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VPB 2005.3005 Generato dall'IA

Switzerland-Austria Double Taxation Convention Protocol Ratification

Numero d'incarto VPB 2005.3005
Autorità giudiziaria
Giurisdizione Svizzera · Giurisprudenza delle autorità amministrative della Confederazione (GAAC) (CH)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Assembly approved a protocol signed on March 21, 2006, which modifies the Double Taxation Convention between Switzerland and Austria, originally concluded on January 30, 1974. The Federal Council is authorized to ratify this protocol, and the decision is subject to optional referendum as it contains significant rules of law and necessitates the adoption of federal legislation for its implementation.

Regesto Legislator

Generato dall'IA

Art. 141 al. 1 let. d ch. 3 Cst, Art. 54 al. 1 Cst, Art. 166 al. 2 Cst; Switzerland-Austria Double Taxation Convention Protocol Ratification: The Federal Council is authorized to ratify this protocol, and the decision is subject to optional referendum as it contains significant rules of law and necessitates the adoption of federal legislation for its implementation.

Parole chiave

Generato dall'IA
protocollo allegato alla Convenzione doppia imposizione convenzione fiscale referendum facoltativo omologazione della transazione strumento giuridico intergovernativo

Disposizioni normative citate

Generato dall'IA
Art. 141 al. 1 let. d ch. 3 Cst
Determines that the federal decree is subject to the referendum provided for international treaties.
Art. 54 al. 1 Cst
Cited as a basis for the federal decree concerning the approval of the protocol.
Art. 166 al. 2 Cst
Cited as a basis for the federal decree concerning the approval of the protocol.
Generato dall'IA
VPB 2000.1991
Federal Act on the Protocol Amending the Double Taxation Convention between Switzerland and Austria
VPB 2006.863
Switzerland-Finland Double Taxation Convention Protocol Ratified
VPB 06-0863-4549
Switzerland-Finland Double Taxation Convention Protocol Ratified
VPB 05-3325-7293
Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 141 al. 1 let. d ch. 3 Cst.

Determines that the federal decree is subject to the referendum provided for international treaties.

Art. 54 al. 1 Cst.

Cited as a basis for the federal decree concerning the approval of the protocol.

Art. 166 al. 2 Cst.

Cited as a basis for the federal decree concerning the approval of the protocol.

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Testo completo

Arrêté fédéral Projet relatif à l’approbation d’un protocole modifiant la Convention de double imposition conclue avec la République d’Autriche

du …

L’Assemblée fédérale de la Confédération suisse, vu les art. 54, al. 1, et 166, al. 2, de la Constitution1, vu le message du Conseil fédéral du 24 mai 20062, arrête:

Art. 1

1 Le protocole signé le 21 mars 2006 modifiant la Convention de double imposition conclue le 30 janvier 1974 entre la Confédération suisse et la République d’Autriche est approuvé.

2 Le Conseil fédéral est autorisé à ratifier le protocole.

Art. 2 Le présent arrêté est sujet au référendum prévu par l’art. 141, al. 1, let. d, ch. 3, Cst. pour les traités internationaux qui contiennent des dispositions importantes fixant des règles de droit ou dont la mise en oeuvre exige l’adoption de lois fédérales.

1 RS 101

2 FF 2006 4911

2005-3005 4921 Protocole modifiant la Convention de double imposition conclue avec la République d’Autriche. AF

4922 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral relatif à l'approbation d'un protocole modifiant la Convention de double imposition conclue avec la République d'Autriche (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2006 Année Anno

Band 1 Volume Volume

Heft 24 Cahier Numero

Geschäftsnummer --- Numéro d'affaire Numero dell'oggetto

Datum 20.06.2006 Date Data

Seite 4921-4922 Page Pagina

Ref. No 10 139 674

Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Les données électroniques de la Chancellerie fédérale suisse ont été reprises par les Archives fédérales suisses.

I dati elettronici della Cancelleria federale svizzera sono stati ripresi dall'Archivio federale svizzero.