Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
VPB 2005.3029 Generato dall'IA

Switzerland-South Africa Double Taxation Convention Approval Decree

Numero d'incarto VPB 2005.3029
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

This federal decree approves a new double taxation convention between Switzerland and South Africa, signed on May 8, 2007. The Swiss Federal Assembly, acting on constitutional provisions and a federal council message, enacts this approval, authorizing the federal council to ratify the agreement. The decree is subject to optional referendum concerning international treaties.

Regesto Legislator

Generato dall'IA

Art. 54 al. 1 Cst, Art. 166 al. 2 Cst, Art. 141 al. 1 let. d ch. 3 Cst; Switzerland-South Africa Double Taxation Convention Approval Decree: The Swiss Federal Assembly, acting on constitutional provisions and a federal council message, enacts this approval, authorizing the federal council to ratify the agreement. The decree is subject to optional referendum concerning international treaties.

Parole chiave

Generato dall'IA
doppia imposizione internazionale referendum facoltativo africa del Sud trattati internazionali armonizzazione delle legislazioni fiscali sovranità fiscale

Disposizioni normative citate

Generato dall'IA
Art. 54 al. 1 Cst
Cited as the basis for the Federal Assembly approving the new double taxation convention.
Art. 166 al. 2 Cst
Cited as the basis for the Federal Assembly approving the new double taxation convention.
Art. 141 al. 1 let. d ch. 3 Cst
Applies to the referendum subject to the federal decree approving the convention.
Generato dall'IA
VPB 05-3029-6239
Switzerland-South Africa Double Taxation Convention Approval Decree
VPB 05-3029-7601
Federal Act approving the Double Taxation Agreement between Switzerland and South Africa
VPB 2005.3024
Switzerland-South Africa Double Taxation Treaty Update
VPB 05-3024-6225
Switzerland-South Africa Double Taxation Treaty Update

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 54 al. 1 Cst.

Cited as the basis for the Federal Assembly approving the new double taxation convention.

Art. 166 al. 2 Cst.

Cited as the basis for the Federal Assembly approving the new double taxation convention.

Art. 141 al. 1 let. d ch. 3 Cst.

Applies to the referendum subject to the federal decree approving the convention.

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

Arrêté fédéral Projet approuvant une nouvelle convention de double imposition avec l’Afrique du Sud 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 5 septembre 20072, arrête:

Art. 1

1 La Convention signée le 8 mai 2007 entre le Conseil fédéral suisse et le Gouvernement de la République d’Afrique du Sud en vue d’éviter les doubles impositions en matière d’impôts sur le revenu est approuvée.

2 Le Conseil fédéral est autorisé à la ratifier.

Art. 2 Le présent arrêté est sujet au référendum facultatif en matière de traités internationaux au sens de l’art. 141, al. 1, let. d, ch. 3, Cst.

1 RS 101

2 FF 2007 6225

2005-3029 6239 Convention de double imposition avec l’Afrique du Sud. AF

6240 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant une nouvelle convention de double imposition avec l'Afrique du Sud (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2007 Année Anno

Band 1 Volume Volume

Heft 40 Cahier Numero

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

Datum 02.10.2007 Date Data

Seite 6239-6240 Page Pagina

Ref. No 10 140 951

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.