Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
VPB 2002.1849 AI generated

Switzerland-Lithuania Double Taxation Treaty Ratification

Case Number VPB 2002.1849
Court / Authority
Jurisdiction Switzerland · Administrative Practice of Federal Authorities (VPB) (CH)
Decision Date
Outcome Allowed / Granted
Court Costs No costs imposed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The Swiss Federal Assembly approved a double taxation treaty with Lithuania signed on May 27, 2002, authorizing the Federal Council to ratify it. This decision, based on constitutional provisions and a Federal Council message, is not subject to a referendum on international treaties.

Legislator headnote

AI generated

Art. 54 al. 1 et 166 al. 2 de la Constitution, Art. 2; Switzerland-Lithuania Double Taxation Treaty Ratification: This decision, based on constitutional provisions and a Federal Council message, is not subject to a referendum on international treaties.

Keywords

AI generated
international double taxation referendum European tax cooperation bilateral treaty tax sovereignty ratification of settlement

Cited Legislation

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution
These articles of the Constitution are cited as the legal basis for the Federal Assembly's authority to approve the convention.
Art. 2
This article states that the federal decree is not subject to a referendum in matters of international treaties, which is a procedural ruling on the decree itself.
AI generated
VPB 6524-2002-1848
Switzerland-Lithuania Double Taxation Treaty Approval
VPB 6532-2002-1850
Convention between Switzerland and Lithuania on Double Taxation
VPB 1999.5995
Switzerland-Mongolia Double Taxation Treaty Approval
VPB 2003.53
Switzerland-Iran Double Taxation Treaty Ratification
VPB 2002.850
Federal Assembly Approves Latvia Double Taxation Treaty

Key legal questions extracted by Legislator

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution

These articles of the Constitution are cited as the legal basis for the Federal Assembly's authority to approve the convention.

Art. 2

This article states that the federal decree is not subject to a referendum in matters of international treaties, which is a procedural ruling on the decree itself.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Arrêté fédéral Projet approuvant une Convention de double imposition avec la Lituanie

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 11 septembre 20022, arrête:

Art. 1

1 La Convention signée le 27 mai 2002 entre la Confédération suisse et la République de Lituanie en vue d’éviter les doubles impositions en matière d’impôts sur le revenu et sur la fortune est approuvée.

2 Le Conseil fédéral est autorisé à la ratifier.

Art. 2 Le présent arrêté n’est pas sujet au référendum en matière de traités internationaux.

1 RS 101

2 FF 2002 6524

2002-1849 6531 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant une convention de double imposition avec la Lituanie (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2002 Année Anno

Band 1 Volume Volume

Heft 45 Cahier Numero

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

Datum 12.11.2002 Date Data

Seite 6531-6531 Page Pagina

Ref. No 10 126 728

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.