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VPB 2003.1152 Generato dall'IA

Switzerland-Israel Double Taxation Agreement Ratification

Numero d'incarto VPB 2003.1152
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 Swiss Federal Assembly approved a Double Taxation Agreement with Israel, signed on July 2, 2003, concerning income and wealth taxes. The agreement aims to prevent individuals and companies from being taxed twice on the same income or assets in both countries. The Federal Council is authorized to ratify this convention, and the decision is not subject to a referendum.

Regesto Legislator

Generato dall'IA

Art. 54 al. 1, Art. 166 al. 2, Art. 2; Switzerland-Israel Double Taxation Agreement Ratification: The agreement aims to prevent individuals and companies from being taxed twice on the same income or assets in both countries. The Federal Council is authorized to ratify this convention, and the decision is not subject to a referendum.

Parole chiave

Generato dall'IA
convenzione contro la doppia imposizione accordo aziendale omologazione della transazione referendum cooperazione fiscale europea reddito della sostanza

Disposizioni normative citate

Generato dall'IA
Art. 54 al. 1
This provision, along with Art. 166 al. 2, forms the constitutional basis for the Federal Assembly to approve the double taxation agreement.
Art. 166 al. 2
This provision, along with Art. 54 al. 1, forms the constitutional basis for the Federal Assembly to approve the double taxation agreement.
Art. 2
This article states that the federal decree is not subject to referendum, which is a procedural ruling on the decree itself.
Generato dall'IA
VPB 2003.1148
Switzerland-Israel Double Taxation Convention Approval
VPB 2003.53
Switzerland-Iran Double Taxation Treaty Ratification
VPB 94-043
Switzerland-Tunisia Double Taxation Agreement Approved
VPB 3998-2002-0695
Switzerland-Germany Double Taxation Convention Protocol Approval
VPB 2008.1348
Switzerland-Chile Double Taxation Agreement Ratified

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 54 al. 1

This provision, along with Art. 166 al. 2, forms the constitutional basis for the Federal Assembly to approve the double taxation agreement.

Art. 166 al. 2

This provision, along with Art. 54 al. 1, forms the constitutional basis for the Federal Assembly to approve the double taxation agreement.

Art. 2

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

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Testo completo

Arrêté fédéral Projet approuvant une Convention de double imposition avec l’Etat d’Israël

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 19 septembre 20032, arrête:

Art. 1

1 La Convention signée le 2 juillet 2003 entre la Confédération suisse et l’Etat d’Israël 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 2003 5903

2003-1152 5913 Double imposition avec l’Etat d’Israël. AF

5914 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 l'Etat d'Israël (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2003 Année Anno

Band 1 Volume Volume

Heft 39 Cahier Numero

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

Datum 07.10.2003 Date Data

Seite 5913-5914 Page Pagina

Ref. No 10 127 691

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.