Communication from the Ministry of Foreign Affairs No. 164 / 1997 Coll.
Communication from the Ministry of Foreign Affairs on the Treaty between the Czech Republic and Malta on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes
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International Treaty
Effective from 06.06.1997
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164
COMMUNICATION
Ministry of Foreign Affairs
The Ministry of Foreign Affairs announces that on 21 June 1996 a Treaty was signed in Crans Montana between the Czech Republic and Malta to avoid double taxation and prevent tax evasion in the field of income and property taxes.
The Parliament of the Czech Republic gave its assent to the Treaty and the President of the Republic ratified it.
The Treaty entered into force on 6 June 1997 pursuant to Article 28 (2) thereof.
The Czech translation of the Treaty is announced simultaneously. The English version of the Treaty can be consulted at the Ministry of Foreign Affairs and the Ministry of Finance.
TREATY
between the Czech Republic and Malta on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes
Czech Republic and Malta,
Desiring to conclude a contract to avoid double taxation and prevent tax evasion in the field of income and property taxes,
agree as follows:
Persons to whom the Treaty applies
This contract shall apply to persons resident in one or both Contracting States (residents).
Taxes to which the Treaty applies
1. This Treaty shall apply to income and property taxes levied on behalf of each of the Contracting States or its lower administrative departments or local authorities, whatever the method of collection.
2. All taxes levied on total income, on total assets or on parts of income or on assets, including taxes on profits from the disposal of movable or immovable property, taxes on total wages or salaries paid by undertakings as well as taxes on the increase of assets, shall be regarded as income and property taxes.
3. The current taxes covered by the contract are:
(a) in the Czech Republic:
(i) income tax on natural persons;
(ii) corporation tax;
(iii) real estate tax;
(hereinafter referred to as the "Czech tax ');
(b) in Malta:
income tax;
(hereinafter referred to as the Maltese tax).
4. The Treaty will also apply to any tax of the same or essentially similar kind which will be imposed upon signature of the Treaty in addition to or instead of current taxes. The competent authorities of the Contracting States shall communicate to each other any substantial changes to be made to their respective tax laws.
5. Notwithstanding the other provisions of this Article, this Treaty shall not apply to the tax paid or payable in Malta under the provisions of Subsection (13) of Section 56 of the Income Tax Act (Cap. 123) relating to the taxable income of any person engaged in the production of diesel produced in Malta or under any, in principle, similar provision that will apply after the signature of this Treaty.
General definitions
1. For the purposes of this Treaty, unless the link requires a different interpretation:
(a) the term "Czech Republic," when used in geographical sense, indicates the territory in which the Czech Republic may exercise its sovereign rights under Czech law and in accordance with international law;
(b) the term "Malta" refers to the Republic of Malta and, where it is used in a geographical sense, the island of Malta, the island of Gozo and the other islands of the Maltese archipelago, including the territorial waters of Malta, and any area outside those territorial waters which, in accordance with international law and under the Maltese law relating to the continental shelf, is or may be designated as a territory in which Malta's rights may be exercised in relation to the seabed and subsoil and its natural resources;
(c) the terms "one Contracting State" and "the other Contracting State" indicate, as appropriate, the Czech Republic or Malta;
(d) the term "person" includes a natural person, a company and any other association of persons;
(e) the term "company" refers to any legal person or rightholder considered to be a legal person for taxation purposes;
(f) the terms "undertaking of one Contracting State" and "undertaking of the other Contracting State" indicate, according to the context, an undertaking operated by a resident of one Contracting State or an undertaking operated by a resident of the other Contracting State;
(g) the term "national" means:
(i) any natural person who is a national citizen of a Contracting State;
(ii) any legal person, personal company or association established under the legislation in force in a Contracting State;
(h) the term "international transport" shall mean any transport of ships, aircraft or road vehicles operated by an undertaking of one Contracting State, except where a ship, aircraft or road vehicle is operated only between points in the other Contracting State;
(i) the term "competent authority" shall mean:
(i) in the case of the Czech Republic, the Minister of Finance or his authorised representative;
(ii) in the case of Malta, the Minister responsible for Finance or his authorised representative.
2. With regard to the application of the Treaty by a Contracting State, any expression not defined therein shall have the meaning which it has under the law of that State, which regulates the taxes to which the Treaty applies, unless the link requires a different interpretation.
Resident
1. For the purposes of this Treaty, the term "resident of one Contracting State" shall mean any person who, under the law of that State, is subject to taxation in that State on account of his residence, permanent residence, place of administration or any other similar criterion. This term does not, however, include a person who is subject to taxation in that State solely because of income from resources in that State or of assets placed there.
2. Where, pursuant to paragraph 1, a natural person is resident in both Contracting States, its status shall be determined as follows:
(a) it is assumed that this person is only resident in the State in which he has a permanent residence; if it has a permanent residence in both countries, it is assumed that it is only resident in the State to which it has closer personal and economic relations (centre of life interests);
(b) if it cannot be determined in which State the person has a centre of his life interests or if he does not have a permanent residence in any State, he shall be presumed to be resident only in the State in which he normally resides;
(c) if the person normally resides in both States or in none of them, he shall be presumed to be resident only in the State of which he is a national;
(d) where that person is a national of both States or none of them, the competent authorities of the Contracting States shall amend the matter by mutual agreement.
3. Where, pursuant to paragraph 1, a person other than a natural person is resident in both Contracting States, he shall be presumed to be resident only in the State where the place of his actual management is situated.
Permanent establishment
1. The term "permanent establishment" shall, for the purposes of this Treaty, indicate a permanent place of business through which the business of the undertaking is to be carried out in whole or in part.
2. the term "permanent establishment" includes in particular:
(a) the place of management;
(b) the plant;
(c) an office;
(d) the factory;
(e) workshop; and
(f) a mine, a site of oil or gas, a quarry or any other place where natural resources are extracted, including an offshore well.
3. the term "permanent establishment" also covers:
(a) construction site, construction, assembly or installation project or supervision associated therewith, but only if such construction, project or supervision lasts for more than nine months;
(b) the provision of services, including consultancy and management services, by the undertaking through staff or other personnel hired by the undertaking for that purpose, but only if the activities of that nature persist within the territory of the Contracting State for one or more periods exceeding six months in total in any 12-month period.
4. Notwithstanding the previous provisions of this Article, the term "permanent establishment 'shall not include:
(a) an establishment which is used only for the purpose of storing, issuing or delivering goods belonging to the undertaking;
(b) the supply of goods belonging to an undertaking which is maintained only for storage, display or delivery;
(c) a stock of goods belonging to an undertaking which is maintained only for the purpose of processing by another undertaking;
(d) a permanent place of business which is maintained only for the purpose of purchasing goods or collecting information for the undertaking;
(e) a permanent place of business which is maintained solely for the purpose of advertising, the provision of information, scientific research or similar activities which are of a preparatory or ancillary nature for the undertaking; and
(f) a permanent place of business which shall be maintained only for the exercise of any combination of the activities referred to in subparagraphs (a) to (e) where the total activity of the permanent place of business resulting from that concentration is of a preparatory or auxiliary nature.
5. Where, irrespective of the provisions of paragraphs 1 and 2, a person - other than an independent representative to whom paragraph 6 applies - acts on the behalf of an undertaking in a Contracting State and has and usually uses an authorisation to conclude contracts on behalf of an undertaking, that undertaking shall be deemed to have a permanent establishment in that State in respect of all activities carried out by that person for the undertaking, provided that the activities of that person are not limited to the activities referred to in paragraph 4, which, if carried out through a permanent place of business, would not be based on that permanent establishment in accordance with the provisions of this paragraph.
6. An undertaking in one Contracting State shall not be deemed to have a permanent establishment in the other Contracting State only because it carries out its activities in that other State through a broker, a general agent or an independent representative, where such persons act in the course of their proper activities. However, where the activities of such a representative are wholly or mainly devoted to that undertaking, that representative shall not be considered as independent within the meaning of this paragraph.
7. The fact that a company which is a resident of one Contracting State controls or is controlled by a company which is a resident of the other Contracting State or which carries out its activities in that other State (whether through a permanent establishment or otherwise) does not in itself constitute a permanent establishment of any other company.
Revenue from immovable property
1. Revenue received by a resident of a Contracting State from immovable property (including agricultural and forestry income) located in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning of the laws of the Contracting State in which such property is located. The term covers, in any case, the accessories of immovable property, the live and dead inventory used in agriculture and forestry, the rights to which the provisions of civil law applicable to land, the right to consume immovable property and the right to variable or fixed payments for mining or for the admission to mining or research of mineral deposits, springs and other natural resources apply; ships and aircraft shall not be considered immovable property.
3. Paragraph 1 shall apply to revenue arising from the direct use, rental or any other use of immovable property.
(4) Paragraphs 1 and 3 shall also apply to income from the company's immovable property and to income from immovable property used for the pursuit of an independent profession.
Profits of enterprises
1. The profits of an undertaking of one Contracting State shall be subject to taxation only in that State if the undertaking does not carry out its activities in the other Contracting State through a permanent establishment situated there. If an undertaking carries out its activities in this way, the profits of the undertaking may be taxed in the other State, but only to the extent that they can be attributed to this permanent establishment.
2. Where an undertaking of a Contracting State carries on its activities in the other Contracting State through a permanent establishment situated there, it shall be attributed, subject to paragraph 3, in each Contracting State of that permanent establishment, to profits which it could have achieved if it had been engaged as a separate undertaking in the same or similar activities under the same or similar conditions and was wholly independent in contact with an undertaking of which it is a permanent establishment or in contact with other associated undertakings.
3. In calculating the profits of a permanent establishment, it shall be permitted to deduct the costs incurred for the objectives pursued by a permanent establishment, including management expenses and general administrative expenses thus incurred, whether or not incurred in the Contracting State in which the permanent establishment is located or elsewhere, and which would be deductible if the permanent establishment were an independent undertaking which would have paid those costs.
4. Where, in a Contracting State, it is customary to determine the profits to be added to a permanent establishment on the basis of the distribution of the company's total profits by its different parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by this normal division; However, the method of division used shall be such that the result complies with the principles set out in this Article.
5. A permanent establishment shall not make any profits on the basis that it only purchased goods for the undertaking.
(6) For the purposes of the preceding paragraphs, the profits to be attributed to a permanent establishment shall be determined in the same way each year, unless there are sufficient grounds for otherwise.
7. Where profits include parts of income which are dealt with separately in other Articles of this Treaty, the provisions of those Articles shall be without prejudice to the provisions of this Article.
8. The provisions of this Article shall not affect the provisions of the law of the Contracting State relating to the taxation of profits from insurance business.
International transport
1. The profits of an undertaking of one Contracting State from the operation of ships, aircraft or road vehicles in international transport shall be subject to taxation only in that State.
2. Paragraph 1 shall also apply to profits arising from participation in a pool, joint operation or an international operational organisation.
Associate undertakings
1.
(a) the undertaking of one Contracting State participates, directly or indirectly, in the management, control or capital of the undertaking of the other Contracting State; or
(b) the same persons are directly or indirectly involved in the management, control or capital of the undertaking of one Contracting State and of the undertaking of the other Contracting State;
and if, in such cases, both undertakings are bound in their commercial or financial relations by conditions which have been negotiated or imposed on them and which differ from those which would have been negotiated between independent undertakings, any profits which, if not for those conditions, would have been achieved by one of the undertakings but have not been achieved, may be included in the profits of that undertaking and subsequently taxed.
2. If one contracting State includes in the profits of the undertaking of that State - and subsequently of the tax - the profits which the undertaking of the other contracting State has been taxed in that other State and the profits thus included are profits which would have been realised by the undertaking of the first State if the conditions negotiated between the two undertakings were such as would have been agreed between the independent undertakings, the latter State shall adjust accordingly the amount of tax levied on those profits. When establishing such an adjustment, due account shall be taken of other provisions of this Treaty and, if necessary, the competent authorities of the Contracting States shall consult each other for that purpose.
3. The Contracting State shall not adjust the company's profits in the circumstances referred to in paragraph 2 after the time limits laid down in its national law have expired.
4. Paragraph 2 shall not apply in the case of fraud, conscious negligence or negligence.
Dividends
1. Dividends paid by a company resident in one Contracting State, resident in the other Contracting State, may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of which the company which pays them is resident, under the legislation of that State, but:
(a) where dividends are paid by a resident company of the Czech Republic, a resident of Malta, which is their beneficial owner, the Czech tax thus imposed shall not exceed five per cent of the gross amount of dividends;
(b) where dividends are paid by a resident company of Malta, a resident of the Czech Republic, which is its beneficial owner, the Maltese tax on the gross amount of dividends shall not exceed the tax imposed on the profits on which dividends are paid.
This paragraph shall not affect the taxation of the profits of the company on which dividends are paid.
3. The term "dividends" used in this Article refers to income from shares or other rights, with the exception of receivables, with a share in profits, as well as income from other rights in companies subject to the same taxation as income from shares under the tax legislation of the State of which the company which differentiates profits is resident.
4. The provisions of paragraphs 1 and 2 shall not apply where the beneficial owner of a dividend resident in a Contracting State is engaged in an industrial or commercial activity in the other Contracting State of which the dividend company is resident through a permanent establishment situated there or in that other State by an independent profession from a permanent base situated there, and where the participation for which dividends are paid is actually linked to that permanent establishment or permanent base. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.
5. Where a company which is resident in one Contracting State achieves profits or income from the other Contracting State, that other State may not tax dividends paid by the company unless such dividends are paid to the resident of that other State or that the participation for which dividends are paid actually relates to a permanent establishment or a permanent base located in that other State, or to subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or earnings distributed are wholly or partly derived from profits or income having a source in that other State.
Interest
1. Interest having a source in one Contracting State and paid to a resident of the other Contracting State shall be subject to taxation only in that other State if that resident is the beneficial owner of that interest.
2. The term "interest 'used in this Article shall refer to income on claims of any kind, whether secured or unsecured by a lien on immovable property or having or not having the right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or bonds, including premiums and winnings related to such securities, bonds or bonds. Penalties for late payment shall not be considered interest for the purposes of this Article.
3. Paragraph 1 shall not apply where the beneficial owner of interest resident in a Contracting State is engaged in an industrial or commercial activity in the other Contracting State in which the interest is paid through a permanent establishment situated there or in that other State in an independent profession from a permanent base situated there, and where the claim on which the interest is paid actually relates to that permanent establishment or permanent base. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.
4. Where the amount of interest relating to the claim on which it is paid exceeds, as a result of the special relationship between the payer and the payee who is the beneficial owner of the interest or between both of them and any other person, the amount which the payer would have agreed with such recipient if it had not been for such a relationship, the provisions of this Article shall apply only to that latter amount. In this case, the amount of payments exceeding it shall be taxed under the legislation of each Contracting State, taking into account the other provisions of this Treaty.
Licence fees
1. Licensing fees having a source in one Contracting State and paid to the resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which their source is, under the legislation of that State, but if the beneficial owner of the royalties is resident in the other Contracting State, the tax thus imposed shall not exceed five per cent of the gross amount of royalties.
3. The term "licence fees' used in this Article refers to payments of any kind received as compensation for use or as a right to use any copyright for the work of literary, artistic or scientific, including cinematographic films and films or recordings for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or production process, or any industrial, commercial or scientific establishment, or for information relating to experience acquired in the field of industrial, commercial or scientific.
4. The provisions of paragraphs 1 and 2 shall not apply where the beneficial owner of a licence fee resident in a Contracting State is engaged in a source, industrial or commercial activity through a permanent establishment located there, or in a permanent establishment located there in that other State, and where the right or property giving rise to royalties is actually linked to that permanent establishment or permanent establishment. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.
5. Licensing fees are assumed to have a source in the Contracting State, if the payer is the State itself, its lower administrative department, local authority or resident of that State. However, where a licence fee payer, whether or not resident in a Contracting State, has a permanent establishment or permanent base in a Contracting State, in conjunction with which a licence fee has been paid, and such royalties are charged to that permanent establishment or permanent base, such licence fees shall be presumed to have a source in the Contracting State in which the permanent establishment or permanent base is located.
6. Where the amount of royalties relating to the use, right or information for which they are paid exceeds, as a result of the special relationship between the payer and the beneficial owner of the royalties or between both of them and any other person, the amount which the payer would have agreed with the beneficial owner if it were not for such relations, the provisions of this Article shall apply only to that latter amount. In this case, the amount of payments exceeding it shall be taxed under the legislation of each Contracting State, taking into account the other provisions of this Treaty.
Deposition of assets
1. The income or profits generated by the resident of one Contracting State from the disposal of immovable property referred to in Article 6 and located in the other Contracting State may be taxed in that other State.
2. Revenue or gains from the disposal of movable property which is part of the operating property of a permanent establishment held by an undertaking of one Contracting State in the other Contracting State, or movable property belonging to a permanent base owned by a resident of one Contracting State in the other Contracting State for the purpose of carrying out an independent occupation, including income or profits from the disposal of such permanent establishment (on its own or together with the whole undertaking) or such permanent base, may be taxed in that other State.
3. Revenue or profits from the disposal of shares or similar shares in a company whose assets consist, directly or indirectly, of immovable property situated in one Contracting State may be taxed in that State.
4. Revenue or profits from the disposal of ships, aircraft or road vehicles operating in international transport by an undertaking of one Contracting State or the disposal of movable property which serves the operation of such ships, aircraft or road vehicles shall be subject to taxation only in that State.
5. Revenue or gains from the disposal of assets other than those referred to in paragraphs 1, 2, 3 and 4 shall be subject to taxation only in the Contracting State of residence of which the transferee is resident.
Independent professions
1. Revenue received by a resident of a Contracting State from a professional or other independent activity shall be subject to taxation only in that State. However, such revenue may be taxed in the second Contracting State under the following circumstances:
(a) where it has a permanent base at its regular disposal in the second Contracting State in order to carry out its activities; in that case, only part of the income attributable to this permanent base may be taxed in that other Contracting State; or
(b) where his stay in the other Contracting State for one or more periods reaches or exceeds 120 days in total during any 12-month period beginning or ending in the relevant tax year; in that case, only part of the income it receives from an activity carried out in the other Contracting State may be taxed in that other State.
2. Article 15 (3) shall apply when calculating the periods referred to in paragraph 1 (b).
3. The term "free profession" includes the particularly independent activities of scientific, literary, artistic, educational or teaching and the independent activities of doctors, surgeons, lawyers, engineers, architects, dentists and accountants.
Employment
1. Salaries, wages and other similar remuneration which a resident of a Contracting State receives from employment shall, subject to the provisions of Articles 16, 18 and 19, be subject to taxation in that State only if the employment is not carried out in the other Contracting State. If there is employment there, the remuneration received for them may be taxed in that other State.
(2) The remuneration received by a resident of a Contracting State from employment in the other Contracting State shall be subject, notwithstanding the provisions of paragraph 1, to taxation only in the former State where all the following conditions are met:
(a) the beneficiary shall stay in the other State for one or more periods not exceeding 183 days in total in any 12-month period beginning or ending in the relevant tax year; and
(b) remuneration is paid by an employer or an employer who is not a resident of the other State; and
(c) remuneration shall not be borne by a permanent establishment or a permanent base held by an employer in the other State.
3. The following days shall be included in the calculation of the period referred to in paragraph 2 (a):
(a) all days of physical presence, including days of arrival and departure; and
(b) days spent outside the State of activities such as Saturdays and Sundays, national holidays, holidays, missions linked to the pursuit of the activity followed in the territory of that State.
4. The term "employer 'referred to in point (b) of paragraph 2 shall indicate the person who has the right to work done and who bears the responsibility and risk associated with the performance of the work.
5. Notwithstanding the previous provisions of this Article, the remuneration received from the employment carried on board a ship, aircraft or road vehicle operating in international traffic may be taxed by an undertaking of the Contracting State in that State.
Tantiems
Tantiémes and other similar payments received by a resident of one Contracting State as a member of the Management Board or any other similar body of a company resident of the other Contracting State may be taxed in that other State.
Artists and athletes
1. Revenue received by a resident of a Contracting State as a public performer, such as a theatre, film, radio or television artist or musician or as an athlete from such personally performed activities in the other Contracting State may be taxed in that other State, irrespective of the provisions of Articles 14 and 15.
2. Where the income from activities carried out personally by an artist or athlete is not derived from artists or athletes themselves, but from other persons, that income may be taxed, regardless of the provisions of Articles 7, 14 and 15, in the Contracting State in which the artist or athlete carries out his activities.
3. Revenue received from activities defined in paragraph 1 carried out in the framework of a cultural exchange between the governments of the two States shall be exempt from taxation in the Contracting State in which those activities are carried out, irrespective of the provisions of paragraphs 1 and 2.
Pension
1. The pensions and other similar salaries paid by a resident of a Contracting State on account of former employment shall be subject, subject to the provisions of Article 19 (2), to taxation only in that State.
2. Notwithstanding the provisions of paragraph 1, pension payments and other payments made under the legislation of one Contracting State on social security shall be subject to taxation only in that State.
Public functions
1. (a) Salaries, wages and other similar remuneration, other than pensions, paid by one Contracting State or by a lower administrative department or local authority of that State to a natural person for services rendered to that State or administrative department or local authority shall be subject to taxation only in that State.
(b) However, such salaries, wages and other similar remuneration shall be subject to taxation only in the second Contracting State where the services are demonstrated in that State and the natural person resident in that State:
(i) is a national of that State; or
(ii) it did not become a resident of that State solely because of the provision of such services.
2. (a) Any pension paid by one Contracting State or by a lower administrative department or local authority of that State or paid from the funds which they have set up shall be subject to taxation only in that State to a natural person for services demonstrated by that State or administrative department or local authority.
(b) However, such pensions shall be subject to taxation only in the second Contracting State if the natural person is resident and a national of that State.
(3) The provisions of Articles 15, 16 and 18 shall apply to salaries, wages and other similar remuneration and to pensions for services shown in connection with industrial or commercial activities carried out by a Contracting State or a lower administrative department or local authority of that State.
4. Where salaries, wages and other similar remuneration are paid on the basis of a programme of one Contracting State on development assistance from funds exclusively financed by that State to an expert or volunteer seconded to the other Contracting State with the agreement of that other State, such remuneration shall be subject to taxation only in the former State.
Students and apprentices
A student or apprentice who resides in a Contracting State for the sole purpose of his or her education or training and who is, or immediately before his or her arrival in that State, a resident of the other Contracting State shall be exempt in the former State from the taxation of payments received from sources outside that State to cover the costs of nutrition, education or training.
Other revenue
1. Parts of the income of a resident of a Contracting State, wherever their source is not covered by the previous Articles of this Treaty, shall be subject to taxation only in that State.
2. The provisions of paragraph 1 shall not apply to income other than income from immovable property as defined in Article 6 (2), where the recipient of such income resident in one Contracting State carries out industrial or commercial activities in the other Contracting State through a permanent establishment situated there or engaged in an independent profession in that other State from a permanent base situated there, and where the right or property for which the income is paid is actually linked to that permanent establishment or permanent base. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.
Property
1. Property represented by the immovable property referred to in Article 6 which is owned by a resident of one Contracting State and which is located in the other Contracting State may be taxed in that other State.
2. Property represented by movable property which is part of the operating property of a permanent establishment held by an undertaking of one Contracting State in the other Contracting State, or movable property belonging to a permanent base owned by a resident of one Contracting State in the other Contracting State for the pursuit of an independent occupation, may be taxed in that other State.
3. Property represented by ships, aircraft and road vehicles operated by an undertaking of one Contracting State in international traffic and movable property used to operate such ships, aircraft and road vehicles shall be subject to taxation only in the State in which the undertaking is located.
4. All other assets of a resident of a Contracting State shall be subject to taxation only in that State.
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Regulation Information
| Citation | Communication from the Ministry of Foreign Affairs No. 164 / 1997 Coll., on the Agreement between the Czech Republic and Malta on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes |
|---|---|
| Regulation Type | International Treaty |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.07.1997 |
|---|---|
| Effective from | 06.06.1997 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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