Decree of the Minister for Foreign Affairs No. 4 / 1963 Coll.
Decree of the Minister for Foreign Affairs on agreements between the Czechoslovak Socialist Republic and the Kingdom of Denmark, the Kingdom of Norway and the Kingdom of Sweden on mutual exemption of airlines from taxation
Valid
Effective from 25.10.1962
4
DECLARATION
Minister for Foreign Affairs
of 22 December 1962
on agreements between the Czechoslovak Socialist Republic and the Kingdom of Denmark, the Kingdom of Norway and the Kingdom of Sweden on the mutual exemption of airlines from taxation
According to the Resolution of the Government of the Czechoslovak Socialist Republic of 11 April 1962, an agreement between the Czechoslovak Socialist Republic and the Kingdom of Denmark, the Kingdom of Norway and the Kingdom of Sweden on the mutual exemption of airlines from taxation was concluded in Prague on 25 October 1962.
The Czech translation note of the Ministry of Foreign Affairs of the Czechoslovak Socialist Republic of 25 October 1962, as well as the Czech translation note of the Danish, Norwegian and Swedish embassies of the same date, are announced simultaneously.
David v. r.
The Ministry of Foreign Affairs respects the Royal Danish Embassy and has the honour of telling him this:
1. The Czechoslovak Government uses authorisation pursuant to Article 11 (1) of Law No 75 / 1952 Coll. as amended by Law No 59 / 1956 Coll. and pursuant to Article 26 (1) of Law No 145 / 1961 Coll. declares, subject to reciprocity, that Danish airlines are exempt in the Czechoslovak Socialist Republic from all taxes on profits or income arising from the operation of international air transport and from taxes on property.
2. The exemption provided for in paragraph 1 shall also apply to Danish airlines participating in a pool, a joint operation or an international operating company.
3. "air transport operation" means the carriage of persons and goods by air, operated after business, by owners, charters or by those who have the aircraft in a charter.
4. "Danish undertakings" means air undertakings the actual management of which is in Denmark and which are operated either by natural persons of Danish nationality who are resident in Denmark and are not established in Czechoslovakia or by legal persons, including those in which the Danish State has a participation, established under the laws in force in Denmark or by the Danish State.
5. The exemption provided for in paragraphs 1 and 2 shall also apply to Czechoslovak taxes levied for the period prior to the date of this declaration.
6. The Czechoslovak Government reserves the right to withdraw this declaration by notifying the Danish Government six months in advance; in this case, the exemption will last apply to Czechoslovak taxes for the period ending on 31 December immediately following the expiry of this six-month period.
The Ministry of Foreign Affairs uses this opportunity to reassure the Royal Danish Embassy of its deep respect.
Done at Prague, 25 October 1962.
The Royal Danish Embassy
Prague
The Royal Danish Embassy shows respect for the Ministry of Foreign Affairs and has the honour of telling him this:
1. The Danish Government, using the authorisation provided for in Article 1 of Law No 74 of 31 March 1953, declares, subject to reciprocity, that the Czechoslovak airlines in Denmark are exempt from State income tax and from municipal income tax which affects income arising from the operation of international air transport and from State property tax.
2. The exemption provided for in paragraph 1 shall also apply to Czechoslovak airlines participating in a pool, a joint operation or an international operating company.
3. "air transport operation" means the carriage of persons and goods by air, operated after business, by owners, charters or by those who have the aircraft in a charter.
4. "Czechoslovak undertakings" means airlines whose actual management is in Czechoslovakia and which are operated either by natural persons of Czechoslovak nationality who are resident in Czechoslovakia and are not established in Denmark, or by legal persons including those in which the Czechoslovak State has a participation and which are established under the laws in force in Czechoslovakia or the Czechoslovak State.
5. The exemption provided for in paragraphs 1 and 2 shall also apply to Danish taxes levied for the period prior to the date of this declaration.
6. The Danish Government reserves the right to withdraw this declaration by notifying the Czechoslovak Government six months in advance; in this case, the exemption will last apply to Danish taxes for a period ending on 31 December immediately after the expiry of that six-month period.
The Royal Danish Embassy uses this opportunity to reassure the Ministry of Foreign Affairs about its deep respect.
Done at Prague, 25 October 1962.
Ministry of Foreign Affairs
Prague
The Ministry of Foreign Affairs has shown respect for the Royal Norwegian Embassy and has the honour of telling him this:
1. The Czechoslovak Government uses authorisation pursuant to § 11 (1) of Act No. 75 / 1952 Coll. as amended by Act No. 59 / 1956 Coll. and pursuant to § 26 (1) of Act No. 145 / 1961 Coll. declares, subject to reciprocity, that Norwegian airlines are exempt from all taxes on profits or income arising from the operation of international air transport and from taxes on property in the Czechoslovak Socialist Republic.
2. The exemption provided for in paragraph 1 shall also apply to Norwegian airlines participating in a pool, a joint operation or an international operating company.
3. "air transport operation" means the carriage of persons and goods by air, operated after business, by owners, charters or by those who have the aircraft in a charter.
4. "Norwegian undertakings" means airlines whose actual management is in Norway and which are operated either by natural persons of Norwegian nationality who are resident in Norway and are not established in Czechoslovakia, or by legal persons, including those in which the Norwegian State has a participation, established under the laws in force in Norway or by the Norwegian State.
5. The exemption provided for in paragraphs 1 and 2 shall also apply to Czechoslovak taxes levied for the period prior to the date of this declaration.
6. The Czechoslovak Government reserves the right to withdraw this declaration by notifying the Norwegian Government six months in advance; in this case, the exemption will last apply to Czechoslovak taxes for the period ending on 31 December immediately following the expiry of this six-month period.
The Ministry of Foreign Affairs uses this opportunity to reassure the Royal Norwegian Embassy of its deep respect.
Done at Prague, 25 October 1962.
Royal Norwegian Embassy
Prague
The Royal Norwegian Embassy shows respect for the Ministry of Foreign Affairs and has the honour to tell him this:
1. The Norwegian Government, by virtue of the powers conferred on it by the applicable laws and regulations, hereby undertakes to grant, subject to reciprocity, exemptions in Norway to airlines operating international air transport from State tax and from municipal property tax as well as to State and municipal income tax resulting from the operation of such an activity.
2. The exemption provided for in paragraph 1 shall also apply to Czechoslovak airlines participating in a pool, a joint operation or an international operating company.
3. "air transport operation" means the carriage of persons and goods by air, operated after business, by owners, charters or by those who have the aircraft in a charter.
4. "Czechoslovak undertakings" means airlines whose actual management is in Czechoslovakia and which are operated either by natural persons of Czechoslovak nationality who are resident in Czechoslovakia and are not established in Norway or by legal persons including those in which the Czechoslovak State has a participation and which are established under the laws in force in Czechoslovakia or the Czechoslovak State.
5. The exemption provided for in paragraphs 1 and 2 shall also apply to Norwegian taxes levied for the period prior to the date of this declaration.
6. The Norwegian Government reserves the right to withdraw this declaration by notifying the Czechoslovak Government 6 months in advance; in this case, the exemption will last apply to Norwegian taxes calculated for the period ending on 31 December immediately after the expiry of this six-month period.
The Royal Norwegian Embassy uses this opportunity to reassure the Ministry of Foreign Affairs of its deep respect.
Done at Prague, 25 October 1962.
Ministry of Foreign Affairs
Prague
The Ministry of Foreign Affairs shows respect for the Royal Swedish Embassy and has the honour of telling him this:
1. The Czechoslovak Government uses authorisation pursuant to § 11 (1) of Law No 75 / 1952 Coll. as amended by Law No 59 / 1956 Coll. and pursuant to § 26 (1) of Law No 145 / 1961 Coll. declares, subject to reciprocity, that Swedish airlines are exempt from all taxes on profits or income arising from the operation of international air transport as well as from taxes on property in the Czechoslovak Socialist Republic.
2. The exemption provided for in paragraph 1 shall also apply to Swedish airlines participating in a pool, a joint operation or an international operating company.
3. "air transport operation" means the carriage of persons and goods by air, operated after business, by owners, charters or by those who have the aircraft in a charter.
4. "Swedish undertakings" means airlines the actual management of which is in Sweden and which are operated either by natural persons of Swedish nationality who are resident in Sweden and are not established in Czechoslovakia or by legal persons, including those in which the Swedish State has a participation, established under the laws in force in Sweden or by the Swedish State.
5. The exemption provided for in paragraphs 1 and 2 shall also apply to Czechoslovak taxes levied for the period prior to the date of this declaration.
6. The Czechoslovak Government reserves the right to withdraw this declaration by notifying the Swedish Government six months in advance; in this case, the exemption will last apply to Czechoslovak taxes for the period ending on 31 December immediately following the expiry of this six-month period.
The Ministry of Foreign Affairs is using this opportunity to reassure the embassy of its deep respect.
Done at Prague, 25 October 1962.
Royal Swedish Embassy
Prague
The Royal Swedish Embassy has shown respect for the Ministry of Foreign Affairs and has the honour to tell him this:
1. The Swedish Government, using the powers conferred on it by the Decree of 26 July 1947 (No 576) on income tax, the Law of 28 September 1928 (No 370) on municipal taxes and the Decree of 26 July 1947 (No 577) on property taxes, declares, subject to reciprocity, that Czechoslovak airlines are exempt from income tax and from municipal income tax which affects profits or income arising from international air transport as well as from property tax in Sweden.
2. The exemption provided for in paragraph 1 shall also apply to Czechoslovak airlines participating in the pool, a joint operation or an international operating company.
3. "air transport operation" means the carriage of persons and goods by air, operated after business, by owners, charters or by those who have the aircraft in a charter.
4. "Czechoslovak undertakings" means airlines whose actual management is in Czechoslovakia and which are operated either by natural persons of Czechoslovak nationality who are resident in Czechoslovakia and are not established in Sweden, or by legal persons including those in which the Czechoslovak State has a participation and which are established under the laws in force in Czechoslovakia or the Czechoslovak State.
5. The exemption provided for in paragraphs 1 and 2 shall also apply to Swedish taxes levied for the period before the date of this declaration.
6. The Swedish Government reserves the right to withdraw this declaration by notifying the Czechoslovak Government 6 months in advance; in this case, the exemption will last apply to Swedish taxes for a period ending on 31 December immediately following the expiry of that six-month period.
The Royal Swedish Embassy uses this opportunity to reassure the Ministry of Foreign Affairs of its deep respect.
Done at Prague, 25 October 1962.
Ministry of Foreign Affairs
Prague
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Regulation Information
| Citation | Decree of the Minister of Foreign Affairs No. 4 / 1963 Coll., on Agreements between the Czechoslovak Socialist Republic and the Kingdom of Denmark, the Kingdom of Norway and the Kingdom of Sweden on the mutual exemption of airlines from taxation |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.01.1963 |
|---|---|
| Effective from | 25.10.1962 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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