Communication from the Federal Ministry of Foreign Affairs No. 486 / 1992 Coll.
Communication from the Federal Ministry of Foreign Affairs on the negotiation of the Agreement between the Government of the Czechoslovak Socialist Republic and the Government of the Federal Republic of Germany on the reciprocal arrangements for the taxation of road vehicles in international transport
Valid
Effective from 28.05.1992
486
COMMUNICATION
Federal Ministry of Foreign Affairs
The Federal Ministry of Foreign Affairs states that on 8 February 1990 the Agreement between the Government of the Czechoslovak Socialist Republic and the Government of the Federal Republic of Germany on the reciprocal treatment of the taxation of road vehicles in international transport was signed in Bonn.
The Agreement entered into force on 28 May 1992 on the basis of Article 6 (1) thereof.
The Czech version of the Agreement is hereby published at the same time.
AGREEMENT
between the Government of the Czechoslovak Socialist Republic and the Government of the Federal Republic of Germany on the reciprocal treatment of the taxation of road vehicles in international transport
Government of the Czechoslovak Socialist Republic
and
Government of the Federal Republic of Germany
led by a desire to facilitate road transport between the two parties and bilateral transit transport
agree as follows:
For the purposes of this Agreement, the term "vehicle 'shall mean any mechanically propelled road vehicle, as well as any trailer (including a semi-trailer) which may be connected to that vehicle, whether imported together or separately.
Vehicles which have been assigned a registration number by the competent authority of one Party or otherwise admitted to road traffic and which are imported for temporary residence in the territory of the other Party shall be exempt for a period of one year:
- by the Czechoslovak Socialist Republic from the fees for authorisation in international road transport
- by the Federal Republic of Germany, from the tax on motor vehicles.
(1) The tax exemption provided for in Article 2 of this Agreement shall be granted to vehicles intended for the carriage of goods only if the individual stay of the vehicle on the territory of the other Party does not exceed 14 consecutive days. When calculating the length of stay of the vehicle, the day of entry and the day of exit shall be calculated as the whole day.
(2) Where a vehicle is used for trade fairs, exhibitions or similar undertakings or requires repair, tax exemptions shall be granted for the period required to carry out such undertakings or repairs.
(1) The Parties shall endeavour to eliminate difficulties or doubts arising from the interpretation or implementation of this Agreement by mutual understanding.
(2) For the implementation of the Agreement, the two Parties shall conclude a Protocol forming part of the Agreement.
According to the four-party agreement of 3 September 1971, this agreement will be extended to Berlin (Western) in accordance with the procedures laid down.
(1) This Agreement shall enter into force one month after the Parties have notified each other by diplomatic means that the necessary national conditions for entry into force have been fulfilled.
(2) The Agreement is negotiated for an unlimited period. Each Party may terminate the Agreement in writing at the end of each calendar year within a period of three months, but not earlier than the end of the calendar year following that in which the Agreement entered into force.
Done at Bonn, 8 February 1990, in duplicate, each in the Czech and German languages, the two texts being equally authentic.
For the Government
Czechoslovak Socialist
Republic:
Václav Klaus v. r.
For the Government
Federal Republic of
Germany:
Theo Waigel v. r.
Protocol
When signing the Agreement between the Government of the Czechoslovak Socialist Republic and the Government of the Federal Republic of Germany on the reciprocal arrangements for the taxation of road vehicles in international transport, the authorised representatives have reached the following arrangements, which are part of the Agreement:
1) To Article 2
In the Czechoslovak Socialist Republic, the fees for authorisations in international road transport are also those for special permits when exceeding the maximum permissible dimensions and scales.
Exemption from the Federal Republic of Germany shall also apply to the increased tax on motor vehicles which is levied on the maximum permissible dimensions and weights authorised.
Both parties have the right to take appropriate measures in the event that new taxes or levies are introduced by the other party that burden international road transport.
2) To Article 4
Both parties will strive to deal with difficulties even if one of the two parties introduces new taxes or other benefits on international road transport.
(3) Article 6
From the date of implementation of this Agreement, the authorisations for transport shall be exchanged free of charge.
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Regulation Information
| Citation | Communication from the Federal Ministry of Foreign Affairs No. 486 / 1992 Coll., on the negotiation of the Agreement between the Government of the Czechoslovak Socialist Republic and the Government of the Federal Republic of Germany on the reciprocal treatment of the taxation of road vehicles in international transport |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.10.1992 |
|---|---|
| Effective from | 28.05.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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