Communication from the Federal Ministry of Foreign Affairs No. 537 / 1992 Coll.
Communication from the Federal Ministry of Foreign Affairs on the Treaty between the Government of the Czech and Slovak Federal Republic and the Government of Canada on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes
Valid
Effective from 22.07.1992
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537
COMMUNICATION
Federal Ministry of Foreign Affairs
The Federal Ministry of Foreign Affairs states that on 30 August 1990 a Treaty was signed in Prague between the Government of the Czech and Slovak Federal Republic and the Government of Canada to prevent double taxation and prevent tax evasion in the field of income and property taxes.
The Federal Assembly of the Czech and Slovak Federal Republic has agreed with the Treaty and has ratified it. The instruments of ratification were exchanged in Ottawa on 22 July 1992.
The Treaty entered into force on 22 July 1992 pursuant to Article 29 (2) thereof.
TREATY
between
Government of the Czech and Slovak Federal Republic
and
Government of Canada
on the avoidance of double taxation and avoidance of tax evasion
in the field of income and property taxes
Government of the Czech and Slovak Federal Republic and Government of Canada
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 covered by the contract
This contract applies to persons residing or having their registered office in one or both Contracting States (residents).
Taxes covered by the contract
1. This Agreement applies to income and property taxes levied for the benefit of Canada and Czechoslovakia, its administrative departments or local authorities, whatever the method of collection.
2. All taxes on income and on property, levied on total income, on total assets or on parts of income or property, including taxes on the proceeds from the disposal of movable or immovable property, taxes on the total amount of wages or wages paid by undertakings and taxes on the increase in value shall be regarded as income and property taxes.
3. The current taxes covered by the contract are:
(a) for Canada:
Income and property taxes imposed by the Government of Canada, on the basis of the Income Tax Act,
(hereinafter referred to as "Canadian tax '),
(b) in the case of Czechoslovakia:
income taxes;
payroll tax;
income tax on literary and artistic activities;
agricultural tax;
a population income tax; and
home tax,
(hereinafter referred to as "Czechoslovak Tax ').
4. This Treaty shall also apply to any tax of the same or similar kind to be imposed after signature of this Treaty, in addition to or in their place. The competent authorities of the Contracting States shall communicate to each other significant changes made to their respective tax laws.
General definitions
1. In this Treaty, unless the link requires a different interpretation:
(a) the term "Canada" used in its geographical sense denotes the territory of Canada, including:
(i) any area outside the territorial waters of Canada which, in accordance with the international law and the laws of Canada, is an area in which Canada may exercise rights relating to the seabed and subsoil and its natural resources;
(ii) the sea and airspace above each area referred to in the subparagraph (i) with regard to the activity carried out in the context of the exploration or exploitation of those natural resources.
(b) the term "Czechoslovakia" refers to the Czech and Slovak Federal Republic;
(c) the terms "one Contracting State" and "the other Contracting State" refer to Canada or Czechoslovakia as appropriate;
(d) the term "person" includes natural persons, the estate, the assets entrusted, the company and all other associations of persons;
(e) the term "company" refers to any legal person or rightholder treated as a legal person for taxation purposes; in French, the term "société 'means" corporation' within the meaning of Canadian law;
(f) the terms "undertaking of one Contracting State" and "undertaking of the other Contracting State" refer to 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" refers to:
(i) any natural person who is a State citizen of one Contracting State;
(ii) any legal person, community or other association of persons established under the applicable law of the Contracting State;
(h) the term "international transport" refers to any transport carried out by a ship or aircraft, operated by a resident of a Contracting State, unless the ship or aircraft is operated only between points in the other Contracting State;
(i) the term "competent authority" refers to:
(i) in the case of Canada, the Minister of State Revenue or his authorised representative;
(ii) in the case of Czechoslovakia, the Minister of Finance of the Czech and Slovak Federal Republic or his authorised representative.
2. Any term which is not otherwise defined shall have the meaning, under the law of that State, of the law of the Contracting State which regulates the taxes covered by that Treaty, unless the link requires a different interpretation.
Resident
1. The term "resident of one Contracting State" shall mean, within the meaning of this Treaty, any person who, under the law of that State, is liable to taxation in that State on grounds of his residence, permanent residence, place of administration, place of establishment or any other similar criterion. This term also includes the Government of a Contracting State or an administrative department or a local authority or any representation or institution of that Government, department or body.
2. Where, pursuant to paragraph 1, a natural person is resident in both Contracting States, its status shall be determined in accordance with the following rules:
(a) it is assumed that this person is resident in the State in which he has a permanent residence; if he has a permanent residence in both States, he is presumed to be resident in the State to which he has closer personal and economic relations (centre of life interests);
(b) if the State in which the person has a centre of his or her life interests cannot be designated or if he or she does not have a permanent residence in any State, he / she is presumed to be resident in the State in which he / she usually resides;
(c) if the person normally resides in both States or in none of them, he is presumed to be resident in the State of which he is a national;
(d) where that person is a national of both States or of any of them, the competent authorities of the Contracting States shall amend the matter by mutual agreement.
3. Where a person other than a natural person is resident in both Contracting States pursuant to paragraph 1, then:
(a) he is presumed to be resident in the State of which he is a national;
(b) if he is not a national in any State, the competent authorities of the Contracting States shall endeavour to adapt the matter by mutual agreement and to determine how the contract is applied to such a person.
Permanent establishment
1. The term "permanent establishment" shall refer, within the meaning of this Treaty, to a permanent establishment for the business in which the undertaking carries out its activities in whole or in part.
2. the term "permanent establishment" includes in particular:
(a) place of management;
(b) race;
(c) an office;
(d) the factory;
(e) workshop;
(f) mine, site of oil or gas extraction, quarry or any other place where natural resources are extracted; and
(g) construction site or installation or installation of equipment lasting more than 12 months.
3. Notwithstanding the previous provisions of this Article, the term "permanent establishment 'shall not include:
(a) an establishment which is used only for the storage, issue or supply of goods belonging to the undertaking;
(b) a stock 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 processing by another undertaking;
(d) permanent business equipment which is maintained only for the purpose of purchasing goods or collecting information for the undertaking;
(e) permanent business equipment which is maintained only for the purpose of carrying out other activities for an undertaking having a preparatory or ancillary character.
4. Where, notwithstanding the provisions of paragraphs 1 and 2, a person - other than an independent representative to whom paragraph 5 applies - acts principally on the behalf of an undertaking of the other Contracting State in a Contracting State in a Contracting State, that person shall not be regarded as a permanent establishment of an undertaking in the former State in respect of all its activities, unless the activity of that person is limited to the activities referred to in paragraph 3, which, if carried out in a permanent establishment, would not make that permanent establishment a permanent establishment in accordance with the provisions of this paragraph.
5. An undertaking is not expected to have a permanent establishment in a Contracting State only because it carries on its business in that State through a broker, a general agent or any other independent agent, where such persons act in the course of their proper activities.
6. The fact that a company that is resident in one Contracting State controls a company or is controlled by a company that is resident in the other Contracting State or that carries out its activities there (whether through a permanent establishment or otherwise) does not in itself make it a permanent establishment of any other company.
Revenue from immovable property
1. Revenue accruing from the resident of a Contracting State from immovable property (including income from agricultural and forestry undertakings) located in the other Contracting State may be taxed in that other State.
2. For the purposes of this Treaty, the term "immovable property 'shall be defined in accordance with the law of the Contracting State in which the property is located. In any case, this term includes accessories for immovable property, live and dead inventories used in agriculture and forestry, rights to which the provisions of general law relating to land, the right to consume immovable property and the right to variable or fixed salaries for mining or to be authorised to mine mineral deposits, springs and other natural resources apply; ships, boats and aircraft shall not be considered property.
3. The provisions of paragraph 1 shall apply to revenue from direct use, rental or any other use of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to income from the undertaking's immovable property and to income from immovable property used for the pursuit of an independent profession.
Profits of enterprises
1. The profits of undertakings of one Contracting State shall be taxed only in that State if the undertaking does not carry out its activities in the other Contracting State through a permanent establishment located there. If an undertaking carries out or carries out its activities in this way, the profits of the undertaking may be taxed in that other State, but only to the extent that they can be attributed to that permanent establishment.
2. Where an undertaking of a Contracting State carries out its activities in the other Contracting State through a permanent establishment situated there, it shall be attributed, subject to the provisions of paragraph 3 in each Contracting State of that State, to profits which could have been achieved if, as a separate undertaking, it had been engaged in the same or similar activities under the same or similar conditions and was wholly independent in contact with the undertaking of which it is a permanent establishment.
3. In determining the profits of a permanent establishment, it is permitted to deduct those deductible costs incurred for the activities of that permanent establishment, including management costs and general administrative expenses thus incurred, whether incurred in the State in which the permanent establishment is located or elsewhere.
4. A permanent establishment shall not make any profits on the basis that it only purchased goods for the undertaking.
(5) 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 proper and sufficient grounds for a different procedure.
6. Where profits include revenue which is dealt with separately in other Articles of this Treaty, the provisions of those Articles shall not be affected by the provisions of this Article.
Transport by ship and air
1. Profit accruing to a resident of a Contracting State from the operation of ships and aircraft in international transport shall be taxed only in that State.
2. Notwithstanding the provisions of paragraph 1 and Article 7, revenue arising from the operation of ships and aircraft which are mainly used for the carriage of passengers or goods exclusively between points in one Contracting State may be taxed in that State.
3. The provisions of paragraphs 1 and 2 shall also apply to profits arising from participation in a pool, joint operation or an international operational organisation by a resident of a Contracting State.
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 an undertaking of one Contracting State as well as of an undertaking of the other Contracting State, and, in such cases, if both undertakings are bound in their commercial or financial relations by conditions which have been agreed 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 achieved 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 other State shall adjust accordingly the amount of tax levied by it 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 change the profits of an undertaking in the circumstances referred to in paragraph 1 after the expiry of the period laid down in its legislation and in any case after five years from the end of the year in which the undertaking acquired profits from that State that would have been subject to such a change.
4. Paragraphs 2 and 3 shall not apply in the case of fraud, conscious negligence or negligence.
Dividends
1. Dividends paid by a company which is resident in one Contracting State to a person 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 in which the company which pays them is resident under the legislation of that State, but where the beneficiary is the beneficial owner of dividends, the tax shall not exceed:
(a) 10% of the gross amount of dividends where the beneficial owner is a company which controls, directly or indirectly, at least 10% of the shares with the right to vote in respect of companies paying dividends;
(b) 15% of the gross amount of dividends in all other cases.
The provisions of this paragraph shall not affect the taxation of the profits of the company serving to pay dividends.
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 and income from other shares in companies with which, under the tax law of the State in which the company which pays dividends is resident, is treated in the same way as income from shares.
4. The provisions of paragraph 2 shall not apply where the beneficial owner of dividends resident in one Contracting State is engaged in an industrial or commercial activity in the other Contracting State in which the dividend company is resident through a permanent establishment situated or engaged in an independent occupation in that other State through a permanent base situated there and where the participation for which dividends are paid is actually linked to that permanent establishment or to that permanent establishment. In that case, the provisions of Article 7 or Article 14 shall apply as appropriate.
5. Where a company that 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 a person resident in that other State, or that the participation in which dividends are paid actually belongs to a permanent establishment or a permanent base located in that other State, or to subject the company's undistributed profits to tax on undistributed profits, even if the dividends paid or retained earnings remain wholly or partly of the profits or income of the source in that other State.
6. Nothing in this Treaty shall be interpreted as preventing one Contracting State from taxing the profits of a company resulting from a permanent establishment in that State, in addition to the tax on the proceeds which would be imposed on a company which is nationals of that State, provided that this additional tax does not exceed 10% of the amount of such income which was not taxed by that additional tax in previous tax years. For the purposes of this provision, the term "revenue 'means profits attributable to a permanent establishment in a Contracting State in the current year and in previous years, after deduction of all taxes other than the additional tax referred to here, imposed on such profits by the State.
Interest
1. Interest having a source in one Contracting State and paid to a person resident in the other Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which its source is and under the law of that State, but where the beneficiary is the beneficial owner of the interest, the tax thus imposed shall not exceed 10% of the gross amount of interest.
3. notwithstanding the provisions of paragraph 2,
(a) interest having a source in one Contracting State and paid on the basis of bonds, bonds or similar obligations of the Government of that State or its administrative department or local authority, shall be taxed only in that other State, provided that they are actually owned by a resident of the other Contracting State;
(b) interest having a source in a Contracting State and paid by a resident of a second Contracting State shall be taxed only in that other State if it is paid for loans concluded, guaranteed or secured or loans granted, guaranteed or secured by an institution wholly owned and controlled by the Government of that other State, provided that such loans or loans are related to import or export;
(c) interest having a source in one Contracting State, actually owned by a resident of the other Contracting State and paid in connection with the sale of equipment, goods or services on credit, except where the sale is not made between persons who are independent of each other, will be taxed only in that other State.
4. The term "interest 'used in this Article shall refer to income from claims of any kind, secured or not secured by a mortgage on immovable property or a clause relating to participation in the debtor's profit, and in particular income from government securities and income from bonds and bonds, including premiums and winnings related to such securities, bonds and bonds, as well as income which is treated in tax terms as income from borrowed money under the legislation of the State in which such income is sourced. However, the term" interest' shall not include revenue referred to in Article 10.
5. The provisions of paragraphs 2 and 3 shall not apply where the beneficial owner of interest resident in one Contracting State is engaged in an industrial or commercial activity in the other Contracting State in which the interest is received through a permanent establishment located there or is engaged in an independent occupation in that other State through a permanent base situated there and where the claim on which the interest is paid actually relates to that permanent establishment or to that permanent establishment. In that case, the provisions of Article 7 or Article 14 shall apply as appropriate.
6. Interest shall be assumed to have a source in one Contracting State if their payer is resident in that Contracting State. However, where a payer, whether or not resident in a Contracting State, has a permanent establishment or a permanent base in a Contracting State in respect of which interest is payable and which bears such interest on its own account, such interest shall be assumed to have a source in the Contracting State in which the permanent establishment or permanent base is located.
7. Where the amount of interest, in view of the claim on which it is paid, exceeds, by reason of the special relations existing between the payer and the beneficial owner of the interest or which are maintained by one or the other with a third party, the amount which the payer would have agreed with the beneficial owner if it had not been for such relations, the provisions of this Article shall apply only to that last amount. In this case, the amount of the salary exceeding it may be taxed under the legislation of each Contracting State and taking into account the other provisions of this Treaty.
Licence fees
1. Licensing fees having a source in one Contracting State and paid to a person resident in 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 recipient is the beneficial owner of the royalties, the tax shall not exceed 10% of the gross amount of the royalties.
3. Notwithstanding the provisions of paragraph 2, copyright fees and other similar payments relating to the indication or reintroduction of any literary, dramatic, musical or other work of art having a source in one Contracting State and paid to the resident of the other Contracting State liable to tax therein shall be taxed only in that other State.
4. The term "licence fees' used in this Article refers to salaries of any kind paid for use or for the right to use copyright for the work of literary, artistic or scientific, including films, patents, trade mark, model or model, plan, secret formula or manufacturing process, or for use or for the use of industrial, commercial or scientific equipment or for information relating to experience acquired in the field of industrial, commercial or scientific.
5. The provisions of paragraphs 2 and 3 shall not apply where the beneficial owner of royalties resident in one Contracting State is engaged in a source, industrial or commercial activity through a permanent establishment situated there, or has an independent profession in that other State through a permanent base situated there, and where the right or property giving rise to royalties is actually linked to such a permanent establishment or permanent base. In this case, the provisions of Article 7 or Article 14 shall apply as appropriate.
6. Licensing fees are assumed to have a source in one Contracting State if the payer is a 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 the obligation under which the licence fee is paid has been established and which bears such royalties at its expense, it is assumed that such licence fees have a source in the State in which the permanent establishment or permanent base is located.
7. Where the amount of royalties, assessed in the light of the transactions for which they are paid, exceeds, by reason of the special relations existing between the payer and the beneficial owner, or which are maintained by one or the other with a third party, the amount which the debtor would have agreed with the beneficial owner if it were not for such relations, the provisions of this Article shall apply only to that last amount. In such cases, the amount of remuneration exceeding it shall be taxed under the legislation of each Contracting State and taking into account the other provisions of this Treaty.
Profit and loss of assets
1. The proceeds and profits which a resident of a Contracting State receives from the disposal of immovable property may be taxed in the Contracting State in which the immovable property is located.
2. Proceeds from the disposal of movable property which is part of the operating property of a permanent establishment which is held by an undertaking of a Contracting State in the other Contracting State or by a movable property belonging to a permanent base which a resident of one Contracting State has in the other Contracting State to pursue an independent occupation, including such profits resulting 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. However, the proceeds from the disposal of assets referred to in paragraph 3 of Article 22 shall be taxed only in the Contracting State in which such movable property is taxable in accordance with that paragraph.
3. Profit from disposal
(a) an interest in the capital of a company whose assets consist mainly of immovable property situated in one Contracting State; and
(b) participation in a personal company, entrusted property or property, the essence of which consists mainly of immovable property situated in one Contracting State, may be taxed in that State. For the purposes of this paragraph, the term "immovable property 'shall include shares in the companies referred to in subparagraph (a) or participation in a personal company, entrusted property or property referred to in subparagraph (b).
(4) Profit from the disposal of assets other than those referred to in paragraphs 1, 2 and 3 shall be taxed only in the Contracting State in which the transferee is resident.
5. The provisions of paragraph 4 shall not affect the right of any Contracting State to levy, under its laws, a tax on the proceeds of the disposal of any property to a person resident in the other Contracting State and resident in the former State at any time during the six years immediately preceding the disposal of the property.
Independent professions
1. Revenue received by a resident of a Contracting State from a professional or other independent activity shall be taxed only in that State, unless the beneficiary normally has a permanent basis in the other Contracting State to carry out his activity. If the beneficiary has or has had such a permanent base, his income may be taxed in the other State, but only that part of it which can be attributed to that permanent base. For the purposes of this paragraph, a person who is present in a Contracting State for at least 183 days in each 12-month period beginning or ending in a calendar year shall be deemed to have a permanent base in that State in that year.
2. The term "free profession" includes the particularly independent activities of scientific, literary, artistic, educational or teaching and the separate activities of doctors, lawyers, engineers, architects, dentists and accountants.
Employment
1. The salaries, wages and other similar remuneration which a resident of a Contracting State receives on account of paid employment may, subject to the provisions of Articles 16, 18 and 19, be taxed only in that Contracting State if the employment is not carried out in the other Contracting State. Where employees are employed there, the remuneration received for them may be taxed in that other State.
(2) Rewards received by a resident of a Contracting State on account of paid employment in the other Contracting State may, notwithstanding the provisions of paragraph 1, be taxed only in the former State if:
(a) the beneficiary shall stay in the other Contracting State for one or more periods not exceeding 183 days in total in any 12-month period beginning or ending in the relevant calendar year; and
(b) the remuneration is paid by an employer or on behalf of an employer who is not resident in the other State; and
(c) remuneration does not involve a permanent establishment or a permanent base held by an employer in the other State.
3. Notwithstanding the previous provisions of this Article, remuneration received on account of employment carried out on board a ship or aircraft operating in international traffic by a resident of a Contracting State may be taxed only in that State.
Tantiems
Tantiémes and other similar remuneration received by a resident of one Contracting State as a member of the board of directors of a company or another similar body of a company resident in the other Contracting State may be taxed in that other State.
Artists and athletes
1. Revenue received by residents of one Contracting State, acting as public performers, such as theatre, film, radio or television artists and musicians or as athletes, from their activities carried out personally in the other Contracting State, may be taxed, notwithstanding the provisions of Articles 7, 14 and 15.
2. Where the income from an activity carried out personally by an artist or an athlete does not result from that artist or an athlete alone, but from another person, that income may be taxed, irrespective of the provisions of Articles 7, 14 and 15, in the Contracting State in which the artist or athlete carries out his activity.
3. Paragraph 2 shall not apply where it is provided that neither an artist nor an athlete nor a person associated with him participate directly or indirectly in the profits of the person referred to in that paragraph.
4. The income of artists and athletes resident in one Contracting State from activities carried out in the other Contracting State under a cultural exchange agreement concluded by both Contracting States shall be exempt from taxation in that other State, irrespective of the provisions of paragraphs 1 and 2.
Pensions and annuities
1. Pensions and annuities having a source in one Contracting State and paid by a resident of the other Contracting State may be taxed in that other State.
2. Pensions and annuities having a source in one Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they have a source and in accordance with the legislation of that State. However, in the case of recurring pension payments and annul tax, the levy thus levied shall not exceed 15% of the gross amount of the payment. However, this restriction shall not apply to flat-rate payments resulting from surrender, cancellation, redemption, sale or other disposal of pension insurance or annuity.
3. Whatever in this Treaty:
(a) the pensions of war veterans and rent having a source in one Contracting State and paid by a resident of the other Contracting State shall be exempt from taxation in that other State;
(b) maintenance, aid and other similar payments having a source in one Contracting State and paid by a resident of the other Contracting State liable to tax on such payments shall be taxed only in that other State.
Public functions
1. (a) Salaries, wages and emoluments, other than pensions, paid by one Contracting State or by its administrative department or local authority to a natural person for services demonstrated to that State or its administrative department or local authority shall be taxed only in that State.
(b) However, such remuneration shall be taxed only in the second Contracting State where the services are demonstrated in that State and the recipient is resident in that State which:
(i) is a national of that State; or
(ii) he did not become resident in that State solely because of the provision of these services.
2. The provisions of paragraph 1 shall not apply to remuneration for services demonstrated in connection with an industrial or commercial activity carried out by a Contracting State or its administrative department or local authority.
Students
Salaries received by a student or apprentice who is present in one Contracting State only for the purpose of teaching or training and who is, or was, a resident of that State prior to arrival in the other Contracting State for the cost of nutrition, study or training shall not be taxed in the former Contracting State provided that such salaries are paid to him from sources outside that State.
Other revenue
1. The income of a person resident in a Contracting State, wherever they have a source which is not specifically mentioned in the previous Articles of this Treaty, shall be taxed only in that State.
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Regulation Information
| Citation | Communication from the Federal Ministry of Foreign Affairs No. 537 / 1992 Coll., on the Agreement between the Government of the Czech and Slovak Federal Republic and the Government of Canada on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.12.1992 |
|---|---|
| Effective from | 22.07.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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