Decree of the Minister for Foreign Affairs No. 8 / 1963 Coll.
Decree of the Minister for Foreign Affairs on an Agreement between the Czechoslovak Socialist Republic and the Swiss Confederation on the reciprocal exemption of airlines from taxation
Valid
Effective from 26.04.1960
8.
DECLARATION
Minister for Foreign Affairs
of 17 December 1962
on the Agreement between the Czechoslovak Socialist Republic and the Swiss Confederation on the mutual exemption of airlines from taxation
According to the Resolution of the Government of the Czechoslovak Socialist Republic of 6 April 1960, an agreement between the Czechoslovak Socialist Republic and the Swiss Confederation on mutual exemption of airlines from taxation was concluded in Prague on 26 April 1960.
The text of the Note of the Ministry of Foreign Affairs of the Czechoslovak Socialist Republic of 26 April 1960, as well as the Czech translation of the Note of the Swiss Embassy of the same date, are announced simultaneously.
First Deputy Minister:
Dr Gregor v. r.
I
Note of the Ministry of Foreign Affairs of the Czechoslovak Socialist Republic:
"The Ministry of Foreign Affairs shows respect for the Swiss Embassy in Prague and has the honour of saying:
1. The Czechoslovak Government, using the powers under Article 11 (1) of Law No 75 / 1952 Collections as amended by Law No 59 / 1956 Collections and under Article 23 of Law No 78 / 1952 Collections as amended by Law No 71 / 1957 Collections declare, subject to reciprocity, that Swiss airlines are exempt in Czechoslovakia from all taxes on profits or income arising from the operation of international air transport, as well as from taxes on movable assets.
2. The exemption provided for in paragraph 1 shall also apply to Swiss airlines participating in a pool, a joint operation or an international operating company.
3. "Operation of air transport" shall mean the carriage of persons and goods by air, operated after business, by owners, charters or those who have an aircraft in a charter.
4. "Swiss enterprise" shall mean any airline which is under effective management in Switzerland and which is operated either by natural persons of Swiss nationality who are resident in Switzerland and are not established in Czechoslovakia or by legal persons - including those in which the Swiss Confederation or one of its cantons has a participation - established under the laws in force in Switzerland or the Swiss Confederation.
5. The exemptions provided for in paragraphs 1 and 2 shall apply to Czechoslovak taxes levied for the period after 31 December 1957.
6. The Czechoslovak Government reserves the right to withdraw this declaration by notifying the Swiss Federal Council six months in advance; in this case, the exemption will last apply to Czechoslovak taxes for the period ending on 31 December following the end of that six-month period.
The Ministry of Foreign Affairs uses this opportunity to reassure the Swiss Embassy with its profound respect.
Done at Prague, 26 April 1960.
Swiss Embassy
Prague. "
II
Note of the Swiss Embassy:
"The Swiss Embassy shows respect for the Ministry of Foreign Affairs and has the honour of telling him:
1. The Swiss Federal Council, using full powers under the Federal Decree of 1 October 1952, which authorises it to exchange a declaration of reciprocity in respect of the taxation of maritime or air transport undertakings, declares, subject to reciprocity, that Czechoslovak airlines are exempt in Switzerland from all taxes (federal, cantonal and municipal) on profits or revenues arising from the operation of international air transport, as well as from taxes (federal, cantonal and municipal) on movable assets.
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. "Operation of air transport" shall mean the carriage of persons and goods by air, operated after business, by owners, charters or those who have an aircraft in a charter.
4. "Czechoslovak enterprise" 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 Switzerland or by legal persons - including those in which the Czechoslovak State has a participation - established under the laws in force in Czechoslovakia or the Czechoslovak State.
5. The exemption provided for in paragraphs 1 and 2 shall apply to Swiss taxes levied for the period after 31 December 1957.
6. The Swiss Federal Council 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 Swiss taxes for the period ending on 31 December following the end of the six-month period.
The Swiss Embassy uses this opportunity to reassure the Ministry of Foreign Affairs with its profound respect.
Done at Prague, 26 April 1960.
Ministry of Foreign Affairs
Prague. "
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Regulation Information
| Citation | Decree of the Minister for Foreign Affairs No. 8 / 1963 Coll., on the Agreement between the Czechoslovak Socialist Republic and the Swiss Confederation on the mutual exemption of airlines from taxation |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.02.1963 |
|---|---|
| Effective from | 26.04.1960 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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