24/1929 Sb.
Contract
between the Czechoslovak Republic and the Republic of Austria of how
tax to stack with Enterprise railway and nautical.
ON BEHALF OF THE CZECHOSLOVAK REPUBLIC.
ON BEHALF OF THE CZECHOSLOVAK REPUBLIC AND THE REPUBLIC OF AUSTRIA HAS BEEN NEGOTIATED THIS
THE CONTRACT IS THE FINAL PROTOCOL:
Contract
between the Czechoslovak Republic and the Republic of Austria of how
tax to stack with Enterprise railway and nautical.
The Czechoslovak Republic and the Republic of Austria, desiring to accounts
tax treatment of railway and nautical enterprises way
the corresponding special transport conditions, have negotiated this contract.
The cause were appointed agents:
The Czechoslovak Republic Union head of the Czechoslovak
the Ministry of Finance Dr. Vladimir Valníček,
The Republic of Austria, in the Federal Ministry of labor head
Finance Egon Schwanberg.
Agents, sdělivše your power of Attorney, and shledavše is right, agreed
is as follows:
Article 1.
Railway undertakings of both States that extend the operational activities at the
the territory of the other State, are subjected to tax only in the State of výdělkovým,
where they are established, and that the entire operation of the railway.
The special agreement of the two finance ministries are vyhraženy cases
When part of the track, situated in the territory of the other State, are longer than 15
miles.
(Art. 3) to 2.
Shipping companies from both countries on the Danube are subjected to výdělkovým taxes on
the entire operation cruises only in the State where the undertaking has its registered office.
To operate charters under the provisions of paragraph 1. counts activity
related directly with the transport of persons and goods, as well as to
the necessary devices in harbours (sealing devices of transport
contracts, loading and unloading of the goods).
(Art. 3) to 3.
This agreement applies to all Ministry tax State (Federal State),
countries, County, counties and municipalities, which relate to the period starting from 1. January
1919. The fix already lawfully controlling taxes, that are inconsistent with the
the provisions of this agreement, occurs only when the will sought to
two months after the announcement of the contract or when it will be launched within this period
fix authority.
(Art. 3) to 4.
This agreement, which was signed in the Czechoslovak and German
the original, let it be ratified and the instruments of ratification at length if possible
First, in Prague. Agreement is effective on the date of ratification and
It will take in effect as long as it is not one of the Contracting Parties
no later than six months before the end of the calendar year. When
early termination of this Agreement shall cease to have effect at the end of the calendar
of the year. Both texts of the Treaty are authentic. The Treaty will be ratified by the
published in each of the two States in the official compendium in both authentic
texts.
On the evidence of the agent of both States have signed this agreement and
seals.
In Vienna, on 12 June 2006. July 1926.
For the Czechoslovak Republic:
Dr. Vladimir Valníček.
For the Republic of Austria:
E. Schwanberg.
The final Protocol.
When signing the contract between the Czechoslovak Republic and the Austrian
the Republic of about how to tax businesses with rail and stack
shipowners, agents of the two parties have made this concurring statement,
that are an essential part of
1.
(1) undertakings operating transport costs Passed on land in the place
the port, whether it's transport to the ship from the sender from another
means of transport from the place of customs services, and transportation from the ship to the
the recipient, on another means of transport or the place customs services shall be deemed to
is an activity directly related with nautical traffic. This, however,
applies only in respect of the carriage of goods, which on its own
the ships ran out or they have to be sent; However, if it takes over also
to the right of other costs, thought me all traffic on land in the
the site of the wharf as a separate company, for the financial year in respect of
that such a circumstance occurred.
(2) the same applies to the transport of persons in the place of the port terminal and from the
him.
2. the Agency which are not in places coming immediately in
consideration for issues of traffic, do not belong directly to the
shipping traffic, however, for it belongs to him, representation of business in the
the headquarters of the central bodies of the respective other State.
3. The Office and the agency used immediately to deal with
a matter of traffic may not be in the immediate local area connection with the
the wharf.
In Vienna, on 12 June 2006. July 1926.
For the Czechoslovak Republic:
Dr. Vladimir Valníček.
For the Republic of Austria:
E. Schwanberg.
prozkoumavše this agreement with the final endorsement of the Protocol, and
We confirm them.
the conscience we have signed this sheet and the seal of the Republic
the Czechoslovak přitisknouti dali.
in the castle of Prague, on July 15. January devítistého the twentieth one thousand years
the ninth.
The President of the Republic:
T. g. Masaryk in r.
Minister of Foreign Affairs:
Dr. Edvard Beneš in r.
Is that the instruments of ratification were exchanged on 26 April. January
1929, which on the date of the contract referred to in article acquired. 4 international effectiveness.
Dr. Edvard Beneš in r.
