24/1938 Sb.
Convention
between the Republic of Czechoslovakia and the Kingdom of the Yugoslav to avoid
double taxation in the field of survivors ' benefits.
On behalf of the Czechoslovak Republic.
On behalf of the Czechoslovak Republic
and
the Kingdom of Yugoslavia
the negotiation of this Convention shall be annexed:
(Translation.)
Convention
between the Republic of Czechoslovakia and the Kingdom of the Yugoslav to avoid
double taxation in the field of survivors ' benefits.
The Republic of Czechoslovakia and the Kingdom of Yugoslavia, desiring to zameziti
double taxation in the field of survivors ' benefits, have decided to uzavříti
the Convention.
The cause of the president of the Republic has appointed its
Agent
Mr. j. Friedmanna, Dra
the extraordinary Envoy and Plenipotentiary Minister at the Ministry of
Foreign Affairs,
and on behalf of his Majesty the King Peter II. regenti Kingdom
Yugoslavia's name to your agent
Mr. Prediče, Svetislava
Juris, the preferred unit for economic and consular
in the Ministry of Foreign Affairs.
Agents, vyměnivše your power of Attorney, found in good and proper
the form, have agreed as follows:
Article. (I).
Issued benefits within the meaning of this Convention means all
benefits, which are collected pursuant to the provisions of the law in both the fees
States or in accordance with the provisions in force, which in their place
She joined or enters, of assets in the case of death.
Article II.
(1) real estate survivor's fortune after members of both
of the Contracting States is subject to probate benefits only in this State,
in which it is located.
(2) this also applies To matters that are movable things
immovable. The term "Accessories" is vykládati according to the laws of the State in
which is worth of real estate. The question has to be thing regarded as movable
or immovable, is řešiti according to the laws of the State in which this thing is
found.
(3) in applying the provisions of the first paragraph is the same as with
real estate owns the rights to stack and požívacími on real estate,
as well as the rights to real estate secured credit or consumer loads.
Article. III.
(1) for the survivor's fortune after members of both
of the Contracting States, which are not subject to the provisions of article II, the
investigated the following principles:
and equity will be subject to), this principle operates in the State benefits
which was, at the time of his death, the deceased was a national.
(b) However, if) the testator at the time of his death or his domicile,
not a resident, a permanent resident in the other Contracting State, shall be subject to
the estate, which is situated in the other Contracting State, the survivors ' benefits
This state.
(c) if the deceased) had at the time of his death in the place of residence of both Contracting
States, is subject to the assets constituting the estate survivors ' benefits
only in the Contracting State of which the deceased was a national.
(d) the method of taxation of estates after) the persons who were nationals of
members of both Contracting States, it shall remain reserved for a special agreement from the
case to case.
(2) the place of residence within the meaning of this Convention has anyone there, where he has an apartment in such
circumstances, which indicate his intention to permanently carry this flat.
(3) a permanent resident within the meaning of this Convention has someone there, staying for
such circumstances, which indicate his intention to pobývati at this point
or in this State not only temporarily.
Article IV.
(1) in applying the provisions of article II and III of the stack with the links
that are not related to a particular subject or right on this subject,
as if it should be issued mainly from property designated in article III
and only the rest, it is not enough to cover the asset, the asset of
in article II.
(2) if the assets of the survivor referred to in article II and III in both
Contracting States, the links will be divided in the ratio of the values of the parts,
in both Contracting States.
Article. In the.
For the question of where the property items identified in article III,
following principles shall apply:
and decides claims of residence) and if there is, the place of permanent residence
authorized of the testator. The same principle applies, mutatis mutandis, for the shares in the
societies, communities, or other associations of persons, but that would
performance rights was associated with majetnictvím Charter ((b)).
If you counted the assets to joint hands in accordance with the legal provisions
one of the two Contracting States to the Fortune zůstavitelova fractions, it is considered
that equity to common hand also lies in the home and if there is, in
place of permanent residence zůstavitelova.
(b)) in cash and securities, triage is the place where they are kept
at the time of the death of zůstavitelovy.
(c)) for articles about which permissions the neb the Office shall keep the books or registers
intended for registration of authorized persons, the applicable site where these books
or registries.
Čl.VI.
(1) the Debts, burdensome assets designated in article II or secured,
collide with this property. Otherwise the debts primarily from Fortune collide
indicated in article III.
(2) Similarly here the provisions of article IV, paragraph 1. 2.
Article. VII.
Subject to property under this Convention in each of the two Contracting States
survivors ' benefits only in part, taken into account for the rate of the levy only for
assets in the relevant Contracting State a dose of podrobenému.
Article. VIII.
The two parties will be in the investigation's bases for
benefits covered by this Convention, as well as in the service provide
mutual assistance. The two Governments reserve the dohodnouti a more detailed
How to perform the exchange of notes.
Article. IX.
The preceding provisions shall apply to all the estate incurred after
the effectiveness of this Convention, as well as on the estate incurred before, if it is not
survivors ' benefits the rightful prescription yet. These provisions
is přihlédnouti ex officio.
Article. X.
Without prejudice to the right of each of the two Contracting States to put such
items of property, which are not subject to probate under the Convention
other State benefits, survivors ' benefits according to their legal
provisions, in particular those that obligation is dependent on
the person nabyvatelově.
Article. XI.
Doubts that would have resulted in the application of the Convention in individual
the cases will be resolved by agreement between the Supreme financial authorities of both
States. Any dispute following an unresolved decides to within the meaning of General
conventions in force between the States Little agreement.
Article. XII.
This Convention is drawn up in duplicate in French, will be ratified and
ratification shall be provided as soon as possible on the Prague replaced. Will take
effect on the date of exchange of instruments of ratification and shall remain effective as long as the
unless one of the Contracting Parties not later than 6 months before the
the end of the calendar year. In early testimony shall cease to be
the Convention effect at the end of this calendar year for all
the estate, which arose after the end of that calendar year.
On the evidence of the agent of both Contracting States have signed the Convention and
its getting pečetmi.
In Prague on 24. February 1936.
Dr. j. Friedmann in r.
Dr. s. Predič in r.
Final Protocol
to the Convention on the Elimination of double taxation in the field of survivors ' benefits.
The provisions of this Convention do not apply to the flat-rate fee collected on the
the judicial discussion of the estate and the stamp from the last acquisition.
In Prague on 24. February 1936.
Dr. j. Friedmann in r.
Dr. s. Predič in r.
Prozkoumavše this Convention 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.
Prague Castle on 23 December 2005. July summer devítistého thirty-one thousand
the sixth.
The President of the Republic:
Dr. Edvard Beneš in r.
Minister of Foreign Affairs:
Dr. k. Krofta in r.
Is that the instruments of ratification were exchanged in Prague on
January 25, 1938, and that according to the article. (XII) the same day, the Convention came into effect.
Dr. k. Krofta in r.
