To Prevent Double Taxation Of Benefits, Survivors ' With Yugoslavia

Original Language Title: k zamezení dvojího zdanění dávek pozůstalostních s Jugoslávií

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=7082&nr=24~2F1938~20Sb.&ft=txt

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.