Law On The Revision Log Of 9 June 1969 To July 21, 1959 In Paris Signed Agreements Between The Federal Republic Of Germany And The French Republic For The Avoidance Of Double Taxation And Mutual Administrative And...

Original Language Title: Gesetz zu dem Revisionsprotokoll vom 9. Juni 1969 zu dem am 21. Juli 1959 in Paris unterzeichneten Abkommen zwischen der Bundesrepublik Deutschland und der Französischen Republik zur Vermeidung der Doppelbesteuerungen und über gegenseitige Amts- und...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

The law on the revision protocol of 9. June 1969, on the The Agreement between the Federal Republic of Germany and the French Republic on the avoidance of double taxation and mutual legal assistance in the field of taxation of income and on mutual assistance between the Federal Republic of Germany and the Republic of Germany was signed in Paris in 1959. Assets as well as business taxes and property taxes

Non-official table of contents

DBARevProtG FRA

Date of issue: 10.07.1970

Full quote:

" Law on the revision history of 9. June 1969, on the The Agreement between the Federal Republic of Germany and the French Republic on the avoidance of double taxation and mutual legal assistance in the field of taxation of income and on mutual assistance between the Federal Republic of Germany and the Republic of Germany was signed in Paris in 1959. Assets as well as business taxes and basic taxes of 10. July 1970 (BGBl. 1970 II p. 717) "

Footnote

(+ + + Text evidence from: 17. 7.1970 + + +) unofficial table of contents

Art 1

Dem in Bonn on 9. The revision protocol was signed in June 1969 on the 21. The Agreement between the Federal Republic of Germany and the French Republic on the avoidance of double taxation and mutual legal assistance in the field of taxation of income and on mutual assistance between the Federal Republic of Germany and the Republic of Germany was signed in Paris in 1959. Assets as well as business taxes and basic taxes (Bundesgesetzbl. 1961 II p. 397) is agreed. The revision protocol shall be published below. Non-official table of contents

Art 2

The Federal Minister of Finance is authorized to conclude the agreement of 21 December 2008. July 1959 between the Federal Republic of Germany and the French Republic on the avoidance of double taxation and on mutual legal assistance in the field of taxes on income and property, as well as on trade taxes and on the taxation of goods and services. Basic taxes in the version of the revision protocol of 9. It was to be re-announced in June 1969 after the vote with the Ministere de l' Economie et des Finances of the French Republic. Non-official table of contents

Art 3

(1) The amount of the amount of the amount of the revision protocol's Article 3 (Article 20, para. 1, Buchst. (b) subsubs. (bb) Sentence 3 of the Agreement in the recast version) is part of the income from capital assets within the meaning of section 20 (1) point (1) of the Agreement. 1 of the Income Tax Act, which shall be deemed to have been paid at the same time as the dividend paid; Section 20 (3) of the Income Tax Act shall remain unaffected. The amount of the tax credit shall be determined in accordance with the provisions of Article 20 (1) (1) (1). (b) subsubs. (bb) sentence 3 of the Agreement in the recast version and subject to the conditions referred to therein only with the German income tax or corporate income tax. The supplementary levy shall be calculated by the amount of the income or corporate income tax liability arising from the crediting of the tax credit.(2) If an apportionment is not provided for under German law, it is possible to apply Article 20 (1) (1) to a taxable person without restriction. (b) subsubs. (bb) apply to the agreement in the recast version. In the case of taxable persons with income from non-self-employed work, the provisions of § 46 (2) point 2 are found in this case. 8 (d) and (3) of the Income Tax Act shall apply mutagenously.(3) The taxable person may request that the taxation not be carried out in the light of the provisions of Article 20 (1) (1) (1). (b) subsubs. (bb) of the Agreement in the recast and paragraph 1 of this Article, but the taxation of the gross amount of the dividend shall be used without the tax credit. Non-official table of contents

Art 4

(1) Insofar as the revision protocol is due to its Article 7 (2) for the period prior to its entry into force , its application shall not preclude the inability of the tax to be applied before the date of entry into force of any tax arrestments. An application pursuant to Article 3 (2) of this Act may be submitted within one year after the entry into force for assessment periods which are before the date of entry into force of the revision protocol.(2) Where, on the basis of paragraph 1 of this Article or on the basis of Article 7 (2) of the Revision Protocol, the period for the period up to the beginning of the year in which the Protocol of Revisions enters into force, taking into account the French and German taxation as a whole is subject to a higher burden than it existed under the legislation before the entry into force of the revision protocol, the amount of the tax will not be levied. Non-official table of contents

Art 5

This law is also applicable in the Land of Berlin, provided that the Land Berlin determines the application of this law. Non-official table of contents

Art 6

(1) This law enters into force on the day after it is announced.(2) The date on which the revision protocol enters into force in accordance with its Article 7 (2) shall be disclosed in the Federal Law Gazans.