The Law on the Agreement of 8. February 1995 between the Federal Republic of Germany and the Republic of Venezuela on the prevention of double taxation in the field of income and property taxes Table of Contents
Date of expiry: 25.04.1996
" Act to the Agreement of 8. February 1995, between the Federal Republic of Germany and the Republic of Venezuela in order to avoid double taxation in the area of taxes on income and on the assets of 25. April 1996 (BGBl. 1996 II p. 727) "
(+ + + Text evidence from: 7. 5.1996 + + +) unofficial table of contents
The Bundestag has approved, with the approval of the Bundesrat, the following law: Non-Official Table of Contents
Dem on 8. The Agreement between the Federal Republic of Germany and the Republic of Venezuela, signed in Caracas in February 1995, to avoid double taxation in the field of taxes on income and assets and the Protocol thereto Day is agreed. The Agreement and the Protocol shall be published below. Non-official table of contents
If the agreement is to be applied on the basis of its Article 28 for the period prior to its entry into force, the agreement is already in force. to amend or repeal any previous tax arreits. Tax arrests and their repeal and amendment shall also be admissible if the period of detention has expired; this shall apply only up to the end of the fourth calendar year following the calendar year in which the agreement entered into force is. To the extent that, until the date of entry into force of the Agreement, the burden of taxation in the Federal Republic of Germany and in the Republic of Venezuela as a whole is higher than that laid down in the legislation prior to the entry into force of the Agreement, the amount of the tax shall not be fixed. Non-official table of contents
(1) This law enters into force on the day after it is announced.(2) The date on which the Agreement shall enter into force in accordance with its Article 28 and the Protocol shall be disclosed in the Bundesgesetzblatt (Federal Law Gazly).