Rs 0.741.583 Convention Of March 30, 1931, On The Taxation Of Foreign Motor Vehicles (With Prot. And Annex)

Original Language Title: RS 0.741.583 Convention du 30 mars 1931 sur le régime fiscal des véhicules automobiles étrangers (avec prot. et annexe)

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0.741.583 original text Convention on the taxation of foreign motor vehicles concluded at Geneva on 30 March 1931 approved by the Federal Assembly on September 19, 1934, Instrument of ratification deposited by the Switzerland on 19 October 1934 entry into force for the Switzerland April 19, 1935 (status 31 May 2013) the High Contracting Parties, desiring to facilitate the international circulation of motor vehicles , considering that as possible also extended tax exemption of foreign motor vehicles would submit to this end an essential interest, have designated as their Plenipotentiaries: (follow the names of the Plenipotentiaries) which, after having produced their full powers, found in good and due form, have arrested the following provisions: art. 1. motor vehicles registered in the territory of one of the High Contracting Parties, circulating temporarily within the territory of another, are exempt, in the conditions specified by the following articles, taxes or taxes affecting traffic or the detention of cars in all or part of the territory of this last High Contracting Party. This exemption does not extend to any taxes or consumption taxes.
Are however excluded from this Convention vehicle, for remuneration, to the transport of persons, as well as the affected vehicles for the carriage of goods.

S. 2. the exemption laid down by article 1 shall be granted in the territory of each High Contracting Party, for one or more stays representing a total duration of 90 days spent in that territory within a period of one year; This time limit is counted, to the day, from the date of issuing the tax booklet referred to in art. 3. for the calculation of the duration of the exemption, the day is counted from midnight to midnight, any fraction of a day counting as a full day. However, the release day is not counted when the day of entry and the output are separated by more than one intermediate day.
For the calculation of the taxes relating to the part of the stay exceeding the duration of the exemption, the treatment will be not less favourable than that applied to vehicles registered in the territory where duties and taxes are collected.

See also chapter I of the Prot. schedule, posted below.

S. 3. to benefit from the exemption referred to in the previous articles, the vehicle must be equipped with an international tax book based on the model in the annex to this Convention and issued by the competent authority of the territory of registration or by a body authorized for this purpose by the said authority.
The book is presented for endorsement to the border customs offices at the entrance and exit from the territory of the High Contracting Party concerned.

In Switzerland, the international tax book is not required for foreign motor vehicles according to the ACF from 12 April 1935 concerning international tax book provided by the Conv. March 30, 1931, on the taxation of foreign motor vehicles (RS 741.583).
See also ch. It of the Prot. schedule, posted below.

S. 4. where a vehicle entered the territory of one of the High Contracting Parties under the guise of a tax book comes out without that exit visas have been affixed and without establishing the release date, this book can be considered as worthless in that territory.

S. 5. the tax book is valid for one year from the date of issue. If the vehicle changes owner or holder, or if the registration number in is changed, the changes are made to the book by the competent authority or by the body empowered by it.
Before the expiry of the above-mentioned period, it cannot be issued, for the same vehicle, a new notebook, except in the case of registration in the territory of another High Contracting Party. It is never provided a duplicate of a tax book.

S. 6. in the area of tolls or other similar payments payable on the spot, the vehicles referred to in the first subparagraph of article 1 will not be treated less favourably than vehicles registered in the territory where such tolls or fees are collected.

S. 7. If a dispute arises between two or more High Contracting Parties concerning the interpretation or application of the provisions of this Convention, and if the dispute cannot be settled directly between the Parties, the dispute may be submitted to the Advisory and Technical Committee on communications and transit of the League of Nations for advisory opinion.

After the dissolution of the League of Nations, the secretariat of the United Nations was responsible for the functions mentioned here (FF 1946 II 1181 1187 and s).

S. 8. each of the High Contracting Parties may declare, at the time of signature, ratification or accession, by its acceptance of this Convention assumes any obligation in relation to the whole or any part of its colonies, protectorates and overseas territories or territories under his suzerainty or mandate; in this case, this Convention shall not apply to the territories named in the declaration.
Each of the High Contracting Parties may subsequently notify the Secretary-General of the League of Nations, it intends to make the Convention applicable to the whole or any part of the territories having made the declaration provided for in the preceding paragraph. In this case, the Convention shall apply to all the territories referred to in the notification, six months after receipt of the notification by the Secretary-General.
Similarly, each of the High Contracting Parties may, at any time after the expiration of the period of two years mentioned in art. 17, declare that it intends to stop the application of this Convention to all or any part of its colonies, protectorates and overseas territories, or territories under his suzerainty or mandate; in this case, the Convention shall cease to be applicable to the territories covered by such declaration one year after receipt of the statement by the Secretary-General.
The Secretary-General shall communicate to all members of the League of Nations and States not members referred to in art. 10 the declarations and notifications received under this section.

After the dissolution of the League of Nations, the secretariat of the United Nations was responsible for the functions mentioned here (FF 1946 II 1181 1187 and s).

S. 9. the interpretations and reservations set out in the protocol attached annex are adopted and will have same strength, value and duration as the Convention.

S. 10. this Convention, of which the English and french texts are equally authentic, shall bear the date of the day.
It may, on or before September 30, 1931, be signed on behalf of any member of the League of Nations and any non-member represented at the Conference which established the Convention or which the Council of the League of Nations will be, for this purpose, provided a copy of the Convention.

S. 11. the present Convention shall be ratified.
Instruments of ratification shall be deposited with the Secretary-General of the League of Nations, who will notify the reception to all members of the League of Nations, as well as to the non-Member States referred to art. 10 s. 12. from October 1, 1931, it may be acceded to this Convention on behalf of any member of the League of Nations or any non Member referred to in art. 10. the instruments of accession will be transmitted to the Secretary-General of the League of Nations, who will notify the receipt to all members of society and to non-members referred therein.

See the note to the art. 7 s. 13. each High Contracting Party may subject the effect of its ratification or its accession to ratifications or accessions of one or several members of the League of Nations or States not members appointed by it in the instrument of ratification or accession.

S. 14. this Convention enters into force six months after the receipt by the Secretary-General of the League of Nations of adherences given on behalf of five members of the League of Nations or non-Member States. Adherences whose effect is subject to the conditions laid down in the preceding article will not be counted in this number until these conditions are met.

S. 15. the ratifications or accessions which will occur after the entry into force of the Convention will produce its effects six months, after the date of receipt by the Secretary-General of the League of Nations, or after the date on which the conditions referred to in art. 13 are met.

See the note to the art. 7 s. 16. After this Convention has been in force for two years, the review may be requested at any time by three at least of the High Contracting Parties.
The application referred to in the preceding paragraph would be addressed to the Secretary general of the League of Nations, which the notify to the other High Contracting Parties and inform the Council of the League of Nations.

See the note to the art. 7 s. 17. after the expiry of a period of two years from the date of entry into force of the present Convention may be denounced by any of the High Contracting Parties.
The information will be made in the form of written notification to the Secretary-General of the League of Nations, who will notify all members of the League of Nations and the non-Member States referred to art. 10.

Denunciation is to have effect one year after the date on which it had been received by the Secretary-General and be operative only in relation to the Member of the company or non-Member State on whose behalf it has been carried out.
If, as a result of denunciations simultaneous or successive, the number of non-Member States bound by the provisions of this Convention and members of society is reduced to fewer than five, the Convention shall cease to be in force.
In faith whereof the above-named Plenipotentiaries have signed this Convention.
Done at Geneva, on 30 March mil nine hundred and thirty and one, in a single copy which shall remain deposited in the archives of the Secretariat of the League of Nations, and certified true copies will be issued to all members of society and the non-Member States mentioned in art. 10. (follow signatures) see note to art. 7 see note to art. 7. Protocol Appendix I. Ad art. 2. it is understood that the Switzerland, leaving the option of applying to it the system of this Convention, the other High Contracting Parties may continue to apply the system currently in force in its territory of an exemption for 90 consecutive days, renewable at each entrance. In the case where this exemption period will be exceeded, the tax is related may be taken in accordance with Swiss legislation.
If the Switzerland was obliged to introduce the system of this Convention, it would of course it would be required to collect the tax under the provisions of this Convention.
II. Ad article 3. the High Contracting Parties reserve the right to prescribe the formalities provided for in the last paragraph of art. 3 in one border office other than the Customs Office.

Annex model of international tax book this book is worded in the language or languages of the country issuing it. Cover, light blue color, will translate, in each of the languages of the High Contracting Parties, these words: "international tax book.
Handwritten indications on this book should at least be written in Latin characters or in cursive, known as English.
This book contains 48 pages numbered.
The format is that of the attached model (approx. 135 mm ´ 218 mm).
(Cover)
(Name of country)

International tax booklet N International Convention of Geneva on 30 March 1931 (Page 1) (name of country) international tax book N International Convention of Geneva on 30 March 1931 this booklet is issued for the exemption of taxes or charges of circulation or detention granted to motor vehicles for one or more stays representing a total of ninety days in each of the countries to which this Convention applies. This booklet is valid for one year from the date of issue.

This tax booklet was issued to * residing in * for the motor vehicle whose reporting is the following: type of vehicle (1) brand of chassis (2) chassis (3) motor (4) registration number number number contained on the plates of the country which issued the book (5) place and date of issue:, (6) stamp of the authority * * * full name of the owner or keeper.

* Street, number, city.

Signature of the authority or body empowered by it * Visa authority.

(Page 2)
This booklet is valid in the countries listed below for one year from the date of its issue. Before the expiration of this time limit, it may be issued for the same vehicle, or new certificate-duplicate.
List of countries: (Page 3) change of owner or owner M.

(1) residing in (2) is registered as owner or holder of the vehicle for which this booklet has been issued.

Stamp of the Authority (A), (3) (4) M.

(1) residing in (2) is registered as owner or holder of the vehicle for which this booklet has been issued.

Stamp of the Authority (A), (3) (4) M.

(1) residing in (2) is registered as owner or holder of the vehicle for which this booklet has been issued.

Stamp of the Authority (A), (3) (4) M.

(1) residing in (2) is registered as owner or holder of the vehicle for which this booklet has been issued.

Stamp of the Authority (A), (3) (4) full name of the new owner or keeper.

City, street, number.

Place and date.

Signature of the authority or body empowered by it.

(Page 4)

Change of registration number the vehicle for which this booklet was issued has received the new registration number: stamp of the Authority (A), (1) (2) the vehicle for which issued this book received the new registration number: stamp of the Authority (A), (1) (2) the vehicle for which this booklet was issued has received the new registration number : Stamp of the Authority (A), (1) (2) the vehicle for which issued this book received the new registration number: stamp of the Authority (A), (1) (2) place and date.

Signature of the authority or body empowered by it.

(Page 5)

Visa entry and exit (name of the country visited) input or output Date number of days counting Total days counting from the first qualified officer's Signature or stamp of the office entry output entry exit entry exit entry exit entry exit entry output show suite, page N...
Note: For the calculation of the duration of the exemption, the day is counted from midnight to midnight, any fraction of a day counting as a full day. However, the release day is not counted when the day of entry and the output are separated by more than one intermediate day.
(Pages 6 and following)

Visa entry and exit (name of the country visited) input or output Date number of days counting Total days counting from the first qualified officer's Signature or stamp of the office entry output entry output entry exit entry exit entry exit entry output entry output show suite, page N...

Scope may 31, 2013 States parties Ratification accession (A) Declaration of succession (S) entry into force Belgium * November 9, 1932 May 9, 1933 Bulgaria March 5, 1932 A 9 May 1933 Egypt 20 May 1939 A 20 November 1939 Spain June 3, 1933 December 3, 1933 Greece June 6, 1939 A 6 December 1939 Iraq September 20, 1938 A March 20, 1939 Italy September 25, 1933 March 25, 1934 January 10, 1939 Latvia has 10 July 1939 Netherlands

16 January 1934 16 July 1934 Aruba December 24, 1985 January 1, 1986 Curaçao January 16, 1934 16 July 1934 part Caribbean (Bonaire, Sint Eustatius and Saba) January 16, 1934 16 July 1934 Sint Maarten 16 January 1934 16 July 1934 Portugal * January 23, 1932 May 9, 1933 Russia July 23, 1935 A 23 January 1936 Serbia 09 May 1933 has 09 November 1933 Sweden 9 November 1933 may 9, 1934 Switzerland October 19, 1934 19 April 1935 Turkey 25 September 1936 25 March 1937 Zimbabwe 1 December 1998 S April 18, 1980 * reservations and declarations. Reservations, declarations are not published to the RO. Texts in french and English can be found at the website of the United Nations: http://treaties.un.org or obtained in the Directorate of public international law (DPIL), Section of international treaties, 3003 Berne.

RS 13 586, RO 2007 3759, 2013 1595 RO. A version of the update scope is published on the web site of the FDFA (www.dfae.admin.ch/traites).

State 31 May 2013