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RS 0.631.112.136.1 Agreement of 15 December 2000 between the Swiss Federal Council and the Government of the Federal Republic of Germany on the Treaty of 23 November 1964 on the inclusion of the municipality of Büsingen am Hochrhein in the customs terri

Original Language Title: RS 0.631.112.136.1 Accord du 15 décembre 2000 entre le Conseil fédéral suisse et le Gouvernement de la République fédérale d’Allemagne relatif au Traité du 23 novembre 1964 sur l’inclusion de la commune de Büsingen am Hochrhein dans le territoire douanier

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0.631.112.136.1

Translation 1

Agreement

Between the Swiss Federal Council and the Government
Of the Federal Republic of Germany on the Treaty
On 23 November 1964 on the inclusion of the municipality
De Büsingen am Hochrhein in the Swiss customs territory
Concerning the surrender of a part of the proceeds of VAT
That the Swiss Confederation collects on its national territory
And the one in the municipality of Büsingen am Hochrhein

Convened on 15 December 2000

Approved by the Federal Assembly on June 7, 2001 2

Entered into force by exchange of notes on 30 August 2001

(Status on 17 June 2003)

The Swiss Federal Council and the Government of the Federal Republic of Germany

Given the good neighbourly relations between the Swiss Confederation and the Federal Republic of Germany,

Having regard to the Treaty of 23 November 1964 between the Swiss Confederation and the Federal Republic of Germany on the inclusion of the municipality of Büsingen am Hochrhein in the Swiss customs territory 3 , hereinafter referred to as "Treaty Büsingen", and the resulting perception of the Swiss tax on turnover in the territory of the municipality of Büsingen,

Animated by the desire to take account of the special geographical situation of the municipality of Büsingen and the special charges that are causing the municipality and its population,

Agreed to the following:

Art. 1 Purpose

Switzerland, which collects under Art. 2, para. 1, let. G, of the Treaty of Büsingen the VAT on imports also to the territory of the municipality of Büsingen, as well as the turnover figures therein, pays a share of the proceeds from the VAT as a participation in the Special expenses of the municipality of Büsingen and its population.

Art. 2 Compute Base

The share returning to the municipality of Büsingen is calculated taking into account the total receipts from Swiss VAT, the ratio between the purchasing power per capita of Switzerland and that of the territory of Schaffhausen/Büsingen, as well as the ratio Between the average resident population of the municipality of Büsingen and that of Switzerland, each time on the basis of a reference year.

Art. 3 Imputation of administration costs

In order to take account of the administrative costs generated by the collection of VAT in the municipality of Büsingen as well as the calculation and payment of the amount to be credited, the share of the proceeds of VAT is reduced by 5 %.

Art. 4 Calculating the amount to be credited

The calculation of the amount returning to the municipality of Büsingen is carried out annually. It is set out in Annex 1 to this Agreement. The VAT product of the previous year constitutes the decisive basis for calculation.

Art. 5 Imputation of benefits provided by Swiss authorities

The benefits which the Swiss authorities (Confederation or Cantons) provide in favour of the municipality of Büsingen or its population are deducted from the proceeds of VAT. They are listed in Annex 2 to this Agreement each time for the current reference year.

2. The deduction under para. 1 is increased by 30 % for non-quantifiable benefits.

The Federal Administration of Contributions shall reimburse the cantons directly for the value of the benefits they provide in favour of the municipality of Büsingen in accordance with Annex 2.

Art. 6 Duration of calculations

The percentage determined on the basis of the reference year, in accordance with Annexes 1 and 2 to this Agreement, shall be valid for five years each time.

2. Each party may require, by diplomatic means, no later than one year before the expiry of the five-year term, a recalculation of the percentage for the next five years, on the basis of a new reference year.

3. The parties agree within the Joint Commission established pursuant to s. 41 of the Büsingen Treaty on data which, in Annexes 1 and 2, are used as the basis for the recalculation of the percentage.

Art. 7 Deadlines

1. The payment to the municipality of Büsingen on the part of the proceeds of VAT calculated in accordance with this Agreement shall be made for the first time in 1999.

2. The share due for a calendar year is always due in payment to the local office of Büsingen on 30 June of the current year.

3. Payments corresponding to the years preceding the entry into force of this Agreement become due at the same time as the first payment under para. 2.

Art. 8 Report

The municipality of Büsingen prepares a report each year by which it instructs the Joint Commission on Employment which has been made of the amount paid.

Art. Dispute Settlement

Disputes concerning the interpretation or application of this Agreement shall be resolved to the extent possible by the Joint Commission.

(2) If a dispute cannot be resolved in this manner, each Contracting State may require that it be submitted to a arbitral tribunal for decision.

(3) The arbitral tribunal shall be composed of cases in the case; each Contracting State shall designate a member, and these two persons shall agree on a representative of a third State as Chairman, which shall be appointed by the Governments of the two States Contractors. The members of both Contracting States shall be appointed within two months, and the President shall be appointed within three months after one of the Contracting States has communicated to the other that he wishes to submit the dispute to a arbitral tribunal.

4. If the time limits specified in para. 3 are not complied with, each of the Contracting States may, if nothing else has been agreed, ask the President of the International Court of Justice to make the necessary appointments. If the latter is of the nationality of one of the two Contracting States, or if it is prevented for any other reason, it is the responsibility of the Vice-President to make the appointments. If it is also of the nationality of one of the two Contracting States or if it is also prevented, it is for the member of the Court of rank directly inferior and whose nationality does not fall within the nationality of one of the two States Contracting Parties to make appointments.

(5) The arbitral tribunal shall take its decisions by a majority of the votes, on the basis of agreements concluded between the two Contracting States and in accordance with public international law. Its decisions are binding. Each Contracting State shall bear the costs incurred by the member designated by it, as well as those of its representation during the arbitral proceedings; the fees of the President and the other costs shall be borne equally by the two Contracting States. The arbitral tribunal may decide on another apportionment of costs. Moreover, it setpoints its own procedure.

Art. 10 Entry into force

This Agreement shall enter into force on the day on which the Swiss Federal Council notifies the Government of the Federal Republic of Germany that the preconditions for its entry into force are fulfilled. Is the day on which this notification is received.

Art. 11 Duration of validity and termination

This Agreement shall be concluded for a period of five years.

2. In so far as none of the two Contracting States denounces this agreement two years before the expiry of the above-mentioned period, it shall remain in force for an indefinite period, however, each Contracting State having the right to denounce it by means of Diplomatic service for the end of a calendar year with two years' notice.

3. The denunciation of the Treaty of Büsingen shall also entail the termination of this Agreement.

Done at Dörflingen, 15 December 2000, in two copies in German.

Annex 1

Annex 1 to the Agreement between the Swiss Federal Council and the Government of the Federal Republic of Germany on the Treaty of 23 November 1964 on the Inclusion of the Municipality of Büsingen am Hochrhein in the Swiss customs territory concerning the Surrender of a part of the proceeds of the VAT which the Swiss Confederation collects in its national territory as well as that of the municipality of Büsingen am Hochrhein concerning the calculation of the part per cent of the proceeds of the Swiss VAT In the municipality of Büsingen, in accordance with Art. 4 of the abovementioned Treaty for the reference year 1996:

%

Produced by Swiss VAT in 1996 (according to the Swiss Confederation account)

CHF 11 958 291 845

National income per capita in Switzerland in 1996 (according to the Federal Statistics Office)

CHF 43,034

100

National income per capita per capita of Büsingen/canton of Schaffhausen in 1996 (according to the Federal Statistics Office)

CHF 43,531

101.2

National Income Correction Coefficient

= 1.0

Average resident population in Switzerland (according to the Federal Statistics Office)

7 105 446

99.9792315

Average resident population of the municipality of Büsingen (according to the municipal administration of Büsingen)

1,476

0.0207685

Average Resident Population Total

7,106,922

100

Population rate of the municipality of Büsingen in relation to the total population

0.0207685

Deduction of collection and administration costs (5 %)

0.0010384

Net share of VAT revenue accruing to the municipality of Büsingen

F 2 359 378

0.0197301

Deduction as a result of benefits provided by Switzerland according to Annex 2

CHF 1 013 451

0.0084749

Percent Determinant For the calculation of the amount returning to the municipality of Büsingen for the current year

0.0112552


State 11. July 2006

Annex 2

Annex 2 to the Agreement between the Swiss Federal Council and the Government of the Federal Republic of Germany on the Treaty of 23 November 1964 on the Inclusion of the Municipality of Büsingen am Hochrhein in the Swiss customs territory concerning the Surrender of a part of the proceeds of VAT which the Swiss Confederation collects in its national territory as well as that of the municipality of Büsingen am Hochrhein concerning the list of services provided by the Swiss authorities (Confederation and Cantons) provide in favour of the municipality of Büsingen or its population, according to art. 5 of the abovementioned Treaty for the reference year 1996:

CHF

CHF

By Confederation

Contributions to cow-holders

25,847. -

Field Crop Premiums

39 770. -

Complementary Direct Payments

170,578. -

Direct Ecological Contributions

149,743. -

Federal postal coach allowance

110 611. -

Customs postal traffic

13,680. -

Release of Goods

9,860. -

Construction Accounts

12,670. -

Mineral Oil Tax Refund

32 620. -

Quantifiable Sub-Total

565 379. -

30 % increase for non-quantifiable benefits

169 613. -

Subtotal Confederation

734 992. -

By the canton of Schaffhausen

Education

152,520. -

Public transport

45 179. -

Unemployment benefits

16,500. -

Quantifiable Sub-Total

214 199. -

30 % increase for non-quantifiable benefits

64 260. -

Subtotal Township of Schaffhausen

278 459. -

Benefits provided by Swiss authorities to the municipality of Büsingen or its population

1 013 451. -


State 11. July 2006