Vorlage

Vernehmlassung 2015/57: Genehmigung eines Protokolls zur Änderung des Zinsbesteuerungsabkommens zwischen der Schweiz und der EU · 102 Seiten

Fedlex · Vorlage · Seite 96Fedlex · Vorlage

ARTICLE 2

Entry into force and application

1. This Amending Protocol requires ratification or approval by the Contracting Parties in accordance with their own procedures. The Contracting Parties shall notify each other of the completion of these procedures. The Amending Protocol shall enter into force on the first day of January following the final notification.

2. In respect of information exchange upon request, the exchange of information provided for in this Amending Protocol shall be applicable to requests made on or after the date of its entry into force for information that relates to fiscal years beginning on or after the first day of January of the year of the entry into force of this Amending Protocol. Article 10 of the Agreement in the form prior to its amendment with this Amending Protocol shall continue to apply unless Article 5 of the Agreement as amended by this Amending Protocol applies.

3. The claims of individuals in accordance with Article 9 of the Agreement in the form prior to its amendment with this Amending Protocol shall remain unaffected after the entry into force of this Amending Protocol.

4. Switzerland shall establish a final account by the end of the period of applicability of the Agreement in the form prior to its amendment with this Amending Protocol, make a final payment to the Member States and report the information that it received from paying agents established in Switzerland, in accordance with Article 2 of the Agreement in the form prior to its amendment with this Amending Protocol with respect to the last year of applicability of the Agreement in the form prior to its amendment with this Amending Protocol, or to any preceding year, if applicable.

AMP/EU/CH/en 96