Communications and transit > Convention sur le régime fiscal des véhicules automobiles étrangers (avec Protocole annexe)

PROTOCOLE ANNEXE.
PROTOCOL-ANNEX.
I. Ad Article 2.
II est entendu que la Suisse, tout en laissant
aux autres Hautes Parties contractantes la
faculte d’appliquer vis-a-vis d’elle le systeme
de la presente Convention, pourra continuer a
appliquer le systeme actuellement en vigueur
sur son territoire d’une exemption pour quatre-
vingt-dix jours consecutifs renouvelable a
chaque entree. Au cas oil cette periode d’exo-
neration serait depassee, I’impdt y afferent
pourra etre preleve conformement a la legislation
suisse.
Si la Suisse etait amenee a introduire le
systeme de la presente Convention, il serait
bien entendu qu’elle serait tenue de prelever
I’impot suivant les dispositions de cette Conven¬
tion.
II. Ad Article 3.
Les Hautes Parties contractantes se reservent
le droit de prescrire Taccomplissement des for-
malites prevues au dernier alinea de Tarticle 3
dans un bureau frontiere autre que le bureau
de douane.
I. Ad Article 2.
It is understood that Switzerland may,
while recognising the right of the other High
Contracting Parties to apply the regime of the
present Convention as between themselves and
Switzerland, continue the system at present in
force on Swiss territory of periods of 90 days’
exemption renewable at each separate entry.
In the event of this period of exemption being
exceeded, the tax in respect of it may be levied
in conformity with Swiss law.
Should Switzerland decide to apply the
system of the present Convention, it is under¬
stood that she will be under an obligation to
levy the tax in accordance with its provisions.
II. Ad Article 3.
The High Contracting Parties reserve the
right to require that the formalities provided
for in the last paragraph of Article 3 shall be
carried out at some frontier office other than a
Customs office.