B. O. del E.—No. 14
“16 January 1964
L General provisions
STATE JEFATURE
INSTRUMENT to ratify the Convention between Sweden and Spain to prevent double taxation and to establish rules for mutual administrative assistance in the field of inheritance taxes.
FRANCH FRANCH BAHAMONDE HEAD OF THE SPANISH STATE,
GENERALITY OF THE NATIONAL ARRANGEMENTS
THE Plenipotentiary of Spain signed in Madrid on 25 April 1963, together with the Plenipotentiary of Sweden, an agreement in good and due form to prevent double taxation between Spain and Sweden and to lay down rules for mutual administrative assistance in the field of inheritance taxes, the certified text of which is inserted below:
His Excellency the Head of State and His Majesty the King of Sweden, wishing to avoid double taxation and to establish rules for mutual administrative assistance in the field of inheritance taxes, have decided to sign a convention and to this effect as Plenipotentiaries:
His Excellency the Head of State of Spain, to His Excellency Mr. Fernando María Castiella y Maíz, Minister for Foreign Affairs,
His Majesty the King of Sweden, His Excellency Mr. Herbert de Ribbing, His Ambassador Plenipotentiary and Extraordinary,
Those who, after having checked and found in order and in due form their Plenipotentiaries, have agreed on the following provisions:
Article 1
1, This Convention applies to the Tax on Heresy required by each of the Contracting States, their administrative subdivisions and their local authorities, whatever the system of collection.
2. Inheritance taxes are considered to be taxes imposed by reason of death in the form of taxes on the relict flow, on hereditary quotas or on donations of death,
3. The current taxes to which the Convention applies are in particular:
(a) As far as Spain is concerned: ‘Real Rights Tax’ as regards inheritance, excluding inter vivo donations, and ‘relict flow tax’.
(b) As regards Sweden: Inheritance Tax.
4. This Convention shall also apply 'to future taxes of the same or similar nature which are added to or replaced by the present ones, The competent authorities of the Contracting States shall communicate, at the end of each year, the modifications introduced in their tax legislation in the matter covered by this Convention.
5. The competent authorities of the Contracting States shall agree to clarify any doubts as to the extent to which this Convention is to be applied.
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This Convention shall apply to inheritances caused by persons who were, at the same time: from their death, resident in a Contracting State,
The term 'resident in a Contracting State' is defined in accordance with Article IV of the Convention between the two States on the prevention of double taxation and the establishment of administrative and mutual assistance, in respect of income and property.
Article 1II
For the purposes of this Convention, unless the context requires a different interpretation :
(a) The term 'Spain' refers to the Spanish State (Spain peninsular, Balearic Islands and Canary Islands, Plazas and Provincias: Spanish in Africa);
(b) The term ‘Sweden’ means the Kingdom of Sweden.
(c) The term ‘competent authority’ means:
(1) In Spain, to the Ministry of Finance, (2) In Sweden, to the Minister of Finance or authority to which he delegates
Article IV
1. Real estate is subject to inheritance taxes only in the State in which it is located,
The term ‘property’ is defined in accordance with Article VI(2) of the Convention between the two States for the avoidance of double taxation and the establishment of rules for mutual administrative assistance in the field of income and wealth taxes.
For the implementation of this Agreement, shares, ex cepto the shares, in companies of persons having legal personality (civil law companies, collective companies, companies in command) other than companies of persons of limited liability, are assimilated, in the measure in which the value of the shareholding corresponds to and taxed in the Contracting State in which the Company's property is situated,
2. Personal property forming part of the assets of a permanent establishment of a commercial, industrial or craft undertaking of all kinds is subject only to the Inheritance Tax in the State in which the undertaking has a permanent establishment,
The term 'permanent establishment' is defined in accordance with the provisions of Article V, paragraphs 1 to 3, 5 and 6, of the Convention between the two States in order to avoid double taxation and to establish rules for mutual administrative assistance in the field of income and property taxes.
For the purposes of applying this Convention, shares, ex-cep- tion of shares, in companies of persons having legal personality (civil law companies, collective companies, companies in command), other than companies of persons of limited liability, are treated in the measure in which the value of the shareholding corresponds to assets forming part of the assets of a permanent establishment of the company, to assets forming part of the assets of a permanent establishment of an undertaking belonging to the herence and are taxed to that extent in the Contracting State where the company has the permanent establishment.
3. Personal property placed in permanent facilities which serve to practise a liberal profession in Algung States is subject only to inheritance taxes in the State in which the facilities are located,
As regards movable property referred to in the preceding paragraph, the third paragraph of paragraph 2 of this Article shall apply by analogy.
4. Tangible movable property, excluding securities securities, but including furniture, clothing, rubber troweling and art objects and collections other than furniture referred to in paragraphs 2 and 3 above, is subject to inheritance tax in the State in which they are actually located on the date of death.
5, The shares of a company for shares registered in one of the two Contracting States shall be subject only to the shareholding in that State, unless the shares were effective at the date of death, in the State in which the originator was resident at the time of his death, in case the shares will be taxed only in the latter State.
Article V
Property of succession to which Article IV does not apply shall be subject only to inheritance taxes in the State in which the deceased was resident at the time of his death,
Article V1
1. Debts directly related to the assets of the inheritance referred to in Article IV or secured with such assets are preferentially charged against them,
If the same debt is secured by goods located in the two States at the same time, the imputation is made on the goods situated in each in proportion to the gross value of these goods.
2. The remaining debts not covered by the preceding paragraph are preferentially charged to the assets to which the provisions of article V apply.
3. If the charge provided for in the two preceding paragraphs left a balance uncovered in a Contracting State, that balance would be deducted from the other assets subject to the Inheritance Tax in the same State. If no more assets are taxed in this State or if the deduction still leaves a balance uncovered, the balance would be charged to the goods taxed in the other State.
4. Notwithstanding the provisions of paragraphs 1 to 3, it is understood that debts shall be deducted only from the value of assets subject to or secured by institutions of majorazgos, trusts or other similar property,
Article VII
1. Notwithstanding the provisions of articles IV and V of this Convention, each Contracting State retains the right, in accordance with its domestic law, to provide for all assets subject to taxation under it.
2. Where, according to the provisions of paragraph 1 above, an asset or property is subject to inheritance taxes in the two Contracting States, but in accordance with Articles IV and V of this Convention the right to be taxed to one of the two Contracting States is reserved, with the exception of the other, the latter State shall charge the total tax levied in the first State on account of the same property at its own expense:
This charge may in no case exceed the smallest of the following quantities:
(a) The actual amount of tax paid for such property in the Contracting State which has the exclusive right of taxation in accordance with Articles IV and V;
(b) The amount of tax to be paid for such property in the other Contracting State.
3. The provisions of paragraphs 1 and 2 shall not apply in the case of a person subject to one of the Contra States being resident in the other Contracting State for seven years prior to the date of death.
4. In any event, each State retains the right to calculate the tax on inheritance property reserved for its exclusion from taxation, at the rate that would be applicable if all assets subject to taxation were taken into account in accordance with its domestic law.
Article VIII
The provisions of this Convention do not affect the fis-cal privileges enjoyed by diplomatic and consular officials in accordance with the general principles of international law or the provisions of special agreements.
ARTICLE 1X
1. The natural persons subject to one of the two Contracting States may not be taxed in the other State for posts covered by this Convention other than those which fall under the same conditions on the physical persons subject to the latter State,
2. In particular, the subjects of one of the two states shall enjoy, in the territory of the other, in the same conditions as the subjects of the latter from the exemptions, deductions on the basis, deductions and rebates from the tax granted in response to the family situation.
Article X
1. The competent authorities of the Contracting States shall exchange the information necessary to implement the provisions of this Convention,
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B. Or, from E.—No. 14
The information exchanged shall be kept secret and may be communicated only to the persons or authorities to which the settlement relates, including the determination on the contentious track, and the collection of the taxes which are the subject of this Agreement.
2. The provisions of paragraph 1 may not, in any case, be interpreted as imposing on any of the Contracting States the obligation:
(a) To take administrative measures contrary to its own legislation or administrative practice or those of the other Contracting State;
(b) To provide information which cannot be obtained in accordance with its own legislation or normal administrative practice or those of the other Contracting State;
(c) To transmit information revealing co-mercial secrets; industrial, professional or commercial procedures;
Article XI
1. Any person who considers that the measures taken by one of the Contracting States or by the two States which are or would entail for him a charge not in conformity with this Convention may, irrespective of the remedies provided for by the national law of those States, submit his case to the competent authority of the Contracting State of which he is a subject or of which the perpetrator was resident at the time of his death,
2. The competent authority shall endeavour, if it considers the claim well founded, and if it alone cannot resolve it satisfactorily, to settle the matter by amicable agreement with the competent authority of the other Contracting State, in order to prevent it from being taxed in a manner not in conformity with this Convention.
3. The competent authorities of the Contracting States shall endeavour, by mutual agreement, to resolve difficulties and to clarify any doubts arising from the interpretation or application of this Convention. They may also agree to avoid double taxation in cases not covered by the Convention,
4. The competent authorities of the Contracting States may arrange to reach an agreement, as indicated in the preceding paragraphs, When it is considered that personal contacts may facilitate such an agreement, an exchange of views shall take place within a Commission composed of representatives of the competent authorities of the Contracting States.
ARTICLE XII 1. This Convention shall be ratified:
(a) By Barte de España, by His Excellency the Head of State of Spain, after hearing the Spanish Courts,
(b) On behalf of Sweden, by His Majesty the King of Sweden, with the agreement of the Riksdag.
The instruments of ratification will be exchanged in Stockholm as soon as possible.
2. The Convention shall enter into force on the thirtieth day following the exchange of instruments of ratification and shall apply to the inheritance of persons who die after its entry into force.
ARTICLE XIII
This Convention shall remain in force until it is notified by one of the Contracting States. The two Contracting States may denounce it at least six months before the end of the calendar year. In the event of a denunciation, it shall cease to be in force at the end of the calendar year in which the denunciation has been notified, and the inheritance of the deceased persons shall last apply before the end of that year.
IN WITNESS WHEREOF, the respective Plenipotentiaries have signed and sealed this Convention.
DONE in Madrid on 25 April 1963, in duplicate, in the Spanish and Swedish languages, both texts being equally authentic,
For the Government of Sweden, Herbert de Ribbing
For the Government of Spain. Fernando M.* Castiella
Having seen and examined the thirteen articles that make up that Convention, having heard the Commission of the Spanish Courts, in compliance with article 14 of its Organic Law, I have come to approve and ratify what is provided for, as I hereby approve and ratify it,
B. O. del E.—No. 14
promising to fulfil it, observe it and ensure that it is fulfilled and ub- serve in all its parts, to the end, for further validation and firmness, MANDO issue this instrument ratification signed by Me, duly sealed and restrained by the undersigned Minister for Foreign Affairs
Given in Madrid on October 31, 1963.
FRANCE FRANCE
The Minister for Foreign Affairs, FERNANDO MARIA CASTIELLA AND MAIZ
Ratifications were exchanged in Stockholm on 30 December 1963.
PRESIDENCE OF THE GOVERNMENT
ORDER of 11 January 1964 laying down rules for the claim of gratuities to personnel of the Temporary Military Group who serve as porters of the Civil Ministries,
Illustrated gentlemen:
In accordance with article 21 of the Act of 15 July 1952, as amended by the Act of 30 March 1954,
This Presidency of the Government/has agreed that during the fiscal year of 1964/1965, all members of the Military Temporary Group who serve Porte-Ros square in Central and Provincial Services of the Civil Ministries without having become part of the general scale, are required, from the credit provided in section 11, economic number 115 and functional 101 of the State Ge-Naral Budgets, to pay salaries to the staff of the Porteros Cuer- po of the Civil Ministries, to supplemental gratification in the amount of 30 per 100 of the salary corresponding to the category to which they are linked, in force in 1 January 1956.
By causing the temporary military grouping to be decommitted to the situation of withdrawals and to be incorporated into the general rank of the Corps, the said additional gratifi- cation will be attributed again to the credit of Section 11, Economic number 122 and Furitional 101, since from the moment of its re-launch it will begin to 'pay them 75 per 100 of the dream inhe-rent to the category they have reached, which will have to claim on the credit mentioned above from the same section, Economic number 115 and Functional 101,
I'm telling VV. II for their knowledge and related effects,
God save VV, II,
Madrid, 11 January 1964.
CARRERO Ilmos, Sres, Undersecretaries of the Civic Ministries,
Order of 11 January 1964 determining competence in the processing and resolution of teeth to authorize the extraction of aggregates from the riverbed,
Ladies and gentlemen,
The Law on Public Works of 13 April 1877, the Law on Waters of 13 June 1879, the current Regulation on Police "of Waters and its Causes of 1 November 1958 and the Order of 17 October 1939 attribute to the Ministry of Public Works the police in matters of water and the power to grant authorizations to extract gravel or sand from public channels.
On the other hand, the Act of 8 July 1957 confers a similar competence in favour of the Forestry Hydrological Service of the Ministry of Agriculture by regulating the con-servation of soils, correction of torrents, containment of allu-
This legal situation leads to the fact that, in the processing of authorization files for the extraction of arids from river basins, two ministerial departments act with decision-making powers. This, according to the criterion of the Council of State, is necessary to avoid, in compliance with the
16 January 1964
Article 39 of the Administrative Procedure Act, which prescribes for such cases the investigation of a single file with a single decision, and must “determine the Presidency of the Government in the cases of doubt the most qualified and specific managerial centre or ministry of competence, for the purposes of such investigation and resolution of the kind of cases in question.
For this reason, the Presidency of the Government, in use of the powers conferred on it by article 39 of the Administrative Procedure Act, has the right to:
First. Authorizations for the extraction of aggregates from riverbeds shall be considered as a more qualified and specific body of competence for the investigation and reso- lution of the dossiers motivated by such authorizations to the Ministry of Public Works, without prejudice to the competence which affects the territorial and functional areas within which it is established.
Accordingly, the individual must apply for authorizations from the competent bodies of the Ministry of Public Works, in which the appropriate file will be investigated and decided.
Second. Where applications for authorization relate to channels whose banks are estimated in accordance with the Act of 18 October 1941 or are located on cali-fied land of mountains classified as public, the Ministry of Public Works shall request a report from the Ministry of Agriculture, without the latter being able to grant the authorization requested if the report evacuated by the latter is unfavourable, it may, if favourable, grant or refuse it,
In any event, in accordance with article 39 of the Administrative Procedure Act, the report of the Ministry of Agriculture shall be deemed to be favourable if, after one month after the request for such a report, the request of the Ministry of Agriculture was repeated, a further fifteen days passed without a reply from the Ministry of Agriculture,
Third. In cases where, in accordance with the preceding paragraph, the report of the Ministry of Agriculture is mandatory, the granting by the Ministry of Public Works of authorization without carrying out that procedure shall give rise to the responsibility and disciplinary sanctions to be imposed on the officials or authorities who have given rise to compliance with the said report procedure.
I say it to VV, EE, for your knowledge and effects, God save VV. USA, many years, Madrid, January 11, 1964.
H.E. CARRERO Srs. Ministers of Public Works and Agriculture.
Order of 11 January 1964 on clarification of the Act of 19 December 1951 in respect of the passive rights of military personnel removed because of physical impossibility, d
Gentlemen:
Having arisen doubts as to the scope of article 6.> of the Act of 19 December 1951, in relation to the Decree-Law of 12 January before, in the part where those provisions affect the passive rights of military personnel who are notoriously incapacitated for service,
This Presidency of the Government, on the basis of a file prepared by the Ministry of Finance, in accordance with that of the Army and in use of the power conferred on it by Article 9. of the Regulation of 21 November 1927, has been used to order:
Article 6.2 of the Act of 19 December 1951 repeals in all its provisions the Decree-Law of 12 January of the same year, and consequently article 4, paragraph 1, of the Act of 13 December 1943, concerning the passive rights of military personnel who are incapacitated for sorvicium without fault or negligence on their part, if they are not entitled to join the Benemeritus Corps of Mu-tilados,
I'm telling VV. EE. for its knowledge and effects, God save VV, EE, Madrid, January 11, 1964. CARRERO
His Excellency Messrs. Minister of Finance and Minister of the Army.