REPUBBLICA DI SAN MARINO
DECRETO CONSILIARE 28 gennaio 2010 n.19 Noi Capitani Reggenti la Serenissima Repubblica di San Marino Visto il combinato disposto dellarticolo 5, comma 3, della Legge Costituzionale n.185/2005 e dellarticolo 11, comma 2, della Legge Qualificata n. 186/2005; Vista la delibera del Consiglio Grande e Generale n.17 del 21 gennaio 2010; ValendoCi delle Nostre Facolt; Promulghiamo e mandiamo a pubblicare:
RATIFICA DEL PROTOCOLLO DI EMENDAMENTO ALLA CONVENZIONE TRA LA REPUBBLICA DI SAN MARINO E IL REGNO DEL BELGIO PER EVITARE LE DOPPIE IMPOSIZIONI E PREVENIRE LA FRODE FISCALE IN MATERIA DI IMPOSTE SUL REDDITO DEL 21 DICEMBRE 2005, FIRMATO A BRUXELLES IL 14 LUGLIO 2009
Articolo Unico Piena ed intera esecuzione data al Protocollo di emendamento alla Convenzione tra la Repubblica di San Marino e il Regno del Belgio per evitare le doppie imposizioni e prevenire la frode fiscale in materia di imposte sul reddito del 21dicembre 2005, firmato a Bruxelles il 14 luglio 2009 (Allegato A), a decorrere dallentrata in vigore del Protocollo, in conformit a quanto disposto dallarticolo II del Protocollo medesimo.
Dato dalla Nostra Residenza, add 28 gennaio 2010/1709 d.F.R.
I CAPITANI REGGENTI Francesco Mussoni Stefano Palmieri
IL SEGRETARIO DI STATO PER GLI AFFARI INTERNI Valeria Ciavatta
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