diff --git a/verdrag/verdrag-inzake-wederzijdse-administratieve-bijstand-in-belastingzaken/BWBV0005131/README.md b/verdrag/verdrag-inzake-wederzijdse-administratieve-bijstand-in-belastingzaken/BWBV0005131/README.md index fa8f8122a40..b8becd8deb6 100644 --- a/verdrag/verdrag-inzake-wederzijdse-administratieve-bijstand-in-belastingzaken/BWBV0005131/README.md +++ b/verdrag/verdrag-inzake-wederzijdse-administratieve-bijstand-in-belastingzaken/BWBV0005131/README.md @@ -89,16 +89,9 @@ For each Party that has made a declaration for that purpose, the terms used abov ### Artikel 4 -**1.** +**1.** The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant for the administration or enforcement of their domestic laws concerning the taxes covered by this Convention. -The Parties shall exchange any information, in particular as provided in this Section, that is foreseeably relevant to: - -a) the assessment and collection of tax, and the recovery and enforcement of tax claims, and -b) the prosecution before an administrative authority or the initiation of prosecution before a judicial body. - -Information which is unlikely to be relevant to these purposes shall not be exchanged under this Convention. - -**2.** A Party may use information obtained under this Convention as evidence before a criminal court only if prior authorisation has been given by the Party which has supplied the information. However, any two or more Parties may mutually agree to waive the condition of prior authorisation. +**2.** Deleted. **3.** Any Party may, by a declaration addressed to one of the Depositaries, indicate that, according to its internal legislation, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7. @@ -218,17 +211,17 @@ b) to the extent possible, by a particular method requested by the applicant Sta A request for assistance shall indicate where appropriate: a) the authority or agency which initiated the request made by the competent authority; -b) the name, address and any other particulars assisting in the identification of the person in respect of whom the request is made; +b) the name, address, or any other particulars assisting in the identification of the person in respect of whom the request is made; c) in the case of a request for information, the form in which the applicant State wishes the information to be supplied in order to meet its needs; d) in the case of a request for assistance in recovery of measures of conservancy, the nature of the tax claim, the components of the tax claim and the assets from which the tax claim may be recovered; e) in the case of a request for service of documents, the nature and the subject of the document to be served; -f) whether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of Article 19. +f) whether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of Article 21.2.g. **2.** As soon as any other information relevant to the request for assistance comes to its knowledge, the applicant State shall forward it to the requested State. ### Artikel 19 -The requested State shall not be obliged to accede to a request if the applicant State has not pursued all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty. +Vervallen ### Artikel 20 @@ -247,17 +240,23 @@ The requested State shall not be obliged to accede to a request if the applicant Except in the case of Article 14, the provisions of this Convention shall not be construed so as to impose on the requested State the obligation: a) to carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State; -b) to carry out measures which it considers contrary to public policy (ordre public) or to its essential interests; +b) to carry out measures which would be contrary to public policy (*ordre public*); c) to supply information which is not obtainable under its own laws or its administrative practice or under the laws of the applicant State or its administrative practice; -d) to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information the disclosure of which would be contrary to public policy (ordre public) or to its essential interests; +d) to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information, the disclosure of which would be contrary to public policy (*ordre public*); e) to provide administrative assistance if and insofar as it considers the taxation in the applicant State to be contrary to generally accepted taxation principles or to the provisions of a convention for the avoidance of double taxation, or of any other convention which the requested State has concluded with the applicant State; -f) to provide assistance if the application of this Convention +f) to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances; +g) to provide administrative assistance if the applicant State has not pursued all reasonable measures available under its laws or administrative practice, except where recourse to such measures would give rise to disproportionate difficulty; +h) to provide assistance in recovery in those cases where the administrative burden for that state is clearly disproportionate to the benefit to be derived by the applicant State. + +**3.** If information is requested by the applicant State in accordance with this Convention, the requested State shall use its information gathering measures to obtain the requested information, even though the requested State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations contained in this Convention, but in no case shall such limitations, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because it has no domestic interest in such information. + +**4.** In no case shall the provisions of this Convention, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. ### Artikel 22 -**1.** Any information obtained by a Party under this Convention shall be treated as secret in the same manner as information obtained under the domestic laws of that Party, or under the conditions of secrecy applying in the supplying Party if such conditions are more restrictive. +**1.** Any information obtained by a Party under this Convention shall be treated as secret and protected in the same manner as information obtained under the domestic law of that Party and, to the extent needed to ensure the necessary level of protection of personal data, in accordance with the safeguards which may be specified by the supplying Party as required under its domestic law. -**2.** Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) involved in the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes of that Party. Only the persons or authorities mentioned above may use the information and then only for such purposes. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes, subject to prior authorisation by the competent authority of the supplying Party. However, any two or more Parties may mutually agree to waive the condition of prior authorisation. +**2.** Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) concerned with the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes of that Party, or the oversight of the above. Only the persons or authorities mentioned above may use the information and then only for such purposes. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes. **3.** If a Party made a reservation provided for in sub-paragraph a. of paragraph 1 of Article 30, any other Party obtaining information from that Party shall not use it for the purpose of a tax in a category subject to the reservation. Similarly, the Party making such a reservation shall not use information obtained under this Convention for the purpose of a tax in a category subject to the reservation. @@ -304,7 +303,7 @@ b) extraordinary costs incurred in providing assistance shall be borne by the ap **1.** The possibilities of assistance provided by this Convention do not limit, nor are they limited by, those contained in existing or future international agreements or other arrangements between the Parties concerned or other instruments which relate to co-operation in tax matters. -**2.** Notwithstanding the rules of the present Convention, those Parties which are members of the European Economic Community shall apply in their mutual relations the common rules in force in that Community. +**2.** Notwithstanding paragraph 1, those Parties which are member States of the European Union can apply, in their mutual relations, the possibilities of assistance provided for by the Convention in so far as they allow a wider co-operation than the possibilities offered by the applicable European Union rules. ### Artikel 28 @@ -314,6 +313,14 @@ b) extraordinary costs incurred in providing assistance shall be borne by the ap **3.** In respect of any member State of the Council of Europe or any Member country of OECD which subsequently expresses its consent to be bound by it, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of the deposit of the instrument of ratification, acceptance or approval. +**4.** Any member State of the Council of Europe or any member country of OECD which becomes a Party to the Convention after the entry into force of the Protocol amending this Convention, opened for signature on the 27^th day of May 2010 (the “2010 Protocol”), shall be a Party to the Convention as amended by that Protocol, unless they express a different intention in a written communication to one of the Depositaries. + +**5.** After the entry into force of the 2010 Protocol, any State which is not a member of the Council of Europe or of the OECD may request to be invited to sign and ratify this Convention as amended by the 2010 Protocol. Any request to this effect shall be addressed to one of the Depositaries, who shall transmit it to the Parties. The Depositary shall also inform the Committee of Ministers of the Council of Europe and the OECD Council. The decision to invite States which so request to become Party to this Convention shall be taken by consensus by the Parties to the Convention through the co-ordinating body. In respect of any State ratifying the Convention as amended by the 2010 Protocol in accordance with this paragraph, this Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of deposit of the instrument of ratification with one of the Depositaries. + +**6.** The provisions of this Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to taxable periods beginning on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party. Any two or more Parties may mutually agree that the Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to earlier taxable periods or charges to tax. + +**7.** Notwithstanding paragraph 6, for tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party, the provisions of this Convention, as amended by the 2010 Protocol, shall have effect from the date of entry into force in respect of a Party in relation to earlier taxable periods or charges to tax. + ### Artikel 29 **1.** Each State may, at the time of signature, or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories to which this Convention shall apply. @@ -332,7 +339,8 @@ a) not to provide any form of assistance in relation to the taxes of other Parti b) not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2; c) not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State or, where a reservation has previously been made under sub-paragraph (a) or (b) above, at the date of withdrawal of such a reservation in relation to taxes in the category in question; d) not to provide assistance in the service of documents for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2; -e) not to permit the service of documents through the post as provided for in paragraph 3 of Article 17. +e) not to permit the service of documents through the post as provided for in paragraph 3 of Article 17; +f) to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party. **2.** No other reservation may be made. @@ -354,7 +362,7 @@ e) not to permit the service of documents through the post as provided for in pa **1.** -The Depositary with whom an act, notification or communication has been accomplished, shall notify the member States of the Council of Europe and the Member countries of OECD of: +The Depositary with whom an act, notification or communication has been accomplished, shall notify the member States of the Council of Europe and the Member countries of OECD and any Party to this Convention of: a) any signature; b) the deposit of any instrument of ratification, acceptance or approval;