COUNCIL REGULATION (EU) No 389/2012

 

of 2 May 2012

 

on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004

 

 

 

Amended by:

 

Council Regulation (EU) No 517/2013 of 13 May 2013


COUNCIL REGULATION (EU) No 389/2012

 

of 2 May 2012

 

on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004

 

 

 

THE COUNCIL OF THE EUROPEAN UNION,

 

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,

 

Having regard to the proposal from the European Commission,

 

After transmission of the draft legislative act to the national Parliaments,

 

Having regard to the opinion of the European Parliament[1],

 

Having regard to the opinion of the European Economic and Social Committee[2],

 

Acting in accordance with a special legislative procedure,

 

Whereas:

 

(1)     Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties[3] provides for a common system whereby, in order to ensure the correct application of legislation on excise duties and to combat the evasion of excise duties and the ensuing distortions in the internal market, Member States assist each other and cooperate with the Commission. A number of changes need to be made to that Regulation in view of experience gathered and in view of recent developments. Given the number of changes thus necessary, the Regulation should be replaced for reasons of clarity.

 

 

 

(2)     The completion of the internal market continues to require a system of administrative cooperation in the field of excise duties encompassing all aspects of legislation concerning the application of excise duties to the goods referred to in Article 1 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty[4].

 

 

 

(3)     In the interests of effectiveness and speed and on grounds of cost, it is essential that the role of electronic means in the exchange of information be enhanced. In view of the repetitive nature of certain requests and the linguistic diversity within the Union, it is important to ensure that standard formats be more widely used in the exchange of information, so that information requests can be more rapidly processed. These requirements can best be met through the more systematic use of the computerised system established under Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products[5]. That system now offers broader possibilities than at the time Regulation (EC) No 2073/2004 entered into force, and it will continue to be developed. Member States should thus be required to make use of it whenever possible.

 

 

 

(4)     Exchange of information in excise matters is necessary to a very wide extent in order to establish a true picture of the excise affairs of certain persons but, at the same time, Member States are not at liberty to engage in ‘fishing expeditions’ or to request information that is unlikely to be relevant to the excise affairs of a given person or ascertainable group or category of persons.

 

 

 

(5)     For the purposes of a proper coordination of information flows, it is necessary to maintain the provisions of Regulation (EC) No 2073/2004 as regards a single point of contact in each Member State. Since more direct contacts between the authorities and officials of the Member States might be necessary for reasons of efficiency, the provisions on delegation and the designation of competent officials should also be maintained.

 

 

 

(6)     In order for the necessary information to be available in a timely manner, the provisions of Regulation (EC) No 2073/2004 requiring the requested authority to act as quickly as possible and at the latest within a given time limit should be maintained. However, the time limit for the provision of information already available to the requested Member State should be shorter than the standard time limit.

 

 

 

(7)     For the effective monitoring of excise procedures in cross-border movement, it is necessary to continue to provide for the possibility of simultaneous controls by Member States and for the presence of officials of one Member State in the territory of another Member State, within the framework of administrative cooperation.

 

 

 

(8)     Difficulties linked to the notification of administrative decisions and measures across borders should continue to be addressed by maintaining the provisions of Regulation (EC) No 2073/2004 in the matter.

 

 

 

(9)     In order to fight fraud effectively, the provisions on the exchange of information without prior request should be maintained. To facilitate such exchange, the categories of information to be exchanged on a mandatory basis should be specified.

 

 

 

(10)   Member States should continue to be able to exchange, on an optional basis, information necessary for the correct application of the legislation on excise duties, where that information falls outside the categories of information to be automatically exchanged.

 

 

 

(11)   Feedback is an appropriate means to ensure continual improvement of the quality of the information exchanged. A framework for the provision of feedback should therefore be put in place.

 

 

 

(12)   The electronic storage by Member States of certain specified data regarding the authorisation of economic operators and tax warehouses is indispensable for the proper functioning of the excise duties system and the fight against fraud. It allows for rapid exchange of those data between Member States and automated access to information. This can be achieved by making use of the information already contained in the national computerised systems for excise, through the development of risk analysis which enhances the information held nationally on excise economic operators and their movements of excise goods within the Union, and through the inclusion of a range of information regarding taxable persons and their transactions. Since the procedures for establishing or recovering excise duties, and the periods of limitation and other time limits, differ in the various Member States, it is necessary, in order to ensure effective mutual assistance for the application of the legislation on excise duties in cross-border situations, to provide for a minimum period during which each Member State should store that information.

 

 

 

(13)   In order for the information stored in the electronic databases to be reliable, provision should be made for them to be updated regularly.

 

 

 

(14)   Economic operators should be able to speedily operate the verifications necessary for movements of excise goods. They should be provided with the possibility to have the validity of excise numbers confirmed electronically through a central register operated by the Commission and fed by the information contained in national databases.

 

 

 

(15)   National rules on banking secrecy could hamper the efficiency of the mechanisms provided for in this Regulation. Member States should therefore not be entitled to refuse the provision of information solely on the basis of such rules.

 

 

 

(16)   This Regulation should not affect other measures adopted at the level of the Union, which contribute to combating excise irregularities and fraud, but should rather complement them.

 

 

 

(17)   For reasons of clarity, it is useful to confirm in this Regulation that where information or documents are obtained with the authorisation or on the request of a judicial authority, the communication of the information or documents to the competent authority of another Member State is subject to authorisation by the judicial authority if such authorisation is required under the law of the communicating Member State.

 

 

 

(18)   Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data[6] governs the processing of personal data carried out by Member States within the framework of this Regulation. Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data[7] governs the processing of personal data carried out by the Commission pursuant to this Regulation.

 

 

 

(19)   The exchange of information with third countries has proven beneficial for the correct application of legislation on excise duties and should therefore be maintained. Directive 95/46/EC sets out specific conditions for the communication of information to third countries, with which Member States must comply.

 

 

 

(20)   For the purposes of the effective application of this Regulation, it might be necessary to limit the scope of certain rights and obligations laid down by Directive 95/46/EC, specifically the rights defined in Article 10, Article 11(1) and Articles 12 and 21 thereof, in order to safeguard important economic and financial interests of the Member States, bearing in mind the potential loss of revenue for Member States and the crucial importance of information covered by this Regulation for the effectiveness of the fight against fraud. Given the need to preserve evidence in cases of suspected fiscal irregularities or fraud, and to prevent interference with the correct assessment of compliance with legislation on excise duties, it might be necessary to restrict the obligations of the data controller and the rights of the data subject relating to the provision of information, access to data and publicising of processing operations, in the course of the exchange of personal data under this Regulation. Member States should be obliged to apply such limitations, to the extent they are necessary and proportionate.

 

 

 

(21)   In order to ensure uniform conditions for the implementation of certain Articles of this Regulation, and to describe the main categories of data that can be exchanged by Member States under this Regulation, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers[8].

 

 

 

(22)   The examination procedure should be used for the adoption of those implementing acts given that those acts are measures of general scope within the meaning of Article 2(2)(a) of Regulation (EU) No 182/2011.

 

 

 

(23)   It is necessary to monitor and evaluate the functioning of this Regulation. Provision should thus be made for the collection of statistics and other information by Member States and for the preparation of regular reports by the Commission.

 

 

 

(24)   Since the objective of this Regulation, namely the simplification and the strengthening of administrative cooperation between Member States, which requires a harmonised approach, cannot be sufficiently achieved by the Member States alone, and can, by reason of the uniformity and effectiveness required, be better achieved at the level of the Union, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve that objective.

 

 

 

(25)   This Regulation respects the fundamental rights and observes the principles which are recognised by the Charter of Fundamental Rights of the European Union, in particular the right to the protection of personal data (Article 8). In view of the limits set by the present Regulation, the processing of such data carried out within the framework of this Regulation does not go beyond what is necessary and proportionate for the purposes of protecting the legitimate fiscal interests of the Member States.

 

 

 

(26)   Regulation (EC) No 2073/2004 should be repealed.

 

 

 

(27)   The European Data Protection Supervisor was consulted and adopted an opinion[9],

 

HAS ADOPTED THIS REGULATION:

 

 

 

CHAPTER I - GENERAL PROVISIONS

 

Article 1

 

Subject matter and scope

 

1.      This Regulation lays down the conditions under which the competent authorities in the Member States for the application of the legislation on excise duties are to cooperate with each other, and with the Commission, in order to ensure compliance with that legislation. To that end, it lays down rules and procedures to enable the competent authorities of the Member States to cooperate and to exchange, by electronic means or otherwise, information that is necessary to ensure the correct application of legislation on excise duties.

 

2.      This Regulation shall not affect the application in the Member States of the rules on mutual assistance in criminal matters.

 

3.      It shall not affect the fulfilment of any wider obligation in relation to mutual assistance ensuing from other legal instruments, including bilateral or multilateral agreements.

 

Article 2

 

Definitions

 

For the purposes of this Regulation:

 

(1)     ‘competent authority’ means the authority designated in accordance with Article 3(1);

 

(2)     ‘requesting authority’ means the central excise liaison office or any liaison department or competent official of a Member State who makes a request for assistance on behalf of the competent authority;

 

(3)     ‘requested authority’ means the central excise liaison office or any liaison department or competent official of a Member State who receives a request for assistance on behalf of the competent authority;

 

(4)     ‘excise office’ means any office at which formalities laid down by excise rules may be completed;

 

(5)     ‘event driven automatic exchange’ means the systematic communication, without prior request, of information with a predefined structure concerning an event of interest as and when that information becomes available, other than the exchange of information provided for in Article 21 of Directive 2008/118/EC;

 

(6)     ‘regular automatic exchange’ means the systematic communication, without prior request, of information with a predefined structure at pre-established regular intervals;

 

(7)     ‘spontaneous exchange’ means the communication of information without prior request to another Member State, not covered by points (5) or (6) or by Article 21 of Directive 2008/118/EC;

 

(8)     ‘computerised system’ means the computerised system for the movement and surveillance of excise goods established by Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products[10];

 

(9)     ‘person’ means a natural person, a legal person, any association of persons which is not a legal person but which is recognised under the law of the Union or national law as having the capacity to perform legal acts and any other legal arrangement of whatever nature and form, regardless of whether it has legal personality;

 

(10)   ‘economic operator’ means a person who, in the course of his business, is involved in activities covered by legislation on excise duties, whether authorised to do so or not;

 

(11)   ‘by electronic means’ means using electronic equipment of any kind capable of processing, including transmission and compression, and storage of data, and includes the computerised system defined in point (8);

 

(12)   ‘excise number’ means the identification number assigned by Member States for excise purposes to records of the economic operators and premises referred to in points (a) and (b) of Article 19(1);

 

(13)   ‘a movement of excise goods within the Union’ means the movement between two or more Member States of excise goods under suspension of excise duty within the meaning of Chapter IV of Directive 2008/118/EC or of excise goods after release for consumption within the meaning of Chapter V, Section 2, of Directive 2008/118/EC;

 

(14)   ‘administrative enquiry’ means any control, check or other action taken by the authorities competent for the application of the legislation on excise duties in the performance of their duties with a view to ensuring the correct application of that legislation;

 

(15)   ‘CCN/CSI network’ means the common platform based on the common communication network (CCN) and common system interface (CSI), developed by the Union to ensure all transmissions by electronic means between the competent authorities in the area of customs and taxation;

 

(16)   ‘excise duties’ mean the duties referred to in Article 1(1) of Directive 2008/118/EC;

 

(17)   ‘mutual administrative assistance document’ means a document established within the computerised system and used for the exchange of information under Article 8, 15 or 16 and used for follow-up under Article 8 or 16;

 

(18)   ‘fall-back mutual administrative assistance document’ means a document in a paper form used for the exchange of information under Article 8 or 15, in the event that the computerised system is not available;

 

(19)   ‘simultaneous control’ means coordinated checks in regard to legislation on excise duties on the situation of an economic operator or related persons, organised by two or more participating Member States with common or complementary interests.

 

Article 3

 

Competent authorities

 

1.      Each Member State shall designate the competent authority in whose name this Regulation is to be applied. It shall inform the Commission about that designation and about any subsequent change thereof without delay.

 

Croatia shall inform the Commission by 1 July 2013 of its competent authority.

 

2.      The Commission shall make available a list of the competent authorities and publish this information in the Official Journal of the European Union.

 

Article 4

 

Central excise liaison offices and liaison departments

 

1.      The competent authority of each Member State shall designate a central excise liaison office to which principal responsibility shall be delegated for contacts with other Member States in the field of administrative cooperation with respect to legislation on excise duties. It shall inform the Commission and the competent authorities of the other Member States thereof.

 

The central excise liaison office may also be designated as responsible for contacts with the Commission for the purposes of this Regulation.

 

2.      The competent authority of each Member State may designate liaison departments, other than the central excise liaison office, with the competence assigned according to its national legislation or policy to exchange directly information under this Regulation.

 

The central excise liaison office shall ensure that the list of these departments is kept up to date and made available to the central excise liaison offices of the other Member States concerned.

 

Article 5

 

Competent officials

 

1.      The competent authority of each Member State may designate, under the conditions laid down by the Member State, competent officials who may exchange information directly under this Regulation.

 

The competent authority may limit the scope of such designation.

 

The central excise liaison office shall be responsible for keeping the list of competent officials up to date and making it available to the central excise liaison offices of the other Member States concerned.

 

2.      The officials exchanging information under Articles 12 and 13 shall be deemed to be competent officials for the purpose of those Articles, in accordance with the conditions laid down by the competent authorities.

 

Article 6

 

Obligations of the central excise liaison office, liaison departments and competent officials

 

1.      The central excise liaison office shall have principal responsibility for exchanges of information on movements of excise goods between Member States and in particular, it shall have principal responsibility for ensuring:

 

(a)     the exchange of information under Article 8;

 

(b)     the forwarding of notifications of administrative decisions and measures requested by Member States under Article 14;

 

(c)     mandatory exchanges of information under Article 15;

 

(d)    optional spontaneous exchanges of information under Article 16;

 

(e)     provision of feedback on the follow-up actions under Article 8(5) and Article 16(2);

 

(f)     the exchange of information stored in the electronic database provided for in Article 19;

 

(g)     the provision of statistical and other information under Article 34.

 

2.      Where liaison departments or competent officials send or receive requests for assistance, or responses to such requests for assistance, they shall inform the central excise liaison office of their Member State under the conditions laid down by the latter.

 

3.      Where a liaison department or a competent official receives a request for assistance requiring action outside its territorial or operational area, it shall immediately forward it to the central excise liaison office of its Member State and to the competent official of the liaison department in charge and inform the requesting authority thereof. In such a case, the periods laid down in Article 11 shall begin on the day following that on which the request for assistance was forwarded to the central excise liaison office and to the competent official of the liaison department in charge, but no later than one week following the reception of the request as referred to in the first sentence of this paragraph.

 

Article 7

 

Information or documents obtained with the authorisation or at the request of the judicial authority

 

1.      The communication to the competent authority of another Member State of information or documents obtained by a competent authority with the authorisation or on request of a judicial authority shall be subject to the prior authorisation of the judicial authority if such authorisation is requested under national law.

 

2.      Where, in the case of a request for information, the judicial authority refuses such authorisation to the requested authority, the latter shall inform the requesting authority thereof in accordance with Article 25(5).

 

CHAPTER II - COOPERATION ON REQUEST

 

Article 8

 

General duties of the requested authority

 

1.      At the request of the requesting authority, the requested authority shall communicate the information necessary to ensure the correct application of legislation on excise duties, including any information relating to a specific case or specific cases, in particular concerning movements of excise goods within the Union.

 

2.      For the purposes of communicating the information referred to in paragraph 1, the requested authority shall arrange for the conduct of any administrative enquiries necessary to obtain such information.

 

3.      The request referred to in paragraph 1 may include a reasoned request for a specific administrative enquiry. If the requested authority decides that no administrative enquiry is necessary, it shall immediately inform the requesting authority of the reasons for its decision.

 

4.      In order to obtain the information requested or to conduct the administrative enquiry requested, the requested authority or any administrative authority to which it has recourse shall proceed as though acting on its own account or at the request of another authority in its own Member State.

 

5.      The requested authority may request the requesting authority to provide feedback on the follow-up action taken by the requesting Member State on the basis of the provided information. Where such a request is made, the requesting authority shall, without prejudice to the rules on secrecy and data protection applicable in its Member State, send such feedback as soon as possible, provided that doing so does not impose a disproportionate burden on it.

 

Article 9

 

Form of the request and the reply

 

1.      Requests for information and for administrative enquiries pursuant to Article 8 and replies to such requests shall be exchanged using a mutual administrative assistance document, subject to paragraph 4 of this Article.

 

Where the computerised system is unavailable, a fall-back mutual administrative assistance document shall be used instead of the mutual administrative assistance document.

 

2.      The Commission shall adopt implementing acts to determine:

 

(a)     the structure and content of the mutual administrative assistance documents;

 

(b)     the rules and procedures relating to the exchanges of mutual administrative assistance documents;

 

(c)     the model, form and content of the fall-back mutual administrative assistance document;

 

(d)    the rules and procedures relating to the use of the fall-back mutual administrative assistance document.

 

The Commission may also adopt implementing acts to determine the structure and content of the feedback referred to in Article 8(5).

 

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 35(2).

 

3.      Each Member State shall determine the situations in which the computerised system may be considered unavailable.

 

4.      Where the use of the mutual administrative assistance document is impractical, the exchange of messages may, exceptionally, be carried out in whole or in part by other means. In such cases the message shall be accompanied by an explanation of why the use of the mutual administrative assistance document was impractical.

 

Article 10

 

Provision of documents

 

1.      Documents, of whatever content, to be provided under Article 8 shall be attached to the mutual administrative assistance document referred to in Article 9(1).

 

However, in the event that this is impossible or impractical, the documents shall be provided by electronic means or otherwise.

 

2.      The requested authority shall be obliged to provide original documents only where such documents are necessary for the purpose pursued by the requesting authority and where providing them is not contrary to the provisions applicable in the Member State of the requested authority.

 

Article 11

 

Time limits

 

1.      The requested authority shall provide the information referred to in Article 8 as quickly as possible, and no later than three months following the date of receipt of the request.

 

However, where the requested authority is already in possession of that information, the time limit shall be one month.

 

2.      In certain special categories of cases, time limits different from those provided for in paragraph 1 may be agreed between the requested and the requesting authorities.

 

3.      Where the requested authority is unable to respond to the request within the time limit provided for in paragraph 1, it shall, within one month, inform the requesting authority using a mutual administrative assistance document of the reasons for its failure to do so and indicate when it expects to be able to respond.

 

Article 12

 

Participation of officials from other Member States in administrative enquiries

 

1.      By agreement between the requesting authority and the requested authority and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authority may be present in the offices of the administrative authorities of the requested Member State, or any other place where those authorities carry out their duties, with a view to exchanging the information necessary to ensure the correct application of legislation on excise duties.

 

Where the requested information is contained in documentation to which the officials of the requested authority have access, the officials of the requesting authority shall be given copies thereof.

 

2.      By agreement between the requesting authority and the requested authority and in accordance with the arrangements laid down by the latter, officials designated by the requesting authority may be present during the administrative enquiries carried out in the territory of the requested Member State with a view to exchanging the information necessary to ensure the correct application of legislation on excise duties.

 

Where such agreement is reached, the officials of the requesting authority may have access to the same premises and documents as the officials of the requested authority, through the intermediary of those officials and for the sole purpose of carrying out the administrative enquiry. Officials of the requesting authority shall conduct enquiries or ask questions only with the agreement and under the supervision of officials of the requested authority. They shall not exercise the powers of inspection conferred on officials of the requested authority.

 

3.      The officials of the requesting authority present in another Member State in accordance with paragraphs 1 and 2 shall at all times be able to produce a written authority indicating their identity and their official capacity.

 

Article 13

 

Simultaneous controls

 

1.      With a view to exchanging the information necessary to ensure the correct application of legislation on excise duties, two or more Member States may agree, on the basis of a risk analysis, to conduct simultaneous controls, in their own territory, of the excise duty situation of one or more economic operators or other persons, that are of common or complementary interest, whenever they consider that such controls would be more effective than controls carried out by one Member State only.

 

2.      In order to initiate a simultaneous control in accordance with paragraph 1, the competent authority of a Member State shall submit a proposal to the competent authorities of the other Member States concerned.

 

The proposal shall:

 

(a)     specify the case or cases proposed for simultaneous controls;

 

(b)     individually identify each person with regard to whom such control is intended to be carried out;

 

(c)     give reasons justifying the necessity of a common control;

 

(d)    specify the period of time during which such controls are intended to be carried out.

 

3.      The competent authorities which receive a proposal referred to in paragraph 2 shall confirm their agreement to participate in the simultaneous control or shall communicate their reasoned refusal to the proposing competent authority as soon as possible but no later than one month after receipt of the proposal.

 

4.      Each competent authority which participates in a simultaneous control shall appoint a representative responsible for supervising and coordinating the simultaneous control operation.

 

5.      After having carried out a simultaneous control, the competent authorities shall inform the central excise liaison offices of the other Member States without delay of any methods or practices discovered during the simultaneous control that were used or suspected of having been used to contravene legislation on excise duties, where such information may be of particular interest to other Member States.

 

Article 14

 

Request for notification of administrative decisions and measures

 

1.      At the request of the requesting authority, the requested authority shall, in accordance with the rules governing similar notifications applicable in its Member State, notify the addressee of all decisions and measures taken by the administrative authorities of the requesting Member State concerning the application of legislation on excise duties.

 

2.      The requests for notification referred to in paragraph 1 shall mention the subject of the decision or measure to be notified and shall indicate the name, address and any other relevant information for identifying the addressee.

 

3.      The requested authority shall, without delay, inform the requesting authority of its action on the request for notification referred to in paragraph 1 and notify it of the date of transmission of the decision or measure to the addressee.

 

4.      Where the requested authority is unable to act on the request for notification referred to in paragraph 1, it shall inform the requesting authority thereof in writing within one month of receipt of the request.

 

The requested authority shall not refuse to act on such request on account of the content of the decision or measure to be notified.

 

5.      The requesting authority shall make a request for notification pursuant to this Article only when it is unable to notify the addressee in accordance with the rules governing the notification of the instruments concerned in the requesting Member State, or where such notification would give rise to disproportionate difficulties.

 

6.      This Article shall not apply to the documents referred to in Article 8 of Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures[11].

 

 

 

CHAPTER III - EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST

 

Article 15

 

Mandatory exchange of information

 

1.      The competent authority of each Member State shall forward to the competent authorities of all other Member States concerned, without prior request and by means of regular or event-driven automatic exchange, the information necessary to ensure the correct application of legislation on excise duties, in the following cases:

 

(a)     where an irregularity or an infringement of legislation on excise duties has occurred, or is suspected to have occurred, in another Member State;

 

(b)     where an irregularity or an infringement of legislation on excise duties which has occurred, or is suspected to have occurred, in the territory of one Member State may have repercussions in another Member State;

 

(c)     where there is a risk of fraud or a loss of excise duty in another Member State;

 

(d)    where the total destruction or irretrievable loss of excise goods under a duty suspension arrangement has occurred;

 

(e)     where an exceptional event has occurred during a movement of excise goods within the Union, which is not provided for in Directive 2008/118/EC, and which may affect the calculation of liability to excise duty of an economic operator.

 

2.      An authority which has forwarded information to another authority under paragraph 1 may request that other authority to provide feedback on the follow-up action taken by it on the basis of the information provided. If such a request is made, the other authority shall, without prejudice to rules on secrecy and data protection applicable in its Member State, send such feedback as soon as possible, unless that would impose a disproportionate administrative burden on it.

 

3.      Where the information referred to in paragraph 1 relates to a movement of excise goods within the Union, the information shall be forwarded using a mutual administrative assistance document, subject to paragraph 4.

 

However, where the use of that document is impractical, the exchange of information may, exceptionally, be carried out in whole or in part by other means. In such cases, the message shall be accompanied by an explanation of why the use of the mutual administrative assistance document was impractical.

 

4.      Where the computerised system is unavailable, the fall-back mutual administrative document shall be used instead of the document referred to in paragraph 3.

 

5.      The Commission shall adopt implementing acts to determine:

 

(a)     the exact categories of information that shall be exchanged under paragraph 1, which shall, in respect of natural persons, include data such as their name, surname, street name, street number, postcode, city, member state, tax or other identifier number, product code or description and other connected personal data, when available;

 

(b)     the frequency of regular exchange and the time limits for event-driven exchange under paragraph 1 for each category of information;

 

(c)     the structure and content of the mutual administrative assistance documents;

 

(d)    the form and content of the fall-back mutual administrative assistance document;

 

(e)     the rules and procedures relating to the exchanges of the documents referred to in points (c) and (d).

 

The Commission may also adopt implementing acts to determine the situations where the competent authorities may consider the computerised system unavailable for the purposes of paragraph 4 of this Article.

 

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 35(2).

 

Article 16

 

Optional exchange of information

 

1.      The competent authorities of the Member States may forward to each other, without prior request, by means of spontaneous exchange, any information necessary to ensure the correct application of legislation on excise duties of which they are aware and which exchange is not covered by Article 15.

 

To that end, they may use the computerised system where the system is capable of processing such information.

 

2.      An authority which has forwarded information to another authority under paragraph 1 may request that other authority to provide feedback on the follow-up action taken by it on the basis of the information provided. If such a request is made, the other authority shall, without prejudice to the rules on secrecy and data protection applicable in its Member State, send such feedback as soon as possible, unless doing so would impose a disproportionate administrative burden on it.

 

3.      The Commission shall adopt implementing acts to determine:

 

(a)     the structure and content of the mutual administrative assistance documents to cover the most common types of information referred to in paragraph 1;

 

(b)     the rules and procedures relating to the exchanges of the mutual administrative document.

 

The Commission may also adopt implementing acts to determine the structure and content of the feedback referred to in paragraph 2.

 

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 35(2).

 

Article 17

 

Obligation of Member States to facilitate exchanges of information without prior request

 

Member States shall take the necessary administrative and organisational measures to facilitate the exchanges provided for in this Chapter.


Article 18

 

Limitation of obligations

 

Member States shall neither be obliged to impose, for the purposes of implementing this Chapter, any new obligations on persons in respect of the collection of information, nor to bear any disproportionate administrative burden.

 

 

 

CHAPTER IV - STORAGE AND EXCHANGE OF ELECTRONIC INFORMATION ON ECONOMIC OPERATORS

 

Article 19

 

Storage and exchange of information on authorisations of economic operators and tax warehouses

 

1.      Each Member State shall maintain an electronic database containing the following registers:

 

(a)     a register of economic operators belonging to one of the following categories:

 

(i)      authorised warehousekeepers within the meaning of point (1) of Article 4 of Directive 2008/118/EC;

 

(ii)     registered consignees within the meaning of point (9) of Article 4 of Directive 2008/118/EC;

 

(iii)    registered consignors within the meaning of point (10) of Article 4 of Directive 2008/118/EC;

 

(b)     a register of premises authorised as tax warehouses within the meaning of point (11) of Article 4 of Directive 2008/118/EC.

 

2.      The registers referred to in paragraph 1 shall contain the following information:

 

(a)     the unique excise number issued by the competent authority in respect of an economic operator or premises;

 

(b)     the name and address of the economic operator or premises;

 

(c)     the excise product category (CAT) and/or the excise product code (EPC) of the products covered by the authorisation referred to in Annex II, code list 11 of Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty[12];

 

(d)    the identification of the central excise liaison office or the excise office from which further information may be obtained;

 

(e)     the date as of which the authorisation is valid, is amended and, where applicable, ceases to be valid;

 

(f)     for authorised warehousekeepers, the tax warehouse or the list of tax warehouses to which his authorisation applies and, if applicable under national legislation, an indication that he is authorised to omit the details of the consignee at the time of dispatch, that he is authorised to split a movement in accordance with Article 23 of Directive 2008/118/EC, or that he is authorised to have excise goods moved to a place of direct delivery in accordance with Article 17(2) of that Directive;

 

(g)     for registered consignees, if applicable under national legislation, an indication that he is authorised to have excise goods moved to a place of direct delivery in accordance with Article 17(2) of Directive 2008/118/EC;

 

(h)     for registered consignees referred to in Article 19(3) of Directive 2008/118/EC other than those referred to point (i) of this paragraph, the content of the authorisation regarding the quantity of excise goods, the identity of the consignor in the Member State of dispatch and the period of time for which the authorisation is valid;

 

(i)      for registered consignees referred to in Article 19(3) of Directive 2008/118/EC that have an authorisation to receive wine from consignors who benefit from the derogation provided in Article 40 of Directive 2008/118/EC, the content of the authorisation regarding the quantity of excise goods and the period of time for which the authorisation is valid. An indication of the derogation under Article 40 of 2008/118/EC shall be included in the record;

 

(j)      for tax warehouses, the authorised warehousekeeper or list of authorised warehousekeepers for whose use the tax warehouse is authorised.

 

3.      The central excise liaison office or a liaison department of each Member State shall ensure that the information contained in the national registers is complete, accurate and up to date.

 

4.      The information contained in the respective national registers as referred to in paragraph 2 concerning economic operators engaged in moving excise goods under duty suspension arrangements between Member States, shall be automatically exchanged via a central register.

 

The Commission shall operate the register as a part of the computerised system in a manner that ensures at all times a correct up-to-date view of all national registry data provided by all Member States.

 

The central excise liaison offices or liaison departments of Member States shall communicate the content of the national register as well as any modification thereto to the Commission in a timely manner.

 

Article 20

 

Access to and correction of information

 

1.      The Commission shall ensure that persons involved in the movement of excise goods under duty suspension arrangements between the Member States can obtain confirmation by electronic means of the validity of excise numbers held in the central register referred to in Article 19(4). The Commission shall forward any requests from an economic operator for correction of that information to the central excise liaison office or liaison department that is responsible for the authorisation of that economic operator.

 

2.      The central excise liaison offices or liaison departments of Member States shall ensure that economic operators can obtain confirmation of the information about them held under Article 19(2) and can obtain the correction of any inaccuracies therein.

 

3.      The competent authority of a Member State may, under conditions fixed by that Member State, allow the Central Excise Liaison Office or designated Liaison Departments to communicate a confirmation of the information held under Article 19(2).

 

Article 21

 

Data retention

 

1.      Each Member State shall keep the information concerning movements of excise goods within the Union and the records contained in the national registers referred to in Article 19 for at least five years from the end of the calendar year in which the movement began, in order that such information can be used for the procedures provided for in this Regulation. That period may be limited to three years with respect to information entered into the national registers before 1 July 2012.

 

2.      Information collected through the computerised system shall be kept in that system in a way that makes it possible to retrieve and to further process that information within the system in response to a request for information referred to in Article 8.

 

Article 22

 

Implementation

 

The Commission shall adopt implementing acts:

 

(a)     to specify the technical details concerning the automated update of the databases referred to in Article 19(1) and of the central register referred to in Article 19(4);

 

(b)     to specify the rules and procedures concerning the access to and correction of information under Article 20(1).

 

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 35(2).

 

 

 

CHAPTER V - COMMON CONDITIONS GOVERNING ASSISTANCE

 

Article 23

 

Language regime

 

Requests for assistance, including requests for notifications, and attached documents may be made in any language agreed between the requested and requesting authority. An accompanying translation into the official language or one of the official languages of the Member State in which the requested authority is established, shall be required only if the requested authority provides a justification explaining the need for translation.

 

Article 24

 

Quality of service

 

1.      The Commission and the Member States shall ensure that the parts of the computerised system necessary for the exchange of information described in this Regulation are operational, appropriately maintained and further developed.

 

2.      The Commission and the Member States shall conclude a service level agreement and agree a security policy for the computerised system. The service level agreement shall define the technical quality and quantity of the services to be delivered by the Commission and the Member States in order to ensure the secure functioning of all parts of the computerised system and of the electronic communication and the allocation of responsibilities for the further development of that system.

 

Article 25

 

General limits to the obligations of the requested authority

 

1.      The requested authority shall provide the requesting authority with the information requested in accordance with this Regulation, provided that:

 

(a)     the requesting authority has exhausted the usual sources of information which it could have used in the circumstances to obtain the information requested, without running the risk of jeopardising the achievement of the desired end; and

 

(b)     the number and the nature of the requests for information made by the requesting authority within a specific period do not impose a disproportionate administrative burden on that requested authority.

 

2.      This Regulation shall impose no obligation on the competent authority of a Member State to carry out enquiries or to provide information if the laws or administrative practices of that Member State do not authorise its authorities to carry out such enquiries or to collect or use such information for that Member State’s own purposes.

 

3.      The competent authority of a Member State may refuse to provide information if the requesting Member State is unable, for legal reasons, to provide similar information.

 

4.      The provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or where its disclosure would be contrary to public policy.

 

5.      The requested authority shall inform the requesting authority of the grounds for refusing a request for assistance. For statistical purposes, competent authorities shall, on an annual basis, inform the Commission of the categories of grounds for refusals.

 

6.      In no case shall paragraphs 2, 3 or 4 be construed as permitting a requested authority to decline to supply information solely because that 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.

 

Article 26

 

Expenses

 

Member States shall waive mutually all claims for the reimbursement of expenses incurred in applying this Regulation, with the exception of claims in respect of fees paid to experts.

 

Article 27

 

Minimum amount

 

1.      A request for assistance may be subject to a minimum threshold based upon the excise duty that is potentially due.

 

2.      The Commission may adopt implementing acts to specify the threshold referred to in paragraph 1 of this Article.

 

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 35(2).

 

Article 28

 

Official secrecy, data protection and use of the information communicated under this Regulation

 

1.      Information communicated or collected by Member States pursuant to this Regulation or any information to which an official or other employee, or a contractor has had access in the course of his duties shall be covered by the obligation of official secrecy and shall enjoy the protection granted to similar information under the law of the Member State receiving that information.

 

2.      The information referred to in paragraph 1 may be used for the following purposes:

 

(a)     establishing the assessment base for excise duties;

 

(b)     the collection or administrative control of excise duties;

 

(c)     the monitoring of movements of excise goods;

 

(d)    risk analysis in the field of excise duties;

 

(e)     enquiries in the field of excise duties;

 

(f)     establishing other taxes, duties and charges covered by Article 2 of Directive 2010/24/EU.

 

However, the competent authority of the Member State providing the information shall permit its use for other purposes in the Member State of the requesting authority, if the legislation of the Member State of the requested authority allows the information to be used for similar purposes in that Member State.

 

To the extent allowed by national law, and without prejudice to Article 1(2), the information referred to in paragraph 1 of this Article may be used in connection with judicial or administrative proceedings that can involve penalties initiated as a result of infringements of tax law, without prejudice to the rules governing the rights of the defendants and witnesses in such proceedings.

 

3.      Where the requesting authority considers that information it has received from the requested authority may be useful to the competent authority of another Member State, it may forward it to that authority. It shall inform the requested authority thereof.

 

The requested authority may make the communication of information to another Member State subject to its prior consent.

 

4.      All processing of personal data by Member States referred to in this Regulation shall be subject to the national provisions implementing Directive 95/46/EC.

 

Member States shall, for the purpose of the correct application of this Regulation, restrict the scope of the obligations and rights provided for in Article 10, Article 11(1) and Articles 12 and 21 of Directive 95/46/EC to the extent necessary to safeguard the interests referred to in point (e) of Article 13(1) of that Directive. Such restrictions shall be proportionate to the interest in question.

 

Article 29

 

Access to information under Commission authorisation

 

Persons duly authorised by the Commission may be provided with access to the information referred to in Article 28(4) only to the extent necessary for the care, maintenance and development of the CCN/CSI network and the operation of the central register.

 

Such persons shall be subject to the obligation of official secrecy. The information accessed shall be protected as personal data under Regulation (EC) No 45/2001.


Article 30

 

Evidential value of information obtained

 

Reports, statements, and any other documents or certified true copies or extracts thereof communicated by the competent authority of a Member State to the competent authority of another Member State in accordance with this Regulation may be invoked as evidence by the competent bodies of the other Member State on the same basis as similar documents provided by another authority of that other Member State.

 

Article 31

 

Obligation to cooperate

 

1.      For the purposes of applying this Regulation, a Member State shall take all necessary measures to:

 

(a)     ensure effective internal coordination between the authorities referred to in Articles 3 to 5;

 

(b)     establish direct cooperation between the authorities authorised for the purposes of coordination referred to in point (a) of this paragraph;

 

(c)     ensure the smooth operation of the information exchange system provided for in this Regulation.

 

2.      The Commission shall communicate without delay to the competent authority of each Member State any information necessary to ensure the correct application of legislation on excise duties, which it receives and which it is able to provide.

 

Article 32

 

Relations with third countries

 

1.      A competent authority of a Member State which receives information from a third country may pass that information on to the competent authorities of any Member State which might be interested in it and, in particular, to the competent authorities which request it, in so far as permitted by assistance arrangements with that particular third country. Such information may also be passed on to the Commission whenever it is in the interest of the Union for the purposes of this Regulation.

 

2.      Where the third country concerned has given a legal undertaking to provide the assistance required to gather evidence of the irregular nature of transactions which appear to contravene legislation on excise duties, information obtained under this Regulation may be communicated by the competent authority of a Member State to that third country, in accordance with that Member State’s national law regarding transfers of personal data to third countries, for the purposes of the correct application of excise duties or similar taxes, duties and charges applicable in the third country with the consent of the competent authorities which supplied the information, in accordance with their national law.

 

Article 33

 

Assistance to economic operators

 

1.      The authorities of a Member State in which a consignor of excise goods is established may grant assistance to that consignor where the latter fails to receive a report of receipt referred to in Article 24(4) of Directive 2008/118/EC, a report of export referred to in Article 25(3) of that Directive or, in the situations referred to in Article 33(1) of that Directive, a copy of the accompanying document referred to in Article 34 thereof.

 

Granting of such assistance shall be without prejudice to the tax obligations of the assisted consignor.

 

2.      Where a Member State grants assistance pursuant to paragraph 1 of this Article and considers it necessary to obtain information from another Member State, it shall request such information in accordance with Article 8. The other Member State may refuse to obtain the information requested if the consignor has not exhausted all the means available to him to obtain proof that the movement of excise goods between Member States has ended.

 

CHAPTER VI - EVALUATION AND FINAL PROVISIONS

 

Article 34

 

Evaluation of arrangements, collection of operational statistics and reporting

 

1.      The Member States and the Commission shall examine and evaluate the application of this Regulation. To that end, the Commission shall summarise regularly the experience of the Member States with the aim of improving the operation of the system established by this Regulation.

 

2.      The Member States shall communicate to the Commission the following:

 

(a)     any available information relevant to their experience with the application of this Regulation, including any statistical data needed for its evaluation;

 

(b)     any available information on actual or suspected methods or practices used to contravene legislation on excise duties where those methods or practices reveal shortcomings or gaps in the operation of procedures defined in this Regulation.

 

With a view to evaluating the effectiveness of this system of administrative cooperation in enforcing the application of the legislation on excise duties and combating evasion and fraud concerning excise duties, Member States may communicate to the Commission any available information other than the information referred to in the first subparagraph.

 

The Commission shall forward the information communicated by Member States to the other Member States concerned.

 

The obligation to communicate information and statistical data shall not involve any unjustified increase of the administrative burden.

 

3.      The Commission may extract directly information from messages generated by the computerised system for diagnostic and statistical purposes, subject to Article 28.

 

4.      The information communicated by the Member States or extracted by the Commission for the purposes of paragraphs 1 to 3 shall not contain individual or personal data.

 

5.      The Commission shall adopt implementing acts to determine, for the purpose of implementing this Article, the relevant statistical data communicated by the Member States, the information to be extracted by the Commission and the statistical reports to be prepared by the Commission and by the Member States.

 

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 35(2).

 

Article 35

 

Committee on Excise Duty

 

1.      The Commission shall be assisted by the Committee on Excise Duty established by Article 43(1) of Directive 2008/118/EC. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

 

2.      Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

 

Article 36

 

Repeal of Regulation (EC) No 2073/2004

 

Regulation (EC) No 2073/2004 is hereby repealed.

 

References to the repealed Regulation shall be construed as references to this Regulation in accordance with the correlation table set out in the Annex to this Regulation.

 

Article 37

 

Reporting to European Parliament and Council

 

Every five years from the date of entry into force of this Regulation and on the basis, in particular, of the information provided by the Member States, the Commission shall report to the European Parliament and to the Council on the application of this Regulation.


Article 38

 

Bilateral Arrangements

 

Where the competent authorities conclude arrangements on bilateral matters covered by this Regulation other than to deal with individual cases, they shall inform the Commission without delay. The Commission shall in turn inform the competent authorities of the other Member States.

 

Article 39

 

Entry into force

 

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

 

It shall apply from 1 July 2012.

 

This Regulation shall be binding in its entirety and directly applicable in all Member States.

 

 

 

 

 

 


ANNEX

 

Correlation of Regulation (EC) No 2073/2004 with Regulation (EU) No 389/2012

 

Article number in Regulation

(EC) No 2073/2004

Article number in Regulation

(EU) No 389/2012

1

1

2

2

3

3, 4, 5, 6

4

7

5

8

6

9

7

7, 10

8

11

9

11

10

11

11

12

12

13

13

13

14

14

15

14

16

14

17

15

18

15

19

16

20

17

21

18

22

19, 20

23

24

33

25

21

26

34

27

32

28

9, 15, 16, 22

29

23

30

25, 27, 28

31

28, 29, 32

32

30

33

31

34

35

35

37

36

38

37

39

 

 

 



[1]       Opinion of 29 March 2012 (not yet published in the Official Journal).

[2]       OJ C 68, 6.3.2012, p. 45.

[3]       OJ L 359, 4.12.2004, p. 1.

[4]       OJ L 9, 14.1.2009, p. 12.

[5]       OJ L 162, 1.7.2003, p. 5.

[6]     OJ L 281, 23.11.1995, p. 31.

[7]       OJ L 8, 12.1.2001, p. 1.

[8]       OJ L 55, 28.2.2011, p. 13.

[9]       Opinion of 18 January 2012.

[10]     OJ L 162, 1.7.2003, p. 5.

[11]     OJ L 84, 31.3.2010, p. 1.

[12] OJ L 197, 29.7.2009, p. 24.

 

 

 

 

COMMISSION IMPLEMENTING REGULATION (EU) No 1189/2011

 

of 18 November 2011

 

laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures

 

 

 

THE EUROPEAN COMMISSION,

 

Having regard to the Treaty on the Functioning of the European Union,

 

Having regard to Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures[1], and in particular Article 26 thereof,

 

Whereas:

 

(1)        Directive 2010/24/EU has substantially changed the rules concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures and newly determined the implementing powers of the Commission, in relation to those laid down in Council Directive 2008/55/EC[2]. Therefore, it is appropriate to replace the existing implementing rules adopted by the Commission by a new implementing Regulation.

 

 

 

(2)        In order to ensure a fast communication between the competent authorities, detailed rules should be adopted with regard to the practical arrangements and the time periods for communication between the requested and the applicant authorities.

 

 

 

(3)        In order to ensure legal certainty, it is appropriate to specify that the validity of documents is not affected by the fact that they are transmitted electronically.

 

 

 

(4)        In order to confirm that documents transmitted by post are sent by a competent authority, it is appropriate to provide specific rules with regard to this way of communication.

 

 

 

(5)        In order to ensure that appropriate data and information are transmitted, models of the standard form accompanying the request for notification and of the instrument permitting enforcement in the requested Member State should be established.

 

 

 

(6)        In order to ensure legal certainty, it is appropriate to state expressly the legal effect of the notifications made by the requested Member State at the request of the applicant Member State.

 

 

 

(7)        In order to ensure legal certainty, it is also appropriate to specify that the notification or communication of the uniform instrument permitting enforcement in the requested Member State does not have any effect on the consequences of the notification of the initial instrument permitting enforcement, and that the revised instrument permitting enforcement in the requested Member State does not have any effect on the initial claim or the initial instrument permitting enforcement.

 

 

 

(8)        Commission Regulation (EC) No 1179/2008 of 28 November 2008 laying down detailed rules for implementing certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures[3] should be repealed.

 

 

 

(9)        The measures provided for in this Regulation are in accordance with the opinion of the Recovery Committee,

 

 

 

 

 

HAS ADOPTED THIS REGULATION:

 

 

 

CHAPTER I - GENERAL PROVISIONS

 

Article 1

 

This Regulation lays down the detailed rules for implementing Article 5(1), Articles 8, 10, 12(1), Article 13(2), (3), (4) and (5), Articles 15, 16(1) and 21(1) of Directive 2010/24/EU, including the detailed rules on conversion, transfer of sums recovered, as well as the means by which communications between authorities may be transmitted.

 

Article 2

 

1.      All requests for information, notification, recovery or precautionary measures pursuant to Articles 5(1), 8, 10 and 16(1) of Directive 2010/24/EU (hereinafter ‘the requests for assistance’) and all accompanying instruments, forms and other documents, as well as any other information communicated with regard to these requests shall be sent by the CCN network, unless this is impracticable for technical reasons.

 

2.      Documents transmitted in electronic form or print outs thereof shall be deemed to have the same legal effect as documents transmitted by post.

 

3.      If a request cannot be transmitted by CCN network, it shall be transmitted by post. In that case the following rules shall apply:

 

(a)     the request shall be signed by an official of the applicant authority, duly authorised to make such a request;

 

 

 

(b)     the standard form accompanying the notification request, referred to in the second subparagraph of Article 8(1) of Directive 2010/24/EU (hereafter ‘the uniform notification form’) or the uniform instrument permitting enforcement in the requested Member State referred to in Article 12 of that Directive shall be signed by a duly authorized official of the applicant authority;

 

 

 

(c)     if the request is accompanied by a copy of a document other than the uniform notification form or the uniform instrument permitting enforcement in the requested Member State, the applicant authority shall certify the conformity of this copy with the original, by stating in this copy, in the official language or one of the official languages of the Member State in which it is situated, the words ‘certified a true copy’, the name of the certifying official and the date of that certification.

 

For the purposes of point (b) of the first subparagraph, the Member States shall use the uniform notification form established in accordance with the model set out in Annex I to this Regulation and the uniform instrument permitting enforcement in the requested Member State established in accordance with the model set out in Annex II to this Regulation.

 

4.      Where the uniform notification form or the uniform instrument permitting enforcement in the requested Member State are transmitted by electronic means, their structure and lay-out may be adapted to the requirements of the electronic communication system in order to facilitate the communication between the competent authorities, provided that the set of data and information therein is not substantially altered with regard to the models set out in Annexes I and II.

 

Article 3

 

1.      The applicant authority may make a request for assistance in respect of either a single claim or several claims where those are recoverable from one and the same person.

 

2.      A request for information, recovery or precautionary measures may relate to any of the following persons:

 

(a)     the principal debtor or a co-debtor;

 

 

 

(b)     a person other than a (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the law in force in the Member State in which the applicant authority is situated;

 

 

 

(c)     any third party holding assets belonging to or having debts towards one of the persons referred to in points (a) or (b).

 

Article 4

 

Information and other particulars communicated by the requested authority to the applicant authority pursuant to Articles 5(1), 8, 10 and 16(1) of Directive 2010/24/EU shall be conveyed in the official language or one of the official languages of the Member State of the requested authority or in another language agreed between the applicant and requested authorities.

 

Article 5

 

If the requested authority refuses to handle a request for assistance, it shall notify the applicant authority of the reasons for its refusal, specifying the provisions of Directive 2010/24/EU on which it relies. Such notification shall be given by the requested authority as soon as it has taken its decision and in any event within 1 month of the date of the acknowledgement of the receipt of the request.

 

Article 6

 

Each request for information or for recovery or precautionary measures shall indicate whether a similar request has been addressed to any other authority.

 

CHAPTER II - REQUESTS FOR INFORMATION

 

Article 7

 

The requested authority shall acknowledge receipt of the request for information as soon as possible and in any event within seven calendar days of such receipt.

 

Upon receipt of the request the requested authority shall, where appropriate, ask the applicant authority to provide any additional information necessary. The applicant authority shall provide all additional necessary information to which it normally has access.

 

Article 8

 

1.      The requested authority shall transmit each item of requested information to the applicant authority as and when it is obtained.

 

2.      Where, with respect to the particularity of a case, all or some of the requested information cannot be obtained within a reasonable time the requested authority shall inform the applicant authority thereof and state the reasons.

 

In any event, at the end of 6 months from the date of acknowledgement of receipt of the request, the requested authority shall inform the applicant authority of the outcome of the investigations which it has conducted in order to obtain the information requested.

 

On the basis of the information received from the requested authority, the applicant authority may request the requested authority to continue its investigation. That request shall be made within 2 months of the receipt of the notification of the outcome of the investigations carried out by the requested authority, and shall be treated by the requested authority in accordance with the provisions applying to the initial request.

 

Article 9

 

The applicant authority may, at any time, withdraw the request for information which it has sent to the requested authority. The decision to withdraw shall be transmitted to the requested authority.

 

CHAPTER III

 

REQUESTS FOR NOTIFICATION

 

Article 10

 

1.      Any request for notification shall include the original or a certified copy of each document, notification of which is requested.

 

The uniform notification form accompanying the request pursuant to the second subparagraph of Article 8(1) of Directive 2010/24/EU shall be completed by or under the responsibility of the applicant authority. It shall provide information to the addressee with regard to the documents for which notification assistance has been requested.

 

2.      With regard to the information mentioned in the uniform notification form, the following shall apply:

 

(a)     the amount of the claim shall be mentioned where already established;

 

 

 

(b)     the indication of the period within which notification is to be effected may be done by an indication of the date before which the applicant authority intends the notification to take place.

 

Article 11

 

The request for notification may relate to any person referred to in Article 3(c) of Directive 2010/24/EU who, in accordance with the law in force in the applicant Member State, is required to be informed of any document which concerns that person.

 

Article 12

 

1.      The requested authority shall acknowledge receipt of the request for notification as soon as possible and in any event within seven calendar days of such receipt.

 

Upon receipt of the request for notification, the requested authority shall take the necessary measures to effect notification in accordance with the law in force in the Member State in which it is situated.

 

If necessary, without prejudice to the final date for notification indicated in the request for notification, the requested authority shall ask the applicant authority to provide additional information.

 

The applicant authority shall provide all additional information to which it normally has access.

 

2.      The requested authority shall inform the applicant authority of the date of notification as soon as this has been effected, by certifying the notification in the request form returned to the applicant authority.

 

Article 13

 

1.      A notification made by the requested Member State in accordance with the national laws, regulations and administrative practices in force in that State, shall be deemed to have the same effect in the applicant Member State as if it had been made by the applicant Member State itself in accordance with the national laws, regulations and administrative practices in force in the applicant Member State.

 

2.      A notification of a document relating to more than one type of tax, duty or other measure, shall be deemed valid if it is made by an authority of the requested Member State which is competent for at least one of the taxes, duties or other measures mentioned in the notified document, provided that it is allowed under the national law of the requested Member State.

 

Article 14

 

For the purposes of notification, the requested Member State may use the uniform notification form, referred to in Article 10(1) in its official language or in one of its official languages in accordance with its national law.


CHAPTER IV - REQUESTS FOR RECOVERY OR FOR PRECAUTIONARY MEASURES

 

Article 15

 

Requests for recovery or for precautionary measures shall include a declaration that the conditions laid down in Directive 2010/24/EU for initiating the mutual assistance procedure have been fulfilled.

 

Article 16

 

1.      The uniform instrument permitting enforcement in the requested Member State accompanying the request for recovery or for precautionary measures shall be completed by or under the responsibility of the applicant authority, on the basis of the initial instrument permitting enforcement in the applicant Member State.

 

The administrative penalties, fines, fees and surcharges referred to in Article 2(2)(a) of Directive 2010/24/EU and the interest and costs referred to in Article 2(2)(c) of that Directive which, in accordance with the rules in force in the applicant Member State, may be due from the date of the initial instrument permitting enforcement until the date before the date on which the recovery request is sent, may be added in the uniform instrument permitting enforcement in the requested Member State.

 

2.      A single uniform instrument permitting enforcement in the requested Member State may be issued in respect of several claims and several persons, corresponding to the initial instrument permitting enforcement in the applicant Member State.

 

3.      In so far as initial instruments permitting enforcement for several claims in the applicant Member State have already been replaced by a global instrument permitting enforcement for all these claims in that Member State, the uniform instrument permitting enforcement in the requested Member State may be based on the initial instruments permitting enforcement in the applicant Member State or on that global instrument regrouping those initial instruments in the applicant Member State.

 

4.      In order to enforce the claims for which recovery assistance is requested, the requested Member State may use the uniform instrument permitting enforcement in that Member State in its official language or in one of its official languages in accordance with its national law.

 

Article 17

 

The addressee of a request for recovery or precautionary measures may not rely on the notification or communication of the uniform instrument permitting enforcement in the requested Member State to claim a prolongation or a re-opening of the time period to contest the claim or the initial instrument permitting enforcement if that has been validly notified.

 

Article 18

 

1.      If the currency of the requested Member State is different from the currency of the applicant Member State, the applicant authority shall express the amount of the claim to be recovered in both currencies.

 

2.      The exchange rate to be used for the purposes of the recovery assistance shall be the last exchange rate published in the Official Journal of the European Union before the date the request is sent.

 

Article 19

 

1.      The requested authority shall, as soon as possible or in any event within seven calendar days of receipt of the request for recovery or for precautionary measures, acknowledge the receipt of the request.

 

2.      The requested authority may ask the applicant authority to provide additional information or to complete the uniform instrument permitting enforcement in the requested Member State, if required. The applicant authority shall provide all additional necessary information to which it normally has access.

 

Article 20

 

1.      Where, with respect to the particularity of a case, all or part of the claim cannot be recovered or precautionary measures cannot be taken within a reasonable time, the requested authority shall inform the applicant authority thereof and state the reasons.

 

On the basis of the information received from the requested authority, the applicant authority may request the latter to re-open the procedure for recovery or for precautionary measures. That request shall be made within 2 months of the receipt of the notification of the outcome of that procedure, and shall be treated by the requested authority in accordance with the provisions applying to the initial request.

 

2.      No later than at the end of each six-month period following the date of acknowledgement of the receipt of the request, the requested authority shall inform the applicant authority of the state of progress or the outcome of the procedure for recovery or for precautionary measures.

 

Article 21

 

1.      Any action contesting the claim or the instrument permitting its enforcement which is taken in the Member State of the applicant authority shall be notified to the requested authority by the applicant authority immediately after the applicant authority has been informed of such action.

 

2.      If the laws, regulations and administrative practices in force in the requested Member State do not permit precautionary measures or the recovery requested under the second and third subparagraphs of Article 14(4) of Directive 2010/24/EU, the requested authority shall notify the applicant authority thereof as soon as possible and in any event within 1 month of the receipt of the notification referred to in paragraph 1.

 

3.      The requested authority shall notify any action taken in the requested Member State for reimbursement of sums recovered or for compensation in relation to recovery of contested claims under the third subparagraph of Article 14(4) of Directive 2010/24/EU to the applicant authority immediately after the requested authority has been informed of such action.

 

The requested authority shall as far as possible involve the applicant authority in the procedures for settling the amount to be reimbursed and the compensation due. Upon a reasoned request from the requested authority, the applicant authority shall transfer the sums reimbursed and the compensation paid within 2 months of the receipt of that request.

 

Article 22

 

1.      If the request for recovery or for precautionary measures becomes devoid of purpose as a result of payment of the claim or of its cancellation or for any other reason, the applicant authority shall immediately inform the requested authority so that the latter may stop any action which it has undertaken.

 

2.      Where the amount of the claim which is the subject of the request for recovery or for precautionary measures is adjusted by a decision of the competent body referred to in Article 14(1) of Directive 2010/24/EU, the applicant authority shall inform the requested authority of that decision and, if recovery is requested, communicate a revised uniform instrument permitting enforcement in the requested Member State. This revised uniform instrument permitting enforcement in the requested Member State shall be made by or under the responsibility of the applicant authority, on the basis of the decision adjusting the amount of the claim.

 

3.      A revised uniform instrument permitting enforcement in the requested Member State does not have any consequences with regard to the possibilities to contest the initial claim, the initial instrument permitting enforcement in the applicant Member State or the decision referred to in the preceding subparagraph.

 

4.      If the adjustment referred to in paragraph 2 entails a reduction in the amount of the claim, the requested authority shall continue its action to take recovery or precautionary measures, but that action shall be limited to the amount still outstanding.

 

If, at the time when the requested authority is informed of the reduction in the amount of the claim, an amount exceeding the amount still outstanding has already been recovered by it but the transfer procedure referred to in Article 23 has not yet been initiated, the requested authority shall repay the amount overpaid to the person entitled thereto.

 

5.   If the adjustment referred to in paragraph 2 entails an increase in the amount of the claim, the applicant authority may address to the requested authority an additional request for recovery or for precautionary measures.

 

That additional request shall, as far as possible, be dealt with by the requested authority at the same time as the initial request from the applicant authority. Where, in view of the state of progress of the existing procedure, consolidation of the additional request with the initial request is not possible, the requested authority shall comply with the additional request only if it concerns an amount not less than that referred to in Article 18(3) of Directive 2010/24/EU.

 

6.      In order to convert the amount of the claim resulting from the adjustment referred to in paragraph 2 into the currency of the Member State of the requested authority, the applicant authority shall use the exchange rate used in its initial request.

 

Article 23

 

1.      The amounts that have to be remitted to the applicant authority, in accordance with Article 13(5) of Directive 2010/24/EU, shall be transferred to the applicant authority in the currency of the requested Member State.

 

The transfer of the recovered amounts shall take place within 2 months of the date on which recovery was effected.

 

However, if recovery measures applied by the requested authority are contested for a reason not falling within the responsibility of the applicant Member State, the requested authority may wait to transfer any sums recovered in relation to the applicant Member State’s claim, until the dispute is settled, if the following conditions are simultaneously fulfilled:

 

(a)     the requested authority finds it likely that the outcome of this contestation will be favorable to the party concerned, and

 

 

 

(b)     the applicant authority has not declared that it will reimburse the sums already transferred if the outcome of that contestation is favorable to the party concerned.

 

If the applicant authority has made a declaration to reimburse in accordance with point (b) of the third subparagraph, it shall return the recovered amounts already transferred by the requested authority within 1 month of the receipt of the request for reimbursement. Any other compensation due shall, in that case, be borne solely by the requested authority.

 

2.      The competent authorities of the Member States may agree on different arrangements for the transfer of amounts below the threshold applied in accordance with Article 18(3) of Directive 2010/24/EU.

 

Article 24

 

Regardless of any amounts collected by the requested authority by way of the interest referred to in Article 13(4) of Directive 2010/24/EU, a claim shall be deemed recovered in proportion to the recovery of the amount expressed in the national currency of the Member State of the requested authority, on the basis of the exchange rate referred to in Article 18(2) of this Regulation.

 

CHAPTER V - FINAL PROVISIONS

 

Article 25

 

Regulation (EC) No 1179/2008 is hereby repealed.

 

Article 26

 

This Regulation shall enter into force the 20th day following its publication in the Official Journal of the European Union.

 

It shall apply from 1 January 2012.


This Regulation shall be binding in its entirety and directly applicable in all Member States.

 

 

 

Done at Brussels, 18 November 2011.

 

 

 

 

 

For the Commission

 

The President

 

José Manuel BARROSO

 

 


ANNEX I

 

Uniform notification form providing information about notified document(s) (to be transmitted to the addressee of the notification)[4]

 

 

 

This document, accompanies document(s) hereby notified by the competent authority of [name of requested Member State].

 

This notification concerns documents of the competent authorities of [name of applicant Member State], which asked for notification assistance, in accordance with Article 8 of Council Directive 2010/24/EU of 16 March 2010.

 

A.   IDENTIFICATION OF THE ADDRESSEE OF THE NOTIFICATION

 

1.     Name:

 

 

 

 

 

2.     Address:

 

 

 

 

 

3.     Date of birth:

 

 

 

 

 

4.     Place of birth:

 

B.   PURPOSE OF THE NOTIFICATION

 

1.     This notification is intended:

 

     to inform the addressee, about the document(s) to which this information document is attached,

 

 

 

     to interrupt the period of limitation with regard to the claim(s) mentioned in the notified document(s),

 

 

 

     to confirm the addressee, about his/her obligation to pay the amounts mentioned under point C,

 

 

 

Please note that in case of non-payment, the authorities may take enforcement and/or precautionary measures to ensure the recovery of the claim(s). This may cause extra costs charged to the addressee.

 

 

 

You are the addressee of this notification, as you are considered to be:

 

     the principal debtor,

 

 

 

     a co-debtor,

 

 

 

     a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State,

 

 

 

     a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable,

 

 

 

     a third party which may become affected by enforcement measures concerning other persons,

 

 

 

(The following information will appear if the addressee of the notification is a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable, or a third party which may become affected by enforcement measures concerning other persons: the notified documents concern claims relating to taxes and duties, for which the following person(s) is (are) liable: [name and address (known or assumed)]).

 

 

 

 

 

2.     The applicant authority of [name of the applicant Member State] invited the competent authorities of [name of the requested Member State] to make this notification before [date]. Please note that this date is not specifically related to any period of limitation.

 

C.   DESCRIPTION OF THE NOTIFIED DOCUMENT(S)

 

1.     Reference number:

 

 

 

Date of establishment:

 

 

 

 

 

2.     Nature of the notified document:

 

     Tax assessment,

 

 

 

     Payment order,

 

 

 

     Decision following an administrative appeal,

 

 

 

     Other administrative document:

 

 

 

     Judgment/order of:

 

 

 

   Other judicial document,

 

 

 

 

 

3. Name of the claim concerned (in the language of the applicant Member State):

 

 

 

 

 

4.     Nature of the claim:

 

a)    customs duties,

 

 

 

 b)    value added tax,

 

 

 

 c)    excise duties,

 

 

 

 d)    tax on income or capital,

 

 

 

 e)    tax on insurance premiums,

 

 

 

 f)     inheritance and gift taxes,

 

 

 

g)    national taxes and duties on immovable property, other than the above-mentioned ones,

 

 

 

 h)    national taxes and duties on the use or ownership of means of transport,

 

 

 

 i)     other taxes and duties levied by or on behalf of the applicant State,

 

 

 

 j)     taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities,

 

 

 

 k)    taxes and duties levied by or on behalf of local authorities,

 

 

 

 l)     other tax-based claim,

 

 

 

 m)   refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector

 

 

 

 

 

 

 

5.     Amount of the claim concerned, in the currency of [Name of the applicant Member State]:

 

     Principal amount:

 

 

 

     Administrative penalties and fines:

 

 

 

     Interest up to [date]:

 

 

 

     Costs up to [date]:

 

 

 

     Fees for certificates and similar documents issued in connection with administrative procedures related to the claim mentioned under point 3:

 

 

 

Total amount for this claim:

 

 

 

 

 

 

 

6.     The amount mentioned under point 5 should be paid:

 

     before:

 

 

 

     within [number] calendar days following the date of this notification,

 

 

 

  without any further delay,

 

This payment should be made to:

 

Reference to be used for the payment:

 

 

 

 

 

 

 

7.     You can reply to the document(s) that are hereby notified.

 

     Last day for replying:

 

 

 

   Time period for replying:

 

Name and address of the authority to whom a reply can be sent:

 

 

 

 

 

 

 

8.     Contestation possibility

 

     The period for contestation of the claim or the notified document(s) has already come to its end,

 

 

 

   Last day for contestation:

 

 

 

Time period for contestation:

 

 

 

     Name and address of the authority where a contestation has to be submitted:

 

Please note that disputes concerning the claim, the instrument permitting enforcement or any other document originating from the authorities of [name of applicant Member State], fall within the competence of the competent bodies of [name of applicant Member State], in accordance with Article 14 of Council Directive 2010/24/EU.

 

Any such dispute is governed by the procedural and language rules applying in [name of applicant Member State].

 

     Please note that the recovery may begin before the end of the contestation period.

 

 

 

 

 

 

 

9.     Office responsible with regard to the attached document(s)

 

Name,

 

Address,

 

     Telephone,

 

 

 

     E-mail,

 

 

 

     Language in which this office can be contacted,

 

 


 

 

10.  Further information about:

 

   the notified document(s)

 

 

 

     and/or the possibility to contest the obligations

 

can be obtained from:

 

     the office responsible with regard to the attached document(s), mentioned under point C.9.

 

 

 

     the following office:

 

 

 

 

 

 


ANNEX II

 

Uniform instrument permitting enforcement in the requested Member State[5]

 

   UNIFORM INSTRUMENT PERMITTING ENFORCEMENT OF CLAIMS COVERED BY COUNCIL DIRECTIVE 2010/24/EU

 

Date of issue:

 

   REVISED UNIFORM INSTRUMENT PERMITTING ENFORCEMENT OF CLAIMS COVERED BY COUNCIL DIRECTIVE 2010/24/EU

 

 

 

Date of issue of the original uniform instrument:

 

 

 

Date of revision:

 

 

 

Reason for the revision: judgment/order of [name of the Court] administrative decision of [date]

 

 

 

Reference number:

 

 

 

EU Member State where this document is issued:

 

 

 

Each EU Member State can request recovery assistance from other Member States for unpaid claims referred to in Article 2 of Council Directive 2010/24/EU of 16 March 2010.

 

 

 

Recovery measures taken by the requested Member State are based on:

 

 

 

a uniform instrument permitting enforcement, in accordance with Article 12 of this Directive,

 

 

 

a revised uniform instrument permitting enforcement, in accordance with Article 15 of this Directive (to take account of the decision of the competent body referred to in Article 14(1) of this Directive),

 

 

 

This document is the [revised] uniform instrument permitting enforcement. It concerns the claim(s) mentioned below, which remain(s) unpaid in [name of applicant Member State].The initial instrument for the enforcement of this/these claim(s) has been notified in so far as required under the national law of [name of applicant Member State].

 

Disputes concerning the claim(s) fall exclusively within the competence of the competent bodies of [name of applicant Member State], in accordance with Article 14 of Directive 2010/24/EU. Any such action must be brought before them in accordance with the procedural and language rules in force in [name of applicant Member State].


DESCRIPTION OF THE CLAIM(S) AND THE PERSON(S) CONCERNED

 

IDENTIFICATION OF THE CLAIM

 

1. Reference:

 

 

 

2. Nature of the claim:

 

a)    customs duties,

 

 

 

 b)    value added tax,

 

 

 

 c)    excise duties,

 

 

 

 d)    tax on income or capital,

 

 

 

 e)    tax on insurance premiums,

 

 

 

 f)     inheritance and gift taxes,

 

 

 

 g)    national taxes and duties on immovable property, other than the above-mentioned ones,

 

 

 

 h)    national taxes and duties on the use or ownership of means of transport,

 

 

 

 i) other taxes and duties levied by or on behalf of the (applicant) State,

 

 

 

 j)     taxes and duties levied by or on behalf of territorial or administrative subdivisions of the (applicant) State, excluding taxes and duties levied by local authorities,

 

 

 

 k)   taxes and duties levied by or on behalf of local authorities,

 

 

 

 l)     other tax-based claim,

 

 

 

 m)   refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector

 

 

 

 

 

3. Name of the tax/duty concerned:

 

 

 

 

 

4. Period or date concerned:

 

 

 

 

 

5. Date establishment of the claim:

 

 

 

 

 

6. Date on which enforcement becomes possible:

 

 

 

 

 

7. Amount of the claim (initially due – still due):

 

 principal amount:

 

 

 

 administrative penalties and fines:

 

 

 

interest till date before the day the request is sent:

 

 

 

costs till date before the day the request is sent:

 

 

 

fees for certificates and similar documents issued in connection with administrative procedures related to the tax/duty concerned:

 

 

 

total amount of this claim:

 

 

 

 

 

8. Date of notification of the initial instrument permitting enforcement in [name of the applicant State]

 

 

 

 

 

9. Office responsible for the assessment of the claim: name, address and other contact details:

 

 

 

 

 

10.Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from:

 

the office responsible for the assessment of the claim, mentioned under point 9,

 

 

 

the office responsible for the Uniform instrument permitting enforcement: name, address and other contact details,

 

 

 

IDENTIFICATION OF THE PERSON(S) CONCERNED IN THE NATIONAL INSTRUMENT(S) PERMITTING ENFORCEMENT

 

1. Name

 

 

 

 

 

2. Address

 

 

 

 

 

3. Cause of liability:

 

principal debtor,

 

 

 

 co-debtor,

 

 

 

a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures,

 

 

 

 

 



[1]       OJ L 84, 31.3.2010, p. 1.

[2]       OJ L 150, 10.6.2008, p. 28.

[3]       OJ L 319, 29.11.2008, p. 21.

[4]       The elements put in Italic are optional.

[5]       The elements put in Italic are optional.

 

 

 

Convention on mutual administrative assistance in tax matters

 

Preamble

 

The member States of the Council of Europe and the Member countries of the Organisation for Economic Co-operation and Development (OECD), signatories of this Convention,

 

Considering that the development of international movement of persons, capital, goods and service - although highly beneficial in itself - has increased the possibilities of tax avoidance and evasion and therefore requires increasing co-operation among tax authorities;

 

Welcoming the various effort made in recent years to combat tax avoidance and tax evasion on an international level, whether bilaterally or multilaterally;

 

Considering that a co-ordinated effort between States is necessary in order to foster all forms of administrative assistance in matters concerning taxes of any kind whilst at the same time ensuring adequate protection of the rights of taxpayers;

 

Recognising that international co-operation can play an important part in facilitating the proper determination of tax liabilities and in helping the taxpayer to secure his rights;

 

Considering that fundamental principles entitling every person to have his rights and obligations determined in accordance with a proper legal procedure should be recognised as applying to tax matters in all States and that States should endeavour to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation;

 

Convinced therefore that States should carry out measures or supply information, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of personal data;

 

Considering that a new co-operative environment has emerged and that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefits of the new co-operative environment and at the same time implement the highest international standards of co-operation in the tax field;

 

Desiring to conclude a convention on mutual administrative assistance in tax matters;

 

Have agreed as follows:

 


CHAPTER I. - SCOPE OF THE CONVENTION

 

Article 1. - Object of the Convention and persons covered

 

1.      The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies.

 

2.      Such administrative assistance shall comprise:

 

a)      exchange of information, including simultaneous tax examinations and participation in tax examinations abroad;

 

b)      assistance in recovery, including measures of conservancy; and

 

c)      service of documents.

 

3.      A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State.

 

Article 2. - Taxes covered

 

1.      This Convention shall apply:

 

a)      to the following taxes:

 

i.       taxes on income or profits,

 

ii.      taxes on capital gains which are imposed separately from the tax on income or profits,

 

iii.     taxes on net wealth,

 

imposed on behalf of a Party; and

 

b)      to the following taxes:

 

i.       taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party,

 

ii.      compulsory social security contributions payable to general government or to social security institutions established under public law, and

 

iii.     taxes in other categories, except customs duties, imposed on behalf of a Party, namely:

 

A.     estate, inheritance or gift taxes,

 

B.     taxes on immovable property,

 

C.     general consumption taxes, such as value-added or sales taxes,

 

D.     specific taxes on goods and services such as excise taxes,

 

E.      taxes on the use or ownership of motor vehicles,

 

F.      taxes on the use or ownership of movable property other than motor vehicles,

 

G.     any other taxes;

 

iv.     taxes in categories referred to in sub-paragraph (iii) above which are imposed on behalf of political sub-divisions or local authorities of a Party.

 

2.      The existing taxes to which the Convention shall apply are listed in Annex A in the categories referred to in paragraph 1.

 

3.      The Parties shall notify the Secretary General of the Council of Europe or the Secretary General of OECD (hereinafter referred to as the "Depositaries") of any change to be made to Annex A as a result of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.

 

4.      The Convention shall also apply, as from their adoption, to any identical or substantially similar taxes which are imposed in a Contracting State after the entry into force of the Convention in respect of that Party in addition to or in place of the existing taxes listed in Annex A and, in that event, the Party concerned shall notify one of the Depositaries of the adoption of the tax in question.

 

CHAPTER II. - GENERAL DEFINITIONS

 

Article 3. - Definitions

 

1.      For the purposes of this Convention, unless the context otherwise requires:

 

a)      the terms "applicant State" and "requested State" mean respectively any Party applying for administrative assistance in tax matters and any Party requested to provide such assistance;

 

b)      the term "tax" means any tax or security contribution to which the Convention applies pursuant to Article 2;

 

c)      the term "tax claim" means any amount of tax, as well as interest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid;

 

d)      the term "competent authority" means the persons and authorities listed in Annex B;

 

e)      the term "nationals", in relation to a Party, means:

 

i.       all individuals possessing the nationality of that Party, and

 

ii.      all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in that Party.

 

For each Party that has made a declaration for that purpose, the terms used above will be understood as defined in Annex C.

 

2.      As regards the application of the Convention by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Party concerning the taxes covered by the Convention.

 

3.      The Parties shall notify one of the Depositaries of any change to be made to Annexes B and C. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary in question.

 

CHAPTER III. - FORMS OF ASSISTANCE

 

Section I. - Exchange of information

 

Article 4. - General provision

 

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.

 

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.

 

Article 5. - Exchange of information on request

 

1.      At the request of the applicant State, the requested State shall provide the applicant State with any information referred to in Article 4 which concerns particular persons or transactions.

 

2.      If the information available in the tax files of the requested State is not sufficient to enable it to comply with the request for information, that State shall take all relevant measures to provide the applicant State with the information requested.

 

Article 6. - Automatic exchange of information

 

With respect to categories of cases and in accordance with procedures which they shall determine by mutual agreement, two or more Parties shall automatically exchange the information referred to in Article 4.

 

Article 7. - Spontaneous exchange of information

 

1.      A Party shall, without prior request, forward to another Party information of which it has knowledge in the following circumstances:

 

a)      the first-mentioned Party has grounds for supposing that there may be a loss of tax in the other Party;

 

b)      a person liable to tax obtains a reduction in or an exemption from tax in the first-mentioned Party which would give rise to an increase in tax or to liability to tax in the other Party;

 

c)      business dealings between a person liable to tax in a Party and a person liable to tax in another Party are conducted through one or more countries in such a way that a saving in tax may result in one or the other Party or in both;

 

d)      a Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;

 

e)      information forwarded to the first-mentioned Party by the other Party has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Party.

 

2.      Each Party shall take such measures and implement such procedures as are necessary to ensure that information described in paragraph 1 will be made available for transmission to another Party.

 

Article 8. - Simultaneous tax examinations

 

1.      At the request of one of them, two or more Parties shall consult together for the purpose of determining cases and procedures for simultaneous tax examinations. Each Party involved shall decide whether or not it wishes to participate in a particular simultaneous tax examination.

 

2.      For the purposes of this Convention, a simultaneous tax examination means an arrangement between two or more Parties to examine simultaneously, each in its own territory, the tax affairs of a person or persons in which they have a common or related interest, with a view to exchanging any relevant information which they so obtain.

 

Article 9. - Tax examinations abroad

 

1.      At the request of the competent authority of the applicant State, the competent authority of the requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State.

 

2.      If the request is acceded to, the competent authority of the requested State shall, as soon as possible, notify the competent authority of the applicant State about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested State for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested State.

 

3.      A Party may inform one of the Depositaries of its intention not to accept, as a general rule, such requests as are referred to in paragraph 1. Such a declaration may be made or withdrawn at any time.

 

 

Article 10. - Conflicting information

 

If a Party receives from another Party information about a person's tax affairs which appears to it to conflict with information in its possession, it shall so advise the Party which has provided the information.

 

Section II. - Assistance in recovery

 

Article 11. - Recovery of tax claims

 

1.      At the request of the applicant State, the requested State shall, subject to the provisions of Articles 14 and 15, take the necessary steps to recover tax claims of the first-mentioned State as if they were its own tax claims.

 

2.      The provision of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the Parties concerned, which are not contested.

 

However, where the claim is against a person who is not a resident of the applicant State, paragraph 1 shall only apply, unless otherwise agreed between the Parties concerned, where the claim may no longer be contested.

 

3.      The obligation to provide assistance in the recovery of tax claims concerning a deceased person or his estate, is limited to the value of the estate or of the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof.

 

Article 12. - Measures of conservancy

 

At the request of the applicant State the requested State shall,with a view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement.

 

Article 13. - Documents accompanying the request

 

1.      The request for administrative assistance under this Section shall be accompanied by:

 

a)      a declaration that the tax claim concerns a tax covered by the Convention and, in the case of recovery that, subject to paragraph 2 of Article 11, the tax claim is not or may not be contested,

 

b)      an official copy of the instrument permitting enforcement in the applicant State, and

 

c)      any other document required for recovery or measures of conservancy.

 

2.      The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance, by an instrument permitting enforcement in the latter State.

 

Article 14. - Time limits

 

1.      Questions concerning any period beyond which a tax claim cannot be enforced shall be governed by the law of the applicant State. The request for assistance shall give particulars concerning that period.

 

2.      Acts of recovery carried out by the requested State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 1, shall also have this effect under the laws of the applicant State. The requested State shall inform the applicant State about such acts.

 

3.      In any case, the requested State is not obliged to comply with a request for assistance which is submitted after a period of 15 years from the date of the original instrument permitting enforcement.

 

Article 15. - Priority

 

The tax claim in the recovery of which assistance is provided shall not have in the requested State any priority specially accorded to the tax claims of that State even if the recovery procedure used is the one applicable to its own tax claims.

 

Article 16. - Deferral of payment

 

The requested State may allow deferral of payment or payment by instalments if its laws or administrative practice permit it to do so in similar circumstances, but shall first inform the applicant State.

 

Section III. - Service of documents

 

Article 17. - Service of documents

 

1.      At the request of the applicant State, the requested State shall serve upon the addressee documents, including those relating to judicial decisions, which emanate from the applicant State and which relate to a tax covered by this Convention.

 

2.      The requested State shall effect service of documents:

 

a)      by a method prescribed by its domestic laws for the service of documents of a substantially similar nature;

 

b)      to the extent possible, by a particular method requested by the applicant State or the closest to such method available under its own laws.

 

3.      A Party may effect service of documents directly through the post on a person within the territory of another Party.

 

4.      Nothing in the Convention shall be construed as invalidating any service of documents by a Party in accordance with its laws.

 

5.      When a document is served in accordance with this Article, it need not be accompanied by a translation. However, where it is satisfied that the addressee cannot understand the language of the document, the requested State shall arrange to have it translated into or a summary drafted in its or one of its official languages. Alternatively, it may ask the applicant State to have the document either translated into or accompanied by a summary in one of the official languages of the requested State, the Council of Europe or the OECD.

 

CHAPTER IV. - PROVISIONS RELATING TO ALL FORMS OF ASSISTANCE

 

Article 18. - Information to be provided by the applicant State

 

1.      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, 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 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.

 

Article 19 [Deleted as per 01-09-2013]

 

Article 20. - Response to the request for assistance

 

1.      If the request for assistance is complied with, the requested State shall inform the applicant State of the action taken and of the result of the assistance as soon as possible.

 

2.      If the request is declined, the requested State shall inform the applicant State of that decision and the reason for it as soon as possible.

 

3.      If, with respect to a request for information, the applicant State has specified the form in which it wishes the information to be supplied and the requested State is in a position to do so, the requested State shall supply it in the form requested.

 

Article 21. - Protection of persons and limits to the obligation to provide assistance

 

1.      Nothing in this Convention shall affect the rights and safeguards secured to persons by the laws or administrative practice of the requested State.

 

2.      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 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);

 

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 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.

 

Article 22. - Secrecy

 

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) 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.

 

4.      Notwithstanding the provisions of paragraphs 1, 2 and 3, information received by a Party may be used for other purposes when such information may be used for such other purposes under the laws of the supplying Party and the competent authority of that Party authorises such use. Information provided by a Party to another Party may be transmitted by the latter to a third Party, subject to prior authorisation by the competent authority of the first-mentioned Party.

 

Article 23. - Proceedings

 

1.      Proceedings relating to measures taken under this Convention by the requested State shall be brought only before the appropriate body of that State.

 

2.      Proceedings relating to measures taken under this Convention by the applicant State, in particular those which, in the field of recovery, concern the existence or the amount of the tax claim or the instrument permitting its enforcement, shall be brought only before the appropriate body of that State. If such proceedings are brought, the applicant State shall inform the requested State which shall suspend the procedure pending the decision of the body in question. However, the requested State shall, is asked by the applicant State, take measures of conservancy to safeguard recovery. The requested State can also be informed of such proceedings by any interested person. Upon receipt of such information the requested State shall consult on the matter, if necessary, with the applicant State.

 

3.      As soon as a final decision in the proceedings has been given, the requested State or the applicant State, as the case may be, shall notify the other State of the decision and the implications which it has for the request for assistance.

 

CHAPTER V. - SPECIAL PROVISIONS

 

Article 24. - Implementation of the Convention

 

1.      The Parties shall communicate with each other for the implementation of this Convention through their respective competent authorities. The competent authorities may communicate directly for this purpose and may authorise subordinate authorities to act on their behalf. The competent authorities of two or more Parties may mutually agree on the mode of application of the Convention among themselves.

 

2.      Where the requested State considers that the application of this Convention in a particular case would have serious and undesirable consequences, the competent authorities of the requested and of the applicant State shall consult each other and endeavour to resolve the situation by mutual agreement.

 

3.      A co-ordinating body composed of representatives of the competent authorities of the Parties shall monitor the implementation and development of this Convention, under the aegis of the OECD. To that end, the co-ordinating body shall recommend any action likely to further the general aims of the Convention. In particular it shall act as a forum for the study of new methods and procedures to increase international co-operation in tax matters and, where appropriate, it may recommend revisions or amendments to the Convention. States which have signed but not yet ratified, accepted or approved the Convention are entitled to be represented at the meetings of the co-ordinating body as observers.

 

4.      A Party may ask the co-ordinating body to furnish opinions on the interpretation of the provisions of the Convention.

 

5.      Where difficulties or doubts arise between two or more Parties regarding the implementation or interpretation of the Convention, the competent authorities of those Parties shall endeavour to resolve the matter by mutual agreement. The agreement shall be communicated to the co-ordinating body.

 

6.      The Secretary General of OECD shall inform the Parties and the Signatory States which have not yet ratified, accepted or approved the Convention, of opinions furnished by the co-ordinating body according to the provisions of paragraph 4 above and of mutual agreements reached under paragraph 5 above.

 

Article 25. - Language

 

Requests for assistance and answers thereto shall be drawn up in one of the official languages of the OECD and of the Council of Europe or in any other language agreed bilaterally between the Contracting States concerned.

 

 

Article 26. - Costs

 

Unless otherwise agreed bilaterally by the Parties concerned:

 

a)      ordinary costs incurred in providing assistance shall be borne by the requested State;

 

b)      extraordinary costs incurred in providing assistance shall be borne by the applicant State.

 

CHAPTER VI. - FINAL PROVISIONS

 

Article 27. - Other international agreements or arrangements

 

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 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.

 

Article 28. - Signature and entry into force of the Convention

 

1.      This Convention shall be open for signature by the member States of the Council of Europe and the Member countries of OECD. It is subject to ratification, acceptance or approval. Instruments of ratification, acceptance or approval shall be deposited with one of the Depositaries.

 

2.      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 on which five States have expressed their consent to be bound by the Convention in accordance with the provisions of paragraph 1.

 

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 27th 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.

 

Article 29. - Territorial application of the Convention

 

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.

 

2.      Any State may, at any later date, by a declaration addressed to one of the Depositaries, extend the application of this Convention to any other territory specified in the declaration. In respect of such territory, 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 receipt of such declaration by the Depositary.

 

3.      Any declaration made under either of the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to one of the Depositaries. The withdrawal shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.

 

Article 30. - Reservations

 

1.      Any State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval or at any later date, declare that it reserves the right:

 

a)      not to provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in sub-paragraph (b) of paragraph 1 of Article 2, provided that it has not included any domestic tax in that category under Annex A of the Convention;

 

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;

 

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.

 

3.      After entry into force of the Convention in respect of a Party that Party may make one or more of the reservations listed in paragraph 1 which it did not make at the time of ratification, acceptance or approval. Such reservations shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of the reservation by one of the Depositaries.

 

4.      Any Party which has made a reservation under paragraphs 1 and 3 may wholly or partly withdraw it by means of a notification addressed to one of the Depositaries. The withdrawal shall take effect on the date of receipt of such notification by the Depositary in question.

 

5.      A Party which has made a reservation in respect of a provision of this Convention may not require the application of that provision by any other Party; it may, however, if its reservation is partial, require the application of that provision insofar as it has itself accepted it.

 

Article 31. - Denunciation

 

1.      Any Party may, at any time, denounce this Convention by means of a notification addressed to one of the Depositaries.

 

2.      Such denunciation shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of the notification by the Depositary.

 

3.      Any Party which denounces the Convention shall remain bound by the provisions of Article 22 for as long as it retains in its possession any documents or information obtained under the Convention.

 

Article 32. - Depositaries and their functions

 

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 and any Party to this Convention of:

 

a)      any signature;

 

b)      the deposit of any instrument of ratification, acceptance or approval;

 

c)      any date of entry into force of this Convention in accordance with the provisions of Article 28 and 29;

 

d)      any declaration made in pursuance of the provisions of paragraph 3 of Article 4 or paragraph 3 of Article 9 and the withdrawal of any such declaration;

 

e)      any reservation made in pursuance of the provisions of Article 30 and the withdrawal of any reservation effected in pursuance of the provisions of paragraph 4 of Article 30;

 

f)      any notification received in pursuance of the provisions of paragraph 3 or 4 of Article 2, paragraph 3 of Article 3, Article 29 or paragraph 1 of Article 31;

 

g)      any other act, notification or communication relating to this Convention.

 

2.      The Depositary receiving a communication or making a notification in pursuance of the provisions of paragraph 1 shall inform immediately the other Depositary thereof.

 

 

IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Convention.

 

DONE at Strasbourg, the 25th day of January 1988, in English and French, both texts being equally authentic, in two copies of which one shall be deposited in the archives of the Council of Europe and the other in the archives of OECD. The Secretaries General of the Council of Europe and of OECD shall transmit certified copies to each member State of the Council of Europe and Member country of OECD.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANNEXES to the Convention on Mutual Administrative Assistance in Tax Matters

 

 


ANNEX A – Taxes to which the Convention would apply

 

ALBANIA

 

Article 2, paragraph 1.a.i: Personal Income Tax (Tatimi mbi te Ardhurat Personale).

 

Article 2, paragraph 1.a.ii: Corporate Income Tax (Tatim Fitimi).

 

Article 2, paragraph 1.b.i: Local Tax on Small Business (Taska Vendore mbi Biznesin e Vogel).

 

Article 2, paragraph 1.b.ii: Social Security Contributions (Kontributet e Sigurimeve Shoqerore).

 

Article 2, paragraph 1.b.iii.C: Value Added Tax (Tatimi mbi Vleren e Shtuar).

 

Article 2, paragraph 1.b.iii.D: Excise Duties (Akciza).

 

Article 2, paragraph 1.b.iii.E:Annual Tax on used motor Vehicles (Taska vjetore e mjeteve të përdorura)

 

Article 2, paragraph 1.b.iii.G:Local Tax on Real Estate (Tatimet mbi Pasurine e Paluajtshme).

 

ARGENTINA

 

Article 2, paragraph 1.a.i: Income Tax

 

Article 2, paragraph 1.b.ii: Contributions to Social Security.

 

Article 2, paragraph 1.b.iii.A: Tax on Personal Property.

 

Article 2, paragraph 1.b.iii.C: Value Added Tax.

 

Article 2, paragraph 1.b.iii.D:

 

Tax on Liquid Fuels,
Domestic Tax, Law 24764,
Tax on Insurance and other Assets, Law 3764.

 

Article 2, paragraph 1.b.iii.G:

 

Presumptive Income Tax,
Real Property Transfer Tax,
Tax on the Debits and Credits originated from Financial Transactions, Law 25413
Simpified Regime for Taxpayers (Monotributo).


AUSTRALIA

 

For Australia, the Convention shall apply to taxes of every kind and description imposed under the federal laws of Australia administered by the Commissioner of Taxation which correspond to the taxes in the categories referred to in paragraphs 1(a) and (b)(ii) and (iii) of Article 2 of the Convention.

 

AZERBAIJAN

 

Article 2, paragraph 1.a.i:

 

Income tax from individuals;
Profit tax from legal persons (with the exception of entities and enterprises that are the property of municipalities);
Tax withheld at the source of payment on income of non-residents;
Tax withheld from the net profit of a permanent establishment.

 

Article 2, paragraph 1.b.i: Profit tax from entities and enterprises that are the property of municipalities.

 

Article 2, paragraph 1.b.ii: Payments to the State Social Protection Fund.

 

Article 2, paragraph 1.b.iii.A: Property tax from legal persons.

 

Article 2, paragraph 1.b.iii.B: Land tax from legal persons.

 

Article 2, paragraph 1.b.iii.C: Value added tax.

 

Article 2, paragraph 1.b.iii.D: Excise tax.

 

Article 2, paragraph 1.b.iii.E: Road tax.

 

Article 2, paragraph 1.b.iii.G:

 

Mining tax,
Tax under simplified system,
Duties withheld according to the “Law of state duties”.

 

Article 2, paragraph 1.b.iv:

 

Land tax from individuals,
Property tax from individuals,
Mining tax on the exploitation of constructions materials produced in certain regions.

 

BELGIUM

 

I. Article 2, paragraph 1.a.i:

 

Personal tax,
Corporation tax,
Tax on legal persons,
Tax on non-residents,
Withholding tax on income from movable assets (tax on capital incomes), income tax reduced at source
Special surcharge on tax on non-residents

 

II. Article 2, paragraph 1.b.i:

 

Special surcharge on personal tax,
Withholding tax on income from immovable assets (property tax) and surcharge.

 

III. Article 2, paragraph 1.b.iii:

 

Under category A: Registration duties on gifts inter vivos.

 

Under category C: Value added tax.

 

Under category D:

 

Excise duties,
Special excise duties,
Annual tax on insurance policies,
Annual tax on profit sharing.

 

IV. Article 2, paragraph 1.b.iv:

 

Under category A: Death duties and duties on transfers following death

 

BELIZE

 

Article 2, paragraph 1.a.i:

 

Income Tax (including surtax or surcharge)
Business Tax.

 

Article 2, paragraph 1.b.iii.C: General Sales Tax.

 

CANADA

 

Article 2, paragraph 1(a): the taxes on income or profits, including capital gains that are added to income at a rate determined under the following act, and taxes on net wealth that are imposed on behalf of Canada under the Income Tax Act (Canada).

 

Article 2, paragraph 1(b)(iii) C: the Value Added Tax imposed on behalf of Canada under Part IX of the Excise Tax Act (Canada).

 

Article 2, paragraph 1(b)(iii) D: the taxes imposed on behalf of Canada under Parts I and III of the Excise Tax Act (Canada) and the Excise Act, 2001 (Canada).


COLOMBIA

 

Article 2, paragraph 1.a.i: income tax and its complementary taxes ; Pro equity income tax – CREE.

 

Article 2, paragraph 1.a.ii: income tax and its complementary taxes.

 

Article 2, paragraph 1.a.iii: tax on capital.

 

Article 2, paragraph 1.b.i : not applicable.

 

Article 2, paragraph 1.b.ii: not applicable.

 

Article 2, paragraph 1.b.iii.A: income tax and complementary taxes.

 

Article 2, paragraph 1.b.iii.B: not applicable.

 

Article 2, paragraph 1.b.iii.C: value added tax - VAT.

 

Article 2, paragraph 1.b.iii.D: national consumption tax.

 

Article 2, paragraph 1.b.iii.E: value Added Tax (Impuesto general sobre las ventas).

 

Article 2, paragraph 1.b.iii.F: not applicable.

 

Article 2, paragraph 1.b.iii.G: not applicable.

 

COSTA RICA

 

Article 2, paragraph 1.a.i: Income Tax (Impuesto sobre la renta).

 

Article 2, paragraph 1.b.ii: Contributions made to the Costa Rican Social Security (Contribuciones a la caja Costarricense del Seguro Social).

 

Article 2, paragraph 1.b.iii.B: Real estate tax (Impuesto a la propriedad de bienes inmuebles).

 

Article 2, paragraph 1.b.iii.C: Value Added Tax (Impuesto general sobre las ventas).

 

Article 2, paragraph 1.b.iii.D: Vehicles, ships and aircrafts tax (Impuesto a la propriedad de vehίculos, embarcaciones y aeronaves).

 

CROATIA

 

Article 2, paragraph 1.a.i:: tax on income (porez na dohodak), tax on profits (porez na dobit).

 

Article 2, paragraph 1.b.iii : C: - value-added Tax (porez na dodanu vrijednost); G: - real estate transaction tax (porez na promet nekretnina).


CZECH REPUBLIC

 

Article 2, paragraph 1.a.i:

 

Personal income tax,
Corporate income tax,
Levy on lotteries and other similar games.

 

Article 2, paragraph 1.b.ii: Public health insurance and social security insurance and a contribution to the state employment policy.

 

Article 2, paragraph 1.b.iii.B: Real estate tax, tax on acquisition of real estate.

 

Article 2, paragraph 1.b.iii.C: Value-added Tax.

 

Article 2, paragraph 1.b.iii.D: Excise duty on mineral oils, on ethyl alcohol, on beer, on wine and intermediate products and on tobacco products, tax on natural gas and some other gases, tax on solid fuels, tax on electricity.

 

Article 2, paragraph 1.b.iii.E: Road tax.

 

DENMARK

 

Danish taxes

 

Article 2, paragraph 1.a.i : income taxes to the State (indkomstskatter til staten).

 

Article 2, paragraph 1.a.ii : --

 

Article 2, paragraph 1.a.iii : capital tax to the State (formueskat til staten) – repealed as of 1 January 1997, enforceable and collectible until 1 January 2002 (in cases of fraud until 1 January 2017).

 

Article 2, paragraph 1.b.i :

 

income tax to the municipalities (kommunal indkomstskat),
income tax to the county municipalities (amtskommunal indkomstskat),
tax on immovable property (ejendomsskat);
tax on assessed value of immovable property (ejendomsværdiskat),
church tax (kirkeskat).

 

Article 2, paragraph 1.b.ii :

 

labour market contribution (arbejdsmarkedsbidrag),
special pension contribution (særligt pensionsbidrag).

 

Article 2, paragraph 1.b.iii.A : tax on inheritance and gifts (afgift af dødsboer og gaver).

 

Article 2, paragraph 1.b.iii.B : --

 

Article 2, paragraph 1.b.iii.C : value added tax (merværdiafgift).

 

Article 2, paragraph 1.b.iii.D : excise duties imposed by the State (forbrugsafgifter, som pålægges af staten).

 

Article 2, paragraph 1.b.iii.E :

 

registration tax on motor vehicles (registreringsafgift af motorkøretøjer),
weight tax on motor vehicles and other taxes on the ownership or use of motor vehicles (vægtafgift af motorkøretøjer og andre afgifter på oje eller brug af motorkøretøjer).

 

Article 2, paragraph 1.b.iii.F : tax on insurances for yachts (afgift af lystfartøsforsikringer).

 

Article 2, paragraph 1.b.iii.G :

 

payroll tax (lømsumsafgift),
taxes on betting, on casinos and on lottery prizes ( afgift af totalisatorspil, spillekasinoer og gevinster ved lotterispil),
tax on registration of rights in real property etc.
(afgift af tinglysning og registrering af cjer- og pantrettigheder),
stamp duty (stempelafgift).

 

Article 2, paragraph 1.b.iv :

 

service charge on business property (dækningsafgift af forretningsejendom),
property release tax (frigørelsesafgift).

 

Greenlandic taxes

 

Article 2, paragraph 1.a.i:

 

income tax to the Greelandic home rule Government (landsskat, særlig landsskat),
dividend tax (udbytteskat),
company tax (selskabsskat).

 

Article 2, paragraph 1.b.i:

 

municipal tax (kommuneskat),
common municipal tax (fælleskommunal skat),
dividend tax (udbytteskat);
company tax (selskabsskat).

 

Article 2, paragraph 1.b.ii: employer's contributions to vocational training (arbejdsgivernes erhvervsuddannelsesbidrag).

 

Article 2, paragraph 1.b.iii.A: tax on inheritance and gifts (afgift af arv og gave).

 

Article 2, paragraph 1.b.iii.C: import duty (indførselsafgift).

 

Article 2, paragraph 1.b.iii.D:

 

tax on gambling machines (afgift af automatspil),
harbour duty (havneafgift),
tax on sea transport of goods to, from and within Greenland (afgift på søtransport af gods til, fra og I Grønland),
tax on shrimps (afgift på rejer).

 

Article 2, paragraph 1.b.iii.E: tax on motor vehicles (afgift af motorkøretøjer).

 

Article 2, paragraph 1.b.iii.G:

 

tax on lottery (lotteriafgift),
stamp duty (stempelafgift).

 

Faroese taxes

 

Article 2, paragraph 1.a.i:

 

income taxes to the Faroese home rule Government (landsskattur),
royalty taxes (skattur av nýtslugjaldi),
taxes levied under the Hydrocarbon Tax Act (skattur eftier kolvetnisskattalógini);
taxes levied under the Tonnage Tax Act (skattur eftir tonnsaskattalógini).

 

Article 2, paragraph 1.a.ii: taxes levied under the Act on Taxation of Capital Gains (kapitalvinningsskattur).

 

Article 2, paragraph 1.b.i:

 

income taxes to the municipalities (komunuskattur);
church tax (kirkjuskattur).

 

Article 2, paragraph 1.b.ii:

 

labour market contribution (ALS-gjald),
special pension contribution (arbeiðsmarknareftirlønargjald).

 

Article 2, paragraph 1.b.iii.C: value added tax (meirvirðisgjald).

 

Article 2, paragraph 1.b.iii.D: import and excise duties (tollur).

 

Article 2, paragraph 1.b.iii.E:

 

registration tax on motor vehicles (skrásetingargjald),
weight tax on motor vehicles and other taxes on the ownership or use of motor vehicles (veggjald).

 

Article 2, paragraph 1.b.iii.G: Tax on registration of rights in real property (tinglýsingargjald).

 

FINLAND

 

Article 2, paragraph 1 (a)(i) :

 

the state income taxes (valtion tuloverot; de statliga inkomstskatterna),
the corporate income tax (yhteisöjen tulovero; inkomstskatten för samfund),
the tax withheld at source from non-residents' income (rajoitetusti verovelvollisen lähdevero; källskatten för begränsat skattskyldig),
the tax withheld at source from interest (korkotulon lähdevero; källskatten på ränteinkomst),
the tax withheld at source from interest (korkotulon lähdevero; källstkatten på ränteinkomst),
the withholding tax for foreign employees (ulkomailta tulevan palkansaajan lähdevero; källskatt för löntagare från utlandet).

 

Article 2, paragraph 1 (a)(ii) : --

 

Article 2, paragraph 1 (a)(iii) : the state capital tax (valtion varallisuusvero; den statliga förmögenhetsskatten)

 

Article 2, paragraph 1 (b) (i):

 

the communal tax (kunnallisvero; kommunalskatten),
the church tax (kirkollisvero; kyrkoskatten),
the forestry duty (metsänhoitomaksu; skogsvårdsavgiften).

 

Article 2, paragraph 1 (b) (ii):

 

the national pension insurance contribution (vakuutetun kansaneläkevakuutusmaksu; försäkrads folkpensionsförsäkringspremie),
the health insurance contribution (vakuutetun sairausvakuutusmaksu; försäkrads sjukförsäkringspremie),
the employer's social security contribution (työnantajan sosiaaliturvamaksu; arbetsgivares socialskyddsavgift).

 

Article 2, paragraph 1 (b) (iii) A: the inheritance tax and the gift tax (perintövero ja lahjavero; arvsskatten och gåvoskatten)

 

Article 2, paragraph 1 (b) (iii) B: --

 

Article 2, paragraph 1 (b) (iii) C: the value added tax (arvonlisävero; mervärdesskatten)


Article 2, paragraph 1 (b) (iii) D:

 

the excise duty on tobacco (tupakkavero; tobaksaccisen),
the excise duty on soft drinks (virvoitusjuomavero; läskedrycksaccisen),
the excise duty on liquid fuels (nestemäisten polttoaineiden valmistevero; accisen på flytande bränslen),
the excise duty on electricity and certain energy sources (sähkön ja eräiden polttoaineiden valmistevero; accis på elström och vissa bränslen),
the excise duty on alcohol and alcoholic beverages (alkoholi- ja alkoholijuomavero; accisen på alkohol och alkoholdrycker),
the tax on certain insurance premiums (eräistä vakuutusmaksuista suoritettava vero; skatten på vissa försäkringspremier),
the oil waste duty (öljyjätemaksu; oljeavfallsavgiften),
the motor-car tax (autovero; bilskatten).

 

Article 2, paragraph 1 (b) (iii) E:

 

the tax on specific motor vehicles (moottoriajoneuvovero; motorfordonsskatten),
the fuel fee (polttoainemaksu; bränsleavgift),
the vehicle tax (ajoneuvovero; fordonsskatt).

 

Article 2, paragraph 1 (b) (iii) F: --

 

Article 2, paragraph 1 (b) (iii) G:

 

the stamp duty (leimavero; stämpelskatten),
the oil damage duty (öljysuojamaksu, oljeskyddsavgiften),
the transfer tax (varallisuudensiirtovero; överlåtelseskatt),
the tax on lottery prizes (arpajaisvero; lotteriskatt),
the tax on waste (jätevero; avfallsskatt).

 

Article 2, paragraph 1 (b) (iv) : the municipal tax on real property (kiinteistövero; fastighetsskatten).

 

FRANCE

 

Article 2, paragraph 1 (a) (i) :

 

Income tax;
General social contribution;
Social debt repayment contribution;
Corporation tax;
Withholding tax on income from movable assets;
Annual flat-rate tax on companies;
Corporation tax contribution;
Payroll taxes and contributions;

 

Article 2, paragraph 1 (a) (ii) : Not applicable;


Article 2, paragraph 1 (a) (iii) :

 

Solidarity wealth tax;
Tax on the market value of immovables held in France by legal persons;

 

Article 2, paragraph 1 (b) (i): Not applicable;

 

Article 2, paragraph 1 (b) (ii): Not applicable;

 

Article 2, paragraph 1 (b) (iii) A: Duties on the free transfer of assets;

 

Article 2, paragraph 1 (b) (iii) B: Not applicable;

 

Article 2, paragraph 1 (b) (iii) C: Value-added tax and similar taxes;

 

Article 2, paragraph 1 (b) (iii) D: Indirect contributions;

 

Article 2, paragraph 1 (b) (iii) E: Taxes on company cars;

 

Article 2, paragraph 1 (b) (iii) F: Various taxes provided for under the General Tax Code and paid to the Government;

 

Article 2, paragraph 1 (b) (iii) G:

 

Stamp duties,
Registration fees and cadastral taxes paid to the Government,
Stock exchange transaction tax,
Tax on the income from accumulation or capital bonds,
Tax on sums paid by insurance and similar bodies and tax on insurance contracts;

 

Article 2, paragraph 1 (b) (iv) :

 

Built-up properties tax and land tax;
Occupancy tax;
Business tax;
Land motor-vehicle excise duty;
Stamp duty on registration certificates for land motor-vehicles;
Stamp duty and cadastral tax on transfers for consideration of immovable property not intended for use as dwellings;
Surcharge on registration fees and cadastral taxes payable on transfers of immovable property;
Departmental mining concession taxes;
Local infrastructure tax;
Special infrastructure tax of the Ile-de-France region and its supplementary tax;
Tax on driving licences;
Communal tax assimilated to direct local taxes;
Indirect taxes for local communities and various bodies.


GEORGIA

 

Article 2, paragraph 1.a.i :

 

– income tax;
– profit tax;

 

Article 2, paragraph 1.a.ii : --

 

Article 2, paragraph 1.a.iii : --

 

Article 2, paragraph 1.b.i : --

 

Article 2, paragraph 1.b.ii : --

 

Article 2, paragraph 1.b.iii.A : --

 

Article 2, paragraph 1.b.iii.B : property tax;

 

Article 2, paragraph 1.b.iii.C : value-added tax;

 

Article 2, paragraph 1.b.iii.D : excise tax;

 

Article 2, paragraph 1.b.iii.E : --

 

Article 2, paragraph 1.b.iii.F : --

 

Article 2, paragraph 1.b.iii.G : --

 

Article 2, paragraph 1.b.iv : --

 

GHANA

 

Article 2, paragraph 1.a.i :

 

– Income tax;
– Petroleum income tax;
– Mineral royalties;
– Withholding tax on interest;
– Withholding tax on dividend;
– Withholding tax on goods and services

 

Article 2, paragraph 1.a.ii : Capital gains tax

 

Article 2, paragraph 1.b.iii.A : Gift tax;

 

Article 2, paragraph 1.b.iii.C : value-added tax;

 

Article 2, paragraph 1.b.iii.D : excise tax;


GREECE

 

Article 2, paragraph 1.a.i :

 

– Personal income tax;
– Income tax on partnerships;
– Corporate Income tax;
– Withholding tax on dividends, royalties and interests;

 

Article 2, paragraph 1.a.ii : Tax on profit from the sale of shares;

 

Article 2, paragraph 1.a.iii : Not applicable;

 

Article 2, paragraph 1.b.i : Not applicable;

 

Article 2, paragraph 1.b.ii : Compulsory social security contributions payable to general government or to social security institutions, established under public law (υποχρεωτικές εισφορές κοινωνικής ασφάλισης των ασφαλιστικών φορέων);

 

Article 2, paragraph 1.b.iii.A : Tax on inheritance gifts and parental provision (φόρος κληρονομιών, δωρεών και γονικών παροχών);

 

Article 2, paragraph 1.b.iii.B :

 

– Tax on real estate (φόρος ακίνητης περιουσίας) and
– Special tax on real estate (
ειδικός φόρος επί των ακινήτων);

 

Article 2, paragraph 1.b.iii.C :

 

– Value-added tax (Φόρος Προστιθέμενης Αξίας #150; ΦΠΑ);
– Tax on luxury goods (
ειδικός φόρος πολυτελείας);

 

Article 2, paragraph 1.b.iii.D :

 

– Special consumption taxes on goods and services such as excise duties (ειδικοί φόροι κατανάλωσης αγαθών και υπηρεσιών όπως οι ειδικοί φόροι κατανάλωσης);
– Duty on mobile subscription services and on card mobile phone services (
τέλος συνδρομητών κινητής τηλεφωνίας και τέλος καρτοκινητής τηλεφωνίας);
– Insurance tax (
φόρος ασφαλίοτρων);
– Tax on casino entrance tickets (
φόρος επί των εισιτηρίων εισόδου στα καζίνο);
– Special tax on television advertisements (
ειδικός φόρος επί των διαφημίσεων που προβάλλονται από την τηλεόραση);

 

Article 2, paragraph 1.b.iii.E :

 

– Road tax on motor vehicles (τέλη κυκλοφορίας αυτοκινήτων οχημάτων) (vignette);
– Registration tax on vehicles (
τέλος ταξινόμησης αυτοκινήτων οχημάτων);
– Luxury tax on cars (
φόρος πολυτελείας αυτοκινήτων οχημάτων);
– Lump sum tax on the registration of public and private use lorries (
εφάπαξ εισφορά στα φορτηγά ιδιωτικής και δημόσιας χρήσης που μπαίνουν σε κυκλοφορία);

 

Article 2, paragraph 1.b.iii.F :

 

– Luxury tax on other vehicles e.g. pleasure boats (φόρος πολυτελείας σκαφών αναψυχής κλπ);
– Special tax on private pleasure boats (
ειδικός φόρος ιδιωτικών πλοίων αναψυχής);

 

Article 2, paragraph 1.b.iii.G :

 

– Real estate transfer tax (φόρος μεταβίβασης ακινήτων);
– Stamp duties (
φορολογία χαρτοσήμου);
– Indirect taxes on raising of capital (
φόρος συγκέντρωσης κεφαλαίων);
– Levy on the tickets of spectacles (
εισφορά επί των εισιτηρίων των θεαμάτων);
– Tax on playcard game tables in cafes (
τέλη διενέργειας παιγνίων με παιγνιόχαρτα);
– Special tax on bulldozers, cranes etc. (
τέλη μηχανημάτων έργων);

 

Article 2, paragraph 1.b.iv : Municipality tax assessed on real estate transfer (φόρος υπέρ δήμων και κοινοτήτων υπολογιζόμενος επί του φόρου μεταβιβασης ακινήτων).

 

ICELAND

 

Article 2, paragraph 1.a.i :

 

– the income tax to the state (tekjuskattar ríkissjóðs),
– the special tax on petroleum income (sérstakur skattur á kolvetnisvinnslu),

 

Article 2, paragraph 1.a.ii : --

 

Article 2, paragraph 1.a.iii : the net wealth tax (auðlegðarskattur),

 

Article 2, paragraph 1.b.i : the income tax to the municipalities (útsvar til sveitarfélaganna),

 

Article 2, paragraph 1.b.ii :

 

– social security tax (tryggingagjald),
– contribution to the construction fund for the elderly (gjald í framkvæmdasjóð aldraðra),

 

Article 2, paragraph 1.b.iii.A : inheritance tax (erfðafjárskattur),

 

Article 2, paragraph 1.b.iii.B : --

 

Article 2, paragraph 1.b.iii.C : value added tax (virðisaukaskattur),

 

Article 2, paragraph 1.b.iii.D :

 

– excise duties on : (vörugjöld):

 

– carbondioxide charge on mineral oils and petrol (kolefnisgjald),
– national broadcasting charge (útvarpsgjald),

 

Article 2, paragraph 1.b.iii.E :

 

– annual tax on motor vehicles (bifreiðagjald),
– special charge on heavy vehicles (kílómetragjald),

 

Article 2, paragraph 1.b.iii.F : market charge (markaðsgjald),

 

Article 2, paragraph 1.b.iii.G :

 

– stamp duty (stimpilgjald),
– charge on ship (skipagjöld),
– lighthouse charge (vitagjald),

 

Article 2, paragraph 1.b.iv :

 

– municipal property tax (fasteignagjöld),
– planning charge (skipulagsgjald),

 

The Convention will continue to apply to taxes which have been repealed as long as the taxes remain enforceable and collectible, for taxes prior to the repeal until the statute of limitation has elapsed.

 

IRELAND

 

Article 2, paragraph 1.a.i :

 

– tincome tax (including the universal social charge),
– corporation tax,

 

Article 2, paragraph 1.a.ii : capital gains tax

 

Article 2, paragraph 1.b.iii.A : capital acquisitions tax,

 

Article 2, paragraph 1.b.iii.B : local property tax

 

Article 2, paragraph 1.b.iii.C : value added tax,

 

Article 2, paragraph 1.b.iii.D : excise duties

 

Article 2, paragraph 1.b.iii.G : stamp duties


INDIA

 

For India, the Convention shall apply to taxes of every kind and description which fall within the categories set out in Article 2.1a and 2.1.b, whether such taxes are imposed by the Central Government or the Governments of political sub-divisions or local authorities and irrespective of the manner in which they are levied.

 

ITALY

 

Article 2, paragraph 1 (a) (i)

 

– Personal Income Tax (Imposta sul reddito delle persone fisiche – IRPEF)
– Corporate Income Tax (Imposta sul reddito delle società – IRES and the former Imposta sul reddito delle persone giuridiche – IRPEG).

 

Article 2, paragraph 1 (a) (ii): Substitute Incom Taxes, irrespective of their denimination.

 

Article 2, paragraph 1 (b) (i): Regional Tax on Productive Activities (Imposta regionale sulle attività produttive – IRAP).

 

Article 2, paragraph 1 (b) (iii):

 

Under category C: Value Added Tax (Imposta sul valore aggiunto – IVA).

 

Under category G:

 

– Registration Tax (Imposta di registro);
– Mortgage and Cadastral Taxes (Imposte ipotecaria e catastale);
– Financial Transaction Tax (Imposta sulle Transazioni Finanziarie);
– Wealth tax on real estate located abroad (Imposta sul valore degli immobili situati all'estero);
– Wealth tax on financial assets held abroad (Imposta sul valore delle attività finanziarie detenute all'estero).

 

Article 2, paragraph 1 (b) (iv): Local Property Tax (Imposta municipale propria – IMU)).

 

JAPAN

 

Article 2, paragraph 1 (a) (i)

 

– the income tax
– the corporation tax
– the special income tax for reconstruction
– the special corporation tax for reconstruction


Article 2, paragraph 1 (b) (iii) A

 

– the inheritance tax
– the gift tax

 

Article 2, paragraph 1 (b) (iii) B

 

– the land value tax

 

Article 2, paragraph 1 (b) (iii) C

 

– the consumption tax

 

Article 2, paragraph 1 (b) (iii) D

 

– the liquor tax
– the tobacco tax
– the special tobacco tax
– the gasoline tax
– the local gasoline tax
– the liquefied petroleum gas tax
– the aviation fuel tax
– the petroleum and coal tax

 

Article 2, paragraph 1 (b) (iii) E

 

– the motor vehicle tonnage tax

 

Article 2, paragraph 1 (b) (iii) G

 

– the registration and license tax
– the promotion of power-resources development tax
– the stamp tax
– the local special corporation surtax

 

KOREA

 

I. Article 2, paragraph 1.a.i

 

the income tax
the corporation tax
the special tax for rural development

 

II. Article 2, paragraph1.b.iii

 

1. Category A: the inheritance tax
the gift tax

 

2. Category B: the comprehensive real estate holding tax

 

3. Category C: the value added tax


4. Category D:

 

the individual consumption tax
the liquor tax

 

MALTA

 

Article 2, paragraph 1.a.i: Tax imposed under the Income Tax Act

 

Article 2, paragraph 1.a.ii: Not applicable

 

Article 2, paragraph 1.a.iii: Not applicable

 

Article 2, paragraph 1.b.i: Not applicable

 

Article 2, paragraph 1.b.ii: Not applicable

 

Article 2, paragraph 1.b.iii.A: Not applicable

 

Article 2, paragraph 1.b.iii.B: Not applicable

 

Article 2, paragraph 1.b.iii.C: Tax imposed under the Value Added Tax Act

 

Article 2, paragraph 1.b.iii.D: Not applicable

 

Article 2, paragraph 1.b.iiii.E: Not applicable

 

Article 2, paragraph 1.b.iii.F: Not applicable

 

Article 2, paragraph 1.b.iii.G: Not applicable

 

Article 2, paragraph 1.b.iv: Not applicable

 

MEXICO

 

Article 2, paragraph 1.a.i: Income Tax and Flat Rate Corporate Tax;

 

Article 2, paragraph 1.b.iii.C: Value Added Tax;

 

Article 2, paragraph 1.b.iii.D: Special Tax on Production and Services.

 

MOLDOVA

 

Article 2, paragraph 1. a. i: taxes on income of individuals and legal entities;

 

Article 2, paragraph 1.b.ii: social security contributions;

 

Article 2, paragraph 1.b.iii.B: taxes on immovable property;

 

Article 2, paragraph 1.b.iii.C: value-added taxes;

 

Article 2, paragraph 1.b.iii.D: excise taxes;

 

Article 2, paragraph 1.b.iii.E: taxes on the use of motor vehicles;

 

Article 2, paragraph 1.b.iv:

 

– taxes on natural resources ;
– local taxes.

 

THE NETHERLANDS

 

For the European part of the Netherlands

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Vennootschapsbelasting)
– Dividend Tax (Dividendbelasting)

 

Article 2, paragraph 1 (b) (ii)

 

– Social security contributions (Premies sociale verzekering)

 

Article 2, paragraph 1 (b) (iii)

 

– A. Inheritance, Transfer or Gift Tax (erfbelasting, schenkbelasting)
– C. Value added tax (Omzetbelasting)

 

For the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba)

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Winstbelasting)

 

For Aruba

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Winstbelasting)
– Dividend tax (Dividendbelasting)

 

For Curaçao

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Winstbelasting)
– Dividend tax (Dividendbelasting)

 

Article 2, paragraph 1 (b) (iii):

 

– A. Inheritance tax (Successiebelasting)
– B. Land tax (Grondbelasting)
– C. Value added tax (Omzetbelasting)
– D. Excise duties (Accijnzen)
- special import duty on petrol (bijzonder invoerrecht op benzine);
– excise duty on beer (accijns op bier);
– excise duty on cigarettes (accijns op sigaretten);
– excise duty on spirits (accijns op gedistilleerd);
– E. Motor vehicles tax (Motorrijtuigenbelasting)

 

For Sint Maarten

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Wage tax (Loonbelasting)
– Profit tax (Winstbelasting)
– Savings tax (Spaarvermogensheffing)

 

Article 2, paragraph 1 (b) (iii):

 

– A. Inheritance tax (Successiebelasting)
– B. Transfer tax (Overdrachtsbelasting)
– C. Turnover tax (Belasting op bedrijfsomzetten)
– E. Motor vehicles tax (Motorrijtuigenbelasting)

 

NEW ZEALAND

 

Taxes of every kind and description imposed under the laws of New Zealand administered by the Commissioner of Inland Revenue, which correspond to the taxes in the categories referred to in paragraphs 1(a) and (b)(iii) A, C, D, G of Article 2 of the Convention.

 

NORWAY

 

Article 2, paragraph 1.a :

 

1. the national tax on income (inntektsskatt til staten)
the national dues on remuneration to non-resident artists (avgift til staten av honorarer som tilfaller kunstnere bosatt i utlandet)

 

2. the national tax on capital gains from the alienation of shares (skatt til staten av gevinst ved avhendelse av aksjer)

 

3. the national tax on capital (formuesskatt til staten)


Article 2, paragraph 1.b :

 

1. the county municipal tax on income (inntektsskat til fylkeskommunen)
the municipal tax on income (inntektsskat til kommunen)
the municipal tax on capital (formuesskatt til kommunen)
the national contributions to the Tax Equalisation Fund (fellesskatt til Skattefordelingsfondet)

 

2. contributions to the National Insurance Scheme (folketrygdavgift)

 

3. A. tax on inheritance and certain gifts (avgift på arv og visse gaver)

 

3. B. --

 

3. C. value added tax (merverdiavgift)
investment tax (investeringsavgift)

 

3. D. taxes and excises on :

 

alcoholic beverages (brennevin og vin m.v.)
alcohol in imported essences (alkohol i essenser som inføres)
beer (øl)
tobacco (tobakksvarer)
petrol (bensin)
petroleum (mineralolje)
lubricants (smøreolje)
marine engines (båtmotorer)
electric power (elektrisk kraft)
chocolates and sweets (sjokolade)
sugar (sukker)
non-alcoholic beverages (alkoholfrie drikkevarer)
air-charter travel (charterreiser med fly)
cosmetic toiletries (kosmetiske toalettmidler)
equipment for recording and reproduction of sound and pictures etc. (utstyr for opptak og gjengivelse av lyd og bilde m.v.)
unrecorded audiotapes as well as recorded and unrecorded videotapes (uinnspilte lydkassettbånd og innspilte og uinnspilte videokassettbånd)
radio and television equipment (radio og televisjonsmateriell)
non-returnable bottles (engangsflasker)
batteries hazardous to the environment (miljøskadelige batterier)

 

3. E. annual tax on motor vehicles (årsavgift på motorvogner)
tax on motor vehicles etc. (engangsavgift på motorvogner m.v.)
mileage tax on the use of diesel-powered vehicles (kilometeravgift)
reregistration tax (omregistreringsavgift)
tax on assembled motor vehicles (oppbyggingsavgift)

 

3. F. tax on the registration of caravans (avgift på førstegangs registrering av campingtilhengere)
annual tax on caravans (årsavgift på campingtilhengere)

 

3. G. tax on documents transferring title to real property (avgift på dokument som overfører hjemmel til fast eiendom)
tax on the transfer of ownership rights and rights of use to real property etc. abroad (avgift på overføring av eiendomsrett og bruksrett til fast eiendom m.v. i utlandet)

 

4. municipal tax on real property (eiendomsskatt til kommunen)

 

POLAND

 

For the Republic of Poland, the Convention shall apply to the taxes referred to in sub-paragraphs (a)(i)-(iii) and (b) (ii)-(iii) of paragraph 1 of Article 2.

 

SLOVAK REPUBLIC

 

Article 2, paragraph 1.a.i:

 

– Tax on income of individuals,

 

– Tax on income of legal persons;

 

Article 2, paragraph 1.b.iii.C:

 

– Value added tax;

 

Article 2, paragraph 1.b.iii.D:

 

– Excise tax;

 

Article 2, paragraph 1.b.iii.E:

 

– Motor vehicle tax.

 

SLOVENIA

 

Article 2, paragraph 1.a.i:

 

–  taxes on income of individuals (davek od dohodkov fizičnih oseb – dohodnina);
–  taxes on income of legal persons (davek od dohodkov pravnih oseb).

 

Article 2, paragraph 1.b.iii:

 

A   inheritance and gift tax (davek na dediščine in darila);
C   value-added tax (davek na dodano vrednost);
D   excise duties (trošarine);
G   real estate transaction tax (davek od prometa nepremičnin).


SOUTH AFRICA

 

Article 2, paragraph 1.a.i:

 

–  Income tax;
–  Withholding tax on royalties;
–  Tax on foreign entertainers and sportspersons;
–  Turnover tax on micro businesses;
–  Dividend tax;
–  Withholding tax on interest, effective date 1 March 2015.

 

Article 2, paragraph 1.a.ii:

 

–   Capital gains.

 

Article 2, paragraph 1.b.iii.A:

 

–   Estate duty;
–   Donations tax.

 

Article 2, paragraph 1.b.iii.B:

 

–   Transfer duty.

 

Article 2, paragraph 1.b.iii.C:

 

–   Value Added Tax.

 

Article 2, paragraph 1.b.iii.D:

 

–   Excise tax.

 

Article 2, paragraph 1.b.iii.G:

 

–   Securities transfer taxes.

 

SPAIN

 

Article 2, paragraph 1.a.i.

 

Taxes on income or profits, or taxes on capital gains which are imposed separately from the tax on income or profits, and taxes on net wealth, imposed on behalf of the member States :

 

–   Personal Income Tax;
–   Non-Residents Income Tax;
–   Corporate tax;
–   Wealth Tax.

 

Article 2, paragraph 1.b.i.

 

Any of the above which are imposed on behalf of political subdivisions or local authorities of a Signatory State :

 

–   Tax on the Increase in the Value of Urban Land;
–   Tax on Economic Activities.

 

Article 2, paragraph 1.b.ii.

 

Payments and other Social Security resources paid to the Government or to the Social Security Institutions established by law.

 

Article 2, paragraph 1.b.iii.

 

Taxes in other categories, except customs duties, imposed on behalf of a signatory State, namely :

 

A.   Inheritance and Gift Tax.

 

B.   Tax on Immovable Property.

 

C.:

 

Value-Added Taxes;
General Indirect Tax for the Canary Islands;
Tax on Imports and Deliveries of Goods in the Canary Islands;
Tax on Production, Services and Imports in the cities of Ceuta and Melilla.

 

D.:

 

Tax on the Retail Sales of Certain Hydrocarbons;
Insurance Premium Tax;
Beer Tax;
Tax on Wine and Fermented Beverages;
Tax on Intermediate Products;
Tax on Alcohol and Derived Beverages;
Hydrocarbon Tax;
Tobacco Products Tax,
Electricity Tax;
Special Tax on Certain Means of Transport.

 

E.   Tax on Motor Vehicles.

 

F.   Tax on Capital Transfers and Documented Legal Acts.

 

Article 2, paragraph 1.b.iv.

 

Any of the above which are imposed on behalf of political subdivisions or local authorities:

 

–   Special Tax of the Autonomous Community of the Canary Islands on Petroleum-based Fuels;
–   Tax on Construction, Installations and Works.


SWEDEN

 

Article 2, paragraph 1.a :

 

i. The State income tax (den statliga inkomstskatten)
the sailors' tax (sjömansskatten)
the coupon tax (kupongskatten)
the tax on public entertainers (bevillningsavgiften för särskilda förmåner och rättigheter)
the tax on the undistributed profits of companies (ersättningsskatten)
the tax on distribution in connection with reduction of share capital or the winding up of a company (utskiftningsskatten), and
the profit sharing tax (vinstdelningsskatten).

 

iii. The State capital tax (den statliga förmögenhetsskatten)

 

Article 2, paragraph 1.b :

 

i. The communal income tax (den kommunala inkomstskatten)

 

ii. Charges according to :

 

– the Act (1981:691) on Social Security Contributions [lagen (1981:691) om socialavgifter]
– the Act (1982:423) on General Payroll Fee [lagen (1982:423) om allmän löneavgift]
– the Act (1984:668) on the Collection of Social Security Contributions from Employers [lagen (1984:668) om uppbörd av socialavgifter från arbetsgivare], and
– the Act (1989:484) on Work Environment Fee [lagen (1989:484) om arbetsmiljöavgift].

 

iii. A. The inheritance tax and the gift tax (arvsskatten och gåvoskatten).

 

iii. B. The State tax on real estate (den statliga fastighetsskatten).

 

iii. C. Taxes according to the Act (1968:430) on Value Added Tax [lagen (1968:430) om mervärdeskatt].

 

iii. D. Taxes according to the Act (1978:144) on Tax on certain travels [lagen (1978:144) om skatt på vissa resor], and
the Act (1983:1053) on turnover tax on certain securities [lagen (1983:1053) om skatt på omsättning av vissa värdepapper].

 

iii. E. Charges and taxes according to :

 

– the Road Traffic Tax Act (1973:601) [vägtrafikskattelagen (1973:601)]
– the Act (1976:338) on Road Traffic Tax on Vehicles which are not registered in Sweden [lagen (1976:388) om vägtrafikskatt på vissa fordon som inte är registrerade här i riket]
– the Act (1976:339) on Tax on Cars for Sale [lagen (1976:339) om saluvagnsskatt]
– the Road Traffic Tax Act (1988:327) [vägtrafiksskattelagen (1988:327)], and
– the Road Traffic Tax Act (1988:328) on foreign vehicles [lagen (1988:328) om vägtrafikskatt på utländska fordon].

 

iii. G. Charges according to the Act (1972:435) on Fee on Excess Freight [lagen (1972:435) om överlastavgift].

 

TUNISIA

 

Article 2, paragraph 1.a.i:

 

– personal income tax,
– corporation tax.

 

Article 2, paragraph 1.a.ii:

 

– tax on capital gains of:

 

– transfer of buildings and building lands and social rights within real estate companies,
– transfer and retrocession of shares, partnership shares and fund shares and transfer and retrocession of rights on the related titles.

 

Article 2, paragraph 1.b.ii:

 

– social security contributions payable to general government or to social security institutions established under public law.

 

Article 2, paragraph 1.b.iii.A:

 

– taxes on registration of inheritance or gift.

 

Article 2, paragraph 1.b.iii.B:

 

– tax on immovable property.

 

Article 2, paragraph 1.b.iii.C:

 

– value added tax; consumption tax; registration and stamp duties returning to the State budget other than those referred to in paragraph 1.b.iii.A.

 

Article 2, paragraph 1.b.iii.D:

 

– single tax on insurance; taxes on turnover for the benefit of special treasury funds; road tax; stamp duties; compensation charges; visit tax; administrative formalities tax; telecommunications tax.


Article 2, paragraph 1.b.iv:

 

– taxes on buildings; taxes on building lands; taxes on industrial, commercial or professional buildings; hotel tax; entertainment tax; other taxes and duties for the benefit of local collectivities as provided by the Code of Local Taxation promulgated by Law No.97-11 of 3 February 1997.

 

TURKEY

 

Article 2, paragraph 1.a.i :

 

–   the income tax;
–   the corporation tax;

 

Article 2, paragraph 1.a.ii: --

 

Article 2, paragraph 1.a.iii: --

 

Article 2, paragraph 1.b.i: --

 

Article 2, paragraph 1.b.ii: --

 

Article 2, paragraph 1.b.iii.A: --

 

Article 2, paragraph 1.b.iii.B: --

 

Article 2, paragraph 1.b.iii.C: value-added tax;

 

Article 2, paragraph 1.b.iii.D: --

 

Article 2, paragraph 1.b.iii.E: --

 

Article 2, paragraph 1.b.iii.F: --

 

Article 2, paragraph 1.b.iii.G: --

 

Article 2, paragraph 1.b.iv: --

 

UKRAINE

 

Article 2, paragraph 1.a.i :

 

– tax on profits of enterprises;
– tax on income of naturals.

 

Article 2, paragraph 1.b.ii : compulsory social security contribution.

 

Article 2, paragraph 1.b.iii.B : land fee.

 

Article 2, paragraph 1.b.iii.C : value-added tax.

 

Article 2, paragraph 1.b.iii.D :

 

– excise tax;
– duty on the development of viticulture, gardening and hop-growing.

 

Article 2, paragraph 1.b.iii.E : tax on the ownership of moto vehicles and other self-propelled machines and mechanisms.

 

Article 2, paragraph 1.b.iv :

 

– single tax;
– fixed agricultural tax;
– state customs;
– rental payment;
– duty for the special use of natural resources.

 

UNITED KINGDOM

 

The Convention shall apply to thoses taxes in Article 2, paragraph 1, which fall within:

 

For the United Kingdom of Great Britain and Northern Ireland

 

a) any of paragraphs (i) to (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).

 

For Anguilla

 

a) paragraphs (iii)(B), (iii)(C) or (iii)(D) of sub-paragraph (b)

 

For Bermuda

 

no applicable taxes

 

For the British Virgin Islands

 

paragraphs (ii) or (iii)(B) of sub-paragraph (b).

 

For the Cayman Islands

 

a) any of paragraphs (i) to (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).

 

For Gibraltar

 

a) paragraph (a)(i).

 

For the Isle of Man

 

paragraph (1)(a)(i): Income Tax.

 

For the Bailiwick of Jersey

 

- paragraph (a)(i): taxes on income or profits,
- paragraph (a)(ii): taxes on capital gains which are imposed separately from the tax on income or profits,
- paragraph (a)(iii): taxes on net wealth.

 

For Montserrat

 

a) paragraphs (i) and (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).

 

For the Turks and Caicos Islands

 

. paragraph (iii) of sub-paragraph (b).

 

UNITED STATES OF AMERICA

 

For the United States, this Convention shall apply to taxes imposed under Title 26 of the United States Code (the Internal Revenue Code of 1986), as amended, which correspond to the taxes in the categories referred to in paragraph 1.A and 1.B II and III of Article 2 of the Convention.

 

 

 

 


ANNEX B – Competent authorities

 

ALBANIA

 

Ministry of Finance: General Tax Directory.

 

ARGENTINA

 

Federal Administration of Public Revenue.

 

AUSTRALIA

 

Commissioner of Taxation or an authorised representative of the Commissioner.

 

AZERBAIJAN

 

Ministry of taxes,
State Customs Committee,
Ministry of Labour and Social Protection of Population,
Ministry of Finance.

 

BELGIUM

 

Minister for Finance or an authorised representative.

 

BELIZE

 

Financial Secretary in the Ministry of Finance.

 

CANADA

 

The Minister of National Revenue or the Minister’s authorised representative.

 

COLOMBIA

 

The competent authority for the Republic of Colombia is the Director General of the National Tax and Customs Administration (Director General de la Dirección de Impuestos y Aduanas Nationales – DIAN) or his autorised representative.

 

COSTA RICA

 

The Director of the Tax Administration (Director General de Tributación).

 

CROATIA

 

The Ministry of Finance or its authorised representative.


CZECH REPUBLIC

 

The Minister of Finance or his authorised representative;
The Czech Social Security Administration in relation to compulsory social security contributions and a contribution to the state employment policy;
The Center for International Reimbursements in relation to compulsory public health insurance contributions.

 

DENMARK

 

(except for Greenland)

 

The Minister for Taxation of his authorised representative,

 

Greenland

 

The Local Government or its authorised representative.

 

FINLAND

 

The National Board of Taxes.

 

FRANCE

 

1. For the contributions referred to in Chapter VI of Title III of Book I of the Social Security Code and in Chapter II of Ordinance No. 96-50 of 24 January 1996 on the social debt repayment:

 

– concerning those recovered by social security bodies : as appropriate, the Chairman of the Administrative Council of the Central Agency for Social Security Bodies (Agence centrale des organismes de sécurité sociale – ACOSS) or the Chairman of the Administrative Council of the Agricultural Social Insurance Mutual Benefit Fund (Caisse centrale de mutualité sociale agricole – CCMSA);

 

– concerning those recovered by the Treasury: the Minister responsible for the Budget or his authorised representative;

 

2. For all the other taxes referred to in Annex A : the Minister responsible for the Budget or his authorised representative.

 

GEORGIA

 

The Ministry of Finance or its authorised representative.

 

GHANA

 

The Commissioner-General of the Ghana Revenue Authority or an authorized representative.
Address:
Commissioner-General
Ghana Revenue Authority
GP 2202 Accra, Ghana.

 

GREECE

 

The Minister of Economy and Finance or his authorised representative.

 

For Exchange of Information on Value added taxes : Ministry of Finance, General Secretariat of Taxation and Customs, General Directorate of Tax Audits and Public Revenues, Directorate of Tax Audits, Section B' – CLOEL.

 

INDIA

 

The Minister of Finance or his authorised representatives i.e., the Joint Secretary, Foreign Tax and Tax Research Division-I and the Joint Secretary, Foreign Tax and Tax Research Division-II, Department of Revenue, Ministry of Finance.

 

IRELAND

 

The Revenue Commissioners or their authorised representative.

 

ITALY

 

The Ministry of Economy and Finance – Tax Policy Department.

 

JAPAN

 

The Minister of Finance or his authorised representative.

 

KOREA

 

The Minister of Strategy and Finances or his authorized representative

 

MALTA

 

The Minister responsible for finance or his authorised representative

 

MEXICO

 

– Ministry of Finance;
– Tax Administration Service.

 

MOLDOVA

 

The Ministry of Finance or its authorised representatives.

 

NETHERLANDS

 

– For tax purposes : the Minister of Finance or his authorised representative;

 

– For Social security purposes: the State Secretary for Social Affairs and Employment or his authorised representative.

 

Curaçao

 

The Minister of Finance or his authorised representative.

 

Sint Maarten

 

The Minister of Finance or his authorised representative.

 

Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba)

 

The Minister of Finance or his authorised representative.

 

Aruba

 

The Minister of Finance or his authorised representative.

 

NEW ZEALAND

 

The Commissioner of Inland Revenue or an authorised representative of the Commissioner.

 

NORWAY

 

The Minister of Finance and Customs or his authorised representative.

 

POLAND

 

For the Republic of Poland, the term 'competent authority' means the Minister of Finance or his authorized representative.

 

SLOVAK REPUBLIC

 

The Ministry of Finance or its authorised representative.

 

SLOVENIA

 

The Ministry of Finance of the Republic of Slovenia or its authorised representative

 

SOUTH AFRICA

 

The Commissioner for the South Africa revenue Service or an authorised representative of the Commissioner.

 

SPAIN

 

The Minister of Economy and Finance, or the authorised representative thereof, and within the sphere of their powers, the Minister of Employment and Immigration or the Minister that, in the future, may replace him, regardless of the fact that, in practice, such functions may be carried out by the General Treasury of the Social Security.

 

SWEDEN

 

The Minister of Finance or the National Tax Board.

 

TUNISIA

 

The Minister in charge of Finance or his authorised representatives.

 

TURKEY

 

The Minister of Finance or his authorised representative.

 

UKRAINE

 

The State Tax Administration of Ukraine;
The State Customs Service of Ukraine;
The Pension Fund of Ukraine.

 

UNITED KINGDOM

 

For the United Kingdom of Great Britain and Northern Ireland:
The Commissioners for Her Majesty's Revenue and Customs or their authorised representative

 

For Anguilla:
The Permanent Secretary for Finance or their authorised representative.

 

For Bermuda:
The Minister of Finance or its authorised representative.

 

For the British Virgin Islands:
The International Tax Authority - Ministry of Finance.

 

For the Cayman Islands:
The Tax Information Authority or its authorised representative.

 

For Gibraltar:
The Commissioner of Income Tax of the Government of Gibraltar.

 

For Bailiwick of Jersey:
The Treasury and Resources Minister or his authorised representative.

 

For the Isle of Man:
The Assessor of Income Tax or his or her delegate.

 

For Montserrat:
The Comptroller of Inland Revenue or their authorised representative.

 

For the Turks and Caicos Islands:
The Permanent Secretary for the Ministry of Finance, Investment and Trade or their authorised representative.


UNITED STATES OF AMERICA

 

For the United States, the term "competent authority" means the Secretary of the Treasury or his designee.  


ANNEX C – Definition of the word "national" for the purpose of the Convention

 

AUSTRALIA

 

In relation to Australia, the term “national” means any individual possessing the citizenship of Australia; and any legal person, company, partnership or association deriving its status as such from the laws in force in Australia.

 

AZERBAIJAN

 

– all individuals possessing the nationality of the Republic of Azerbaijan;
– all legal persons (including partnership and joint venture), companies, associations and other organisations deriving their status as such from the legislation of the Republic of Azerbaijan.

 

BELGIUM

 

None.

 

BELIZE

 

In relation to Belize, the term “national” means any individual possessing the citizenship of Belize.

 

GEORGIA

 

– any individual possessing the citizenship of Georgia;
– any legal person or partnership or association deriving its status as such from the laws in force in Georgia.

 

GREECE

 

None provided.

 

IRELAND

 

The term “nationals” in relation to Ireland shall be understood as any individuals possessing the citizenship of Ireland, and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Ireland.

 

KOREA

 

1. Any individual possessing the nationality of the Republic of Korea.
2. Any legal person, partnership or association deriving its status as such from the laws in force in the Republic of Korea.

 

MEXICO

 

(i) any individual of Mexican nationality ; and
(ii) any legal entity, company or association that derives its status as such from the current legislation in Mexico.

 

NETHERLANDS

 

For the European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), Aruba, Curaçao and Sint Maarten

 

1. all individuals possessing the Dutch nationality;
2. all legal persons, companies and associations deriving their status as such from the laws in force in the European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), Aruba, Curaçao and Sint Maarten.

 

NEW ZEALAND

 

Any individual possessing the nationality or citizenship of New Zealand and any legal person, partnership or association deriving its status as such from the laws in force in New Zealand.

 

SLOVAK REPUBLIC

 

i. any individual possessing the nationality or citizenship of the Slovak Republic;
ii. any legal person, association and other entities deriving its status as such from the laws in force in the Slovak Republic.

 

SOUTH AFRICA

 

Any individual possessing the nationality or citizenship of South Africa and any legal person, partnership, association, or other entity deriving its status as such from the laws in force in South Africa.

 

SPAIN

 

1.    All individuals of Spanish nationality.
2.    All legal persons, partnerships or associations and other institutions set up in accordance with current Spanish legislation.

 

TUNISIA

 

any individuals possessing the Tunisian nationality, and
any legal person, partnership, association and other organisation deriving their status as such from the legislation of Tunisia.

 

TURKEY

 

All individuals possessing Turkish nationality in accordance with the Turkish Nationality Code, and all legal persons, partnership or association deriving their status as such from the laws in force in Turkey.

 

UNITED KINGDOM

 

In relation to the United Kingdom, the term "national" means any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the United Kingdom.

 

In relation to Anguilla, the term "national" means any person regarded as belonging to Anguilla under section 80 of the Anguilla Constitution, as amended by the Anguilla Constitution (Amendment) Order 1990 S.I. 1990/587.

 

In relation to Bermuda, the term "national" means any individual possessing Bermudian Status as defined in accordance with paragraph 102(3) of Schedule 1 to the Bermuda Constitution Order S.I. 1968/182, and any legal person, partnership, company, trust, estate, association or other entity created under the laws in force in Bermuda.

 

In relation to the British Virgin Islands, the term "national" means any person who belongs to the British Virgin Islands within the meaning of section 2(2) of the Virgin Islands Constitution Order 2007 S.I.2007/1678 and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the British Virgin Islands.

 

In relation to the Cayman Islands, the term "national" means any person who possesses Caymanian status under the repealed Immigration Law (2003 Revision) or any earlier law providing for the same or similar rights, and includes any person who acquires the status under Part III of the Immigration Law (2012 Revision).

 

In relation to Gibraltar, the term "national" means a Gibraltarian within the meaning of the Gibraltarian Status Act 1962 and any legal person, partnership or association deriving its status as such from the laws in force in Gibraltar.

 

In relation to the Isle of Man, the term "national" means any individual who has a right of abode in the Isle of Man and possesses British citizenship and any legal person, partnership or association deriving its status as such under the laws of the Isle of Man.

 

In relation to the Bailiwick of Jersey, the term "national" means any citizen of the Bailiwick of Jersey and any legal person, partnership or association deriving its status as such from the laws in force in the Bailiwick of Jersey.

 

In relation to Montserrat, the term "national" means a person defined as Montserratian under section 107(2) of the Montserrat Constitution Order 2010 S.I. 2010/2474.

 

In relation to the Turks and Caicos Islands, the term "national" means a person defined as a Turks and Caicos Islander under section 132 of the Turks and Caicos Islands Constitution Order 2011 S.I. 2011/1861.

 

 

 

 

 

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