Key Benefits:
President of the Republic,
On the report of the Prime Minister and the Minister for Foreign Affairs,
Considering the Constitution, in particular articles 52 to 55;
Vu la Act No. 2012-321 of 7 March 2012 authorizing the ratification of the Avender to the agreement between the French Republic and the Republic of Austria with a view to avoiding double taxation and preventing tax evasion in respect of income and property taxes;
Vu le Decree No. 53-192 of 14 March 1953 amended on the ratification and publication of international commitments undertaken by France;
Vu le Decree No. 94-1065 of 6 December 1994 publication of the agreement between the French Republic and the Republic of Austria with a view to avoiding double taxation and preventing tax evasion in respect of income and property tax (as a whole protocol), signed in Vienna on 26 March 1993,
Decrete:
The amendment to the convention between the French Republic and the Republic of Austria with a view to avoiding double taxation and preventing tax evasion in respect of taxes on income and on fortune (as a whole protocol), signed in Paris on 23 May 2011, will be published in the Official Journal of the French Republic.
The Prime Minister and the Minister for Foreign Affairs are responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
A V E N A N T
TO THE CONVENTION AGAINST THE FRANÇAISE REPUBLIC AND THE REPUBLIC OF OVERVIEW OF IMPOSAL DOUBLES AND PREVENTION THE FISCAL EVASION ON THE FRENCH AND FORTUNE (ENSEMBLE A PROTOCOL)
The French Republic and the Republic of Austria, desiring to amend the Convention between the French Republic and the Republic of Austria with a view to avoiding double taxation and preventing tax evasion on income tax and on capital signed in Vienna on 26 March 1993 (hereinafter referred to as "the Convention"),
The following provisions were agreed:
Article 1
Article 26 of the Convention is replaced by the following:
“Article 26
Exchange of information
1. The competent authorities of the Contracting States shall exchange the information likely to be relevant to the application of the provisions of this Convention or for the administration or application of the domestic law relating to the taxation of any kind or denomination perceived on behalf of the Contracting States or their local authorities, to the extent that the taxation it provides is not contrary to the Convention. The exchange of information is not restricted by sections 1 and 2.
2. The information received under paragraph 1 by a Contracting State shall be kept secret in the same manner as the information obtained pursuant to the domestic legislation of that State and shall be communicated only to the persons or authorities (including the courts and administrative bodies) concerned by the establishment or collection of the taxes referred to in paragraph 1, by the procedures or prosecutions relating to such taxes, by the decisions on remedies relating to such taxes, or by the control of the above. These individuals or authorities only use this information for these purposes. They may disclose this information in public court hearings or judgments. Notwithstanding the foregoing, the information received by a Contracting State may be used for other purposes where this is the result of the laws of both States and where the competent authority of the State providing the information authorizes such use.
3. Each Contracting State shall take the necessary measures to ensure the availability of information and the capacity of its tax administration to access and transmit it to its counterpart.
The provisions of paragraphs 1 and 2 shall not be construed as imposing on a Contracting State the obligation:
(a) To take administrative measures derogating from its legislation and administrative practice or those of the other Contracting State;
(b) To provide information that could not be obtained on the basis of its legislation or in the course of its normal administrative practice or those of the other Contracting State;
(c) To provide information that would reveal a commercial, industrial, professional or commercial secret or information that would be contrary to public order.
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use the powers available to it to obtain the information requested, even if it does not need it for its own tax purposes. The obligation contained in the previous sentence shall be subject to the limitations provided for in paragraph 3 unless such limitations are likely to prevent a Contracting State from communicating information solely because they do not have an interest in it in the national context.
5. In no case shall the provisions of paragraph 3 be construed as permitting a Contracting State to refuse to disclose information solely because the information is held by a bank, other financial institution, an agent or a person acting as an agent or trustee or because that information relates to the property rights of a person. »
Article 2
1. Each Contracting State shall notify the other of the completion of the procedures required for the entry into force of this Advant. This Advant comes into force on the first day of the month following the date of the last notification.
2. The provisions of this Advant apply to any calendar year or accounting period beginning on or after January 1, 2011.
3. The provisions of this Agreement shall remain in force as long as the Convention remains in force.
IN WITNESS WHEREOF, the undersigned, duly authorized to do so, have signed the present Advant.
DONE in Paris, May 23, 2011, in double copy in French and German, both texts being equally authentic.
For the French Republic:
Christine Lagarde
Minister of Economy,
Finance and Industry
For the Republic of Austria:
Andréas Schieder
Secretary of State
Finance
ADDITIONAL PROTOCOL
At the time of the signing of the amendment to the Convention with a view to avoiding double taxation on income and property taxes and preventing tax evasion signed in Vienna on 26 March 1993, concluded this day between the French Republic and the Republic of Austria, the undersigned agreed that the following provisions are an integral part of the amendment.
Article 26:
1. With respect to Article 26, the usual sources of information available in the requesting State must have been used before a request for information is made.
2. The purpose of the reference to "probably relevant" information is to ensure the widest possible exchange of tax information, without requiring the Contracting States to request information that is unlikely to be relevant to elucidating the tax matters of a specified taxpayer ("intellect fishing").
3. The requesting tax authority shall provide the following information to the required tax authority:
(a) The identity of the person under control or investigation;
(b) The period under which the information is requested;
(e) A description of the information sought, including its nature and the form in which the requesting State wishes to receive information from the requested State;
(d) The tax purpose in which the information is sought;
(c) To the extent they are known, the names and addresses of any person to whom it is deemed to be in possession of the requested information and any element that could facilitate the search for information.
4. It is understood that Article 26 does not require the Contracting States to exchange spontaneous or automatic information. It is also understood that these procedural rules must be interpreted liberally so as not to constitute an obstacle to the exchange of effective information.
IN WITNESS WHEREOF, the undersigned, duly authorized to do so, have signed this Additional Protocol.
DONE in Paris, May 23, 2011, in double copy in French and German, both texts being equally authentic.
For the French Republic:
Christine Lagarde
Minister of Economy,
Finance and Industry
For the Republic of Austria:
Andréas Schieder
Secretary of State
Finance
Done on 25 June 2012.
François Hollande
By the President of the Republic:
The Prime Minister,
Jean-Marc Ayrault
Minister of Foreign Affairs,
Laurent Fabius
