section 1 of the agreement between Sweden and Russia on mutual assistance
at combating some fiscal crimes who have signed the
2 december 1997 shall apply that regulation in this country.
Agreement in English and Swedish originaltext2 can be found in the annex to
This regulation.
section 2 of the customs service shall notify such provisions as
necessary for enforcement of this Regulation as referred to in
Article 13(1), second sentence, of the agreement. Regulation (1999:553).
Annex
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND
THE GOVERNMENT OF THE RUSSIAN FEDERATION REGARDING MUTUAL
ASSISTANCE IN COMBATING CERTAIN FISCAL OFFENCES, THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF
The RUSSIAN FEDERATION, hereinafter referred to as the
Contracting Parties,
CONSIDERING that offences against customs as well as fiscal
legislation are prejudicial to the economic interests of their
respective countries;
Guided by the legislation and international commitments of
their States, as well as their mutual interest in efficient
solutions in order to prevent, reveal and suppress fiscal
offences covered by this Agreement;
HAVE AGREED AS FOLLOWS:
DEFINITION
ARTICLE 1
For the purposes of the present Agreement,
1. "Competent Authority" shall mean in the Kingdom of Sweden,
the Board of Customs (Customs Agency) and in the Russian
The Federation, the Federal Tax Police Service (Federalnaya Sluzhba
Nalogovoi Politsii). Should the denomination of these
Authorities be changed, the Contracting Parties shall inform
each other through diplomatic channels.
2. "Applicant Authority" shall mean the competent Authority of
a Contracting Party which makes a request for assistance under the
This Agreement.
3. "Requested Authority" shall mean the competent Authority of
a Contracting Party which receives a request for assistance
under this Agreement.
4. ' Legislation ' shall mean provisions laid down by law for fiscal
or regulation, for the implementation of which each of the
competent Authorities has total or partial responsibility.
5. "Offence" shall mean any violation of legislation as defined
in paragraph 4 above, as well as any attempted violation of
such legislation.
SCOPE OF AGREEMENT ARTICLE 2 1. The Contracting Parties shall afford each other mutual
assistance in combating fiscal offences within the competence
of the Authorities specified in Article 1:1 and in accordance
with the provisions set out in this Agreement.
2. Assistance within the framework of this Agreement shall be
rendered in accordance with the relevant legislation in force
in the territory of the requested Contracting Party and within
the competence and resources of the requested Authority. If
necessary, a competent Authority can arrange for assistance to
be provided by another national authority, in accordance with
the relevant legislation in force in the territory of the
requested Contracting Party.
3. This Agreement shall not prejudice the provisions of any
The agreement on legal assistance in criminal matters to which the
Contracting Parties have adhered.
FORMS OF ASSISTANCE ARTICLE 3 Within the framework of this Agreement the competent
Authorities may use the following forms of assistance:
-exchange of information on fiscal offences by natural and
legal person;
-submission of documents connected with offences;
-investigations and other measures aimed at the prevention,
revealing and suppression of fiscal offences;
-exchange of experience in the creation and operation of
information systems used in combating fiscal offences;
-setting up of ad hoc groups, exchange of representatives
liasion officers and experts, as well as arranging for
personnel training.
EXCHANGE OF INFORMATION
ARTICLE 4
1. The competent Authority of one Contracting Party shall, upon
request, supply to the competent Authority of the other
Contracting Party any information likely to be of use to it
relating to offences against the legislation covered by this
Agreement and in particular, regarding:
(a) persons known or suspected of committing or having
committed offences against such legislation;
(b) import and export operations known or suspected of being
employed in committing offences against such legislation;
(c) new ways and means employed in committing offences against
such legislation.
2. If the competent Authority of one Contracting Party believes
that information at its disposal is of interest for the
competent Authority of the other Contracting Party, it can
forward that information on its own initiative.
ARTICLE 5
The competent Authority of one Contracting Party shall, upon
request, supply to the competent Authority of the other
Contracting Party reports, records of evidence or certified
copies of documents giving all relevant information on
activities, detected or planned, which constitute or appear to
constitute an offence against the legislation covered by this
Agreement.
Original files and documents shall be requested only in cases
where certified copies would be insufficient. Originals which
have been transmitted shall be returned at the earliest
opportunity unless return is waived by the requested Authority.
ARTICLE 6
The documents referred to in this Agreement may be replaced by
information transferred by electronic means for the same
purpose. All relevant information for the interpretation or
utilization of the material should be supplied at the same
time.
INVESTIGATIONS ARTICLE 7
1. Upon application, the requested Authority shall initiate
official inquiries concerning operations which are or appear to
be contrary to the legislation covered by this Agreement. It
shall communicate the results of such inquiries to the
applicant Authority.
2. These inquiries shall be conducted under the relevant
legislation in force in the territory of the requested
Contracting Party. The requested Authority shall proceed as
though it was acting on its own account.
3. The requested Authority may allow officials of the applicant
Contracting Party to be present at such investigations.
EXPERTS AND WITNESSES
ARTICLE 8
In answer to a request presented in accordance with the proceedings
other forms stipulated by legislation in force in the territories
of the Contracting Parties, the requested Authority of a
Contracting Party may authorize its officials to appear as
experts and witnesses before courts or authorities of the other
Contracting Party. This provision will apply to offences
covered by this Agreement. Such officials shall give evidence
regarding facts established by them in the course of their
duties.
USE OF INFORMATION AND DOCUMENTS
ARTICLE 9
1. the Information, documents and other communications received
under this Agreement shall not be used for purposes other than
those specified in this Agreement, without the written consent
of the competent Authority which furnished them.
2. Any information communicated in whatever form pursuant to
This Agreement shall be of a confidential nature. It shall be
covered by the obligation of official secrecy and shall enjoy
the protection extended to the same kind of information and
documents under the relevant legislation in force in the
territory of the Contracting Party which received it.
3. The provisions of paragraph 1 shall not impede the use of
information in any judicial or administrative proceedings
subsequently instituted for failure to comply with legislation
covered by this Agreement.
4. The competent Authorities of the Contracting Parties may,
However, in accordance with the purposes and within the scope
of this Agreement, in their records of evidence, reports, and
testimonies, and in proceedings and charges brought before
courts, use as evidence information and documents obtained in
accordance with this Agreement.
5. The use made of such information and documents as evidence
in courts and the weight to be attached thereto shall be
determined in accordance with the relevant legislation.
6. The provisions of this Article shall not prevent a
Contracting Party which is a Member of the European Union from
about the its bond when it comes to communicating
information obtained under this Agreement to the customs
authorities of the Member States of the European Union and the
competent services of the Commission. Such information shall,
However, be of relevance to the European Community and fall
within its competencies.
THE FORM AND SUBSTANCE OF REQUESTS FOR ASSISTANCE
ARTICLE 10
1. Requests pursuant to the present Agreement shall be made in
writing. Documents necessary for the execution of such requests
shall accompany the request. When required because of the
urgency of the situation, oral requests may be accepted, but
must be confirmed in writing immediately.
2. Requests pursuant to paragraph 1 of this Article shall
include the following information:
(a) the competent Authority making the request;
(b) the measure requested;
(c) the object of and the reason for the request;
(d) the laws, rules, regulations and other legal elements
involved;
(e) indications as exact and comprehensive as possible on the
natural or legal persons being the target of the
investigations;
(f) a summary of the relevant facts.
3. Requests shall be submitted in an official language of the
requested Contracting Party, in English or in another language
acceptable to the requested Authority.
4. If a request does not meet the formal requirements, its
correction or completion may be demanded; the ordering of
precautionary measures shall not be affected thereby.
EXCEPTIONS FROM THE LIABILITY TO RENDER ASSISTANCE
ARTICLE 11
1. If the requested Authority considers that the assistance
sought would infringe upon the sovereignty, public order,
security or other essential interests of the requested
Contracting Party or would involve violation of an industrial,
commercial or professional secret in the territory of that
Contracting Party, it may refuse to provide such assistance,
provide it partly or provide it subject to certain conditions
or requirements.
2. If a request for assistance cannot be complied with, the
applicant Authority shall be notified without delay and shall
be informed of the reasons for the refusal to provide
assistance.
3. If a competent Authority asks for assistance which it would
itself be unable to give if asked to do so by the competent
Authority of the other Contracting Party, it shall draw
attention to that fact in its request. Compliance with such a
request shall be within the discretion of the requested
Authority.
COSTS
ARTICLE 12
Each competent Authority shall waive all claims for
reimbursement of costs incurred in the execution of this
Agreement, with the exception of expenses for experts in
Article 8, witnesses, interpreters and translators. The
applicant Authority shall bear all costs associated with the
travel of its representatives. The payment of any extraordinary
costs shall be agreed by the competent authorities before the
costs are incurred.
IMPLEMENTATION
ARTICLE 13
1. Implementation of this Agreement shall be entrusted to the
competent Authorities of the Contracting Parties. Those
Authorities shall mutually agree on detailed arrangements for
that purpose.
2. The competent Authorities of the Contracting Parties may
arrange for investigation services within the Swedish Customs
and the Russian Tax Police to be in direct communication with
each other.
TERRITORIAL APPLICABILITY
ARTICLE 14
This Agreement shall apply to the territories of both
Contracting Parties.
ENTRY INTO FORCE
And TERMINATION ARTICLE 15
1. Each Government shall notify the other through diplomatic
the channels when all necessary national legal requirements for
entry into force have been ugly fil led. The Agreement shall enter
into force sixty days after the last notification has been
received.
2. This Agreement may be terminated by written notice through
diplomatic channels and shall cease to be in force six months
After such notice has been received by the other Contracting
Party.
In witness whereof the undersigned, duly authorized thereto,
have signed this Agreement.
Done at Stockholm on the 2nd of December 1997, in two
originals, in the Swedish, Russian and English languages, all
texts being equally authentic. In case of any divergency of
interpretation of the provisions of this Agreement the English
text shall prevail.
For the Government of the Kingdom of Sweden
L. Pagrotsky
For the Government of the
Russian Federation
S. Almazov
Annex
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE RUSSIAN
THE FEDERATION GOVERNMENT ON MUTUAL ASSISTANCE IN COMBATING
SOME FISCAL OFFENCES
THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE RUSSIAN FEDERATION
Government, hereinafter referred to as the Contracting Parties,
Considering that the violation of the customs legislation as well as
tax legislation is detrimental to their respective countries ' economic
interests,
Guided by its national legislation and international
commitments as well as by their mutual interest to achieve
effective solutions to prevent, detect and combat the
fiscal offences covered by this agreement,
HAVE AGREED
The FOLLOWING:
DEFINITIONS
ARTICLE 1
For the purposes of this agreement
1. "competent authority" means the Kingdom of Sweden
General Customs Board and of the Russian Federation Federal
Tax Police (Federalnaja Sluzjba Nalogovoj Politsii). If
their name would be changed, the Contracting
Parties underrrätta each other diplomatically,
2. "requesting authority" means the competent authority of a Contracting
party which makes a request for assistance under this agreement,
3. "requested authority" means the competent authority of a Contracting
a party who receives a request for assistance under this agreement,
4. legislation: fiscal provisions in laws, regulations and administrative
regulations for which each Contracting
competent authority responsible in whole or in part,
5. violation: any violation or attempted violation of
the legislation referred to in paragraph 4 above.
SCOPE of APPLICATION
ARTICLE 2
1. the Contracting Parties shall, within the framework of the
authorities, referred to in article 1(1), powers and
accordance with the provisions of this agreement to leave each other
mutual assistance in combating fiscal crimes.
2. Assistance under this Agreement shall be provided in accordance with
the legislation of the requested Contracting Party
territory and within the framework of the requested authority
powers and resources. If necessary, a competent
authority shall ensure that the assistance provided by another domestic
authority in accordance with the legislation in force in the requested
Contracting Party's territory.
3. this Agreement shall not affect the application of such agreements
on mutual assistance in criminal matters to which the Contracting
the parties joined.
VARIOUS FORMS OF ASSISTANCE
ARTICLE 3
The competent authorities may, in the framework of this agreement
use of the following types of assistance
-Exchange of information on fiscal crimes committed by physical
or legal persons,
-submission of documents related to the crime,
-studies and other measures aimed at
preventing, detecting and combating fiscal crimes,
-Exchange of experience concerning the establishment and operation of
information systems used to combat fiscal offences,
-appointment of temporary groups, exchange of
representatives, liaison officers and experts and organisation
of staff training.
EXCHANGE OF INFORMATION
ARTICLE 4
1. The competent authority of one of the Contracting Parties shall, on
request, provide the other Contracting Party's competent
authority all information about violation of legislation
subject to this agreement and, in particular, information on the
a) persons known or suspected of committing, or have
committed crimes against such legislation,
b) procedures for imports and exports that are known or
believed to be of use for breach of
such legislation,
c) new tools and methods used in the violation of such
legislation.
2. If the competent authority of one of the Contracting Parties believe
to transmit to them information in its possession is of interest to the
the competent authority of the other Contracting Party, it may
voluntarily surrender them.
ARTICLE 5
The competent authority of one of the Contracting Parties shall, on
request, provide the other Contracting Party's competent
authority reports, documents containing evidence or
certified copies of documents with all available
information about the detected or planned activities, which
constitute or appear to constitute an offence against the law
covered by this agreement.
Original files and documents shall be requested only where
certified copies are not sufficient. Originals
been transmitted shall be returned as soon as possible, unless the
requested authority decided not to make them again.
ARTICLE 6
The documents referred to in this agreement may be replaced by
information transmitted by electronic means, for the same purpose.
Guidelines for the interpretation and use of material should
at the same time be provided.
SURVEYS
ARTICLE 7
1. the requested authority shall, upon request, initiate official
surveys of practices which conflict or appear to
contrary to the legislation covered by this agreement.
The results of such surveys shall be notified to the
requesting authority.
2. These tests shall be undertaken in accordance with the applicable
legislation in force in the requested Contracting
party's territory. The requested authority shall make as if
It acted on its own behalf.
3. the requested authority may allow the requesting
Contracting Party's officials to be present at such
surveys.
EXPERTS AND WITNESSES
ARTICLE 8
After the production made in accordance with the procedures and
forms as required by the legislation in force in the
territory of the Contracting Parties, the Contracting
Party requested authority may authorize its officials to appear
as experts or witnesses before the other Contracting
party's courts or authorities. This provision shall
apply to the offences covered by this agreement. Officials shall
heard about the facts they have collected in the service.
THE USE OF INFORMATION AND DOCUMENTS
ARTICLE 9
1. information, documents and other communications obtained
pursuant to this agreement may only be used for purposes other than those
forth in this agreement, if the competent authority which supplied them
gives written permission.
2. Information provided under this agreement, regardless of the
what shape they made be confidential. They shall be subject to
of privacy protection and shall enjoy the protection accorded the same kind of
information and documents under the applicable legislation
applicable in the receiving contracting party's territory.
3. the provisions of paragraph 1 shall not prevent the use of
information in case of any judicial or administrative
proceedings in respect of violations of the
legislation covered by this agreement.
4. The competent authorities of the Contracting Parties,
However, in accordance with the purposes and within the framework of this
Agreement, in its documents containing evidence, reports and
testimonies and in proceedings and charges before the courts as
evidence using information and documents received
According to the agreement.
5. The right to rely on such information and documents
evidence before the courts and the weight to be attached thereby is determined
of the applicable legislation.
6. the provisions of this article shall not prevent a
Contracting Party which is a member of the European Union to
meet their obligations with regard to transmission of information
obtained under this agreement to the Customs authorities in
Member States of the European Union and to the European
the competent authorities. These tasks shall be
be of relevance for the European Community and within its
permission.
FORM AND SUBSTANCE OF REQUESTS FOR ASSISTANCE
ARTICLE 10
1. Requests under this Agreement shall be made in writing.
The documents required for such request shall
be enforced shall be attached. In urgent situations can
even oral requests may be accepted. Such shall immediately
confirmed in writing.
2. requests referred to in paragraph 1 shall contain the following information:
If
(a)), the competent authority making the request;
(b)) the requested action,
(c)) the destination and reason for the request;
d) laws, regulations, rules and other legal
grounds,
e) so thorough and detailed information as possible about the
natural or legal persons who are the subject of the investigation,
f) a concise statement of the facts.
3. Requests shall be submitted in the requested
the official languages of the Contracting Party, in English or in
something else for the requested authority acceptable language.
4. If a request does not meet the formal requirements,
its correction or completion may be requested; Measures for security purposes
shall not be affected thereby.
EXEMPTIONS FROM THE OBLIGATION TO PROVIDE ASSISTANCE
ARTICLE 11
1. If the requested authority considers that the requested assistance
would be contrary to the requested Contracting Party
sovereignty, general principles of law, guarantee or other
essential interests or would constitute a violation of a
industrial, commercial or professional secret in this
a Contracting Party may refuse to provide such assistance,
leave it partially or do it with certain conditions or
subject.
2. If assistance cannot be followed, the
requesting authority shall be informed accordingly without delay and
the reasons why the assistance is not provided, shall be indicated.
3. Where a competent authority requests assistance which it does not
could leave if it was requested to do so by the other
the competent authority of that Contracting Party, it shall draw attention to
This in their petition. In such a case, the requested
authority shall have discretion to determine whether to
approve the request.
COSTS
ARTICLE 12
Each competent authority shall refrain from claiming compensation
for the costs occasioned by this agreement have been applied,
But what concerns the remuneration of experts referred to in article 8,
witnesses, interpreters and translators. The requesting authority
will contest all charges associated with its
representatives ' travel. The competent authorities shall be
agree on the extraordinary expenditure before payment is made.
APPLICATION
ARTICLE 13
1. The competent authorities of the Contracting Parties shall
entrusted with the application of this agreement. These authorities
shall jointly agree on implementing provisions.
2. The competent authorities of the Contracting Parties may take
measures to the customs investigation services in Swedish
and the Russian tax police must be able to be in direct
connected with each other.
TERRITORIAL APPLICABILITY
ARTICLE 14
This agreement shall apply to both Contracting Parties,
territories.
ENTRY INTO FORCE AND
TERMINATION
ARTICLE 15
1. Governments shall notify each other through diplomatic channels on
When all national legal requirements necessary for
entry into force have been met. The agreement shall enter into force sixty
days after the last notification is received.
2. This agreement may be terminated in writing by diplomatic means and
expires six months after the date of such termination
received by the other Contracting Party.
In witness whereof the undersigned, being duly of the Vedas
plenipotentiaries, have signed this agreement.
Done at Stockholm on december 2, 1997, in duplicate in the
Swedish, Russian and English languages, all three texts are entitled to equal
an official record. In case of a dispute relating to the interpretation of the provisions of the
This agreement, the English text shall prevail.
