Advanced Search

Law (1990:313) On The Council Of Europe And The Oecd Convention On Mutual Assistance In Tax Matters

Original Language Title: Lag (1990:313) om Europaråds- och OECD-konventionen om ömsesidig handräckning i skatteärenden

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
section 1 of The Council of Europe and the OECD established the Convention on

mutual assistance in tax matters, which was opened for

signature on 25 January 1988, as in this

received by the Protocol amending the Convention

opened for signature on 27 January 2010, to apply to

Sweden. the Convention is drafted in English and French

languages. Both texts are equally authentic. The English and

French text as well as a Swedish translation is listed in

Annex 1 to this Act. Law (2011:694).



paragraph 2 of the Convention shall apply in the case of the Swedish taxes and fees

as set out in annex 2.



paragraph 3 of the Convention is applied on the foreign taxes and fees

that essentially corresponds to or is of the same nature as those in annex 2

specified, regardless of whether they are incurred for a party or for its political

underavdelningars or local administration account. Closer

regulations on the foreign levies and taxes which the Convention

apply to be announced by the Government.



Transitional provisions



2003:761



This law shall enter into force on the day the Government determines. Older

rules still apply in the case of tax assets

can be established and enforced under the laws

specified in the previous wording of annex 2.



2011:694



1. this law shall enter into force on the day the Government determines.



2. this law shall apply to official assistance relating

taxable periods beginning on 1 January of the year

immediately after the year in which the Council of Europe and the OECD

establishing the Convention on mutual assistance in

tax matters (the Convention), as amended by the

Protocol amending the Convention which was opened for

signature on 27 May 2010 (2010)

power in relation to a party or later. If someone

tax period is not applied this law to

official assistance relating to tax claims which arise on 1

January of the year immediately following the year in which the Convention

as amended by the 2010 Protocol entered into force in

relation to a party or later. In cases that

involves an intentional act that is punishable pursuant to

the legislation of the requesting party applied the law, however,

even in the case of earlier taxable periods or

tax claims.



3. Older rules still apply in relation to

the parties which have acceded to the Convention, but not the 2010

Protocol.



Annex 1



CONSEIL DE L'EUROPE CONVENTION EXPIRED, L'ASSISTANCE

ADMINISTRATIVE MU-POTENTIAL A MATIÈRE FISCALE



CONVENTION EXPIRED, L'ASSISTANCE ADMINISTRATIVE MUTUELLE

EN MATIÈRE FISCALE



The Republic to



Les Etats principles you Conseil de l'Europe et les pays Principles

de l'Organisation de Coopération et de Développement

Economiques (OECD), signataires de la présente Convention,



Considérant que le développement des mouvements internationaux

de personnes, de capitaux, biens et de services – pairs

ailleurs accru largement les possibilités bénéfique-a

d ' évasion et de fraude fiscales, ce qui nécessite une

Coopération entre les autorités fiscales Croissant;



Prenant note avec satisfaction de tous les efforts déployés au

cours des dernières années sur le plan international, que ce

soit à titre bilatéral ou multilatéral, pour lutter contre

l ' évasion et la fraude fiscales;



Considérant qu ' une coordination des efforts est nécessaire

entre les Etats pour encourager toutes les formes d ' assistance

administrative en matière fiscale, pour les impôts de toute

nature, tout en assurant une protection appropriée des droits

des contribuables;



Reconnaissant que la coopération internationale peut jouer un

rôle important en facilitant une évaluation correcte des

Bond fiscales et en aidant le contribuable à faire

respecter ses droits;



Considérant que les principes fondamentaux en vertu desquels

Toute personne peut, dans la détermination de ses droits et

bond, prétendre à une procédure régulière it être

reconnus dans tous les Etats comme s ' appliquant en matière

fiscale et que les Etats devraient s ' efforcer de proteger les

intérêts légitimes du contribuable, en lui accordant ' notamment '

une protection contre la discrimination et la appropriée

Double imposition;



Convaincus dès lors que les Etats devraient prendre des

Mesures ou fournir des renseignements en tenant compte de la

nécessité de proteger la confidentialité des renseignements

ainsi que des instruments internationaux relatifs à la

protection de la vie privée et au flux de données de caractère

personnel;



Considérant qu'un nouveau cadre de coopération s ' est mis en

place et qu'il est souhaitable de disposer d'un instrument

multilatéral pour permettre au plus grand nombre d ' Etats de

bénéficier du nouveau cadre de coopération et également

d ' appliquer les normes internationales de coopération les plus

élevées dans le domaine fiscal;



Désireux de conclure une Convention d'assistance

administrative mutuelle a matière fiscale,



Sont convenus de ce qui suit:



Chapitre In



Champ d ' application de la Convention



Article 1



Objet de la Convention et personnes visées



1. Les Parties s ' accordent mutuellement, sous réserve des

disposition du chapitre IV, une assistance administrative groups

matière fiscale. Cette assistance covers, le cas échéant, des

actes accomplis par des organes juridictionnels.



2. Cette assistance administrative comprend:



a. l ' échange de renseignements, y compris les controles

simultanés fiscaux et la participation à des controles fiscaux

menés à l ' étranger;



(b) le recouvrement des créances. fiscales y compris les mesures

conservatoires; et



c. la notification de documents.



3. Une Partie accordera son assistance administrative, que la

personne affectée soit un résident ou un res sortis true d'une

Partie ou de tout autre Etat.



Article 2



Impôts visés



1. La présente Convention s ' applique:



a. aux impôts suivants:



i. impôts sur le revenu ou les bénéfices,



II. impôts sur les gains en capital qui sont perçus séparément

de l ' impôt sur le revenu ou les bénéfices,



III. impôts sur l ' actif net, qui sont perçus pour le compte

d'une Partie; et



b. aux impôts suivants:



i. impôts sur le revenu, les bénéfices ou les gains en capital

OU l ' actif net qui sont perçus pour le compte des subdivisions

politiques ou des collectivités locales d'une Partie,



II. cotisations de sécurité sociale obligatoires dues aux

Administration publiques ou aux organismes de sécurité

sociale de la droit public, et



III. impôts d'autres catégories, à l ' exception des droits de

douane, perçus pour le compte d'une Partie, savoir:



A. impôts sur les successional ou les donation,



B. impôts sur la propriété immobilière,



C. impôts sur les biens et services généraux, tels que taxes

sur la valeur ajoutée ou impôts sur les ventes,



D. impôts sur des biens et services déterminés, tels que

droits d ' accises,



E. impôts sur l ' utilisation ou à la propriété des vehicules

Moteur,



F. impôts sur l ' utilisation ou la propriété de biens mobiliers

Autres que les vehicules à moteur,



G. tout autre impôt;



IV. impôts des catégories visées à l ' alinéa iii ci dessus, qui

sont perçus pour le compte des subdivisions politiques ou des

collectivités locales d'une Partie.



2. Les impôts existants auxquels s ' applique la présente

Convention sont énumérés à L'Annexe A selon les catégories

mentionnées au paragraphe 1.



3. Les Parties communiquent au Secrétaire Général du Conseil

de l'Europe ou au Secrétaire Général de l ' OECD (ci après

dénommés «Dépositaires») toute modification devant être

apportée à L'Annexe a. et résultant d'une modification de la

Liste mentionnée au paragraphe 2. Ladite modification prendra

Effet le premier jour du mois qui suit l ' expiration d'une

Période de trois mois après la date de réception de la

notification par le Dépositaire.



4. La présente Convention s ' applique aussi, dès leur

introduction, aux impôts de nature identique ou analogue qui

seraient établis dans une Partie après l ' entrée en vigueur de

La Convention, à son qui s ' ajouteraient provide et aux impôts

existants énumérés à L'Annexe A, ou qui les remplaceraient.

Dans ce cas, la Partie intéressée inform l'un des

Dépositaires de l ' introduction de ces impôts.



Chapitre II



Définitions générales



Article 3



Définitions



1. Aux fins de la présente Convention, à moins que le contexte

n ' exige une issue: an essay on interpretation:



a. les expressions «État et État requise consent to «»» désignent

respectivement toute Partie qui demande assistance

administrative en matière fiscale et toute Partie à laquelle

cette assistance est demandée;



b. le terme «impôt» désigne tout impôt ou cotisation de

sécurité sociale, visé par la présente Convention conformément

à l'article 2;



c. l'expression «créance fiscale» désigne tout montant d ' impôt

ainsi



que les intérêts, les amendes administratives et les frais de

recouvrement y afférents, qui sont dus et non encore

acquittés;



d. l'expression «autorité compétente» désigne les personnes et

autorités énumérées à L'Annexe B;



e. le terme «» ressortissants, à l ' provide d'une Partie, désigne:



i. toutes les personnes physiques qui possèdent la nationalité

de cette Partie, et



II. toutes les personnes morales, sociétés de personnes,

associations et autres entités constituées conformément à la

législation en vigueur dans cette Partie.



Pour toute Partie qui fait une déclaration à cette fin, les

Termes utilisés ci devront être entendus dessus au sens des


définitions contenues dans L'Annexe C.



2. Pour l'application de la Convention par une Partie, toute

expression qui n ' y est pas le sens que définie a lui attribue

Le droit de cette Partie les impôts expired visés par la

Convention, à moins que le contexte n ' exige une: an essay on interpretation

issue.



3. Les Parties à l'un des communiquent Dépositaires toute

modification devant être apportée aux including B et C. Ladite

modification prendra effet le premier jour du mois qui suit

l ' expiration d'une période de trois mois après la date de

réception de la notification par le Dépositaire.



Chapitre III



Formes d ' assistance



Section In



Échange de renseignements



Article 4



Disposition générale



1. Les Parties échangent,



' notamment ' comme il est prévu dans la présente section, les

renseignements pertinents pour vraisemblablement

l ' administration ou l'application de leurs législations

internes relatives aux impôts visés par la présente

Convention.



2. (Supprimé)



3. Une Partie peut, par une déclaration adressée à l'un des

Dépositaires, indiquer que, conformément à sa législation

interne, ses autorités can informer son résident ou

RES sortis de fournir des renseignements true avant le

an expired application des articles 5 et 7.



Article 5



Échange de renseignements sur demande



1. A la demande de l ' État consent to, l ' État requise lui fournit

Tout renseignement visé à l'article 4 expired, une personne

ou une transaction déterminée.



2. Si les renseignements disponibles dans les dossiers fiscaux

de l ' État requise ne lui permettent pas de donner suite à la

demande de renseignements, il doit prendre toutes les mesures

increase its nécessaires de fournir à l ' État consent to les

renseignements demandés.



Article 6



Echange automatique de renseignements



Pour des catégories de cas et selon les procédures qu ' elles

déterminent d'un commun accord, deux ou plusieurs Parties

échangent automatiquement les renseignements visés à l'article

4.



Article 7



Échange de renseignements spontané



1. Une Partie sans demande préalable, communique, à une autre

Partie les information dont elle a connaissance dans les

situations suivantes:



a. la première Partie a des raisons de présumer qu'il existe

une réduction ou une exonération d ' impôt anormales dance

L'Autre Partie;



b. obtient un contribuable, dans la première Partie, une

réduction ou une exonération d ' impôt qui devrait entraîner

pour lui une augmentation d ' impôt ou un assujettissement à

l ' impôt dans l'autre Partie;



c. des affaires entre un contribuable d'une Partie et un

contribuable d'une autre Partie sont traitées par le biais

d'un ou plusieurs autres pays, de manière telle qu'il peut en

résulter une diminution d ' impôt dans l'une ou l'autre ou dance

Les deux;



d. une Partie a des raisons de présumer qu'il existe une

diminution d ' impôt résultant de transferts fictifs de

bénéfices à l ' intérieur de groupes d'Entreprises;



e. à la suite d ' information communiquées à une Partie par une

Autre Partie, la première Partie a pu recueillir des

information qui can être utiles à l ' establishment the

l ' impôt dans l'autre Partie.



2. Chaque Partie prend les mesures et les met en œuvre

procédures nécessaires pour que les renseignements visés au

paragraphe 1 lui parviennent en vue de leur transmission à une

Autre Partie.



Article 8



Controles fiscaux simultanés



1. A la demande de entre elles une, deux d ' ou plusieurs

Parties see consultent pour determiner les cas devant faire

l'objet d'un contrôle fiscal simultané et les procédures à

Suivre. Chaque Partie décide si elle souhaite ou non

or being involved, dans un cas déterminé, à un contrôle fiscal

simultané.



2. Aux fins de la présente Convention, on entend par contrôle

fiscal simultané un contrôle entrepris en vertu d'un accord

par deux ou plusieurs Parties amend the terms conviennent de vérifier

simultanément, chacune sur son territoire, la situation

fiscale d'une ou de plusieurs personnes qui présente pour

Elles un intérêt commun ou complémentaire, a vue d ' échanger

Les renseignements obtenus ainsi.



Article 9



Controles fiscaux à l ' étranger



1. A la demande de l ' autorité compétente de l ' État consent to

l ' autorité compétente de l ' État peut autoriser des requise

représentants de l ' autorité compétente de l ' État à consent to

assists appropriée à la partie d'un contrôle fiscal dance

l ' État requise.



2. Si la demande est acceptée, l ' autorité compétente de l ' État

requise fait connaître aussitôt que possible à l ' autorité

compétente de l ' État consent to la date et le lieu du contrôle,

l ' autorité ou le fonctionnaire chargé de ce contrôle, ainsi

que les procédures et conditions exigées par l ' État requise

pour la conduite du contrôle. Toute décision relative à la

conduite du contrôle fiscal est prise par l ' État requise.



3. Une Partie peut informer l'un des Dépositaires de son

intention de ne pas de façon générale, acceptances, les demandes

visées au paragraphe 1. Cette déclaration peut être promote your ou

retirée à tout moment.



Article 10



Renseignements contradictoires



SI une Partie reçoit d'une autre Partie des renseignements sur

La situation d'une personne qui lui fiscale paraissent a

contradiction avec media dont elle dispose, elle en avise la

Partie qui a fourni les renseignements.



Section II



Assistance en vue du recouvrement



Article 11



Recouvrement des créances fiscales



1. A la demande de l ' État consent to, l'Etat procède requise,

sous réserve des disposition des articles 14 et 15, au

recouvrement des créances fiscales du premier Etat comme s'il

s agissait de ses propres créances fiscales.



2. Les outline you paragraphe 1 appliquent ne s ' qu ' aux

Créances fiscales qui font l'objet d'un titre permettant d'en

poursuivre le recouvrement dans l ' État et à qui, consent to the

moins que les Parties concernées n ' a anything convenus

Autrement, ne sont pas contestées.



Toutefois, si la créance concerne une personne qui n'a pas la

qualité de résident dans l ' État, le paragraphe 1 consent to

s ' applique seulement lorsque la créance ne peut plus être

contestée, à moins que les Parties concernées n ' a anything

convenus autrement.



3. L ' bond d ' accorder une assistance en vue du

recouvrement des créances fiscales expired, une personne

décédée, ou est limitée à sa succession la valeur de la

succession ou des biens reçus par chacun des bénéficiaires de

La succession selon que la créance est à recouvrer sur la

succession ou auprès des bénéficiaires de celle ci.



Article 12



Mesures conservatoires



A la demande de l ' État, prend requise consent to l'Etat des

Mesures conservatoires en vue du recouvrement d'un montant

d ' impôt, même si la créance est contestée, ou si le titre

exécutoire n'a pas encore été émis.



Article 13



Documents accompagnant la demande



1. La demande d'assistance administrative, présentée en vertu

de la présente Section, est accompagnée:



a. d'une attestation précisant que concerne la créance fiscale

UN impôt visé par la présente Convention et, en ce qui

concerne le recouvrement, que, sous réserve de l'article 11,

paragraphe 2, elle n'est pas ou ne peut être contestée;



b. d'une copie permettant l ' exécution du titre official dance

l ' État consent to, et



c. de tout autre document exigé pour le recouvrement ou pour

prendre les mesures conservatoires.



2. Le titre permettant l ' exécution dans l ' État consent to tests;

s'il y a lieu et conformément aux outline a vigueur dans

l ' État requise, admis, complété homologué ou remplacé, dans les

plus brefs délais suivant la date de réception de la demande

d'assistance par un titre permettant l ' exécution dans l ' État

requise.



Article 14



Délais



1. Les questions au delà duquel le expired "délai la créance

fiscale ne peut être exigée sont régies par la législation de

l ' État consent to. La demande d'assistance contient des

renseignements sur ce "délai.



2. Les actes accomplis de recouvrement par l ' État requise à la

Suite d'une demande d'assistance et qui, suivant la

Législation de cet État auraient pour effet, de suspendre ou

"délai d ' le paragraphe interrompre mentionné au 1 ont le même

Effet au regard de la législation de l ' état, consent to the transfer. L ' État

requise informe l ' État des actes accomplis consent to ainsi.



3. A tout état de cause, l ' État requise n'est pas tenu de

Donner suite à une demande d'assistance qui est présentée

Après une période de quinze ans, à partir de la date du titre

exécutoire initial.



Article 15



Privilèges



La créance fiscale pour le recouvrement de laquelle une

assistance est accordée ne jouit dans l ' État requise d aucun

des privilèges spécialement attachés aux créances fiscales de

CET État même si la procédure de recouvrement utilisée est

Celle qui s ' applique à ses propres créances fiscales.



Article 16



Délais de paiement



SI sa législation ou sa pratique administrative dans le permet

refers in l'Etat des analogues, requise peut consentir un

"Délai de paiement ou un paiement échelonné, mais il a informe

au préalable de l ' État consent to.



Section III



Notification the documents



Article 17



Notification the documents



1. A la demande de l ' État consent to, l'Etat requise notifie au

destinataire les documents, y compris media ayant trait à des

decisions judiciaires, qui émanent de l ' Etat et consent to

concernent un impôt visé par la présente Convention.



2. L ' Etat requise procède à la notification:



a. selon les formes prescrites par sa législation interne pour

La notification de documents de nature identique ou analogue;



b. dans la mesure du possible, selon la forme particulière


consent to demandée par l ' État, ou la forme la plus approchante

Prevue par sa législation interne.



3. Une Partie peut faire procéder directement par voie postale

à la notification d'un document à une personne se trouvant sur

Le territoire d'une autre Partie.



4. Aucune disposition de la Convention ne peut avoir pour

Effet d ' entacher de nullité une notification the documents

effectuée par une Partie conformément à sa législation.



5. Lorsqu ' un document est notifié conformément au présent

Article, sa traduction n'est pas exigée. Toutefois, lorsqu ' il

Lui paraît établi que le destinataire ne connaît pas la langue

dans laquelle le document est libellé, l ' État requise a fait

effectuer une traduction ou établir un résumé dans sa langue

official ou l'une de ses langues officielles. Il peut

également demander à l ' État soit que le document consent to

traduit ou accompagné d'un résumé dans l'une des langues

officielles de l ' État requise, du Conseil de l'Europe ou de

l ' OECD.



Chapitre IV



Outline communes aux diverses formes d ' assistance



Article 18



Renseignements à fournir par l ' État consent to



1. La demande d'assistance précise, an aunt que de besoin:



a. l ' autorité ou le service qui est à L'origine de la demande

présentée par l ' autorité compétente;



b. le nom, l'adresse, ou tous autres détails permettant

d ' identifier la personne au sujet de laquelle la demande est

présentée;



c dans le cas d'une demande de renseignements, la forme sous

laquelle l ' Etat souhaite recevoir le renseignement consent to

pour répondre à ses besoins;



d. dans le cas d'une demande d'assistance en vue d'un

recouvrement ou de mesures conservatoires, la nature de la

créance fiscale, les élé-private placements constitutifs de cette créance

et les biens sur lesquels elle peut être recouvrée;



e. dans le cas d'une demande de notification, la nature et

l ' objet du document à notifier;



f. si la demande est conforme à la législation et à la

admini strative pratique-de l ' Etat et si elle est consent to

justifiée au regard de l'article 21.2. g.



2. L ' Etat consent to the communique à l ' État requise, dès qu'il a (a)

tous autres renseignements relatifs connaissance, à la demande

d ' assistance.



Article 19



(Supprimé)



Article 20



Suite réservée à la demande d'assistance



1. S'il est donné suite à la demande d'assistance, l ' État

requise informe l ' État dans les plus brefs consent to, délais,

des mesures prises ainsi que du result de son assistance.



2. Si la demande est rejetée, l ' État requise a informe l'Etat

consent to dans les plus brefs délais, en lui indiquant les

motifs du rejet.



3. Si, dans le cas d'une demande de renseignement, l ' État

consent to a précisé la forme sous laquelle il souhaite

recevoir le renseignement et l ' État requise est en mesure de le

faire, ce dernier fournira le renseignement dans la forme

souhaitée.



Article 21



Protection des personnes et limites de bond

d'assistance



1. Aucune disposition de la présente Convention ne peut être

interprétée comme limitant les droits et accordés guaranteed

aux personnes par la législation ou la pratique administrative

de l ' État requise.



2. Sauf en ce qui concerne l'article 14, les outline the

la présente Convention ne can être interprétées comme

impetuous à l ' État requise l bond:



a. de prendre des mesures qui dérogent à sa législation ou à

SA pratique administrative, ou à la législation ou à la

pratique administrative de l ' état, consent to the transfer;



b. seraient de prendre des mesures qui contraires à l'Ordre

public;



c. the fournir des renseignements qui ne violence être

obtenus sur la base de sa législation ou de sa pratique

administrative, ou de la législation ou de la pratique

administrative de l ' état, consent to the transfer;



d. the fournir des renseignements qui révéleraient un secret

commer-cial, industriel, professionnel ou un procédé

commercial, ou des renseignements dont la communication serait

contraire à l'Ordre public;



e. d ' accorder une assistance administrative si et dans la

mesure où il estime que l ' État est de l ' consent to the imposition

contraire aux principes d ' généralement admis imposition ou aux

disposition d'une convention a vue d ' éviter la double

imposition ou de toute autre convention qu'il a conclue avec

l ' État consent to the transfer;



f. d ' accorder une assistance administrative increase its d ' appliquer

OU exécuter une disposition de la législation fiscale de

l ' État ou de satisfaire une consent to a bond, s ' y

rattachant, qui est discriminatoire à l ' encontre d'un

RES sortis sant de l ' État requise par rapport à un res sortis true

de l ' État qui se trouve consent to dans les mêmes

refers;



g. d ' accorder une assistance administrative si l ' État

consent to n'a pas épuisé toutes les mesures raisonnables

prévues par sa législation ou sa pratique administrative, à

moins que le recours à de telles mesures ne donne lieu à des

difficultés disproportionnées;



h. d ' accorder une assistance au recouvrement dans les cas où

La charge administrative qui a pour cet Etat résulte est

nettement disproportionnée par rapport aux avantages qui

can a être tirés par l ' État consent to.



3. Si des renseignements sont demandés par l ' État consent to

conformément à la présente Convention, l ' État requise use an iPad

Les pouvoirs dont il dispose pour obtenir les renseignements

demandés, même s'il n ' a pas besoin à ses propres fins

fiscales. L ' bond qui figure dans la phrase précédente

EST soumise aux limitations prévues par la présente

Convention, sauf si ces limitations, et en particulier celles

des paragraphes 1 et 2 sont susceptibles d ' empêcher l ' Etat

requise de communiquer des renseignements uniquement parce que

Media-ci ne présentent pas d ' intérêt pour lui dans le cadre

National.



4. A aucun cas les disposition de cette Convention, et a

particulier celles des paragraphes 1 et 2, ne can être

interprétées comme permettant à un Etat requise de refuser de

communiquer des renseignements uniquement parce que media-ci

sont détenus par une banque, un autre French financier,

UN mandataire ou une personne agissant en qualité d ' agent ou

de fiduciaire, ou parce que ces renseignements see rattachent

aux droits de propriété d'une personne.



Article 22



Secret



1. Les renseignements obtenus par une Partie en application de

la présente Convention sont tenus secrets et protégés dans les

mêmes conditions que celles prévues pour les renseignements

obtenus en application de la législation de cette Partie et,

en tant que de besoin pour assurer le niveau nécessaire de

protection des données à caractère personnel, conformément aux

guaranteed qui can être spécifiées par la Partie

fournissant les renseignements comme étant requises au titre

de sa législation.



2. Ces renseignements communiqués ne sont en tout cas qu ' aux

personnes ou les autorités (y compris les tribunaux et organes

administratifs ou de surveillance) concernées par

l ' establishment, la perception ou le recouvrement des impôts

de cette Partie, par les procédures ou les poursuites pénales

expired ces impôts, ou sur les recours par les decisions see

rapportant à ces impôts ou par le contrôle de ce qui précède.

Lesdites autorités Seules personnes ou can utiliser ces

renseignements et uniquement aux fins indiquées ci-dessus.

Elles can, nonobstant les outline you paragraphe 1, a

faire Etat au cours d ' audiences publiques de tribunaux ou dance

des jugements lesdits impôts expired.



3. Lorsqu ' une Partie a formulé une réserve Prevue à l'article

30, paragraphe 1, alinéa (a), toute autre Partie qui obtient

des renseignements de la première Partie ne peut pas les

Utiliser pour un impôt inclus dans une catégorie qui a fait

l'objet de la réserve. De même, la Partie ayant formulé la

Réserve ne peut pas utiliser, pour un impôt inclus dans la

catégorie qui fait l'objet de la réserve, les renseignements

obtenus en vertu de la présente Convention.



4. outline Nonobstant les des paragraphes 1, 2 et 3, les

renseignements obtenus par une Partie can être utilisés à

d'autres fins lorsque l ' utilisation de tels renseignements à

de telles fins est possible selon la législation de la Partie

qui fournit les renseignements et que l ' autorité compétente de

cette Partie consent à une telle utilisation. Les

renseignements fournis par une Partie à une autre Partie

the contract can être par celle ci à une Partie French,

sous réserve de authorization préalable de l ' autorité

compétente de la première Partie.



Article 23



Procédures



1. Les mesures prises se rapportant aux actions en vertu de la

présente Convention sont intentées requise par l ' État

exclusivement devant l ' instance appropriée dudit Etat.



2. Les actions prises par se rapportant aux mesures de l ' État

consent to a vertu de la présente Convention, en particulier

celles qui, en matière de recouvrement, concernent l ' existence

ou le montant de la créance fiscale ou le titre qui permet

poursuivre l ' exécution d ' a, sont intentées exclusivement

devant l ' État de ce même instance appropriée. SI une telle

action est exercée, l ' État informe immédiatement consent to a

l ' État requise et celui ci suspend la procédure en attendant la

décision de l ' instance of the debtor. Toutefois, si l ' État consent to

Le lui demande, il prend des mesures conservatoires en vue du

recouvrement. L ' État peut aussi être informé requise d'une

Telle personne intéressée par toute action; Dès réception de

cette information, il consultera, s'il y a lieu, l ' État

consent to à ce sujet.



3. Dès qu'il a été définitivement statué sur l'action


intentée, l ' État ou requise, selon le cas, l ' État consent to

notifie à l ' autre Etat la décision prise et ses effets sur la

demande d ' assistance.



Chapitre V



Outline spéciales



Article 24



Mise en œuvre de la Convention



1. communiquent entre elles Les Parties pour la mise en œuvre

de la présente Convention par l ' intermédiaire de leurs

autorités compétentes respectives; celles ci can

communiquer entre elles directement à cet effet et can

autoriser des autorités qui leur sont subordonnées à agir en

Les autorités compétentes leur Nom. de deux ou plusieurs

Parties can fixer les modalités d'un commun accord

d ' application de la Convention en ce qui concerne les.



2. Lorsque l ' Etat requise estime que l'application de la

présente Convention dans un cas particulier pourrait avoir des

conséquences les autorités compétentes indésirables graves, the

l ' État requise et de L'etat consent to see concertent et

s ' efforcent de résoudre la situation par voie d ' accord mutuel.



3. Un composé de représentants version de coordination des

autorités compétentes des Parties sous l ' égide de suit,

l ' OECD, la mise en œuvre de la Convention et ses

développements. A cet effet, il recommande toute mesure

susceptible de contribuer à la réalisation des objectifs

généraux de la Convention. En particulier, il constitue un

Forum pour l ' étude de nouvelles méthodes et procédures tendant

à accroître la coopération internationale en matière fiscale

et, s'il y a lieu, il recommande de réviser la Convention ou

d ' y game des amendements. Les Etats qui ont signé mais

n ' ont pas encore approuvé accepte ou ratifié la Convention,

pourront se faire représenter aux réunions de version de

coordination à titre d ' observateur.



4. Toute Partie peut come-ons l version de coordination à

émettre un avis quant à l ': an essay on interpretation des outline the

La Convention.



5. Si des difficultés ou des doutes surgissent entre deux ou

plusieurs Parties quant à la mise en œuvre ou à

l ': an essay on interpretation de la Convention, les autorités compétentes

desdites Parties s ' efforcent de résoudre la question par voie

d'accord amiable. La décision est communiquée à l ' version the

coordination.



6. Le Secrétaire Général de l ' OECD fait part aux Parties ainsi

Qu ' aux Etats signataires de la Convention qui ne l ' ont pas

Encore ratifiée, acceptée ou approuvée des avis émis par

l ' conformément aux version the disposition de coordination du

paragraphe 4 ci dessus et des accord amiables obtenus en

Vertu du paragraphe 5 ci dessus.



Article 25



Langues



Les demandes d ' assistance sont ainsi que les réponses rédigées

dans l'une des langues officielles de l ' OECD ou du Conseil de

l'Europe ou dans toute autre langue que les Parties concernées

conviennent bilatéralement d ' employer.



Article 26



Frais



Sauf si les Parties concernées a conviennent autrement couple

voie bilatérale:



a. les frais engagés pour l'Assistance ordinaires fournir sont

à la charge de l ' État requise;



b. les frais engagés pour l'Assistance extraordinaires fournir

sont à la charge de l ' État consent to.



Chapitre VI



Outline finales



Article 27



Autres arrangements internationaux accord et



1. Les possibilités d ' assistance prévues par la présente

Convention ne limiteront pas ni ne seront limitées par celles

découlant de tous accord internationaux et autres

arrangements qui existent ou pourront exister entre les

Parties concernées ou de tous autres instruments qui se

rapportent à la coopération en matière fiscale.



2. Nonobstant les outline you paragraphe 1, les Parties

qui sont Etats principles de l'Union européenne, can

appliquer, dans leurs relations mutuelles, les possibilités

d'assistance prévues par la Convention, dans la mesure où

Elles permettent une coopération plus large que celles

offertes par les règles applicables de l'Union européenne.



Article 28



Signature et entrée en vigueur de la Convention



1. La présente Convention est ouverte à la signature des Etats

principles of du Conseil de l'Europe et des pays de principles of OECD.

Elle sera soumise à ratification, acceptation ou approbation.

Les instruments de ratification, acceptation ou

d ' approbation seront déposés près de l'un des Dépositaires.



2. La Convention entrera en vigueur le premier jour du mois

qui suit l ' expiration d'une période de trois mois après la

date à laquelle cinq Etats à leur auront on exprimé

être dependent par la Convention conformément aux disposition you

paragraphe 1.



3. Pour tout État membre du Conseil de l'Europe ou pays Membre

de qui exprimera son on OECD ultérieurement à être

lié par la Convention, celle ci entrera en vigueur le premier

jour du mois qui suit l ' expiration d'une période de trois mois

après la date du dépôt de l ' instrument de ratification,

d ' acceptation ou d ' approbation.



4. Tout État membre du Conseil de l'Europe ou pays Membre de

l ' OECD qui devient Partie à la Convention après l ' entrée en

vigueur du Protocole amendant ouvert à la présente Convention,

La signature le 27 mai 2010 (le «Protocole de 2010»), sera

Partie à la Convention telle qu ' amendée par ce Protocole, sauf

s'il exprime une intention issue dans une notification

écrite adressée à l'un des Dépositaires.



5. Après l ' entrée en vigueur du Protocole de 2010, tout État

qui n'est pas membre du Conseil de l'Europe ou de l ' OECD peut

demander à être invité à signer et ratifier la Convention

Telle qu ' amendée par le Protocole de 2010. Toute demande en ce

Sens devra être adressée à l'un des Dépositaires qui la

transmettra aux Parties. Le Dépositaire en inform également

Le Comité des Ministres du Conseil de l'Europe et le Conseil

de OECD. La décision d ' inviter les Etats qui ont demandé à

devenir Parties à la Convention sera prise par consensus couple

Les Parties à la Convention par l ' intermédiaire de version de

coordination. Pour tout État qui ratifiera la Convention telle

Qu ' amendée par le Protocole de 2010 conformément au présent

paragraphe, la présente Convention entrera en vigueur le

Premier jour du mois qui suit l ' expiration d'une période de

Trois mois après la date du dépôt de instruments

ratification auprès de l'un des Dépositaires.



6. Les disposition de la présente Convention, telle

Qu ' amendée par le Protocole de 2010, s ' appliquent à

l'Assistance administrative couvrant les périodes d ' imposition

qui débutent le 1er janvier, ou après le 1er janvier de

l ' année qui suit celle durant laquelle la Convention, telle

Qu ' amendée par le Protocole de entrera en vigueur à 2010,

l provide d'une Partie ou, l absence de période d ' imposition,

Elles s ' appliquent à l'Assistance administrative concerning sur

prenant naissance des bond fiscales le 1er janvier, ou

après le 1er janvier de l ' année qui suit celle durant laquelle

La Convention, telle qu ' amendée par le Protocole de 2010,

entrera en vigueur à l ' provide d'une Partie. Deux Parties ou

Plus can convenir que la Convention, telle qu ' amendée par

Le Protocole de 2010, prendra effet pour ce qui concerne

l'Assistance administrative concerning sur des périodes

d ' imposition ou bond fiscales antérieures.



7. Nonobstant les outline you paragraphe 6, les

disposition de la présente Convention, telle qu ' amendée par

Le Protocole de 2010, prendront effet à compter de sa date

d ' entrée en vigueur à l ' provide d'une Partie, pour ce qui

concerne les affaires fiscales faisant intervenir un acte

intentionnel passible Web de poursuites en vertu du droit pénal de

La Partie requérante concerning sur des périodes d ' imposition ou

Bond fiscales antérieures.



Article 29



Application territoriale de la Convention



1. Au moment de la signature ou du dépôt de son instrument de

ratification, acceptation ou d ' approbation, chaque État peut

désigner le ou les territoires auxquels s ' appliquera la

présente Convention.



2. Tout État peut, à tout autre torque par la suite, par une

Déclaration adressée à l'un des Dépositaires, étendre

l'application de la présente Convention à tout autre

territoire désigné dans la déclaration. La Convention entrera

en vigueur à l ' provide the ce territoire le premier jour du mois

qui suit l ' expiration d'une période de trois mois après la

date de réception de la déclaration par le Dépositaire.



3. promote your Toute déclaration en vertu de l'un des deux

paragraphes précédents pourra être retirée, en ce qui concerne

Tout territoire désigné dans cette déclaration, par

notification adressée à l'un des Dépositaires. Le retrait

prendra effet le premier jour du mois qui suit l ' expiration

d'une période de trois mois après la date de réception de la

notification par le Dépositaire.



Article 30



Réserves



1. Tout État peut, au moment de la signature ou au moment du

dépôt de son instrument de ratification, acceptation ou d '

d ' approbation, déclarer qu ' il se réserve le droit:



a. de n ' accorder aucune forme d'assistance pour les impôts des

Autres Parties entrant dans l'une quelconque des catégories

énumérées à l'article 2, paragraphe 1, alinéa (b) à condition

que ladite Partie n ' ait inclus dans L'Annexe A de la

Convention aucun de ses propres impôts entrant dans cette

catégorie;



b. de ne pas accorder d ' assistance a matière de recouvrement

de créances fiscales quelconques, amendes ou de recouvrement d '

admini-tives soit pour tous les impôts soit seulement pour

Les impôts des plusieurs catégories d'une ou énumérées à

l'article 2, paragraphe 1;



c. de ne pas accorder d'assistance en rapport avec des

Créances fiscales qui existent déjà à la date d ' entrée en


vigueur de la Convention pour cet État ou, si une réserve (a),

au préalable, été promote your a vertu de l ' alinéa (a) ou (b) ci

dessus, à la date du retrait d'une telle réserve au sujet des

Impôts de la catégorie a question;



d. de ne pas accorder d'assistance en matière de notification

the documents soit pour tous les impôts soit seulement pour les

Impôts des plusieurs catégories d'une ou énumérées à l'article

2, paragraphe 1;



e. de ne pas par voie postale acceptances les notifications

prévues à l'article 17, paragraphe 3.



f. d ' appliquer l'article 28 para-graphe 7 exclusivement pour

l ' as-sistance administrative couvrant les périodes

d ' imposition qui débutent le 1er janvier, ou après le 1er

Janvier année précédant celle de la French où la

Convention, telle qu ' amendée par le Protocole de 2010, est

entrée en vigueur à l ' provide d'une Partie, ou a l absence de

Période d ' imposition, pour l'Assistance administrative concerning

sur des prenant naissance bond fiscales le 1er janvier

OU après le 1er janvier de la French année précédant celle

où la Convention, telle qu ' amendée par le Protocole de 2010,

EST entrée en vigueur à l ' provide d'une Partie.



2. Aucune autre réserve n ' est admise.



3. Toute Partie peut, après l ' entrée en vigueur de la

Convention à son une ou plusieurs provide réserves, formulas

visées au paragraphe 1 dont elle n ' avait pas fait usage lors

de la ratification, acceptation ou approbation. De telles

réserves entreront en vigueur le premier jour du mois qui suit

l ' expiration d'une période de trois mois après la date de

réception de la réserve par l'un des Dépositaires.



4. Toute Partie qui a formulé une réserve en vertu des

paragraphes 1 et 3 peut la retirer en tout ou en partie a

adressant une notification à l'un des Dépositaires. Le retrait

prendra effet à la date de réception de la notification par le

Dépositaire.



5. La Partie qui a formulé une réserve au sujet d'une

disposition de la présente Convention ne peut prétendre à

l'application de cette disposition par une autre Partie;

toutefois, elle peut, si la réserve partielle est, prétendre à

l'application de cette disposition dans la mesure où elle l'a

acceptée.



Article 31



Dénonciation



1. Toute Partie peut, à tout moment, dénoncer la présente

Convention a adressant une notification à l'un des

Dépositaires.



2. La dénonciation prendra effet le premier jour du mois qui

suit l ' expiration d'une période de trois mois après la date de

réception de la notification par le Dépositaire.



3. La Partie qui dénonce la présente Convention traveled liée par

l'article 22 tant qu'elle conserve a sa possession des

information, documents ou autres renseignements obtenus en

application de la Convention.



Article 32



Dépositaires et leurs fonctions



1. Le Dépositaire auprès duquel un acte, notification ou

communication sera accompli notify aux Etats principles you

Conseil de l'Europe et aux pays Principles de OECD et à toute

Partie à la présente Convention:



a. toute signature;



b. le dépôt de tout instrument de ratification, acceptation

ou d ' approbation;



c. toute date d ' entrée en vigueur de la présente Convention

conformément aux disposition des articles 28 et 29;



d. toute déclaration formulée en application des outline

de l'article 4, paragraphe 3 ou de l'article 9, paragraphe 3

et le retrait desdites déclarations ";



e. toute réserve formulée en application des outline the

l'article 30 et le retrait de toute réserve effectué en

application des disposition de l'article 30, paragraphe 4;



f. toute notification reçue en application des outline the

l'article 2, paragraphes 3 ou 4, l'article 3, paragraphe 3, de

l'article 29 ou de l'article 3, paragraphe 1;



g. tout autre acte ayant trait ou communication, notification

à la présente Convention.



2. Le Dépositaire qui reçoit une communication ou qui effectue

conformément au paragraphe 1, une notification an inform

immédiatement l'autre Dépositaire.



En foi de quoi, les soussignés, dûment autorisés à cet effet,

ont signé la présente Convention.



Fait à Strasbourg, le en français et en anglais, les deux

textes faisant également foi, en deux exemplaires dont l'un

Sera déposé dans les archives du Conseil de l'Europe et

L'Autre dans les archives de l ' OECD. Les Secrétaires Généraux

du Conseil de l'Europe et de OECD a communiqueront copie

certifiée conforme à chacun des Etats du Conseil principles of the

l'Europe et des pays de principles of OECD.



Annexe A Impôts auxquels s ' applique la Convention



(Article 2, paragraphe 2 de la Convention)



Annexe B Autorités compé-tentes



(Article 3, paragraphe 1 (d) de la Convention)



Annexe C Définition du terme «res sortis true» aux fins de

La Convention



(Article 3, paragraphe 1 (e) de la Convention)



COUNCIL OF EUROPE CONVENTION ON MUTUAL ADMINISTRATIVE

ASSISTANCE IN TAX MATTERS



CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS



Preamble



The member States of the Council of Europe and the Member

countries of the Organization for Economic Co-operation and

Development (OECD), the signatories of this Convention,



Considering that the development of the international movement of

persons, capital, goods and services — 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 efforts 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 bond 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 to Scout 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 In



Scope of the Convention



Article 1



The 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 the judicial bodies.



2. Such administrative assistance shall comprise:



a. exchange of information, including simultaneous tax

examination and participation in tax examinations abroad;



b. assistance in recovery, including measures of conservancy;

and



c. the service of documents.



3. A Party shall provide admi nistrative 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 by legislation,

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. whereas taxes on the use or ownership of movable property other

than motor vehicles,



G. any other taxes;



IV. taxes in the categories referred to in sub-paragraph (iii)

above which are imposed on behalf of political sub division

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 the OECD

(hereinafter referred to as the "Depositaries") of any change

to be made to Annex A as a result of a modification of the

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 definition



Article 3



Definition



1. For the purposes of this Convention, unless the context

otherwise requires:



a. the terms "the 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 social security

contribution to which the Convention applies pursuant to

Article 2;



c. the term "tax claim" means any amount of tax, as well as

not-



rest thereon, related administrative fines and costs

incidental to recovery, which are owed and not yet paid;



(d) the term "competent authority" means the person, and

authorities listed in Annex B;



e. the term "nationals", in rela-tion to a Party means:



i. all individuals possessing the nationality of that Party,

and



II. any legal person, partner-ships, 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

the change to be made to Including 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 In



Exchange of information



Article 4



General commissions



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 informa-tion



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 examination



1. At the request of one of them, two or more Parties shall

consult together for the purposes 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 examination 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 Dachshund

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 provisions 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 concer-ned, 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 with

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 re-quest



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

Forms concerning that period.



2. Acts of recovery carried out by the requested State in

pursuance of a request for assistance, which, according to the

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 instruments

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 UN-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 entry 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 the 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) the 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 forms, assisting in

the identification of the person in respect of whom the

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 or

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)



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

the ceilings 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

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

The 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 (public policy);



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 profess-

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 self-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 the 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 bond 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) the 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, ask

construed to permit (a) the 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 person or

authorities mentioned above may use the information, and then

only for such purposes. They may, notwithstanding the

the provisions of paragraph 1, disclose it in a public court

proceedings or in judicial decisions relating to such taxes.



3. If a Party has 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) the 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, if 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


granted, 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) the 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 audit 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 public opinion

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 public opinion 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 by the Parties, concerned-rally:



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

The 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

the provisions of paragraph 1.



3. In respect of any member State of the Council of Europe or

any Member country of the 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 instruments 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 27th 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

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 Protocol in accordance with this 2010

paragraph, thisConvention 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 period or charges to tax.



7. Notwithstanding paragraph 6, for tax matters involving

intentional conduct which is liable to prosecution under the

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

relationship 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

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

the 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



Reservation



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 into 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 the 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 the entry into force of the Convention in respect of

a Party, that Party may make one or more of the reservation

listed in paragraph 1 which it did not make at the time of

ratification, acceptance or approval. Such reservation shall

enter into force on the first day of the month following the

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

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

Commission 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 the

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 Articles 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

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 immediately inform the other Depositary thereof.



In witness whereof the undersigned, being duly authorised

thereto, have signed this Convention.



Done at Strasbourg, the in Eng-lish 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 the OECD. The Secretaries General of the

The Council of Europe and of the OECD shall transmit certified copies

to each member State of the Council of Europe and Member

country of OECD.



Annex (A) Taxes to which the Convention would apply



(Paragraph 2 of Article 2 of the Convention)



Annex B Competent authorities



(Paragraph 1 (d) of Article 3 of the

Convention)



Annex (C) Definition of the word "National" for the

purpose of the Convention



(Paragraph 1 (e) of Article 3 of the

Convention)



Translation



COUNCIL OF EUROPE AND THE OECD CONVENTION ON MUTUAL ASSISTANCE IN

TAX CASES



CONVENTION ON MUTUAL ASSISTANCE IN TAX MATTERS



Introduction



The signatories of this Convention, the Member States of the euro-

the Council and the Member countries of the Organisation for economic Orga-

cooperation and development (OECD)



considering that, in and of itself a positive development of the

international flows of people, capital, goods and

services have increased the opportunities for tax evasion and

tax evasion, and that this led to a need for an extended

cooperation between tax authorities;



who welcomes the various measures taken in recent years

at the international level, as well as bilaterally, multilaterally,

in order to counter tax avoidance and tax-escape;



Noting that internationally coordinated efforts

necessary to promote all forms of official assistance in

cases concerning taxes of every kind and to the same

time to give the full protection of taxpayers rights;



aware that international cooperation can play a

important role in order to facilitate the proper determination of

tax liability and for the convenience of the taxpayer

to have their rights respected;



considering the fundamental principles, which gives each

person the right to have their rights and obligations in

accordance with a legally regulated procedure, should be recognised

as applicable to tax matters in all States and that

States should endeavour to protect taxpayers

legitimate interests, including reasonable

discrimination and double taxation;



is therefore convinced that States should take action

or submit information, having regard to the requirement of

confidentiality of information, and taking account of the

international instruments for the protection of privacy and

flows of personal data; 2



with regard to the creation of a new cooperative environment has grown

and that it is desirable that a multilateral instrument

made available that provide the largest possible number of States

the opportunity to take advantage of the new cooperative

surroundings and at the same time to implement the most highly developed

standards for cooperation in tax matters; 3



Desiring to conclude a Convention on mutual assistance in

tax matters;



have agreed as follows:



Chapter I



Scope of the Convention



Article 1



The objective of the Convention and persons covered by the Convention



1. the Parties shall, except where the provisions of chapter IV

causing the other, assist each other with assistance in

tax matters. Assistance shall, where appropriate, include

measures taken by law enforcement authorities.



2. Such assistance shall cover



a) exchange of information, including simultaneous

skatteutred-tions and participation in tax investigation in

the rest of the world;



b) assistance in the collection, including precautionary measures;

and



c) service of documents.



3. the Parties shall assist with Executive assistance regardless of whether the person

concerned is domiciled in, or is a national of a party, or in the

other State.



Article 2



Taxes covered by the Convention



1. This Convention shall apply to



(a)) the following taxes:



in) taxes on income or profits,



II) taxes on capital gains which are accrued at the side of the

tax on income or profits,



III) taxes on capital, imposed on behalf of a party;

and



(b)) the following taxes:



I) taxes on income, profits, capital gains or

Fortune, which accrue to a party political

underavdelningars or local authorities;



II) compulsory social security contributions payable to

authori-ties or to the public

social security institution;



III) taxes other (customs fees excluded)

accrual for a party's behalf, such as:



A. taxes on estate, inheritance or gift;



B. taxes on immovable property;



C. General consumption taxes, such as value-added taxes and

turnover taxes;



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



E. taxes on cultivation or possession of motor vehicles;



F. tax on cultivation or possession of other movable property

than motor vehicles;



G. other taxes;



IV) taxes otherwise specified in item (iii)), which

accrual of a party's political underavdelningars or local

authorities.



2. The currently outgoing taxes to which the Convention

apply as listed in Annex A in accordance with classification

in paragraph 1.



3. the Parties shall inform the Secretary-General of the Council of Europe

or the Secretary-General of the OECD (hereinafter referred to as

"deposit-Ries") of any change to be made to Annex A

as a result of the list referred to in paragraph 2

modified. Such amendment 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 notification by the depositary.



4. If a party, in addition to or in place of the taxes

listed in Annex A, the face of a tax of the same or

mainly similar kind after the Convention entered into

force in that party's Convention applicable even to this

tax from its introduction. The contractor shall in that case

inform either depositary of the introduction of the tax.



Chapter II



General definitions



Article 3



Definitions



1. Unless the context otherwise pre-, at

the application of this Convention the following expressions below

Set importance:



(a)) "the applicant State" and "the requested State" refers to the

the party who made the request for assistance in tax case

and if the Party requested to provide such assistance;



b) "tax" refers to any taxes or social security charges


on which the Convention is applied in accordance with article 2;



c) "tax claim" refers to the tax amount and the interest on such

amount



and related ad-cation of levies and

costs associated with the collection, which is overdue but

not yet paid;



d) "competent authority" refers to the people and authorities

listed in Annex B;



e) "national" refers to in the case of a party:



in) physical person citizen-gare in this party, and



II) legal person, partnership, association or other

unit formed in accordance with the laws in force in

This party.



In the case of a party that submitted an explanation for this purpose, the above

use expression understood as defined in annex c.



2. When a party applying the Convention have, unless

context gives rise to different, every expression

defined in the Convention have the same meaning as the expression

According to that party's legislation on taxes

covered by the Convention.



3. the Parties shall inform either depositary of all the

changes that should be made in annexes B and c. such change

shall enter into force on the first day of the month following

the expiration of a period of three months after the date on

receipt of notification by the depositary.



Chapter III



Hand räckningens forms



Title I



Exchange of information



Article 4



General provision



1.4 the Parties shall exchange all



information, in particular those set out in this title, as

likely to be relevant to the administration or

enforcement of internal legislation on taxes

covered by this Convention.



2.5 (repealed)



3.6. A party may, by a declaration addressed to either

the depositary, indicate that its authorities, in accordance with the internal

legislation may notify a person

the nationality of that party before the information concerning him

transmitted in accordance with article 5 or 7.



Article 5



Exchange of information by special request



1. At the request of the requesting State, it shall

requested State to the requesting State to provide such

the information provided for in article 4 and for specified

persons or transactions.



2. If the information in the form of documents in tax matters

is available for the requested State is not sufficient to

to respond to the request, it shall take the all

relevant measures are-necessary to provide the requested

information to the requesting State.



Article 6



Automatic exchange of information



Two or more Parties shall automatically exchange in article 4

specified disclosures in respect of such categories of cases and

in accordance with the procedures which they shall determine

by mutual agreement.



Article 7



Spontaneous exchange of information



1. the information which the party has knowledge of, the party without

previous petition notify other party in cases where:



(a)) the first-mentioned party has reason to assume that the other

Party may lose tax revenues;



(b)) a taxpayer may such a reduction or exemption from

tax in the first-mentioned party which should lead to higher

tax accrual or chargeable event in the second

party;



c) business transactions between a taxpayer in a party and a

taxable in another party takes place through one or more other

countries so that tax relief can be accomplished in either or both

the parties;



d) a party has reason to assume that tax incentives can

be achieved by artificial transfers of profits within groups of

companies;



e) information submitted to the former party of a

other parties have made it possible to obtain information

may be relevant in the determination of taxes in the latter

party.



2. Each State party shall take such measures and apply such

procedures necessary to ensure that the information

referred to in paragraph 1 will be made available for transmission to a

another party.



Article 8



Simultaneous tax examinations



1. At the request of one of the parties to two or more

the Parties shall consult each other to determine the subject and approach

for simultaneous tax examinations. Each party will determine whether it

want to participate in particular simultaneous tax examination.



2. for the purposes of this Convention, of course, with a

simultaneous tax investigation into a deal between two or

several parties, according to which, each in their field

make provision for a simultaneous examination of fiscal relationships

relating to one or more persons of common or

complementary interest in order to share the information of

importance that emerges.



Article 9



Abroad carried out skatteutred-tions



1. After the production of the be-competent authority of the

application-kande State can the competent authority of the requested

the State permit, the agents of the competent authority in riga

the requesting State is present at the appropriate parts of a

tax investigation carried out in the requested State.



2. the petition is approved, the competent authority of

the interest upon the State as soon as possible with-share the competent

authority of the requesting State the time and place of the

the investigation, the authority or the designated official to

perform out drafting as well as the procedures and conditions under which the

requested State established for the conduct of investigations.

All decisions regarding the fulfillment of tax assessment shall

be taken by the requested State.



3. A party may notify the depositary of its intention to either in

rule does not accede to such requests as referred to in paragraph 1.

Such an explanation can be given and withdrawn at any time.



Article 10



Conflicting information



Receiving party from a third party information about a person's

fiscal conditions, according to the first-mentioned party

view appear-smiles to battle against the information provided by the

self possession, it shall inform the party that gave

the disclosures.



Title II



Assistance in recovery



Article 11



Recovery of tax claims



1. After the preparation of the applicant State shall

requested State, unless the provisions of ar-articles 14 and

15 causing the other, shall take the necessary measures to drive

in the first state tax assets as if they were

its own.



2. the provisions of paragraph 1 apply only to such asset

in respect of which there is one in the requesting State a valid

the enforcement title, and, unless the parties in question come

agree otherwise, which is not disputed.



However, if the claim is for a person who is not domiciled in the

requesting State applies paragraph 1 only if the claim is no longer

can be appealed, unless the parties have agreed

other things.



3. the obligation to provide assistance for the recovery of

tax asset relating to the deceased person or his or her estate is

limited to the estate's value and the value of

estate of delägarnas shares of the estate, depending on whether

the recovery of the claim shall be directed against the estate or its

co-owner.



Article 12



Assurance measures



At the request of the requesting State, the requested

State shall take measures to ensure the recovery of taxes,

Although the tax claim is challenged or if no

the enforcement title even exists.



Article 13



Documents shall be annexed to the petition



1. To request for assistance under this

title shall be annexed:



a) a declaration that tax applies to the taxes which are the subject of

Convention and, in the case where the request is for the

recovery and not article 11 paragraph 2 shall give rise to another, a

assurance that the asset is not or may be

dispute;



b) an official copy of it in the requesting State valid

Court-hetstiteln; and



(c)) the other documents needed for recovery or

hedging measures.



2. An enforcement title that is valid in the requesting

the State shall, where appropriate and in accordance with the provisions

in force in the requested State as soon as possible after the

the petition has received, accepted, recognised, supplemented

or replaced with an enforcement title that is valid in the

later the State.



Article 14



Deadlines



1. In matters relating to time limits after which the tax asset

cannot be enforced should the requesting State

applied. The request for assistance shall contain:

the details of such a period.



2. The recovery measures taken by the requested State

After the request for assistance and which, according to

law of that State is postponing or canceling

time limit referred to in paragraph 1, shall also have this effect upon

the application of the law of the requesting State. The

requested State shall inform the requesting State of the

case that such measures be taken.



3. Under no circumstances is the requested State is obliged to

approve an assistance request made more than 15 years

After the date on which the original enforcement title is

dated.



Article 15



Preferential rights



Tax claim for which recovery assistance is provided

do not enjoy in the requested State any such special

preferential rights accruing to this State's tax requirements also

If the recovery is implemented the same procedure as is

apply for the collection of its own tax claims.



Article 16



Deferment of payment



The requested State may, after having first informed the

requesting State thereupon, grant deferment of payment, or

admit that this occurs by instalments, when this is

permitted in similar circumstances in accordance with legislation


or administrative practice of the requested State.



Title III



Service of documents



Article 17



Service of documents



1. After the preparation of the applicant State shall

requested State, notify the addressee of such hand-couplings, herein

included documents pertaining to legal critical

Brink, derived from the application-kande state that refers to

taxes covered by this Convention.



2. the requested State shall effect service of

documents



(a)) in the manner provided for by its own legislation in question

If hand-ments of essentially similar kind;



b) whenever possible, in the specific way requested by the

requesting State or under the law of the

requested State that most closely matches the requested.



3. A party may effect service of documents directly by

mail to a person within the territory of another party.



4. the Convention does not mean that a service that a party has

enforced in accordance with their national law, shall be deemed to

Miss effect.



5. documents served in accordance with this article

need not be accompanied by translation. However, if it shows

that the receiver does not understand the language in which documents are

established on, the requested State, to undertake a

translation or a summary of its official

languages or one of these. Alternatively, the requested

the State ask the requesting State lets make a translation

or a summary of the documents in any of the

requested State, the Council of Europe or the OECD's official language.



Chapter IV



Provisions relating to all forms of assistance



Article 18



Information to be provided by the requesting State



1. A request for care-assistance shall as far as may be necessary

indicate:



(a)) the authority or institution on whose initiative the

competent authority has made the request;



b) 7 the name, address, or other information which facilitates the

the identification of the person to whom the request relates;



(c)) in the preparation of information, the form in which the

requesting State wishes the information to be provided for

to meet its needs;



(d)) for the production of handräck-tion for the recovery or

precautionary measures, the nature and composition of the tax claim

as well as the assets that can be used in recovery;



(e)) for the production of service, type of document to be

served and what this refers to.



f) 8 whether the petition is in compliance with

legislation and administrative practices in the application-kande State

and whether it is justified with regard to those in article

21 paragraph 2 g) specified requirements.



2. as soon as the requesting State becomes aware of additional

circumstances relevant to the request, the

requested State shall be informed thereof.



Article 199



(Repealed)



Article 20



Response to request for hand-polling



1. Successful request for assistance, the requested

the State as soon as possible inform the requesting State of the

measures taken and the results of the assistance.



2. the request shall be refused by the requested State as soon as

possible, inform the requesting State of the decision and the reasons

for this.



3. Has the applicant State, in an assistance request

relevant information, in particular entered in the form

the information is requested, the requested State shall, if it has

opportunity, notify the information in the desired form.



Article 2110



Protection of people and the limitation of the obligation to grant

Executive assistance



1. this Convention does not affect the rights and the protection

of persons according to the requested State

legislation or administrative practice.



2. Except in the case of article 14, the provisions of this

Convention shall not be deemed to entail the obligation for the requested

State that



(a)) take measures derogating from the legislation or

administrative practice in this State or in the application-kande

the State;



b) take action that is contrary to the General considerations (ordre

public);



c) provide information that is not available under

legislation or administrative practices in force in that State or in

the requesting State;



d) supply information which would disclose any trade, business,

industrial or trade secret or in näringsverk-ness

used procedure or information whose transmission

would be contrary to the General considerations (public policy);



e) provide assistance, if and to the extent that it considers that

taxation in the requesting State is contrary to the General

current beskattningsprin-principles or provisions of a

double taxation agreement or other agreement

concluded between the requested State and the requesting

the State;



f) provide assistance for administration or enforcement

a provision in the tax legislation of the requesting State,

or any of the requirements associated with this, which would lead

discrimination between nationals of the requested State

and a national of the requesting State under the same

conditions;



g) provide executive assistance where the requesting State has not

taken all reasonable measures at its disposal

in accordance with its legislation or administrative practices, except in

the case of the adoption of such measures would entail

disproportionately great difficulties;



h) provide assistance for the recovery in the case where the

administrative burden for that State is clearly not in

proportion to the benefit which stands to win for the requesting

State.



3. When the requesting State requests information under this

conventional production, the requested State shall use the funds

This State has to obtain the required

information, even if the requested State does not need

information for its own tax purposes.

The obligation in the previous sentence is limited by the provisions

in this Convention, but these restrictions, and in particular the

referred to in paragraphs 1 and 2, do not entail a right for the

requested State to decline to supply information solely

because it has no domestic interest such

information.



4. The provisions of this Convention, and in particular those

specified in paragraphs 1 and 2, does not confer a right of a requested

State to decline to supply information solely because

the information is held by a bank, other financial

institution, agent, representative, or trustee, or

because information regarding ownership of a person.



Article 22



Privacy



1.11 information which a party receives under this Convention

shall be treated as secret and protected in the same way as

information obtained in accordance with the internal

the legislation of that party and, to the extent necessary to

ensure the protection required for personal data, in

accordance with the rules laid down by the party giving

the disclosures as prescribed in its internal legislation.



2.12. Such information may be disclosed only to persons or

authorities (including courts and administrative bodies

or supervisory bodies) which defines, collects or

power in this party taxes or dealing with other

enforcement, prosecution or appeal in respect of

These taxes or supervising those

activities. Only those persons or authorities may

using this information, and only for such purposes. They get

Notwithstanding the provisions of paragraph 1, disclose them at

public trial or in the court decisions relating to these

taxes.



3. If a party has made a reservation in accordance with article 30, paragraph

1 a) to another party that receives information from this

party does not use the information in respect of taxation of

such as are covered by the reservation. As well, the

parties who made the reservation not use information

obtained under this Convention with respect to taxes of

such as are covered by the reservation.



4. Notwithstanding the provisions of paragraphs 1, 2 and 3,

information which a party has obtained be used also for other

purposes, if this can be done according to the law of the party

has provided information and the competent authority in this

parties agree that information used for these other

purposes. Information which a party has supplied to another

Party may by the later handed over to a third party under

the competent authority of the first-mentioned

party agrees in advance.



Article 23



Legal action



1. Appeals in respect of measures taken by the requested State

has taken under this Convention may be made only in

the competent authority of that State.



2. Appeals in respect of measures taken by the requesting State

has taken under this Convention, in particular those

measures in connection with the collection, related to the presence of

tax asset or its size or verkställlighetstitel-

may be made only by the competent authority in that State. The Happening

such appeals shall inform the requesting State

notify the requested State which shall suspend the measures

until the decision in the case of the current

authority. However, the requested State shall, at the request of the

requesting State to take precautionary measures to ensure

the recovery. Even the one thing concerns can inform the

requested State that legal action has been taken. Then

such notification is received, the requested State,

When this is necessary, consult with the requesting State on the matter.




3. as soon as the appeal case has been settled definitively,

the requested State or the requesting State shall inform the

other State about the decision and its implications for

assistance request.



Chapter V



Specific provisions



Article 24



The implementation of the Convention



1. the Parties shall be linked with each other through their

competent authorities for the application of this Convention. The

competent authorities may enter into direct communication with

each other for this purpose and may authorise subordinate authorities

called to act on their behalf. The competent authorities of

two or more parties may mutually agree on how

the Convention shall apply as between them.



2. If the requested State considers that the application of the Convention

in a specific case would have serious and undesirable

consequences, the competent authorities of the requested

and the requesting State, consult with each other and resolve

question by mutual agree-ment.



3. A coordination organ co-manställt of the representatives of the

the competent authorities of the Parties shall, under the auspices of the OECD

monitor the implementation and development of this Convention. In

this end, the coordination body shall make recommendations

If such measures designed to promote the Convention

general purposes. It shall in particular serve as a forum for

the study of new methods and procedures for increased

international cooperation in tax matters and, if necessary, make

recommendations for revising or amending the Convention.

States that have signed but not yet ratified,

accepted or approved the Convention are eligible to be

represented at the meetings of the coordination body as

observers.



4. A party may ask the coordination body of opinion regarding

the interpretation of the provisions of the Convention.



5. If between two or more parties arise difficulties

or doubts concerning the application or interpretation of

the Convention, the competent authorities of those parties

resolve the matter by mutual agreement.

The agreement shall be notified to the Coordinator neringsorganet.



6. the Secretary-General of OECD shall inform the parties and the

States that have signed but not yet ratified,

accepted or approved the Convention on such opinions as

coordination body under paragraph 4 and if such

mutual agreements concluded under paragraph 5.



Article 25



Language



Requests for assistance and responses to these shall

be drawn up in any of the OECD or the Council of Europe official

language or in another language which the Contracting

States concerned agreed bilaterally.



Article 26



Costs



Has not otherwise agreed bilaterally between the parties in

question:



a) the requested State shall respond to customary costs

for the execution of the assistance;



(b)) the requesting State shall bear the costs for

provision of assistance which cannot be regarded as customary.



Chapter VI



Final provisions



Article 27



Other international agree-provisions or arrangements



1. Assistance under this Convention opportunities

does not limit, and is not limited by,

assistance opportunities under existing or future

international agreements or other arrangements

between the parties concerned or by other instruments

relating to cooperation in tax matters.



2.13. Notwithstanding paragraph 1, the parties

Member States of the European Union in their mutual relationships

use the opportunities for assistance resulting from this

Convention, in so far as they allow for a more far-reaching cooperation

than the opportunities provided by the European Union

the relevant provisions.



Article 28



The signing and entry into force of the Convention



1. this Convention is open to signature by the Council of Europe

with-States and OECD member countries. It assumes

ratification, acceptance or approval. Rati fikations,

acceptance or good-kännandeinstrumentet, the HAMN's

in either the depository.



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

be bound by the Convention in accordance with the provisions of

point 1.



3. in the case of Member States of the Council of Europe and the OECD

Member States which subsequently expresses consent to be

bound by the Convention, the Convention shall enter into force on

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, acceptance or approval.



4.14. Member State of the Council of Europe or the Member countries of the OECD which

ascends to the Convention after the entry into force of the Protocol

concerning the amendment of this Convention, opened for signature on

May 27, 2010 (the "2010 Protocol") taking up the Convention in

as amended by this Protocol, unless the word

Another intention by means of a written notice to either

the depositary.



5.15 after the entry into force of the 2010 Protocol, a State

that is not a member of the Council of Europe or the OECD to apply for invitation

to sign and ratify this Convention as amended

According to the 2010 Protocol. Such an application should be directed to

either the depositary, which shall communicate it to the parties.

The depositary shall also inform the Committee of Ministers of the Council of Europe

and the OECD's advice. Invitation to a State which applied for it to

joining the Convention will be adopted by consensus of the

Parties by coordinating body. In relation to a

State which ratifies the Convention as amended by the 2010

to the Protocol in accordance with this paragraph, the Convention

enter into force on the first day of the month following the

the expiration of a period of three months after the date of

the deposit of the instrument of ratification on the part of either

the depositary.



6.16 the provisions of this Convention as amended by

2010 Protocol, applied for assistance relating to

taxable periods beginning on 1 January of the year

immediately after the year in which the Convention as amended

According to the 2010 Protocol entered into force in relation to a

party or later, or, where any tax period not

There is, on official assistance relating to tax claims which

generated on 1 January of the year immediately following the year

When the Convention as amended by the 2010 Protocol

entered into force in relation to a party or later. Two

or more parties may agree that the Convention in

amended by 2010 Protocol to implemented on

assistance for previous fiscal periods or

tax claims.



7.17 Notwithstanding paragraph 6, the provisions of this

Convention as amended by the 2010 Protocol, in respect

about tax matters involving intentional conduct which

is punishable according to the law of the requesting party;

apply from the date of entry into force in relation

to a party in the case of earlier taxable periods or

tax claims.



Article 29



The territorial application of the Convention-ing



1. Each State may at the time of signing this Convention or

When depositing the instrument of ratification, good-taking-or

godkännandeinstru-instrument specify the area or areas on the

which this Convention shall apply.



2. any State may at a later time, by notifying

either depositary, extend the application of this Convention

to the areas mentioned in the message. In the case of such area

the Convention shall enter into force on the first day of the month

following the end of a period of three months after the

date on which the depositary receipt with-sharing.



3. A message under any of the preceding paragraphs, Temple,

in the case of areas mentioned in the message, repossessed by

notice to either depositary. Readmission,

effect on the first day of the month following the expiration of

a period of three months after the date on which the depositary

of the notification of denunciation.



Article 30



Reservations



1. Each State may at the time of signing or

the deposit of any instrument of ratification, acceptance or

approval, or at a later date notify

It reserves the right to



(a)) not to grant any form of assistance relating to other

party treasures of one of the kind referred to in article 2

paragraph 1 (b)), provided that it is not in Annex A of the Convention

taken in their own taxes of this kind;



b) does not grant assistance for the recovery of

tax receivables or administrative charges in respect of

any kind of taxes or only in respect of one or more of the

the kind of taxes referred to in article 2, paragraph 1;



c) not grant assistance with terms of asset

existed at the time of entry into force of the Convention

in respect of that State or, if a reservation previously

made under paragraph (a) or (b) above)), then the reservation with

respect to taxes of this kind were withdrawn;



d) grant assistance for the service of documents in

ask about any kind of taxes or only in respect of one or

more of the kind of taxes referred to in article 2, paragraph 1;



e) not allow the service of documents by post according to

Article 17 paragraph 3.



f) 18 to apply article 28 paragraph 7 exclusively on

assistance in respect of taxable periods beginning on 1

January third year preceding that in which the Convention as amended

According to the 2010 Protocol entered into force in relation to a

party or later or, where any tax period not


There is, in respect of tax claims which arise on 1 January

third, the year before the year in which the Convention in its

as the 2010 Protocol entered into force in relation

to a party or later.



2. No other reservations may be made.



3. Since the Convention is in force with respect to a party

can this party to do one or more of the reservations

specified in paragraph 1 which has not been made at the time of

ratification, acceptance or approval. Such

reservations shall enter into force on the first day of the month

following the end of a period of three months after the

date of either the depositary received the reservation.



4. Any party which has made a reservation in accordance with paragraph 1

or 3 may wholly or partly withdraw it by notification

to either deposit-rien. The withdrawal shall take effect on the date of

the relevant depositary receives the notification.



5. A party which has made a reservation with you regarding a

provision of this Convention shall not require a different

Party shall apply this provision; However, it can, if

its reservation is partial, require that the rule is applied

in so far as it has itself accepted the provision.



Article 31



Termination



1. Each State party may at any time denounce this Convention

by notification addressed to either depositary.



2. denunciation shall take effect on the first day of the month

following the end of a period of three months after the date on

receipt of notification by the depositary.



3. A party who terminates the Convention shall remain bound by

the provisions of article 22 as long as the party holding

documents or information obtained under

Convention.



Article 32



The depositories and their data



1.19 The depository receiving instruments, intelligence

or notice shall notify the Member States of the Council of Europe

and the OECD member countries and every Contracting Party that is connected to the

the Convention if:



a) signatures;



b) deposits of instruments of ratification, acceptance or

instrument of acceptance;



(c)) date of entry into force of this Convention in accordance with the

the provisions of articles 28 and 29;



d) declaration under the provisions of article 4, paragraph 3, or

Article 9, paragraph 3, and the withdrawal of such a declaration;



e) reservations in accordance with the provisions of article 30 and

withdrawal of the reservation in accordance with the provisions of article 30

paragraph 4;



f) notification in accordance with the provisions of article 2 paragraph 3

or 4, article 3, paragraph 3, article 29 and article 31 paragraph

1;



g) other acts, notifications or messages

relating to this Convention.



2. A depository that receives message or offer

the information referred to in paragraph 1 shall immediately

inform the other depositary thereof.



In witness whereof the undersigned, being

duly be-myndigade, signed the Convention.



Done at Strasbourg, the English and French language,

both texts are equally authentic, in two copies, one of which

one shall be deposited in the archives of the Council of Europe and the other in

The OECD archives. The Secretaries-General of the Council of Europe and

OECD shall transmit certified copies to all the Council of Europe

Member States and OECD member countries.



Annex (A) taxes on which the Convention is implemented



(Article 2, paragraph 2, of the Convention)



Annex B Competent authorities



(Article 3, paragraph 1 (d)) of the Convention)



Appendix C Definition of the term "nationals" at the

the application of the Convention



(Article 3, paragraph 1 (e)) of the Convention)

Law (2011:694).



Annex 2/expires U:den day Government/



List of Swedish taxes, fees and charges

the Convention applied to



The Convention shall apply to the taxes and fees payable

According to the following laws.



Article 2 paragraph 1 (a):



in the tax code) coupon (1970:624), the Act (1990:659) Special

payroll tax on certain earned income, the Act (1991:586) if

Special income tax for non-residents, the law

(1991:591) on special income tax for non-residents

artists and others, Act (1991:687) if payroll tax on

pension costs, the income tax Act (1999:1229).



II) Act (1990:661) on yield tax on pension funds.



III) Act (1997:323) on State property tax.



Article 2, paragraph 1 (b):



I) Funeral law (1990:1144), law (1999:291) of fee

to registered religious communities.



II) Act (1994:1920) on the payroll tax, the Act (1994:1744)

If the general pension contribution, social tariff Act (2000:980).



III) (A). The Act (1941:416) for inheritance tax and gift tax.



B. Law (1984:1052) on State property tax, the law

(1984:404) If stamp duty on land registry authorities.



C. the VAT Act (1994:200).



D. Act (1972:266) if the tax on advertisements and advertising, the law

(1972:820) if the tax on games, car scrapping the law

(1975:343), law (1984:409) if the tax on fertilisers,

Act (1984:410) if the tax on pesticides, Act

(1990:613) on the environmental levy on emissions of nitrogen oxides at

energy production, the law (1990:1427) on special

She accordingly cat for group life insurance, etc., Act

(1991:1482) on lottery tax, the Act (1991:1483) if

tax on vinstsparande etc., Act (1994:1563) if

Tobacco Tax Act (1994:1564) if the alcohol tax, law

(1994:1776) on tax on energy, Act (1995:1667) on tax

on gravel, the law (1998:506) if the excise control of

transport etc. of alcohol products, tobacco products, and

mineral oil products, the law (1999:673) if the tax on waste,

Act (2000:466) on tax on thermal power of

nuclear power reactors.



E. Act (1976:339) if saluvagnsskatt, vehicle tax

(1988:327), lagen (1997:1137) if the road fee for certain heavy

vehicles.



G. Act (1972:435) if overload fee and the law (2014:52)

of infrastructure charging on the road, in the case of fees on

public road.

Law (2014:54).



The entry into force of annex 2/I:den day Government/



List of Swedish taxes and fees that the Convention applied to



The Convention shall apply to the taxes and fees that are payable under these laws.



Article 2 paragraph 1 (a):



in the tax code) coupon (1970:624), the Act (1990:659) if payroll tax on certain earned income, the Act (1991:586) on special income tax for non-residents, the Act (1991:591) on special income tax for non-resident artists, etc., Act (1991:687) if payroll tax on pension costs, the income tax Act (1999:1229).



II) Act (1990:661) on yield tax on pension funds.



III) Act (1997:323) on State property tax.



Article 2, paragraph 1 (b):



I) Funeral law (1990:1144), law (1999:291) of fee for registered religious communities.



II) Act (1994:1920) on the payroll tax, the Act (1994:1744) on general pension contribution, social tariff Act (2000:980).



III) (A). The Act (1941:416) for inheritance tax and gift tax.



B. Law (1984:1052) on State property tax, the law (1984:404) If stamp duty on land registry authorities.



C. the VAT Act (1994:200).



D. Act (1972:266) if the tax on advertisements and advertising, the Act (1972:820) if the tax on games, car scrapping Act (1975:343), law (1984:409) if the tax on fertilizers, Act (1984:410) if the tax on pesticides, the law (1990:613) about environmental charge on nitrogen oxide emissions in energy production, the law (1990:1427) if special accordingly cat for group life insurance, etc., Act (1991:1482) on lottery tax, the Act (1991:1483) if the tax on vinstsparande etc., Act (1994:1563) on tobacco tax , the Act (1994:1564) if the alcohol tax, the Act (1994:1776) on tax on energy, Act (1995:1667) if the tax on natural gas, the law (1998:506) if the excise control of shipments, etc. of alcohol products, tobacco products and mineral oil products, the law (1999:673) if the tax on waste, Act (2000:466) on tax on thermal power of nuclear reactors.



E. Act (1997:1137) if the road fee for certain heavy goods vehicles, road tax Act (2006:227), the Act (2006:228) with special provisions on vehicle tax.



G. Act (1972:435) if overload fee, Act (2014:52) of infrastructure charging on the road, in the case of charges on public roads, and the Act (2004:629) about the congestion charge.

Law (2014:1491).