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).