BWBV0001547
Geldig vanaf 22-11-2002
Artikel 29
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Armenië tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. The competent authorities of the Contracting States undertake to lend help and assistance to each other in the collection of taxes covered by this Convention together with interest, penalties for the late payment and fines without penal character relating to such taxes.
2. At the request of the applicant State the requested State shall recover tax claims of the first-mentioned State in accordance with the law and administrative practice for the recovery of its own tax claims. However, such claims do not enjoy any priority in the requested State and cannot be recovered by imprisonment for debt of the debtor. The requested State is not obliged to take any executory measures which are not provided for in the laws of the applicant State.
3. Amounts recovered by the competent authority of a Contracting State pursuant to this Article shall be forwarded to the competent authority of the other Contracting State within a period of one month from the date of the recovery.
4. The provisions of paragraph 2 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 competent authorities, which are not contested.
However, where the claim relates to a liability to tax of a person as a non-resident of the applicant State, paragraph 2 shall only apply, unless otherwise agreed between the competent authorities, where the claim may no longer be contested.
5. The requested State shall not be obliged to accede to the request:
a) if the applicant State has not pursued all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty;
b) if and insofar as it considers the tax claim to be contrary to the provisions of this Convention or of any other convention to which both of the States are parties.
6. The request for administrative assistance in the recovery of a tax claim shall be accompanied by:
a) a declaration that the tax claim concerns a tax covered by the Convention and that the conditions of paragraph 4 are met;
b) an official copy of the instrument permitting enforcement in the applicant State;
c) any other document required for recovery;
d) where appropriate, a certified copy confirming any related decision emanating from an administrative body or a public court.
7. 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, in so far as such is permitted by the laws and administrative practice of the requested State.
8. 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 in the recovery shall give particulars concerning that period.
9. Acts of recovery carried out by the requested State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 8, shall also have this effect under the laws of the applicant State. The requested State shall inform the applicant State about such acts.
10. 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 it shall first inform the applicant State.
11. The competent authorities of the Contracting States shall by common agreement prescribe rules concerning minimum amounts of tax claims subject to a request for assistance.
12. Nothing in this Article shall be construed as imposing on either Contracting State the obligation to carry out administrative measures of a different nature from those used in the collection of its own taxes or that would be contrary to its public policy (ordre public).
2. At the request of the applicant State the requested State shall recover tax claims of the first-mentioned State in accordance with the law and administrative practice for the recovery of its own tax claims. However, such claims do not enjoy any priority in the requested State and cannot be recovered by imprisonment for debt of the debtor. The requested State is not obliged to take any executory measures which are not provided for in the laws of the applicant State.
3. Amounts recovered by the competent authority of a Contracting State pursuant to this Article shall be forwarded to the competent authority of the other Contracting State within a period of one month from the date of the recovery.
4. The provisions of paragraph 2 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 competent authorities, which are not contested.
However, where the claim relates to a liability to tax of a person as a non-resident of the applicant State, paragraph 2 shall only apply, unless otherwise agreed between the competent authorities, where the claim may no longer be contested.
5. The requested State shall not be obliged to accede to the request:
a) if the applicant State has not pursued all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty;
b) if and insofar as it considers the tax claim to be contrary to the provisions of this Convention or of any other convention to which both of the States are parties.
6. The request for administrative assistance in the recovery of a tax claim shall be accompanied by:
a) a declaration that the tax claim concerns a tax covered by the Convention and that the conditions of paragraph 4 are met;
b) an official copy of the instrument permitting enforcement in the applicant State;
c) any other document required for recovery;
d) where appropriate, a certified copy confirming any related decision emanating from an administrative body or a public court.
7. 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, in so far as such is permitted by the laws and administrative practice of the requested State.
8. 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 in the recovery shall give particulars concerning that period.
9. Acts of recovery carried out by the requested State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 8, shall also have this effect under the laws of the applicant State. The requested State shall inform the applicant State about such acts.
10. 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 it shall first inform the applicant State.
11. The competent authorities of the Contracting States shall by common agreement prescribe rules concerning minimum amounts of tax claims subject to a request for assistance.
12. Nothing in this Article shall be construed as imposing on either Contracting State the obligation to carry out administrative measures of a different nature from those used in the collection of its own taxes or that would be contrary to its public policy (ordre public).
- Citeren als
- Art. 29
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001547
- Officiële bron
- wetten.overheid.nl