BWBV0006687
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Bondsrepubliek Duitsland inzake de uitwisseling van informatie betreffende belastingen, met inbegrip van strafrechtelijke belastingzaken
1. The competent authority of the requested Contracting Party may decline to assist:
a) where the request is not made in conformity with this Agreement; or
b) where the disclosure of the information requested would be contrary to the public policy of the requested Contracting Party (ordre public).
2. This Agreement shall not impose upon a requested Contracting Party any obligation:
a) to provide information subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or
b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party under paragraph 4 of Article 5.
3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.
4. The requested Contracting Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Contracting Party, the competent authority of the requesting Contracting Party would not be able to obtain under its laws.
5. The requested Contracting Party may decline a request for information if the information is requested by the requesting Contracting Party to administer or enforce a provision of the tax law of the requesting Contracting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Contracting Party as compared with a citizen of the requesting Contracting Party in the same circumstances.
a) where the request is not made in conformity with this Agreement; or
b) where the disclosure of the information requested would be contrary to the public policy of the requested Contracting Party (ordre public).
2. This Agreement shall not impose upon a requested Contracting Party any obligation:
a) to provide information subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or
b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party under paragraph 4 of Article 5.
3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.
4. The requested Contracting Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Contracting Party, the competent authority of the requesting Contracting Party would not be able to obtain under its laws.
5. The requested Contracting Party may decline a request for information if the information is requested by the requesting Contracting Party to administer or enforce a provision of the tax law of the requesting Contracting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Contracting Party as compared with a citizen of the requesting Contracting Party in the same circumstances.
- Citeren als
- Art. 8
- Status
- Geldend recht
- Identificatie
- BWBV0006687
- Officiële bron
- wetten.overheid.nl