BWBV0006687
Artikel 9
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. All information provided and received by the competent authorities of the Contracting Parties shall be kept confidential and shall be treated as secret in the same manner as information obtained under the domestic laws of the Contracting Parties.
2. Such information shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such purposes, including the determination of any appeal. For these purposes information may be disclosed in administrative or criminal investigations, in public court proceedings or in judicial decisions, if this is provided for in the respective laws of the Contracting Parties.
3. Such information may not be used for any purpose other than for the purposes stated in Article 1 without the expressed written consent of the competent authority of the requested Contracting Party.
4. The information provided to a requesting Contracting Party under this Agreement may not be disclosed to any other jurisdiction.
5. Personal data may be transmitted to the extent necessary for carrying out the provisions of this Agreement and subject to the provisions of the law of the Contracting Party supplying the data.
2. Such information shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such purposes, including the determination of any appeal. For these purposes information may be disclosed in administrative or criminal investigations, in public court proceedings or in judicial decisions, if this is provided for in the respective laws of the Contracting Parties.
3. Such information may not be used for any purpose other than for the purposes stated in Article 1 without the expressed written consent of the competent authority of the requested Contracting Party.
4. The information provided to a requesting Contracting Party under this Agreement may not be disclosed to any other jurisdiction.
5. Personal data may be transmitted to the extent necessary for carrying out the provisions of this Agreement and subject to the provisions of the law of the Contracting Party supplying the data.
- Citeren als
- Art. 9
- Status
- Geldend recht
- Identificatie
- BWBV0006687
- Officiële bron
- wetten.overheid.nl