BWBV0006879
Geldig vanaf 31-07-2021
Artikel XII
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Bulgarije tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
The competent authorities of the Contracting States may also agree, if necessary contrary to their national legislation, with respect to any agreement reached as a result of a mutual agreement procedure as meant in Article 25, that the State in which there is an additional tax charge as a result of the aforementioned agreement shall not impose any increases, surcharges, interest and costs with respect to this additional tax charge, if the other State in which there is a corresponding reduction of tax as a result of the agreement refrains from the payment of any interest due with respect to such a reduction of tax.
- Citeren als
- Art. XII
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006879
- Officiële bron
- wetten.overheid.nl