Vorbehalte und Erklärungen für Vertrag Nr.127 - Übereinkommen über die gegenseitige Amtshilfe in Steuersachen

Art der Erklärung : Obrigkeiten
Datum 17/06/2019

Deutschland

Declarationcontained in a Communication from the Federal Ministry of Finance of Germany, dated 30 September 2014, registered at the Secretariat General of the OECD on 30 September 2014 - Or. Engl.

ANNEX B – Competent Authorities

The Federal Ministry of Finance or the agency to which it has delegated its powers.

[ Note by the Secretariat : See Declaration from the Federal Minister for Foreign Affairs of Germany,dated 28 August 2015, deposited with the Secretary General of the OECD, together with the instrument of ratification, on 28 August 2015 - Or. Engl. ] 01/12/2015
Artikel betroffen : 3

Declaration contained in a letter from the Federal Minister for Foreign Affairs of Germany, dated 28 August 2015, deposited with the Secretary General of the OECD, together with the instrument of ratification, on 28 August 2015 - Or. Engl.

ANNEX B – Competent Authorities

1. For taxes and related ancillary tax payments, with the exception of the taxes and ancillary tax payments listed in paragraph 3 below:
The Federal Ministry of Finance or the authority (the Federal Central Tax Office) to which it has delegated its powers;

2. For all social security contributions:
The Federal Ministry of Labour and Social Affairs;

3. For:
• Import VAT and related ancillary tax payments in accordance with Article 2, paragraph 1.b.iii.C,
• Spirits duty, energy duty, tobacco duty and related ancillary tax payments in accordance with Article 2, paragraph 1.b.iii.D,
• Aviation tax and related ancillary tax payments in accordance with Article 2, paragraph 1.b.iii.G,
The Customs Criminological Office, to which the Federal Ministry of Finance has delegated its powers;

4. For the service of documents in accordance with Article 17 which relate to taxes and ancillary tax payments listed in paragraph 3 above:
The Federal Office for Customs Enforcement (at the Hanover main customs office), to which the Federal Ministry of Finance has delegated its powers.


In Kraft: 01/12/2015 -
Artikel betroffen : 3


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