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

Art der Erklärung : Vorbehalte
Datum 18/06/2019

Luxemburg

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 11 July 2014 - Or. Fr.

In accordance with Article 30, paragraph 1.a, of the Convention, the Grand Duchy of Luxembourg does not provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in Article 2, paragraph 1.b,of the Convention.
In Kraft: 01/11/2014 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 11 July 2014 - Or. Fr.

In accordance with Article 30, paragraph 1.b, of the Convention, the Grand Duchy of Luxembourg does not provide assistance in the recovery of any tax claim or in the recovery of an administrative fine, except for taxes of other Parties in one of the categories listed in Article 2, paragraph 1.a, of the Convention.
In Kraft: 01/11/2014 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 11 July 2014 - Or. Fr.

In accordance with Article 30, paragraph 1.c, of the Convention, the Grand Duchy of Luxembourg does not provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of the Grand-Duchy of Luxembourg.
In Kraft: 01/11/2014 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 11 July 2014 - Or. Fr.

In accordance with Article 30, paragraph 1.d, of the Convention, the Grand Duchy of Luxembourg does not provide assistance in the service of documents except for taxes of other Parties in one of the categories listed in Article 2, paragraph 1.a, of the Convention.
In Kraft: 01/11/2014 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 11 July 2014 - Or. Fr.

In accordance with Article 30, paragraph 1.f, of the Convention, the Grand Duchy of Luxembourg declares that, with respect to tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the requesting Party, the provisions of the Convention apply for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention entered into force for the Grand Duchy of Luxembourg, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force for the Grand Duchy of Luxembourg.
In Kraft: 01/11/2014 -
Artikel betroffen : 30


Quelle : Vertragsbüro auf http://conventions.coe.int - * Disclaimer.