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

Art der Erklärung : Vorbehalte
Datum 22/09/2019

Polen

Reservation contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.

Pursuant to sub-paragraph (a) of paragraph 1 of Article 30 of the Convention, the Republic of Poland will not provide any form of assistance in relation to the taxes of other Parties listed in sub-paragraphs (b)(i) or (b)(iv) of paragraph 1 of Article 2 (taxes imposed by or on behalf of political subdivisions or local authorities).
In Kraft: 01/10/1997 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl. - and withdrawn by a Decision from the President of the Republic of Poland, dated 29 October 2004, transmitted by the Permanent Representative of Poland and registered by the Secretariat General on 26 November 2004 - Or. Fr.

Pursuant to sub-paragraph (b) of paragraph 1 of Article 30 of the Convention, the Republic of Poland will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
In Kraft: 01/10/1997 - 26/11/2004
Artikel betroffen : 30

Reservation contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl. - and withdrawn by a decision of the President of the Republic of Poland, dated 30 January 2006, transmitted by the Permanent Representative of Poland and registered at the Secretariat General on 14 February 2006 - Or. Fr.

Pursuant to sub-paragraph (d) of paragraph 1 of Article 30 of the Convention, the Republic of Poland will not provide assistance in the service of documents for all taxes.
In Kraft: 01/10/1997 - 14/02/2006
Artikel betroffen : 30


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