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

Art der Erklärung : Vorbehalte
Datum 23/09/2019

Belgien

Reservation contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr. - and confirmed at the time of deposit of the instrument of ratification with the Secretary General of OECD, on 1 August 2000.

To Article 30, § 1.a, of the Convention

Belgium reserves the right not to provide any forms of assistance in relation to the taxes of other Parties in any of the categories listed in sub-paragraph b of paragraph 1 of Article 2:

ii. : Compulsory social security contributions payable to general government or to social security institutions established under public law;
iii. B : Taxes on immovable property;
iii. E : Taxes on the use or ownership of motor-vehicles;
iii. F : Taxes on the use or ownership of movable property other than motor-vehicles;
iii. G : Any other taxes;
iv. B : Taxes on immovable property;
iv. C : General consumption taxes, such as value-added or sales taxes;
iv. D : Specific taxes on goods and services such as excise duties;
iv. E : Taxes on the use or ownership of motor-vehicles;
iv. F : Taxes on the use or ownership of movable property other than motor-vehicles;
iv. G : Any other taxes.
In Kraft: 01/12/2000 -
Artikel betroffen : 30

Reservation contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr. - and confirmed at the time of deposit of the instrument of ratification with the Secretary General of OECD, on 1 August 2000.

To Article 30, § 1.c, of the Convention

Belgium reserves the right not to 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 Belgium;
- which was the subject of a reservation by Belgium based on Article 30, § 1.a of the Convention and was already in existence at the date of withdrawal by Belgium of such a reservation.
In Kraft: 01/12/2000 -
Artikel betroffen : 30


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