Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 22/08/2019

Italy

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr.

Article 30, paragraph 1.a

Italy reserves the right not to provide any form of assistance in relation to taxes of other Parties included in one of the following 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. D. specific taxes on goods and services such as excise taxes,
E. taxes on the use or ownership of motor vehicles,
F. taxes on the use or ownership of movable property other than motor vehicles,
G. any other taxesother than registration tax and mortgage and cadastral taxes.

iv. taxes in categories D, E, F, G listed in sub paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
Period covered: 01/05/2006 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr.

Article 30, paragraph 1.b

Italy reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for the taxes listed in the reservation made under sub-paragraph a above.
Period covered: 01/05/2006 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr.

Article 30, paragraph 1.c

Italy 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 Italy or included in the reservation made under sub paragraphs a and b above and existing at the date of withdrawal of such a reservation by Italy.
Period covered: 01/05/2006 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr.

Article 30, paragraph 1.d

Italy reserves the right not to provide assistance in the service of documents for taxes listed the reservation made under sub-paragraph a above.
Period covered: 01/05/2006 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr., and withdrawn by a Note verbale from the Permanent Representation of Italy, dated 13 April 2010, registered at the Secretariat General on 14 April 2010 - Or. Fr.

Article 30, paragraph 1.e

Italy reserves the right not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
Period covered: 01/05/2006 - 14/04/2010
Articles concerned : 30


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