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

Nature of declaration : Reservations
Status as of 21/08/2019

Portugal

Reservations contained in the instrument of ratification deposited with the Secretary General of the OECD, on 17 November 2014 - Or. Engl.

Pursuant to paragraph 1.a of Article 30 of the Convention, Portugal reserves the right not to provide any form of assistance in relation to the compulsory social security contributions indicated in sub-paragraph b(ii) of paragraph 1 of Article 2 of the Convention.

Pursuant to paragraph 1.b of Article 30 of the Convention, Portugal reserves the right not to provide assistance in the recovery of any tax claim or in the recovery of an administrative fine in relation to the compulsory social security contributions indicated in sub-paragraph b(ii) of paragraph 1 of Article 2 of the Convention.

Pursuant to paragraph 1.d of Article 30 of the Convention, Portugal reserves the right not to provide assistance in the service of documents in relation to the compulsory social security contributions indicated in sub-paragraph b(ii) of paragraph 1 of Article 2 of the Convention.
Period covered: 01/03/2015 -
Articles concerned : 2, 30


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