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

Nature of declaration : Reservations
Status as of 24/05/2019

Slovenia

Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Slovenia 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 Article 2, paragraph 1.b :

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;

iv.: taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
Period covered: 01/05/2011 -
Articles concerned : 30

Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Republic of Slovenia reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for taxes listed in the reservation made under Article 30, paragraph 1.a.
Period covered: 01/05/2011 -
Articles concerned : 30

Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, the Republic of Slovenia 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 Slovenia or, if the tax claim is in relation to taxes, which are included in the reservation made under Article 30, paragraphs 1.a or 1.b, at the date of withdrawal of such a reservation by the Republic of Slovenia.
Period covered: 01/05/2011 -
Articles concerned : 30

Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of Slovenia reserves the right not to provide assistance in the service of documents for taxes listed in the reservation made under Article 30, paragraph 1.a.
Period covered: 01/05/2011 -
Articles concerned : 30

Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl.

Pursuant to Article 30, paragraph 1.f, of the Convention, the Republic of Slovenia reserves the right to apply Article 28, paragraph 7, exclusively for administrative assistance related to taxable periods beginning 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 Republic of Slovenia.
Period covered: 01/05/2011 -
Articles concerned : 30


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