Riserve e dichiarazioni per trattato n°127 - Convenzione sulla reciproca assistenza in materia fiscale

Natura della dichiarazione : Riserve
Situazione in data del 20/08/2019

Lettonia

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 15 July 2014 - Or. Engl.

In accordance with Article 30, paragraph 1.a, of the Convention, the Republic of Latvia reserves the right not to provide any form of assistance in relation to the following taxes of other Parties that are listed in Article 2, paragraph 1.b:

Sub-paragraph ii:
compulsory social security contributions payable to general government or to social security institutions established under public law;

Sub-paragraph iii:
A. estate, inheritance or gift 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 taxes;

Sub-paragraph iv:
taxes in categories referred to in Article 2, paragraph 1.b.iii, which are imposed on behalf of political subdivisions or local authorities of a Party.
Periodo di efficacia: 01/11/2014 -
Articoli in questione : 2, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 15 July 2014 - Or. Engl.

In accordance with Article 30, paragraph 1.b, of the Convention, the Republic of Latvia reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes to which the above reservation applies.
Periodo di efficacia: 01/11/2014 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 15 July 2014 - Or. Engl.

In accordance with Article 30, paragraph 1.c, of the Convention, the Republic of Latvia 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 the Republic of Latvia or, where a reservation has been made under sub-paragraph a or b, till the date of withdrawal of such a reservation in relation to taxes in the category in question.
Periodo di efficacia: 01/11/2014 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 15 July 2014 - Or. Engl.

In accordance with Article 30, paragraph 1.d, of the Convention, the Republic of Latvia reserves the right not to provide assistance in the service of documents for taxes covered by the above reservation regarding Article 30, paragraph 1.a.
Periodo di efficacia: 01/11/2014 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 15 July 2014 - Or. Engl.

In accordance with Article 30, paragraph 1.f, of the Convention, the Republic of Latvia reserves the right to apply paragraph 7 of Article 28 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 in respect of the Republic of Latvia, or where there is no taxable period, for administrative assistance related to charges to tax arising 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 in respect of the Republic of Latvia.
Periodo di efficacia: 01/11/2014 -
Articoli in questione : 30


Fonte: Ufficio dei Trattati, http://conventions.coe.int - * Disclaimer.