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

Natura della dichiarazione : Riserve
Situazione in data del 24/07/2019

San Marino

Reservations contained in a Note Verbale from the Ministry of Foreign Affairs of San Marino, deposited with the instrument of ratification on 28 August 2015 - Or. Engl.

In accordance with Article 30, paragraph 1.a, of the Convention, the Republic of San Marino does not provide any form of assistance in relation to the taxes of other Parties included in any of the categories listed in paragraph 1.b of Article 2 of the Convention.

In accordance with Article 30, paragraph 1.b, of the Convention, the Republic of San Marino does not provide assistance on recovering credits or fine for all taxes listed in paragraph 1 of Article 2 of the Convention.

In accordance with Article 30, paragraph 1.c, of the Convention, the Republic of San Marino does not provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention for the Republic of San Marino.

In accordance with Article 30, paragraph 1.d, of the Convention, the Republic of San Marino does not provide assistance for the service of documents for the taxes listed in paragraph 1 of Article 2 of the Convention.

In accordance with Article 30, paragraph 1.f, of the Convention, the Republic of San Marino 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 entry into force of the Convention, as amended by the 2010 Protocol, for the Republic of San Marino or, if there is no taxable period, for administrative assistance related to tax arising on or after 1 January of the third year preceding the entry into force of the Convention, as amended by the 2010 Protocol, for the Republic of San Marino.
Periodo di efficacia: 01/12/2015 -
Articoli in questione : 30


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