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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 17/10/2019


Declaration contained in the instrument of ratification deposited on 26 March 2009- Or. Engl.

ANNEX A - Taxes to which the Convention would apply:

a) sub-paragraph a.i:
tax on profits of enterprises;
tax on income of naturals;

b) sub-paragraph b.i.i:
compulsory social security contribution;

c) sub-paragraph b.i.i.i.B:
land fee;

d) sub-paragraph b.i.i.i.C:
value-added tax;

e) sub-paragraph b.i.i.i.D:
excise tax;
duty on the development of viticulture, gardening and hop-growing;

f) sub-paragraph b.i.i.i.E:
tax on the ownership of moto vehicles and other self-propelled machines and mechanisms;

g) sub-paragraph b.iv:
single tax;
fixed agricultural tax;
state customs;
rental payment;
duty for the special use of natural resources.
Periodo di efficacia: 01/07/2009 -
Articoli in questione : 2

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