Оговорки и заявления по Договору №:127 - Конвенция о взаимной административной помощи в налоговой области

Характер декларации : Оговорки
Статус на 19/09/2019

Австрия

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 28 August 2014 - Or. Engl.

Pursuant to paragraph 1.a of Article 30 of the Convention, the Republic of Austria reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the following categories listed in sub-paragraph b of paragraph 1 of Article 2:

i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;
ii. compulsory social security contributions payable to general government or social security institutions established under public law;
iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
A. estate, inheritance or gift taxes,
B. taxes on immovable property,
D. specific taxes on goods and services such as excise taxes,
E. taxes on the use or ownership of motor vehicles,
F. taxes on the use or ownership of movables property other than motor vehicles,
G. any other taxes;
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.
Период результата: 01/12/2014 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 28 August 2014 - Or. Engl.

Pursuant to paragraph 1.b of Article 30 of the Convention, the Republic of Austria 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 listed in paragraph 1 of Article 2 of the Convention.
Период результата: 01/12/2014 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 28 August 2014 - Or. Engl.

Pursuant to paragraph 1.c of Article 30 of the Convention, the Republic of Austria 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 Austria.
Период результата: 01/12/2014 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 28 August 2014 - Or. Engl.

Pursuant to paragraph 1.d of Article 30 of the Convention, the Republic of Austria reserves the right not to provide assistance in the service of documents for the taxes listed in the reservation made pursuant to paragraph 1.a of Article 30 of the Convention.
Период результата: 01/12/2014 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 28 August 2014 - Or. Engl.

Pursuant to paragraph 1.f of Article 30 of the Convention, the Republic of Austria reserves the right not 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 a Party.
Период результата: 01/12/2014 -
Cтатьях, посвященных : 30


Источник: бюро Договоров на http://conventions.coe.int - * Disclaimer.