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

Характер декларации : Оговорки
Статус на 25/08/2019

Италия

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr.

Article 30, paragraph 1.a

Italy 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 sub paragraph b of paragraph 1 of Article 2 :

ii. compulsory social security contributions payable to general government or to social security institutions established under public law;

iii. 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 movable property other than motor vehicles,
G. any other taxesother than registration tax and mortgage and cadastral taxes.

iv. taxes in categories D, E, F, G listed in sub paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
Период результата: 01/05/2006 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr.

Article 30, paragraph 1.b

Italy reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for the taxes listed in the reservation made under sub-paragraph a above.
Период результата: 01/05/2006 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr.

Article 30, paragraph 1.c

Italy 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 Italy or included in the reservation made under sub paragraphs a and b above and existing at the date of withdrawal of such a reservation by Italy.
Период результата: 01/05/2006 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr.

Article 30, paragraph 1.d

Italy reserves the right not to provide assistance in the service of documents for taxes listed the reservation made under sub-paragraph a above.
Период результата: 01/05/2006 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr., and withdrawn by a Note verbale from the Permanent Representation of Italy, dated 13 April 2010, registered at the Secretariat General on 14 April 2010 - Or. Fr.

Article 30, paragraph 1.e

Italy reserves the right not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
Период результата: 01/05/2006 - 14/04/2010
Cтатьях, посвященных : 30


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