Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the Republic of Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 26 Exchange of information
Geldend
Geldend vanaf 31-12-2005
- Bronpublicatie:
30-06-2004, Trb. 2004, 252 (uitgifte: 14-10-2004, kamerstukken/regelingnummer: -)
- Inwerkingtreding
31-12-2005
- Bronpublicatie inwerkingtreding:
23-12-2005, Trb. 2005, 335 (uitgifte: 01-01-2005, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes referred to in the first sentence. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2.
The Contracting States may release to the arbitration board, established under the provisions of paragraph 5 of Article 25, such information as is necessary for carrying out the arbitration procedure. The members of the arbitration board shall be subject to the limitations on disclosure described in paragraph 1 of this Article with respect to any information so released.
3.
In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
- a)
to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
- b)
to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
- c)
to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).