Agreement between the Kingdom of the Netherlands and the Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income:artikel 27

Agreement between the Kingdom of the Netherlands and the Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Article 27 Assistance in the collection of taxes

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

1.

The Contracting States undertake to lend assistance to each other in the collection of taxes covered by this Agreement, together with interest, administrative penalties and fines of a non penal nature. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.

2.

Request for assistance by a Contracting State in the collection of these taxes shall include a certification by the competent authority of that State that, under the laws of that State, the said taxes have been finally determined. For the purposes of this Article, a tax is finally determined when a Contracting State has the right under its internal law to collect the tax and the taxpayer has no further right to restrain collection.

3.

Requests referred to in paragraph 2 shall be supported by an official copy of the instrument permitting the execution, accompanied where appropriate, by an official copy of any final administrative or judicial decision.

4.

The request of a Contracting State that has been accepted for collection by the other Contracting State shall be fulfilled by this other State as though such request were related to its own tax.

5.

With regard to tax claims which are open to appeal, the competent authority of a Contracting State may, in order to safeguard its rights, request the competent authority of the other Contracting State to take the protective measures. The request of the Contracting State that has been accepted shall be fulfilled by this other State as though such request were related to its own tax.

6.

Amounts collected by the competent authority of a Contracting State pursuant to this Article shall be forwarded to the competent authority of the other Contracting State. Except where the competent authorities of the Contracting States otherwise agree, the ordinary expenses incurred in providing tax collection assistance shall be borne by the requested State.

7.

Nothing in this Article shall 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 carry out measures which would be contrary to public policy (ordre public);

c)

to provide assistance if the other Contracting State has not pursued all reasonable measures of collection, available under its laws or administrative practice;

d)

to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State.

8.

Notwithstanding the provisions of the previous paragraphs, a revenue claim accepted by a Contracting State for purposes of the previous paragraphs shall not, in that State, be accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such and cannot be collected by imprisonment for debt of the debtor. In addition, a revenue claim accepted by a Contracting State for the purposes of the previous paragraphs shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State.

9.

The applicant State shall in any event remain responsible towards the requested State or the taxpayer for the pecuniary consequences of acts of recovery which were unfounded in respect of the reality of the tax claim concerned or of the validity of the instrument permitting enforcement in the applicant State.

Deze functie is alleen te gebruiken als je bent ingelogd.