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Article 27 Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Arabische Republiek Egypte tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

SPECIAL PROVISIONS

1 The Contracting States agree to lend each other assistance and support with a view to the collection, in accordance with their respective laws or administrative practice, of the taxes to which this Agreement shall apply and of any increases, surcharges, overdue payments, interests and costs pertaining to the said taxes.

2 At the request of the applicant Contracting State the requested Contracting State shall recover tax claims of the first-mentioned State in accordance with the law and administrative practice for the recovery of its own tax claims. However, such claims do not enjoy any priority in the requested Contracting State and cannot be recovered by imprisonment for debt of the debtor. The requested Contracting State is not obliged to take any executory measures which are not provided for in the laws of the applicant Contracting State.

3 The provisions of paragraph 2 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant Contracting State and, unless otherwise agreed between the competent authorities, which are not contested.

However, where the claim relates to a liability to tax of a person as a non-resident of the applicant Contracting State, paragraph 2 shall only apply, unless otherwise agreed between the competent authorities, where the claim may no longer be contested.

4 The requested Contracting State shall not be obliged to accede to the request:

a) if the applicant Contracting State has not pursued all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty;

b) if and insofar as it considers the tax claim to be contrary to the provisions of this Agreement or of any other agreement to which both of the Contracting States are parties.

5 The instrument permitting enforcement in the applicant Contracting State shall, where appropriate and in accordance with the provisions in force in the requested Contracting State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance by an instrument permitting enforcement in the requested Contracting State.

6 The competent authorities of the Contracting States shall by common agreement prescribe rules concerning the application of this article.

Regeling
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Arabische Republiek Egypte tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
20-05-2000
BWB-id
BWBV0001427
Versie
2000-05-20_0

In de hele regeling · Officiële tekst op wetten.overheid.nl