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2 — Time for submission of the case to arbitration Onderlinge Overeenkomst inzake de uitvoering van artikel 25, vijfde lid

Time for submission of the case to arbitration

A request for arbitration may only be made after two years from the date on which a case presented to the competent authority of one Contracting State under paragraph 1 of Article 25 has also been presented to the competent authority of the other State. For this purpose, a case shall be considered to have been presented to the competent authority of the other State only if the following information has been adequately presented:

a) the full names and addresses of the parties to which the mutual agreement procedure relates, together with the tax office and tax reference details (such as tax identification number);

b) the tax period(s) concerned;

c) the nature and date of the action(s) giving rise to the taxation not in accordance with the Convention; and

d) any specific additional information requested by the competent authority within two months upon receipt of the tax payer’s request.

Regeling
Onderlinge Overeenkomst inzake de uitvoering van artikel 25, vijfde lid
Soort
Verdrag
Geldend vanaf
25-12-2010
BWB-id
BWBV0003400
Versie
2010-12-25_0

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