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Article 13 Verdrag inzake wederzijdse administratieve bijstand in belastingzaken

Assistance in recovery

1 The request for administrative assistance under this Section shall be accompanied by:

a) a declaration that the tax claim concerns a tax covered by the Convention and, in the case of recovery that, subject to paragraph 2 of Article 11, the tax claim is not or may not be contested,

b) an official copy of the instrument permitting enforcement in the applicant State, and

c) any other document required for recovery or measures of conservancy.

2 The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested 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 latter State.

Regeling
Verdrag inzake wederzijdse administratieve bijstand in belastingzaken
Afkortingen
WABB Verdrag
Soort
Verdrag
Geldend vanaf
01-09-2013
BWB-id
BWBV0005131
Versie
2013-09-01_0

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