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Article 27 Verdrag inzake wederzijdse administratieve bijstand in belastingzaken

FINAL PROVISIONS

1 The possibilities of assistance provided by this Convention do not limit, nor are they limited by, those contained in existing or future international agreements or other arrangements between the Parties concerned or other instruments which relate to co-operation in tax matters.

2 Notwithstanding paragraph 1, those Parties which are member States of the European Union can apply, in their mutual relations, the possibilities of assistance provided for by the Convention in so far as they allow a wider co-operation than the possibilities offered by the applicable European Union rules.

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