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RECAUDACIN TRIBUTARIA
Autor: Dr. Francisco Alfredo Garca Prats
Profesor Titular de Derecho Financiero y Tributario
Universitat de Valncia
DOC. N.o 24/01
IF
INSTITUTO DE
ESTUDIOS
FISCALES
N.B.: Las opiniones expresadas en este documento son de la exclusiva responsabilidad del autor,
pudiendo no coincidir con las del Instituto de Estudios Fiscales.
NDICE
1. INTRODUCCIN
1. 1.1. Circunstancias que explican la no incorporacin de la clusula de asistencia
1. 1.2. Los trabajos del Grupo de Expertos de la ONU en materia de asistencia recaudatoria
3.2.
3.2.
3.2.
3.2.
3.2.
3.2.
4.1.
4.1.
4.1.
4.1.
4.1.
3. 4.2. mbito subjetivo de aplicacin: contribuyentes y obligados tributarios afectados por la soli3. 4.2. citud y atencin de la cooperacin recaudatoria
3. 4.3. Presupuestos materiales y formales de la solicitud de asistencia en materia de recaudacin
2. 4.3. Requisitos materiales
2. 4.3. Requisitos formales: documentacin
5. CONSIDERACIONES FINALES
B. Convenios multilaterales
A.
A.
A.
B.1. Convenio sobre Asistencia Mutua Administrativa en Materia Tributaria del Consejo de
B.1. Europa y la OCDE de 25 de enero de 1988
B.2. Convenio nrdico sobre asistencia administrativa
C. Convenios bilaterales
A. C.1. Clusula reducida
A. C.2. Clusula bsica
A. C.3. Clusula completa
D. Otros documentos de inters
A. D.1. Canje de notas
xxxxx
1. INTRODUCCIN
En los albores de un nuevo siglo y milenio, el reforzamiento de la asistencia mutua como
mecanismo de cooperacin interestatal administrativa constituye una de las asignaturas pendientes
del derecho internacional tributario, a pesar del importante desarrollo y evolucin experimentados
durante el siglo XX. Sin embargo, dicho desarrollo se ha plasmado fundamentalmente en la firma de
Convenios internacionales de carcter bilateral basados en Modelos-tipo de Convenio que vienen
referidos, casi en exclusiva, al establecimiento de mecanismos de delimitacin de la competencia
tributaria material en funcin de las distintas categoras de renta. En cambio, los Modelos de Convenio han dejado de lado la regulacin de los aspectos procedimentales que permitan asegurar el contenido de dichas normas, que quedan en manos de la competencia absoluta de los Estados en
atencin al principio de autonoma procedimental. Ello no obsta a que dichos Modelos contengan o
prevean mecanismos de colaboracin inter-administrativa de diverso alcance y naturaleza destinados
a garantizar la correcta aplicacin del Convenio y de los ordenamientos internos, tales como la comunicacin de las modificaciones de los sistemas tributarios de los Estados miembros, la aplicacin en el
Estado de la fuente de los tipos reducidos previstos para los dividendos, intereses y cnones, el procedimiento amistoso, o el intercambio de informacin tributaria, como ms significativas muestras.
De entre estos, son los procedimientos de intercambio de informacin con relevancia tributaria los que han disfrutado de mayor desarrollo y consolidacin, fundamentalmente como consecuencia de su plasmacin en los Modelos de Convenio, tanto de la OCDE como de la ONU artculo
26. En cambio, no puede llegarse a la misma conclusin en relacin con la asistencia en materia de
recaudacin tributaria. En efecto, el artculo 26 de los Modelos de Convenio de la OCDE y de la ONU
nicamente se refiere al intercambio de informacin, pero omite cualquier referencia a la asistencia
para la recaudacin 1. As, la asistencia administrativa en materia de recaudacin slo aparece mencionada en los Comentarios a los Modelos de Convenio (prrafo 3 de los Comentarios al art. 26 del
Modelo de Convenio de la OCDE), en los que se admite la posibilidad de reforzar dicha asistencia en
materia de recaudacin de forma diversa: bien suscribiendo el Convenio multilateral del Consejo de
Europa y la OCDE de 1988, o bien de forma bilateral entre los Estados contratantes . El Comentario
del MCONU, por su parte, reproduca en su versin de 1980, la versin de los Comentarios del
PCOCDE de 1963, pero tras la revisin operada en 1999, los Comentarios del MCONU se ajustan al
tenor literal actuar de los Comentarios del MCOCDE 2.
De este modo, los Modelos de Convenio de la OCDE y de la ONU han reaccionado de
forma diferente a como lo hacan sus antecesores. Los trabajos realizados en el seno de la Sociedad de
Naciones s dieron lugar, en cambio, a la formulacin de un Modelo especfico que abarcaba la colaboracin inter-administrativa para asistir en la recaudacin de los tributos de otro Estado (Sociedad de
Naciones, Mxico Draft Model bilateral Convention for the Establishment of Reciprocal Administrative
Assistance for the Assessment and Collection of Direct Taxes, de 1 de julio de 1943, y London Draft
Model Bilateral Convention for the Establishment of Reciprocal Administration Assistance for the Assessment and Collection of Taxes on Income, Property, Estates and Successions de 1946)3. Esta labor
ha sido parcialmente asumida por la OCDE, que a su vez, formul en 1981 un Modelo de Convenio
1 De hecho, slo el Modelo de Convenio de 1996 utilizado por los Estados Unidos en sus negociaciones bilaterales contiene
una clusula especfica dedicada a la asistencia en materia de recaudacin, si bien con un contenido y alcance limitado.
2 Tampoco se menciona la utilidad, conveniencia de dichas clusulas especficas, o cuestiones a tener en cuenta en relacin
con la asistencia administrativa para la recaudacin tributaria, en las guas para la negociacin de Convenios de doble
imposicin contenidas en el Manual para la negociacin de convenios fiscales bilaterales entre Estados desarrollados y en
desarrollo publicado por la ONU (ST/ESA/94).
3 Previamente ya la Sociedad de Naciones haba elaborado sendos Modelos de Convenio en los que se prevea la asistencia
administrativa en materia de recaudacin.
especfico dedicado a la asistencia administrativa mutua para la recaudacin de deudas tributarias (en
adelante MCOCDE 1981) 4, distinto y separado del previsto para la eliminacin de la doble imposicin
internacional. La trascendencia prctica de este Modelo ha sido francamente reducida, sin que por el
momento conste la firma de Convenios internacionales bilaterales tomando como base aquel Modelo de
la OCDE. En cambio, su influencia se ha proyectado en la formulacin de mecanismos cooperativos de
alcance multilateral, como la elaboracin del Convenio de la OCDE y del Consejo de Europa sobre
asistencia mutua en materia tributaria de 25 de enero de 1988 (ETS nm. 127).
1.2. Los trabajos del Grupo de Expertos de la ONU en materia de asistencia recaudatoria
Estas circunstancias, no anulan, sin embargo, el inters de los Estados en analizar los
mecanismos y las pautas que permitan establecer un mayor reforzamiento de la cooperacin en materia de recaudacin. Como ha reiterado la doctrina cientfica, en el proceso de internacionalizacin
econmica actual, resulta inaceptable que la comunidad internacional de Estados siga manteniendo
una posicin entroncada en el rgido planteamiento de la soberana estatal circunscrita a su mbito
territorial respectivo (Atik, p 156).
Como consecuencia de este renovado y constante inters, la cuestin ha centrado el estudio y anlisis del Grupo de Expertos de la ONU en sus reuniones segunda y cuarta, respectivamente5.
En 1983, el Grupo Ad Hoc elabor una directriz en materia de asistencia en recaudacin con
el siguiente contenido (Conclusiones de la 2. a reunin del Grupo Ad Hoc de Expertos. 1983. Ginebra):
Los pases cuyas normas constitucionales u otras normas legales no se lo impidan deben considerar la posibilidad de celebrar entre ellos acuerdos de asistencia mutua para la recaudacin de los
impuestos de cada uno de ellos. Esos acuerdos podran contener disposiciones sobre los aspectos siguientes, entre otros:
a)
b)
Medidas cautelares;
c)
Momento en que se puede iniciar en el otro pas el procedimiento necesario para reclamar
el impuesto o exigir el cumplimiento de las normas fiscales;
d)
Documentacin necesaria;
5 Vid. Amissah, A. Mutual cooperation in the enforcement of tax liabilities and the collection of taxes, including exchange of
information. Ad Hoc Group of Experts on International Cooperation in Tax Matters. 4.o Meeting. UN. Geneva. 1987.
e)
f)
g)
h)
cin y el reconocimiento de dicha posicin (o estatuto del particular) en normas de rango similar a aquellas
que refuerzan la autotutela y la cooperacin administrativa. La proteccin de la situacin particular en los
ordenamientos tributarios internos encuentra fundamentos diversos en funcin de los principios y valores
que informan cada ordenamiento estatal sobre el que la aplicacin de los sistemas tributarios descansa su
legitimidad. Sin embargo, la intensificacin de la cooperacin administrativa internacional en materia de
recaudacin aconseja la bsqueda de aspectos comunes o un estatuto mnimo del particular que quede
protegido frente a la utilizacin de medidas coactivas administrativas en un Estado en nombre y en inters
de la tutela del crdito tributario de otro Estado. Asimismo, aconseja su plasmacin y reconocimiento en
las normas internacionales, con el mismo rango de las normas que habilitan la asistencia recaudatoria, no
bastando para ello con aplicar subsidiariamente las garantas previstas en la normativa interna.
La proteccin de dicha posicin e intereses del particular, necesita, cuando de la actuacin
de los rganos pblicos se trata, del establecimiento de unos cauces procedimentales previos para que
sean respetados por las Administraciones tributarias actuantes. Slo mediante el establecimiento de dichos parmetros de actuacin administrativa se consigue evitar la discrecionalidad administrativa que
ponga en riesgo o llegue a anular los derechos e intereses legtimos de los particulares. El necesario
desarrollo e inclusin de clusulas con dicha finalidad en los Convenios de doble imposicin puede aconsejar el replanteamiento, an de forma limitada, del tradicional principio de autonoma procedimental de
forma que, an sin abandonarlo, se produzcan ciertos acercamientos de postura. As, la inclusin de la
clusula de asistencia con las citadas garantas exige el reconocimiento e inclusin de determinados trmites procedimentales que favorezcan la asistencia, o la inclusin de clusulas que, a modo de normas de
conflicto, determinen el Estado donde deben ejercitarse, ventilarse, desarrollarse y resolverse determinados derechos de los particulares, as como previsin de los efectos de las actuaciones administrativas de
un Estado en las situaciones jurdicas y desarrollo del propio procedimiento en el otro Estado.
En definitiva, la asuncin de la cooperacin administrativa en materia de recaudacin de
tributos exige plasmar con claridad en la clusula del Convenio los tributos cuya recaudacin se ve
afectada por la cooperacin, los sujetos contra los que pueden dirigirse las actuaciones, el momento a
partir del cual puede instarse el procedimiento, y cmo debe desarrollarse el procedimiento de asistencia recaudatoria, sealando los derechos de los particulares que deben quedar salvaguardados
(Johnson et alii, p 482). No basta, por tanto, con establecer una mera habilitacin a la realizacin de
actuaciones de asistencia recaudatoria, pues ello redunda en perjuicio tanto de la seguridad jurdica,
de las garantas de los ciudadanos como de la propia efectividad de la clusula.
Como las diferencias materiales y procedimentales existentes entre las diferentes normativas estatales, as como sus continuos cambios, pueden impedir la formulacin de una clusula-tipo
nica y vlida para todas las situaciones, en el presente anlisis se intentan describir las pautas seguidas por los Convenios en vigor actualmente, formulando y comentando los criterios y circunstancias que
deben tener en cuenta los Estados en el momento de incluir dicha clusula en sus Convenios.
medidas, a efectos de salvaguardar los posibles derechos de los particulares ante las actuaciones
compulsivas actuadas en ejercicio de dicha asistencia. En este sentido, no basta con alegar una genrica alusin al fraude fiscal y a la necesidad de su control para poder desplegar las facultades de
compulsin previstas en la propia normativa del Estado requerido.
Asistencia administrativa vs. Asistencia judicial
El desarrollo de la cooperacin en materia de recaudacin depende del proceso o mecanismo que haya dado lugar al reconocimiento de la deuda en el Estado solicitante, la fuente normativa
en la que se contenga dicho reconocimiento, as como los mecanismos de ejecucin de la deuda
tributaria previstos en el Estado destinatario de la solicitud Estado requerido. La pluralidad de medios que permiten reconocer la existencia de la deuda tributaria determina y condiciona el mecanismo
que debe resultar aplicable para proceder a su ejecucin.
En lneas generales, la ejecucin de las deudas tributarias, as como la prestacin de
la cooperacin internacional, puede realizarse mediante medidas y rganos judiciales o mediante
rganos y medidas de naturaleza administrativa. Con carcter general, cuando el reconocimiento
de la deuda tributaria se contiene en un acto de naturaleza judicial (sentencia, auto), la cooperacin
puede encauzarse a travs de los diferentes instrumentos de cooperacin judicial; en cambio,
cuando el reconocimiento se contiene en un acto administrativo, la cooperacin prevista es de carcter inter-administrativo (Johnson et alii, p 485), si bien ambas afirmaciones deben ser objeto de
importantes matizaciones.
As, por lo que se refiere a la asistencia y la cooperacin judicial, esta no slo puede venir exigida por el instrumento que exige la ejecucin de la deuda, sino tambin por la normativa del
Estado de recepcin de la solicitud, al aplicarse dicho procedimiento para la ejecucin de sus propias
deudas tributarias. La asistencia judicial interestatal en materia tributaria se encuentra sin embargo
poco desarrollada, y nicamente puede alegarse en supuestos muy concretos y especficos, como
consecuencia de la influencia que todava ejerce la consideracin soberanista en la ejecucin de estas deudas de naturaleza pblica ms all de las fronteras territoriales del Estado que ha configurado
dicha obligacin. Puede, asimismo, acudirse a la regla de la cortesa internacional para facilitar la
ejecucin extraterritorial del crdito tributario (Grau Ruiz, Johnson et alii).
Esta concepcin se constata al comprobar que las deudas y crditos tributarios quedan
normalmente excluidas de los Convenios e instrumentos normativos que regulan la cooperacin internacional relativa al reconocimiento y ejecucin de sentencias. As ocurra en el Convenio de Bruselas
de 27 de septiembre de 1968, relativo a la competencia judicial, el reconocimiento y la ejecucin de
resoluciones judiciales en materia civil y mercantil. La misma solucin adopta el Reglamento CE nmero 44/2001 del Consejo Europeo, de 22 de diciembre de 2000, relativo a la competencia judicial, el
reconocimiento y la ejecucin de resoluciones en materia civil y mercantil, excluyendo de su mbito
de aplicacin la materia fiscal, la aduanera y la administrativa (art. 1.1).
Sin embargo, debe hacerse constar que se observan intentos de avanzar en dicha cooperacin judicial, en la medida en que ofrece respeto por las garantas de los ciudadanos frente al
ejercicio de las potestades y facultades compulsivas y ejecutivas (Johnson et alii). En primer lugar,
porque en determinadas situaciones, los instrumentos de cooperacin judicial internacional incluyen la
ejecucin de las deudas tributarias inherentes. Esto ocurre en relacin con las deudas reconocidas
por los Tribunales que determinan la comisin de un delito fiscal. Estos delitos, originalmente excluidos del mbito de aplicacin del Convenio Europeo sobre asistencia mutua en materia penal, de 20
de abril de 1959, fueron posteriormente incluidos en el mismo, a consecuencia de la modificacin
12
14
Estados con la finalidad de asegurar el cobro efectivo del crdito tributario en otro Estado o bien para
evitar la deslocalizacin de bienes y derechos que impida su satisfaccin efectiva. Son medidas de
carcter provisional y fungible, que implican acciones coercitivas por parte del Estado requerido, que
pueden solicitarse y aplicarse aun cuando no haya finalizado el procedimiento ejecutivo de recaudacin en el Estado solicitante. Por ello, presentan la ventaja de no tener que esperar al agotamiento de
los procedimientos de recaudacin en el Estado solicitante. No requieren de la observancia de nimo
defraudador en el sujeto, por lo que no tienen naturaleza anti-evasora. Sin embargo, su naturaleza
provisional y de garanta exige un mayor respeto de los derechos de los particulares afectados.
c) Medidas de ejecucin de la deuda tributaria. Constituyen la actuacin propia o autntica de la prestacin de la asistencia administrativa en materia de recaudacin tributaria, y consisten
en la adopcin de las medidas previstas en la legislacin del Estado requerido destinadas a hacer
efectiva la satisfaccin del crdito tributario. Implican, normalmente, la aplicacin de instrumentos
coercitivos para satisfacer el inters del otro Estado Estado solicitante en cobrar sus deudas tributarias previamente liquidadas. La adopcin de dichas medidas presupone, en la generalidad de los
casos, el previo agotamiento de los mecanismos internos dirigidos al cobro de la deuda, por lo que se
convierte en un mecanismo de ltima instancia (last resort mechanism). Comportan la aplicacin de
medidas ejecutivas administrativas, y no meramente de polica, mediante la utilizacin de las facultades de compulsin contra el patrimonio de los particulares en virtud de la pretensin de otro Estado
asumida en virtud del principio de reciprocidad que se infiere de la firma de un Convenio internacional.
En consecuencia, la utilizacin de estos mecanismos ejecutivos que configuran a la Administracin
requerida como potentior persona en defensa del inters del otro Estado, exigen descubrir las especficas garantas y derechos de los particulares que deben reconocerse frente a la actuacin de dicha
cooperacin y cmo deben protegerse los mismos, as como el Estado al que corresponde la salvaguarda de dichos derechos. Suponen, en ltima instancia, una garanta adicional para el aseguramiento del cobro del crdito tributario, aunque su eficacia ltima depende de la configuracin de dicha
existencia y de la interpretacin de las condiciones impuestas que realicen los Estados contratantes.
Tipologa de las clusulas de asistencia en materia de recaudacin tributaria
Antes de proceder al anlisis del contenido de las diferentes clusulas de asistencia recaudatoria contenidas en los Convenios en vigor y en los Modelos de Convenio, es preciso realizar
algunos comentarios en torno a la estructura de las mismas. La ausencia de una clusula-tipo contenida en los Modelos de Convenio facilita la dispersin de contenidos, aadindose, de este modo,
una nueva causa a las ya analizadas y que redundan en la ausencia de un contenido homogneo o
similar de las mismas.
Sin embargo resulta posible establecer una clasificacin de las clusulas existentes analizadas, atendiendo a la extensin y contenido de la misma. Con base en este criterio, las clusulas
sobre asistencia en materia de recaudacin pueden ser reducidas, bsicas o completas.
En aquellos Convenios que optan por una clusula reducida, los Estados manifiestan su
voluntad de profundizar la cooperacin administrativa en materia de recaudacin tributaria, aunque
dejan la concrecin del mecanismo a un acuerdo posterior. 10 En otras ocasiones, la clusula se limita
a establecer los mecanismos de vigilancia para garantizar la correcta aplicacin del Convenio 11. Como
puede colegirse fcilmente, este tipo de clusulas no fija los mecanismos necesarios que permitan la
aplicacin de la habilitacin contenida, necesitando de un acuerdo ulterior de las autoridades competentes para posibilitar su efectividad.
10 Convenios Austria-Luxemburgo, de 1962, Azerbayan-Kazajstan de 1996, o Islandia-Noruega.
11 Convenios Blgica-Chipre, Chipre-Estados Unidos, Blgica-Checoslovaquia o Blgica-Indonesia.
16
Del anlisis de los Convenios de doble imposicin en vigor que incluyen una clusula especfica para la prestacin de asistencia mutua en materia de recaudacin tributaria se infieren una
serie de consideraciones generales.
En primer lugar, ya se ha puesto de manifiesto la ausencia de una regla o modelo uniforme de clusula al que se ajustan las disposiciones. La ausencia de un texto base en los Modelos
de Convenio al uso, facilita esta diversidad de redacciones, contenidos, alcances y efectos de las
diferentes clusulas, as como la ausencia de un orden predeterminado en la enumeracin de los
requisitos, disposiciones, mbitos de aplicacin, alcance de la asistencia a prestar, garantas de los
ciudadanos, aspectos procedimentales necesarios, o distribucin de los costes derivados de la asistencia. No obstante, a efectos sistemticos y expositivos, desglosaremos de forma estructurada los
diferentes aspectos que han sido objeto de tratamiento en las clusulas.
12 Ejemplos de este tipo de clusulas pueden encontrarse en los siguientes Convenios. Armenia-rusia, Austria-Estados
Unidos, Blgica-Dinamarca, Blgica-Finlandia, Blgica-Rusia, Dinamarca-Luxemburgo, Francia-Alemania, India-Jordania.
17
19
cin del otro Estado miembro para sus deudas tributarias. En consecuencia, existe un momento procedimental oportuno y necesario a partir del cual y slo a partir del cual pueden ejercerse las oportunas solicitud y asistencia: el momento en que la deuda adquiere firmeza en el Estado solicitante.
Algunos Convenios, como el Convenio firmado entre Holanda y Macedonia distinguen los grados de
firmeza exigibles segn la deuda tributaria corresponda a un sujeto no residente en el Estado solicitante o al resto de supuestos.
Sin embargo, no es necesario esperar a dicha situacin procedimental para solicitar y
adoptar otras medidas incluidas en la asistencia recaudatoria. As ocurre con la adopcin de medidas
cautelares o la utilizacin de la organizacin administrativa del otro Estado para facilitar las notificaciones tributarias.
22
sar el acto o la situacin que reconoce la existencia y condiciones de la deuda tributaria de acuerdo con la
legislacin de dicho Estado. Puede sealarse por tanto, la existencia de tres exigencias diferentes:
Necesidad de previa liquidacin administrativa del tributo, o asuncin administrativa de la liquidacin practicada por el particular.
Necesidad de que la deuda tributaria sea firme, bien por haber transcurrido el perodo de recursos sin que el sujeto pasivo los haya interpuesto, o bien, en caso de
haber recurrido, porque exista resolucin que ponga fin a la va administrativa o judicial que no haya sido recurrida en tiempo y forma o que no admita ulterior recurso. Los Convenios suelen exigir que la deuda sea firme, pero no que sea definitiva.
No obstante, los Comentarios al Modelo de la OCDE de 1981 aconsejan cautela a
los Estados al solicitar la asistencia para la recaudacin de liquidaciones provisionales, prefiriendo que sean definitivas para evitarla devolucin tras los perjuicios
ocasionados por la cooperacin administrativa, tanto al sujeto particular como al
Estado requerido. En otro orden de consideraciones, la posibilidad de plantear recursos extraordinarios de revisin no impide la cooperacin desde esta perspectiva, aunque la sustanciacin de un recurso extraordinario si debera paralizar su
desarrollo, tras la oportuna notificacin de dicho recurso.
solicitante, por lo que a priori resultara posible simultanear varios requerimientos de asistencia por
parte de dicho Estado si todos los Convenios implicados as lo establecieran. (Vid Convenio entre
Espaa y Blgica de 1995).
En consecuencia, la existencia de varios Convenios con clusulas de asistencia recaudatoria permite a su Estado signatario decidir y optar por una de las habilitaciones que le otorgan (en cuanto
a la prestacin de medidas ejecutivas definitivas y no provisionales), pero no, a nuestro juicio, simultanear el disfrute de ellas al mismo tiempo. Unicamente tras la finalizacin de los procedimientos derivados de la asistencia con un Estado podran establecerse con otro, si an lo permitieran las condiciones
o limitaciones temporales impuestas por la normativa interna o por el propio Convenio respectivo, y a no
ser que del conjunto de los Convenios afectados pueda inferirse una solucin contraria.
Requisitos formales: documentacin
En cuanto a los requisitos formales, la mayora de los Convenios prestan especial atencin a la formalizacin de la solicitud, enumerando los documentos que deben acompaarse a la peticin. Los documentos mayoritariamente exigidos son los siguientes, en clara recepcin de las
exigencias contenidas en el artculo 7 del Modelo de la OCDE de 1981:
Copia oficial del ttulo ejecutivo (reconocimiento mutuo de ttulos ejecutivos). En algunos convenios se exige certificar que un requerimiento similar realizado de
acuerdo con la ley del Estado solicitante sera ejecutable.
Decisin que confirme la firmeza del acto (en su caso). Si se alcanza a travs de la
va judicial, se exige una copia autntica certificada de la decisin que pone fin a la
va judicial.
Copia o certificado de que la deuda corresponde a uno de los impuestos o elementos del impuesto cubiertos por la asistencia (Convenio entre Argelia y Francia).
En algunos Convenios se opta por indicar la autoridad competente que debe cursar
la solicitud de asistencia (Convenio entre Bielorrusia y la India de 1997).
Cuando se prev que la regulacin de la validez temporal de las actuaciones del Estado
requerido queda determinado por la normativa del Estado solicitante, ste debe acompaar a su solicitud informacin sobre dichos aspectos a fin de que el Estado requerido
pueda tomarlos en consideracin (Convenio entre Dinamarca y Alemania de 1995).
Adems, se exige la comunicacin de cualquier alteracin de los presupuestos de exigibilidad de la deuda tributaria en el Estado solicitante, que altere los presupuestos de ejecucin en el
Estado requerido.
Mediante esta convalidacin se consigue trasladar al crdito del Estado solicitante las
condiciones ejecutivas de que disfrutan los crditos tributarios del Estado requerido segn su propia
legislacin. La convalidacin otorga a la pretensin del Estado solicitante determinadas facultades
inherentes al crdito tributario del Estado requerido.
En consecuencia, el contenido de la asistencia recaudatoria depender de la normativa tributaria interna del Estado requerido y de los mecanismos que la misma prevea para la ejecucin de sus
propias deudas tributarias. La aplicacin de esta normativa se produce mediante la inclusin en los
Convenios de una clusula de reenvo, mediante la que se habilita a dicho Estado a aplicar las normas
internas de ejecucin a la satisfaccin del inters del otro Estado, la ejecucin de su deuda tributaria.
Segn esta clusula, que suele contenerse en la totalidad de los Convenios, el Estado requerido proceder a la recaudacin de acuerdo con las normas y prcticas administrativas aplicables a la recaudacin de sus propias deudas tributarias. Por tanto, ser esta normativa la que determine el mecanismo
utilizado para la ejecucin judicial o administrativa as como los procedimientos o vas generales o
especficos que deban resultar aplicables a dicha ejecucin. En la generalidad de los casos, mediante
la convalidacin se coloca a la deuda tributaria del Estado solicitante en una posicin administrativa
similar a la de las deudas tributarias propias del Estado requerido, con determinadas matizaciones.
Sobre este particular, el Convenio no suele enunciar las prerrogativas de que va a disfrutar la deuda tributaria del Estado solicitante, por lo que se conformar de acuerdo con la mencionada clusula de reenvo. Ello implica que el rgano, la naturaleza, contenido y alcance de las
medidas, as como los rganos competentes para su desarrollo vendrn establecidos por la legislacin y prctica administrativa del Estado requerido.
Entre ellas, cabe recordar, como ya se ha sealado, la posibilidad de actuar mecanismos
coercitivos para la bsqueda de informacin que resulte relevante o que facilite la actividad ejecutiva
de la deuda. En este sentido, el recurso al intercambio de informacin puede arbitrarse de forma
complementaria a la cooperacin recaudatoria para garantizar el xito de la asistencia (tanto con carcter preventivo para asegurarse de la oportunidad de la asistencia recaudatoria, como de forma
paralela y simultnea). Sin embargo, algunos Convenios aclaran que la informacin solicitada de forma complementaria o en el marco de un procedimiento de asistencia recaudatoria slo puede ser
utilizada con dicha finalidad, y no puede servir al Estado solicitante para iniciar un nuevo proceso de
regularizacin tributaria (artculo 6 del Convenio sobre asistencia administrativa del Benelux).
Asimismo, esta obligacin incorpora la necesaria actuacin de las notificaciones al sujeto
pasivo afectado a efectos de habilitar la defensa de sus derechos e intereses legtimos.
Algunos Convenios, se decantan por admitir de forma expresa, la posibilidad de acogerse a las medidas de aplazamiento del pago o la posibilidad de efectuar el pago en especie previstas por la legislacin del Estado requerido. Como ocurre con el resto de medidas dirigidas al
pago del tributo, es la legislacin del Estado requerido la que determina el rgimen jurdico que
27
deba resultarle aplicable. Ahora bien, la aplicacin de esta medida requiere, segn previsin de los
Convenios, de la previa comunicacin de dicha decisin a las autoridades del Estado solicitante
(Convenio entre Holanda y Macedonia, entre Espaa y Francia, entre Estados Unidos y Holanda,
entre Armenia y Francia y entre Espaa y Blgica). Los Convenios no regulan, sin embargo, qu
autoridad o qu Estado contratante deba ser el beneficiario de la indemnizacin que normalmente
resulta exigible por la concesin de una extensin del plazo para efectuar el pago. A estos efectos,
cobra especial inters determinar la naturaleza de dicha clusula, a efectos de decidir si, en ausencia de dicha previsin en el Convenio, el Estado requerido puede conceder dicho aplazamiento (en
sus distintas modalidades) si es posible concederla de acuerdo con su legislacin interna. Los Comentarios al artculo 11 del Modelo de la OCDE de 1981 tambin parecen confirmar el carcter de
precepto aclaratorio de dicha clusula, que puede inferirse igualmente de la clusula de reenvo
(prrafo 2 del Comentario al artculo 11 del MCOCDE). Nos inclinamos, en consecuencia, por entender que dicho precepto tiene naturaleza declarativa, por lo que debe ser en ltima instancia la
legislacin del Estado requerido la que regule las condiciones conforme a las cuales el sujeto
afectado puede hacer frente al pago derivado de la prestacin de la cooperacin /asistencia en
materia recaudatoria.
El reenvo se realiza nicamente en cuanto a la aplicacin de los mecanismos necesarios para la ejecucin de la deuda tributaria del Estado solicitante, por lo que no comporta, en ningn
caso, la obligacin o facultad del Estado requerido para desarrollar actividades o medidas administrativas de naturaleza diferente a aquellas utilizadas en la recaudacin de los tributos propios. As lo
indican de forma expresa algunos Convenios (Convenio entre Armenia e Irn, Blgica y Chipre, Blgica y Dinamarca, Blgica y Alemania, Finlandia y Estados Unidos, Estados Unidos y Holanda), aunque
dicha conclusin resulta aplicable, asimismo, a aquellos Convenios que omiten dicha referencia, pues
se extrae de la propia naturaleza de la habilitacin conferida por la clusula de asistencia para la recaudacin. La misma habilita a aplicar las medidas administrativas ejecutivas previstas en la legislacin del otro Estado contratante, por parte de sus rganos administrativos.
Asimismo, la remisin a las normas y mecanismos ejecutivos del Estado requerido no
habilita al mismo a modificar la posicin subjetiva contenida en el ttulo ejecutivo despachado por el
Estado solicitante, ni la composicin de la deuda tributaria tal como aparece all reflejada. La superacin de dicho lmite no entraara nicamente mecanismos de enorme complejidad (Johnson et alii, p
470, Leflar, p 218), sino que incluso comportara una actuacin contraria al alcance de las competencias territoriales del Estado requerido y la vulneracin de los lmites de la habilitacin convencional.
Algunos Convenios lo recuerdan de forma expresa (como el Convenio entre Estados Unidos y Dinamarca de 1999, art. 27.5, o el Convenio entre Estados Unidos y Canad, de 1995), aunque la omisin
de dicha clusula no altera los efectos de la misma. En consecuencia, la cooperacin no implica la
actuacin de las facultades normativas en defensa de la autotutela administrativa, sino nicamente
una simple activacin de un procedimiento administrativo segn las normas de procedimiento previstas para la realizacin de actos anlogos nacionales, para la consecucin de fines propios de otro
ordenamiento jurdico (Sacchetto, p 178 y ss.).
Lmites al reenvio
El reenvo al ordenamiento del Estado requerido para la satisfaccin/ejecucin de la
deuda tributaria encuentra, no obstante, algunos lmites en la formulacin de la clusula convencional
de asistencia 15, en virtud de la formulacin de la propia clusula de reenvo a no ser que el Convenio
disponga lo contrario.
15 Algunos Convenios, en cambio, no establecen ninguna restriccin a dicho reenvo, como el Convenio entre Holanda y
Canad de 1997.
28
Esta exigencia se contiene tambin en el Modelo de la OCDE, artculo 9, y en el Convenio del Consejo de Europa, artculo 15, con el fin de proteger a los deudores del obligado tributario (Comentarios
al artculo 9, prrafo 2) El Informe Explicatorio del Convenio del Consejo de Europa es ms tajante al
considerar dicho lmite como absoluto (prrafo 153). Otros Convenios, en cambio, s permiten la extensin de los privilegios de los crditos tributarios propios a favor de los crditos tributarios del otro
Estado para el que se solicita la asistencia (Convenios entre Argelia y Francia, Rumania y Turqua).
31
Sin embargo, debemos reflejar las dificultades que puede comportar la aplicacin de dicha excepcin. As ocurrir, por ejemplo, cuando el Convenio sea objeto de interpretacin diferente
por ambos Estados, lo que determinar la desvirtuacin de la clusula de asistencia (Johnson et alii, p
476-477), o bien su solucin previa mediante la iniciacin de un procedimiento amistoso previsto en el
artculo 25 del Modelo de Convenio.
Finalmente, algunos Convenios establecen como excepcin a la obligacin de prestar
asistencia el respeto al principio de proporcionalidad de la medida, permitiendo la denegacin
cuando la carga administrativa para el Estado requerido resulte desproporcionada en relacin con
el beneficio que le reporte al Estado solicitante (Artculo 27.12. del Convenio entre Estados Unidos
y Dinamarca de 1999).
1997). En
a la prescasos, se
de las ac-
No obstante, debe tenerse en cuenta que tambin las acciones del Estado pueden prescribir, por lo que resulta conveniente fijar en el Convenio el dies a quo a partir del cual comienza a
computar dicho perodo de prescripcin de la accin ejecutiva en el Estado requerido. Sin embargo,
pocos Convenios fijan con precisin dicho trmino, que suele de este modo fijarse por remisin a la
legislacin interna del Estado requerido (vid, como excepcin el Convenio entre Estados Unidos y
Canad, artculo XXVI.4.a segn la redaccin otorgada por el Protocolo, que fija como dies a quo la
fecha de recepcin de la solicitud y no la de aceptacin).
Otra cuestin de ndole temporal que se inserta en las clusulas convencionales, aunque
en una relativa minora de ellos, se refiere a la duracin mxima del proceso de asistencia recaudatoria, con la finalidad de proteger la seguridad jurdica de los sujetos obligados al pago. El perodo mximo suele oscilar entre 10 aos (Convenio entre Estados Unidos y Canad de 1994) y 15 aos
(Convenio entre Austria y Noruega de 1995, entre Armenia y Francia de 1997). Para la fijacin de
dichos perodos mximos de ejecucin, resultara conveniente la fijacin de un dies a quo a efectos
de facilitar el cmputo.
En otro orden de consideraciones, de las clusulas existentes puede extraerse otro principio de carcter general relativo a la competencia de los Estados contratantes para el conocimiento
de las reclamaciones relativas a las actividades relacionadas con la asistencia recaudatoria. En esta
cuestin cabe extraer dos criterios distintos de atribucin:
En cambio, o en consecuencia, en el Estado requerido, las reclamaciones nicamente pueden versar sobre la correccin legalidad de la medida ejecutiva. En
consecuencia, las medidas ejecutivas resultan impugnables ante el Estado requerido el que las toma y conforme a su legislacin interna, por lo que es el
Estado requerido el que debe verificar mediante su sistema de recursos y reclamaciones la correcta aplicacin de la clusula sobre asistencia recaudatoria.
Otros Convenios, en cambio, optan porque sea el Estado solicitante el que asuma todos
los costes del procedimiento mediante el desembolso de los mismos, o la devolucin o no transferencia (Convenios entre Bangladesh y la India de 1991, entre India y Bielorusia). Una minora de convenios, opta finalmente porque sea el Estado requerido en que cargue con todos los costes, (Convenio
entre Armenia y Grecia).
34
35
solucin administrativa o judicial, esto es, no haya alcanzado la firmeza (Convenios entre Argelia y
Francia, Argelia y Sudfrica, India y Bielorrusia, Armenia y Rusia, Estonia y Letonia, Dinamarca y
Turqua, Finlandia y Lituania, Lituania y Noruega). En cambio, no exigen que para solicitar o adoptar
las mismas deba verificarse el agotamiento de las medidas ejecutivas en el Estado solicitante. Parece, por tanto, que esta exigencia del agotamiento previo, solo debera resultar exigible en aquellos
Convenios en los que se trasladan a las medidas cautelares, mutatis mutandis, las condiciones exigibles para la adopcin de medidas ejecutivas por parte del Estado requerido (Convenios ente Blgica y
Dinamarca, Blgica y Espaa o entre Blgica y Alemania). Otros Convenios, ofrecen incluso un mayor
margen de actuacin a los Estados, al permitir su adopcin o solicitud en relacin a deudas tributarias
sobre las que todava pueden adoptarse medidas ejecutivas en el Estado solicitante (DinamarcaLuxemburgo), o incluso en relacin con deudas tributarias que no se encuentran contenidas en un
ttulo ejecutivo (Macedonia-Holanda).
En otro orden de consideraciones, deben analizarse las concretas medidas cautelares y
provisionales que puede adoptar el Estado requerido. El Modelo de la OCDE y el Convenio del Consejo Europeo se refieren de forma genrica a la adopcin de medidas cautelares pero no especifican el tipo concreto de medidas que pueden estar disponibles por parte del Estado requerido. El
Comentario del Modelo de la OCDE se refiere de forma concreta nicamente a las medidas de embargo preventivo (embargos, anotaciones preventivas) (seizure or freezing of assets) aunque a modo
de ejemplo (prrafo 1 de los comentarios al artculo 12).
Los Convenios, por su parte, suelen recurrir con carcter general a la clusula de reenvo
para concretar las medidas cautelares que el Estado requerido puede adoptar. De acuerdo con esta
regla, el Estado requerido podr adoptar las medidas cautelares previstas y reconocidas en su legislacin interna (Convenio entre Argelia y Francia, Argelia y Sudfrica, India y Bielorrusia, Espaa y
Blgica). En ausencia de precepto expreso, se llega a la misma conclusin por aplicacin de la clusula de reenvo. Esta es por otra parte, la solucin ya propuesta por los Modelos de la Sociedad de
Naciones. Sin embargo, estimamos que esta regla debera ser objeto de replanteamiento, incorporando, de una parte, las exigencias derivadas del principio de reciprocidad, y de otra, una delimitacin
que excluyera determinadas medidas provisionales que por su naturaleza, y a pesar de su previsin
en la normativa interna del Estado requerido, no deberan poder utilizarse para la asistencia internacional en materia de recaudacin; tal es el caso, por ejemplo, de las liquidaciones cautelares, en la
medida en que dichas liquidaciones nicamente pueden efectuarse por el Estado solicitante.
Retomando la primera razn que invita al replanteamiento de la clusula de reenvo, la
clusula de asistencia administrativa no debera permitir una extensin de las facultades de adopcin de
medidas cautelares previstas en la normativa del Estado solicitante, sino como mucho la posibilidad de
aplicar dichas medidas u otras de similar naturaleza en otro Estado, de acuerdo con su propia normativa19. Apoya esta consideracin la particular naturaleza de dichas medidas, que deben estar inspiradas
por los principios de proporcionalidad, transitoriedad, provisionalidad y fungibilidad (Grau Ruiz). A su
vez, por la propia naturaleza transitoria de la medida, parece oportuno exigir de forma patente en este
campo la necesaria salvaguarda y reforzamiento de las garantas de los particulares, que pueden verse
abocados al cumplimiento de obligaciones impensables por la aplicacin de una legislacin procedimental que no es la que corresponde al tributo debido. En consecuencia, en ausencia de una formulacin del estatuto del contribuyente a nivel internacional, consideramos que la aplicacin estricta de la
regla de la reciprocidad constituye la mejor garanta para la salvaguarda de los intereses de los particulares frente a la adopcin de medidas ejecutivas de carcter provisional y transitorio.
19 Si la legislacin interna de un Estado miembro no puede aplicar una medida cautelar especfica o ninguna medida
cautelar en general no parece lgico que la clusula de asistencia administrativa para la recaudacin le faculte para solicitar
del otro Estado la adopcin de dichas medidas de acuerdo con la legislacin interna de ese otro Estado en defensa de su
inters.
36
5. CONSIDERACIONES FINALES
Del anlisis efectuado cabe extraer una serie de consideraciones de inters general.
En primer lugar, debe destacarse la progresiva inclusin de clusulas especficas de
asistencia para la recaudacin en los Convenios de doble imposicin, fundamentalmente en los
convenios firmados a partir de la dcada de los noventa. Esta consolidacin de la asistencia en
materia de recaudacin pone de manifiesto el cambio de perspectiva desde el que abordan los Estados el fenmeno de la cooperacin administrativa internacional, en sus diferentes manifestaciones, como mecanismo necesario para asegurar la correcta aplicacin de sus respectivos sistemas
tributarios internos. A su vez, el anlisis de las clusulas convencionales habilitantes de la asistencia recaudatoria interadministrativa demuestra la preferencia de los Estados por incluir dicha habilitacin en Convenios bilaterales, frente a la utilizacin de Convenios multilaterales. Los Convenios
bilaterales se adaptan mejor a las necesidades, exigencias y voluntades respectivas de los Estados
contratantes y permiten una mejor delimitacin y engarce de las exigencias de los respectivos ordenamientos tribut arios internos.
Sin embargo, la progresiva inclusin de la clusula en los Convenios de doble imposicin
contrasta con la inexistencia de datos estadsticos disponibles que demuestren la efectividad de las
clusulas como mecanismo de control y aseguramiento del pago de la deuda tributaria. Asimismo,
debe subrayarse que la pervivencia de algunas clusulas clsicas de exclusin, como la clusula de
nacionalidad, o la de orden pblico, desvirta la esencia y finalidad de la propia clusula.
Finalmente, debe ponerse de manifiesto la escasa atencin prestada a las garantas de
los particulares en las clusulas contenidas en los Convenios de doble imposicin. La remisin a la
normativa interna de alguno de los Estados contratantes en virtud de la clusula de reenvo, o de
sus excepciones no ofrece una respuesta satisfactoria a la demanda de proteccin de la posicin de
los particulares frente al ejercicio de las facultades ejecutivas administrativas. Mecanismos como la
suspensin del procedimiento en el Estado requerido, deben actuarse en atencin a lo dispuesto en
la normativa de dicho Estado y en funcin de sus presupuestos, que no suelen prestar atencin especial a los condicionantes de la asistencia internacional. En este sentido, consideramos que, permaneciendo a nivel embrionario la elaboracin de un estatuto internacional del contribuyente, el
reforzamiento del principio de reciprocidad en esta materia constituye el mecanismo que puede contribuir al respeto de los derechos y garantas de los contribuyentes de mejor grado, en conjuncin con
el reconocimiento de efecto directo a los lmites y condiciones impuestas a la prestacin de la asistencia para la recaudacin, de forma que pudieran ser alegados por los particulares y enjuiciados por
los respectivos tribunales nacionales, en atencin a la distribucin de funciones que sobre la materia
establecen las propias clusulas.
37
Xxxxx
ANEXO
CLUSULAS CONVENCIONALES
DE ASISTENCIA ADMINISTRATIVA EN
MATERIA DE RECAUDACIN
xxxxx
SUMARIO
A. Modelos de Convenio
A. A.1. Modelo de Convenio de la OCDE
A. A.2. Modelo de Convenio de la Sociedad de Naciones
A. A.2. Mxico
A. A.2. Londres
B. Convenios multilaterales
A. B.1. Convenio sobre Asistencia Mutua Administrativa en Materia Tributaria del Consejo de
A. B.1. Europa y la OCDE de 25 de enero de 1988
A. B.2. Convenio nrdico sobre asistencia administrativa
C. Convenios bilaterales
A. C.1. Clusula reducida
A. A.2. 1. CDI Turkmenistan-Uzbekistan. 1996
A. A.2. 2. Convenio para intercambio de informacin entre Estados Unidos y Trinidad y Tobago. 1989
A. A.2. 3. CDI Trinidad y Tobago. Estados Unidos. 1970
A. A.2. 4. CDI Filipinas-Rumana. 1994
A. A.2. 5. CDI Israel-Noruega. 1996
A.
A.
A.
A.
A.
C.2.
A.2.
A.2.
A.2.
A.2.
Clusula bsica
1. CDI Francia-Noruega. 19 diciembre 1980
2. CDI Noruega-Senegal. 1994
3. CDI Marruecos-Tnez. 1974
4. CDI India-Marruecos. 1998
A.
A.
A.
A.
A.
A.
A.
C.3.
A.2.
A.2.
A.2.
A.2.
A.2.
A.2.
Clusula completa
1. CDI Francia-Espaa. 1995
2. CDI Suecia-Tnez. 1960
3. CDI Noruega-Venezuela. 1997
4. CDI Holanda-Ucrania. 1995
5. CDI Francia-Argelia de 17 de mayo de 1982
6. CDI Argelia-Sudfrica. 1998
xxxxx
A. MODELOS DE CONVENIO
A.1. Modelo de Convenio de la OCDE
Modelo de Convenio de la OCDE de 29 de enero de 1981.
TITLE OF THE CONVENTION
CONVENTION BETWEEN (STATE A) AND (STATE B) FOR MUTUAL ADMINISTRATIVE
ASSISTANCE IN THE RECOVERY OF TAX CLAIMS
PREAMBLE OF THE CONVENTION
NOTE: The Preamble of the Convention shall be drafted in accordance with the constitutional procedure of both Contracting States.
Chapter I
Scope of the Convention
Article 1.
1. The Contracting States shall provide assistance to each other in the recovery of tax claims and in
the service of documents.
2. This Convention shall apply to any person who, under the laws of the State applying for assistance, is liable for payment of the tax, whether or not by withholding, or is the addressee of the document
to be served.
Article 2.
Taxes Covered
Definitions
For the purposes of this Convention, unless the context otherwise requires:
a) the terms "applicant State" and "requested State" mean respectively the Contracting State
applying for assistance and the Contracting State whose assistance is requested;
b) the term "tax claim" means any tax, as well as interest thereon and costs incidental to recovery,
which are owed and not yet paid;
c) the term "competent authority" means:
i) (in State A) * * *
ii) (in State B) * * *
43
Chapter III
Forms of Assistance
Article 4.
Service Of Documents
1. At the request of the applicant State the requested State shall, in accordance with its laws and
administrative practice applying to the service of documents of the same or of a substantially similar nature, serve upon the addressee the documents, including those relating to judicial dec isions, which emanate from the applicant State and which relate to a tax covered by this
Convention.
2. The requested State shall promptly inform the applicant State of the action taken on the request
referred to in paragraph 1 and of the date on which the service has taken place.
3. Nothing in this Convention shall be construed as invalidating any service of documents by a Contracting State in accordance with its laws.
Article 5.
Exchange Of Information
At the request of the applicant State the requested State shall provide any information useful to the
applicant State in the recovery of its tax claim and which the requested State has power to obtain for
the purpose of recovering its own tax claims.
Article 6.
Assistance In Recovery
1. At the request of the applicant State the requested State shall recover tax claims of the firstmentioned State in accordance with the laws and administrative practice applying to the recovery of its
own tax claims, unless otherwise provided by this Convention.
2. The provisions of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and which may no longer be contested.
3. Assistance in recovery of tax claims concerning a deceased person or his estate shall be limited to
the value of the estate or of the property acquired by each beneficiary of the estate, according to
whether the claim is to be recovered from the estate or from the beneficiaries thereof.
4. The requested State shall not be obliged to accede to the request:
4. a) if the applicant State has not exhausted all remedies in its own territory for the recovery of its
tax claim, unless the recovery in the applicant State would give rise to considerable difficulties, or
4. b) if and insofar as it considers the tax claim to be contrary to the provisions of a convention for
the avoidance of double taxation which it has concluded with the applicant State or of any other convention to which both States are parties.
Article 7.
1. The request for assistance in the recovery of a tax claim shall be accompanied:
1. a) by a declaration that the tax claim concerns a tax covered by the Convention and that it may
no longer be contested,
1. b) by an official copy of the instrument permitting enforcement in the applicant State,
1. c) by any other document required for recovery, and
1. d) where appropriate, by a certified copy of any relevant decision of an administrative body or of a
court of law.
44
Period Of Limitation
1. Questions concerning any period of limitation of a tax claim shall, notwithstanding the provisions of
Article 16, be governed solely by the laws of the applicant State. The request for assistance in recovery shall give particulars concerning the period of limitation of the tax claim.
2. Acts of recovery performed by the requested State in pursuance of the request for assistance,
which, according to the laws of that State, would have the effect of suspending or interrupting the period of limitation, shall have this effect too under the laws of the applicant State. The requested State
shall inform the applicant State about measures taken to this end.
Article 9.
Priority
The tax claim for the recovery of which assistance is provided shall not have in the requested State
any priority specially accorded to the tax claims of that State.
Article 10. Disputes
1. Actions disputing the enforcement measures taken by the requested State shall be brought only
before the competent body of that State.
2. Actions disputing the existence or the amount of the tax claim or the instrument permitting enforcement in the applicant State shall be brought only before the competent body of that State.
3. The applicant State shall immediately notify the requested State of the fact that an action ref erred to in paragraph 2 has been brought. Upon receipt of the notification the requested State shall
suspend the recovery procedure pending the decision of the competent body. The requested
State may, however, after having consulted with the applicant State, take measures of conservancy to guarantee recovery. As soon as a final decision on the action has been given the applicant
State shall notify the requested State of this decision and whether it maintains the request for
assistance.
4. Any interested party may also inform the requested State of an action referred to in paragraph 2
having been brought. Upon the receipt of such information the requested State shall consult on the
matter, if necessary, with the applicant State.
Article 11. Deferral Of Payment
The requested State may allow deferral of payment or payment by installments, if its laws or administrative practice permit it to do so in similar circumstances, but shall first inform the applicant
State.
Article 12. Measures Of Conservancy
1. At the request of the applicant State the requested State shall take measures of conservancy to
guarantee recovery of the tax claim, even if it is contested or is not yet the subject of an instrument
permitting enforcement.
2. The provisions of paragraph 4 of Article 6, Article 7 and Article 10 shall apply mutatis mutandis to
the measures mentioned in paragraph 1.
45
Chapter IV
Provisions Relating to All Forms of Assistance
Article 13. Information To Be Provided By The Applicant State
1. A request for assistance shall indicate where appropriate:
1. a) the authority or agency which initiated the request made by the competent authority;
1. b) the name, address and any other particulars useful for the identification of the person
concerned;
1. c) the nature of the tax claim, or, in case of a request for service of documents only, the nature
and the subject of the document to be served;
1. d) the components of the tax claim;
1. e) the assets from which the tax claim may be recovered.
2. As soon as any other useful information relating to the request for assistance comes to the
knowledge of the applicant State, it shall forward it to the requested State. Article 16 shall apply mutatis mutandis thereto.
Article 14. Response To The Request For Assistance
1. If the request for assistance is complied with, the requested State shall inform the applicant State
of the action taken and of the outcome of the assistance as soon as possible.
2. If the request is declined, the requested State shall inform the applicant State of that decision and
the reasons for it as soon as possible.
3. The requested State shall in any case provide the applicant State with all information useful in the
recovery of its tax claim.
Article 15. Obligation Of Secrecy
Any information received by a Contracting State shall be treated as secret in the same manner as
information obtained under the laws of that State and shall be disclosed only to persons or authorities
(including courts and administrative bodies) involved in the recovery of, or in the enforcement or prosecution in respect of, the taxes covered by the Convention. Such persons or authorities shall use the
information only for such purposes. They may disclose the information in public court proceedings or
in judicial decisions.
Article 16. Limits To The Obligation To Lend Assistance
In no case shall the provisions of this Convention be construed so as to impose on the requested
State the obligation:
a) to carry out measures at variance with the laws or administrative practice of either Contracting State;
b) to carry out measures which it considers contrary to public policy (ordre public);
c) to supply information which is not obtainable under the laws or in the normal course of the administration of either Contracting State;
d) to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
46
Having regard to the Report of the Committee on Fiscal Affairs of 29th June 1979 on a Model Convention for Mutual Administrative Assistance in the Recovery of Tax Claims (hereafter referred to as the
"Model Convention");
Considering that the development of international movement of persons, capital, goods and services,
although highly beneficial in itself, has increased the possibilities of escaping tax, which therefore requires increasing co-operation between tax authorities of OECD Member countries;
Noting that, for the correct assessment of taxes, such co- operation exists on the basis of provisions
relating to exchanges of information under bilateral conventions for the avoidance of double taxation
with respect to taxes on income and on capital which are in accordance with the OECD Model Convention set out in the Annex to the Council Recommendation of 11th April 1977 concerning the avoidance of double taxation;
Considering that increased co-operation is also desirable in the recovery of tax claims of any kind, in
order to counteract the attempts made by certain taxpayers to escape payment of tax;
Considering that such co-operation may now, for a substantial number of OECD Member countries,
take the form of bilateral conventions between themselves to this effect;
Considering that the new Model Convention and the Commentaries thereto will facilitate the conclusion of such conventions on the basis of uniform principles, definitions and methods, and will permit a
common interpretation in this field;
I. RECOMMENDS to the Governments of Member countries:
1. to conclude bilateral conventions concerning mutual administrative assistance in the recovery of
tax claims, insofar as they are not prevented from doing so by political, legal or practical obstacles;
2. when concluding such bilateral conventions between them, to conform to the Model Convention
attached as interpreted in the Commentaries thereto, or to adopt provisions leading to even closer cooperation in this field.
II. REQUESTS the Governments of Member countries to notify the Organisation of the text of any
convention concerning mutual administrative assistance in the recovery of tax claims concluded with
each other and, where appropriate, the reasons why the provisions of the Model Convention have not
been adopted in such conventions.
III. INSTRUCTS the Committee on Fiscal Affairs:
1. to examine the notifications so supplied and to report to the Council as appropriate;
2. to pursue further its work on developing mutual administrative assistance between tax authorities
both at bilateral and multilateral level, and to make appropriate proposals to this effect.
Article V
Special requests for information and/or assistance for the enforcement of taxes under Articles II and IV
of the present Convention may be refused in the following cases:
a. If they involve the obligation to obtain or supply information which is not procurable under the le gislation of the State applied to or that of the applying State;
b. If they imply administrative or judicial action incompatible with the legislation and practice of either
contracting State;
c. If compliance involves violation of a professional, industrial or trade secret;
d. If the request relates to a taxpayer who is a national of the State applied to;
e. If, in the opinion of the State applied to, compliance with the request may compromise its security
or sovereign rights.
Article VI
When the competent authorities of one of the contracting States have requested from the authorities
of the other State information to which this Convention applies, they shall observe secrecy as regards
such information, in the same way and to the same extent as is done in the State that supplies it, and
the competent authorities of the former State shall apply to its officials the administrative and penal
sanctions that correspond, under its own laws, to the violation of such secrecy.
Article VII
The competent authorities of the two contracting States may prescribe regulations necessary to interpret and carry out the provisions of this Convention. With respect to the provisions of this Convention
relating to exchange of information, service of documents and mutual assistance in the collection of
taxes, such authorities may, by common agreement, prescribe rules concerning matters of procedure,
forms of application and reply, conversion of currency, disposition of amounts collected, minimum
amounts subject to collection and related matters.
Article VIII
1. This Convention and the accompanying Protocol, which shall be considered to be an integral part
of the Convention, shall be ratified and the instruments of ratification shall be exchanged at . . . as
soon as possible.
2. This Convention and Protocol shall become effective on the first day of January 19 . . .. They shall
continue effective for a period of three years from that date and indefinitely after that period. They may,
however, be terminated by either of the contracting States at the end of the three-year period or at any
time thereafter, provided that at least six months prior notice of termination has been given, the termination to become effective on the first day of January following the expiration of the six-month period.
Done in duplicate, at _____ this _____ day of _____ 19 _____.
PROTOCOL
On proceeding to sign the Convention concluded this day for the Establishment of Reciprocal Administrative Assistance for the Assessment and Collection of Direct Taxes, the undersigned Plenipotentiaries, duly authorised by their respective Governments for the purpose, have made the following joint
declaration, which shall form an integral part of the said Convention.
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Article IX
No request for assistance for the collection of taxes shall be formulated when:
a. There is a presumption that the amount due is in fact recoverable in the interested State;
b. The amount due is less than . . ..
Article X
Assistance procedure shall be in the form for which the laws of the State applied to provide, as stipulated in the Convention. Nevertheless, any special forms of assistance not being incompatible with the
laws of the State applied to may be adopted at the request of the applying State.
Article XI
Revenue claims for collection shah not receive preference over either public or private claims in the
State applied to.
Article XII
The authorities of the State applied to shall take all such steps and employ all such means of action as
they would be bound to take and employ in similar cases, when their own interests are involved, provided that no means of action shall be employed to which there is no corresponding means of action
under the law of the applicant State. In doubtful cases, the competent authorities of the applicant State
must certify that their national legislation empowers them to comply with a similar request from the
State applied to.
Article XIII
The competent authorities of the State applied to shall inform, without delay, the competent authorities
of the applicant State as to the action taken on the request, whether such action is complete or incomplete.
Article XIV
If a request cannot be complied with, the competent authorities of the State applied to shall advise the
competent authorities of the applicant State of the reasons which prevent complying with the request,
and shall transmit to such authorities all information which may have a bearing on the case.
Article XV
The State applied to shall be responsible to the applying State for the sums collected on the latter's
behalf by its officials or agents.
Article XVI
Collection shall always take place in the currency of the State applied to. To that effect, the competent
authorities of the State applied to shall convert the amount for collection into their own currency at the
last rate quoted between the two contracting States.
Article XVII
Amounts collected by the competent authorities of one State on behalf of the competent authorities of
the other State shall be paid over immediately, after deduction of the costs under Article XVIII below,
to the account of the Central Bank of the applying State with the Central Bank of the State applied to.
52
dividends, interest, royalties, income from trusts, wages, salaries, pensions, annuities or other fixed or
determinable periodical income, indicating the amount of such receipts in the case of each addressee;
b. An extract of the inventories received by the competent authorities in the case of property passing
on the decease of persons that had an address in the territory of the other State or the nationality of
that State;
c. Any particulars which the competent authorities may obtain from banks, insurance companies, or
other financial institutions concerning assets and claims belonging to persons having an address in the
territory of the other State;
d. Any particulars which the competent authorities may obtain from inventories in the case of property
passing on death concerning debts contracted to, or property passing to, persons having an address
in the territory of the other State.
Article IV
1. The competent authorities of each of the contracting States shall be entitled to obtain, through
direct correspondence, the assistance and support of the competent authorities of the other contracting State for the collection of the taxes to which the present Convention relates together with interest,
costs, additions to taxes, and fines not being of a penal character, according to the laws of the State
applied to, in the case of taxes that are definitely due according to the laws of the applying State.
2. In the case of a request for the enforcement of a tax, revenue claims of each of the contracting
States which have been finally determined shall be accepted for enforcement by the other contracting
State and collected in that State in accordance with the laws applicable to the enforcement and collection of its own taxes.
3. The request shall be accompanied by such documents as are required by the laws of the applying
State to establish that the taxes are definitely due.
4. If a revenue claim is not definitely due, the State applied to may, on the request of the other contracting State, take such measures of conservancy as are authorised by the revenue laws of the former State for the enforcement of its own taxes.
Article V
Special requests for information and/or assistance for the enforcement of taxes under Articles II and IV
of the present Convention may be refused in the following cases:
a. If they involve the obligation to obtain or supply information which is not procurable under the le gislation of the State applied to or that of the applying State;
b. If they imply administrative or judicial action incompatible with the legislation and practice of either
contracting State;
c. If compliance involves violation of a professional, industrial or trade secret;
d. If the request relates to a taxpayer who is a national of the State applied to;
e. If, in the opinion of the State applied to, compliance with the request may compromise its security
or sovereign rights.
Article VI
When the competent authorities of one of the contracting States have requested from the authorities
of the other State information to which this Convention applies, they shall observe secrecy as regards
54
2. Requests for the service of documents shall specify, in addition to the particulars mentioned in the
first paragraph of this Article: the address of the recipient; and the nature and purpose of the document for service.
3. Requests concerning the collection of taxes shall indicate, in addition to the information mentioned
in the first paragraph of this Article: the amount of principal due and interest due and the date from
which such interest begins to run; in the case of fiscal penalties, the nature and amount of such penalties; and any other information of a nature to facilitate or accelerate collection.
Article IV
The competent authorities of the State to which a request for the service of documents is made may
limit their action in connection with the service of the document to merely handing it to the recipient, if
the latter is willing to receive it.
Article V
If the competent authorities of the applicant State so desire, the document may be served in the form
prescribed in similar eases by the internal law of the State applied to.
Article VI
Requests for collection must be accompanied by a copy or official extract of the final decision or order
by the competent authorities concerning the revenue claim in question and by a statement from the
competent authorities to the effect that the revenue claim is final.
Article VII
No request for assistance for the collection of taxes shall be formulated when:
a. There is a presumption that the amount due is in fact recoverable in the interested State;
b. The amount due is less than . . ..
Article VIII
Assistance procedure shall be in the form for which the laws of the State applied to provide, as stipulated in the Convention. Nevertheless, any special forms of assistance not being incompatible with the
laws of the State applied to may be adopted at the request of the applying State.
Article IX
Revenue claims for collection shall not receive preference over either public or private claims in the
State applied to.
Article X
The authorities of the State applied to shall take all such steps and employ all such means of action as they
would be bound to take and employ in similar cases, when their own interests are involved, provided that
no means of action shall be employed to which there is no corresponding means of action under the law of
the applicant State. In doubtful cases, the competent authorities of the applicant State must certify that their
national legislation empowers them to comply with a similar request from the State applied to.
Article XII
The competent authorities of the State applied to shall inform, without delay, the competent authorities of
the applicant State as to the action taken on the request, whether such action is complete or incomplete.
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57
B. CONVENIOS MULTILATERALES
B.1. Convencin sobre Asistencia Mutua Administrativa en Materia Tributaria del Consejo de
B.1. Europa y la OCDE de 1988
CONVENTION ON MUTUAL
ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
Strasbourg, 25.I.1988
PREAMBLE
The member States of the Council of Europe and the member countries of the Organisation for Economic Co-operation and Development (OECD), signatories of this Convention, Considering that the
development of international movement of persons, capital, goods and services although highly beneficial in itself has increased the possibilities of tax avoidance and eva-sion and therefore requires
increasing co-operation among tax authorities; Welcoming the various efforts made in recent years to
combat tax avoidance and tax evasion on an international level, whether bilaterally or multilaterally;
Considering that a co-ordinated effort between States is necessary in order to foster all forms of administrative assistance in matters concerning taxes of any kind whilst at the same time ensuring adequate protection of the rights of taxpayers; Recognising that international co-operation can play an
important part in facilitating the proper determination of tax liabilities and in helping the taxpayer to
secure his rights; Considering that fundamental principles entitling every person to have his rights and
obligations determined in accordance with a proper legal procedure should be recognised as applying
to tax matters in all States and that States should endeavour to protect the legitimate interests of
taxpayers, including appropriate protection against discrimination and double taxation; Convinced
therefore that States should not carry out measures or supply information except in conformity with
their domestic law and practice, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of
personal data; Desiring to conclude a convention on mutual administrative assistance in tax matters,
Have agreed as follows:
Chapter I
Scope of the Convention
Article 1.
1. The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to
each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial
bodies.
2. Such administrative assistance shall comprise:
2. a) exchange of information, including simultaneous tax examinations and participation in tax
examinations abroad;
2. b) assistance in recovery, including measures of conservancy; and
2. c) service of documents.
3. A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State.
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Taxes covered
taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of
political subdivisions or local authorities of a Party.
2. The existing taxes to which the Convention shall apply are listed in Annex A in the categories referred to in paragraph 1.
3. The Parties shall notify the Secretary General of the Council of Europe or the Secretary General of
OECD (hereinafter referred to as the "Depositaries") of any change to be made to Annex A as a result
of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of
the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.
4. The Convention shall also apply, as from their adoption, to any identical or substantially similar
taxes which are imposed in a Contracting State after the entry into force of the Convention in respect
of that Party in addition to or in place of the existing taxes listed in Annex A and, in that event, the
Party concerned shall notify one of the Depositaries of the adoption of the tax in question.
Chapter II
General definitions
Article 3.
Definitions
1. For the purposes of this Convention, unless the context otherwise requires:
1. a. the terms "applicant State" and "requested State" mean respectively any Party applying for
administrative assistance in tax matters and any Party requested to provide such assistance;
59
1. b: the term "tax" means any tax or social security contribution to which the Convention applies
pursuant to Article 2;
1. c. the term "tax claim" means any amount of tax, as well as interest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid;
1. d. the term "competent authority" means the persons and authorities listed in Annex B;
1. e. the term "nationals" in relation to a Party means:
1. e. ii. all individuals possessing the nationality of that Party, and
1. e. ii. all legal persons, partnerships, associations and other entities deriving their status as such
1. e. ii. from the laws in force in that Party.
1. e. For each Party that has made a declaration for that purpose, the terms used above will be
1. e. understood as defined in Annex C.
2. As regards the application of the Convention by a Party, any term not defined therein shall, unless
the context otherwise requires, have the meaning which it has under the law of that Party concerning
the taxes covered by the Convention.
3. The Parties shall notify one of the Depositaries of any change to be made to Annexes B and C.
Such change shall take effect on the first day of the month following the expiration of a period of three
months after the date of receipt of such notification by the Depositary in question.
Chapter III
Forms of assistance
Section I.
Article 4.
Exchange of information
General provisions
1. The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant to:
1. a. the assessment and collection of tax, and the recovery and enforcement of tax claims, and
1. b. the prosecution before an administrative authority or the initiation of prosecution before a judicial body.
1. Information which is unlikely to be relevant to these purposes shall not be exchanged under this
1. Convention.
2. A Party may use information obtained under this Convention as evidence before a criminal court
only if prior authorisation has been given by the Party which has supplied the information. However,
any two or more Parties may mutually agree to waive the condition of prior authorisation.
3. Any Party may, by a declaration addressed to one of the Depositories, indicate that, according to
its internal legislation, its authorities may inform its resident or national before transmitting information
concerning him, in conformity with Articles 5 and 7.
Article 5.
1. At the request of the applicant State, the requested State shall provide the applicant State with any
information referred to in Article 4 which concerns particular persons or transactions.
2. If the information available in the tax files of the requested State is not sufficient to enable it to
comply with the request for information, that State shall take all relevant measures to provide the
applicant State with the information requested.
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With respect to categories of cases and in accordance with procedures which they shall determine by mutual agreement, two or more Parties shall automatically exchange the information referred to in Article 4.
Article 7.
1. A Party shall, without prior request, forward to another Party information of which it has knowledge
in the following circumstances:
1. a. the first-mentioned Party has grounds for supposing that there may be a loss of tax in the other Party;
1. b. a person liable to tax obtains a reduction in or an exemption from tax in the first-mentioned
Party which would give rise to an increase in tax or to liability to tax in the other Party;
1. c. business dealings between a person liable to tax in a Party and a person liable to tax in another Party are conducted through one or more countries in such a way that a saving in tax may result
in one or the other Party or in both;
1. d. Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;
1. e. information forwarded to the first-mentioned Party by the other Party has enabled information
to be obtained which may be relevant in assessing liability to tax in the latter Party.
2. Each Party shall take such measures and implement such procedures as are necessary to ensure
that information described in paragraph 1 will be made available for transmission to another Party.
Article 8.
1. At the request of one of them, two or more Parties shall consult together for the purposes of determining cases and procedures for simultaneous tax examinations. Each Party involved shall decide
whether or not it wishes to participate in a particular simultaneous tax examination.
2. For the purposes of this Convention, a simultaneous tax examination means an arrangement
between two or more Parties to examine simultaneously, each in its own territory, the tax affairs of a
person or persons in which they have a common or related interest, with a view to exchanging any
relevant information which they so obtain.
Article 9.
1. At the request of the competent authority of the applicant State, the competent authority of the
requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State.
2. If the request is acceded to, the competent authority of the requested State shall, as soon as
possible, notify the competent authority of the applicant State about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested State for the conduct of the examination. All decisions with respect to
the conduct of the tax examination shall be made by the requested State.
3. A Party may inform one of the Depositaries of its intention not to accept, as a general rule, such
requests as are referred to in paragraph 1. Such a declaration may be made or withdrawn at any time.
Article 10. Conflicting information
If a Party receives from another Party information about a person's tax affairs which appears to it to conflict with information in its possession, it shall so advise the Party which has provided the information.
61
2. As soon as any other information relevant to the request for assistance comes to its knowledge,
the applicant State shall forward it to the requested State.
Article 19. Possibility of declining a request
The requested State shall not be obliged to accede to a request if the applicant State has not pursued
all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty.
Article 20. Response to the request for assistance
1. If the request for assistance is complied with, the requested State shall inform the applicant State
of the action taken and of the result of the assistance as soon as possible.
2. If the request is declined, the requested State shall inform the applicant State of that decision and
the reason for it as soon as possible.
3. If, with respect to a request for information, the applicant State has specified the form in which it
wishes the information to be supplied and the requested State is in a position to do so, the requested
State shall supply it in the form requested.
Article 21. Protection of persons and limits to the obligation to provide assistance
1. Nothing in this Convention shall affect the rights and safeguards secured to persons by the laws or
administrative practice of the requested State.
2. Except in the case of Article 14 the provisions of this Convention shall not be construed so as to
impose on the requested State the obligation:
2. a. to carry out measures at variance with its own laws or administrative practice or the laws or
administrative practice of the applicant State;
2. b. to carry out measures which it considers contrary to public policy (ordre public) or to its essential interests;
2. c. to supply information which is not obtainable under its own laws or its administrative practice or
under the laws of the applicant State or its administrative practice;
2. d. to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information the disclosure of which would be contrary to public
policy (ordre public) or to its essential interests;
2. e. to provide administrative assistance if and insofar as it considers the taxation in the applicant
State to be contrary to generally accepted taxation principles or to the provisions of a convention for
the avoidance of double taxation, or of any other convention which the requested State has concluded
with the applicant State;
2. f. to provide assistance if the application of this Convention would lead to discrimination between
a national of the requested State and nationals of the applicant State in the same circumstances.
Article 22. Secrecy
1. Any information obtained by a Party under this Convention shall be treated as secret in the same
manner as information obtained under the domestic laws of that Party, or under the conditions of secrecy applying in the supplying Party if such conditions are more restrictive.
2. Such information shall in any case be disclosed only to persons or authorities (including courts and
administrative or supervisory bodies) involved in the assessment, collection or recovery of, the enfor 64
vention. In particular it shall act as a forum for the study of new methods and procedures to increase
international co-operation in tax matters and, where appropriate, it may recommend revisions or
amendments to the Convention. States which have signed but not yet ratified, accepted or approved
the Convention are entitled to be represented at the meetings of the co-ordinating body as observers.
4. A Party may ask the co-ordinating body to furnish opinions on the interpretation of the provisions of
the Convention.
5. Where difficulties or doubts arise between two or more Parties regarding the implementation or
interpretation of the Convention, the competent authorities of those Parties shall endeavour to resolve
the matter by mutual agreement. The agreement shall be communicated to the co-ordinating body.
6. The Secretary General of OECD shall inform the Parties, and the Signatory States which have not yet
ratified, accepted or approved the Convention, of opinions furnished by the co-ordinating body according to
the provisions of paragraph 4 above and of mutual agreements reached under paragraph 5 above.
Article 25. Language
Requests for assistance and answers thereto shall be drawn up in one of the official languages of
OECD and of the Council of Europe or in any other language agreed bilaterally between the Contracting States concerned.
Article 26. Costs
Unless otherwise agreed bilaterally by the Parties concerned:
a. ordinary costs incurred in providing assistance shall be borne by the requested State;
b. extraordinary costs incurred in providing assistance shall be borne by the applicant State.
Chapter VI
Final provisions
Article 27. Other international agreements or arrangements
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 the rules of the present Convention, those Parties which are members of the European
Economic Community shall apply in their mutual relations the common rules in force in that Community.
Article 28. Signature and entry into force of the Convention
1. This Convention shall be open for signature by the member States of the Council of Europe and
the member countries of OECD. It is subject to ratification, acceptance or approval. Instruments of
ratification, acceptance or approval shall be deposited with one of the Depositaries.
2. This Convention shall enter into force on the first day of the month following the expiration of a
period of three months after the date on which five States have expressed their consent to be bound
by the Convention in accordance with the provisions of paragraph 1.
3. In respect of any member State of the Council of Europe or any member country of OECD which
subsequently expresses its consent to be bound by it, the Convention shall enter into force on the first
day of the month following the expiration of a period of three months after the date of the deposit of
the instrument of ratification, acceptance or approval.
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3. Any Party which denounces the Convention shall remain bound by the provisions of Article 22 for
as long as it retains in its possession any documents or information obtained under the Convention.
Article 32. Depositaries and their functions
1. The Depositary with whom an act, notification or communication has been accomplished, shall
notify the member States of the Council of Europe and the member countries of OECD of:
1. a. any signature;
1. b. the deposit of any instrument of ratification, acceptance or approval;
1. c. any date of entry into force of this Convention in accordance with the provisions of Articles 28
and 29;
1. d. any declaration made in pursuance of the provisions of paragraph 3 of Article 4 or paragraph 3
of Article 9 and the withdrawal of any such declaration;
1. e. any reservation made in pursuance of the provisions of Article 30 and the withdrawal of any
reservation effected in pursuance of the provisions of paragraph 4 of Article 30;
1. f. any notification received in pursuance of the provisions of paragraph 3 or 4 of Article 2, paragraph 3 of Article 3, Article 29 or paragraph 1 of Article 31;
1. g. any other act, notification or communication relating to this Convention.
2. The Depositary receiving a communication or making a notification in pursuance of the provisions
of paragraph 1 shall inform the other Depositary thereof.
In witness whereof the undersigned, being duly authorised thereto, have signed the Convention.
Done at Strasbourg, the 25th day of January 1988 in English and French, both texts being equally authentic, in two copies of which one shall be deposited in the archives of the Council of Europe and the other in
the archives of OECD. The Secretaries General of the Council of Europe and of OECD shall transmit certified copies to each member State of the Council of Europe and of the member countries of OECD.
1. d) in Finland
1. d) 11) income and net value taxes
1. d) 12) municipal tax
1. d) 13) church tax, and
1. d) 14) source tax
1. e) in Iceland
1. d) 11) national income taxes
1. d) 14) special income taxes to municipalities, and
1. d) 13) national net worth tax
1. f) in Norway
1. d) 11) national income and net worth taxes
1. d) 12) municipal income and net worth taxes
1. d) 13) county income tax
1. d) 14) joint taxes to the national fund
1. d) 15) taxes pursuant to the petroleum tax law
1. d) 16) dues to the state on honoraria to foreign artists, and
1. d) 17) seaman's tax
1. g) in Sweden
1. d) 11) national income taxes, including seaman's and coupon taxes;
1. d) 12) licensing fee on certain public businesses
1. d) 13) tax on damages
1. d) 14) replacement tax
1. d) 15) earnings distribution tax
1. d) 16) municipal income tax, and
1. d) 17) national net worth tax
1. h) In all the Contracting States:
1. d) 11) inheritance and gift taxes
1. d) 12) motor vehicle taxes to the extent indicated in the agreement pursuant to Article 20,
1. d) 13) VAT and other general sales taxes to the extent indicated in the agreement pursuant to
3) 1. d) 1Article 20,
1. d) 14) special duty taxes to the extent indicated in the agreement pursuant to Article 20,
1. d) 15) taxes on national insurance and other public fees to the extent indicated in the agreement
1. d) 15) pursuant to Article 20.
2. Withholding tax, and duties included under subsections a)-g) of Paragraph 1, are also treated as taxes.
3. This agreement shall also apply to any identical or substantially similar taxes which are imposed
after the date of the signing of the convention, in addition to, or in place of the existing taxes.
70
place of employment and place of physical presence of the person the case in question concerns.
Further, the notification ought to include details with respect to other circumstances that may contribute to the identification of said person.
Article 6
1. A request for administrative assistance may be refused when the Contracting State of which the
assistance is requested considers such assistance to be in conflict with its own general int erests.
2. Where application of a provision in Nordic double taxation convention is submitted to the Competent Authorities of the Contracting State having requested administrative assistance, this Contracting
State may, in accordance with the agreement of the requesting State, place the request for administrative assistance aside.
Article 7
1. If the request for administrative assistance is not complied with, the Contracting State which has
requested the assistance, shall, without delay, be notified of the decision and the reasons thereof.
2. If the administrative assistance is initiated, the Contracting State of which assistance is requested,
shall, as soon as possible, inform the other Contracting State of the results of that assistance.
3. The request pursuant to this Article shall also include such information as may be significant for
the further handling of the case.
Article 8
Documents which are prepared or witnessed by a court or an administrative agency in one of the
Contracting States, do not need to be authenticated to be used in tax cases within the other Contracting State's jurisdiction. The same applies to documents which are signed by a officer of the court or
administrative agency, provided such a signature is sufficient in accordance with the laws in the Contracting State in which the court or a administrative agency is located.
Service of Documents
Article 9
1. Service of process pursuant to this agreement is effected in the manner prescribed for similar service of process pursuant to the law or the administrative practice of the Contracting State of which the
service of process has been requested. The request for the service of a document shall contain a brief
statement as to the contents of the document.
2. If the Contracting State requesting the service of process so desires, the certification may done in
a special manner, provided that manner is allowed under the laws in the Contracting State where the
service shall take place.
3. The service of process shall be evidenced by either a dated admission of service by the person
receiving the document, or by notification from the authority of the Contracting State in which the service is requested, which shows the form and the time of service.
Procurement of Information, etc.
Article 10
1. Information shall be obtained in conformity with the laws in the Contracting State to which the request has been directed.
72
the examination of certain tax matters of another Contracting State. The request is handled by the
Competent Authorities of the other Contracting State, which, as soon as possible, should inform the
Competent Authorities of the first-named State of its decision. If the request is granted, the notification
thereof should include the time and place of the investigation, and such other information as presumed
necessary for the requesting Competent Authorities.
2. Representatives named in Paragraph 1 may not reach a determination regarding the handling of
the matter, but may make suggestions to the authority or official who undertakes the treatment. Determinations regarding these suggestions are to be made by that authority or official.
3. Information which results from investigations mentioned in Paragraph 1 shall be treated as confidential, and may not be reported to individuals or authorities, including individuals and officials of the
courts or other judicial authorities, other than those individuals whose task it is to assess or collect
taxes within the purview of this agreement, or those individuals who determine complains and issues
of prosecution in connection to such matters.
4. Where a request pursuant to paragraph 1 is denied, the provisions in Article 7, paragraph 1, shall
apply.
Collection of Tax Debts
Article 14
1. Determinations in tax matters, which pursuant to the laws in one of the Contracting States are
collectible by execution in that Contracting State, shall be recognized as collectible by execution in the
other Contracting States.
2. Issues concerning deadlines after which a tax request may no longer be executed, shall be determined pursuant to the laws in the requesting Contracting State.
3. Collection measures carried out by the Contracting State in implementing a request for administrative assistance, which pursuant to the law in the Contracting State, cancels or interrupts time limits
named in Paragraph 2, shall also have these effects applied to the laws in the requesting Contracting
State. The Contracting State receiving the request, shall inform the requesting Contracting State on
such measures taken.
4. The government agency which first requests administrative assistance regarding collections, shall
confirm in its request that the decision is entitled to collection by execution, and state the date on
which all or part of the claim becomes time-barred, pursuant to a statute of limitations. The authority of
the government agency must be confirmed by an Authority listed in Article 3.
Article 15
Should the taxpayer or other such person as named in Article 4, Paragraph 2, be deceased, the
amount collected may not exceed the value of assets in the decedent's estate. If the estate has been
distributed, no collection may be made of an amount larger than the value of the assets received by an
heir or other person on the date of acquisition of such assets.
Article 16
1. Any special priority which the Contracting State effecting the collection may have for collection of
its own taxes, does not apply to tax debts that have been collected through assistance rendered under
this agreement.
2. In the collection of tax debts pursuant to this agreement, no execution proceedings in any court
other than an administrative court may be commenced, nor any bankruptcy petition filed, in the Con 74
3. Should the Competent Authorities in one of the Contracting States determine that the negotiations
on issues according to paragraph 2 should occur between the Competent Authorities in the collected
Contracting States, such negotiations shall take place at the request of that Contracting State.
4. If a request for administrative assistance in collecting a tax debt concerns income which is taxed in
a Contracting State other than the one requesting the assistance, and such double taxation is not regulated in agreement to avoid such double taxation, the Competent Authorities of the State to whom
the request was directed may consult on this matter with the Competent Authorities of the requesting
State in an effort to avoid having the income taxed twice. Pending such an agreement, the collection
of a tax debt may be postponed.
Article 21
Inquiries, information, explanations or other reports which are received by a Contracting State, pursuant to this agreement, are subject to the provisions regarding confidentiality and similar matters, of
the laws of that Contracting State.
Article 22
In accordance with this agreement, the Contracting State which has requested administrative assistance is obligated to compensate only costs associated with the assistance in the other Contracting
State which are incurred in connection with collection against the debtor in courts other than administrative courts, or in connection with bankruptcy.
Article 23
As concerning Norway, this agreement shall not apply to Svalbard and Jan Mayen or to other Norwegian dependencies outside Europe.
Article 24
1. This agreement shall enter into force on the thirtieth day after the date by which all of the Contracting States have notified the Danish Foreign Ministry that the Agreement has been approved. The
Danish Foreign Ministry will inform the other Contracting States of its receipt of these notifications, and
of the date on which the Agreement enters into force.
2. After the entry into force of this Agreement, its provisions apply to matters which, subsequent to
the entry into force of the Agreement, shall come before the Competent Authorities of the Contracting
State to which a request is directed.
3. The agreement between Norway, Denmark, Finland, Iceland and Sweden on administrative
assistance in tax matters of November 9, 1972, as amended, shall cease to be valid, but will still apply
to requests for assistance which were submitted to the Competent Authorities of a Contracting States
prior to the entry into force of this Agreement.
4. This Agreement neither limits, nor is limited by, the agreement between the Danish government
and National Council of Greenland of October 18, 1979, to avoid double taxation, etc. or the agreement pursuant to Paragraph 20 in the appendix to the aforementioned agreement.
5. This agreement neither limits, or is limited by, the agreement on administrative assistance between
the Danish government and the National Council of the Faeroe Islands of August 12, 1986, to avoid
double taxation, etc.
Article 25
A Contracting State may give notice of termination of the agreement no later than June 30 of a calendar year which begins no earlier than five years after the entry into force. Such notice of termination
76
This Agreement shall apply to income taxes covered by the September 12, 1989 Convention between
the Nordic countries for the avoidance of double taxation with respect to taxes on income and capital
(hereinafter referred to as the "Double Taxation Convention").
77
Article 2.
General Definitions
1. Unless otherwise provided, the following terms of the Agreement shall be defined as follows:
1. a) "Pensions" refers to payments within the purview of the provision Article 18 of the 1996 Double
Taxation Convention, or the corresponding article in another double taxation convention, within the
meaning of Article 1;
1. b) "Tax" can mean either final tax or withheld tax to be credited toward final tax. Where only final
tax or withheld tax is intended, the terms "final tax" or "withheld tax," respectively, shall be used. Withholding tax on employment income may be characterized either as withheld tax or final tax;
1. c) "State of Residence" means the Contracting State where a given person has his residence;
1. d) "State of Employment" means the Contracting State, other than the State of Residence, where
a person performs work covered by Convention;
1. e) "Requesting State" means the Contracting State which requests that another other Contracting
State effect a transfer of taxes;
1. f) "State receiving the request" means the Contracting State which receives a request for the
transfer of taxes from another Contracting State.
2. The term "withheld tax" in this Agreement, is defined as tax paid, or withheld from an employee's
salary or pension.
This definition applies even to taxes that have been withheld and credited to an employee, but which
have not been paid to the State receiving the request.
3. Other terms, which appear in this Agreement, and which also appear in the Double Taxation Convention, shall have those meanings as provided in that Convention.
4. Where a Contracting State applies this Agreement, at a given time, every term which is not included
in paragraphs 1-3, unless otherwise indicated by its context, shall be defined according to the laws of
the respective Contracting State, at that time, as those laws concern the taxes to which the Agreement
shall apply. The definition the terms are given in the applicable tax law of that State, shall have priority
over the definition used in other legislation of the State.
II. Collection of Tax of Employment Income
Article 3.
1. Where a resident of a Contracting State derives employment income for work performed in another
Contracting State, and the State of Residence determines that the period or periods of employment for
a period or periods will not exceed an aggregate of 183 days during a single twelve-month period, and
that remuneration is paid by or on behalf of an employer in that Contracting State, the withheld tax
shall be paid to the State of Residence. In that case, the tax authorities of the State of Employment
shall not collect the withheld tax, provided there has been a written notification from the tax authorities
of the State of Residence that the withholding taxes are being withheld there. If the State of Employment accepts the opinion of the State of Residence, pursuant to the first clause, the State of Employment may refrain from collecting the withheld tax, even without the written notification mentioned in
the second clause. When the withheld tax is no longer collected in the State of Residence, the tax
authorities there, as soon as they become aware of this fact, should inform the tax authorities of the
State of Employment.
2. The provisions of paragraph 1 shall not apply if the tax authorities of the State of Residence determine that the remuneration paid is attributable to a fixed place of business or a permanent esta 78
1. In cases where remuneration is to be taxed in the State of Employment, pursuant to the provisions
of Article 21, paragraph 7 of the 1996 Double Taxation Convention, or according to the corresponding
provisions of another double taxation convention within the purview of Article 1, withheld tax may be
collected by that State. The same shall apply to cases in which remuneration mentioned in Article 3,
paragraph 1 is paid by, or on behalf of, an employer, who is neither a resident of the State of Employment nor of the employee's State of Residence.
2. Should the tax authorities of the State of Employment determine that the withheld tax is, or will be,
collected by the State of Employment pursuant to the provisions of this Article, the aforementioned tax
authorities shall notify the tax authorities of the employee's State of Residence of this fact. After the
latter tax authorities have received such notification, the withheld tax shall no longer be collected in the
employee's State of Residence.
Article 5.
1. If the tax authorities of the State of Employment determine the existence of third party provision
of staffing, withheld tax may collected in that State. Employees covered by paragraph 3, paragraph
1 are considered provided by a third party, when a third party (the "provider") makes the employee
available to perform work within in the activity of another party (the "principal"), in the State of Employment, provided such "principal" is a resident of, or has a permanent establishment in, the State
of Employment and the provider bears neither the responsibility nor risk for the results of the employment.
2. In the determination of whether an employee is to be considered staff provided by a third party, an
overall assessment should be done, with special emphasis on whether:
2. a) the principal exercises the primary supervision and direction of the work;
2. b) the work is carried out in a workplace which is operated by the principal, who bears responsibility for the same;
2. c) remuneration to the provider of the employee is computed on the basis of the time worked, or
based on some other relationship between compensation and the wages received by the employee;
2. d) the majority of the essential work tools and material are provided by the principal; and
2. e) the provider does not exclusively determine the number of employees, and the qualifications to
be required of them.
3. The tax authorities of the State of Employment shall notify the tax authorities of the State of Residence that withheld tax has been collected in the State of Employment. Where such notification
has been received, the State of Residence shall refrain from demanding withheld tax on the same
income.
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Article 6.
Border Commuters
Where the Double Taxation Convention or special agreements between the Contracting States contain
provisions relating to taxation of income derived from employment in one Contracting State by persons
known as "border commuters," who are residents of another Contracting State, the provisions of Articles 3-6 shall not be applied to such income.
III. Transfers of Income Taxes
Article 8.
If tax is collected on income, pensions, or business income, in one Contracting State, the collected tax,
may, upon a request from the competent authority of another Contracting State, be transferred to the
other Contracting State, which will credit it to the taxpayer, as tax paid on that income.
Article 9.
Requests for the Transfer of Tax on Employment Income, Pensions, at the Withholding Stage
1. If the withheld tax has been paid on employment income or pension, in a Contracting State other
than that State entitled to collect the final tax pursuant to the Double Taxation Convention, the Contracting State which collected the tax, shall, at the request of the Contracting State so entitled, transfer
the said tax to that Contracting State.
2. A request pursuant to paragraph 1 must be received by the Competent Authority of Denmark and
the Faroe Islands, respectively, no later that February 1, in Norway, no later than April 1, and in Finland, Iceland or Sweden, no later than May 31, of the year following the income year.
3. Transfer of tax shall not be effected in an amount higher that which would have been withheld from
a person with the income or pension of the taxpayer, pursuant to the laws of the Requesting State.
Nor shall a higher amount be transferred, than that which was collected on income of employment or
pension, by the State receiving the request. The fact that the employment income was exempted from
taxation in the State receiving the request, does not prevent the transfer of the amount which should
have been withheld in that State, considering all the facts known at the time of collection.
Article 10. Request for Transfer of Tax Within Three Years From the End of the Income Year
1. If a request for the transfer of tax is made within three years from the end of the income year, tax,
subject to the limitations of paragraph 2, which has been paid on income in the State receiving the
request, shall be transferred to the State which is given the prior right to tax the income, pursuant to
80
2. Notifications pursuant to Article 12, paragraph 3, shall contain the following information:
2. a) the name and date of birth/personal identification number, and addresses in both States, and
2. b) the income and the income period which the refund concerns, and, in applicable cases,
whether the refunds concerns employment income or pension,
2. c) the name and address of the employer and/or payer, in both states, if possible, and
2. d) the marital status of the taxpayer.
3. Requests for the transfer of taxes pursuant to Articles 9-11 shall contain the following information:
2. a) the taxpayer's name and date of birth/personal identification number, and addresses in the
State receiving the request,
2. b) the income and the income period to which the tax applies, and
2. c) the amount to be transferred, and whether the amount is employment income or pension.
2. d) the name and address of the employer and/or payer, in both states, if possible.
4. To the extent possible, notifications shall contain the personal identification number of the employee in both states, as well as, the identification of the employer in both states.
5. Notifications and requests pursuant to this Agreement, should be sent through the Competent
Authorities.
Article 15. Further Applications
The Competent Authorities may come to an agreement regarding the further application of the provisions of this Agreement.
Article 16. Entry Into Force
This Agreement shall enter into force on January 1, 1998. This agreement replaces the agreement of
June 19, 1991 regarding the collection and transfer of tax.
Subsequent to its entry into force, this Agreement shall apply to matters which have been submitted to
the Competent Authorities in the state receiving the request, after said entry into force.
This Agreement has been prepared in seven counterparts in Danish, Faroese, Finnish, Icelandic,
Norwegian and Swedish, with two Swedish texts, one for Finland and one for Sweden, each text being
equally authentic.
December 4, 1997
82
C. CONVENIOS BILATERALES
C.1. Clusula reducida
1. The Contracting States shall assist each other to assure the accurate assessment and collection of
taxes, to prevent fiscal fraud and evasion, and to develop improved information sources for tax
matters. The Contracting States shall provide assistance through exchange of information authorized
pursuant to Article 4 and such related measures as may be agreed upon by the competent authorities
pursuant to Article 5.
2. Information shall be exchanged to fulfill the purpose of this Agreement without regard to whether
the person to whom the information relates is, or whether the information is held by, a resident or national of a Contracting State.
tracting State shall be entitled to reimbursement of costs, if any, incurred in the course of rendering such
assistance to the extent mutually agreed between the competent authorities of the two States.
4. Nothing in this Article shall be construed as imposing on either Contracting State the obligation to
carry out administrative measures of a different nature from those used in the collection of its own
taxes or those which would be contrary to its public policy.
III. (c) If their purpose is the procurement of information concerning facts or legal relations, where
such information is procurable only on the basis of an obligation to furnish information, statements or
opinions which cannot be procured in the territory of the requesting State;
III. (d) If compliance with the request would involve the disclosure of a business, industrial or trade secret.
Article 21
Inquiries, information, opinions and all other communications received by either State in connexion
with a request for reciprocal assistance shall be subject to the statutory provisions in force in that State
with regard to administrative or professional secrecy.
3. The provisions of paragraph 2 of this Article 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 of this Article shall only apply, unless otherwise agreed between the
competent authorities, where the claim may no longer be contested.
4. The obligation to provide assistance in the recovery of tax claims concerning a deceased person
or his estate is limited to the value of the estate or the property acquired by each beneficiary of the
estate, according to whether the claim is to be recovered from the estate or from the beneficiaries
thereof.
5. The requested Contracting State shall not be obliged to accede to the request:
5. 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;
5. b) if and insofar as it considers the tax claim to be contrary to the provisions of this Convention or
of any other convention to which both of the Contracting States are parties.
6. The request for administrative assistance in the recovery of a tax claim shall be accompanied by:
5. a) a declaration that the tax claim concerns a tax covered by the Convention and that the conditions of paragraph 3 of this Article are met;
5. b) an official copy of the instrument permitting enforcement in the applicant Contracting State;
5. c) any other document required for recovery;
5. d) where appropriate, a certified copy of confirming any related decision emanating from an administrative body or a public court.
7. The applicant Contracting State shall indicate the amounts of the tax claim to be recovered in both
the currency of the applicant State and the currency of the requested Contracting State. The rate of
exchange to be used for the purpose of the preceding sentence is the last selling price settled on the
most representative exchange market or markets of the applicant Contracting State. Each amount
recovered by the requested Contracting State shall be transferred to the applicant Contracting State in
the currency of the requested Contracting State. The transfer shall be carried out within a period of a
month from the date of the recovery.
8. At the request of the applicant Contracting State, the requested Contracting State shall, with a
view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested
or is not yet the subject of an instrument permitting enforcement, in so far as such is permitted by the
laws and administrative practice of the requested Contracting State.
9. 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.
10. Questions concerning any period beyond which a tax claim cannot be enforced shall be governed
by the law of the applicant Contracting State. The request for assistance in the recovery shall give
particulars concerning that period.
11. Acts of recovery carried out by the requested Contracting State in pursuance of a request for
assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 10 of this Article, shall also have this effect under the laws of
90
7. Questions concerning the limitation period for tax debts shall be governed exclusively by the laws
of the requesting State.
8. Acts of recovery performed by the requested State in response to a request for assistance which,
under the laws of that State, result in the suspension or interruption of the limitation period shall have
the same effect with regard to the laws of the requesting State. The requested State shall inform the
requesting State of the measures taken to that end.
9. Tax debts for the recovery of which assistance is granted shall enjoy the same safeguards and
privileges as similar debts in the requested State.
10. Where a tax debt of a State is the subject of an appeal and it has not been possible to obtain the
safeguards envisaged by the laws of that State, the taxation authorities of that State may, in order to
safeguard their rights, request the taxation authorities of the other State to take the interim measures
authorized by the laws or regulations of the last-mentioned State.
If it considers that the taxation has not been established in accordance with the provisions of the Convention, that other State shall without delay request a meeting of the Mixed Commission mentioned in
chapter IV.
ADMINISTRATIVE ASSISTANCE
Article 39
1. The taxation authorities of each of the Contracting States shall communicate to the taxation
authorities of the other Contracting State any fiscal information available to them and useful to the
latter authorities to ensure the proper assessment and collection of the taxes to which this Agreement relates.
2. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons
other than those concerned with the assessment and collection of the taxes to which this Agreement
relates. No information shall be exchanged which would reveal a commercial, industrial or professional
secret. Assistance may be withheld where the requested State considers that it would be likely to endanger its sovereignty or security or to prejudice its general interests.
3. Information shall be exchanged as a matter of routine or on request in connexion with particular
cases. The competent authorities of the two Contracting States shall agree on the list of classes of
information to be furnished as a matter of routine.
Article 40
1. The Contracting States agree to lend each other assistance and support with a view to the collection, in accordance with the rules of their respective laws or regulations, of the taxes to which this
Agreement relates and of any tax increases, surcharges, overdue payment penalties, interest and
costs pertaining to the said taxes, where such sums are finally due under the laws or regulations of the
requesting State and in accordance with this Agreement.
2. Requests for assistance shall be accompanied by such documents as are required under the laws
and regulations of the requesting State as evidence that the sums to be collected are finally due.
3. On receipt of the said documents, writs shall be served and measures of recovery and collection
taken in the requested State in accordance with the laws or regulations governing the recovery and
collection of its own taxes.
4. Tax debts to be recovered shall enjoy the same safeguards, privileges and procedural rules as
similar tax debts in the requested State.
92
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94
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Inversiones espaolas en el exterior. Medidas para evitar la doble imposicin internacional en el Impuesto sobre
Sociedades.
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Ejercicios sobre competencia fiscal perjudicial en el seno de la Unin Europea y de la OCDE: Semejanzas y
diferencias.
Autora: Ascensin Maldonado Garca-Verdugo.
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Procesos de coordinacin e integracin de las Administraciones Tributarias y Aduaneras. Situacin en los pases
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El papel del profesor Fuentes Quintana en el avance de los estudios de Hacienda Pblica en Espaa
Autora: Mara Jos Aracil Fernndez.
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Regmenes especiales de tributacin para las pequeas y medianas empresas en Amrica Latina.
Autores: Ral Flix Junquera Varela y Joaqun Prez Huete.
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