Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam
U K A Z
o razglasitvi Zakona o ratifikaciji Konvencije o medsebojni upravni pomoči pri davčnih zadevah in Protokola o spremembi Konvencije o medsebojni upravni pomoči pri davčnih zadevah (MKMPDZ)
Razglašam Zakon o ratifikaciji Konvencije o medsebojni upravni pomoči pri davčnih zadevah in Protokola o spremembi Konvencije o medsebojni upravni pomoči pri davčnih zadevah (MKMPDZ), ki ga je sprejel Državni zbor Republike Slovenije na seji 20. decembra 2010.
Št. 003-02-11/2010-19
Ljubljana, dne 28. decembra 2010
dr. Danilo Türk l.r.
Predsednik
Republike Slovenije
Z A K O N
O RATIFIKACIJI KONVENCIJE O MEDSEBOJNI UPRAVNI POMOČI PRI DAVČNIH ZADEVAH IN PROTOKOLA O SPREMEMBI KONVENCIJE O MEDSEBOJNI UPRAVNI POMOČI PRI DAVČNIH ZADEVAH (MKMPDZ)
1. člen
Ratificirata se Konvencija o medsebojni upravni pomoči pri davčnih zadevah, sestavljena v Strasbourgu 25. januarja 1988 in Protokol o spremembi Konvencije o medsebojni upravni pomoči pri davčnih zadevah, sestavljen v Parizu 27. maja 2010.
2. člen
Konvencija in protokol se v izvirniku v angleškem jeziku in prevodu v slovenskem jeziku glasita:
CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
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 evasion 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 – Object of the Convention and persons covered
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:
a exchange of information, including simultaneous tax examinations and participation in tax examinations abroad;
b assistance in recovery, including measures of conservancy; and
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.
Article 2 – Taxes covered
1 This Convention shall apply:
a to the following taxes:
i taxes on income or profits,
ii taxes on capital gains which are imposed separately from the tax on income or profits,
iii taxes on net wealth,
imposed on behalf of a Party; and
b to the following taxes:
i taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;
ii compulsory social security contributions payable to general government or to social security institutions established under public law;
iii taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
A estate, inheritance or gift taxes;
B taxes on immovable property;
C general consumption taxes, such as value-added or sales taxes;
D specific taxes on goods and services such as excise taxes;
E taxes on the use or ownership of motor vehicles;
F taxes on the use or ownership of movable property other than motor vehicles;
G any other taxes.
iv 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:
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;
b the term “tax” means any tax or social security contribution to which the Convention applies pursuant to Article 2;
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;
d the term “competent authority” means the persons and authorities listed in Annex B;
e the term “nationals” in relation to a Party means:
i all individuals possessing the nationality of that Party, and
ii all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in that Party.
For each Party that has made a declaration for that purpose, the terms used above will be 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 – Exchange of information
Article 4 – General provisions
1 The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant to:
a the assessment and collection of tax, and the recovery and enforcement of tax claims, and
b the prosecution before an administrative authority or the initiation of prosecution before a judicial body.
Information which is unlikely to be relevant to these purposes shall not be exchanged under this 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 – Exchange of information on request
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.
Article 6 – Automatic exchange of information
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 – Spontaneous exchange of information
1 A Party shall, without prior request, forward to another Party information of which it has knowledge in the following circumstances:
a the first-mentioned Party has grounds for supposing that there may be a loss of tax in the other Party;
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;
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;
d a Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;
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 – Simultaneous tax examinations
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 – Tax examinations abroad
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.
Section II – Assistance in recovery
Article 11 – Recovery of tax claims
1 At the request of the applicant State the requested State shall, subject to the provisions of Articles 14 and 15, take the necessary steps to recover tax claims of the first-mentioned State as if they were its own tax claims.
2 The provision of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the Parties concerned, which are not contested.
However, where the claim is against a person who is not a resident of the applicant State, paragraph 1 shall only apply, unless otherwise agreed between the Parties concerned, where the claim may no longer be contested.
3 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 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.
Article 12 – Measures of conservancy
At the request of the applicant State the requested 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.
Article 13 – Documents accompanying the request
1 The request for administrative assistance under this section shall be accompanied by:
a a declaration that the tax claim concerns a tax covered by the Convention and, in the case of recovery that, subject to paragraph 2 of Article 11, the tax claim is not or may not be contested;
b an official copy of the instrument permitting enforcement in the applicant State; and
c any other document required for recovery or measures of conservancy.
2 The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance, by an instrument permitting enforcement in the latter State.
Article 14 – Time limits
1 Questions concerning any period beyond which a tax claim cannot be enforced shall be governed by the law of the applicant State. The request for assistance shall give particulars concerning that period.
2 Acts of recovery carried out by the requested 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 1, shall also have this effect under the laws of the applicant State. The requested State shall inform the applicant State about such acts.
3 In any case the requested State is not obliged to comply with a request for assistance which is submitted after a period of 15 years from the date of the original instrument permitting enforcement.
Article 15 – Priority
The tax claim in 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 even if the recovery procedure used is the one applicable to its own tax claims.
Article 16 – Deferral of payment
The requested State may allow deferral of payment or payment by instalments if its laws or administrative practice permit it to do so in similar circumstances but shall first inform the applicant State.
Section III – Service of documents
Article 17 – Service of documents
1 At the request of the applicant State the requested State shall serve upon the addressee documents, including those relating to judicial decisions, which emanate from the applicant State and which relate to a tax covered by this Convention.
2 The requested State shall effect service of documents:
a by a method prescribed by its domestic laws for the service of documents of a substantially similar nature;
b to the extent possible, by a particular method requested by the applicant State or the closest to such method available under its own laws.
3 A Party may effect service of documents directly through the post on a person within the territory of another Party.
4 Nothing in the Convention shall be construed as invalidating any service of documents by a Party in accordance with its laws.
5 When a document is served in accordance with this article it need not be accompanied by a translation. However, where it is satisfied that the addressee cannot understand the language of the document the requested State shall arrange to have it translated into or a summary drafted in its or one of its official languages. Alternatively, it may ask the applicant State to have the document either translated into or accompanied by a summary in one of the official languages of the requested State, the Council of Europe or OECD.
Chapter IV – Provisions relating to all forms of assistance
Article 18 – Information to be provided by the applicant state
1 A request for assistance shall indicate where appropriate:
a the authority or agency which initiated the request made by the competent authority;
b the name, address and any other particulars assisting in the identification of the person in respect of whom the request is made;
c in the case of a request for information, the form in which the applicant State wishes the information to be supplied in order to meet its needs;
d in the case of a request for assistance in recovery or measures of conservancy, the nature of the tax claim, the components of the tax claim and the assets from which the tax claim may be recovered;
e in the case of a request for service of documents, the nature and the subject of the document to be served;
f whether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of Article 19.
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:
a to carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State;
b to carry out measures which it considers contrary to public policy (ordre public) or to its essential interests;
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;
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;
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;
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 enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes of that Party. Only the persons or authorities mentioned above may use the information and then only for such purposes. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes, subject to prior authorisation by the competent authority of the supplying Party. However, any two or more Parties may mutually agree to waive the condition of prior authorisation.
3 If a Party has made a reservation provided for in sub-paragraph a of paragraph 1 of Article 30, any other Party obtaining information from that Party shall not use it for the purpose of a tax in a category subject to the reservation. Similarly the Party making such a reservation shall not use information obtained under this Convention for the purpose of a tax in a category subject to the reservation.
4 Notwithstanding the provisions of paragraphs 1, 2 and 3, information received by a Party may be used for other purposes when such information may be used for such other purposes under the laws of the supplying Party and the competent authority of that Party authorises such use. Information provided by a Party to another Party may be transmitted by the latter to a third Party, subject to prior authorisation by the competent authority of the first-mentioned Party.
Article 23 – Proceedings
1 Proceedings relating to measures taken under this Convention by the requested State shall be brought only before the appropriate body of that State.
2 Proceedings relating to measures taken under this Convention by the applicant State, in particular those which, in the field of recovery, concern the existence or the amount of the tax claim or the instrument permitting its enforcement, shall be brought only before the appropriate body of that State. If such proceedings are brought, the applicant State shall inform the requested State which shall suspend the procedure pending the decision of the body in question. However, the requested State shall, if asked by the applicant State, take measures of conservancy to safeguard recovery. The requested State can also be informed of such proceedings by any interested person. Upon receipt of such information the requested State shall consult on the matter, if necessary, with the applicant State.
3 As soon as a final decision in the proceedings has been given, the requested State or the applicant State, as the case may be, shall notify the other State of the decision and the implications which it has for the request for assistance.
Chapter V – Special provisions
Article 24 – Implementation of the Convention
1 The Parties shall communicate with each other for the implementation of this convention through their respective competent authorities. The competent authorities may communicate directly for this purpose and may authorise subordinate authorities to act on their behalf. The competent authorities of two or more Parties may mutually agree on the mode of application of the Convention among themselves.
2 Where the requested State considers that the application of this Convention in a particular case would have serious and undesirable consequences, the competent authorities of the requested and of the applicant State shall consult each other and endeavour to resolve the situation by mutual agreement.
3 A co-ordinating body composed of representatives of the competent authorities of the Parties shall monitor the implementation and development of this Convention, under the aegis of OECD. To that end, the co-ordinating body shall recommend any action likely to further the general aims of the Convention. 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.
Article 29 – Territorial application of the Convention
1 Each State may at the time of signature, or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories to which this Convention shall apply.
2 Any State may, at any later date, by a declaration addressed to one of the Depositaries, extend the application of this Convention to any other territory specified in the declaration. In respect of such territory 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 receipt of such declaration by the Depositary.
3 Any declaration made under either of the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to one of the Depositaries. The withdrawal shall become effective 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.
Article 30 – Reservations
1 Any State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval or at any later date declare that it reserves the right:
a not to provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in sub-paragraph b of paragraph 1 of Article 2, provided that it has not included any domestic tax in that category under Annex A of the Convention;
b not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;
c not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State or, where a reservation has previously been made under sub-paragraph a or b above, at the date of withdrawal of such a reservation in relation to taxes in the category in question;
d not to provide assistance in the service of documents for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;
e not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
2 No other reservation may be made.
3 After the entry into force of the Convention in respect of a Party, that Party may make one or more of the reservations listed in paragraph 1 which it did not make at the time of ratification, acceptance or approval. Such reservations shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of the reservation by one of the Depositaries.
4 Any Party which has made a reservation under paragraphs 1 and 3 may wholly or partly withdraw it by means of a notification addressed to one of the Depositaries. The withdrawal shall take effect on the date of receipt of such notification by the Depositary in question.
5 A Party which has made a reservation in respect of a provision of this Convention may not require the application of that provision by any other Party; it may, however, if its reservation is partial, require the application of that provision insofar as it has itself accepted it.
Article 31 – Denunciation
1 Any Party may at any time denounce this Convention by means of a notification addressed to one of the Depositaries.
2 Such denunciation shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of the notification by the Depositary.
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:
a any signature;
b the deposit of any instrument of ratification, acceptance or approval;
c any date of entry into force of this Convention in accordance with the provisions of Articles 28 and 29;
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;
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;
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;
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 immediately the other Depositary thereof.
In witness whereof the undersigned, being duly authorised thereto, have signed this 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.
Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters
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 Protocol,
Considering that the Convention on Mutual Administrative Assistance in Tax Matters, done at Strasbourg on 25 January 1988 (hereinafter “the Convention”), was concluded before agreement was reached on the internationally agreed standard to exchange information in tax matters;
Considering that a new cooperative environment has emerged since the Convention was concluded;
Considering that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefit of the new co-operative environment and at the same time to implement the highest international standards of co-operation in the tax field;
Have agreed as follows:
Article I
1 The seventh recital of the Preamble to the Convention shall be deleted and replaced by the following:
“Convinced therefore that States should carry out measures or supply information, 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;”
2 The following shall be added after the seventh recital of the Preamble to the Convention:
“Considering that a new co-operative environment has emerged and that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefits of the new co-operative environment and at the same time implement the highest international standards of co-operation in the tax field;”
Article II
Article 4 of the Convention shall be deleted and replaced by the following:
“Article 4 – General provision
1 The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant for the administration or enforcement of their domestic laws concerning the taxes covered by this Convention.
2 Deleted.
3 Any Party may, by a declaration addressed to one of the Depositaries, 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 III
1 The term “and” in paragraph 1.b of Article 18 of the Convention shall be replaced by the term “, or”.
2 The reference to “Article 19” in paragraph 1.f of Article 18 of the Convention shall be replaced by a reference to “Article 21.2.g”.
Article IV
Article 19 of the Convention shall be deleted.
Article V
Article 21 of the Convention shall be deleted and replaced by the following:
“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:
a to carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State;
b to carry out measures which would be contrary to public policy (ordre public);
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;
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);
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;
f to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances;
g to provide administrative assistance if the applicant State has not pursued all reasonable measures available under its laws or administrative practice, except where recourse to such measures would give rise to disproportionate difficulty;
h to provide assistance in recovery in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the applicant State.
3 If information is requested by the applicant State in accordance with this Convention, the requested State shall use its information gathering measures to obtain the requested information, even though the requested State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations contained in this Convention, but in no case shall such limitations, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because it has no domestic interest in such information.
4 In no case shall the provisions of this Convention, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.”
Article VI
Paragraphs 1 and 2 of Article 22 shall be deleted and replaced with the following:
“1 Any information obtained by a Party under this Convention shall be treated as secret and protected in the same manner as information obtained under the domestic law of that Party and, to the extent needed to ensure the necessary level of protection of personal data, in accordance with the safeguards which may be specified by the supplying Party as required under its domestic law.
2 Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) concerned with the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes of that Party, or the oversight of the above. Only the persons or authorities mentioned above may use the information and then only for such purposes. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes.”
Article VII
Paragraph 2 of Article 27 of the Convention shall be deleted and replaced by the following:
“2 Notwithstanding paragraph 1, those Parties which are member States of the European Union can apply, in their mutual relations, the possibilities of assistance provided for by the Convention in so far as they allow a wider co-operation than the possibilities offered by the applicable European Union rules.”
Article VIII
1 The following paragraphs shall be added at the end of Article 28 of the Convention:
“4 Any member State of the Council of Europe or any member country of OECD which becomes a Party to the Convention after the entry into force of the Protocol amending this Convention, opened for signature on 27(na th) May 2010 (the “2010 Protocol”), shall be a Party to the Convention as amended by that Protocol, unless they express a different intention in a written communication to one of the Depositaries.
5 After the entry into force of the 2010 Protocol, any State which is not a member of the Council of Europe or of the OECD may request to be invited to sign and ratify this Convention as amended by the 2010 Protocol. Any request to this effect shall be addressed to one of the Depositaries, who shall transmit it to the Parties. The Depositary shall also inform the Committee of Ministers of the Council of Europe and the OECD Council. The decision to invite States which so request to become Party to this Convention shall be taken by consensus by the Parties to the Convention through the co-ordinating body. In respect of any State ratifying the Convention as amended by the 2010 Protocol in accordance with this paragraph, 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 of deposit of the instrument of ratification with one of the Depositaries.
6 The provisions of this Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to taxable periods beginning on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party. Any two or more Parties may mutually agree that the Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to earlier taxable periods or charges to tax.
7 Notwithstanding paragraph 6, for tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party, the provisions of this Convention, as amended by the 2010 Protocol, shall have effect from the date of entry into force in respect of a Party in relation to earlier taxable periods or charges to tax.”
2 The following subparagraph shall be added after subparagraph e of paragraph 1 of Article 30 of the Convention:
“f to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party.”
3 The words “and any Party to this Convention” shall be added after the words “member countries of the OECD” in paragraph 1 of Article 32 of the Convention.
Article IX
1 This Protocol shall be open for signature by the Signatories to the Convention. It is subject to ratification, acceptance or approval. A signatory may not ratify, accept or approve this Protocol unless it has previously or simultaneously ratified, accepted or approved the Convention. Instruments of ratification, acceptance or approval shall be deposited with one of the Depositaries.
2 This Protocol 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 Parties to the Convention have expressed their consent to be bound by the Protocol in accordance with the provisions of paragraph 1.
3 In respect of any Party to the Convention which subsequently expresses its consent to be bound by it, the Protocol 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.
Article X
1 The Depositary with whom an act, notification or communication has been accomplished, shall notify the member States of the Council of Europe, the member countries of OECD and any Party to the Convention as amended by this Protocol of:
a any signature;
b the deposit of any instrument of ratification, acceptance or approval;
c any date of entry into force of this Protocol in accordance with the provisions of Article IX;
d any other act, notification or communication relating to this Protocol.
2 The Depositary receiving a communication or making a notification in pursuance of the provisions of paragraph 1 shall inform the other Depositary thereof.
3 The Depositaries shall transmit to the member States of the Council of Europe and the member countries of the OECD a certified copy of this Protocol.
4 When this Protocol enters into force in accordance with Article IX, one of the Depositaries shall establish the text of the Convention as amended by this Protocol and shall send a certified copy to all the Parties to the Convention as amended by this Protocol.
In witness whereof the undersigned, being duly authorised thereto, have signed the Protocol.
Done at Paris, this 27(na th) day of May 2010, in English and French, both texts being equally authentic, in two copies, one of which shall be deposited in the archives of the Council of Europe and the other in the archives of the OECD.
KONVENCIJA O MEDSEBOJNI UPRAVNI POMOČI PRI DAVČNIH ZADEVAH
UVOD
Države članice Sveta Evrope in države članice Organizacije za gospodarsko sodelovanje in razvoj (OECD), podpisnice konvencije, so se
ob upoštevanju, da so se z razvojem mednarodnega pretoka oseb, kapitala, blaga in storitev – čeprav zelo koristnim – povečale možnosti izogibanja obdavčenju in utaje ter je zato potrebno večje sodelovanje med davčnimi organi,
ob odobravanju različnih dvostranskih ali večstranskih prizadevanj na mednarodni ravni v zadnjih nekaj letih v boju proti izogibanju obdavčevanju in utaji davkov,
ob upoštevanju, da je med državami potrebno usklajeno prizadevanje zaradi spodbujanja vseh oblik upravne pomoči pri zadevah v zvezi z davki vseh vrst, pri čemer se hkrati zagotavlja ustrezno varstvo pravic davkoplačevalcev,
ob zavedanju, da je mednarodno sodelovanje pomembno pri omogočanju pravilnega ugotavljanja davčnih obveznosti in pomoči davkoplačevalcem pri zagotavljanju njihovih pravic,
ob upoštevanju, da je treba temeljna načela, po katerih je vsak upravičen, da se mu njegove pravice in obveznosti določijo v skladu z ustreznim pravnim postopkom, priznati kot uporabna za davčne zadeve v vseh državah in da si morajo države prizadevati za varstvo zakonitih interesov davkoplačevalcev, vključno z ustreznim varstvom pred neenakim obravnavanjem in dvojno obdavčitvijo,
v prepričanju, da države ne bi smele izvajati ukrepov ali dajati informacij, razen v skladu s svojo notranjo zakonodajo in prakso, ob upoštevanju potrebe po varstvu zaupnosti informacij in mednarodnih instrumentov za varstvo zasebnosti in pretoka osebnih podatkov,
v želji, da sklenejo konvencijo o medsebojni upravni pomoči pri davčnih zadevah,
dogovorile:
I. POGLAVJE – PODROČJE UPORABE KONVENCIJE
1. člen – namen konvencije in osebe, za katere se uporablja
1. Pogodbenice si ob upoštevanju določb IV. poglavja zagotavljajo medsebojno upravno pomoč pri davčnih zadevah. Taka pomoč lahko po potrebi vključuje ukrepe, ki jih sprejmejo pravosodni organi.
2. Taka upravna pomoč obsega:
a) izmenjavo informacij, vključno s sočasnimi davčnimi nadzori in sodelovanjem pri davčnih nadzorih v tujini,
b) pomoč pri izterjavi, vključno z ukrepi zavarovanja, in
c) vročanje dokumentov.
3. Pogodbenica zagotovi upravno pomoč ne glede na to, ali je oseba rezident ali državljan pogodbenice ali katere koli druge države.
2. člen – davki po tej konvenciji
1. Ta konvencija se uporablja za:
a) naslednje davke:
i) davke od dohodka ali dobička,
ii) davke od kapitalskih dobičkov, ki se uvedejo ločeno od davka od dohodkov ali dobička,
iii) davke od čistega premoženja, uvedene v imenu pogodbenice, in
b) naslednje davke:
i) davke od dohodka, dobička, kapitalskih dobičkov ali čistega premoženja, uvedene v imenu političnih enot ali lokalnih oblasti pogodbenice,
ii) obvezne prispevke za socialno varnost, ki se plačujejo državnim ustanovam ali ustanovam socialne varnosti, ustanovljenim na podlagi javnega prava, ter
iii) druge davke, razen carin, uvedene v imenu pogodbenice, in sicer:
A. davke od nepremičnin, na dediščine ali darila,
B. davke od nepremičnin,
C. splošne davke na potrošnjo, kakor sta davek na dodano vrednost ali prodajni davek,
D. posebne davke na blago in storitve, kakor so trošarine,
E. davke na uporabo ali od lastništva motornih vozil,
F. davke na uporabo ali od lastništva premičnega premoženja, razen motornih vozil,
G. vse druge davke,
iv) davke iz pododstavka iii, ki se uvedejo v imenu političnih enot ali lokalnih oblasti pogodbenice.
2. Obstoječi davki, za katere se uporablja konvencija, so navedeni v prilogi A v skupinah, omenjenih v prvem odstavku.
3. Pogodbenice uradno obvestijo generalnega sekretarja Sveta Evrope ali generalnega sekretarja OECD (v nadaljnjem besedilu »depozitarja«) o vsaki spremembi priloge A zaradi spremembe seznama iz drugega odstavka. Sprememba začne veljati prvi dan v mesecu po poteku treh mesecev od dneva, ko je depozitar prejel uradno obvestilo.
4. Konvencija se uporablja tudi za vse enake ali bistveno podobne davke od njihove uvedbe, ki jih država pogodbenica uvede dodatno ali namesto obstoječih davkov, navedenih v prilogi A, potem ko je konvencija zanjo že začela veljati, in v tem primeru ta pogodbenica uradno obvesti enega od depozitarjev o uvedbi takega davka.
II. POGLAVJE – SPLOŠNA OPREDELITEV IZRAZOV
3. člen – opredelitev izrazov
1. V tej konvenciji, razen če sobesedilo ne zahteva drugače:
a) izraza »država prosilka« in »zaprošena država« pomenita pogodbenico, ki zaprosi za upravno pomoč pri davčnih zadevah, in pogodbenico, ki tako pomoč zagotovi;
b) izraz »davek« pomeni davek ali prispevek za socialno varnost, za katerega se uporablja konvencija skladno z 2. členom;
c) izraz »davčna terjatev« pomeni zapadli in še neplačani znesek davka s pripadajočimi obrestmi, s tem povezane upravne denarne kazni in stroške izterjave;
d) izraz »pristojni organ« pomeni osebe in organe iz priloge B;
e) izraz »državljani« v zvezi s pogodbenico pomeni:
i) vse posameznike, ki imajo državljanstvo te pogodbenice, in
ii) vse pravne osebe, partnerstva, združenja in druge subjekte, ustanovljene v skladu z veljavno zakonodajo v tej pogodbenici.
Za vsako pogodbenico, ki je v ta namen dala izjavo, navedeni izrazi pomenijo, kakor je opredeljeno v prilogi C.
2. Razen če sobesedilo ne zahteva drugače, ima glede uporabe konvencije za vsako pogodbenico izraz, ki v konvenciji ni opredeljen, pomen, kakršnega ima glede davkov, zajetih s konvencijo, v zakonodaji te pogodbenice.
3. Pogodbenice uradno obvestijo enega od depozitarjev o vsaki spremembi prilog B in C. Sprememba začne veljati prvi dan v mesecu po poteku treh mesecev od dneva, ko je depozitar prejel tako uradno obvestilo.
III. POGLAVJE – OBLIKE POMOČI
I. oddelek – izmenjava informacij
4. člen – splošne določbe
1. Pogodbenice si izmenjajo vse informacije, zlasti kakor je določeno v tem oddelku, ki so predvidoma pomembne za:
a) odmero in pobiranje davkov, izterjavo davčnih terjatev in njihovo izvršbo ter
b) pregon pred upravnim organom ali sprožitev pregona pred sodnim organom. Informacije, za katere je malo verjetno, da bi bile pomembne za ta namen, se na podlagi te konvencije ne izmenjavajo.
2. Pogodbenica sme informacije, pridobljene na podlagi te konvencije, uporabiti kot dokaz pred kazenskim sodiščem samo s predhodnim dovoljenjem pogodbenice, ki je informacije dala. Dve ali več pogodbenic se lahko medsebojno dogovori, da se odpovedujejo pogoju predhodnega dovoljenja.
3. Vsaka pogodbenica lahko v izjavi, naslovljeni na enega od depozitarjev, navede, da lahko v skladu z njeno notranjo zakonodajo njeni organi skladno s 5. in 7. členom njenega rezidenta ali državljana pred pošiljanjem informacij v zvezi z njim o tem obvestijo.
5. člen – izmenjava informacij na zaprosilo
1. Na zaprosilo države prosilke lahko zaprošena država državi prosilki pošlje katere koli informacije, ki so navedene v 4. členu in se nanašajo na določene osebe ali posle.
2. Če informacije, ki so na voljo v davčni evidenci zaprošene države, ne zadoščajo in ne omogočajo izpolnitve zaprosila za informacije, ta država stori vse potrebno, da državi prosilki zagotovi zaprošene informacije.
6. člen – samodejna izmenjava informacij
Ob upoštevanju vrste zadev in skladno s postopki, določenimi z medsebojnim dogovorom, dve ali več pogodbenic samodejno izmenjuje informacije iz 4. člena.
7. člen – spontana izmenjava informacij
1. Pogodbenica drugi pogodbenici pošlje brez predhodnega zaprosila informacije, s katerimi je seznanjena, v naslednjih okoliščinah:
a) prva pogodbenica utemeljeno domneva, da gre morda za izgubo davka v drugi pogodbenici;
b) davčni zavezanec doseže znižanje ali oprostitev davka v prvi pogodbenici, kar bi lahko povzročilo povečanje davka ali njegove davčne obveznosti v drugi pogodbenici;
c) posli med davčnim zavezancem ene pogodbenice in davčnim zavezancem druge pogodbenice potekajo prek ene ali več držav tako, da bi to lahko imelo za posledico zmanjšanje davka v eni ali drugi pogodbenici ali obeh;
d) pogodbenica utemeljeno domneva, da je zmanjšanje davka lahko posledica navideznega prenosa dobička znotraj skupine podjetij;
e) informacije, ki jih prvi pogodbenici pošlje druga pogodbenica, so omogočile pridobitev informacij, ki so lahko pomembne pri določanju davčne obveznosti v drugi pogodbenici.
2. Vsaka pogodbenica sprejme ukrepe in izvede potrebne postopke, s katerimi zagotovi, da je informacije iz prvega odstavka mogoče poslati drugi pogodbenici.
8. člen – sočasni davčni nadzori
1. Dve ali več pogodbenic se na zaprosilo ene posvetuje o določitvi primerov in postopkov za sočasni davčni nadzor. Vsaka sodelujoča pogodbenica se odloči, ali želi sodelovati v posameznem sočasnem davčnem nadzoru ali ne.
2. V tej konvenciji sočasni davčni nadzor pomeni dogovor med dvema ali več pogodbenicami, da zaradi izmenjave kakršnih koli pomembnih informacij, ki jih tako pridobijo, sočasno vsaka na svojem ozemlju opravijo davčni nadzor nad davčnimi zadevami osebe ali oseb, v katerih imajo skupni ali povezani interes.
9. člen – davčni nadzori v tujini
1. Na zaprosilo pristojnega organa države prosilke pristojni organ zaprošene države lahko dovoli predstavnikom pristojnega organa države prosilke, da so navzoči pri ustreznem delu davčnega nadzora v zaprošeni državi.
2. Kadar pristojni organ zaprošene države ugodi zaprosilu, čim prej uradno obvesti pristojni organ države prosilke o času in kraju nadzora, organu ali uradniku, ki bo nadzor opravil, ter o postopkih in pogojih, ki jih zaprošena država zahteva za izvedbo nadzora. Zaprošena država sprejme vse odločitve v zvezi z izvedbo davčnega nadzora.
3. Pogodbenica lahko enega od depozitarjev obvesti o svojem namenu, da zaprosilom iz prvega odstavka praviloma ne bo ugodila. Tako izjavo lahko kadar koli da ali umakne.
10. člen – Nasprotujoče si informacije
Kadar pogodbenica od druge pogodbenice dobi informacije o davčnih zadevah osebe, za katere se ji zdi, da so v primerjavi z informacijami, ki jih ima sama, nasprotujoče, o tem obvesti pogodbenico, ki je informacije poslala.
II. oddelek – pomoč pri izterjavi
11. člen – izterjava davčnih terjatev
1. Na zaprosilo države prosilke zaprošena država ob upoštevanju določb 14. in 15. člena stori vse potrebno, da izterja davčne terjatve prve države, kakor če bi bile njene lastne davčne terjatve.
2. Določba prvega odstavka se uporablja samo za davčne terjatve, ki imajo izvršilni naslov za izterjavo v državi prosilki in niso izpodbijane, razen če se zadevni pogodbenici ne dogovorita drugače.
Kadar gre za izterjavo od osebe, ki ni rezident države prosilke, pa se prvi odstavek uporablja samo, kadar terjatve ni več mogoče izpodbijati, razen če se pogodbenici ne dogovorita drugače.
3. Obveznost zagotavljanja pomoči pri izterjavi davčnih terjatev, ki se nanašajo na pokojno osebo ali njeno zapuščino, je omejena na vrednost zapuščine ali premoženja, ki ga pridobi vsak upravičenec do zapuščine, glede na to, ali je terjatev treba izterjati iz zapuščine ali od upravičencev do zapuščine.
12. člen – ukrepi zavarovanja
Na zaprosilo države prosilke zaprošena država sprejme ukrepe zavarovanja za izterjavo zneska davka, čeprav se terjatev izpodbija ali še nima izvršilnega naslova.
13. člen – dokumenti, ki se priložijo zaprosilu
1. Zaprosilu za upravno pomoč iz tega oddelka se priložijo:
a) izjava, da se davčna terjatev nanaša na davek iz te konvencije, in v primeru izterjave, da ob upoštevanju drugega odstavka 11. člena davčna terjatev ni izpodbijana ali je ni mogoče izpodbijati;
b) uradni izvod izvršilnega naslova v državi prosilki in
c) vsi drugi dokumenti, potrebni za izterjavo ali ukrepe zavarovanja.
2. Izvršilni naslov v državi prosilki je treba, kadar je to primerno in v skladu z veljavnimi določbami v zaprošeni državi, sprejeti, priznati, dopolniti ali nadomestiti čim prej po dnevu prejema zaprosila za pomoč z izvršilnim naslovom v zaprošeni državi.
14. člen – roki
1. Vprašanja glede rokov, po preteku katerih davčne terjatve ni več mogoče izterjati, ureja zakonodaja države prosilke. Podrobnosti v zvezi s tem rokom se navedejo v zaprosilu za pomoč.
2. Izterjava, ki jo opravi zaprošena država v skladu z zaprosilom za pomoč, ki bi skladno z zakonodajo te države imela za posledico prenehanje poteka oziroma prekinitev roka iz prvega odstavka, ima tako posledico tudi po zakonodaji države prosilke. Zaprošena država o takih dejanjih obvesti državo prosilko.
3. Vsekakor zaprošena država ni zavezana ravnati v skladu z zaprosilom za pomoč, ki se ji predloži po 15 letih od datuma prvega izvršilnega naslova.
15. člen – prednost
Davčna terjatev, za izterjavo katere je zagotovljena pomoč, v zaprošeni državi nima posebne prednosti pred davčnimi terjatvami te države, čeprav je uporabljeni postopek izterjave enak tistemu, ki se uporablja za njene lastne davčne terjatve.
16. člen – odlog plačila
Zaprošena država lahko dovoli odlog plačila ali plačilo na obroke, če njena zakonodaja ali upravna praksa v podobnih okoliščinah to dovoljuje, vendar o tem najprej obvesti državo prosilko.
III. oddelek – vročanje dokumentov
17. člen – vročanje dokumentov
1. Zaprošena država na zaprosilo države prosilke naslovniku vroči dokumente, vključno s tistimi, ki se nanašajo na sodne odločbe, ki izvirajo iz države prosilke in se nanašajo na davek po tej konvenciji.
2. Zaprošena država dokumente vroči:
a) po postopku, ki ga predpisuje domača zakonodaja za vročitev enakih ali podobnih dokumentov;
b) če je le mogoče, po posebnem postopku, ki ga zahteva država prosilka, ali po postopku, ki je v njeni zakonodaji najbližji temu postopku.
3. Pogodbenica lahko vroči dokumente neposredno po pošti osebi na ozemlju druge pogodbenice.
4. Nič v tej konvenciji ne razveljavlja vročitve dokumentov, ki jo opravi pogodbenica v skladu s svojo zakonodajo.
5. Kadar se dokument vroči skladno s tem členom, mu ni treba priložiti prevoda. Kadar pa se ugotovi, da naslovnik ne razume jezika dokumenta, zaprošena država poskrbi za prevod dokumenta ali njegovega povzetka v svoj uradni jezik ali enega od svojih uradnih jezikov. Lahko pa državo prosilko zaprosi za prevod dokumenta ali njegovega povzetka v enega od uradnih jezikov zaprošene države, Sveta Evrope ali OECD.
IV. POGLAVJE – DOLOČBE O VSEH OBLIKAH POMOČI
18. člen – informacije, ki jih mora predložiti država prosilka
1. V zaprosilu za pomoč se po potrebi navedejo:
a) organ ali služba, ki da pobudo za zaprosilo, ki ga predloži pristojni organ;
b) ime, naslov in vse druge informacije, ki so v pomoč pri ugotavljanju istovetnosti osebe, na katero se predloženo zaprosilo nanaša;
c) kadar gre za zaprosilo v zvezi z informacijami, oblika, v kateri država prosilka želi prejeti informacije, da bi ustrezale njenim potrebam;
d) kadar gre za zaprosilo v zvezi s pomočjo pri izterjavi ali ukrepih zavarovanja, vrsta davčne terjatve, njene sestavine in sredstva, iz katerih jo je mogoče izterjati;
e) kadar gre za zaprosilo v zvezi z vročitvijo dokumentov, vrsta in predmet dokumenta, ki ga je treba vročiti;
f) usklajenost zaprosila z zakonodajo in upravno prakso države prosilke ter njegova upravičenost glede na 19. člen.
2. Država prosilka zaprošeno državo obvesti o vseh drugih informacijah v zvezi z zaprosilom za pomoč, takoj ko zanje izve.
19. člen – možnost zavrnitve zaprosila
Zaprošeni državi ni treba ugoditi zaprosilu, če država prosilka ni izčrpala vseh razpoložljivih sredstev na svojem ozemlju, razen kadar bi njihova uporaba povzročila nesorazmerne težave.
20. člen – odgovor na zaprosilo za pomoč
1. Če zaprošena država zaprosilu za pomoč ugodi, državo prosilko čim prej obvesti o sprejetih ukrepih in rezultatu pomoči.
2. Če zaprosilo zavrne, državo prosilko čim prej obvesti o tej odločitvi in vzroku zanjo.
3. Če država prosilka v zvezi z zaprosilom za pomoč navede, v kakšni obliki želi prejeti informacije, in zaprošena država to lahko stori, ji informacije pošlje v želeni obliki.
21. člen – varstvo oseb in omejitve obveznosti dajanja pomoči
1. Nič v tej konvenciji ne omejuje pravic in jamstev, ki jih osebam zagotavlja zakonodaja ali upravna praksa zaprošene države.
2. Razen v primeru 14. člena se določbe te konvencije ne razlagajo, kakor da zaprošeni državi nalagajo obveznost:
a) da izvede ukrepe v nasprotju s svojo zakonodajo ali upravno prakso ali zakonodajo in upravno prakso države prosilke;
b) da izvede ukrepe, za katere meni, da so v nasprotju z javnim redom (ordre public) ali njenimi bistvenimi interesi;
c) da priskrbi informacije, ki jih ni mogoče dobiti v skladu z njeno zakonodajo ali upravno prakso ali v skladu z zakonodajo države prosilke ali njeno upravno prakso;
d) da priskrbi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom (ordre public) ali njenimi bistvenimi interesi;
e) da zagotovi upravno pomoč, če in kolikor meni, da je obdavčitev v državi prosilki v nasprotju s splošno sprejetimi načeli obdavčevanja ali določbami konvencije o izogibanju dvojnega obdavčevanja ali katero koli drugo konvencijo, ki jo je zaprošena država sklenila z državo prosilko;
f) da zagotovi pomoč, če bi uporaba te konvencije v enakih okoliščinah povzročila neenako obravnavanje državljana zaprošene države in državljanov države prosilke.
22. člen – tajnost
1. Informacije, ki jih pogodbenica dobi po tej konvenciji, se obravnavajo kot tajnost enako kakor informacije, dobljene po domači zakonodaji te pogodbenice ali v skladu s pogoji varovanja tajnosti, ki veljajo v državi, ki je informacije dala, če so ti pogoji strožji.
2. Take informacije se vsekakor razkrijejo samo osebam ali organom (vključno s sodišči in upravnimi ali nadzornimi organi), ki so vključeni v ugotavljanje, pobiranje ali izterjavo davkov te pogodbenice, izvršbo ali pregon v zvezi z njimi ali odločanje o pritožbi. Samo navedene osebe ali organi smejo uporabljati informacije in samo v te namene. Ne glede na določbe prvega odstavka pa smejo informacije razkriti v javnem sodnem postopku ali sodnih odločbah v zvezi s takimi davki, pred tem pa morajo dobiti dovoljenje pristojnega organa pogodbenice, ki je informacije dala. Dve ali več pogodbenic se lahko medsebojno dogovori, da se odpovedujejo pogoju predhodnega dovoljenja.
3. Če pogodbenica izrazi pridržek, predviden v pododstavku a prvega odstavka 30. člena, katera koli druga pogodbenica, ki je informacije dobila od te pogodbenice, teh informacij ne sme uporabiti za namen davka iz skupine, za katero pridržek velja. Enako tudi pogodbenica, ki je izrazila pridržek, informacij, dobljenih po tej konvenciji, ne sme uporabiti za namen davka iz skupine, za katero pridržek velja.
4. Ne glede na določbe prvega, drugega in tretjega odstavka se informacije, ki jih prejme pogodbenica, lahko uporabijo za druge namene, kadar se za take druge namene lahko uporabijo po zakonodaji pogodbenice, ki je informacije dala, in njen pristojni organ tako uporabo dovoli. Informacije, ki jih pogodbenica pošlje drugi pogodbenici, ta lahko pošlje tretji pogodbenici s predhodnim dovoljenjem pristojnega organa prve pogodbenice.
23. člen – postopek
1. Zaprošena država uvede postopek v zvezi z ukrepi, sprejetimi po tej konvenciji, samo pri ustreznem organu.
2. Država prosilka uvede postopek v zvezi z ukrepi, sprejetimi po tej konvenciji, zlasti tistimi, ki se na področju izterjave nanašajo na obstoj ali znesek davčne terjatve ali njen izvršilni naslov, samo pri svojem ustreznem organu. Če je tak postopek uveden, država prosilka obvesti zaprošeno državo, ki postopek začasno ustavi, dokler zadevni organ ne sprejme odločitve. Zaprošena država pa sprejme, če jo država prosilka za to zaprosi, ukrepe za zaščito izterjave. O takem postopku lahko zaprošeno državo obvesti tudi katera koli zainteresirana oseba. Po prejetju take informacije se zaprošena država o zadevi po potrebi posvetuje z državo prosilko.
3. Takoj ko je odločitev v postopku sprejeta, zaprošena država ali država prosilka, odvisno od primera, drugo državo uradno obvesti o odločitvi in njenih posledicah za zaprošeno pomoč.
V. POGLAVJE – POSEBNE DOLOČBE
24. člen – izvajanje konvencije
1. Pogodbenici zaradi izvajanja te konvencije medsebojno komunicirata po svojih pristojnih organih. Pristojni organi lahko v ta namen komunicirajo neposredno ali pa pooblastijo podrejene organe, da delujejo v njihovem imenu. Pristojni organi dveh ali več pogodbenic se lahko dogovorijo o načinu uporabe konvencije med njimi.
2. Kadar zaprošena država meni, da bi uporaba te konvencije v določenem primeru imela resne in neželene posledice, se pristojna organa zaprošene države in države prosilke posvetujeta in si prizadevata rešiti položaj z dogovorom.
3. Usklajevalni organ, sestavljen iz predstavnikov pristojnih organov pogodbenic, pod pokroviteljstvom OECD spremlja izvajanje in razvoj te konvencije. Zaradi tega usklajevalni organ priporoči kakršen koli ukrep, ki bi lahko pripomogel k uresničitvi splošnih ciljev konvencije. Je predvsem forum za preučevanje novih načinov in postopkov za krepitev mednarodnega sodelovanja pri davčnih zadevah in lahko, kadar je to primerno, priporoči spremembe konvencije. Države, ki so konvencijo podpisale, niso pa je še ratificirale, sprejele ali odobrile, so upravičene, da so na sejah usklajevalnega organa zastopane kot opazovalke.
4. Pogodbenica lahko usklajevalni organ zaprosi, da predloži mnenja o razlagi določb konvencije.
5. Kadar med dvema ali več pogodbenicami nastanejo težave ali dvomi glede izvajanja ali razlage konvencije, si njihovi pristojni organi prizadevajo rešiti vprašanje z dogovorom. O dogovoru se obvesti usklajevalni organ.
6. Generalni sekretar OECD obvesti pogodbenice in države podpisnice, ki konvencije še niso ratificirale, sprejele ali odobrile, o mnenjih, ki jih predloži usklajevalni organ na podlagi določb četrtega odstavka, ter o dogovorih, doseženih na podlagi petega odstavka.
25. člen – jezik
Zaprosila za pomoč in odgovori nanje se sestavijo v enem od uradnih jezikov OECD ali Sveta Evrope ali v katerem koli drugem jeziku, za katerega se dogovorita državi pogodbenici.
26. člen – stroški
Razen če se pogodbenici ne dogovorita drugače:
a) zaprošena država krije običajne stroške, ki nastanejo pri zagotavljanju pomoči;
b) država prosilka krije izredne stroške, ki nastanejo pri zagotavljanju pomoči.
VI. POGLAVJE – KONČNE DOLOČBE
27. člen – drugi mednarodni sporazumi ali dogovori
1. Možnosti pomoči, zagotovljene s to konvencijo, ne omejujejo tistih pomoči, ki jih vsebujejo sedanji ali prihodnji mednarodni sporazumi ali drugi dogovori med pogodbenicami ali drugi instrumenti o sodelovanju pri davčnih zadevah, niti jih te pomoči ne omejujejo.
2. Ne glede na določbe te konvencije pa tiste pogodbenice, ki so članice Evropske gospodarske skupnosti, v medsebojnih odnosih uporabljajo skupna pravila, ki veljajo v tej Skupnosti.
28. člen – podpis in začetek veljavnosti konvencije
1. Ta konvencija je na voljo za podpis državam članicam Sveta Evrope in državam članicam OECD, ki jo ratificirajo, sprejmejo ali odobrijo. Listine o ratifikaciji, sprejetju ali odobritvi se deponirajo pri enem od depozitarjev.
2. Konvencija začne veljati prvi dan meseca po poteku treh mesecev od dneva, ko je pet pogodbenic konvencije izrazilo svoje soglasje, da jih ta konvencija zavezuje v skladu z določbami prvega odstavka.
3. Za katero koli državo članico Sveta Evrope ali državo članico OECD, ki pozneje izrazi svoje soglasje, da jo konvencija zavezuje, konvencija začne veljati prvi dan meseca po poteku treh mesecev od dneva, ko je deponirala svojo listino o ratifikaciji, sprejetju ali odobritvi.
29. člen – ozemeljska uporaba konvencije
1. Vsaka država lahko ob podpisu ali deponiranju svoje listine o ratifikaciji, sprejetju ali odobritvi opredeli ozemlje ali ozemlja, za katera se ta konvencija uporablja.
2. Vsaka država lahko kadar koli pozneje z izjavo, naslovljeno na enega od depozitarjev, razširi uporabo te konvencije na katero koli ozemlje, navedeno v tej izjavi. Za ozemlje, navedeno v izjavi, konvencija začne veljati prvi dan meseca po poteku treh mesecev od dneva, ko je izjavo prejel depozitar.
3. Vsaka izjava, dana v skladu s prejšnjima odstavkoma, se lahko v zvezi s katerim koli ozemljem, opredeljenim v tej izjavi, umakne z uradnim obvestilom, naslovljenim na depozitarja. Umik začne veljati prvi dan v mesecu po poteku treh mesecev od dneva, ko je depozitar prejel navedeno uradno obvestilo.
30. člen – pridržki
1. Vsaka država lahko ob podpisu ali deponiranju svoje listine o ratifikaciji, sprejetju ali odobritvi ali pozneje izjavi, da si pridržuje pravico:
a) da ne bo zagotovila nobene oblike pomoči v zvezi z davki drugih pogodbenic iz katere koli skupine, navedene v pododstavku b prvega odstavka 2. člena, če v prilogo A h konvenciji ni vključila nobenega domačega davka iz te skupine;
b) da ne bo zagotovila pomoči pri izterjavi katere koli davčne terjatve ali pri izterjavi upravne denarne kazni za vse davke ali samo za davke iz ene ali več skupin, navedenih v prvem odstavku 2. člena;
c) da ne bo zagotovila pomoči v zvezi s katero koli davčno terjatvijo, ki obstaja v začetku veljavnosti konvencije za to državo, ali če je bil predhodno dan pridržek na podlagi pododstavka a ali b, na dan umika tega pridržka v zvezi z davki iz zadevne skupine;
d) da ne bo zagotovila pomoči pri vročanju dokumentov za vse davke ali samo za davke iz ene ali več skupin, navedenih v prvem odstavku 2. člena;
e) da ne bo dovolila vročanja dokumentov po pošti, kakor je predvideno v tretjem odstavku 17. člena.
2. Drugi pridržki niso mogoči.
3. Po začetku veljavnosti konvencije za pogodbenico ta pogodbenica lahko da enega ali več pridržkov, navedenih v prvem odstavku, ki jih ni dala ob ratifikaciji, sprejetju ali odobritvi. Ti pridržki začnejo veljati prvi dan meseca po poteku treh mesecev od dneva, ko je eden od depozitarjev pridržek prejel.
4. Vsaka pogodbenica, ki je dala pridržek na podlagi prvega in tretjega odstavka, ga lahko v celoti ali delno umakne z uradnim obvestilom, naslovljenim na enega od depozitarjev. Umik začne veljati z dnem, ko depozitar to uradno obvestilo prejme.
5. Pogodbenica, ki je dala pridržek glede neke določbe te konvencije, ne more zahtevati, da to določbo uporablja katera koli druga pogodbenica; lahko pa, če je njen pridržek delen, zahteva uporabo take določbe v obsegu, ki ga je sprejela tudi sama.
31. člen – odpoved
1. Vsaka pogodbenica lahko kadar koli odpove konvencijo z uradnim obvestilom, naslovljenim na enega od depozitarjev.
2. Odpoved začne veljati prvi dan v mesecu po poteku treh mesecev od dneva, ko je depozitar prejel uradno obvestilo.
3. Vsako pogodbenico, ki konvencijo odpove, zavezujejo določbe 22. člena ves čas, dokler ima dokumente ali informacije, prejete po tej konvenciji.
32. člen – depozitarja in njune naloge
1. Depozitar, pri katerem se opravi neko dejanje ali prejme uradno obvestilo ali sporočilo, države članice Sveta Evrope ali države članice OECD uradno obvesti o:
a) vsakem podpisu;
b) deponiranju vsake listine o ratifikaciji, sprejetju ali odobritvi;
c) dnevu začetka veljavnosti te konvencije v skladu z določbami 28. in 29. člena;
d) vsaki izjavi, dani na podlagi določb tretjega odstavka 4. člena ali tretjega odstavka 9. člena, in o umiku vsake take izjave;
e) vsakem pridržku, danem na podlagi določb 30. člena, in o umiku vsakega pridržka, opravljenem na podlagi določb četrtega odstavka 30. člena;
f) vsakem uradnem obvestilu, prejetem na podlagi določb tretjega ali četrtega odstavka 2. člena, tretjega odstavka 3. člena, 29. člena ali prvega odstavka 31. člena;
g) vsakem drugem dejanju, uradnem obvestilu ali sporočilu v zvezi s to konvencijo.
2. Depozitar, ki prejme sporočilo ali pošlje uradno obvestilo na podlagi določb prvega odstavka, o tem takoj obvesti drugega depozitarja.
V potrditev tega so podpisani, ki so bili za to pravilno pooblaščeni, podpisali to konvencijo.
Sestavljeno v Strasbourgu 25. januarja 1988 v angleškem in francoskem jeziku, pri čemer sta besedili enako verodostojni, v dveh izvodih, od katerih se eden hrani v arhivu Sveta Evrope in drugi v arhivu OECD. Generalna sekretarja Sveta Evrope in OECD pošljeta overjen izvod vsaki državi članici Sveta Evrope in državam članicam OECD.
Protokol o spremembi Konvencije o medsebojni upravni pomoči pri davčnih zadevah
Uvod
Države članice Sveta Evrope in države članice Organizacije za gospodarsko sodelovanje in razvoj (OECD), podpisnice tega protokola, so se
ob upoštevanju, da je bila Konvencija o medsebojni upravni pomoči pri davčnih zadevah, sestavljena 25. januarja 1988 v Strasbourgu (v nadaljevanju konvencija), sklenjena, preden je bil dosežen dogovor o mednarodnem standardu izmenjave informacij v davčnih zadevah,
ob upoštevanju, da je po sklenitvi konvencije nastal nov okvir za sodelovanje,
ob upoštevanju, da je zaželeno, da se zagotovi večstranski instrument, ki bo čim več državam omogočil koristi od novega okvira za sodelovanje in hkrati uveljavitev najvišjih mednarodnih standardov pri sodelovanju na davčnem področju,
dogovorile:
I. člen
1. Črta se sedma uvodna navedba Uvoda h konvenciji in nadomesti z naslednjim besedilom:
»v prepričanju, da države ne bi smele izvajati ukrepov ali dajati informacij, ob upoštevanju potrebe po varstvu zaupnosti informacij in mednarodnih instrumentov za varstvo zasebnosti in pretoka osebnih podatkov,«.
2. Za sedmo uvodno navedbo Uvoda h konvenciji se doda naslednje besedilo:
»ob upoštevanju, da je nastal nov okvir za sodelovanje in da je zaželeno, da se zagotovi večstranski instrument, ki bo čim več državam omogočil koristi od novega okvira za sodelovanje in hkrati uveljavil najvišje mednarodne standarde pri sodelovanju na davčnem področju,«.
II. člen
Črta se 4. člen konvencije in nadomesti z naslednjim besedilom:
»4. člen – splošne določbe
1. Pogodbenice si izmenjajo vse informacije, zlasti kakor je določeno v tem oddelku, ki so predvidoma pomembne za izvajanje ali uveljavljanje njihove domače zakonodaje v zvezi z davki, ki jih zajema ta konvencija.
2. Črtano.
3. Vsaka pogodbenica lahko v izjavi, naslovljeni na enega od depozitarjev, navede, da lahko v skladu z njeno notranjo zakonodajo njeni organi skladno s 5. in 7. členom njenega rezidenta ali državljana pred pošiljanjem informacij v zvezi z njim o tem obvestijo.«
III. člen
1. Beseda »in« v točki b prvega odstavka 18. člena konvencije se nadomesti z besedo »ali«.
2. Sklicevanje na »19. člen« v točki f prvega odstavka 18. člena konvencije se nadomesti s sklicevanjem na »točko g drugega odstavka 21. člena«.
IV. člen
Črta se 19. člen konvencije.
V. člen
Črta se 21. člen konvencije in nadomesti z naslednjim besedilom:
»21. člen – varstvo oseb in omejitve obveznosti dajanja pomoči
1. Nič v tej konvenciji ne omejuje pravic in jamstev, ki jih osebam zagotavlja zakonodaja ali upravna praksa zaprošene države.
2. Razen v primeru 14. člena se določbe te konvencije ne razlagajo, kakor da zaprošeni državi nalagajo obveznost:
a) da izvede ukrepe v nasprotju s svojo zakonodajo ali upravno prakso ali zakonodajo in upravno prakso države prosilke;
b) da izvede ukrepe, ki bi bili v nasprotju z javnim redom (ordre public);
c) da priskrbi informacije, ki jih ni mogoče dobiti v skladu z njeno zakonodajo ali upravno prakso ali v skladu z zakonodajo države prosilke ali njeno upravno prakso;
d) da priskrbi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom (ordre public);
e) da zagotovi upravno pomoč, če in kolikor meni, da je obdavčitev v državi prosilki v nasprotju s splošno sprejetimi načeli obdavčevanja ali določbami konvencije o izogibanju dvojnega obdavčevanja ali katero koli drugo konvencijo, ki jo je zaprošena država sklenila z državo prosilko;
f) da zagotovi upravno pomoč zaradi izvajanja ali uveljavitve določb davčne zakonodaje države prosilke ali izpolnitve s tem povezane zahteve, ki povzroča neenako obravnavanje državljana zaprošene države in državljana države prosilke v enakih okoliščinah;
g) da zagotovi upravno pomoč, če država prosilka ni izčrpala vseh razumnih ukrepov, ki jih ima na voljo na podlagi svoje zakonodaje ali upravne prakse, razen kadar bi njihova uporaba povzročila nesorazmerne težave;
h) da zagotovi pomoč pri izterjavi, kadar je jasno, da upravno breme za to državo ni sorazmerno s koristjo, ki naj bi jo imela država prosilka.
3. Če država prosilka zaprosi za informacije v skladu s to konvencijo, zaprošena država sprejme ukrepe za pridobitev zaprošenih informacij, čeprav jih sama morda ne potrebuje za svoje davčne namene. Za obveznost iz prejšnjega stavka veljajo omejitve iz te konvencije, vendar se take omejitve, vključno zlasti z omejitvami iz prvega in drugega odstavka, nikakor ne razlagajo tako, kakor da zaprošena država lahko zavrne predložitev informacij samo zato, ker sama zanje nima interesa.
4. V nobenem primeru se določbe te konvencije, vključno zlasti z določbami prvega in drugega odstavka, ne razlagajo tako, kakor da zaprošena država lahko zavrne predložitev informacij samo zato, ker jih ima banka, druga finančna institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali zato, ker so povezane z lastniškimi deleži v neki osebi.«
VI. člen
Prvi in drugi odstavek 22. člena se črtata in nadomestita z naslednjim besedilom:
»1. Katere koli informacije, ki jih pogodbenica pridobi v skladu s to konvencijo, se obravnavajo in varujejo kot tajnost enako kakor informacije, pridobljene na podlagi domače zakonodaje te pogodbenice, in v obsegu, ki zagotavlja potrebno varstvo osebnih podatkov v skladu z zahtevami za varovanje tajnosti, ki jih lahko določi pogodbenica pošiljateljica po svoji domači zakonodaji.
2. Take informacije se vsekakor razkrijejo samo osebam ali organom (vključno s sodišči in upravnimi ali nadzornimi organi), ki so vključeni v ugotavljanje, pobiranje ali izterjavo davkov te pogodbenice, izvršbo ali pregon v zvezi z njimi ali odločanje o pritožbi ali v nadzor nad omenjenim. Samo navedene osebe ali organi smejo uporabljati informacije in samo v te namene. Ne glede na določbe prvega odstavka pa smejo informacije razkriti v javnem sodnem postopku ali sodnih odločbah v zvezi s takimi davki.«
VII. člen
Črta se drugi odstavek 27. člena konvencije in nadomesti z naslednjim besedilom:
»2. Ne glede na določbe prvega odstavka lahko tiste pogodbenice, ki so članice Evropske unije, v medsebojnih odnosih uporabijo možnosti pomoči, ki jih predvideva konvencija, če te omogočajo širše sodelovanje od možnosti, ki jih zagotavljajo veljavna pravila Evropske unije.«
VIII. člen
1. Na koncu 28. člena konvencije se dodajo naslednji odstavki:
»4. Vsaka država članica Sveta Evrope ali katera koli država članica OECD, ki postane pogodbenica konvencije po začetku veljavnosti protokola o spremembi te konvencije, ki je na voljo za podpis 27. maja 2010 (»protokol 2010«), se šteje za pogodbenico konvencije, kakor je spremenjena s tem protokolom, razen če enemu od depozitarjev pisno ne izrazi drugačne namere.
5. Po začetku veljavnosti protokola 2010 lahko vsaka država, ki ni članica Sveta Evrope ali OECD, zaprosi za povabilo k podpisu in ratifikaciji te konvencije, kakor je spremenjena s protokolom 2010. Prošnja za povabilo se naslovi na enega od depozitarjev, ta pa jo pošlje pogodbenicam. Depozitar o tem obvesti Odbor ministrov Sveta Evrope in Svet OECD. Odločitev o povabilu državam, ki zaprosijo, da bi postale pogodbenice te konvencije, sprejme usklajevalni organ na podlagi soglasja pogodbenic konvencije. Za vsako državo, ki ratificira konvencijo, kakor je spremenjena s protokolom 2010, v skladu s tem odstavkom, ta konvencija začne veljati prvi dan meseca po poteku treh mesecev od dneva, ko je deponirala svojo listino o ratifikaciji pri enem od depozitarjev.
6. Določbe te konvencije, kakor je spremenjena s protokolom 2010, veljajo za upravno pomoč v zvezi z davčnimi obdobji, ki se začnejo 1. januarja ali po 1. januarju leta, ki sledi letu, v katerem je konvencija, kakor je spremenjena s protokolom 2010, začela veljati za pogodbenico, oziroma če davčno obdobje ni navedeno, za upravno pomoč v zvezi z davčnimi obveznostmi, ki nastanejo 1. januarja ali po 1. januarju leta, ki sledi letu, v katerem je konvencija, kakor je spremenjena s protokolom 2010, začela veljati za pogodbenico. Dve ali več pogodbenic se lahko medsebojno dogovori, da konvencija, kakor je spremenjena s protokolom 2010, velja za upravno pomoč, ki se nanaša na prejšnja davčna obdobja ali davčne obveznosti.
7. Ne glede na šesti odstavek začnejo določbe te konvencije, kakor je spremenjena s protokolom 2010, za davčne zadeve, povezane z naklepnim ravnanjem, ki se preganja po kazenski zakonodaji pogodbenice prosilke, v zvezi s prejšnjimi davčnimi obdobji ali davčnimi obveznostmi veljati na dan začetka veljavnosti za pogodbenico.«
2. Za pododstavkom e prvega odstavka 30. člena konvencije se doda naslednji pododstavek:
»f) da bo sedmi odstavek 28. člena uporabljala za upravno pomoč v zvezi z davčnimi obdobji, ki se začnejo 1. januarja ali po 1. januarju tretjega leta pred letom, v katerem je konvencija, kakor je spremenjena s protokolom 2010, začela veljati za pogodbenico, oziroma če davčno obdobje ni navedeno, za upravno pomoč v zvezi z davčnimi obveznostmi, ki nastanejo 1. januarja ali po 1. januarju tretjega leta pred letom, v katerem je konvencija, kakor je spremenjena s protokolom 2010, začela veljati za pogodbenico.«
3. V prvem odstavku 32. člena konvencije se za besedami »države članice OECD« dodajo besede »in vsako pogodbenico konvencije«.
IX. člen
1. Ta protokol je na voljo za podpis podpisnicam konvencije. Treba ga je ratificirati, sprejeti ali odobriti. Podpisnica ga ne more ratificirati, sprejeti ali odobriti, če ni prej ali hkrati ratificirala, sprejela ali odobrila konvencije. Listine o ratifikaciji, sprejetju ali odobritvi se deponirajo pri enem od depozitarjev.
2. Ta protokol začne veljati prvi dan meseca po treh mesecih od dneva, ko je v skladu z določbami prvega odstavka pet pogodbenic konvencije izrazilo svoje soglasje, da jih ta protokol zavezuje.
3. Za vsako pogodbenico konvencije, ki pozneje izrazi soglasje, da jo protokol zavezuje, začne protokol veljati prvi dan meseca po treh mesecih od dneva, ko je deponirala svojo listino o ratifikaciji, sprejetju ali odobritvi.
X. člen
1. Depozitar, pri katerem se opravi neko dejanje ali prejme uradno obvestilo ali sporočilo, države članice Sveta Evrope, države članice OECD in vsako pogodbenico konvencije, kakor je spremenjena s tem protokolom, uradno obvesti o:
a) vsakem podpisu;
b) deponiranju vsake listine o ratifikaciji, sprejetju ali odobritvi;
c) dnevu začetka veljavnosti tega protokola v skladu z določbami IX. člena;
d) vsakem drugem dejanju, uradnem obvestilu ali sporočilu v zvezi s tem protokolom.
2. Depozitar, ki prejme sporočilo ali pošlje uradno obvestilo na podlagi določb prvega odstavka, o tem obvesti drugega depozitarja.
3. Depozitarja državam članicam Sveta Evrope in državam članicam OECD pošljeta overjen izvod tega protokola.
4. Ko ta protokol začne veljati v skladu z IX. členom, eden od depozitarjev določi besedilo konvencije, kakor je spremenjena s tem protokolom, in overjene kopije pošlje vsem pogodbenicam konvencije, kakor je spremenjena s tem protokolom.
V potrditev tega so podpisani, ki so bili za to pravilno pooblaščeni, podpisali ta protokol.
Sestavljeno v Parizu 27. maja 2010 v angleškem in francoskem jeziku, pri čemer sta besedili enako verodostojni, v dveh izvodih, od katerih se eden hrani v arhivu Sveta Evrope in drugi v arhivu OECD.
3. člen
Republika Slovenija na podlagi 2. člena konvencije ob deponiranju listine o ratifikaciji konvencije in protokola sporoči generalnemu sekretarju Sveta Evrope, da bo v okviru davkov iz prvega odstavka 2. člena konvencije konvencijo uporabljala za naslednje davke:
– pododstavek a) prvega odstavka 2. člena konvencije:
i) davek od dohodkov fizičnih oseb (dohodnina)
ii) davek od dohodkov pravnih oseb
– pododstavek b) iii) prvega odstavka 2. člena konvencije:
A. davek na dediščine in darila
C. davek na dodano vrednost
D. trošarine
G. davek od prometa nepremičnin.
4. člen
Republika Slovenija na podlagi 3. člena konvencije ob deponiranju listine o ratifikaciji konvencije in protokola sporoči generalnemu sekretarju Sveta Evrope, da je pristojni organ za izvajanje konvencije v zvezi z vsemi davki ministrstvo, pristojno za finance ali njegov pooblaščeni predstavnik.
5. člen
Republika Slovenija ob deponiranju listine o ratifikaciji konvencije in protokola poda naslednje pridržke na podlagi naslednjih pododstavkov prvega odstavka 30. člena konvencije:
– pododstavek a) prvega odstavka 30. člena konvencije:
Slovenija si pridržuje pravico, da ne bo zagotovila nobene oblike pomoči v zvezi z davki drugih pogodbenic, ki so vključeni v eno od skupin, navedenih v pododstavku b) prvega odstavka 2. člena konvencije:
ii) obvezni prispevki za socialno varnost, ki se plačujejo državnim ustanovam ali ustanovam socialne varnosti, ustanovljenim na podlagi javnega prava, ter
B. davki od nepremičnin,
E. davki na uporabo ali od lastništva motornih vozil,
F. davki na uporabo ali od lastništva premičnega premoženja, razen motornih vozil,
iv) davki, navedeni v skupinah B., E., F. iz pododstavka iii), ki se uvedejo v imenu političnih enot ali lokalnih oblasti pogodbenice.
– pododstavek b) prvega odstavka 30. člena konvencije:
Slovenija si pridržuje pravico, da ne bo zagotovila pomoči pri izterjavi katere koli davčne terjatve ali pri izterjavi upravne denarne kazni za davke, navedene v pridržku, ki se nanaša na pododstavek a) prvega odstavka 30. člena konvencije.
– pododstavek c) prvega odstavka 30. člena konvencije:
Slovenija si pridržuje pravico, da ne bo zagotovila pomoči v zvezi s katero koli davčno terjatvijo, ki obstaja v začetku veljavnosti konvencije za Slovenijo, ali če je terjatev v zvezi z davki, ki so vključeni v pridržek, ki se nanaša na pododstavka a) in b) prvega odstavka 30. člena konvencije, na dan, ko Slovenija umakne ta pridržek.
– pododstavek d) prvega odstavka 30. člena konvencije:
Slovenija si pridržuje pravico, da ne bo zagotovila pomoči pri vročanju dokumentov za davke, ki so navedeni v pridržku pod pododstavkom a).
– pododstavek f) prvega odstavka 30. člena konvencije:
Slovenija si pridržuje pravico, da bo sedmi odstavek 28. člena konvencije uporabljala za upravno pomoč v zvezi z davčnimi obdobji oziroma davčnimi obveznostmi, ki se začnejo oziroma nastanejo 1. januarja ali po 1. januarju tretjega leta pred letom, v katerem je konvencija, kakor je spremenjena s protokolom 2010, začela veljati za Slovenijo.
6. člen
Za izvajanje konvencije in protokola skrbi Ministrstvo za finance.
7. člen
Ta zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 432-01/09-21/12
Ljubljana, dne 20. decembra 2010
EPA 696-V
Državni zbor
Republike Slovenije
dr. Pavel Gantar l.r.
Predsednik
