LegalizeResolução da Assembleia da República n.º 49/2004 — Aprova, para ratificação, a Convenção entre a República Portuguesa e a República Eslovaca para Evitar a Dupla…
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Aprova, para ratificação, a Convenção entre a República Portuguesa e a República Eslovaca para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, assinada em Bratislava em 5 de Junho de 2001
4 - The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Article 26
Exchange of information
1 - The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by article 1 - Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, 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.
2 - In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
To supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
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).
Article 27
Members of diplomatic missions and consular posts
Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Article 28
Entry into force
1 - This Convention shall be ratified and the instruments of ratification shall be exchanged at Lisbon.
2 - The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January in the year next following the year in which this Convention enters into force;
ii) In respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January in the year next following the year in which this Convention enters into force;
In Slovakia:
In respect of taxes withheld at source, to amounts derived on or after 1st January in the calendar year next following the year in which the Convention enters into force;
ii) In respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following the year in which the Convention enters into force.
Article 29
Termination
This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Convention enters into force. In such event the Convention shall cease to have effect:
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January next following the date on which the period specified in the said notice of termination expires;
ii) In respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires;
In Slovakia:
In respect of taxes withheld at source, to amnounts derived on or after 1st January in the calendar year next following that in which the notice is given;
ii) In respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following that in which the notice is given.
In witness whereof the undersigned, duly authorized thereto, have signed this Convention.
Done in duplicate at Bratislava this 5th day of June 2001, each in the Portuguese, Slovak and English languages. In case of divergence of interpretation, the English shall prevail.
For the Portuguese Republic:
(ver assinatura no documento original)
For the Slovak Republic:
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