Debates Parlamentares - Diário 116S1, p. 38 (2012-02-08)

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38 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012

b) to carry out measures which would be contrary to public policy (ordre public);

c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice;

d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State.

ARTICLE 28 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.

CHAPTER VI FINAL PROVISIONS ARTICLE 29 ENTRY INTO FORCE 1. This Convention shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing and through diplomatic channels, conveying the completion of the internal procedures of each Contracting State required for that purpose.
2. The provisions of this Convention shall have effect, in Colombia and in Portugal: a) with respect to taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that in which this Convention enters into force;

b) with respect to other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following that in which this Convention enters into force.

ARTICLE 30 DURATION AND TERMINATION 1. Following the expiration of an initial period of five years, this Convention shall remain in force for an indeterminate period of time.

2. Following the expiration of the initial period of five years, either Contracting State may denounce this Convention upon notification, in writing through diplomatic channels, before the first day of July of the current calendar year.

3. In case of denunciation, this Convention shall cease to have effect, in Colombia and in Portugal: a) with respect to taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that specified in the notice of termination;

b) with respect to other taxes, as to income arising in the fiscal year beginning on or after the

38 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012b) to carry out measures which would be contrary to public policy (ordre public);c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice;d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State.ARTICLE 28 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.CHAPTER VI FINAL PROVISIONS ARTICLE 29 ENTRY INTO FORCE 1. This Convention shall enter into force thirty days after the date of receipt of the latter of the notifications, in writing and through diplomatic channels, conveying the completion of the internal procedures of each Contracting State required for that purpose.
2. The provisions of this Convention shall have effect, in Colombia and in Portugal: a) with respect to taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that in which this Convention enters into force;b) with respect to other taxes, as to income arising in any fiscal year beginning on or after the first day of January of the calendar year next following that in which this Convention enters into force.ARTICLE 30 DURATION AND TERMINATION 1. Following the expiration of an initial period of five years, this Convention shall remain in force for an indeterminate period of time.2. Following the expiration of the initial period of five years, either Contracting State may denounce this Convention upon notification, in writing through diplomatic channels, before the first day of July of the current calendar year.3. In case of denunciation, this Convention shall cease to have effect, in Colombia and in Portugal: a) with respect to taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the calendar year next following that specified in the notice of termination;b) with respect to other taxes, as to income arising in the fiscal year beginning on or after the

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