Debates Parlamentares - Diário 096S1, p. 9 (2014-04-11)

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9 | II Série A - Número: 096S1 | 11 de Abril de 2014

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 the 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, or 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 21.2.g. 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.

9 | II Série A - Número: 096S1 | 11 de Abril de 2014Article 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 documentsArticle 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 the OECD. Chapter IV – Provisions relating to all forms of assistanceArticle 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, or 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 21.2.g. 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.

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