Debates Parlamentares - Diário 030, p. 76 (2016-11-18)

O texto apresentado é obtido de forma automática, não levando em conta elementos gráficos e podendo conter erros. Se encontrar algum erro, por favor informe os serviços através da página de contactos.

Não foi possivel carregar a página pretendida. Reportar Erro

II SÉRIE-A — NÚMERO 30 76

3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is

disputed by the taxpayer.

4. The requested Party shall not be required to obtain and provide information which the requesting Party

would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or

enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement.

5. The requested Party may decline a request for information if the information is requested by the requesting

Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected

therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen

or a national of the requesting Party in the same circumstances.

Article 8

CONFIDENTIALITY AND DATA PROTECTION

1. All information provided and received by the competent authorities of the Parties shall be kept confidential.

2. Such information shall be disclosed only to persons or authorities (including courts and administrative

bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such

purposes, including the determination of any appeal. For these purposes information may be disclosed in public

court proceedings or in judicial decisions.

3. Such information may not be used for any purpose other than for the purposes stated in Article 1 without

the expressed written consent of the competent authority of the requested Party.

4. The information provided to a requesting Party under this Agreement may not be disclosed to any other

jurisdiction.

5. Personal data may be transmitted to the extent necessary for carrying out the provisions of this Agreement

and subject to the provisions of the law of the supplying Party.

6. The Parties shall ensure the protection of personal data at a level that is equivalent to that of Directive

95/46/EC of The European Parliament and of the Council of 24 October 1995 and shall comply with the guidelines

established by the United Nations General Assembly Resolution 45/95, adopted on the 14th December 1990.

Article 9

COSTS

Incidence of costs incurred in providing assistance shall be agreed by the Parties.

Article 10

IMPLEMENTATION LEGISLATION

The Parties shall enact any legislation necessary to comply with, and give effect to, the terms of this

Agreement.

Article 11

LANGUAGE

Requests for assistance and answers thereto shall be drawn up in English or any other language agreed

bilaterally between the competent authorities of the Parties under Article 12.

Article 12

MUTUAL AGREEMENT PROCEDURE

1. Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of this

Agreement, the respective competent authorities shall use their best efforts to resolve the matter by mutual

agreement.

II SÉRIE-A — NÚMERO 30 76 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 4. The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances. Article 8 CONFIDENTIALITY AND DATA PROTECTION 1. All information provided and received by the competent authorities of the Parties shall be kept confidential. 2. Such information shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such purposes, including the determination of any appeal. For these purposes information may be disclosed in public court proceedings or in judicial decisions. 3. Such information may not be used for any purpose other than for the purposes stated in Article 1 without the expressed written consent of the competent authority of the requested Party. 4. The information provided to a requesting Party under this Agreement may not be disclosed to any other jurisdiction. 5. Personal data may be transmitted to the extent necessary for carrying out the provisions of this Agreement and subject to the provisions of the law of the supplying Party. 6. The Parties shall ensure the protection of personal data at a level that is equivalent to that of Directive 95/46/EC of The European Parliament and of the Council of 24 October 1995 and shall comply with the guidelines established by the United Nations General Assembly Resolution 45/95, adopted on the 14th December 1990. Article 9 COSTS Incidence of costs incurred in providing assistance shall be agreed by the Parties. Article 10 IMPLEMENTATION LEGISLATION The Parties shall enact any legislation necessary to comply with, and give effect to, the terms of this Agreement. Article 11 LANGUAGE Requests for assistance and answers thereto shall be drawn up in English or any other language agreed bilaterally between the competent authorities of the Parties under Article 12. Article 12 MUTUAL AGREEMENT PROCEDURE 1. Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of this Agreement, the respective competent authorities shall use their best efforts to resolve the matter by mutual agreement.

Descarregar páginas