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San Marino - Belgium Tax Treaty (as amended by 2009 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 28

Aid in Recovery

(1) The Contracting States shall provide aid and assistance to each other in order to notify and recover the taxes referred to in this Convention as well as surcharges, additions, interest, costs and fines of a non-penal nature relating to these taxes, when such tax claims are due and are no longer open to appeal in accordance with the legal provisions or regulations of the State applying for assistance.

(2) At the request of the applicant State the requested State shall proceed to the notification and recovery of the tax claims of that State in accordance with the laws and administrative practice applying to the notification and recovery of its own tax claims, unless otherwise provided by the Convention.

(3) The requested State shall not be obliged to accede to the request of the applicant State if that State has not exhausted all remedies in its own territory for the recovery of its tax claim.

(4) The request for assistance in the recovery of a tax claim shall be accompanied:

  • (a) by an official copy of the instrument permitting enforcement in the applicant State;
  • (b) by an official copy of any other document required for recovery in the applicant State; and
  • (c) where appropriate, by a certified copy of any final decision of an administrative body or of a court of law.

(5) The instrument permitting the enforcement in the applicant State shall have the same effect in the requested State.

(6) Questions concerning any period of limitation of a tax claim shall be governed solely by the laws of the applicant State.

(7) Acts of recovery performed by the requested State in pursuance of the request for assistance which, according to the laws of that State, would have the effect of suspending or interrupting the period of limitation, shall have this effect too under the laws of the applicant State. The requested State shall inform the applicant State about measures taken to this end.

(8) Tax claims for the recovery of which assistance is requested shall not have any priority in the requested State.

(9) The requested State shall not be obliged to apply any means of enforcement which are not authorised by the legal provisions or regulations of the applicant State.

(10) With regard to tax claims of a Contracting State which are the subject of or which are still open to appeal, the competent authority of that State may, in order to safeguard its rights, request the competent authority of the other Contracting State to take the protective measures provided for in the laws of that State. The provisions of the preceding paragraphs shall apply mutatis mutandis to such measures.

(11) The competent authorities of the Contracting States shall consult together in order to settle the mode of transfer of the amounts recovered by the requested State on behalf of the applicant State.