Article 27 Assistance in the collection of taxes

Avtalstext

1. The Contracting States shall lend assistance to each other in thecollection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.

2. The term “revenue claim” as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount.

3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State.

4. When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection.

5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State.

6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State.

7. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and until the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be

a) in the case of a request under paragraph 3, a revenue claim of the firstmentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or

b) in the case of a request under paragraph 4, a revenue claim of the firstmentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request.

8. In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

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

Beskrivning av artikeln

I samband med revideringen av modellavtalet i januari 2003 tillkom artikel 27 som innehåller bestämmelser om handräckning vid indrivning av skatter. Införandet av dessa bestämmelser medförde att de tidigare artiklarna 27–30 numrerades om till 28–31.

Endast ett fåtal av Sveriges skatteavtal innehåller bestämmelser om bistånd med indrivning av skatt, nämligen skatteavtalen med

• Amerikas Förenta Stater (artikel 27; SFS 1994:1617)
• Belgien (artikel 27; SFS 1991:606)
• Estland (artikel 27; SFS 1993:1389)
• Frankrike (artikel 27; SFS 1991:673)
• Indien (artikel 28; SFS 1997:918)
• Japan (artikel 25 A; SFS 1999:891)
• Lettland (artikel 27; SFS 1993:1164)
• Litauen (artikel 28; SFS 1993:1391)
• Luxemburg (artikel 27; SFS 1996:1510)
• Marocko (artikel 18; SFS 1961:521)
• Nederländerna (artikel 29; SFS 1992:17)
• Polen (artikel 26; SFS 2005:248)
• Portugal (artikel 26; SFS 2003:758)
• Tyskland (artikel 32; SFS 1992:1193).

Förutom skatteavtalen finns det ett nordiskt handräckningsavtal som omfattar Danmark, Finland, Färöarna, Grönland, Island, Norge och Sverige. Avtalet innehåller bl.a. bestämmelser om bistånd med handräckning. Det finns även andra internationella överenskommelser som innehåller sådana bestämmelser, t.ex. EG:s indrivningsdirektiv och Europaråds- och OECD-konventionen om ömsesidig handräckning i skatteärenden. För en närmare redogörelse för svenska regler och internationella överenskommelser rörande bistånd med indrivning, se Skatteverkets publikation Svensk internationell exekutions- och obeståndsrätt (SKV 942).