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LA ASISTENCIA MUTUA EN MATERIA DE

RECAUDACIN TRIBUTARIA
Autor: Dr. Francisco Alfredo Garca Prats
Profesor Titular de Derecho Financiero y Tributario
Universitat de Valncia
DOC. N.o 24/01

IF

INSTITUTO DE

ESTUDIOS
FISCALES

N.B.: Las opiniones expresadas en este documento son de la exclusiva responsabilidad del autor,
pudiendo no coincidir con las del Instituto de Estudios Fiscales.

Edita: Instituto de Estudios Fiscales


N.I.P.O.: 111-01-006-9
I.S.S.N.: 1578-0244
Depsito Legal: M-23771-2001

NDICE

1. INTRODUCCIN
1. 1.1. Circunstancias que explican la no incorporacin de la clusula de asistencia
1. 1.2. Los trabajos del Grupo de Expertos de la ONU en materia de asistencia recaudatoria

2. CIRCUNSTANCIAS QUE ACONSEJAN EL ANLISIS DE LA COOPERACIN ADMINISTRATIVA


2. EN MATERIA DE RECAUDACIN

3. LA ASISTENCIA EN MATERIA DE RECAUDACIN FRENTE AL INTERCAMBIO DE INFORMACIN:


3. ASPECTOS COMUNES Y SINGULARIDADES
2. 3.1. Aspectos comunes
2.
2.
2.
2.
2.
2.

3.2.
3.2.
3.2.
3.2.
3.2.
3.2.

Singularidades y situacin actual de la cooperacin recaudatoria


Asistencia administrativa vs asistencia judicial
Los instrumentos reguladores de la cooperacin administrativa: alcance bilateral o multilat eral
Mecanismos de cooperacin multilateral
Modalidades de colaboracin inter-administrativa en materia de recaudacin tributaria
Tipologa de las clusulas de asistencia en materia de recaudacin tributaria

4. ANLISIS DE LAS CLUSULAS EXISTENTES EN MATERIA DE ASISTENCIA PARA LA


4. RECAUDA CIN
3.
2.
2.
2.
2.

4.1.
4.1.
4.1.
4.1.
4.1.

mbito objetivo de aplicacin de la clusula


Tributos comprendidos por la clusula de asistencia mutua
Alcance de la asistencia que puede prestarse
Componentes de la deuda tributaria
Componentes de la deuda tributaria

3. 4.2. mbito subjetivo de aplicacin: contribuyentes y obligados tributarios afectados por la soli3. 4.2. citud y atencin de la cooperacin recaudatoria
3. 4.3. Presupuestos materiales y formales de la solicitud de asistencia en materia de recaudacin
2. 4.3. Requisitos materiales
2. 4.3. Requisitos formales: documentacin

2. 4.4. Contenido de la asistencia recaudatoria: actuaciones del Estado requerido


2. 4.4. Lmites al reenvo
2. 4.5. Excepciones a la obligacin de restar asistencia recaudatoria
2. 4.6.

Rgimen jurdico de la deuda tributaria asistida en el Estado requerido

2. 4.7. Otras cuestiones procedimentales


2. 4.8. Las medidas cautelares y provisionales

5. CONSIDERACIONES FINALES

ANEXO. CLUSULAS CONVENCIONALES DE ASISTENCIA ADMINISTRATIVA EN MATERIA DE RECAUDACIN


A. Modelos de Convenio
A.
A.

A.1. Modelo de Convenio de la OCDE


A.2. Modelo de Convenio de la Sociedad de Naciones

B. Convenios multilaterales
A.
A.
A.

B.1. Convenio sobre Asistencia Mutua Administrativa en Materia Tributaria del Consejo de
B.1. Europa y la OCDE de 25 de enero de 1988
B.2. Convenio nrdico sobre asistencia administrativa

C. Convenios bilaterales
A. C.1. Clusula reducida
A. C.2. Clusula bsica
A. C.3. Clusula completa
D. Otros documentos de inters
A. D.1. Canje de notas

xxxxx

Instituto de Estudios Fiscales

1. INTRODUCCIN
En los albores de un nuevo siglo y milenio, el reforzamiento de la asistencia mutua como
mecanismo de cooperacin interestatal administrativa constituye una de las asignaturas pendientes
del derecho internacional tributario, a pesar del importante desarrollo y evolucin experimentados
durante el siglo XX. Sin embargo, dicho desarrollo se ha plasmado fundamentalmente en la firma de
Convenios internacionales de carcter bilateral basados en Modelos-tipo de Convenio que vienen
referidos, casi en exclusiva, al establecimiento de mecanismos de delimitacin de la competencia
tributaria material en funcin de las distintas categoras de renta. En cambio, los Modelos de Convenio han dejado de lado la regulacin de los aspectos procedimentales que permitan asegurar el contenido de dichas normas, que quedan en manos de la competencia absoluta de los Estados en
atencin al principio de autonoma procedimental. Ello no obsta a que dichos Modelos contengan o
prevean mecanismos de colaboracin inter-administrativa de diverso alcance y naturaleza destinados
a garantizar la correcta aplicacin del Convenio y de los ordenamientos internos, tales como la comunicacin de las modificaciones de los sistemas tributarios de los Estados miembros, la aplicacin en el
Estado de la fuente de los tipos reducidos previstos para los dividendos, intereses y cnones, el procedimiento amistoso, o el intercambio de informacin tributaria, como ms significativas muestras.
De entre estos, son los procedimientos de intercambio de informacin con relevancia tributaria los que han disfrutado de mayor desarrollo y consolidacin, fundamentalmente como consecuencia de su plasmacin en los Modelos de Convenio, tanto de la OCDE como de la ONU artculo
26. En cambio, no puede llegarse a la misma conclusin en relacin con la asistencia en materia de
recaudacin tributaria. En efecto, el artculo 26 de los Modelos de Convenio de la OCDE y de la ONU
nicamente se refiere al intercambio de informacin, pero omite cualquier referencia a la asistencia
para la recaudacin 1. As, la asistencia administrativa en materia de recaudacin slo aparece mencionada en los Comentarios a los Modelos de Convenio (prrafo 3 de los Comentarios al art. 26 del
Modelo de Convenio de la OCDE), en los que se admite la posibilidad de reforzar dicha asistencia en
materia de recaudacin de forma diversa: bien suscribiendo el Convenio multilateral del Consejo de
Europa y la OCDE de 1988, o bien de forma bilateral entre los Estados contratantes . El Comentario
del MCONU, por su parte, reproduca en su versin de 1980, la versin de los Comentarios del
PCOCDE de 1963, pero tras la revisin operada en 1999, los Comentarios del MCONU se ajustan al
tenor literal actuar de los Comentarios del MCOCDE 2.
De este modo, los Modelos de Convenio de la OCDE y de la ONU han reaccionado de
forma diferente a como lo hacan sus antecesores. Los trabajos realizados en el seno de la Sociedad de
Naciones s dieron lugar, en cambio, a la formulacin de un Modelo especfico que abarcaba la colaboracin inter-administrativa para asistir en la recaudacin de los tributos de otro Estado (Sociedad de
Naciones, Mxico Draft Model bilateral Convention for the Establishment of Reciprocal Administrative
Assistance for the Assessment and Collection of Direct Taxes, de 1 de julio de 1943, y London Draft
Model Bilateral Convention for the Establishment of Reciprocal Administration Assistance for the Assessment and Collection of Taxes on Income, Property, Estates and Successions de 1946)3. Esta labor
ha sido parcialmente asumida por la OCDE, que a su vez, formul en 1981 un Modelo de Convenio
1 De hecho, slo el Modelo de Convenio de 1996 utilizado por los Estados Unidos en sus negociaciones bilaterales contiene
una clusula especfica dedicada a la asistencia en materia de recaudacin, si bien con un contenido y alcance limitado.
2 Tampoco se menciona la utilidad, conveniencia de dichas clusulas especficas, o cuestiones a tener en cuenta en relacin
con la asistencia administrativa para la recaudacin tributaria, en las guas para la negociacin de Convenios de doble
imposicin contenidas en el Manual para la negociacin de convenios fiscales bilaterales entre Estados desarrollados y en
desarrollo publicado por la ONU (ST/ESA/94).
3 Previamente ya la Sociedad de Naciones haba elaborado sendos Modelos de Convenio en los que se prevea la asistencia
administrativa en materia de recaudacin.

especfico dedicado a la asistencia administrativa mutua para la recaudacin de deudas tributarias (en
adelante MCOCDE 1981) 4, distinto y separado del previsto para la eliminacin de la doble imposicin
internacional. La trascendencia prctica de este Modelo ha sido francamente reducida, sin que por el
momento conste la firma de Convenios internacionales bilaterales tomando como base aquel Modelo de
la OCDE. En cambio, su influencia se ha proyectado en la formulacin de mecanismos cooperativos de
alcance multilateral, como la elaboracin del Convenio de la OCDE y del Consejo de Europa sobre
asistencia mutua en materia tributaria de 25 de enero de 1988 (ETS nm. 127).

1.1. Circunstancias que explican la no incorporacin de la clusula de asistencia recaudatoria


1.1. en los Modelos de Convenio
La formulacin del principio general de la soberana estatal de alcance territorial se encuentra en la base de las razones que explican la ausencia de dicha clusula en los Modelos de Convenio, y, por ende, en la mayora de los Convenios de doble imposicin. De acuerdo con dicho
principio, la soberana estatal se opone a que un Estado pueda perseguir la recaudacin ejecutiva de
sus deudas tributarias en el territorio de otros Estados, pues ello supondra un ejercicio extraterritorial
de sus potestades (Ludwig, Johnson et alii, Atik, Qureshi). La naturaleza territorial de las normas tributarias constrie la utilizacin de las potestades y facultades otorgadas a los entes pblicos para
lograr la efectiva satisfaccin del tributo a los lmites del Estado. De este modo, las leyes tributarias no
pueden aplicarse de forma directa en territorio extranjero, ni puede acudirse directamente a los Tribunales de otros Estados para reclamar su ejecucin directa, ni est previsto de forma expresa que
surtan efectos fuera del mismo, con independencia de la relevancia tributaria que se otorgue a hechos
econmicos acaecidos fuera de dicho territorio.
La limitacin territorial de las medidas recaudatorias ejecutivas slo puede superarse,
pues, mediante el recurso a la habilitacin y alteracin de las condiciones de ejecucin a travs de un
Convenio internacional, que establezca la obligacin de un Estado de asistir la asistencia solicitada
por otro Estado para la recaudacin de las deudas tributarias de este ltimo. El reforzamiento de la
cooperacin administrativa internacional a travs del establecimiento de instrumentos jurdicos internacionales vinculantes constituye el mecanismo lgico para superar las limitaciones derivadas de la
concepcin territorial de la soberana estatal.
Sin embargo, la asistencia en materia de recaudacin tributaria encuentra serios obstculos que, hasta la fecha, han determinado la imposibilidad de plasmar esta manifestacin de la asistencia
administrativa en los Modelos de Convenio de la OCDE y de la ONU. Entre estos cabe mencionar tanto
problemas tributarios sustantivos como procedimentales que se unen todava a la percepcin de una
cierta intrusin extraterritorial derivada de la prestacin de asistencia recaudatoria. En el fondo de estas
reticencias, pervive la ausencia de consenso internacional en torno a la idea de la justicia tributaria, de
los elementos que la integran, as como del proceso debido para aplicarla (Atik, 162).
La plena competencia en la regulacin de los aspectos materiales y procedimentales
puede comportar una estructuracin diferente de la posicin de los particulares y de las facultades,
potestades, deberes y privilegios que corresponden a la Administracin tributaria en cada Estado, lo
que sin duda dificulta el establecimiento de medidas globales y consensuadas y sugiere la bsqueda
de respuestas particulares adecuadas a la estructura del ordenamiento tributario de los Estados contratantes. La necesidad de acomodar estas disparidades y de establecer requisitos que aseguren el
ejercicio de los derechos de los particulares deriva en el establecimiento de complejos mecanismos
4 OCDE Convention Between (State A) and (State B) for Mutual Administrative Assistance in the Recovery of Tax Claims,
adoptado el 29 de enero de 1981.

Instituto de Estudios Fiscales


que intentan equilibrar la eficacia y la justicia de la medida. Con todo, la prctica administrativa est
lejos de demostrar la efectividad de dichas medidas para hacer frente a las situaciones de impago del
tributo (Johnson et alii, p 486).
Se une a estas circunstancias, el temor de los Estados por el posible efecto adverso que
el establecimiento de dichas frmulas de cooperacin pueda desplegar sobre las relaciones comerciales y exteriores. La escasa percepcin de evasin fiscal en sede recaudatoria por parte de algunos
Estados, as como el establecimiento de mecanismos de gestin y de cobro alternativos que permitan asegurar el cobro del tributo de forma ms efectiva y sin necesidad de instaurar los complejos
mecanismos de cooperacin exigidos por las formulas de asistencia recaudatorias, han constituido
elementos que refuerzan la poca insistencia de los Estados en dicha clusula y en su inclusin o desarrollo en el seno de los Modelos de Convenio.
Esta escasa percepcin utilitarista no debe hacer olvidar que la cooperacin administrativa
en materia de recaudacin puede ser altamente til en determinadas situaciones, en especial, (a) aquellas destinadas a facilitar la recaudacin del tributo cuando el sujeto pasivo no se encuentra presente en
el Estado de la imposicin y no dispone de medios (bienes o derechos) para hacer frente a la deuda
tributaria, (b) aquellas destinadas a facilitar la recaudacin del tributo cuando el sujeto pasivo, a pesar
de mantener su presencia en el Estado de la imposicin, ha deslocalizado los bienes y derechos, o
existe riesgo de que pueda hacerlo, e incluso (c) en aquellas situaciones destinadas a facilitar la recaudacin de los tributos que sean liquidados como resultado de examinaciones simultneas.

1.2. Los trabajos del Grupo de Expertos de la ONU en materia de asistencia recaudatoria
Estas circunstancias, no anulan, sin embargo, el inters de los Estados en analizar los
mecanismos y las pautas que permitan establecer un mayor reforzamiento de la cooperacin en materia de recaudacin. Como ha reiterado la doctrina cientfica, en el proceso de internacionalizacin
econmica actual, resulta inaceptable que la comunidad internacional de Estados siga manteniendo
una posicin entroncada en el rgido planteamiento de la soberana estatal circunscrita a su mbito
territorial respectivo (Atik, p 156).
Como consecuencia de este renovado y constante inters, la cuestin ha centrado el estudio y anlisis del Grupo de Expertos de la ONU en sus reuniones segunda y cuarta, respectivamente5.
En 1983, el Grupo Ad Hoc elabor una directriz en materia de asistencia en recaudacin con
el siguiente contenido (Conclusiones de la 2. a reunin del Grupo Ad Hoc de Expertos. 1983. Ginebra):
Los pases cuyas normas constitucionales u otras normas legales no se lo impidan deben considerar la posibilidad de celebrar entre ellos acuerdos de asistencia mutua para la recaudacin de los
impuestos de cada uno de ellos. Esos acuerdos podran contener disposiciones sobre los aspectos siguientes, entre otros:
a)

Notificacin en un pas de documentos relacionados con los impuestos del otro;

b)

Medidas cautelares;

c)

Momento en que se puede iniciar en el otro pas el procedimiento necesario para reclamar
el impuesto o exigir el cumplimiento de las normas fiscales;

d)

Documentacin necesaria;

5 Vid. Amissah, A. Mutual cooperation in the enforcement of tax liabilities and the collection of taxes, including exchange of
information. Ad Hoc Group of Experts on International Cooperation in Tax Matters. 4.o Meeting. UN. Geneva. 1987.

e)

Normas concernientes al intercambio de la informacin pertinente;

f)

Prioridad, en su caso, del impuesto del otro pas;

g)

Limitaciones necesarias a la obligacin de proporcionar asistencia;

h)

Otros aspectos administrativos, etc. (Prrafo 171 del Acuerdo.)

En 1987 el Grupo Ad Hoc tuvo la ocasin de revisar esas directrices 6, y aunque no se


describa la forma para regular dichas cuestiones, s aparecan indicaciones ms completas para
regular tales cuestiones debidamente. (prr. 135-136). A su vez, se analiz la variada prctica convencional surgida en la dcada de los 80 en relacin con el seguimiento de dicha directriz, la posibilidad de determinar el tipo de acuerdo ms til sobre la base de los acuerdos ya existentes. Se
concluy, adems, que la inclusin de una clusula al respecto no era urgente ni una necesidad sentida, en la medida en que existan otras medidas que permitan asegurar el pago de impuestos por
parte de los sujetos no residentes (prr. 139). A pesar de reconocer que resultaba relevante para un
nmero muy reducido de casos o situaciones, se consideraba que era conveniente disponer de dichos instrumentos, al igual que se dispona de tratados de extradicin que se utilizaban contra un
nmero muy pequeo de delincuentes. Sin embargo, el Grupo conclua que no resultaba oportuno
formular propuestas positivas, posponiendo su debate para un posterior perodo de sesiones.

2. CIRCUNSTANCIAS QUE ACONSEJAN EL ANLISIS DE LA COOPERACIN


2. ADMINISTRATIVA EN MATERIA DE RECAUDACIN
A pesar de la falta de reconocimiento expreso en los Modelos de Convenio, existen una serie
de factores que aconsejan el replanteamiento del tema; hasta el punto de que la OCDE est elaborando
una importante tarea de estudio con vistas a la futura inclusin de una clusula de cooperacin en materia
recaudatoria en su Modelo de Convenio, y la ONU ha vuelto a analizar y debatir su inclusin en la Dcima
Reunin del Grupo Ad Hoc de Expertos sobre Cooperacin Internacional en Materia Tribut aria.
Debe prestarse especial atencin, en primer lugar, a la aceptacin y progresiva inclusin
de dicha clusula en los Convenios de doble imposicin vigentes en la actualidad. A pesar de su no
reconocimiento especfico en los Modelos de Convenio, cada vez son ms los Convenios de Doble
Imposicin que incorporan una clusula especfica, o al menos alguna mencin en sus protocolos o
en las clusulas sobre intercambio de informacin, dedicada a la asistencia inter-administrativa en
materia de recaudacin de tributos. En la actualidad, son ms de 200 los Convenios de doble imposicin en materia de impuestos sobre la renta que contienen la misma, a los que deben sumarse aquellos dedicados a la imposicin sucesoria que tambin contienen una clusula similar.
De esta forma, la efectiva plasmacin de la asistencia recaudatoria constituye un importante material, el ms importante, para el estudio y anlisis del contenido, alcance y lmites de dicha
asistencia. A partir del anlisis de la realidad jurdica convencional pueden extraerse las conclusiones
en torno a los elementos que debiera contener una clusula de asistencia en materia de recaudacin,
las necesidades sentidas por los Estados contratantes y las omisiones que se observan.
6 ONU Contribuciones a la cooperacin internacional en cuestiones de tributacin. Nueva York. 1988. ST/ESA/203,
recogiendo las conclusiones del 4 perodo de sesiones del Grupo Ad Hoc de Expertos sobre Cooperacin Internacional en
Cuestiones de Tributacin celebrado en 1987 en Ginebra.

Instituto de Estudios Fiscales


A su vez, pone de manifiesto la toma de conciencia por parte de numerosos Estados de la
conveniencia y oportunidad de reforzar su posicin en el cobro de las deudas tributarias debidas. As,
numerosos pases, tanto desarrollados como en desarrollo, parten en su poltica negociadora convencional de la necesaria y conveniente inclusin de una clusula especfica en materia de asistencia para la
recaudacin, habindose incluido en un alto porcentaje de los Convenios de doble imposicin vigentes en
los que forman parte. Entre otros merecen sealarse la red de convenios de Francia, Blgica y Estados
Unidos, los pases con un mayor nmero de clusulas sobre asistencia recaudatoria, los Estados nrdicos
(Dinamarca, Noruega, Suecia, Finlandia e Islandia) u Holanda, pero tambin los casos de la India Indonesia, Argelia o Marruecos, as como los Estados blticos (Lituania, Letonia y Estonia) o Armenia y Rumania.
Asimismo, y en segundo lugar, debe considerarse la influencia desplegada por la aparicin
de un nuevo instrumento internacional de promocin de la asistencia recaudatoria internacional, como es
Convenio multilateral del Consejo de Europa y la OCDE sobre asistencia administrativa mutua en materia
tributaria. Este Convenio multilateral, que no estaba vigente en la ltima ocasin en que el Grupo de la
ONU analiz la asistencia recaudatoria, modifica y ampla sensiblemente el acervo jurdico internacional,
por lo que es necesario considerar la influencia que dicho Convenio puede ejercer en la evolucin de la
cooperacin tributaria internacional. A este respecto, resulta sintomtico que la mayora de los Convenios
bilaterales de doble imposicin que incorporan clusulas de asistencia para la recaudacin tributaria han
sido firmados con posterioridad a la celebracin del mencionado Convenio multilateral, a pesar de que no
pueda establecerse una relacin de causa y efecto entre ambas situaciones.7
En tercer lugar, debe reiterarse la persistencia de las razones que aconsejan el reforzamiento de la cooperacin administrativa en materia de recaudacin y su incorporacin en instrumentos
jurdicos internacionales como mecanismo habilitador de la asistencia. La internacionalizacin econmica exige un adecuado planteamiento del ejercicio de las potestades aplicativas y ejecutivas por parte de
la Administracin estatal, que permita una correcta aplicacin del sistema tributario y el mantenimiento
de su coherencia, lo que comporta la necesaria persecucin del fraude fiscal y el control de las actuaciones evasivas. Aunque faltan estadsticas fiables que pongan de manifiesto el desplazamiento de los
mecanismos de elusin y evasin fiscal provocados por la planificacin fiscal ilcita hacia la elusin del
pago de deudas tributarias, y de los mecanismos de recaudacin tributaria, no cabe duda de que la
apertura de la economa hacia los mercados exteriores y la liberalizacin de pagos, aumenta los riesgos
de evasin y de impago de las deudas tributarias en un determinado pas. De esta forma, parece adecuado que los Estados dispongan de mecanismos que permitan superar las limitaciones derivadas de
su estructura territorial, persiguiendo el legtimo cobro de los tributos debidos, habilitando para ello los
mecanismos apropiados de cooperacin administrativa internacional, aunque su utilizacin se reserve
para casos singulares y especficos, a modo de mecanismo de cierre del sistema.
Ahora bien, la aceptacin y progresiva inclusin de una clusula de asistencia administrativa para la recaudacin tributaria no debe contrariar un planteamiento coherente de los intereses
en juego, lo que exige el respeto tanto de las posiciones de los Estados afectados, como de los sujetos que pueden soportar una actuacin pblica compulsiva contra su patrimonio. La ampliacin de la
cooperacin administrativa en materia de recaudacin y el reforzamiento de los mecanismos de aseguramiento del cobro del tributo debe llevar aparejada una mayor proteccin y reconocimiento a
nivel internacional de los intereses y garantas de los particulares ante dicha actuacin.
De este modo, la habilitacin para el ejercicio de la cooperacin administrativa recaudatoria
exige preservar un mnimo nivel garantista de la situacin de los particulares afectados por dicha coopera7 De los Convenios de doble imposicin analizados que contienen una clusula para la asistencia recaudatoria, ms de la
mitad 112 fueron firmados tras la aprobacin del Convenio multilateral del Consejo de Europa y la OCDE. En cambio, solo
veinte fueron firmados tras la elaboracin del Modelo de la OCDE de 1981, frente a los ms de 60 que ya incorporaban dicha
clusula con anterioridad.

cin y el reconocimiento de dicha posicin (o estatuto del particular) en normas de rango similar a aquellas
que refuerzan la autotutela y la cooperacin administrativa. La proteccin de la situacin particular en los
ordenamientos tributarios internos encuentra fundamentos diversos en funcin de los principios y valores
que informan cada ordenamiento estatal sobre el que la aplicacin de los sistemas tributarios descansa su
legitimidad. Sin embargo, la intensificacin de la cooperacin administrativa internacional en materia de
recaudacin aconseja la bsqueda de aspectos comunes o un estatuto mnimo del particular que quede
protegido frente a la utilizacin de medidas coactivas administrativas en un Estado en nombre y en inters
de la tutela del crdito tributario de otro Estado. Asimismo, aconseja su plasmacin y reconocimiento en
las normas internacionales, con el mismo rango de las normas que habilitan la asistencia recaudatoria, no
bastando para ello con aplicar subsidiariamente las garantas previstas en la normativa interna.
La proteccin de dicha posicin e intereses del particular, necesita, cuando de la actuacin
de los rganos pblicos se trata, del establecimiento de unos cauces procedimentales previos para que
sean respetados por las Administraciones tributarias actuantes. Slo mediante el establecimiento de dichos parmetros de actuacin administrativa se consigue evitar la discrecionalidad administrativa que
ponga en riesgo o llegue a anular los derechos e intereses legtimos de los particulares. El necesario
desarrollo e inclusin de clusulas con dicha finalidad en los Convenios de doble imposicin puede aconsejar el replanteamiento, an de forma limitada, del tradicional principio de autonoma procedimental de
forma que, an sin abandonarlo, se produzcan ciertos acercamientos de postura. As, la inclusin de la
clusula de asistencia con las citadas garantas exige el reconocimiento e inclusin de determinados trmites procedimentales que favorezcan la asistencia, o la inclusin de clusulas que, a modo de normas de
conflicto, determinen el Estado donde deben ejercitarse, ventilarse, desarrollarse y resolverse determinados derechos de los particulares, as como previsin de los efectos de las actuaciones administrativas de
un Estado en las situaciones jurdicas y desarrollo del propio procedimiento en el otro Estado.
En definitiva, la asuncin de la cooperacin administrativa en materia de recaudacin de
tributos exige plasmar con claridad en la clusula del Convenio los tributos cuya recaudacin se ve
afectada por la cooperacin, los sujetos contra los que pueden dirigirse las actuaciones, el momento a
partir del cual puede instarse el procedimiento, y cmo debe desarrollarse el procedimiento de asistencia recaudatoria, sealando los derechos de los particulares que deben quedar salvaguardados
(Johnson et alii, p 482). No basta, por tanto, con establecer una mera habilitacin a la realizacin de
actuaciones de asistencia recaudatoria, pues ello redunda en perjuicio tanto de la seguridad jurdica,
de las garantas de los ciudadanos como de la propia efectividad de la clusula.
Como las diferencias materiales y procedimentales existentes entre las diferentes normativas estatales, as como sus continuos cambios, pueden impedir la formulacin de una clusula-tipo
nica y vlida para todas las situaciones, en el presente anlisis se intentan describir las pautas seguidas por los Convenios en vigor actualmente, formulando y comentando los criterios y circunstancias que
deben tener en cuenta los Estados en el momento de incluir dicha clusula en sus Convenios.

3. LA ASISTENCIA EN MATERIA DE RECAUDACIN FRENTE AL INTERCAMBIO


3. DE INFORMACIN: ASPECTOS COMUNES Y SINGULARIDADES
3.1. Aspectos comunes
La colaboracin administrativa internacional en materia tributaria requiere de una habilitacin normativa expresa que otorgue a la Administracin tributaria correspondiente los instrumentos
10

Instituto de Estudios Fiscales


necesarios que permitan obtener la asistencia de otro Estado y al otro Estado la base jurdica que
sustente su deber de responder a la solicitud de colaboracin. Tanto el intercambio de informacin
como la asistencia para la recaudacin los Estados encuentran lmites a su actuacin derivados de
mbito limitado de eficacia territorial de sus facultades y potestades. Por lo que se refiere a la peticin, el Estado solicitante encuentra su lmite en la imposibilidad de actuar y desplegar los mecanismos de control comprobadores y recaudadores fuera del mbito territorial en el que puede actuar
dichas facultades y potestades. Del mismo modo, la atencin de la solicitud por parte del Estado requerido necesita de dicha habilitacin normativa contenida en un Convenio internacional para superar
las exigencias de su legislacin interna: en el intercambio de informacin, para superar los lmites
impuestos por el secreto tributario; en la asistencia para la recaudacin para habilitar el ejercicio de
las funciones y potestades pblicas en atencin al inters del Estado requirente en la satisfaccin de
sus deudas tributarias.
La habilitacin para proporcionar informacin al Estado requirente puede desplegar,
adems, una funcin complementaria a la de la asistencia a la recaudacin. La solicitud de asistencia
en la recaudacin puede comportar o exigir la previa realizacin de funciones inquisitivas (o de obtencin de informacin) por parte del Estado requerido para poder realizar las actuaciones compulsivas
contra el patrimonio del deudor para satisfacer la deuda tributaria. Esta situacin se encuentra prevista incluso cuando la clusula sobre intercambio de informacin se limita a garantizar la aplicacin
del propio Convenio minor clause, puesto que la misma habilita a solicitar informacin para poder
otorgar efectividad a la asistencia en materia de recaudacin, (en la medida en que supone obtencin
para la aplicacin de las disposiciones de la Convencin, e incluso, en particular, para prevenir el
fraude o la evasin de esos impuestos).

3.2. Singularidades y situacin actual de la cooperacin recaudatoria


Sin embargo, deben deslindarse los campos de actuacin de uno y otro tipo de asistencia
mutua, en la medida en que presentan importantes diferencias, al ofrecer la asistencia en materia de
recaudacin ciertas peculiaridades y singularidades frente a otro tipo de asistencia. La asistencia para el
intercambio de informacin est dirigida, en la generalidad de los casos y cuando no se acta de forma
complementaria a la asistencia recaudatoria, a facilitar y asegurar la correcta aplicacin de la norma
tributaria por parte del Estado/Administracin a la que le corresponde su control. En cambio, en la asistencia en materia de recaudacin se persigue asegurar la correcta ejecucin de la norma tributaria, tal
como ha sido aplicada por las autoridades de un Estado contratante Estado solicitante, mediante la
utilizacin de las medidas ejecutivas aplicables y disponibles en el otro Estado Estado requerido. En
consecuencia, persigue la utilizacin y ejercicio de las facultades derivadas del principio de autotutela a
la satisfaccin del crdito tributario del otro Estado, o como mnimo, la asistencia mediante la actuacin
de procedimientos administrativos especiales (prrafo 1 de los Comentarios al artculo 6.1 del Modelo
de la OCDE de 1981).
En definitiva, la cooperacin en materia de recaudacin determina mecanismos de colaboracin ex post posteriores a la determinacin de la deuda/liquidacin (en los supuestos generales), mientras que el intercambio de informacin precisa de la asistencia ex ante para verificar la
correcta determinacin del importe de la deuda tributaria. La diferente fase procedimental en la que se
incardinan ambos tipos de colaboracin, y la diferente naturaleza de la colaboracin solicitada, determinan la imposibilidad de instrumentar determinadas modalidades de colaboracin que se admiten
para el intercambio de informacin. En concreto, no pueden arbitrarse mecanismos de colaboracin
espontneos para facilitar la recaudacin tributaria, puesto que esta colaboracin en todo momento
presume la previa determinacin de la deuda tributaria que debe ser ejecutada, y una solicitud expresa de asistencia que permita identificar la deuda que debe ser ejecutada y los destinatarios de las
11

medidas, a efectos de salvaguardar los posibles derechos de los particulares ante las actuaciones
compulsivas actuadas en ejercicio de dicha asistencia. En este sentido, no basta con alegar una genrica alusin al fraude fiscal y a la necesidad de su control para poder desplegar las facultades de
compulsin previstas en la propia normativa del Estado requerido.
Asistencia administrativa vs. Asistencia judicial
El desarrollo de la cooperacin en materia de recaudacin depende del proceso o mecanismo que haya dado lugar al reconocimiento de la deuda en el Estado solicitante, la fuente normativa
en la que se contenga dicho reconocimiento, as como los mecanismos de ejecucin de la deuda
tributaria previstos en el Estado destinatario de la solicitud Estado requerido. La pluralidad de medios que permiten reconocer la existencia de la deuda tributaria determina y condiciona el mecanismo
que debe resultar aplicable para proceder a su ejecucin.
En lneas generales, la ejecucin de las deudas tributarias, as como la prestacin de
la cooperacin internacional, puede realizarse mediante medidas y rganos judiciales o mediante
rganos y medidas de naturaleza administrativa. Con carcter general, cuando el reconocimiento
de la deuda tributaria se contiene en un acto de naturaleza judicial (sentencia, auto), la cooperacin
puede encauzarse a travs de los diferentes instrumentos de cooperacin judicial; en cambio,
cuando el reconocimiento se contiene en un acto administrativo, la cooperacin prevista es de carcter inter-administrativo (Johnson et alii, p 485), si bien ambas afirmaciones deben ser objeto de
importantes matizaciones.
As, por lo que se refiere a la asistencia y la cooperacin judicial, esta no slo puede venir exigida por el instrumento que exige la ejecucin de la deuda, sino tambin por la normativa del
Estado de recepcin de la solicitud, al aplicarse dicho procedimiento para la ejecucin de sus propias
deudas tributarias. La asistencia judicial interestatal en materia tributaria se encuentra sin embargo
poco desarrollada, y nicamente puede alegarse en supuestos muy concretos y especficos, como
consecuencia de la influencia que todava ejerce la consideracin soberanista en la ejecucin de estas deudas de naturaleza pblica ms all de las fronteras territoriales del Estado que ha configurado
dicha obligacin. Puede, asimismo, acudirse a la regla de la cortesa internacional para facilitar la
ejecucin extraterritorial del crdito tributario (Grau Ruiz, Johnson et alii).
Esta concepcin se constata al comprobar que las deudas y crditos tributarios quedan
normalmente excluidas de los Convenios e instrumentos normativos que regulan la cooperacin internacional relativa al reconocimiento y ejecucin de sentencias. As ocurra en el Convenio de Bruselas
de 27 de septiembre de 1968, relativo a la competencia judicial, el reconocimiento y la ejecucin de
resoluciones judiciales en materia civil y mercantil. La misma solucin adopta el Reglamento CE nmero 44/2001 del Consejo Europeo, de 22 de diciembre de 2000, relativo a la competencia judicial, el
reconocimiento y la ejecucin de resoluciones en materia civil y mercantil, excluyendo de su mbito
de aplicacin la materia fiscal, la aduanera y la administrativa (art. 1.1).
Sin embargo, debe hacerse constar que se observan intentos de avanzar en dicha cooperacin judicial, en la medida en que ofrece respeto por las garantas de los ciudadanos frente al
ejercicio de las potestades y facultades compulsivas y ejecutivas (Johnson et alii). En primer lugar,
porque en determinadas situaciones, los instrumentos de cooperacin judicial internacional incluyen la
ejecucin de las deudas tributarias inherentes. Esto ocurre en relacin con las deudas reconocidas
por los Tribunales que determinan la comisin de un delito fiscal. Estos delitos, originalmente excluidos del mbito de aplicacin del Convenio Europeo sobre asistencia mutua en materia penal, de 20
de abril de 1959, fueron posteriormente incluidos en el mismo, a consecuencia de la modificacin
12

Instituto de Estudios Fiscales


experimentada por el Protocolo de 17 de marzo de 1978, al aceptar la asistencia para la aplicacin de
los delitos por vulneracin de la materia fiscal (art. 2.1).
En segundo lugar, en los pases anglosajones de sistema comn se aprecia una evolucin desde las originales posiciones sustentadas en aplicacin de la regla Mansfield, por otras que
facilitan en determinados supuestos la prestacin de asistencia judicial interestatal (Baker, Akin,
Johnson et alii, Qureshi).
Finalmente, la actuacin de los rganos judiciales en la prestacin de asistencia recaudatoria no queda vetada por los Convenios especficos de cooperacin administrativa, sino que incluso est especficamente prevista y contienen habilitaciones expresas para su actuacin en el
desarrollo del procedimiento cooperativo (vid. los Convenios entre Dinamarca y Alemania, o entre
Austria y Estados Unidos).
Los instrumentos reguladores de la cooperacin administrativa: alcance bilateral o multilateral
En defecto de cobertura judicial, la cooperacin administrativa internacional aparece como el mecanismo idneo para tutelar el cobro de los crditos tributarios superando las limitaciones
derivadas de la configuracin territorial de la soberana. La superacin de las limitaciones territoriales
se realiza mediante la concesin de una habilitacin para solicitar la asistencia de otro Estado y de
una obligacin internacional para atender los requerimientos de los otros Estados contratantes.
La cooperacin administrativa internacional en materia de recaudacin implica fundamentalmente el despliegue de los mecanismos previstos por el ordenamiento interno de un Estado de carcter ejecutivo, dirigidos al cobro de las deudas tributarias, pero para asegurar las deudas tributarias de
otro Estado. En consecuencia, la actuacin de dichas potestades, facultades y mecanismos no encuentra su apoyo y cobertura en el reconocimiento de la autotutela administrativa de los propios tributos. Por
el contrario, la actuacin de estas potestades, facultades y mecanismos para la atencin de una deuda
tributaria de otro Estado encuentra su fundamento en el cumplimiento de las obligaciones asumidas a
travs de un convenio internacional y en las exigencias derivadas del principio de reciprocidad.
Por tanto, el Convenio internacional se erige en fuente o instrumento que cataliza la habilitacin necesaria para poder utilizar los mecanismos ejecutivos previstos en la normativa interna
para la defensa de las propias deudas tributarias en atencin y defensa de las deudas de otro Estado.
Este diferente fundamento, y la utilizacin de las medidas ejecutivas con una finalidad especfica y
diferente explica el diferente alcance, as como la exclusin de determinadas prerrogativas y privilegios para atender la satisfaccin de las deudas tributarias de otros Estados.
Debe tenerse en cuenta, a este respecto, que las facultades, prerrogativas y potestades
de las que dispone cada Administracin tributaria (reconocidas por cada ordenamiento interno) no son
en absoluto homogneas e incluso estn sujetas a su concrecin por los respectivos legisladores
nacionales; a modo de ejemplo, pueden mencionarse el principio de legalidad de los actos administrativos declarativos y ejecutivos dictados en aplicacin de las normas tributarias, el principio de autotutela administrativa, la preferencia de crditos, derechos de prelacin y concursales, las garantas
personales y reales ex lege...
La cooperacin administrativa para la recaudacin tributaria se ha instrumentado a nivel
internacional a travs de la firma de Convenios internacionales de estructura diferente, permitiendo la
cooperacin a nivel multilateral, o bien mediante la firma de Convenios de carcter bilateral. Los Estados que deseen reforzar la cooperacin recaudatoria deben determinar, pues, cul de estos enfoques respalda mejor sus intereses y respeta su estructura interna de aplicacin del sistema tributario.
13

Mecanismos de cooperacin multilateral


Las propuestas de carcter multilateral se han desarrollado en diversos foros internacionales, normalmente en el seno de organizaciones internacionales de carcter regional y agrupando a
pases de un nivel econmico, social y de desarrollo equiparable.
Por su proyeccin y apertura a un mayor nmero de Estados debe mencionarse, en primer
lugar, el Convenio sobre Asistencia Mutua en Materia Tributaria del Consejo de Europa y la OCDE,
firmado el 25 de enero de 1988 8. El Convenio consta de 32 artculos y abarca tanto la cooperacin administrativa sobre intercambio de informacin, incluyendo frmulas desarrolladas de cooperacin como
el desarrollo de inspecciones simultneas, como en materia de asistencia en la recaudacin de tributos,
incluyendo tanto el desarrollo de medidas de ejecucin del cobro en otro Estado, la notificacin de los
actos tributarios de otro Estado o la adopcin de medidas provisionales o cautelares.
La Unin Europea tambin ha destacado en el establecimiento de mecanismos de cooperacin y asistencia en materia recaudatoria entre los rganos comunitarios y los rganos administrativos de los Estados miembros. Desde la aprobacin de la Directiva 76/308/CEE de 15 de marzo de
1976, referente a la asistencia mutua en materia de cobro de los crditos tributarios, a consecuencia
de sus diferentes reformas abarca la asistencia para el cobro de los crditos resultantes de operaciones que formen parte del sistema de financiacin del Fondo Europeo de Orientacin y Garanta Agrcola, as como de las exacciones reguladoras agrcolas, los derechos de aduana y los impuestos
indirectos. La aprobacin de dicha Directiva ha dado paso al desarrollo de normativa especfica que
establece mecanismos de asistencia recaudatoria en los Estados miembros, as como una importante
prctica administrativa, jurisprudencial y doctrinal (Grau Ruiz, Falcn y Tella). No obstante, debe
destacarse que en la actualidad esta Directiva no resulta de aplicacin para la cooperacin en materia
de recaudacin de impuestos directos sobre la renta y sobre el patrimonio, a pesar de la existencia de
una Propuesta de Directiva en tal sentido 9, por lo que debe acudirse a otros mecanismos alternativos
de colaboracin.
Mayor tradicin, alcance y experiencia multilateral ha alcanzado la propuesta de cooperacin administrativa realizada en el seno del Convenio Nrdico sobre Asistencia Mutua en mat eria tributaria firmado inicialmente en noviembre de 1972 y objeto de posteriores modificaciones y
actualizaciones de 7 de noviembre de 1989, 19 de junio de 1991 y 4 de diciembre de 1997, aunque
su experiencia se remonta a la dcada de los 40, con el establecimiento de mecanismos para facilitar la recaudacin de tributos de aquellos sujetos pasivos que abandonaban un pas para ubicarse
en el otro (Amissah). Al amparo de otros organismos regionales internacionales se han firmado
Convenios internacionales de carcter multilateral que amparan la cooperacin administrativa en la
recaudacin de tributos. As, la Convencin General de cooperacin fiscal entre los Estados miembros de la Organizacin Comn Africana, Malgache y Mauritana de 29 de enero de 1971, o la Convencin inter-territorial para la eliminacin de la doble imposicin en el Africa Ecuatorial francesa de
15 de octubre de 1957.
La firma de convenios multilaterales para reforzar la cooperacin administrativa en materia de recaudacin de tributos exige, por la adecuacin a las circunstancias generales previstas en el
8 European Treaty Series, num. 127. A finales de marzo del ao 2001, la Convencin ha sido firmada por nueve pases, y
ratificada por 8, entrando en vigor el 1 de abril de 1995 en Dinamarca, Finlandia, Noruega, Suecia y Estados Unidos, el 1 de
noviembre de 1996 en Islandia, el 1 de febrero de 1997 en Holanda y el 1 de octubre de 1997 en Polonia. Se encuentra
pendiente de ratificacin en Blgica.
9 Propuesta de Directiva de modificacin de la Directiva 76/308/CEE presentada por la Comisin el 26 de junio de 1998,
(98/C269/06) COM(1998)364 final, por la que se amplia el mbito de aplicacin de la Directiva, extendindola al cobro de los
crditos relativos a determinados impuestos sobre la renta y el capital.

14

Instituto de Estudios Fiscales


Convenio, un nivel similar de desarrollo administrativo as como la adaptacin de las estructuras administrativas, as como un similar nivel de cooperacin, lo que desaconseja este mecanismo de cooperacin para aquellos pases que cuentan con escasa experiencia en materia tributaria internacional.
Asimismo, exige el reconocimiento de un estatuto similar de garantas a favor del particular, as como
una aproximacin y reconocimiento de los procedimientos ejecutivos aplicados en los otros Estados.
Por el contrario, los Convenios internacionales de base bilateral permiten adaptarse a las exigencias y
peculiaridades de cada ordenamiento tributario nacional, as como establecer de forma ms precisa
las garantas y prerrogativas que quieran salvaguardarse por los Estados contratantes, por lo que
resulta la frmula ms conveniente para reforzar la cooperacin administrativa y la garanta de cobro
de los tributos afectados. Aunque existen Modelos de Convenio especficos de carcter bilateral, los
Convenios de doble imposicin han demostrado ser el instrumento idneo para el reconocimiento de
dicha asistencia, mediante la incorporacin de una clusula especfica en materia de asistencia a la
recaudacin que suele acompaar o seguir a la clusula dedicada al intercambio de informacin.
Modalidades de colaboracin inter-administrativa en materia de recaudacin tributaria
La cooperacin recaudatoria admite y puede perseguir, atendiendo a los Convenios actualmente en vigor, una multiplicidad de fines. Aunque la finalidad ltima y primordial de la asistencia
recaudatoria persigue la satisfaccin efectiva del crdito tributario, la asistencia administrativa puede
perseguir, asimismo, fines de carcter complementario, tendentes, en ltima instancia a la consecucin
del fin recaudatorio. La adopcin de cada una de las diversas modalidades de asistencia recaudatoria
depende, en ltima instancia, de la fase del procedimiento de ejecucin en el que se encuentre la deuda
tributaria en el Estado solicitante, y de la finalidad para la que se solicita la colaboracin. Las diferencias
existentes entre las diferentes modalidades de colaboracin no son en absoluto irrelevantes, pues de
ellas depende la diferente salvaguarda de los intereses de los particulares en juego, as como las especialidades procedimentales que deben acompaar a cada modalidad de colaboracin.
Con carcter general, pueden establecerse varios tipos o modalidades de colaboracin
interadministrativa en materia de recaudacin.
a) Medidas de notificacin. Son medidas dirigidas a facilitar el cumplimiento voluntario
de las obligaciones tributarias del sujeto pasivo en el Estado solicitante o el normal desarrollo del
procedimiento de liquidacin y recaudacin en dicho Estado. Se incluiran, en este supuesto, todas
las clusulas dirigidas a facilitar la notificacin de los actos administrativos del Estado solicitante en el
Estado requerido (mediante la utilizacin de su estructura administrativa). La cooperacin en este
campo es todava escasa. Debe tenerse en cuenta que la cooperacin en el cobro de tributos por
parte de las autoridades de otro Estado suele y debe ser sustituida por otros mecanismos alternativos que faciliten el cumplimiento voluntario de las obligaciones tributarias, como el establecimiento de
obligaciones a cargo de sujetos alternativos o el establecimiento de garantas adicionales para el
aseguramiento del pago. La colaboracin en el cobro voluntario exigira un alto nivel de cooperacin
entre las autoridades administrativas de los diferentes Estados, as como el establecimiento de un
sistema de compensacin de pagos y cobros tributarios entre las Administraciones tributarias involucradas. Adems, la intensificacin de dicha colaboracin puede resultar innecesaria a la luz de los
nuevos mecanismos de comunicacin y de pago por va telemtica, por lo que la actuacin de las
autoridades administrativas de otros Estados que est provista de carcter inquisitivo o conminativo
puede resultar innecesaria. Debe tenerse en cuenta que slo una mnima parte de los Convenios
consultados contemplan la posibilidad de colaborar en la notificacin de actos tributarios (Convenio
entre Rusia y Blgica, entre Dinamarca y Turqua o entre Dinamarca y Alemania).
b) Medidas cautelares o provisionales. Son medidas destinadas a asegurar el cobro de
la deuda tributaria mediante la traba o la indisposicin de determinados bienes o derechos en otros
15

Estados con la finalidad de asegurar el cobro efectivo del crdito tributario en otro Estado o bien para
evitar la deslocalizacin de bienes y derechos que impida su satisfaccin efectiva. Son medidas de
carcter provisional y fungible, que implican acciones coercitivas por parte del Estado requerido, que
pueden solicitarse y aplicarse aun cuando no haya finalizado el procedimiento ejecutivo de recaudacin en el Estado solicitante. Por ello, presentan la ventaja de no tener que esperar al agotamiento de
los procedimientos de recaudacin en el Estado solicitante. No requieren de la observancia de nimo
defraudador en el sujeto, por lo que no tienen naturaleza anti-evasora. Sin embargo, su naturaleza
provisional y de garanta exige un mayor respeto de los derechos de los particulares afectados.
c) Medidas de ejecucin de la deuda tributaria. Constituyen la actuacin propia o autntica de la prestacin de la asistencia administrativa en materia de recaudacin tributaria, y consisten
en la adopcin de las medidas previstas en la legislacin del Estado requerido destinadas a hacer
efectiva la satisfaccin del crdito tributario. Implican, normalmente, la aplicacin de instrumentos
coercitivos para satisfacer el inters del otro Estado Estado solicitante en cobrar sus deudas tributarias previamente liquidadas. La adopcin de dichas medidas presupone, en la generalidad de los
casos, el previo agotamiento de los mecanismos internos dirigidos al cobro de la deuda, por lo que se
convierte en un mecanismo de ltima instancia (last resort mechanism). Comportan la aplicacin de
medidas ejecutivas administrativas, y no meramente de polica, mediante la utilizacin de las facultades de compulsin contra el patrimonio de los particulares en virtud de la pretensin de otro Estado
asumida en virtud del principio de reciprocidad que se infiere de la firma de un Convenio internacional.
En consecuencia, la utilizacin de estos mecanismos ejecutivos que configuran a la Administracin
requerida como potentior persona en defensa del inters del otro Estado, exigen descubrir las especficas garantas y derechos de los particulares que deben reconocerse frente a la actuacin de dicha
cooperacin y cmo deben protegerse los mismos, as como el Estado al que corresponde la salvaguarda de dichos derechos. Suponen, en ltima instancia, una garanta adicional para el aseguramiento del cobro del crdito tributario, aunque su eficacia ltima depende de la configuracin de dicha
existencia y de la interpretacin de las condiciones impuestas que realicen los Estados contratantes.
Tipologa de las clusulas de asistencia en materia de recaudacin tributaria
Antes de proceder al anlisis del contenido de las diferentes clusulas de asistencia recaudatoria contenidas en los Convenios en vigor y en los Modelos de Convenio, es preciso realizar
algunos comentarios en torno a la estructura de las mismas. La ausencia de una clusula-tipo contenida en los Modelos de Convenio facilita la dispersin de contenidos, aadindose, de este modo,
una nueva causa a las ya analizadas y que redundan en la ausencia de un contenido homogneo o
similar de las mismas.
Sin embargo resulta posible establecer una clasificacin de las clusulas existentes analizadas, atendiendo a la extensin y contenido de la misma. Con base en este criterio, las clusulas
sobre asistencia en materia de recaudacin pueden ser reducidas, bsicas o completas.
En aquellos Convenios que optan por una clusula reducida, los Estados manifiestan su
voluntad de profundizar la cooperacin administrativa en materia de recaudacin tributaria, aunque
dejan la concrecin del mecanismo a un acuerdo posterior. 10 En otras ocasiones, la clusula se limita
a establecer los mecanismos de vigilancia para garantizar la correcta aplicacin del Convenio 11. Como
puede colegirse fcilmente, este tipo de clusulas no fija los mecanismos necesarios que permitan la
aplicacin de la habilitacin contenida, necesitando de un acuerdo ulterior de las autoridades competentes para posibilitar su efectividad.
10 Convenios Austria-Luxemburgo, de 1962, Azerbayan-Kazajstan de 1996, o Islandia-Noruega.
11 Convenios Blgica-Chipre, Chipre-Estados Unidos, Blgica-Checoslovaquia o Blgica-Indonesia.

16

Instituto de Estudios Fiscales


Los Convenios que recogen una clusula bsica establecen los presupuestos bs icos que facultan a la realizacin de la cooperacin en materia de recaudacin, si bien dejan por
regular aspectos que, siendo secundarios resultan asimismo relevantes en el normal desarrollo y
aplicacin de la clusula. Estos Convenios se caracterizan por contener la habilitacin para realizar las actividades de asistencia y los requisitos para solicitar la misma. Asimismo contienen la
clusula de reenvo que determina el rgimen jurdico aplicable a las actuaciones de recaudacin-asistencia que debe desarrollar el Estado requerido, uniendo a estos aspectos bsicos otros
elementos puntuales que se recogen de forma incompleta. As, se incluyen remisiones procedimentales para la fijacin de los presupuestos de aplicacin de la clusula, los documentos que
deben acompaar a la solicitud, o las condiciones para solicitar y adoptar medidas cautelares
provisionales. Estas clusulas plantean problemas en cuanto a la integracin de aquellos aspectos que no quedan especficamente regulados en el Convenio, debiendo acudirse a la normativa
interna de los Estados miembros 12.
Finalmente, las clusulas completas suponen la regulacin ms acabada de las condiciones,
contenido y alcance de la asistencia en la recaudacin de los tributos. De esta forma, estos Convenios
recogen la habilitacin para la solicitud/prestacin de asistencia, la delimitacin de las deudas tributarias a
las que se refiere la asistencia, los documentos que deben acompaarse a la solicitud, los requisitos que
deben concurrir para prestar la asistencia, los mecanismos de convalidacin del ttulo ejecutivo del Estado
solicitante en el Estado requerido, la clusula de reenvo para el establecimiento del rgimen jurdico aplicable a la ejecucin de la deuda tributaria, las excepciones a la obligacin de prestar asistencia, las condiciones para adoptar medidas cautelares y provisionales, y otras cuestiones procedimentales como la
incidencia temporal de las actuaciones realizadas por el Estado requerido, los mecanismos de transferencia de las cantidades recaudadas, o la distribucin de los costes del procedimiento. Debe sealarse, no
obstante, que no todos los Convenios contienen todos los aspectos aqu sealados, sino nicamente la
mayora de ellos.

4. ANLISIS DE LAS CLUSULAS EXISTENTES EN MATERIA DE ASISTENCIA


4. PARA LA RECAUDACIN

Del anlisis de los Convenios de doble imposicin en vigor que incluyen una clusula especfica para la prestacin de asistencia mutua en materia de recaudacin tributaria se infieren una
serie de consideraciones generales.
En primer lugar, ya se ha puesto de manifiesto la ausencia de una regla o modelo uniforme de clusula al que se ajustan las disposiciones. La ausencia de un texto base en los Modelos
de Convenio al uso, facilita esta diversidad de redacciones, contenidos, alcances y efectos de las
diferentes clusulas, as como la ausencia de un orden predeterminado en la enumeracin de los
requisitos, disposiciones, mbitos de aplicacin, alcance de la asistencia a prestar, garantas de los
ciudadanos, aspectos procedimentales necesarios, o distribucin de los costes derivados de la asistencia. No obstante, a efectos sistemticos y expositivos, desglosaremos de forma estructurada los
diferentes aspectos que han sido objeto de tratamiento en las clusulas.
12 Ejemplos de este tipo de clusulas pueden encontrarse en los siguientes Convenios. Armenia-rusia, Austria-Estados
Unidos, Blgica-Dinamarca, Blgica-Finlandia, Blgica-Rusia, Dinamarca-Luxemburgo, Francia-Alemania, India-Jordania.

17

4.1. mbito objetivo de aplicacin de la clusula


Tributos comprendidos por la clusula de asistencia mutua
La mayora de los Convenios de doble imposicin que incorporan la posibilidad de prestar asistencia en materia de recaudacin, refieren dicha colaboracin a los impuestos que constituyen
el objeto del Convenio, esto es, a los impuestos sobre la renta y sobre el patrimonio.
Sin embargo, no existe ningn obstculo legal que impida la extensin de dicha cooperacin a otros tributos a los que no se refiere el Convenio de doble imposicin (vid., por ejemplo, el
Convenio entre Armenia y Bulgaria de 1995, entre Armenia y Grecia de 1999, entre Estados Unidos y
Canad de 1995). De hecho, los Convenios especficos dictados para facilitar la asistencia administrativa y el intercambio de informacin, suelen cubrir la asistencia en recaudacin de diferentes impuestos (Convenio para el intercambio de informacin de 1990 entre Estados Unidos y Per), tanto
directos como indirectos, y de diferentes niveles de gobierno. Del mismo modo, el Modelo de Convenio sobre asistencia en materia de recaudacin de la OCDE de 1981 (en adelante MCOCDE 1981) no
especifica los impuestos afectados por la asistencia, con la finalidad de que pueda afectar a cualquier
tipo de tributos (Comentario al artculo 2, prrafo 1). El Convenio del Consejo de Europa de 1988 se
refiere, asimismo, a los tributos directos e indirectos, incluyendo adems las contribuciones a la Seguridad Social (art. 2).
Es ms, parece existir una tendencia internacional consistente en deslindar el mbito
objetivo de aplicacin de los convenios de doble imposicin del mbito de aplicacin de los mecanismos de cooperacin administrativa (intercambio de informacin, asistencia en materia de recaudacin). En este sentido, debe mencionarse los intentos realizados en el seno de la OCDE y de la ONU
por extender el mbito de aplicacin de las clusulas sobre intercambio de informacin, abarcando a
todas las figuras del sistema tributario de los Estados contratantes, y no nicamente a aqullas cubiertas por el Convenio de doble imposicin. Se pone de manifiesto con ello que la asistencia mutua
administrativa no se encuentra condicionada por el mbito de aplicacin del resto de clusulas del
Convenio, y que, adems, resulta conveniente reforzar y ampliar su mbito de aplicacin para permitir
un mejor control de las situaciones evasivas o elusivas del pago de tributos. Sin embargo, esta tendencia todava encuentra limitaciones importantes en relacin con la asistencia para la recaudacin;
baste citar, en este sentido, el hecho de que en el mbito de la Unin Europea todava no se ha aprobado la Propuesta de Directiva que generaliza dicha asistencia recaudatoria, amplindola al mbito
de la imposicin directa.
En este punto, debe traerse a colacin que algunos de los Convenios de doble imposicin en materia de imposicin sucesoria y sobre las herencias tambin incorporan la asistencia recaudatoria en relacin con las deudas de dicho impuesto, en especial aquellos firmados por Francia
en esta materia.
Alcance de la asistencia que puede prestarse
Con independencia de los impuestos cubiertos por la asistencia, algunos Convenios establecen una limitacin ulterior, tendente a condicionar el alcance de la asistencia a prestar.
As ocurre en aquellos Convenios en los que la asistencia se limita a garantizar la correcta aplicacin de las clusulas anti-abuso previstas en el Convenio. Esta delimitacin es importante
porque, en primer lugar, no habilita a prestar asistencia para el cobro de cualquier deuda tributaria
derivada de la liquidacin de los impuestos a los que afecta el Convenio, sino nicamente a prestar
18

Instituto de Estudios Fiscales


asistencia recaudatoria al objeto de restablecer la correcta asignacin de competencias tributarias
prevista en el Convenio, evitando un uso abusivo o incorrecto del mismo (minor clause). As ocurre
cuando, por ejemplo una empresa (sociedad A) de un tercer Estado C, establece una sociedad interpuesta (sociedad B) en un Estado B para recibir pagos en concepto de canon procedentes del Estado
A, a efectos de reducir el impuesto satisfecho en la fuente Estado A. Descubierto que la sociedad B
se benefici de una reduccin de la retencin en el Estado de la fuente Estado A, el Estado A puede solicitar al Estado B que proceda contra la sociedad B a la recaudacin del impuesto que dej de
ingresar en su momento por los pagos recibidos del Estado A, tras verificar una incorrecta aplicacin
de la clusula del beneficiario efectivo13 En segundo lugar, porque con dicha restriccin, el fundamento de la prestacin de asistencia se modifica, destinndose no al establecimiento genrico de una
obligacin de cooperacin administrativa, sino al establecimiento de un mecanismo adicional que
permita restaurar la posicin tributaria de los contribuyentes derivada de la correcta aplicacin de los
trminos del Convenio. Se trata, por tanto, de una clusula anti-abuso de carcter procedimental.
Esta restriccin es seguida por varios Convenios, fundamentalmente los firmados por
Estados Unidos, que incorporan esta clusula incluso en su propio Modelo de Convenio de 1996,
pero tambin por otros Convenios que incorporan distintos mecanismos antiabuso, como el Convenio
entre Blgica e Indonesia de 1997, el Convenio entre Indonesia y Egipto de 1998, el Convenio entre
Austria y Canad, tal como ha sido redactado por el Protocolo de 1999, u otros que no incorporan
tales mecanismos, como el Convenio entre Blgica y Checoslovaquia de 1976. La aplicacin de esta
clusula de mbito restringido (minor clause) puede ser conflictiva, en especial cuando se deriven
interpretaciones divergentes del texto del Convenio en ambos Estados contratantes.
El resto de Convenios permiten la asistencia para la recaudacin de las deudas tribut arias referidas a los impuestos objeto del Convenio en las que concurran las condiciones de la deuda
que se refieren en los apartados posteriores.
Componentes de la deuda tributaria
En las legislaciones nacionales, no slo el concepto de tributo se define o engloba prestaciones coactivas diversas, sino que incluso la composicin del importe de la deuda tributaria vara
en funcin de las circunstancias y presupuestos conformadores previstos en cada legislacin nacional. Al ser sta una materia de regulacin interna, resulta difcil establecer criterios generales y plasmarlos en un Convenio Modelo. No obstante, tanto el Modelo de la OCDE de 1981, como el Convenio
del Consejo de Europa formulan una definicin genrica de deuda tributaria a efectos de la aplicacin
de la asistencia para la recaudacin que no queda restringida a la exaccin del tributo propiamente
dicho, sino que se extiende a otros conceptos de naturaleza distinta (Comentarios MCOCDE, art. 3
prrafo 2), si bien su contenido no coincide enteramente.
El Modelo de la OCDE de 1981 considera como deuda tributaria aquella formada por
el tributo, as como los intereses relativos al mismo u otros costes generados por la recaudacin,
que resulten debidos y todava no pagados (artculo 3.b)). El Convenio del Consejo de Europa, en
cambio, aade a aquellos conceptos las sumas exigidas por sanciones o multas tributarias relacionadas con la deuda tributaria' (artculo 3.1.c)). En atencin a dicha disparidad sobre el contenido
de la deuda tributaria, los Convenios ofrecen soluciones diferentes, oscilando entre la total ausencia de concrecin de la deuda tributaria fundamentalmente aquellos Convenios con una clusula
reducida, y la mencin expresa de los componentes de la deuda a los que se extiende la prestacin de asistencia.
13 En relacin con otras clusulas anti-abuso del Convenio, las clusulas menores en materia de cooperacin recaudatoria,
pueden generar dificultades de aplicacin, por su indefinicin o inconcrecin (Johnson et alii, p 476 y ss).

19

Ausencia de delimitacin. En ausencia de mayor especificacin, y no apareciendo sta


definida en el Convenio, la concrecin de la deuda tributaria sobre la que versa la asistencia debe
realizarse por parte de la normativa de los Estados contratantes y, en particular, del Estado solicitante, que determinar cul es su composicin conforme a su propia legislacin tributaria. De este
modo, cualquier componente incorporado al ttulo ejecutivo y que se considere como deuda tribut aria conforme a la legislacin interna del Estado solicitante debera ser objeto de atencin por parte
del Estado requerido.
No puede inferirse limitacin alguna a esta extensin y a la consiguiente capacidad de
calificacin de la deuda como tributaria que corresponde al Estado solicitante del hecho de que la
colaboracin exige la recaudacin de las deudas tributarias del otro Estado como si fueran sus propias deudas tributarias. Dicha comparacin se establece a los efectos de extender la asistencia administrativa, pero no al objeto de comparar, establecer la similitud de las deudas, sus componentes o su
naturaleza, y mucho menos para determinar las deudas tributarias por comparacin e integracin de
los requisitos de ambos ordenamientos. En otras palabras, no cabe extraer condicin alguna del
enunciado del artculo 11 del Convenio del Consejo de Europa (art. 6 MCOCDE 1981) que permita
limitar la asistencia en funcin del reconocimiento mutuo de la deuda como tributaria en ambos Estados. Es el Estado que emite el requerimiento el competente para determinar dicha naturaleza en aplicacin de su ordenamiento interno.
Delimitacin positiva. Como hemos indicado, gran parte de los Convenios suelen incluir,
habitualmente, referencias a algunos de los componentes de dicha deuda tributaria a los que se refiere la prestacin de asistencia, explicitando su contenido y permitiendo, de este modo, la inclusin
expresa de dichos componentes en la reclamacin.
La variedad conceptual que recogen los Convenios es significativa, en atencin a la diversa y variada denominacin de los componentes de la deuda tributaria en los distintos ordenamientos internos. Entre estos conceptos se mencionan los propios tributos o cuotas tributarias, los
recargos, las sobretasas, las indemnizaciones por demora, los intereses, los gastos y costas del procedimiento de recaudacin, las sanciones sin carcter penal, las responsabilidades civiles, las sanciones civiles o administrativas, y otras denominaciones diversas.
La referencia expresa a ciertos componentes especficos de la deuda tributaria plantea
algunas consideraciones de inters.
Algunos Convenios se refieren de forma expresa a la asistencia para la recaudacin de
las sanciones tributarias no penales (Convenio entre Espaa y Francia de 1995, entre Espaa y Blgica de 1995, entre Francia y Armenia de 1997, entre Blgica e Indonesia de 1997). Como hemos
analizado, la inclusin de este concepto ofrece una propuesta dispar en el Modelo de la OCDE de
1981 y en el Convenio del Consejo de Europa. Bien es cierto que el Comentario del Modelo de la
OCDE considera que los Estados contratantes pueden ampliar la asistencia para la recaudacin a las
sanciones administrativas tributarias que no tengan naturaleza penal, justificando la no inclusin final
del concepto en la definicin del artculo 3 del Modelo en la falta de unanimidad entre los Estados y
sus prcticas administrativas. No obstante, deben tenerse en cuenta algunas consideraciones.
La referencia expresa favorece la inclusin de dichas prestaciones coactivas entre los
elementos sobre los que debe prestarse asistencia. Sin embargo, su inclusin y consideracin como
deuda tributaria, que se encuentra positivizada en algunos ordenamientos (art. 58 de la Ley General
Tributaria espaola, entre otras), genera no pocos conflictos conceptuales y de rgimen jurdico,
atendiendo a la diferente naturaleza de las prestaciones y el diferente fundamento que sostiene su
exigibilidad. Por ello, consideramos que su incorporacin o mencin especfica debera llevar apare 20

Instituto de Estudios Fiscales


jado, de forma paralela, el reconocimiento de las garantas de los particulares que en caso de asistencia para la ejecucin de sanciones debieran corresponderle. No debe olvidarse, a este respecto, la
proyeccin de los principios y garantas penales sobre el ejercicio de esta facultad represora administrativa llevada a cabo por la jurisprudencia constitucional de algunos Estados, por lo que resultara
reprochable que mediante la utilizacin de los mecanismos convencionales y la ausencia de dicha
proyeccin en otros Estados lograran desvirtuarse dichas garantas. En consecuencia, la prestacin
de asistencia para la cobertura de una actividad administrativa con un fundamento diferente (represivo y no contributivo) necesitara del reconocimiento expreso de las garantas correspondientes, as
como la posibilidad de utilizar las cautelas previstas en el otro ordenamiento (por ejemplo, la suspensin inmediata de la ejecucin en el Estado requerido en caso de planteamiento de un recurso o reclamacin sobre el ttulo que reconoce la existencia de dicha sancin).
Algunos Convenios reproducen una redaccin incluso ms amplia, abarcando de forma
genrica las sanciones penalties relacionadas con la deuda tributaria, no excluyendo de la asistencia ni siquiera las sanciones de naturaleza penal (vid as los convenios entre Dinamarca y Filipinas,
de 1995, Finlandia y Lituania, Lituania y Noruega, Irn y Armenia o Argelia y Sudfrica. En estos casos consideramos, no obstante, que la facultad de solicitar la reclamacin de dichas deudas depender de la utilizacin de los mecanismos de cooperacin judicial oportunos, por lo que no puede
considerarse suficiente la firma de un Convenio de asistencia administrativa.
En relacin con otros componentes (intereses, recargos e indemnizaciones compensatorias) que incrementan el importe de la deuda tributaria, cabe plantearse, entre otras cuestiones, si su
cuanta queda fijada en el momento en que se solicita la colaboracin del otro Estado requerido, incorporando su importe en el documento ejecutivo, o bien modularse en atencin al momento de cobro
efectivo por el Estado requerido, respetando, de este modo, su naturaleza indemnizatoria.
Delimitacin negativa. Otros Convenios optan, en cambio, por una delimitacin negativa,
excluyendo aquellos componentes que no pueden recuperarse mediante la actuacin de las obligaciones de asistencia mutua. (Convenio entre Estados Unidos y Austria de 1996, artculo 25, que excluye expresamente la asistencia para la recaudacin de las sanciones tributarias, o el Convenio
entre Luxemburgo y Suecia). La delimitacin negativa plantea problemas interpretativos en relacin
con aquellos conceptos no incluidos expresamente en la delimitacin: pueden ser objeto de recaudacin mediante asistencia administrativa por parte del otro Estado?
La respuesta es sencilla si se refiere a algunos componentes, como las sanciones tributarias de tipo penal. Estas sanciones no quedan incluidas, de ningn modo y en ningn caso, en el
mbito de aplicacin de las clusulas sobre asistencia recaudatoria, y su exaccin necesita de instrumentos de cooperacin interestatal especficos y de carcter judicial. Sin embargo la cuestin no
admite una respuesta tan automtica en relacin con otros conceptos no expresamente mencionados.
Situacin procesal de la deuda tributaria
De acuerdo con la redaccin de algunas clusulas, la deuda tributaria que pretende recuperarse ha de haber sido determinada mediante la actuacin administrativa. El alcance de la prestacin que puede obtenerse depende, en ltima instancia, de la situacin procedimental en que se
encuentre la determinacin administrativa de la deuda tributaria.
Con carcter general, la solicitud y prestacin de asistencia recaudatoria exige que la
misma se refiera a una deuda tributaria que tenga carcter firme, esto es, que no sea susceptible de
recurso, con el objeto de que sobre ella se acten las facultades ejecutivas reconocidas por la legisla 21

cin del otro Estado miembro para sus deudas tributarias. En consecuencia, existe un momento procedimental oportuno y necesario a partir del cual y slo a partir del cual pueden ejercerse las oportunas solicitud y asistencia: el momento en que la deuda adquiere firmeza en el Estado solicitante.
Algunos Convenios, como el Convenio firmado entre Holanda y Macedonia distinguen los grados de
firmeza exigibles segn la deuda tributaria corresponda a un sujeto no residente en el Estado solicitante o al resto de supuestos.
Sin embargo, no es necesario esperar a dicha situacin procedimental para solicitar y
adoptar otras medidas incluidas en la asistencia recaudatoria. As ocurre con la adopcin de medidas
cautelares o la utilizacin de la organizacin administrativa del otro Estado para facilitar las notificaciones tributarias.

4.2. Ambito subjetivo de aplicacin: contribuyentes y obligados tributarios afectados por la


4.2. solicitud y atencin de la cooperacin recaudatoria
La generalizacin del sistema tributario como consecuencia de la mayor necesidad de
ingresos pblicos ha conllevado la aparicin de diferentes y mltiples figuras jurdicas subjetivas de
ocupan la posicin pasiva de las obligaciones tributarias pecuniarias. Junto al tradicional contribuyente, autntico obligado al pago por haber realizado el hecho imponible que somete el tributo y general la obligacin tributaria, existen otros sujetos que tambin ocupan una posicin pasiva en la
relacin jurdica, tales como los retenedores o los sustitutos del contribuyente. A estos deben aadirse otros sujetos que son llamados al pago de la deuda tributaria (responsables, sucesores tributarios
ex lege, inter vivos, mortis causa) en garanta del pago de la misma, por lo que el sistema tributario
reconoce una pluralidad de sujetos que pueden quedar obligados al cumplimiento de las obligaciones
materiales de ingreso de las deudas tributarias.
Al requerir el Convenio que para iniciar los mecanismos de cooperacin administrativa es
preciso haber agotado previamente los mecanismos recaudatorio-ejecutivos internos, puede suceder
que la demanda de asistencia se dirija contra una persona (o sus bienes) que no ocupaba originalmente la posicin pasiva en la relacin jurdica tributaria 14.
Las clusulas que se incluyen en los Convenios no suelen reconocer, por regla general,
esta variedad de mecanismos procedimentales y de aseguramiento del cobro de la deuda tributaria, y,
al mismo tiempo, tampoco establecen ninguna condicin o requisito que limite o imposibilite la utilizacin
de la cooperacin recaudatoria frente a cualquiera de los sujetos obligados al pago en el Estado solicitante mediante la actuacin de las medidas ejecutivas por parte del otro Estado contratante (Estado
requerido). Atendiendo a esta ausencia de referencia expresa, cabe entender que no se exige que la
prestacin de asistencia en materia de recaudacin tenga como destinatario ltimo el autntico y original contribuyente del tributo, sino que basta que la asistencia se realice frente a una persona que tambin ha ocupado la posicin pasiva de la relacin jurdica tributaria y que aparezca plenamente
identificada en la solicitud de asistencia, as como el concepto en virtud del cual le resulta exigible dicha
deuda tributaria. Esto es, si la deuda tributaria correspondiente a una sociedad resulta impagada y el
procedimiento de recaudacin contina mediante su exigencia a sus administradores por resultar responsables del pago de dicha deuda en virtud de la legislacin de dicho Estado, tras finalizar el procedimiento de recaudacin contra estos responsables sera posible continuar el procedimiento mediante la
solicitud de asistencia a otro Estado para que prosiguiera las actuaciones contra los sujetos responsables, con los que finaliz el procedimiento de recaudacin en el Estado solicitante.
14 En otro sentido y en otras ocasiones, dicho requisito puede determinar un retraso en el inicio de dicha cooperacin, al
necesitar agotar las posibilidades de cobro que ofrecen estas garantas personales adicionales u otros mecanismos legales
dirigidos a la satisfaccin del cobro, antes de iniciar el procedimiento frente al deudor original en el otro Estado.

22

Instituto de Estudios Fiscales


El Modelo de la OCDE de 1981 es coherente con dicha interpretacin, al establecer su
artculo 1.2 que la Convencin se aplicar a cualquier persona que, de acuerdo con la normativa del
Estado solicitante, resulte responsable del pago del tributo, sea o no mediante el procedimiento de
retencin. Por su parte los Comentarios a dicho precepto prrafos 3 a 13 confirman que el sujeto
afectado puede ser aqul en el que concurra cualquier supuesto de responsabilidad subjetiva por el
pago de la deuda, pero en ningn caso puede extenderse la pretensin de cobro de un tributo respecto de un sujeto que resulte afectado por los procedimientos tributarios en virtud de un supuesto de
responsabilidad real, o por la concurrencia de alguna garanta real del pago del tributo (prrafo 10 de
los Comentarios).
En sentido contrario, aunque el procedimiento de recaudacin finalice en un Estado contra un tercer sujeto distinto del contribuyente original, el silencio de las clusulas convencionales no
parecen exigir que el procedimiento deba continuarse necesariamente con la exigencia del tributo
frente a este ltimo sujeto en otro Estado, sino que la solicitud puede dirigirse contra el deudor tributario inicial. En consecuencia, la aparicin de nuevos sujetos en el seno del procedimiento de recaudacin en el Estado solicitante no impide la solicitud de asistencia para recaudar del deudor original u
otros deudores contra los que tambin se ha agotado el procedimiento en el Estado solicitante. De
este modo, parece posible dirigir una solicitud de asistencia a otro Estado para que el sujeto pasivo
de un tributo haga efectivo el cobro de la deuda tributaria debida, pese a que el procedimiento de
recaudacin se desarroll, principalmente, y finaliz con otro sujeto distinto. De admitir otra solucin,
podran desvirtuarse la adopcin de medidas cautelares o incluso su conversin en medidas definitivas. En cualquier caso, debe sealarse que estas cuestiones deberan ser objeto de tratamiento especfico, si no en las clusulas convencionales, s al menos en los Comentarios del Modelo de
Convenio de la OCDE de 1981 o en los Comentarios al Convenio del Consejo de Europa, que omiten
cualquier referencia pese a la trascendencia de la cuestin.
De acuerdo con las reglas de distribucin de las funciones tributarias, la determinacin
de los sujetos a los que afecte la solicitud de asistencia corresponde al Estado solicitante de acuerdo
con su normativa interna, sin que el Estado requerido ostente competencia alguna para la revisin de
esta concrecin (prrafo 4 de los Comentarios del Modelo de la OCDE de 1981). No obstante, los
Comentarios al Modelo sealan que el Estado requerido puede rechazar la solicitud cuando el supuesto de hecho que genere la responsabilidad tributaria sea sustancialmente diferente a los que
estn reconocidos en su legislacin (prrafo 12 de los Comentarios al artculo 1).

4.3. Presupuestos materiales y formales de la solicitud de asistencia en materia de recaudacin


Las clusulas convencionales suelen condicionar la capacidad de los Estados contratantes para solicitar la asistencia recaudatoria del otro Estado, en virtud de la habilitacin convencional, a que concurran determinadas circunstancias o condiciones. Estos requisitos son tanto
materiales, referidos a la situacin de pendencia de la deuda que posibilita la reclamacin, como formales, referidos a la externalizacin de dicha solicitud.
Requisitos materiales
Entre los requisitos materiales deben citarse, atendiendo a su habitualidad, los siguientes:
a) En primer lugar, por lo que se refiere a las condiciones del acto que determina la deuda
tributaria, se exige que la deuda tributaria se encuentre liquidada, sea ejecutable y adems firme. En atencin a dichas consideraciones, se impide la asistencia a la recaudacin cuando existe posibilidad de revi 23

sar el acto o la situacin que reconoce la existencia y condiciones de la deuda tributaria de acuerdo con la
legislacin de dicho Estado. Puede sealarse por tanto, la existencia de tres exigencias diferentes:

Necesidad de previa liquidacin administrativa del tributo, o asuncin administrativa de la liquidacin practicada por el particular.

Necesidad de que la deuda tributaria sea firme, bien por haber transcurrido el perodo de recursos sin que el sujeto pasivo los haya interpuesto, o bien, en caso de
haber recurrido, porque exista resolucin que ponga fin a la va administrativa o judicial que no haya sido recurrida en tiempo y forma o que no admita ulterior recurso. Los Convenios suelen exigir que la deuda sea firme, pero no que sea definitiva.
No obstante, los Comentarios al Modelo de la OCDE de 1981 aconsejan cautela a
los Estados al solicitar la asistencia para la recaudacin de liquidaciones provisionales, prefiriendo que sean definitivas para evitarla devolucin tras los perjuicios
ocasionados por la cooperacin administrativa, tanto al sujeto particular como al
Estado requerido. En otro orden de consideraciones, la posibilidad de plantear recursos extraordinarios de revisin no impide la cooperacin desde esta perspectiva, aunque la sustanciacin de un recurso extraordinario si debera paralizar su
desarrollo, tras la oportuna notificacin de dicho recurso.

Necesidad de que la deuda se instrumente en un ttulo ejecutivo.

El Convenio del Consejo de Europa permite una modificacin de estas exigencias en la


medida en que se estime por las partes contratantes (artculo 11.2).
En la mayora de los Convenios no se distingue el medio por el que la deuda tributaria debe alcanzar la firmeza, bastando que la deuda sea firme (finally determined). La firmeza se entiende en
los Comentarios, y en algunos Convenios (Vid Convenio entre Canad y Estados Unidos), como la situacin que presupone el derecho de la Administracin a exigir la deuda y la caducidad o extincin de
los derechos administrativos o judiciales para impedir la ejecucin o reconsiderar la existencia y contenido de la deuda tributaria. En otros, en cambio, se exige, caso de que la firmeza sea posterior a la va
judicial, que los documentos exigidos contengan dicha mencin o que se facilite el documento judicial
correspondiente (CDI entre Dinamarca y Estados Unidos de 1999, artculo 27.2 o entre Canad y Estados Unidos, artculo 15 del Protocolo de 1994, aadiendo un nuevo artculo XXVI.A.2).
Algunos Convenios, no obstante, suavizan la exigencia de la firmeza, permitiendo el recurso a la cooperacin administrativa para la recaudacin de forma ms favorable, bastando para la
misma que el impuesto sea finalmente debido y ejecutable, sin mencin expresa a que sea firme (vid
entre otros el Protocolo al Convenio entre Austria y Canad de 1999. Tambin en el Convenio entre
Armenia y Grecia de 1999, del que a sensu contrario se infiere que no se exige que se hayan agotado
previamente los recursos, pues la reclamacin del particular suspende el procedimiento de cooperacin). En otros Convenios, incluso, para iniciar la solicitud de asistencia es suficiente con que no
existan bienes en el Estado solicitante para hacer frente a la deuda (Convenio entre Chipre y Rusia
de 1998, o entre Letonia y Estonia de 1993).
Debe distinguirse esta nota, que se configura como requisito para que un Estado pueda
iniciar una solicitud de asistencia, de aquella otra que permite al Estado receptor de la solicitud denegar la asistencia si comprueba que el Estado solicitante no ha agotado todas las posibilidades previstas en el Estado solicitante para proceder al cobro de la deuda tributaria (exhaustion rule); ambos
elementos de la clusula de asistencia pueden, sin embargo, coincidir en un mismo Convenio o aparecer de forma independiente.
24

Instituto de Estudios Fiscales


b) Como consecuencia lgica aunque no necesaria del primer requisito, la solicitud de
asistencia se constituye como el ltimo mecanismo (o medida de ltimo recurso) para el Estado solicitante,
al exigirse en la prctica totalidad de los Convenios que se hayan agotado todas las posibilidades, mecanismos y procedimientos reconocidos en la norma interna del Estado solicitante que habiliten a la Administracin al cobro de la deuda tributaria. De esta forma, en el caso de la asistencia recaudatoria ejecutiva,
resulta necesario que el Estado no disponga ya de ningn mecanismo para proceder al cobro de la deuda.
Esta exigencia, puede garantizarse de forma diversa, aunque en cualquier caso, el Estado requerido debera favorecer su alegacin como motivo de oposicin a la realizacin de las medidas ejecutivas por parte del Estado requerido alegable por el sujeto que pueda soportar dicha
actividad del Estado requerido. A pesar de que este motivo de oposicin no se encuentre expresamente recogido en la legislacin interna de dicho Estado, debera bastar la mencin del requisito que
comentamos en el Comentario y su proyeccin a la situacin jurdica del particular afectado para garantizar su efectividad. De este modo, se permitira garantizar y controlar el agotamiento de la totalidad de los diversos mecanismos procedimentales, garantas y privilegios de que dispone la deuda
tributaria en el Estado que la exige segn su propia normativa, tanto contra el obligado tributario sobre
el que recae la solicitud de cobro, como sobre el resto de obligados tributarios que puedan verse
afectados por la normativa interna del Estado solicitante.
Lgicamente, dicha exigencia no resulta alegable en aquellos Convenios que permiten el
recurso a la asistencia recaudatoria en aquellos supuestos en que no se requiere la firmeza del acto,
bastando su ejecutabilidad y que sean finalmente debidos.
c) El segundo requisito da pie al tercero. La regla del agotamiento de mecanismos determina la imposibilidad de que el Estado solicitante efecte o practique actuacin alguna de carcter
ejecutivo. En otros trminos, dicha la solicitud de asistencia para la recaudacin debera comportar la
paralizacin o ausencia de los mecanismos de ejecucin de la deuda en el Estado solicitante (por
agotamiento de las mismas). Ahora bien, nada impedira simultanear ambos procesos si se permitiera
acudir a la solicitud de asistencia antes de haber agotado la va interna de ejecucin; esto es, en el
supuesto de que aparecieran bienes en el Estado solicitante, o se rehabilitara alguno de los posibles
obligados tributarios, o bien si se opta por la asistencia para la aplicacin de medidas de tipo cautelar,
medidas que requieren de unas garantas y condiciones especficas y de un estudio independiente.
Esta consideracin, que parece irrelevante, puede no serlo si se atiende a los posibles
efectos que pueden derivarse de la misma. As, en relacin con la posible utilizacin simultnea de
las habilitaciones a la cooperacin recaudatoria contenidas en diferentes Convenios firmados por un
Estado solicitante concreto. Del anlisis de las clusulas convencionales se constata la ausencia de
previsin alguna de los efectos derivados de la posible iniciacin simultnea, paralela o coincidente
en el tiempo, de diferentes solicitudes de asistencia tributaria a diferentes pases en virtud de la aplicacin de diferentes Convenios con clusula de asistencia recaudatoria. En principio, nada impedira
a pensar en la posible utilizacin simultnea ni en la existencia de lmites al ejercicio de una por el
ejercicio de la otra clusula, con la previsin de la conveniente y necesaria comunicacin previa al
Estado requerido en primer lugar de las actuaciones sucesivas y posteriores al requerimiento, que
lgicamente afectan al cobro de la deuda y tienen naturaleza ejecutiva. Sin embargo, debera concluirse, en atencin a la segunda consideracin que la solicitud de asistencia a un Estado impedira
acudir a la habilitacin concedida por otro Estado para solicitar la asistencia de otro Estado, pues este
podra alegar que continan ejercindose o desarrollndose medidas administrativas dirigidas al cobro de la deuda en el Estado solicitante.
No obstante, esta conclusin puede matizarse en relacin con algunos Convenios, en los
que la excepcin se predica del agotamiento de las medidas ejecutivas dentro del territorio del Estado
25

solicitante, por lo que a priori resultara posible simultanear varios requerimientos de asistencia por
parte de dicho Estado si todos los Convenios implicados as lo establecieran. (Vid Convenio entre
Espaa y Blgica de 1995).
En consecuencia, la existencia de varios Convenios con clusulas de asistencia recaudatoria permite a su Estado signatario decidir y optar por una de las habilitaciones que le otorgan (en cuanto
a la prestacin de medidas ejecutivas definitivas y no provisionales), pero no, a nuestro juicio, simultanear el disfrute de ellas al mismo tiempo. Unicamente tras la finalizacin de los procedimientos derivados de la asistencia con un Estado podran establecerse con otro, si an lo permitieran las condiciones
o limitaciones temporales impuestas por la normativa interna o por el propio Convenio respectivo, y a no
ser que del conjunto de los Convenios afectados pueda inferirse una solucin contraria.
Requisitos formales: documentacin
En cuanto a los requisitos formales, la mayora de los Convenios prestan especial atencin a la formalizacin de la solicitud, enumerando los documentos que deben acompaarse a la peticin. Los documentos mayoritariamente exigidos son los siguientes, en clara recepcin de las
exigencias contenidas en el artculo 7 del Modelo de la OCDE de 1981:

Documento oficial de requerimiento de asistencia.

Copia oficial del ttulo ejecutivo (reconocimiento mutuo de ttulos ejecutivos). En algunos convenios se exige certificar que un requerimiento similar realizado de
acuerdo con la ley del Estado solicitante sera ejecutable.

Decisin que confirme la firmeza del acto (en su caso). Si se alcanza a travs de la
va judicial, se exige una copia autntica certificada de la decisin que pone fin a la
va judicial.

Copia o certificado de que la deuda corresponde a uno de los impuestos o elementos del impuesto cubiertos por la asistencia (Convenio entre Argelia y Francia).

Certificado de que se cumplen las condiciones establecidas por el Convenio para


la prestacin de la asistencia.

En algunos Convenios se opta por indicar la autoridad competente que debe cursar
la solicitud de asistencia (Convenio entre Bielorrusia y la India de 1997).

Cuando se prev que la regulacin de la validez temporal de las actuaciones del Estado
requerido queda determinado por la normativa del Estado solicitante, ste debe acompaar a su solicitud informacin sobre dichos aspectos a fin de que el Estado requerido
pueda tomarlos en consideracin (Convenio entre Dinamarca y Alemania de 1995).

Adems, se exige la comunicacin de cualquier alteracin de los presupuestos de exigibilidad de la deuda tributaria en el Estado solicitante, que altere los presupuestos de ejecucin en el
Estado requerido.

4.4. Contenido de la asistencia recaudatoria: actuaciones del Estado requerido


Recibida la solicitud de asistencia, el Estado debe verificar la adecuacin de la solicitud a
los trminos de la habilitacin contenida en el Convenio. Verificada dicha adecuacin, la segunda
actuacin debe consistir la convalidacin del ttulo ejecutivo del Estado solicitante con los ttulos
26

Instituto de Estudios Fiscales


ejecutivos administrativos que permiten a la Administracin tributaria del Estado requerido desplegar
su fuerza ejecutiva. Esta convalidacin se recoge en la mayora de los Convenios mediante la inclusin de una clusula de estilo con la redaccin siguiente, contenida en el artculo 7.2 del Modelo de la
OCDE de 1981:
El ttulo que permite la ejecucin en el Estado requirente ser, si procede y conforme a las
disposiciones en vigor en el Estado requerido, admitido, homologado, completado o reemplazado en el
ms breve plazo posible siguiente a la fecha de recepcin de la demanda de asistencia, por un ttulo
que permita la ejecucin en el Estado requerido.

Mediante esta convalidacin se consigue trasladar al crdito del Estado solicitante las
condiciones ejecutivas de que disfrutan los crditos tributarios del Estado requerido segn su propia
legislacin. La convalidacin otorga a la pretensin del Estado solicitante determinadas facultades
inherentes al crdito tributario del Estado requerido.
En consecuencia, el contenido de la asistencia recaudatoria depender de la normativa tributaria interna del Estado requerido y de los mecanismos que la misma prevea para la ejecucin de sus
propias deudas tributarias. La aplicacin de esta normativa se produce mediante la inclusin en los
Convenios de una clusula de reenvo, mediante la que se habilita a dicho Estado a aplicar las normas
internas de ejecucin a la satisfaccin del inters del otro Estado, la ejecucin de su deuda tributaria.
Segn esta clusula, que suele contenerse en la totalidad de los Convenios, el Estado requerido proceder a la recaudacin de acuerdo con las normas y prcticas administrativas aplicables a la recaudacin de sus propias deudas tributarias. Por tanto, ser esta normativa la que determine el mecanismo
utilizado para la ejecucin judicial o administrativa as como los procedimientos o vas generales o
especficos que deban resultar aplicables a dicha ejecucin. En la generalidad de los casos, mediante
la convalidacin se coloca a la deuda tributaria del Estado solicitante en una posicin administrativa
similar a la de las deudas tributarias propias del Estado requerido, con determinadas matizaciones.
Sobre este particular, el Convenio no suele enunciar las prerrogativas de que va a disfrutar la deuda tributaria del Estado solicitante, por lo que se conformar de acuerdo con la mencionada clusula de reenvo. Ello implica que el rgano, la naturaleza, contenido y alcance de las
medidas, as como los rganos competentes para su desarrollo vendrn establecidos por la legislacin y prctica administrativa del Estado requerido.
Entre ellas, cabe recordar, como ya se ha sealado, la posibilidad de actuar mecanismos
coercitivos para la bsqueda de informacin que resulte relevante o que facilite la actividad ejecutiva
de la deuda. En este sentido, el recurso al intercambio de informacin puede arbitrarse de forma
complementaria a la cooperacin recaudatoria para garantizar el xito de la asistencia (tanto con carcter preventivo para asegurarse de la oportunidad de la asistencia recaudatoria, como de forma
paralela y simultnea). Sin embargo, algunos Convenios aclaran que la informacin solicitada de forma complementaria o en el marco de un procedimiento de asistencia recaudatoria slo puede ser
utilizada con dicha finalidad, y no puede servir al Estado solicitante para iniciar un nuevo proceso de
regularizacin tributaria (artculo 6 del Convenio sobre asistencia administrativa del Benelux).
Asimismo, esta obligacin incorpora la necesaria actuacin de las notificaciones al sujeto
pasivo afectado a efectos de habilitar la defensa de sus derechos e intereses legtimos.
Algunos Convenios, se decantan por admitir de forma expresa, la posibilidad de acogerse a las medidas de aplazamiento del pago o la posibilidad de efectuar el pago en especie previstas por la legislacin del Estado requerido. Como ocurre con el resto de medidas dirigidas al
pago del tributo, es la legislacin del Estado requerido la que determina el rgimen jurdico que
27

deba resultarle aplicable. Ahora bien, la aplicacin de esta medida requiere, segn previsin de los
Convenios, de la previa comunicacin de dicha decisin a las autoridades del Estado solicitante
(Convenio entre Holanda y Macedonia, entre Espaa y Francia, entre Estados Unidos y Holanda,
entre Armenia y Francia y entre Espaa y Blgica). Los Convenios no regulan, sin embargo, qu
autoridad o qu Estado contratante deba ser el beneficiario de la indemnizacin que normalmente
resulta exigible por la concesin de una extensin del plazo para efectuar el pago. A estos efectos,
cobra especial inters determinar la naturaleza de dicha clusula, a efectos de decidir si, en ausencia de dicha previsin en el Convenio, el Estado requerido puede conceder dicho aplazamiento (en
sus distintas modalidades) si es posible concederla de acuerdo con su legislacin interna. Los Comentarios al artculo 11 del Modelo de la OCDE de 1981 tambin parecen confirmar el carcter de
precepto aclaratorio de dicha clusula, que puede inferirse igualmente de la clusula de reenvo
(prrafo 2 del Comentario al artculo 11 del MCOCDE). Nos inclinamos, en consecuencia, por entender que dicho precepto tiene naturaleza declarativa, por lo que debe ser en ltima instancia la
legislacin del Estado requerido la que regule las condiciones conforme a las cuales el sujeto
afectado puede hacer frente al pago derivado de la prestacin de la cooperacin /asistencia en
materia recaudatoria.
El reenvo se realiza nicamente en cuanto a la aplicacin de los mecanismos necesarios para la ejecucin de la deuda tributaria del Estado solicitante, por lo que no comporta, en ningn
caso, la obligacin o facultad del Estado requerido para desarrollar actividades o medidas administrativas de naturaleza diferente a aquellas utilizadas en la recaudacin de los tributos propios. As lo
indican de forma expresa algunos Convenios (Convenio entre Armenia e Irn, Blgica y Chipre, Blgica y Dinamarca, Blgica y Alemania, Finlandia y Estados Unidos, Estados Unidos y Holanda), aunque
dicha conclusin resulta aplicable, asimismo, a aquellos Convenios que omiten dicha referencia, pues
se extrae de la propia naturaleza de la habilitacin conferida por la clusula de asistencia para la recaudacin. La misma habilita a aplicar las medidas administrativas ejecutivas previstas en la legislacin del otro Estado contratante, por parte de sus rganos administrativos.
Asimismo, la remisin a las normas y mecanismos ejecutivos del Estado requerido no
habilita al mismo a modificar la posicin subjetiva contenida en el ttulo ejecutivo despachado por el
Estado solicitante, ni la composicin de la deuda tributaria tal como aparece all reflejada. La superacin de dicho lmite no entraara nicamente mecanismos de enorme complejidad (Johnson et alii, p
470, Leflar, p 218), sino que incluso comportara una actuacin contraria al alcance de las competencias territoriales del Estado requerido y la vulneracin de los lmites de la habilitacin convencional.
Algunos Convenios lo recuerdan de forma expresa (como el Convenio entre Estados Unidos y Dinamarca de 1999, art. 27.5, o el Convenio entre Estados Unidos y Canad, de 1995), aunque la omisin
de dicha clusula no altera los efectos de la misma. En consecuencia, la cooperacin no implica la
actuacin de las facultades normativas en defensa de la autotutela administrativa, sino nicamente
una simple activacin de un procedimiento administrativo segn las normas de procedimiento previstas para la realizacin de actos anlogos nacionales, para la consecucin de fines propios de otro
ordenamiento jurdico (Sacchetto, p 178 y ss.).
Lmites al reenvio
El reenvo al ordenamiento del Estado requerido para la satisfaccin/ejecucin de la
deuda tributaria encuentra, no obstante, algunos lmites en la formulacin de la clusula convencional
de asistencia 15, en virtud de la formulacin de la propia clusula de reenvo a no ser que el Convenio
disponga lo contrario.
15 Algunos Convenios, en cambio, no establecen ninguna restriccin a dicho reenvo, como el Convenio entre Holanda y
Canad de 1997.

28

Instituto de Estudios Fiscales


En primer lugar, algunos Convenios limitan la aplicacin de las medidas y procedimientos
previstos en la legislacin del Estado requerido a aquellas que se encuentren tambin previstas en la
normativa del Estado solicitante (coincidencia de facultades y procedimientos ejecutivos) (artculo
16.a) del Modelo de la OCDE ). Con esta clusula, se pretende evitar la utilizacin de la asistencia
recaudatoria para ampliar las facultades de ejecucin previstas en la propia normativa, beneficiando
la deuda tributaria de unos privilegios o facultades no reconocidos por la propia normativa. Es pues,
una plasmacin de las exigencias de la reciprocidad del Convenio, as como del respeto de los derechos de los particulares.
Para garantizar el cumplimiento de esta condicin puede reconocerse en el Estado requerido un motivo especfico de oposicin al procedimiento ejecutivo a favor del sujeto pasivo, que
podra alegar el incumplimiento de dicha condicin no para evitar la validez de la solicitud de asistencia, sino para evitar la aplicacin de una medida especfica del Estado requerido no reconocida o
prevista en la legislacin del Estado solicitante.
En segundo lugar, un nmero importante de Convenios limita la actuacin de los mecanismos ejecutivos (embargo, apremio, enajenacin de los bienes, compulsin frente al sujeto pasivo)
a la existencia en el territorio del Estado requerido de bienes suficientes para hacer frente al importe
de la deuda (Convenio entre Argelia y Sudfrica de 1998, entre Austria y Francia de 1993, entre Dinamarca y Alemania de 1995, entre Argelia y Rumania). En otras ocasiones, dicha limitacin aparece
generalmente para proteger los derechos de los causahabientes en caso de recaudacin de impuestos de una persona fallecida o que corresponda pagar al heredero (convenio entre Macedonia y Holanda). Esta limitacin tiene dos manifestaciones, que tambin reproducen el Modelo de la OCDE
(artculo 6.3) y el Convenio del Consejo de Europa (artculo 11.3).
Por una parte, cuando se trata de cobrar deudas tributarias de la persona fallecida, slo
podr alcanzar la asistencia al valor de los bienes (inmobiliarios, mobiliarios o inmobiliarios o cualquiera de ellos) de la masa hereditaria.
Por otra parte, caso de intentar recuperar el Estado solicitante la deuda tributaria mediante la ejecucin frente a los herederos, el lmite de la deuda que puede ser ejecutada se rebaja a
la porcin de cuota hereditaria correspondiente a los bienes situados en el territorio del Estado requerido. Ntese que dicha limitacin no se aplica, pues, en el mbito de la imposicin sucesoria, sino en
el mbito de la imposicin sobre la renta. Se trata de evitar que la responsabilidad por sucesin de
deudas tributarias que alcanza al heredero, posibilite, mediante el recurso a la asistencia recaudatoria, el cobro de las deudas tributarias del causante mediante la ejecucin de bienes que no correspondan al mismo sino al heredero.
En tercer lugar, algunos Convenios establecen que la cooperacin administrativa excluye
la aplicacin a la solicitud de asistencia recaudatoria las medidas de privilegio del crdito tributario
reconocidas para las propias deudas tributarias, o de preferencia en el cobro de dichas deudas (Convenios entre Blgica y Dinamarca, Finlandia y Alemania, entre Estados Unidos y Canad, y Finlandia,
y entre Dinamarca y Luxemburgo y Alemania). La mayora de los Convenios no suelen especificar
qu se entiende por privilegios del crdito tributario por lo que deber establecerse la distincin entre
estas medidas de privilegio y las facultades y actuaciones derivadas del ejercicio de la potestad de
autotutela ejecutiva atendiendo a la normativa interna del Estado requerido. Otros Convenios, en
cambio, identifican el privilegio del crdito tributario con las medidas que otorgan preferencia en el
cobro del crdito tributario frente a otras deudas (artculo 5 del convenio del Benelux sobre asistencia
administrativa de 1952). En cualquier caso, pueden surgir problemas interpretativos en la delimitacin
a realizar entre los privilegios del crdito tributario y la posicin de superioridad que el mismo ocupe
como consecuencia del desarrollo de las facultades pblicas administrativas en materia ejecutiva.
29

Esta exigencia se contiene tambin en el Modelo de la OCDE, artculo 9, y en el Convenio del Consejo de Europa, artculo 15, con el fin de proteger a los deudores del obligado tributario (Comentarios
al artculo 9, prrafo 2) El Informe Explicatorio del Convenio del Consejo de Europa es ms tajante al
considerar dicho lmite como absoluto (prrafo 153). Otros Convenios, en cambio, s permiten la extensin de los privilegios de los crditos tributarios propios a favor de los crditos tributarios del otro
Estado para el que se solicita la asistencia (Convenios entre Argelia y Francia, Rumania y Turqua).

4.5. Excepciones a la obligacin de prestar asistenci a recaudatoria


Los Convenios analizados suelen establecer variadas razones de exclusin de la obligacin de prestar asistencia para la recaudacin. La interpretacin de las mismas resulta de enorme
relevancia, en la medida en que pueden anular la efectividad de la cooperacin administrativa. En
este apartado nos limitaremos a enumerar aquellas excepciones ms frecuentes con un breve comentario a las mismas.
Con frecuencia suele aparecer una clusula de estilo, con modificaciones menores, que
permite la denegacin de la prestacin de asistencia, cuando dicha asistencia pueda suponer una
lesin de la soberana, la seguridad, el orden pblico o los intereses esenciales del Estado requerido.
(vid entre otros, el Protocolo del Convenio entre Austria y Canad de 1999, o el Convenio entre Egipto
e Indonesia). Otros convenios, en cambio, optan por referirse nicamente a los lmites derivados del
respeto al orden pblico (Convenios entre Armenia y Bulgaria, entre Estados Unidos y Canad, o
entre India y Jordania). La inclusin de dichas clusulas en los Convenios de doble imposicin como
lmite a la prestacin de asistencia encuentra su referente en las posiciones tradicionales de la soberana estatal, que deben entenderse superadas, segn las que se consideraba que la aplicacin de
las normas tributarias constitua un elemento inherente al ejercicio de dicha soberana y, en consecuencia, deba quedar en manos exclusivas del Estado que la determina. No obstante, dicha clusula
otorga al Estado requerido una facultad discrecional para rehusar las solicitudes de asistencia por
parte del otro Estado contratante, que puede dar al traste con la efectividad de la clusula.
Por otra parte, la concrecin de algunos de los conceptos incluidos, como el orden pblico, resulta excepcionalmente compleja, por su honda esencia poltica y sus matizaciones doctrinales
en los diferentes Estados (Sacchetto, p 189 y ss, Atik, p 165). La referencia al orden pblico supone
la anttesis de la regla segn la cual la determinacin de la deuda corresponde al Estado solicitante, y
al Estado requerido nicamente su ejecucin, sin posibilidad de revisin del contenido de la deuda.
Sin embargo, esta clusula supone aceptar una competencia del Estado requerido, si no para revisar
la deuda tributaria, s al menos para analizar su contenido, la poltica tributaria o los criterios que sigue el Estado solicitante en la imposicin de dicho tributo.
En segundo lugar, las exclusiones previstas en los Convenios pretenden proteger a determinadas personas o sujetos pasivos excluyndoles de su mbito subjetivo de aplicacin. Se trata,
probablemente, de la clusula ms relevante, en la medida en que su objeto puede llegar a vaciar de
contenido la asistencia recaudatoria, al afectar a aquellos sujetos sobre los que se requiere la asistencia del Estado requerido, por lo que su inclusin incorpora un factor de debilidad a la clusula y a
su efectividad. Varias son las modalidades de dicha exclusin.
Clusula de nacionalidad. Por una parte, aquellas clusulas que exceptan la atencin de la solicitud de asistencia cuando la misma implica la actuacin ejecutiva frente o contra los
propios nacionales del Estado requerido (tanto personas fsicas como jurdicas o entidades). Esta
excepcin supone un desarrollo de la primera excepcin que ya se contena en los Convenios Modelo
de la Sociedad de Naciones de Mxico y de Londres de 1943 (art. V.d). Algunos pases, como Esta 30

Instituto de Estudios Fiscales


dos Unidos, suelen incluir esta excepcin en las clusulas (Vid Convenio entre Canad y Estados
Unidos de 1994, artculo XXVI.8, Convenio entre Estados Unidos y Holanda y Convenio entre Estados
Unidos y Dinamarca). Sin embargo, en otros rdenes y latitudes la incorporacin de dicha clusula
podra considerarse contraria a las exigencias del principio de no discriminacin por razn de nacionalidad, e incluso podra determinar la nula eficacia de la clusula en general. Por ello, el MCOCDE
1981 recomienda su no inclusin, suprimindola de la redaccin de la clusula. Asimismo, la clusula
podra generar conflictos con las exigencias del principio comunitario de no discriminacin en el mbito de la Unin Europea, a la luz de la interpretacin del principio de no discriminacin por parte del
Tribunal de Luxemburgo.
Clusula de residencia. Por otra parte, otros Convenios excepcionan la prestacin de
asistencia recaudatoria cuando la solicitud se refiere y debe actuarse frente a los sujetos residentes
del Estado requerido (Convenio entre Armenia y Bulgaria de 1995, o entre Armenia e Irn de 1995).
Otros Convenios optan por una excepcin utilizando de forma combinada ambos
criterios (Convenio entre Blgica y Finlandia de 1954).
En tercer lugar, debemos referir la posibilidad de desatender la solicitud de asistencia
cuando el Estado solicitante no haya actuado o finalizado todos los procedimientos y posibilidades de
ejecucin previstos en su legislacin interna. Esta excepcin, que exige el previo agotamiento de las
medidas internas de ejecucin (exhaustion rule), contenida en la mayora de los Convenios, as como
en el Modelo de la OCDE (artculo 6.4) y en el Convenio del Consejo de Europa (artculo 19) 16, puede
venir acompaada de la exigencia de firmeza del acto que reconoce la deuda tributaria para proceder
a su ejecucin en el otro Estado.
En algunos Convenios esta regla no resulta aplicable en relacin con la adopcin de medidas cautelares. En otros Convenios, se modula dicha excepcin en el caso de que la ejecucin en el
territorio del Estado solicitante genere problemas considerables o sea especialmente dificultosa (Convenio entre Austria y Francia de 1993).
Asimismo, en otros Convenios esta regla resulta matizada por la exigencias de razonabilidad. De este modo, no es necesario que se hayan agotado todos los mecanismos, sino que basta
con que se verifique la razonabilidad de la solicitud en atencin a las medidas disponibles y practicadas por parte del Estado solicitante (Convenio entre Espaa y Francia de 1995).
Contravencin del Convenio. En cuarto lugar, se admite la denegacin de la asistencia
cuando la misma se destina a recaudar una deuda tributaria contraria a las exigencias del Convenio
de doble imposicin (Convenio entre Holanda y Macedonia, o entre Argelia y Francia). La delimitacin
de las competencias tributarias de los Estados contratantes se erige, as, en lmite a la prestacin de
la asistencia en materia de recaudacin de tributos. A este respecto, la vulneracin del Convenio
puede producirse tanto porque su exigencia es contraria a lo dispuesto en alguna de sus clusulas,
como porque su exaccin se ha realizado mediante procedimientos que pueden llegar a contravenir
alguno de los preceptos del Convenio. Algunos Estados, en concreto, aquellos pertenecientes a la
Unin Europea, podran alegar, asimismo, la negativa por vulneracin de alguna de las exigencias del
ordenamiento comunitario, en atencin a su primaca respecto a las normas estatales, incluso de
carcter convencional. Una vez ms, debe reiterarse que esta capacidad solo determina la denegacin de la asistencia pero en absoluto la posibilidad de revisar la exigencia de la deuda por parte del
Estado solicitante.
16 Este ltimo artculo relaja las exigencias de la regla de agotamiento previo, admitiendo como excepcin a la misma el
hecho de que el agotamiento de dichas medidas comportara dificultades desproporcionadas.

31

Sin embargo, debemos reflejar las dificultades que puede comportar la aplicacin de dicha excepcin. As ocurrir, por ejemplo, cuando el Convenio sea objeto de interpretacin diferente
por ambos Estados, lo que determinar la desvirtuacin de la clusula de asistencia (Johnson et alii, p
476-477), o bien su solucin previa mediante la iniciacin de un procedimiento amistoso previsto en el
artculo 25 del Modelo de Convenio.
Finalmente, algunos Convenios establecen como excepcin a la obligacin de prestar
asistencia el respeto al principio de proporcionalidad de la medida, permitiendo la denegacin
cuando la carga administrativa para el Estado requerido resulte desproporcionada en relacin con
el beneficio que le reporte al Estado solicitante (Artculo 27.12. del Convenio entre Estados Unidos
y Dinamarca de 1999).

4.6. Rgimen jurdico de la deuda tributaria asistida en el Estado requerido


En atencin al principio de autonoma procedimental, los Convenios no especifican el rgimen jurdico que debe resultarle aplicable a la deuda tributaria cuyo cobro se pretende en el Estado
requerido, por lo que, en aplicacin de la lex loci, ser la legislacin de dicho Estado la que determine
el mismo. Ello implica que las cuestiones relativas a las condiciones del pago (tiempo, lugar, forma,
requisitos para la notificacin, medios de pago, plazo del ingreso) y los mecanismos ejecutivos en
caso de impago son determinados conforme a dicha normativa.
Sin embargo, algunos Convenios establecen reglas peculiares que inciden sobre algunos
aspectos del desarrollo del procedimiento ejecutivo en dicho Estado, as como los efectos sobre el
desarrollo del procedimiento y la situacin jurdica de la deuda tributaria en el Estado solicitante.
En este sentido, los Convenios incorporan con frecuencia una clusula destinada a regular
la ordenacin temporal de las actuaciones de asistencia y sus efectos en el otro Estado. Con carcter
general, la regla comn contenida en los Convenios establece que es la normativa del Estado solicitante
la que fija el perodo de prescripcin de las actuaciones a realizar por el Estado requerido, en cuanto es
el que establece el perodo de validez y la pendencia de la deuda tributaria. Se conforma, de este modo,
como una excepcin a la clusula del reenvo, y como tal necesaria para desvirtuar la misma. En consecuencia, es aconsejable acompaar la solicitud de asistencia con los condicionantes temporales a
efectos de que puedan ser tenidos en cuenta y respetados por el Estado requerido.
Ahora bien, adems resulta conveniente que el Convenio incluya una mencin expresa
en torno a los efectos de las actuaciones llevadas a cabo por el Estado requerido sobre el perodo de
vigencia/prescripcin de la deuda tributaria en el Estado solicitante. Es prctica habitual de los Estados establecer como efecto de las actuaciones administrativas la interrupcin del perodo de prescripcin. Sin embargo esta previsin nicamente resulta aplicable en relacin con las deudas del propio
Estado y ante las actuaciones de la propia Administracin tributaria, por lo que, para otorgar un efecto
similar a las actuaciones del Estado requerido es necesario incluir la clusula en tal sentido en el texto
del artculo del Convenio dedicado a la asistencia recaudatoria. En consecuencia, la clusula de similitud de efectos de las actuaciones del Estado requerido con el Estado solicitante para la suspensin
o interrupcin del perodo temporal resulta necesaria para permitir que las actuaciones del Estado
requerido desplieguen el efecto interruptivo previsto en la legislacin del Estado solicitante para las
actuaciones propias.
La prctica convencional muestra sensibles variantes en la previsin de dichos efectos.
Algunos Convenios recogen una habilitacin genrica para que las actuaciones del Estado requerido
desplieguen los efectos de las actuaciones del Estado requirente en cuanto a la determinacin de los
32

Instituto de Estudios Fiscales


lmites temporales aplicables a la deuda tributaria (Convenio entre Armenia y Francia de
otros convenios, en cambio, slo se prev la posibilidad de extender los efectos en cuanto
cripcin, pero no para evitar la caducidad (Espaa-Blgica de 1995, art. 28.6). En otros
refiere de forma expresa tanto los efectos sobre la prescripcin como sobre la caducidad
ciones (Convenio entre Argelia y Rumania de 1994).

1997). En
a la prescasos, se
de las ac-

No obstante, debe tenerse en cuenta que tambin las acciones del Estado pueden prescribir, por lo que resulta conveniente fijar en el Convenio el dies a quo a partir del cual comienza a
computar dicho perodo de prescripcin de la accin ejecutiva en el Estado requerido. Sin embargo,
pocos Convenios fijan con precisin dicho trmino, que suele de este modo fijarse por remisin a la
legislacin interna del Estado requerido (vid, como excepcin el Convenio entre Estados Unidos y
Canad, artculo XXVI.4.a segn la redaccin otorgada por el Protocolo, que fija como dies a quo la
fecha de recepcin de la solicitud y no la de aceptacin).
Otra cuestin de ndole temporal que se inserta en las clusulas convencionales, aunque
en una relativa minora de ellos, se refiere a la duracin mxima del proceso de asistencia recaudatoria, con la finalidad de proteger la seguridad jurdica de los sujetos obligados al pago. El perodo mximo suele oscilar entre 10 aos (Convenio entre Estados Unidos y Canad de 1994) y 15 aos
(Convenio entre Austria y Noruega de 1995, entre Armenia y Francia de 1997). Para la fijacin de
dichos perodos mximos de ejecucin, resultara conveniente la fijacin de un dies a quo a efectos
de facilitar el cmputo.
En otro orden de consideraciones, de las clusulas existentes puede extraerse otro principio de carcter general relativo a la competencia de los Estados contratantes para el conocimiento
de las reclamaciones relativas a las actividades relacionadas con la asistencia recaudatoria. En esta
cuestin cabe extraer dos criterios distintos de atribucin:

Todas aquellas cuestiones relativas al reconocimiento de la deuda o declarativas


de la misma, corresponden al Estado solicitante, por lo que deben ser sus rganos
los competentes para su conocimiento y resolucin. Ello implica que tras la transmisin de la solicitud no puede abrirse un nuevo perodo de reclamacin en el Estado requerido, que debe limitarse nicamente a ejecutar la deuda tributaria. (as
se recoge de forma expresa en los Convenios entre Austria y Francia de 1993 y de
Austria y Noruega de 1995). Cuestin diferente es la de determinar los efectos que
sobre la actuacin del Estado requerido y sobre la asistencia recaudatoria provoca
la interposicin de recurso en el Estado solicitante. Algunos Convenios establecen
de forma expresa que dicha reclamacin no suspende la ejecucin en el Estado
requerido (Convenio entre Armenia y Francia de 1997).

En cambio, o en consecuencia, en el Estado requerido, las reclamaciones nicamente pueden versar sobre la correccin legalidad de la medida ejecutiva. En
consecuencia, las medidas ejecutivas resultan impugnables ante el Estado requerido el que las toma y conforme a su legislacin interna, por lo que es el
Estado requerido el que debe verificar mediante su sistema de recursos y reclamaciones la correcta aplicacin de la clusula sobre asistencia recaudatoria.

En esta revisin deber habilitarse la posibilidad de verificar la correcta aplicacin de la


clusula convencional que habilita al recurso de la asistencia recaudatoria, mediante la incorporacin
de las correspondientes clusulas de oposicin que se derivan de los lmites, condiciones y requisitos
para la prestacin de la asistencia recaudatoria.
Este es el criterio que tambin recoge el Modelo de la OCDE (artculo 10).
33

4.7. Otras cuestiones procedimentales


Los Convenios analizados suelen incluir algunas clusulas adicionales referentes a los
procedimientos, su desarrollo y sus costes.
As, algunos Convenios delimitan el procedimiento de transferencia de las cantidades recaudadas, acordndose en otros de mutuo acuerdo entre las autoridades competentes de los estados
contratantes, o bien mediante consulta previa transmisin (A rgelia-Rumania, Argelia-Sudfrica).
Otros Convenios (Convenio entre Macedonia y Holanda) optan por sealar una cantidad
mnima de la deuda tributaria para permitir la iniciacin del procedimiento de asistencia.
Por lo que se refiere a los costes del procedimiento, la mayora de los Convenios sigue el
criterio general sentado en el Convenio del Consejo de Europa (artculo 26), que se basa en la distribucin de los costes del procedimiento de asistencia de acuerdo con las siguientes reglas:

Los costes ordinarios se soportan por el Estado requerido.

Los costes extraordinarios debe soportarlos el Estado solicitante17.

Otros Convenios, en cambio, optan porque sea el Estado solicitante el que asuma todos
los costes del procedimiento mediante el desembolso de los mismos, o la devolucin o no transferencia (Convenios entre Bangladesh y la India de 1991, entre India y Bielorusia). Una minora de convenios, opta finalmente porque sea el Estado requerido en que cargue con todos los costes, (Convenio
entre Armenia y Grecia).

4.8. Las medidas cautelares y provisionales


La complejidad que reviste el procedimiento, por su configuracin como medida de ltimo
recurso, la exigencia de agotamiento previo de las medidas internas (exhaustion rule), la amplia configuracin de las excepciones a la obligacin de proporcionar asistencia, as como el intrincado procedimiento a seguir, pueden llegar a reducir, de forma considerable, la efectividad del mecanismo
previsto para superar las barreras derivadas de la limitacin territorial de las facultades ejecutivas en
materia de recaudacin tributaria.
Para salvar esta inefectividad de la asistencia, muchos Convenios incorporan una clusula que ampla de forma considerable las posibilidades de utilizacin de la asistencia en garanta del
cobro de las deudas tributarias, fundamentalmente, mediante la posible solicitud y adopcin de medidas cautelares o provisionales por el Estado requerido en defensa de las deudas tributarias del Estado solicitante. Esta clusula ya se encontraba en los Convenios de la Sociedad de Naciones de 1943,
pasando posteriormente a formar parte del Proyecto de la OCDE (artculo 12) y del Convenio del
Consejo de Europa (artculo 12) con una redaccin similar en ambos casos. No obstante, la diferente
estructura de ambos textos puede llegar a generar diferentes efectos: as, el Proyecto de la OCDE
incluye un segundo prrafo relativo a los lmites aplicables a la adopcin de medidas cautelares; en
cambio el Convenio del Consejo de Europa proyecta sobre estas medidas los lmites establecidos con
carcter general en el Convenio (artculo 19 y artculo 21).
17 Vid. en tal sentido, los Convenios entre Estados Unidos y Canad, entre Letonia y Estonia, entre Finlandia y Lituania,
entre Noruega y Lituania, entre Armenia e Irn, o entre Macedonia y Holanda, este ltimo con una clusula de responsabilidad
por utilizacin incorrecta del procedimiento de asistencia.

34

Instituto de Estudios Fiscales


Estas clusulas referidas son bastante parcas en contenido, y tienen como finalidad fundamental, habilitar la solicitud y adopcin de medidas provisionales y cautelares destinadas al aseguramiento del cobro en el otro Estado de deudas tributarias, a pesar de que la liquidacin de la deuda
no sea firme. En definitiva, el principal objetivo de esta habilitacin consiste en evitar la exigencia de
firmeza de la deuda tributaria para solicitar la asistencia del otro Estado y prestar la misma. Sin embargo, debe tenerse en cuenta la diferente naturaleza de las medidas para las que se presta la asistencia recaudatoria, sean estas definitivas o provisionales, por lo que en este ltimo caso debera
reconocerse la existencia de un mnimo de garantas del particular en la clusula habilitante.
Por otra parte, el adelanto en el momento de solicitud de asistencia puede no ser suficiente en algunos casos para garantizar el cobro de forma efectiva. La razn de ello estriba en que
el Modelo de la OCDE entiende aplicable a las medidas cautelares la regla del agotamiento previo
del procedimiento ejecutivo en el Estado solicitante (exhaustion rule) (artculo 12.2 que se remite al
artculo 6.4). De este modo, aunque se permita solicitar medidas cautelares en el otro Estado antes
de que alcance firmeza la deuda, esta solicitud puede no llegar a producirse si el sujeto pasivo interpone un recurso o reclamacin en el Estado solicitante contra la propia existencia y/o contenido
de la deuda. Si dicho recurso comporta la suspensin de la ejecucin, o se solicita con la aport acin de la consiguiente garanta, el Estado solicitante no podr agotar los mecanismos de ejecucin
de la deuda, por lo que no slo se impide la firmeza del acto sino tambin el desarrollo del procedimiento ejecutivo en dicho Estado, de forma que se anula la garanta adicional de aseguramiento
de la deuda tributaria que incorpora el precepto dedicado a la adopcin de medidas cautelares. En
consecuencia, estimamos que dicha regla debera ser objeto de replanteamiento, atendiendo a la
finalidad que persigue la solicitud y adopcin de dichas medidas.
Por otra parte, en los textos analizados no se seala de forma concreta el momento a
partir del cual puede solicitarse la asistencia para la adopcin de medidas cautelares. Parece exigirse,
no obstante, y es lgico que as sea, aunque debera expresarse de forma ms clara en los Convenios, que la adopcin de estas medidas necesita de la previa existencia de una deuda tributaria liquidada por la Administracin18. Los Comentarios del Modelo de la OCDE y el Informe explicativo del
Convenio del Consejo de Europa indican, adems, y es lgico que as sea, que el Estado solicitante
ha debido de poder aplicar las medidas cautelares previstas en su propia legislacin. Ambas circunstancias concurrirn, en la normalidad de los casos, al exigir el Modelo de la OCDE que se haya agotado previamente el procedimiento ejecutivo en el Estado solicitante.
El anlisis del Convenio del Consejo de Europa reclama una planteamiento distinto. En
primer lugar, debe determinarse si las medidas provisionales y cautelares quedan afectadas por el
artculo 19, que es el que regula la exigencia de agotamiento previo del procedimiento ejecutivo en
el Estado solicitante. Aunque no se indique expresamente, puede considerarse que el artculo 19
establece lmites genricos a los diferentes tipos de mecanismos asistenciales habilitados por el
Convenio, por lo que tambin quedaran afectadas las medidas cautelares. El Informe Explicativo
confirma este planteamiento prrafo 177, en la medida en que refiere las limitaciones a cualquiera de las medidas reconocidas por el artculo 1 del Convenio, entre las que se refiere de forma ex presa a las medidas cautelares. En consecuencia, los mismos reproches cabra realizar al
Convenio del Consejo de Europa.
Los Convenios que incorporan la posibilidad de solicitar y adoptar medidas cautelares no
suelen exigir el cumplimiento de la regla del agotamiento del procedimiento en el Estado solicitante
para que el mismo pueda reclamar este tipo de asistencia. La mayora de Convenios se refieren nicamente a la posibilidad de solicitar estas medidas aunque la deuda se encuentre pendiente de re18 El informe explicativo del Convenio del Consejo de Europa as lo indica prrafo 127.

35

solucin administrativa o judicial, esto es, no haya alcanzado la firmeza (Convenios entre Argelia y
Francia, Argelia y Sudfrica, India y Bielorrusia, Armenia y Rusia, Estonia y Letonia, Dinamarca y
Turqua, Finlandia y Lituania, Lituania y Noruega). En cambio, no exigen que para solicitar o adoptar
las mismas deba verificarse el agotamiento de las medidas ejecutivas en el Estado solicitante. Parece, por tanto, que esta exigencia del agotamiento previo, solo debera resultar exigible en aquellos
Convenios en los que se trasladan a las medidas cautelares, mutatis mutandis, las condiciones exigibles para la adopcin de medidas ejecutivas por parte del Estado requerido (Convenios ente Blgica y
Dinamarca, Blgica y Espaa o entre Blgica y Alemania). Otros Convenios, ofrecen incluso un mayor
margen de actuacin a los Estados, al permitir su adopcin o solicitud en relacin a deudas tributarias
sobre las que todava pueden adoptarse medidas ejecutivas en el Estado solicitante (DinamarcaLuxemburgo), o incluso en relacin con deudas tributarias que no se encuentran contenidas en un
ttulo ejecutivo (Macedonia-Holanda).
En otro orden de consideraciones, deben analizarse las concretas medidas cautelares y
provisionales que puede adoptar el Estado requerido. El Modelo de la OCDE y el Convenio del Consejo Europeo se refieren de forma genrica a la adopcin de medidas cautelares pero no especifican el tipo concreto de medidas que pueden estar disponibles por parte del Estado requerido. El
Comentario del Modelo de la OCDE se refiere de forma concreta nicamente a las medidas de embargo preventivo (embargos, anotaciones preventivas) (seizure or freezing of assets) aunque a modo
de ejemplo (prrafo 1 de los comentarios al artculo 12).
Los Convenios, por su parte, suelen recurrir con carcter general a la clusula de reenvo
para concretar las medidas cautelares que el Estado requerido puede adoptar. De acuerdo con esta
regla, el Estado requerido podr adoptar las medidas cautelares previstas y reconocidas en su legislacin interna (Convenio entre Argelia y Francia, Argelia y Sudfrica, India y Bielorrusia, Espaa y
Blgica). En ausencia de precepto expreso, se llega a la misma conclusin por aplicacin de la clusula de reenvo. Esta es por otra parte, la solucin ya propuesta por los Modelos de la Sociedad de
Naciones. Sin embargo, estimamos que esta regla debera ser objeto de replanteamiento, incorporando, de una parte, las exigencias derivadas del principio de reciprocidad, y de otra, una delimitacin
que excluyera determinadas medidas provisionales que por su naturaleza, y a pesar de su previsin
en la normativa interna del Estado requerido, no deberan poder utilizarse para la asistencia internacional en materia de recaudacin; tal es el caso, por ejemplo, de las liquidaciones cautelares, en la
medida en que dichas liquidaciones nicamente pueden efectuarse por el Estado solicitante.
Retomando la primera razn que invita al replanteamiento de la clusula de reenvo, la
clusula de asistencia administrativa no debera permitir una extensin de las facultades de adopcin de
medidas cautelares previstas en la normativa del Estado solicitante, sino como mucho la posibilidad de
aplicar dichas medidas u otras de similar naturaleza en otro Estado, de acuerdo con su propia normativa19. Apoya esta consideracin la particular naturaleza de dichas medidas, que deben estar inspiradas
por los principios de proporcionalidad, transitoriedad, provisionalidad y fungibilidad (Grau Ruiz). A su
vez, por la propia naturaleza transitoria de la medida, parece oportuno exigir de forma patente en este
campo la necesaria salvaguarda y reforzamiento de las garantas de los particulares, que pueden verse
abocados al cumplimiento de obligaciones impensables por la aplicacin de una legislacin procedimental que no es la que corresponde al tributo debido. En consecuencia, en ausencia de una formulacin del estatuto del contribuyente a nivel internacional, consideramos que la aplicacin estricta de la
regla de la reciprocidad constituye la mejor garanta para la salvaguarda de los intereses de los particulares frente a la adopcin de medidas ejecutivas de carcter provisional y transitorio.
19 Si la legislacin interna de un Estado miembro no puede aplicar una medida cautelar especfica o ninguna medida
cautelar en general no parece lgico que la clusula de asistencia administrativa para la recaudacin le faculte para solicitar
del otro Estado la adopcin de dichas medidas de acuerdo con la legislacin interna de ese otro Estado en defensa de su
inters.

36

Instituto de Estudios Fiscales


A nuestro parecer, el Convenio del Consejo de Europa respalda dicha consideracin. En
efecto, este Convenio recoge las limitaciones a la obligacin de proporcionar asistencia de forma
conjunta, por lo que las mismas resultan aplicables tanto a las medidas ejecutivas como a las medidas cautelares. En consecuencia, el artculo 21.2 .a) del Convenio, en el que se recogen las exigencias del principio de reciprocidad, resulta aplicable tambin a las medidas cautelares adoptadas en
virtud del artculo 12 del Convenio.

5. CONSIDERACIONES FINALES

Del anlisis efectuado cabe extraer una serie de consideraciones de inters general.
En primer lugar, debe destacarse la progresiva inclusin de clusulas especficas de
asistencia para la recaudacin en los Convenios de doble imposicin, fundamentalmente en los
convenios firmados a partir de la dcada de los noventa. Esta consolidacin de la asistencia en
materia de recaudacin pone de manifiesto el cambio de perspectiva desde el que abordan los Estados el fenmeno de la cooperacin administrativa internacional, en sus diferentes manifestaciones, como mecanismo necesario para asegurar la correcta aplicacin de sus respectivos sistemas
tributarios internos. A su vez, el anlisis de las clusulas convencionales habilitantes de la asistencia recaudatoria interadministrativa demuestra la preferencia de los Estados por incluir dicha habilitacin en Convenios bilaterales, frente a la utilizacin de Convenios multilaterales. Los Convenios
bilaterales se adaptan mejor a las necesidades, exigencias y voluntades respectivas de los Estados
contratantes y permiten una mejor delimitacin y engarce de las exigencias de los respectivos ordenamientos tribut arios internos.
Sin embargo, la progresiva inclusin de la clusula en los Convenios de doble imposicin
contrasta con la inexistencia de datos estadsticos disponibles que demuestren la efectividad de las
clusulas como mecanismo de control y aseguramiento del pago de la deuda tributaria. Asimismo,
debe subrayarse que la pervivencia de algunas clusulas clsicas de exclusin, como la clusula de
nacionalidad, o la de orden pblico, desvirta la esencia y finalidad de la propia clusula.
Finalmente, debe ponerse de manifiesto la escasa atencin prestada a las garantas de
los particulares en las clusulas contenidas en los Convenios de doble imposicin. La remisin a la
normativa interna de alguno de los Estados contratantes en virtud de la clusula de reenvo, o de
sus excepciones no ofrece una respuesta satisfactoria a la demanda de proteccin de la posicin de
los particulares frente al ejercicio de las facultades ejecutivas administrativas. Mecanismos como la
suspensin del procedimiento en el Estado requerido, deben actuarse en atencin a lo dispuesto en
la normativa de dicho Estado y en funcin de sus presupuestos, que no suelen prestar atencin especial a los condicionantes de la asistencia internacional. En este sentido, consideramos que, permaneciendo a nivel embrionario la elaboracin de un estatuto internacional del contribuyente, el
reforzamiento del principio de reciprocidad en esta materia constituye el mecanismo que puede contribuir al respeto de los derechos y garantas de los contribuyentes de mejor grado, en conjuncin con
el reconocimiento de efecto directo a los lmites y condiciones impuestas a la prestacin de la asistencia para la recaudacin, de forma que pudieran ser alegados por los particulares y enjuiciados por
los respectivos tribunales nacionales, en atencin a la distribucin de funciones que sobre la materia
establecen las propias clusulas.
37

Xxxxx

ANEXO
CLUSULAS CONVENCIONALES
DE ASISTENCIA ADMINISTRATIVA EN
MATERIA DE RECAUDACIN

xxxxx

SUMARIO

A. Modelos de Convenio
A. A.1. Modelo de Convenio de la OCDE
A. A.2. Modelo de Convenio de la Sociedad de Naciones
A. A.2. Mxico
A. A.2. Londres
B. Convenios multilaterales
A. B.1. Convenio sobre Asistencia Mutua Administrativa en Materia Tributaria del Consejo de
A. B.1. Europa y la OCDE de 25 de enero de 1988
A. B.2. Convenio nrdico sobre asistencia administrativa
C. Convenios bilaterales
A. C.1. Clusula reducida
A. A.2. 1. CDI Turkmenistan-Uzbekistan. 1996
A. A.2. 2. Convenio para intercambio de informacin entre Estados Unidos y Trinidad y Tobago. 1989
A. A.2. 3. CDI Trinidad y Tobago. Estados Unidos. 1970
A. A.2. 4. CDI Filipinas-Rumana. 1994
A. A.2. 5. CDI Israel-Noruega. 1996
A.
A.
A.
A.
A.

C.2.
A.2.
A.2.
A.2.
A.2.

Clusula bsica
1. CDI Francia-Noruega. 19 diciembre 1980
2. CDI Noruega-Senegal. 1994
3. CDI Marruecos-Tnez. 1974
4. CDI India-Marruecos. 1998

A.
A.
A.
A.
A.
A.
A.

C.3.
A.2.
A.2.
A.2.
A.2.
A.2.
A.2.

Clusula completa
1. CDI Francia-Espaa. 1995
2. CDI Suecia-Tnez. 1960
3. CDI Noruega-Venezuela. 1997
4. CDI Holanda-Ucrania. 1995
5. CDI Francia-Argelia de 17 de mayo de 1982
6. CDI Argelia-Sudfrica. 1998

D. Otros documentos de inters


A. D.1. Canje de notas

xxxxx

Instituto de Estudios Fiscales

A. MODELOS DE CONVENIO
A.1. Modelo de Convenio de la OCDE
Modelo de Convenio de la OCDE de 29 de enero de 1981.
TITLE OF THE CONVENTION
CONVENTION BETWEEN (STATE A) AND (STATE B) FOR MUTUAL ADMINISTRATIVE
ASSISTANCE IN THE RECOVERY OF TAX CLAIMS
PREAMBLE OF THE CONVENTION
NOTE: The Preamble of the Convention shall be drafted in accordance with the constitutional procedure of both Contracting States.
Chapter I
Scope of the Convention
Article 1.

Object Of The Convention And Persons Covered

1. The Contracting States shall provide assistance to each other in the recovery of tax claims and in
the service of documents.
2. This Convention shall apply to any person who, under the laws of the State applying for assistance, is liable for payment of the tax, whether or not by withholding, or is the addressee of the document
to be served.
Article 2.

Taxes Covered

1. This Convention shall apply to the following taxes:


1. a) (in State A): * * *
1. b) (in State B): * * *
2. The Convention shall apply also to any identical or substantially similar taxes which are imposed
after the date of signature of the Convention, in addition to, or in place of, the taxes specified in paragraph 1. The competent authorities of the Contracting States shall notify each other of changes which
have been made in their respective taxation laws.
Chapter II
Article 3.

Definitions

For the purposes of this Convention, unless the context otherwise requires:
a) the terms "applicant State" and "requested State" mean respectively the Contracting State
applying for assistance and the Contracting State whose assistance is requested;
b) the term "tax claim" means any tax, as well as interest thereon and costs incidental to recovery,
which are owed and not yet paid;
c) the term "competent authority" means:
i) (in State A) * * *
ii) (in State B) * * *
43

Chapter III
Forms of Assistance
Article 4.

Service Of Documents

1. At the request of the applicant State the requested State shall, in accordance with its laws and
administrative practice applying to the service of documents of the same or of a substantially similar nature, serve upon the addressee the documents, including those relating to judicial dec isions, which emanate from the applicant State and which relate to a tax covered by this
Convention.
2. The requested State shall promptly inform the applicant State of the action taken on the request
referred to in paragraph 1 and of the date on which the service has taken place.
3. Nothing in this Convention shall be construed as invalidating any service of documents by a Contracting State in accordance with its laws.
Article 5.

Exchange Of Information

At the request of the applicant State the requested State shall provide any information useful to the
applicant State in the recovery of its tax claim and which the requested State has power to obtain for
the purpose of recovering its own tax claims.
Article 6.

Assistance In Recovery

1. At the request of the applicant State the requested State shall recover tax claims of the firstmentioned State in accordance with the laws and administrative practice applying to the recovery of its
own tax claims, unless otherwise provided by this Convention.
2. The provisions of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and which may no longer be contested.
3. Assistance in recovery of tax claims concerning a deceased person or his estate shall be limited to
the value of the estate or of the property acquired by each beneficiary of the estate, according to
whether the claim is to be recovered from the estate or from the beneficiaries thereof.
4. The requested State shall not be obliged to accede to the request:
4. a) if the applicant State has not exhausted all remedies in its own territory for the recovery of its
tax claim, unless the recovery in the applicant State would give rise to considerable difficulties, or
4. b) if and insofar as it considers the tax claim to be contrary to the provisions of a convention for
the avoidance of double taxation which it has concluded with the applicant State or of any other convention to which both States are parties.
Article 7.

Documents Accompanying the Request for Assistance in Recovery

1. The request for assistance in the recovery of a tax claim shall be accompanied:
1. a) by a declaration that the tax claim concerns a tax covered by the Convention and that it may
no longer be contested,
1. b) by an official copy of the instrument permitting enforcement in the applicant State,
1. c) by any other document required for recovery, and
1. d) where appropriate, by a certified copy of any relevant decision of an administrative body or of a
court of law.
44

Instituto de Estudios Fiscales


2. The instrument permitting the enforcement in the applicant State shall, where appropriate, and in
accordance with the provisions in force in the requested State, be accepted, recognised, supplemented or replaced by an instrument permitting enforcement in the latter State as soon as possible after
the date of the receipt of the request for assistance.
Article 8.

Period Of Limitation

1. Questions concerning any period of limitation of a tax claim shall, notwithstanding the provisions of
Article 16, be governed solely by the laws of the applicant State. The request for assistance in recovery shall give particulars concerning the period of limitation of the tax claim.
2. 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.
Article 9.

Priority

The tax claim for the recovery of which assistance is provided shall not have in the requested State
any priority specially accorded to the tax claims of that State.
Article 10. Disputes
1. Actions disputing the enforcement measures taken by the requested State shall be brought only
before the competent body of that State.
2. Actions disputing the existence or the amount of the tax claim or the instrument permitting enforcement in the applicant State shall be brought only before the competent body of that State.
3. The applicant State shall immediately notify the requested State of the fact that an action ref erred to in paragraph 2 has been brought. Upon receipt of the notification the requested State shall
suspend the recovery procedure pending the decision of the competent body. The requested
State may, however, after having consulted with the applicant State, take measures of conservancy to guarantee recovery. As soon as a final decision on the action has been given the applicant
State shall notify the requested State of this decision and whether it maintains the request for
assistance.
4. Any interested party may also inform the requested State of an action referred to in paragraph 2
having been brought. Upon the receipt of such information the requested State shall consult on the
matter, if necessary, with the applicant State.
Article 11. Deferral Of Payment
The requested State may allow deferral of payment or payment by installments, if its laws or administrative practice permit it to do so in similar circumstances, but shall first inform the applicant
State.
Article 12. Measures Of Conservancy
1. At the request of the applicant State the requested State shall take measures of conservancy to
guarantee recovery of the tax claim, even if it is contested or is not yet the subject of an instrument
permitting enforcement.
2. The provisions of paragraph 4 of Article 6, Article 7 and Article 10 shall apply mutatis mutandis to
the measures mentioned in paragraph 1.
45

Chapter IV
Provisions Relating to All Forms of Assistance
Article 13. Information To Be Provided By The Applicant State
1. A request for assistance shall indicate where appropriate:
1. a) the authority or agency which initiated the request made by the competent authority;
1. b) the name, address and any other particulars useful for the identification of the person
concerned;
1. c) the nature of the tax claim, or, in case of a request for service of documents only, the nature
and the subject of the document to be served;
1. d) the components of the tax claim;
1. e) the assets from which the tax claim may be recovered.
2. As soon as any other useful information relating to the request for assistance comes to the
knowledge of the applicant State, it shall forward it to the requested State. Article 16 shall apply mutatis mutandis thereto.
Article 14. Response To The Request For Assistance
1. If the request for assistance is complied with, the requested State shall inform the applicant State
of the action taken and of the outcome of the assistance as soon as possible.
2. If the request is declined, the requested State shall inform the applicant State of that decision and
the reasons for it as soon as possible.
3. The requested State shall in any case provide the applicant State with all information useful in the
recovery of its tax claim.
Article 15. Obligation Of Secrecy
Any information received by a Contracting State shall be treated as secret in the same manner as
information obtained under the laws of that State and shall be disclosed only to persons or authorities
(including courts and administrative bodies) involved in the recovery of, or in the enforcement or prosecution in respect of, the taxes covered by the Convention. Such persons or authorities shall use the
information only for such purposes. They may disclose the information in public court proceedings or
in judicial decisions.
Article 16. Limits To The Obligation To Lend Assistance
In no case shall the provisions of this Convention be construed so as to impose on the requested
State the obligation:
a) to carry out measures at variance with the laws or administrative practice of either Contracting State;
b) to carry out measures which it considers contrary to public policy (ordre public);
c) to supply information which is not obtainable under the laws or in the normal course of the administration of either Contracting State;
d) to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
46

Instituto de Estudios Fiscales


Chapter V
Article 17. Implementation Of The Convention
1. The Contracting States shall communicate with each other for the implementation of this Convention through their respective competent authorities. The competent authorities of the Contracting States may communicate directly for this purpose.
2. The competent authorities of the Contracting States shall by mutual agreement settle the mode of
application of the Convention.
3. Should any difficulty or doubt arise as to the interpretation or application of the Convention, then
the competent authorities shall endeavour to settle the question as soon as possible by mutual
agreement.
Chapter VI
Final Provisions
Article 18. Entry Into Force
1. This Convention shall be ratified and the instruments of ratification shall be exchanged at * * * as
soon as possible.
2. The Convention shall enter into force upon the exchange of the instruments of ratification and its
provisions shall have effect:
2. a) (in State A): * * *
2. b) (in State B): * * *
Article 19. Termination
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State
may terminate the Convention, through diplomatic channels, by giving notice of termination at least six
months before the end of any calendar year after the year * * *. In such event the Convention shall
cease to have effect:
a) (in State A): * * *
b) (in State B): * * *
TERMINAL CLAUSE
Note: The terminal clause concerning the signing shall be drafted in accordance with the constitutional procedure of both Contracting States.
RECOMMENDATION OF THE COUNCIL CONCERNING MUTUAL ADMINISTRATIVE ASSISTANCE
IN THE RECOVERY OF TAX CLAIMS
(Adopted by the Council on 29th January 1981)
The Council,
Having regard to Article 5 (b) of the Convention on the Organisation for Economic Co-operation and
Development of 14th December 1960;
Having regard to the Recommendation of the Council of 21st September 1977 on Tax Avoidance and
Evasion;
47

Having regard to the Report of the Committee on Fiscal Affairs of 29th June 1979 on a Model Convention for Mutual Administrative Assistance in the Recovery of Tax Claims (hereafter referred to as the
"Model Convention");
Considering that the development of international movement of persons, capital, goods and services,
although highly beneficial in itself, has increased the possibilities of escaping tax, which therefore requires increasing co-operation between tax authorities of OECD Member countries;
Noting that, for the correct assessment of taxes, such co- operation exists on the basis of provisions
relating to exchanges of information under bilateral conventions for the avoidance of double taxation
with respect to taxes on income and on capital which are in accordance with the OECD Model Convention set out in the Annex to the Council Recommendation of 11th April 1977 concerning the avoidance of double taxation;
Considering that increased co-operation is also desirable in the recovery of tax claims of any kind, in
order to counteract the attempts made by certain taxpayers to escape payment of tax;
Considering that such co-operation may now, for a substantial number of OECD Member countries,
take the form of bilateral conventions between themselves to this effect;
Considering that the new Model Convention and the Commentaries thereto will facilitate the conclusion of such conventions on the basis of uniform principles, definitions and methods, and will permit a
common interpretation in this field;
I. RECOMMENDS to the Governments of Member countries:
1. to conclude bilateral conventions concerning mutual administrative assistance in the recovery of
tax claims, insofar as they are not prevented from doing so by political, legal or practical obstacles;
2. when concluding such bilateral conventions between them, to conform to the Model Convention
attached as interpreted in the Commentaries thereto, or to adopt provisions leading to even closer cooperation in this field.
II. REQUESTS the Governments of Member countries to notify the Organisation of the text of any
convention concerning mutual administrative assistance in the recovery of tax claims concluded with
each other and, where appropriate, the reasons why the provisions of the Model Convention have not
been adopted in such conventions.
III. INSTRUCTS the Committee on Fiscal Affairs:
1. to examine the notifications so supplied and to report to the Council as appropriate;
2. to pursue further its work on developing mutual administrative assistance between tax authorities
both at bilateral and multilateral level, and to make appropriate proposals to this effect.

A.2. Sociedad de Naciones


Mxico, 1943.
MEXICO DRAFT MODEL BILATERAL CONVENTION FOR THE ESTABLISHMENT OF
RECIPROCAL ADMINISTRATIVE ASSISTANCE FOR THE ASSESSMENT AND COLLECTION
OF DIRECT TAXES
Article I.
With a view of assuring, in the interest of Governments and taxpayers, an effective and fair application
of the taxes to which apply the Conventions for the Prevention of Double Taxation of Income and Suc 48

Instituto de Estudios Fiscales


cessions, concluded this day by the contracting States, each of the contracting States undertakes,
subject to reciprocity, to furnish on special request such information in matters of taxation as the competent authorities of each State have at their disposal or are in a position to obtain under their own
laws and as may be of use to the competent authorities of the other State in the assessment of the
above-mentioned taxes and to lend assistance to the competent authorities of the other State in the
collection of such taxes.
Article II
The competent authorities of each of the contracting States shall be entitled to obtain through direct
correspondence, from the competent authorities of the other contracting State, information concerning
particular cases that is necessary for the assessment of the taxes to which the present Convention
relates.
Article III
In accordance with the preceding Article, the competent authorities of each contracting State shall
transmit, in concrete cases on special request, to the competent authorities of the other State:
a. The name and address of any individual, partnership, corporation or other entity having an address
in the territory of the other State and deriving from sources within the territory of the former State rents,
dividends, interests, royalties, income from trusts, wages, salaries, pensions, annuities or other fixed
or determinable periodical income, indicating the amount of such receipts in the case of each
addressee;
b. An extract of the inventories received by the competent authorities in the case of property passing
on the decease of persons that had an address in the territory of the other State or the nationality of
that State;
c. Any particulars which the competent authorities may obtain from banks, insurance companies, or
other financial institutions concerning assets and claims belonging to persons having an address in the
territory of the other State;
d. Any particulars which the competent authorities may obtain from inventories in the case of property
passing on death concerning debts contracted to, or property passing to, persons having an address
in the territory of the other State.
Article IV
1. The competent authorities of each of the contracting States shall be entitled to obtain, through
direct correspondence, the assistance and support of the competent authorities of the other contracting State for the collection of the taxes to which the present Convention relates together with interest,
costs, additions to taxes, and fines not being of a penal character, according to the laws of the State
applied to, in the case of taxes that are definitely due according to the laws of the applying State.
2. In the case of a request for the enforcement of a tax, revenue claims of each of the contracting
States which have been finally determined shall be accepted for enforcement by the other contracting
State and collected in that State in accordance with the laws applicable to the enforcement and collection of its own taxes.
3. The request shall be accompanied by such documents as are required by the laws of the applying
State to establish that the taxes are definitely due.
4. If a revenue claim is not definitely due, the State applied to may, on the request of the other contracting
State, take such measures of conservancy as are authorised by the revenue laws of the former State.
49

Article V
Special requests for information and/or assistance for the enforcement of taxes under Articles II and IV
of the present Convention may be refused in the following cases:
a. If they involve the obligation to obtain or supply information which is not procurable under the le gislation of the State applied to or that of the applying State;
b. If they imply administrative or judicial action incompatible with the legislation and practice of either
contracting State;
c. If compliance involves violation of a professional, industrial or trade secret;
d. If the request relates to a taxpayer who is a national of the State applied to;
e. If, in the opinion of the State applied to, compliance with the request may compromise its security
or sovereign rights.
Article VI
When the competent authorities of one of the contracting States have requested from the authorities
of the other State information to which this Convention applies, they shall observe secrecy as regards
such information, in the same way and to the same extent as is done in the State that supplies it, and
the competent authorities of the former State shall apply to its officials the administrative and penal
sanctions that correspond, under its own laws, to the violation of such secrecy.
Article VII
The competent authorities of the two contracting States may prescribe regulations necessary to interpret and carry out the provisions of this Convention. With respect to the provisions of this Convention
relating to exchange of information, service of documents and mutual assistance in the collection of
taxes, such authorities may, by common agreement, prescribe rules concerning matters of procedure,
forms of application and reply, conversion of currency, disposition of amounts collected, minimum
amounts subject to collection and related matters.
Article VIII
1. This Convention and the accompanying Protocol, which shall be considered to be an integral part
of the Convention, shall be ratified and the instruments of ratification shall be exchanged at . . . as
soon as possible.
2. This Convention and Protocol shall become effective on the first day of January 19 . . .. They shall
continue effective for a period of three years from that date and indefinitely after that period. They may,
however, be terminated by either of the contracting States at the end of the three-year period or at any
time thereafter, provided that at least six months prior notice of termination has been given, the termination to become effective on the first day of January following the expiration of the six-month period.
Done in duplicate, at _____ this _____ day of _____ 19 _____.

PROTOCOL
On proceeding to sign the Convention concluded this day for the Establishment of Reciprocal Administrative Assistance for the Assessment and Collection of Direct Taxes, the undersigned Plenipotentiaries, duly authorised by their respective Governments for the purpose, have made the following joint
declaration, which shall form an integral part of the said Convention.
50

Instituto de Estudios Fiscales


Article I
As used in the foregoing Convention, the term "competent authorities" means the highest tax
authorities of each of the contracting States or the duly authorised representatives of such authorities.
Article II
Reciprocity is deemed to exist as regards requests under Article III of the foregoing Convention.
In the matter of other requests, reciprocity shall be deemed to exist when the request is accompanied by a declaration by the competent authorities who make the application, officially confi rming that any similar request would be complied with in accordance with the laws of the
applicant State.
Article III
Information communicated under Article II shall be in the official language of the State by which they
are communicated.
Article IV
1. Special requests for information shall specify: the authority making the request; the name, address
and nationality of the person to whom the request relates; the taxation in respect of which the request
is made and period or date in respect of which it is imposed.
2. Requests for the service of documents shall specify, in addition to the particulars mentioned in the
first paragraph of this Article: the address of the recipient; and the nature and purpose of the document for service.
3. Requests concerning the collection of taxes shall indicate, in addition to the information mentioned
in the first paragraph of this Article: the amount of principal due and interest due and the date from
which such interest begins to run; in the case of fiscal penalties, the nature and amount of such penalties; and any other information of a nature to facilitate or accelerate collection.
Article V
Requests to which Article IV refers shall be formulated in the official language of the applicant State
and accompanied by a translation in the official language of the State applied to.
Article VI
The competent authorities of the State to which a request for the service of documents is made may
limit their action in connection with the service of the document to merely handing it to the recipient, if
the latter is willing to receive it.
Article VII
If the competent authorities of the applicant State so desire, the document may be served in the form
prescribed in similar cases by the internal law of the State applied to.
Article VIII
Requests for collection must be accompanied by a copy or official extract of the final decision or order
by the competent authorities concerning the revenue claim in question and by a statement from the
competent authorities to the effect that the revenue claim is final.
51

Article IX
No request for assistance for the collection of taxes shall be formulated when:
a. There is a presumption that the amount due is in fact recoverable in the interested State;
b. The amount due is less than . . ..
Article X
Assistance procedure shall be in the form for which the laws of the State applied to provide, as stipulated in the Convention. Nevertheless, any special forms of assistance not being incompatible with the
laws of the State applied to may be adopted at the request of the applying State.
Article XI
Revenue claims for collection shah not receive preference over either public or private claims in the
State applied to.
Article XII
The authorities of the State applied to shall take all such steps and employ all such means of action as
they would be bound to take and employ in similar cases, when their own interests are involved, provided that no means of action shall be employed to which there is no corresponding means of action
under the law of the applicant State. In doubtful cases, the competent authorities of the applicant State
must certify that their national legislation empowers them to comply with a similar request from the
State applied to.
Article XIII
The competent authorities of the State applied to shall inform, without delay, the competent authorities
of the applicant State as to the action taken on the request, whether such action is complete or incomplete.
Article XIV
If a request cannot be complied with, the competent authorities of the State applied to shall advise the
competent authorities of the applicant State of the reasons which prevent complying with the request,
and shall transmit to such authorities all information which may have a bearing on the case.
Article XV
The State applied to shall be responsible to the applying State for the sums collected on the latter's
behalf by its officials or agents.
Article XVI
Collection shall always take place in the currency of the State applied to. To that effect, the competent
authorities of the State applied to shall convert the amount for collection into their own currency at the
last rate quoted between the two contracting States.
Article XVII
Amounts collected by the competent authorities of one State on behalf of the competent authorities of
the other State shall be paid over immediately, after deduction of the costs under Article XVIII below,
to the account of the Central Bank of the applying State with the Central Bank of the State applied to.
52

Instituto de Estudios Fiscales


Article XVIII
No fees or costs shall be charged for action taken on requests for assistance. This provision shall,
however, not apply, in the absence of any agreement to the contrary, to emoluments paid to
witnesses, experts, agents of execution and to legal and judicial fees incurred in connection with the
service of a document or the enforcement of a revenue claim. The revenue authorities shall notify
each other as required of the probable amount of such costs, fees or charges. When relating to the
collection of a revenue claim, the amount of such costs, fees and charges shall be retained from the
amount collected by the competent authorities of the State applied to.
Article XIX
The Convention shall not apply to measures of conservancy in respect to taxes that have not yet been
assessed.
Article XX
Over and above the measures of assistance for which the Convention provides, the competent revenue authorities of the two contracting States may concert together for the exchange of information
other than that for which provision is made and also for the purpose of the assessment of the taxes to
which the Convention relates.

Londres. Modelo de Convenio de la Sociedad de Naciones.1946.


LONDON DRAFT MODEL BILATERAL CONVENTION FOR THE ESTABLISHMENT OF
RECIPROCAL ADMINISTRATION ASSISTANCE FOR THE ASSESSMENT AND COLLECTION
OF TAXES ON INCOME, PROPERTY, ESTATES AND SUCCESSIONS
Article I
With a view of assuring, in the interest of Governments and taxpayers, an effective and fair application
of the taxes to which apply the Conventions for the Prevention of Double Taxation of Income and Estates and Successions, concluded this day by the contracting States, each of the contracting States
undertakes, subject to reciprocity, to furnish on special request such information in matters of taxation
as the competent authorities of each State have at their disposal or are in a position to obtain under
their own revenue laws and as may be of use to the competent authorities of the other State in the
assessment of the above-mentioned taxes and to lend assistance to the competent authorities of the
other State in the collection of such taxes.
Article II
The competent authorities of each of the contracting States shall be entitled to obtain through direct correspondence, from the competent authorities of the other contracting State, information concerning particular
cases that is necessary for the assessment of the taxes to which the present Convention relates.
Article III
In accordance with the preceding Article, the competent authorities of each contracting State shall
transmit, in the ordinary course as soon as possible after the expiration of each calendar (or fiscal)
year, to the competent authorities of the other State:
a. The name and address of any individual, partnership, corporation or other entity having an address
in the territory of the other State and deriving from sources within the territory of the former State rents,
53

dividends, interest, royalties, income from trusts, wages, salaries, pensions, annuities or other fixed or
determinable periodical income, indicating the amount of such receipts in the case of each addressee;
b. An extract of the inventories received by the competent authorities in the case of property passing
on the decease of persons that had an address in the territory of the other State or the nationality of
that State;
c. Any particulars which the competent authorities may obtain from banks, insurance companies, or
other financial institutions concerning assets and claims belonging to persons having an address in the
territory of the other State;
d. Any particulars which the competent authorities may obtain from inventories in the case of property
passing on death concerning debts contracted to, or property passing to, persons having an address
in the territory of the other State.
Article IV
1. The competent authorities of each of the contracting States shall be entitled to obtain, through
direct correspondence, the assistance and support of the competent authorities of the other contracting State for the collection of the taxes to which the present Convention relates together with interest,
costs, additions to taxes, and fines not being of a penal character, according to the laws of the State
applied to, in the case of taxes that are definitely due according to the laws of the applying State.
2. In the case of a request for the enforcement of a tax, revenue claims of each of the contracting
States which have been finally determined shall be accepted for enforcement by the other contracting
State and collected in that State in accordance with the laws applicable to the enforcement and collection of its own taxes.
3. The request shall be accompanied by such documents as are required by the laws of the applying
State to establish that the taxes are definitely due.
4. If a revenue claim is not definitely due, the State applied to may, on the request of the other contracting State, take such measures of conservancy as are authorised by the revenue laws of the former State for the enforcement of its own taxes.
Article V
Special requests for information and/or assistance for the enforcement of taxes under Articles II and IV
of the present Convention may be refused in the following cases:
a. If they involve the obligation to obtain or supply information which is not procurable under the le gislation of the State applied to or that of the applying State;
b. If they imply administrative or judicial action incompatible with the legislation and practice of either
contracting State;
c. If compliance involves violation of a professional, industrial or trade secret;
d. If the request relates to a taxpayer who is a national of the State applied to;
e. If, in the opinion of the State applied to, compliance with the request may compromise its security
or sovereign rights.
Article VI
When the competent authorities of one of the contracting States have requested from the authorities
of the other State information to which this Convention applies, they shall observe secrecy as regards
54

Instituto de Estudios Fiscales


such information, in the same way and to the same extent as is done in the State that supplies it, and
the competent authorities of the former State shall apply to its officials the administrative and penal
sanctions that correspond, under its own laws, to the violation of such secrecy.
Article VII
The competent authorities of the two contracting States may prescribe regulations necessary to interpret and carry out the provisions of this Convention. With respect to the provisions of this Convention
relating to exchange of information, service of documents and mutual assistance in the collection of
taxes and evidence of reciprocity, such authorities may, by common agreement, prescribe rules concerning matters of procedure, forms of application and reply, conversion of currency, disposition of
amounts collected, minimum amounts subject to collection and related matters.
Article VIII
1. This Convention and the accompanying Protocol, which shall be considered to be an integral part
of the Convention, shall be ratified and the instruments of ratification shall be exchanged at as . . .
soon as possible.
2. This Convention and Protocol shall become effective on the first day of January 19 . . .. They shall
continue effective for a period of three years from that date and indefinitely after that period. They may,
however, be terminated by either of the contracting States at the end of the three-year period or at any
time thereafter, provided that at least six months prior notice of termination has been given, the termination to become effective on the first day of January following the expiration of the six-month period.
Done in duplicate, at _____ this _____ day of _____ 19 _____.

Protocolo sobre asistencia administrativa en materia de recaudacin tributaria. Londres 1946.


PROTOCOL
On proceeding to sign the Convention concluded this day for the Establishment of Reciprocal Administrative Assistance for the Assessment and Collection of Taxes on Income, Property, Estates and Successions,
the undersigned Plenipotentiaries, duly authorised by their respective Governments for the purpose, have
made the following joint declaration, which shall form an integral part of the said Convention.
Article I
As used in the foregoing Convention, the term "competent authorities" means the highest tax authorities of each of the contracting States or the duly authorised representatives of such authorities.
Article II
Reciprocity is deemed to exist as regards requests under Article III of the foregoing Convention. In the
matter of other requests, reciprocity shall be deemed to exist when the request is accompanied by a
declaration by the competent authorities who make the application, officially confirming that any similar
request would be complied with in accordance with the laws of the applicant State.
Article III
1. Special requests for information shall specify: the authority making the request; the name, address
and nationality of the person to whom the request relates; the taxation in respect of which the request
is made and period or date in respect of which it is imposed.
55

2. Requests for the service of documents shall specify, in addition to the particulars mentioned in the
first paragraph of this Article: the address of the recipient; and the nature and purpose of the document for service.
3. Requests concerning the collection of taxes shall indicate, in addition to the information mentioned
in the first paragraph of this Article: the amount of principal due and interest due and the date from
which such interest begins to run; in the case of fiscal penalties, the nature and amount of such penalties; and any other information of a nature to facilitate or accelerate collection.
Article IV
The competent authorities of the State to which a request for the service of documents is made may
limit their action in connection with the service of the document to merely handing it to the recipient, if
the latter is willing to receive it.
Article V
If the competent authorities of the applicant State so desire, the document may be served in the form
prescribed in similar eases by the internal law of the State applied to.
Article VI
Requests for collection must be accompanied by a copy or official extract of the final decision or order
by the competent authorities concerning the revenue claim in question and by a statement from the
competent authorities to the effect that the revenue claim is final.
Article VII
No request for assistance for the collection of taxes shall be formulated when:
a. There is a presumption that the amount due is in fact recoverable in the interested State;
b. The amount due is less than . . ..
Article VIII
Assistance procedure shall be in the form for which the laws of the State applied to provide, as stipulated in the Convention. Nevertheless, any special forms of assistance not being incompatible with the
laws of the State applied to may be adopted at the request of the applying State.
Article IX
Revenue claims for collection shall not receive preference over either public or private claims in the
State applied to.
Article X
The authorities of the State applied to shall take all such steps and employ all such means of action as they
would be bound to take and employ in similar cases, when their own interests are involved, provided that
no means of action shall be employed to which there is no corresponding means of action under the law of
the applicant State. In doubtful cases, the competent authorities of the applicant State must certify that their
national legislation empowers them to comply with a similar request from the State applied to.
Article XII
The competent authorities of the State applied to shall inform, without delay, the competent authorities of
the applicant State as to the action taken on the request, whether such action is complete or incomplete.
56

Instituto de Estudios Fiscales


Article XII
The State applied to shall be responsible to the applying State for the sums collected on the latter's
behalf by its officials or agents.
Article XIII
Collection shall always take place in the currency of the State applied to. To that effect, the competent
authorities of the State applied to shall convert the amount for collection into their own currency at the
rate of exchange prevailing at the date that the request is received.
Article XIV
Amounts collected by the competent authorities of one State on behalf of the competent authorities of
the other State shall be paid over immediately, after deduction of the costs under Article XV below, to
the account of the Central Bank of the applicant State with the Central Bank of the State applied to.
Article XV
No fees or costs shall be charged for action taken on requests for assistance. This provision shall,
however, not apply, in the absence of any agreement to the contrary, to emoluments paid to
witnesses, experts, agents of execution and to legal and judicial fees incurred in connection with the
service of a document or the enforcement of a revenue claim. The revenue authorities shall notify
each other as required of the probable amount of such costs, fees or charges. When relating to the
collection of a revenue claim, the amount of such costs, fees and charges shall be retained from the
amount collected by the competent authorities of the State applied to.
Article XVI
The Conversion shall not apply to measures of conservancy in respect to taxes that have not yet been
assessed.
Article XVII
Over and above the measures of assistance for which the Convention provides, the competent revenue authorities of the two contracting States may concert together for the exchange of information
other than that for which provision is made and also for the purpose of the assessment of the taxes to
which the Convention relates.

57

B. CONVENIOS MULTILATERALES
B.1. Convencin sobre Asistencia Mutua Administrativa en Materia Tributaria del Consejo de
B.1. Europa y la OCDE de 1988
CONVENTION ON MUTUAL
ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
Strasbourg, 25.I.1988
PREAMBLE
The member States of the Council of Europe and the member countries of the Organisation for Economic Co-operation and Development (OECD), signatories of this Convention, Considering that the
development of international movement of persons, capital, goods and services although highly beneficial in itself has increased the possibilities of tax avoidance and eva-sion and therefore requires
increasing co-operation among tax authorities; Welcoming the various efforts made in recent years to
combat tax avoidance and tax evasion on an international level, whether bilaterally or multilaterally;
Considering that a co-ordinated effort between States is necessary in order to foster all forms of administrative assistance in matters concerning taxes of any kind whilst at the same time ensuring adequate protection of the rights of taxpayers; Recognising that international co-operation can play an
important part in facilitating the proper determination of tax liabilities and in helping the taxpayer to
secure his rights; Considering that fundamental principles entitling every person to have his rights and
obligations determined in accordance with a proper legal procedure should be recognised as applying
to tax matters in all States and that States should endeavour to protect the legitimate interests of
taxpayers, including appropriate protection against discrimination and double taxation; Convinced
therefore that States should not carry out measures or supply information except in conformity with
their domestic law and practice, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of
personal data; Desiring to conclude a convention on mutual administrative assistance in tax matters,
Have agreed as follows:
Chapter I
Scope of the Convention
Article 1.

Object of the Convention and persons covered

1. The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to
each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial
bodies.
2. Such administrative assistance shall comprise:
2. a) exchange of information, including simultaneous tax examinations and participation in tax
examinations abroad;
2. b) assistance in recovery, including measures of conservancy; and
2. c) service of documents.
3. A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State.
58

Instituto de Estudios Fiscales


Article 2.

Taxes covered

1. This Convention shall apply:


1. a. to the following taxes:
1. a. iii. taxes on income or profits;
1. a. iii. taxes on capital gains which are imposed separately from the tax on income or profits;
1. a. iii. taxes on net wealth;
1. a. imposed on behalf of a Party; and
1. b. to the following taxes:
1. a. iii. taxes on income, profits, capital gains or net wealth which are imposed on behalf of politi1. a. iii. cal divisions or local authorities of a Party;
1. a. iii. compulsory social security contributions payable to general government or to social secu1. a. iii. rity institutions established under public law;
1. a. iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
1. a. iii. A. estate, inheritance or gift taxes;
1. a. iii. B. taxes on immovable property;
1. a. iii. C. general consumption taxes, such as value-added or sales taxes;
1. a. iii. D. specific taxes on goods and services such as excise taxes;
1. a. iii. E. taxes on the use or ownership of motor vehicles;
1. a. iii. F. taxes on the use or ownership of movable property other than motor vehicles;
1. a. iii. G. any other taxes.
1. a. iv.
1. a. iv.

taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of
political subdivisions or local authorities of a Party.

2. The existing taxes to which the Convention shall apply are listed in Annex A in the categories referred to in paragraph 1.
3. The Parties shall notify the Secretary General of the Council of Europe or the Secretary General of
OECD (hereinafter referred to as the "Depositaries") of any change to be made to Annex A as a result
of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of
the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.
4. The Convention shall also apply, as from their adoption, to any identical or substantially similar
taxes which are imposed in a Contracting State after the entry into force of the Convention in respect
of that Party in addition to or in place of the existing taxes listed in Annex A and, in that event, the
Party concerned shall notify one of the Depositaries of the adoption of the tax in question.
Chapter II
General definitions
Article 3.

Definitions

1. For the purposes of this Convention, unless the context otherwise requires:
1. a. the terms "applicant State" and "requested State" mean respectively any Party applying for
administrative assistance in tax matters and any Party requested to provide such assistance;
59

1. b: the term "tax" means any tax or social security contribution to which the Convention applies
pursuant to Article 2;
1. c. the term "tax claim" means any amount of tax, as well as interest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid;
1. d. the term "competent authority" means the persons and authorities listed in Annex B;
1. e. the term "nationals" in relation to a Party means:
1. e. ii. all individuals possessing the nationality of that Party, and
1. e. ii. all legal persons, partnerships, associations and other entities deriving their status as such
1. e. ii. from the laws in force in that Party.
1. e. For each Party that has made a declaration for that purpose, the terms used above will be
1. e. understood as defined in Annex C.
2. As regards the application of the Convention by a Party, any term not defined therein shall, unless
the context otherwise requires, have the meaning which it has under the law of that Party concerning
the taxes covered by the Convention.
3. The Parties shall notify one of the Depositaries of any change to be made to Annexes B and C.
Such change shall take effect on the first day of the month following the expiration of a period of three
months after the date of receipt of such notification by the Depositary in question.
Chapter III
Forms of assistance
Section I.
Article 4.

Exchange of information

General provisions

1. The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant to:
1. a. the assessment and collection of tax, and the recovery and enforcement of tax claims, and
1. b. the prosecution before an administrative authority or the initiation of prosecution before a judicial body.
1. Information which is unlikely to be relevant to these purposes shall not be exchanged under this
1. Convention.
2. A Party may use information obtained under this Convention as evidence before a criminal court
only if prior authorisation has been given by the Party which has supplied the information. However,
any two or more Parties may mutually agree to waive the condition of prior authorisation.
3. Any Party may, by a declaration addressed to one of the Depositories, indicate that, according to
its internal legislation, its authorities may inform its resident or national before transmitting information
concerning him, in conformity with Articles 5 and 7.
Article 5.

Exchange of information on request

1. At the request of the applicant State, the requested State shall provide the applicant State with any
information referred to in Article 4 which concerns particular persons or transactions.
2. If the information available in the tax files of the requested State is not sufficient to enable it to
comply with the request for information, that State shall take all relevant measures to provide the
applicant State with the information requested.
60

Instituto de Estudios Fiscales


Article 6.

Automatic exchange of information

With respect to categories of cases and in accordance with procedures which they shall determine by mutual agreement, two or more Parties shall automatically exchange the information referred to in Article 4.
Article 7.

Spontaneous exchange of information

1. A Party shall, without prior request, forward to another Party information of which it has knowledge
in the following circumstances:
1. a. the first-mentioned Party has grounds for supposing that there may be a loss of tax in the other Party;
1. b. a person liable to tax obtains a reduction in or an exemption from tax in the first-mentioned
Party which would give rise to an increase in tax or to liability to tax in the other Party;
1. c. business dealings between a person liable to tax in a Party and a person liable to tax in another Party are conducted through one or more countries in such a way that a saving in tax may result
in one or the other Party or in both;
1. d. Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;
1. e. information forwarded to the first-mentioned Party by the other Party has enabled information
to be obtained which may be relevant in assessing liability to tax in the latter Party.
2. Each Party shall take such measures and implement such procedures as are necessary to ensure
that information described in paragraph 1 will be made available for transmission to another Party.
Article 8.

Simultaneous tax examinations

1. At the request of one of them, two or more Parties shall consult together for the purposes of determining cases and procedures for simultaneous tax examinations. Each Party involved shall decide
whether or not it wishes to participate in a particular simultaneous tax examination.
2. For the purposes of this Convention, a simultaneous tax examination means an arrangement
between two or more Parties to examine simultaneously, each in its own territory, the tax affairs of a
person or persons in which they have a common or related interest, with a view to exchanging any
relevant information which they so obtain.
Article 9.

Tax examinations abroad

1. At the request of the competent authority of the applicant State, the competent authority of the
requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State.
2. If the request is acceded to, the competent authority of the requested State shall, as soon as
possible, notify the competent authority of the applicant State about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested State for the conduct of the examination. All decisions with respect to
the conduct of the tax examination shall be made by the requested State.
3. A Party may inform one of the Depositaries of its intention not to accept, as a general rule, such
requests as are referred to in paragraph 1. Such a declaration may be made or withdrawn at any time.
Article 10. Conflicting information
If a Party receives from another Party information about a person's tax affairs which appears to it to conflict with information in its possession, it shall so advise the Party which has provided the information.
61

Section II. Assistance in recovery


Article 11. Recovery of tax claims
1. At the request of the applicant State the requested State shall, subject to the provisions of Articles
14 and 15, take the necessary steps to recover tax claims of the first-mentioned State as if they were
its own tax claims.
2. The provision of paragraph 1 shall apply only to tax claims which form the subject of an instrument
permitting their enforcement in the applicant State and, unless otherwise agreed between the Parties
concerned, which are not contested. However, where the claim is against a person who is not a resident of the applicant State, paragraph 1 shall only apply, unless otherwise agreed between the Parties
concerned, where the claim may no longer be contested.
3. The obligation to provide assistance in the recovery of tax claims concerning a deceased person or
his estate, is limited to the value of the estate or of the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof.
Article 12. Measures of conservancy
At the request of the applicant State the requested State shall, with a view to the recovery of an
amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of
an instrument permitting enforcement.
Article 13. Documents accompanying the request
1. The request for administrative assistance under this section shall be accompanied by:
1. a. a declaration that the tax claim concerns a tax covered by the Convention and, in the case of
recovery that, subject to paragraph 2 of Article 11, the tax claim is not or may not be contested;
1. b. an official copy of the instrument permitting enforcement in the applicant State; and
1. c. any other document required for recovery or measures of conservancy.
2. The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognised, supplemented
or replaced as soon as possible after the date of the receipt of the request for assistance, by an instrument permitting enforcement in the latter State.
Article 14. Time limits
1. Questions concerning any period beyond which a tax claim cannot be enforced shall be governed by
the law of the applicant State. The request for assistance shall give particulars concerning that period.
2. Acts of recovery carried out by the requested State in pursuance of a request for assistance,
which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 1, shall also have this effect under the laws of the applicant State. The
requested State shall inform the applicant State about such acts.
3. In any case the requested State is not obliged to comply with a request for assistance which is
submitted after a period of 15 years from the date of the original instrument permitting enforcement.
Article 15. Priority
The tax claim in the recovery of which assistance is provided shall not have in the requested State any
priority specially accorded to the tax claims of that State even if the recovery procedure used is the
one applicable to its own tax claims.
62

Instituto de Estudios Fiscales


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:
2. a. by a method prescribed by its domestic laws for the service of documents of a substantially
similar nature;
2. 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 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:
1. a. the authority or agency which initiated the request made by the competent authority;
1. b. the name, address and any other particulars assisting in the identification of the person in respect of whom the request is made;
1. 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;
1. 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;
1. e. in the case of a request for service of documents, the nature and the subject of the document
to be served;
1. 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 19.
63

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.
Article 19. Possibility of declining a request
The requested State shall not be obliged to accede to a request if the applicant State has not pursued
all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty.
Article 20. Response to the request for assistance
1. If the request for assistance is complied with, the requested State shall inform the applicant State
of the action taken and of the result of the assistance as soon as possible.
2. If the request is declined, the requested State shall inform the applicant State of that decision and
the reason for it as soon as possible.
3. If, with respect to a request for information, the applicant State has specified the form in which it
wishes the information to be supplied and the requested State is in a position to do so, the requested
State shall supply it in the form requested.
Article 21. Protection of persons and limits to the obligation to provide assistance
1. Nothing in this Convention shall affect the rights and safeguards secured to persons by the laws or
administrative practice of the requested State.
2. Except in the case of Article 14 the provisions of this Convention shall not be construed so as to
impose on the requested State the obligation:
2. a. to carry out measures at variance with its own laws or administrative practice or the laws or
administrative practice of the applicant State;
2. b. to carry out measures which it considers contrary to public policy (ordre public) or to its essential interests;
2. c. to supply information which is not obtainable under its own laws or its administrative practice or
under the laws of the applicant State or its administrative practice;
2. d. to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information the disclosure of which would be contrary to public
policy (ordre public) or to its essential interests;
2. e. to provide administrative assistance if and insofar as it considers the taxation in the applicant
State to be contrary to generally accepted taxation principles or to the provisions of a convention for
the avoidance of double taxation, or of any other convention which the requested State has concluded
with the applicant State;
2. f. to provide assistance if the application of this Convention would lead to discrimination between
a national of the requested State and nationals of the applicant State in the same circumstances.
Article 22. Secrecy
1. Any information obtained by a Party under this Convention shall be treated as secret in the same
manner as information obtained under the domestic laws of that Party, or under the conditions of secrecy applying in the supplying Party if such conditions are more restrictive.
2. Such information shall in any case be disclosed only to persons or authorities (including courts and
administrative or supervisory bodies) involved in the assessment, collection or recovery of, the enfor 64

Instituto de Estudios Fiscales


cement or prosecution in respect of, or the determination of appeals in relation to, taxes of that Party.
Only the persons or authorities mentioned above may use the information and then only for such purposes. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes, subject to prior authorisation by the competent
authority of the supplying Party. However, any two or more Parties may mutually agree to waive the
condition of prior authorisation.
3. If a Party has made a reservation provided for in sub-paragraph a of paragraph 1 of Article 30, any
other Party obtaining information from that Party shall not use it for the purpose of a tax in a category
subject to the reservation. Similarly the Party making such a reservation shall not use information obtained under this Convention for the purpose of a tax in a category subject to the reservation.
4. Notwithstanding the provisions of paragraphs 1, 2 and 3, information received by a Party may be
used for other purposes when such information may be used for such other purposes under the laws
of the supplying Party and the competent authority of that Party authorises such use. Information provided by a Party to another Party may be transmitted by the latter to a third Party, subject to prior authorisation by the competent authority of the first-mentioned Party.
Article 23. Proceedings
1. Proceedings relating to measures taken under this Convention by the requested State shall be
brought only before the appropriate body of that State.
2. Proceedings relating to measures taken under this Convention by the applicant State, in particular
those which, in the field of recovery, concern the existence or the amount of the tax claim or the instrument permitting its enforcement, shall be brought only before the appropriate body of that State. If
such proceedings are brought, the applicant State shall inform the requested State which shall suspend the procedure pending the decision of the body in question. However, the requested State shall,
if asked by the applicant State, take measures of conservancy to safeguard recovery. The requested
State can also be informed of such proceedings by any interested person. Upon receipt of such information the requested State shall consult on the matter, if necessary, with the applicant State.
3. As soon as a final decision in the proceedings has been given, the requested State or the applicant State, as the case may be, shall notify the other State of the decision and the implications which it
has for the request for assistance.
Chapter V
Special provisions
Article 24. Implementation of the Convention
1. The Parties shall communicate with each other for the implementation of this convention through
their respective competent authorities. The competent authorities may communicate directly for this
purpose and may authorise subordinate authorities to act on their behalf. The competent authorities of
two or more Parties may mutually agree on the mode of application of the Convention among
themselves.
2. Where the requested State considers that the application of this Convention in a particular case
would have serious and undesirable consequences, the competent authorities of the requested and of
the applicant State shall consult each other and endeavour to resolve the situation by mutual agreement.
3. A co-ordinating body composed of representatives of the competent authorities of the Parties shall
monitor the implementation and development of this Convention, under the aegis of OECD. To that
end, the co-ordinating body shall recommend any action likely to further the general aims of the Con 65

vention. In particular it shall act as a forum for the study of new methods and procedures to increase
international co-operation in tax matters and, where appropriate, it may recommend revisions or
amendments to the Convention. States which have signed but not yet ratified, accepted or approved
the Convention are entitled to be represented at the meetings of the co-ordinating body as observers.
4. A Party may ask the co-ordinating body to furnish opinions on the interpretation of the provisions of
the Convention.
5. Where difficulties or doubts arise between two or more Parties regarding the implementation or
interpretation of the Convention, the competent authorities of those Parties shall endeavour to resolve
the matter by mutual agreement. The agreement shall be communicated to the co-ordinating body.
6. The Secretary General of OECD shall inform the Parties, and the Signatory States which have not yet
ratified, accepted or approved the Convention, of opinions furnished by the co-ordinating body according to
the provisions of paragraph 4 above and of mutual agreements reached under paragraph 5 above.
Article 25. Language
Requests for assistance and answers thereto shall be drawn up in one of the official languages of
OECD and of the Council of Europe or in any other language agreed bilaterally between the Contracting States concerned.
Article 26. Costs
Unless otherwise agreed bilaterally by the Parties concerned:
a. ordinary costs incurred in providing assistance shall be borne by the requested State;
b. extraordinary costs incurred in providing assistance shall be borne by the applicant State.
Chapter VI
Final provisions
Article 27. Other international agreements or arrangements
1. The possibilities of assistance provided by this Convention do not limit, nor are they limited by,
those contained in existing or future international agreements or other arrangements between the
Parties concerned or other instruments which relate to co-operation in tax matters.
2. Notwithstanding the rules of the present Convention, those Parties which are members of the European
Economic Community shall apply in their mutual relations the common rules in force in that Community.
Article 28. Signature and entry into force of the Convention
1. This Convention shall be open for signature by the member States of the Council of Europe and
the member countries of OECD. It is subject to ratification, acceptance or approval. Instruments of
ratification, acceptance or approval shall be deposited with one of the Depositaries.
2. This Convention shall enter into force on the first day of the month following the expiration of a
period of three months after the date on which five States have expressed their consent to be bound
by the Convention in accordance with the provisions of paragraph 1.
3. In respect of any member State of the Council of Europe or any member country of OECD which
subsequently expresses its consent to be bound by it, the Convention shall enter into force on the first
day of the month following the expiration of a period of three months after the date of the deposit of
the instrument of ratification, acceptance or approval.
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Article 29. Territorial application of the Convention
1. Each State may at the time of signature, or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories to which this Convention shall apply.
2. Any State may, at any later date, by a declaration addressed to one of the Depositaries, extend
the application of this Convention to any other territory specified in the declaration. In respect of such
territory the Convention shall enter into force on the first day of the month following the expiration of a
period of three months after the date of receipt of such declaration by the Depositary.
3. Any declaration made under either of the two preceding paragraphs may, in respect of any territory
specified in such declaration, be withdrawn by a notification addressed to one of the Depositaries. The
withdrawal shall become effective on the first day of the month following the expiration of a period of
three months after the date of receipt of such notification by the Depositary.
Article 30. Reservations
1. Any State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval or at any later date declare that it reserves the right:
1. a. not to provide any form of assistance in relation to the taxes of other Parties in any if the categories listed in sub-paragraph b of paragraph 1 of Article 2, provided that it has not included any domestic tax in that category under Annex A of the Convention;
1. b. not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;
1. c. not to provide assistance in respect of any tax claim, which is in existence at the date of entry
into force of the Convention in respect of that State or, where a reservation has previously been made
under sub-paragraph a or b above, at the date of withdrawal of such a reservation in relation to taxes
in the category in question;
1. d. not to provide assistance in the service of documents for all taxes or only for taxes in one or
more of the categories listed in paragraph 1 of Article 2;
1. e. not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
2. No other reservation may be made.
3. After the entry into force of the Convention in respect of a Party, that Party may make one or more
of the reservations listed in paragraph 1 which it did not make at the time of ratification, acceptance or
approval. Such reservations shall enter into force on the first day of the month following the expiration
of a period of three months after the date of receipt of the reservation by one of the Depositaries.
4. Any Party which has made a reservation under paragraphs 1 and 3 may wholly or partly withdraw
it by means of a notification addressed to one of the Depositaries. The withdrawal shall take effect on
the date of receipt of such notification by the Depositary in question.
5. A Party which has made a reservation in respect of a provision of this Convention may not require
the application of that provision by any other Party; it may, however, if its reservation is partial, require
the application of that provision insofar as it has itself accepted it.
Article 31. Denunciation
1. Any Party may at any time denounce this Convention by means of a notification addressed to one
of the Depositaries.
2. Such denunciation shall become effective on the first day of the month following the expiration of a
period of three months after the date of receipt of the notification by the Depositary.
67

3. Any Party which denounces the Convention shall remain bound by the provisions of Article 22 for
as long as it retains in its possession any documents or information obtained under the Convention.
Article 32. Depositaries and their functions
1. The Depositary with whom an act, notification or communication has been accomplished, shall
notify the member States of the Council of Europe and the member countries of OECD of:
1. a. any signature;
1. b. the deposit of any instrument of ratification, acceptance or approval;
1. c. any date of entry into force of this Convention in accordance with the provisions of Articles 28
and 29;
1. d. any declaration made in pursuance of the provisions of paragraph 3 of Article 4 or paragraph 3
of Article 9 and the withdrawal of any such declaration;
1. e. any reservation made in pursuance of the provisions of Article 30 and the withdrawal of any
reservation effected in pursuance of the provisions of paragraph 4 of Article 30;
1. f. any notification received in pursuance of the provisions of paragraph 3 or 4 of Article 2, paragraph 3 of Article 3, Article 29 or paragraph 1 of Article 31;
1. g. any other act, notification or communication relating to this Convention.
2. The Depositary receiving a communication or making a notification in pursuance of the provisions
of paragraph 1 shall inform the other Depositary thereof.
In witness whereof the undersigned, being duly authorised thereto, have signed the Convention.
Done at Strasbourg, the 25th day of January 1988 in English and French, both texts being equally authentic, in two copies of which one shall be deposited in the archives of the Council of Europe and the other in
the archives of OECD. The Secretaries General of the Council of Europe and of OECD shall transmit certified copies to each member State of the Council of Europe and of the member countries of OECD.

B.2. Convencin Nrdica sobre asistencia administrativa.1989


CONVENTION BETWEEN THE NORDIC COUNTRIES FOR MUTUAL ADMINISTRATIVE
ASSISTANCE IN TAX MATTERS
The Government of Denmark, the National Councils of the Faeroe Islands and Greenland, as well as
the Governments of Finland, Iceland, Norway and Sweden, desiring to enter into a convention for
mutual administrative assistance in tax matters, and confirming that matters concerning the Faeroe
Islands and Greenland and their relationship to foreign countries are matters in the area of the aut onomy of the Faroe Islands and Greenland, have agreed as follows:
General Provisions
Article 1
The Contracting States undertake to assist each other in tax cases pursuant to this Convention with
respect to:
a) service of documents;
68

Instituto de Estudios Fiscales


b) information in tax cases, such as the procurement of tax returns or other information and the
exchange of information without special request or upon notification in individual cases;
c) procurement of tax return forms or other tax forms;
d) efforts to avoid taxes being withheld by more than one Contracting State;
e) tax collection,
f) transfer of tax, and
g) collecting tax debts and securing tax claims
Article 2
1. Tax is understood in this agreement as consisting of:
1. a) in Denmark
1. a) 11) national income tax
1. a) 12) municipal income tax
1. a) 13) county income tax; and
1. a) 14) special income tax;
1. a) 15) church tax
1. a) 16) dividend tax
1. a) 17) interest tax
1. a) 18) royalty tax
1. a) 19) taxes in accordance with the law on petroleum
1. a) 10) national net worth tax, and
1. a) 11) seaman's tax
1. b) in the Faeroe Islands
1. b) 11) national tax
1. b) 12) municipal tax
1. b) 13) church tax
1. b) 14) dividend tax
1. b) 15) royalties tax, and
1. c) in Greenland
1. c) 11) national tax
1. c) 12) special national taxes
1. c) 13) municipal tax
1. c) 14) dividend tax
1. c) 15) municipal tax, and
1. c) 16) taxes pursuant to the petroleum law
69

1. d) in Finland
1. d) 11) income and net value taxes
1. d) 12) municipal tax
1. d) 13) church tax, and
1. d) 14) source tax
1. e) in Iceland
1. d) 11) national income taxes
1. d) 14) special income taxes to municipalities, and
1. d) 13) national net worth tax
1. f) in Norway
1. d) 11) national income and net worth taxes
1. d) 12) municipal income and net worth taxes
1. d) 13) county income tax
1. d) 14) joint taxes to the national fund
1. d) 15) taxes pursuant to the petroleum tax law
1. d) 16) dues to the state on honoraria to foreign artists, and
1. d) 17) seaman's tax
1. g) in Sweden
1. d) 11) national income taxes, including seaman's and coupon taxes;
1. d) 12) licensing fee on certain public businesses
1. d) 13) tax on damages
1. d) 14) replacement tax
1. d) 15) earnings distribution tax
1. d) 16) municipal income tax, and
1. d) 17) national net worth tax
1. h) In all the Contracting States:
1. d) 11) inheritance and gift taxes
1. d) 12) motor vehicle taxes to the extent indicated in the agreement pursuant to Article 20,
1. d) 13) VAT and other general sales taxes to the extent indicated in the agreement pursuant to
3) 1. d) 1Article 20,
1. d) 14) special duty taxes to the extent indicated in the agreement pursuant to Article 20,
1. d) 15) taxes on national insurance and other public fees to the extent indicated in the agreement
1. d) 15) pursuant to Article 20.
2. Withholding tax, and duties included under subsections a)-g) of Paragraph 1, are also treated as taxes.
3. This agreement shall also apply to any identical or substantially similar taxes which are imposed
after the date of the signing of the convention, in addition to, or in place of the existing taxes.
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Instituto de Estudios Fiscales


Article 3
Unless otherwise required, the following terms of this agreement shall have these meanings:
a) The term Contracting State shall mean Denmark, Finland, Iceland, Norway and Sweden, the terms
also cover the Greenland and Faeroe Islands autonomous regions within the Kingdom of Denmark.
b) The term Competent Authority means:
b) 1) in Denmark: the Tax Ministry;
b) 2) in the Faeroe Islands: the national financial board;
b) 3) in Greenland: the Office of the Director of Taxation
b) 4) in Finland: the Finance Ministry;
b) 5) in Iceland: the Finance Ministry;
b) 6) in Norway: the Department of Finance and Customs;
b) 7) in Sweden: the Department of Finance;
or the representative or agency in each of these Contracting States which any of the above named agencies has empowered to handle issues concerning this Agreement, in place of the authorities listed above.
c) the "Nordic Double Taxation Convention" means the convention signed by the Nordic countries on
September 12, 1989 to avoid double taxation with respect to taxes on income and capital and the
Convention of September 12, 1989 between Denmark, Finland, Iceland, Norway and Sweden to avoid
double taxation with respect to taxes on inheritance and gift taxes, as well as the corresponding Conventions between the Nordic countries which, after the signing of this agreement are entered into, in
addition to, or in place of, these agreements.
Article 4
1. A Contracting State, pursuant to Article 1, is obligated to provide administrative assistance in all
tax cases and with consideration to all tax claims which arise in another Contracting State concerning
taxes and duties included under Article 2.
2. Administrative assistance may include measures not only with respect to taxpayers, but also with
respect to others, who, under the laws of the Contracting State receiving the request, are obligated to
assist tax authorities.
3. A Contracting State may request administrative assistance only when the requested measures
may not be implemented in that Contracting State without significant difficulties, and to the extent that
the Contracting State presenting the request may, according to its laws, render similar assistance to
the State to which the request was directed.
4. A request for administrative assistance and written exchange of information between Contracting
States in accordance with this agreement is implemented by the Competent Authorities in these Contracting States.
Article 5
1. Requests and other documents in cases concerning administrative assistance shall be written in
Norwegian, Danish or Swedish or shall have, as an appendix, a translation of these languages. Regarding requests for service of process, this applies only to the request itself.
2. In requests for administrative assistance, the authority who requested the assistance, shall be first
given the name, profession or title, address, date of birth and permanent residence, and if possible,
71

place of employment and place of physical presence of the person the case in question concerns.
Further, the notification ought to include details with respect to other circumstances that may contribute to the identification of said person.
Article 6
1. A request for administrative assistance may be refused when the Contracting State of which the
assistance is requested considers such assistance to be in conflict with its own general int erests.
2. Where application of a provision in Nordic double taxation convention is submitted to the Competent Authorities of the Contracting State having requested administrative assistance, this Contracting
State may, in accordance with the agreement of the requesting State, place the request for administrative assistance aside.
Article 7
1. If the request for administrative assistance is not complied with, the Contracting State which has
requested the assistance, shall, without delay, be notified of the decision and the reasons thereof.
2. If the administrative assistance is initiated, the Contracting State of which assistance is requested,
shall, as soon as possible, inform the other Contracting State of the results of that assistance.
3. The request pursuant to this Article shall also include such information as may be significant for
the further handling of the case.
Article 8
Documents which are prepared or witnessed by a court or an administrative agency in one of the
Contracting States, do not need to be authenticated to be used in tax cases within the other Contracting State's jurisdiction. The same applies to documents which are signed by a officer of the court or
administrative agency, provided such a signature is sufficient in accordance with the laws in the Contracting State in which the court or a administrative agency is located.
Service of Documents
Article 9
1. Service of process pursuant to this agreement is effected in the manner prescribed for similar service of process pursuant to the law or the administrative practice of the Contracting State of which the
service of process has been requested. The request for the service of a document shall contain a brief
statement as to the contents of the document.
2. If the Contracting State requesting the service of process so desires, the certification may done in
a special manner, provided that manner is allowed under the laws in the Contracting State where the
service shall take place.
3. The service of process shall be evidenced by either a dated admission of service by the person
receiving the document, or by notification from the authority of the Contracting State in which the service is requested, which shows the form and the time of service.
Procurement of Information, etc.
Article 10
1. Information shall be obtained in conformity with the laws in the Contracting State to which the request has been directed.
72

Instituto de Estudios Fiscales


2. A request for information may be denied in those cases where business, industry or professional
secrets would become known, should the request be honored.
Article 11
1. The Competent Authorities in the Contracting State shall, as soon as possible after the end of
each calendar year, and without special request, forward to the Competent Authorities in each of the
Contracting States information, based on available forms, concerning natural persons and legal entities domiciled in each respective State, including:
1. a) dividends from legal entities,
1. b) interest on bonds and similar securities,
1. c) deposits in banks, savings banks, and similar institutions and interest on these deposits,
1. d) ownership of real property.
1. e) royalties and other periodic payments representing compensation for the use of copyrights,
patents, designs, trademarks or other such intellectual rights or property,
1. f) salary, honoraria, pensions or annuities
1. g) damages, insurance and other similar compensation, derived in connection with business activity, and
1. h) other income or assets, to the extent these are included pursuant to Article 20 of the Convention.
2. The Competent Authorities of a Contracting State shall be responsible for transmitting tax-related
information revealed upon examination in this Contracting State, which would apparently be of interest
for another Contracting State, as soon as possible, to the Competent Authorities of the other Contracting State.
3. If a Contracting State receiving information ascertains that the information does not conform to the
factual circumstances of the case, the Competent Authorities of that Contracting State must notify the
Competent Authorities of the Contracting State which has provided the information of those circumstances.
4. In the case that a person domiciled in one of the Contracting States is deceased and has left real
property located in another Contracting State, or area, or assets in a business there, the Competent
Authorities of the first-named Contracting State shall notify the Competent Authorities of the other
Contracting State as soon as the circumstances are known.
Article 12
1. Two or more Contracting States shall, upon the request from one of them, consult with each other
with the purpose of establishing the scope and procedures of concurrent tax investigations. Each
Contracting State involved shall determine whether it wishes to participate in a given tax investigation.
2. The term "concurrent tax investigation" in Paragraph 1 is defined as an arrangement two or more
Contracting States under which each State investigates the tax matters of one or more individuals in
that State's own territory, concurrently, where the States have common or inter-related interests in
these matters, and intend to exchange all relevant information derived from said investigation.
Article 13
1. In a tax matter of significant interest to a Contracting State, a representative of that Contracting
State, upon request from the Competent Authorities of the same, may be allowed to be present during
73

the examination of certain tax matters of another Contracting State. The request is handled by the
Competent Authorities of the other Contracting State, which, as soon as possible, should inform the
Competent Authorities of the first-named State of its decision. If the request is granted, the notification
thereof should include the time and place of the investigation, and such other information as presumed
necessary for the requesting Competent Authorities.
2. Representatives named in Paragraph 1 may not reach a determination regarding the handling of
the matter, but may make suggestions to the authority or official who undertakes the treatment. Determinations regarding these suggestions are to be made by that authority or official.
3. Information which results from investigations mentioned in Paragraph 1 shall be treated as confidential, and may not be reported to individuals or authorities, including individuals and officials of the
courts or other judicial authorities, other than those individuals whose task it is to assess or collect
taxes within the purview of this agreement, or those individuals who determine complains and issues
of prosecution in connection to such matters.
4. Where a request pursuant to paragraph 1 is denied, the provisions in Article 7, paragraph 1, shall
apply.
Collection of Tax Debts
Article 14
1. Determinations in tax matters, which pursuant to the laws in one of the Contracting States are
collectible by execution in that Contracting State, shall be recognized as collectible by execution in the
other Contracting States.
2. Issues concerning deadlines after which a tax request may no longer be executed, shall be determined pursuant to the laws in the requesting Contracting State.
3. Collection measures carried out by the Contracting State in implementing a request for administrative assistance, which pursuant to the law in the Contracting State, cancels or interrupts time limits
named in Paragraph 2, shall also have these effects applied to the laws in the requesting Contracting
State. The Contracting State receiving the request, shall inform the requesting Contracting State on
such measures taken.
4. The government agency which first requests administrative assistance regarding collections, shall
confirm in its request that the decision is entitled to collection by execution, and state the date on
which all or part of the claim becomes time-barred, pursuant to a statute of limitations. The authority of
the government agency must be confirmed by an Authority listed in Article 3.
Article 15
Should the taxpayer or other such person as named in Article 4, Paragraph 2, be deceased, the
amount collected may not exceed the value of assets in the decedent's estate. If the estate has been
distributed, no collection may be made of an amount larger than the value of the assets received by an
heir or other person on the date of acquisition of such assets.
Article 16
1. Any special priority which the Contracting State effecting the collection may have for collection of
its own taxes, does not apply to tax debts that have been collected through assistance rendered under
this agreement.
2. In the collection of tax debts pursuant to this agreement, no execution proceedings in any court
other than an administrative court may be commenced, nor any bankruptcy petition filed, in the Con 74

Instituto de Estudios Fiscales


tracting State which has received the request for collection assistance, unless the Competent Authorities that Contracting State, upon application of the Competent Authorities of the other Contracting
State, expressly consents to such measures.
Article 17
1. In the event the right to execute on a tax debt, has terminated, in full or in part, pursuant to the
laws of the Contracting State which has requested administrative assistance, due to payment, reduction or cancellation of assessment, deductions, or other reasons, before the execution of the tax debt
is completed, pursuant to this Agreement, the Competent Authorities of that Contracting State shall, as
soon as possible, report the occurrence to the Competent Authorities of the other Contracting State.
2. The provisions in this Article shall apply to all corresponding matters concerning deferment of tax
payment.
Article 18
Where collection of a tax debt has occurred in one of the Contracting States in accordance with this
agreement, and the amount collected has been received by the tax collection authorities in that Contracting State, that State is responsible to transfer the amount collected to the State which has requested the collection.
Securing Tax Claims
Article 19
1. Preventive measures to secure tax claims pursuant to this agreement shall comply with the laws or
the administrative practices in the Contracting State where the preventive measures requested are to
be implemented. These measures may be used even where the exact amount of the claim is not established.
2. In the event the tax claim no longer applies, in full or in part, after the preventive measures have
been commenced, the Competent Authorities of the requesting Contracting State, as soon as possible, shall inform the Competent Authorities of the other Contracting State.
3. The provisions in Articles 14 - 18 shall apply, where appropriate, also apply to preventive meas ures for securing tax claims in accordance with this agreement.
Special Circumstances
Article 20
1. The Competent Authorities in the Contracting States may enter into additional agreements to implement the provisions of this agreement. They may enter into special agreements on the exchange of
information in accordance with Article 11, paragraph 1 h), on minimum amounts for requests for collection, on assistance concerning taxes and duties pursuant to with Article 2, paragraph 1 h) 2-5, on
efforts to prevent withholding taxes by more than one Contracting State, on tax collection and tax
transfer, as well as the interest, costs of legal proceedings, fines or other similar amounts which are
imposed in connection with taxes or collection of tax debts, on setting the currency exchange rate at
which the amount claimed is converted, and the rate of exchange for converting the amount collected.
2. If difficulties or disputes arise between two or more Contracting States on the interpretation or the
application of this agreement, the Competent Authorities of these Contracting States shall negotiate to
resolve the disputes by special agreement. The results of such negotiations shall be reported to the
Competent Authorities of the other Contracting States as soon as possible.
75

3. Should the Competent Authorities in one of the Contracting States determine that the negotiations
on issues according to paragraph 2 should occur between the Competent Authorities in the collected
Contracting States, such negotiations shall take place at the request of that Contracting State.
4. If a request for administrative assistance in collecting a tax debt concerns income which is taxed in
a Contracting State other than the one requesting the assistance, and such double taxation is not regulated in agreement to avoid such double taxation, the Competent Authorities of the State to whom
the request was directed may consult on this matter with the Competent Authorities of the requesting
State in an effort to avoid having the income taxed twice. Pending such an agreement, the collection
of a tax debt may be postponed.
Article 21
Inquiries, information, explanations or other reports which are received by a Contracting State, pursuant to this agreement, are subject to the provisions regarding confidentiality and similar matters, of
the laws of that Contracting State.
Article 22
In accordance with this agreement, the Contracting State which has requested administrative assistance is obligated to compensate only costs associated with the assistance in the other Contracting
State which are incurred in connection with collection against the debtor in courts other than administrative courts, or in connection with bankruptcy.
Article 23
As concerning Norway, this agreement shall not apply to Svalbard and Jan Mayen or to other Norwegian dependencies outside Europe.
Article 24
1. This agreement shall enter into force on the thirtieth day after the date by which all of the Contracting States have notified the Danish Foreign Ministry that the Agreement has been approved. The
Danish Foreign Ministry will inform the other Contracting States of its receipt of these notifications, and
of the date on which the Agreement enters into force.
2. After the entry into force of this Agreement, its provisions apply to matters which, subsequent to
the entry into force of the Agreement, shall come before the Competent Authorities of the Contracting
State to which a request is directed.
3. The agreement between Norway, Denmark, Finland, Iceland and Sweden on administrative
assistance in tax matters of November 9, 1972, as amended, shall cease to be valid, but will still apply
to requests for assistance which were submitted to the Competent Authorities of a Contracting States
prior to the entry into force of this Agreement.
4. This Agreement neither limits, nor is limited by, the agreement between the Danish government
and National Council of Greenland of October 18, 1979, to avoid double taxation, etc. or the agreement pursuant to Paragraph 20 in the appendix to the aforementioned agreement.
5. This agreement neither limits, or is limited by, the agreement on administrative assistance between
the Danish government and the National Council of the Faeroe Islands of August 12, 1986, to avoid
double taxation, etc.
Article 25
A Contracting State may give notice of termination of the agreement no later than June 30 of a calendar year which begins no earlier than five years after the entry into force. Such notice of termination
76

Instituto de Estudios Fiscales


shall be directed to the Danish Foreign Ministry, which will notify the other Contracting States of the
receipt of such notice and its contents. Where notice of termination has been properly given, the
Agreement shall cease to apply between the State which has submitted the notice of termination and
the other Contracting States, as of the end of that calendar year.
Original copies of this Convention will be deposited with the Danish Foreign Ministry, which will transmit certified copies of the Convention to the other Contracting States.
In witness whereof, the undersigned plenipotentiaries, have signed this Convention.
Done in Copenhagen, on December 7, 1989, in the Danish, Faroese, Greenlandic, Finnish, Icelandic,
Norwegian and Swedish languages, with two Swedish language texts, one for Finland and one for
Sweden, with all texts being equally authentic.
FOR THE GOVERNMENT OF THE KINGDOM OF DENMARK:
Jonna Sneum
FOR THE NATIONAL COUNCIL OF THE FAEROE ISLANDS:
Petur A. Lamhauge
FOR THE NATIONAL COUNCIL OF GREENLAND:
Kaare Hagemann
FOR THE GOVERNMENT OF THE REPUBLIC OF FINLAND:
Hillel Skurnik
FOR THE GOVERNMENT OF THE REPUBLIC OF ICELAND:
Gardar Valdimarsson
FOR THE GOVERNMENT OF THE KINGDOM OF NORWAY:
Odd Hengsle
FOR THE GOVERNMENT OF THE KINGDOM OF SWEDEN:
Anders Ferm

AGREEMENT BETWEEN THE NORDIC COUNTRIES ON


COLLECTION AND TRANSFER OF TAX
To implement the Convention of December 7, 1989, between the Nordic countries regarding mutual
administrative assistance in tax matters, the following Agreement has been entered into by the competent representatives of Denmark, the Faroe Islands, Finland, Iceland, Norway and Sweden, pursuant to Article 20 of the Convention:
I. Preliminary Provisions
Article 1.

Taxes Covered by the Agreement

This Agreement shall apply to income taxes covered by the September 12, 1989 Convention between
the Nordic countries for the avoidance of double taxation with respect to taxes on income and capital
(hereinafter referred to as the "Double Taxation Convention").
77

Article 2.

General Definitions

1. Unless otherwise provided, the following terms of the Agreement shall be defined as follows:
1. a) "Pensions" refers to payments within the purview of the provision Article 18 of the 1996 Double
Taxation Convention, or the corresponding article in another double taxation convention, within the
meaning of Article 1;
1. b) "Tax" can mean either final tax or withheld tax to be credited toward final tax. Where only final
tax or withheld tax is intended, the terms "final tax" or "withheld tax," respectively, shall be used. Withholding tax on employment income may be characterized either as withheld tax or final tax;
1. c) "State of Residence" means the Contracting State where a given person has his residence;
1. d) "State of Employment" means the Contracting State, other than the State of Residence, where
a person performs work covered by Convention;
1. e) "Requesting State" means the Contracting State which requests that another other Contracting
State effect a transfer of taxes;
1. f) "State receiving the request" means the Contracting State which receives a request for the
transfer of taxes from another Contracting State.
2. The term "withheld tax" in this Agreement, is defined as tax paid, or withheld from an employee's
salary or pension.
This definition applies even to taxes that have been withheld and credited to an employee, but which
have not been paid to the State receiving the request.
3. Other terms, which appear in this Agreement, and which also appear in the Double Taxation Convention, shall have those meanings as provided in that Convention.
4. Where a Contracting State applies this Agreement, at a given time, every term which is not included
in paragraphs 1-3, unless otherwise indicated by its context, shall be defined according to the laws of
the respective Contracting State, at that time, as those laws concern the taxes to which the Agreement
shall apply. The definition the terms are given in the applicable tax law of that State, shall have priority
over the definition used in other legislation of the State.
II. Collection of Tax of Employment Income
Article 3.

State Entitled to Collect the Withheld Tax

1. Where a resident of a Contracting State derives employment income for work performed in another
Contracting State, and the State of Residence determines that the period or periods of employment for
a period or periods will not exceed an aggregate of 183 days during a single twelve-month period, and
that remuneration is paid by or on behalf of an employer in that Contracting State, the withheld tax
shall be paid to the State of Residence. In that case, the tax authorities of the State of Employment
shall not collect the withheld tax, provided there has been a written notification from the tax authorities
of the State of Residence that the withholding taxes are being withheld there. If the State of Employment accepts the opinion of the State of Residence, pursuant to the first clause, the State of Employment may refrain from collecting the withheld tax, even without the written notification mentioned in
the second clause. When the withheld tax is no longer collected in the State of Residence, the tax
authorities there, as soon as they become aware of this fact, should inform the tax authorities of the
State of Employment.
2. The provisions of paragraph 1 shall not apply if the tax authorities of the State of Residence determine that the remuneration paid is attributable to a fixed place of business or a permanent esta 78

Instituto de Estudios Fiscales


blishment in the State of Employment. In cases where preliminary taxes are no longer being withheld
in the State of Residence, the tax authorities there shall inform the tax authorities of the State of Employment, as soon as possible.
3. If by notification by the employer or by other means, the basis for withholding tax in the State of
Residence in accordance with paragraph 1 no longer appears to exist, or such withholding is no longer
being effected, taxes may be withheld in the State of Employment. Before such withholding is implemented, the tax authorities of the State of Employment must notify the tax authorities of the State of
Residence of the change in circumstances, and of the fact that such taxation will be collected in the
State of Employment.
Article 4.

Demand by the State of Employment to Collect Withheld Tax

1. In cases where remuneration is to be taxed in the State of Employment, pursuant to the provisions
of Article 21, paragraph 7 of the 1996 Double Taxation Convention, or according to the corresponding
provisions of another double taxation convention within the purview of Article 1, withheld tax may be
collected by that State. The same shall apply to cases in which remuneration mentioned in Article 3,
paragraph 1 is paid by, or on behalf of, an employer, who is neither a resident of the State of Employment nor of the employee's State of Residence.
2. Should the tax authorities of the State of Employment determine that the withheld tax is, or will be,
collected by the State of Employment pursuant to the provisions of this Article, the aforementioned tax
authorities shall notify the tax authorities of the employee's State of Residence of this fact. After the
latter tax authorities have received such notification, the withheld tax shall no longer be collected in the
employee's State of Residence.
Article 5.

Third Party Provision of Staffing

1. If the tax authorities of the State of Employment determine the existence of third party provision
of staffing, withheld tax may collected in that State. Employees covered by paragraph 3, paragraph
1 are considered provided by a third party, when a third party (the "provider") makes the employee
available to perform work within in the activity of another party (the "principal"), in the State of Employment, provided such "principal" is a resident of, or has a permanent establishment in, the State
of Employment and the provider bears neither the responsibility nor risk for the results of the employment.
2. In the determination of whether an employee is to be considered staff provided by a third party, an
overall assessment should be done, with special emphasis on whether:
2. a) the principal exercises the primary supervision and direction of the work;
2. b) the work is carried out in a workplace which is operated by the principal, who bears responsibility for the same;
2. c) remuneration to the provider of the employee is computed on the basis of the time worked, or
based on some other relationship between compensation and the wages received by the employee;
2. d) the majority of the essential work tools and material are provided by the principal; and
2. e) the provider does not exclusively determine the number of employees, and the qualifications to
be required of them.
3. The tax authorities of the State of Employment shall notify the tax authorities of the State of Residence that withheld tax has been collected in the State of Employment. Where such notification
has been received, the State of Residence shall refrain from demanding withheld tax on the same
income.
79

Article 6.

Mutual Agreement Concerning Procedure in Disputes Regarding

Collection of Withheld Tax


1. If the tax authorities of a Contracting State which, in accordance with the above provisions, shall
refrain from collecting withheld tax, refuse to accept the decision made by the tax authorities of another Contracting State, the dispute shall be resolved by mutual agreement between the Competent
Authorities of these Contracting States.
2. If the Competent Authorities have not agreed otherwise, the following tax authorities will refrain
from collecting the tax until such dispute is resolved:
2. a) the State of Employment, where the dispute is to be determined in accordance with the provisions of Article 3,
2. b) the State of Residence, where the dispute is to be determined in accordance with the provisions of Article 4 or Article 5.
Article 7.

Border Commuters

Where the Double Taxation Convention or special agreements between the Contracting States contain
provisions relating to taxation of income derived from employment in one Contracting State by persons
known as "border commuters," who are residents of another Contracting State, the provisions of Articles 3-6 shall not be applied to such income.
III. Transfers of Income Taxes
Article 8.

General Regulations Regarding Transfers of Taxes

If tax is collected on income, pensions, or business income, in one Contracting State, the collected tax,
may, upon a request from the competent authority of another Contracting State, be transferred to the
other Contracting State, which will credit it to the taxpayer, as tax paid on that income.
Article 9.

Requests for the Transfer of Tax on Employment Income, Pensions, at the Withholding Stage

1. If the withheld tax has been paid on employment income or pension, in a Contracting State other
than that State entitled to collect the final tax pursuant to the Double Taxation Convention, the Contracting State which collected the tax, shall, at the request of the Contracting State so entitled, transfer
the said tax to that Contracting State.
2. A request pursuant to paragraph 1 must be received by the Competent Authority of Denmark and
the Faroe Islands, respectively, no later that February 1, in Norway, no later than April 1, and in Finland, Iceland or Sweden, no later than May 31, of the year following the income year.
3. Transfer of tax shall not be effected in an amount higher that which would have been withheld from
a person with the income or pension of the taxpayer, pursuant to the laws of the Requesting State.
Nor shall a higher amount be transferred, than that which was collected on income of employment or
pension, by the State receiving the request. The fact that the employment income was exempted from
taxation in the State receiving the request, does not prevent the transfer of the amount which should
have been withheld in that State, considering all the facts known at the time of collection.
Article 10. Request for Transfer of Tax Within Three Years From the End of the Income Year
1. If a request for the transfer of tax is made within three years from the end of the income year, tax,
subject to the limitations of paragraph 2, which has been paid on income in the State receiving the
request, shall be transferred to the State which is given the prior right to tax the income, pursuant to
80

Instituto de Estudios Fiscales


the Double Taxation Convention. In the case of transfer of tax on employment or pension income, this
provision applies, only if the request was made after the date indicated in Article 9, but within three
years of the end of the income year.
2. The State receiving the request may limit the amount transferred to the amount, by which the tax
withheld in that State exceeds the tax claimed for the same income year, after the income has been
exempted from taxation, or after the allowance of a credit against the final income tax to requesting
State. The tax credit can be limited to that part of the income tax (computed without the credit) in the
State receiving the request, which pertains to the income which may be taxed in the requesting State.
Article 11. Request for Transfer of Tax Made Later Than Three Years After the End of the Income Year
If a request is made for the transfer of tax later than three years after the end of the income year, the
transfer may be effected pursuant to the provisions of Article 10. In that case, however, the amount
transferred may be subject to limitations related to other claims for taxes and fees which do not pertain
to the same income year, which the State receiving the request may have. This set-off right is not limited to taxes and fees which are the subject of the Mutual Administrative Assistance Agreement of
December 7, 1989. The State receiving the request is instead entitled to use the tax amount for setoff, according to its own laws, for any claim against the taxpayer, existing at the time of collection.
Article 12. Refunds
1. If taxes were withheld on the same income by several Contracting States, the states not entitled to
withhold the tax, pursuant to the provisions of Article 6, shall refund the tax.
2. If a question arises which relates to a tax refund by one Contracting State, due to a claim by another Contracting State for the tax, the refund shall be suspended pending a request of the latter State,
within the time stipulated in Article 9, paragraph 2. If the taxpayer himself claims a tax refund, paragraph 3 shall apply.
3. In the event of a refund of excessive tax paid in one Contracting State on account of to income
derived in another Contracting State, and where the latter State has not requested the transfer of said
tax, that Contracting State shall be notified of this fact, before any refund is made. If the first State has
not received such a request for transfer within thirty days after such notification has been sent, the
refund may be released.
Article 13. Interest
The State receiving the request is not obligated to pay interest the on tax which is transferred pursuant
to Articles 8-11. Nor may the requesting State claim interest on the aforementioned tax.
IV. Other Provisions
Article 14. Notification and Requests
1. Notification pursuant to Articles 3-6 shall contain the following information:
1. a) the employee's name and date of birth, as well as his addresses and tax locations in both states,
1. b) the employer's name and address in both states, and
1. c) the period for which the withheld tax has been paid.
Should the tax authorities determine that the information provided is not sufficient to make a decision
to not to withhold taxes, that fact should be reported to the tax authorities of the other Contracting
State, without delay.
81

2. Notifications pursuant to Article 12, paragraph 3, shall contain the following information:
2. a) the name and date of birth/personal identification number, and addresses in both States, and
2. b) the income and the income period which the refund concerns, and, in applicable cases,
whether the refunds concerns employment income or pension,
2. c) the name and address of the employer and/or payer, in both states, if possible, and
2. d) the marital status of the taxpayer.
3. Requests for the transfer of taxes pursuant to Articles 9-11 shall contain the following information:
2. a) the taxpayer's name and date of birth/personal identification number, and addresses in the
State receiving the request,
2. b) the income and the income period to which the tax applies, and
2. c) the amount to be transferred, and whether the amount is employment income or pension.
2. d) the name and address of the employer and/or payer, in both states, if possible.
4. To the extent possible, notifications shall contain the personal identification number of the employee in both states, as well as, the identification of the employer in both states.
5. Notifications and requests pursuant to this Agreement, should be sent through the Competent
Authorities.
Article 15. Further Applications
The Competent Authorities may come to an agreement regarding the further application of the provisions of this Agreement.
Article 16. Entry Into Force
This Agreement shall enter into force on January 1, 1998. This agreement replaces the agreement of
June 19, 1991 regarding the collection and transfer of tax.
Subsequent to its entry into force, this Agreement shall apply to matters which have been submitted to
the Competent Authorities in the state receiving the request, after said entry into force.
This Agreement has been prepared in seven counterparts in Danish, Faroese, Finnish, Icelandic,
Norwegian and Swedish, with two Swedish texts, one for Finland and one for Sweden, each text being
equally authentic.
December 4, 1997

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C. CONVENIOS BILATERALES
C.1. Clusula reducida

1. CDI TURKMENISTAN-UZBEKISTAN 1996


Article 27. Assistance in the Collection of Taxes
1. Competent authorities of the Contracting States shall assist each other in collecting taxes, in which
case this provision shall not be restricted by the provisions of Article 2 of this Convention.
2. Nothing in this Article may be interpreted as obliging a Contracting State to apply administrative
measures at variance with the measures which it applies in collecting its own taxes, or which contradict its usual practice.
3. Practical steps in the application of this Article shall be defined by the provisions of the Convention
between the Government of Turkmenistan and the Government of the Republic of Uzbekistan for cooperation and mutual assistance with respect to the observance of tax laws.

2. CONVENIO PARA INTERCAMBIO DE


INFORMACIN ENTRE ESTADOS UNIDOS Y TRINIDAD Y TOBAGO. 1989
Article 1.

Object And Scope Of The Agreement

1. The Contracting States shall assist each other to assure the accurate assessment and collection of
taxes, to prevent fiscal fraud and evasion, and to develop improved information sources for tax
matters. The Contracting States shall provide assistance through exchange of information authorized
pursuant to Article 4 and such related measures as may be agreed upon by the competent authorities
pursuant to Article 5.
2. Information shall be exchanged to fulfill the purpose of this Agreement without regard to whether
the person to whom the information relates is, or whether the information is held by, a resident or national of a Contracting State.

3. CDI TRINIDAD Y TOBAGO . E STADOS UNIDOS. 1970


Article 25. Assistance In Collection
(1) Each of the Contracting States shall endeavor to collect such taxes imposed by the other Contracting State as will ensure that any exemption or reduced rate of tax granted under this Convention
by the other Contracting State shall not be enjoyed by persons not entitled to such benefits. The Contracting State making such collections shall be responsible to the other Contracting State for the sums
thus collected. The competent authorities of the Contracting States may consult together for the purpose of giving effect to this article.
(2) In no case shall the provisions of this article be construed so as to impose upon either to the
Contracting States the obligation to carry out administrative measures at variance with the regulations
and practices of the Contracting State endeavoring to collect the tax or which would be contrary to that
Contracting State's sovereignty, security, or public policy.
83

4. CDI FILIPINAS-RUMANIA. 1994


Article 27. Assistance in Collection
1. Each of the Contracting State shall endeavour to collect on behalf of the other Contracting State
such taxes imposed by that other Contracting State as will ensure that any exemption or reduced rate
of tax granted under this Convention by that other Contracting State shall not be enjoyed by persons
not entitled to such benefits.
2. In no case shall thin Article be construed so as to impose upon a Contracting State the obligations
to carry out measures at variance with the laws or administrative practices of either Contracting State
with respect to the collection of its own taxes.

5. CDI ISRAEL-NORUEGA. 1966


Article 28. Assistance in the collection of taxes
Whether the Contracting States should undertake to lend assistance and support to each other in the
collection of taxes which are the subject of the present Convention and if so, to which extent, may be
agreed between the Contracting States through a future exchange of notes to be made, when it is
feasible, through diplomatic channels.

C.2. Clusula bsica


1. FRANCIA-NORUEGA CDI 19 DICIEMBRE 1980
Article 28. Assistance In Collection
1. The competent authorities of the States agree to lend each other reciprocal assistance with a view
to the collection, in accordance with the provisions of their own laws, of the taxes to which this Convention applies and any tax increases, surcharges, overdue payment penalties, interest and costs
pertaining to the said taxes, where such sums are finally due under the laws of the requesting State.
Sums which are no longer susceptible of recovery are considered as being finally due.
2. Requests for assistance shall be accompanied by such documents as are required under the laws
of the requesting State as evidence that the sums to be collected are finally due.
3. On receipt of the said documents, writs shall be served and measures of recovery and collection
taken in the requested State in accordance with its own rules and its domestic administrative practice
applicable to the recovery of taxes of an identical or similar nature.
4. Tax debts to be recovered shall not be regarded as privileged debts in the requested State.
5. In the case of tax debts still subject to appeal, the creditor State may request the other State to
take such interim measures as its domestic laws permit.

2. CDI NORUEGA-S ENEGAL. 1994


Article 27. Collection Assistance
1. The Contracting States agree to grant mutual assistance and support to one another for the purpose of collecting, under the rules set forth by their respective laws and regulations, the taxes covered
84

Instituto de Estudios Fiscales


by this Convention as well as any surcharges, supplementary charges, late fees, interest or costs
pertaining to such taxes where such sums are definitely owed under the laws or regulations of the
requesting State.
2. The request formulated for such purpose shall be accompanied by the documents required by the
laws or regulations of the requesting State for the purpose of determining that the sums to be collected
are definitely owed.
3. Having regard to such documents, the collection and assessment notices and measures shall take
place in the requesting State in accordance with the laws and regulations applicable for collecting and
levying its own taxes.
4. The debt-claim corresponding to the tax to be collected shall not be deemed a preferential debt in
the requesting State.

3. CDI MARRUECOS-TNEZ . 1974


Article 27. Collection Assistance
1. The Contracting States agree to lend aid and assistance to each other in the collection of the taxes
covered by this Convention and in the collection of any surcharges, additional fees, late fees, interest
or costs pertaining to such taxes, with the exception of those of a criminal character, such sums being
definitively owed in pursuance of the laws and regulations of the petitioning State and in accordance
with this Convention, once all internal means of collection have been exhausted.
2. Any request submitted for that purpose shall be accompanied by the documents required by the laws
of the petitioning State for the purpose of establishing that the sums to be collected are definitely owed.
3. Based on such documents, any collection notices or measures shall be carried out in the State
receiving the petition in accordance with the laws governing the collection and levying of its own taxes
and in the context of the provisions of the Convention pertaining to relations between the Tunisian
Treasury and the Moroccan Treasury.
4. As regards tax debts for which remedies are still likely to be found, the tax authorities of the creditor State may, in order to protect those rights, ask the competent tax authorities of the other Contracting State to take any temporary administrative measures allowed by the laws and regulations thereof.

4. CDI INDIA-MARRUECOS. 1998


Article 27. Collection Assistance
1. The Contracting States undertake to lend assistance to each other in the collection of taxes to
which Convention relates, together with interest, costs, and civil penalties relating to such taxes referred to in this Article as a "revenue claim".
2. Request for assistance by the competent authority of Contracting State in the collection of a rev enue claim shall include a certification by such authority that under the laws of that State the revenue
claim has been finally determined. For the purposes of this Article, a revenue claim is finally determined when a Contracting State has the right under its internal law to collect the revenue claim and the
taxpayer has no further rights to restrain collection.
3. Amount collected by the competent authority of a Contracting State pursuant to this Article shall be
forwarded to the competent authority of the other Contracting State. However, the first-mentioned Con 85

tracting State shall be entitled to reimbursement of costs, if any, incurred in the course of rendering such
assistance to the extent mutually agreed between the competent authorities of the two States.
4. Nothing in this Article shall be construed as imposing on either Contracting State the obligation to
carry out administrative measures of a different nature from those used in the collection of its own
taxes or those which would be contrary to its public policy.

C.3. Clusula completa


1. CDI FRANCIA-E SPAA 1995
Article 28. Collection Assistance
1. The Contracting States shall provide mutual aid and assistance for the purpose of collecting the
taxes covered by this Convention, as well as any surcharges, late charges, interest, fees, and noncriminal penalties on those taxes.
2. When asked to do so by the requesting Contracting State, the requested Contracting State shall collect
the tax debt-claims of the first-mentioned Contracting State in accordance with the laws and administrative
practice applicable to the collection of its own tax debt-claims unless the Convention stipulates otherwise.
3. The provisions of paragraph 2 shall apply only to tax debt-claims which are the object of an enforcement order which permits the collection thereof in the requesting State and which, unless the competent authorities agree otherwise, have not been appealed or are not yet susceptible to appeal.
4. The requested State shall not be obligated to act on the request of the requesting State if the latter
has not exhausted in its own territory all of the means that it could reasonably implement for collecting
tax debt-claims.
5. The request for administrative assistance shall be accompanied by:
5. a) a certification specifying the nature of the tax debt-claim and, concerning collection, that the
conditions stipulated in paragraphs 3 and 4 have been met;
5. b) an official copy of the order permitting enforcement in the requesting State; and
5. c) any other document required for collection or for taking protective measures.
6. The order permitting enforcement in the requesting State shall, if applicable and in accordance
with the provisions in effect in the requested State, be accepted, approved, completed, or replaced, as
soon as possible after the date of receipt of the request for assistance, with an order permitting enforcement in the requested State.
7. Questions concerning the term of limitation of the tax debt-claim shall be governed exclusively by
the laws of the requesting State. The request for assistance shall contain information regarding the
term of limitation.
8. Collection actions taken by the requested State following a request for assistance which, in accordance with the laws of that State, might have the effect of suspending or interrupting the term of limitation, shall have the same effect with regard to the laws of the requesting State. The requested State
shall inform the requesting State of any measures taken for such purpose.
9. Tax debt-claims for the collection of which assistance is provided shall not benefit in the requested
State from any privilege which is connected in particular with the tax debt-claims of that State, even
though the procedure used for collection is the one used for its own tax debt-claims.
86

Instituto de Estudios Fiscales


10. The provisions of paragraph 1 of Article 27 shall also apply to any information provided to the
competent authority of a Contracting State in application of this Article.
11. With regard to the tax debt-claims of a Contracting State which are the object of appeal or are still
susceptible to appeal, the competent authority of the State may, in order to protect its rights, ask the
competent authority of the other Contracting State to take the protective measures provided for under
the law of that other State.
12. The competent authorities of the Contracting States shall reach an agreement for establishing the
methods for transferring the amounts collected by the requested State on behalf of the requesting State.
13. If its laws or administrative practice so permit under similar circumstances, the requested State
may permit a deferred payment or installment, but must inform the requesting State in advance.

2. CDI SUECIA-TNEZ . 1960


Article 19
I. The Contracting States undertake, on a basis of reciprocity, to lend each other assistance and
support in the collection, in accordance with their own laws, of any taxes dealt with in this Agreement
which are finally due, including surtaxes, interest, costs and fines, except those of a penal nature.
II. Documents shall be served, proceedings instituted and enforcement measures carried out on production of copies or official extracts of the writs of execution, accompanies where appropriate by copies or official extracts of the final decisions. Writs shall be rendered enforceable by administrative
action in the form required by the laws of the requested State.
III. Tax claims to be recovered shall not be regarded as privileged claims in the requested State and
the latter State shall not be bound to carry out any enforcement measure which cannot be carried out
under the laws of the requesting State.
IV. Where a tax claim is still subject to appeal, the requesting State may apply to the requested State
to take interim measures, which shall be subject mutatis mutandis to the foregoing provisions.
Such measures shall be deemed to include the service on the tax debtor of a writ (contrainte) for the
recovery of taxes levied by the Tunisian taxation department (Administration de l'Enregistrement).
Objections to such a writ may be lodged only with the competent Tunisian court.
Article 20
I. Administrative and judicial assistance shall be granted only against taxpayers who are nationals of
the requesting State alone. Nevertheless, such assistance may also be granted against other taxpayers in the case of taxes which were finally due at a time when such taxpayers were nationals of the
requesting State alone.
II. Assistance may also be refused if the requested State considers that such assistance might endanger its sovereign rights or security or prejudice its general interests.
III. Requests may also be refused:
III. (a) If they would have the effect of obliging one of the Contracting States to communicate information which is not procurable under its own taxation laws or to take administrative action at variance
with its legislation or practice;
III. (b) If they would entail obtaining within the territory of the requested State, from persons having
no connexion with the case as taxpayers, information, statements or opinions which may lawfully be
imparted in that State but which are not procurable under the laws of the requesting State.
87

III. (c) If their purpose is the procurement of information concerning facts or legal relations, where
such information is procurable only on the basis of an obligation to furnish information, statements or
opinions which cannot be procured in the territory of the requesting State;
III. (d) If compliance with the request would involve the disclosure of a business, industrial or trade secret.
Article 21
Inquiries, information, opinions and all other communications received by either State in connexion
with a request for reciprocal assistance shall be subject to the statutory provisions in force in that State
with regard to administrative or professional secrecy.

3. CDI NORUEGA-V ENEZUELA. 1997


Article 28. Assistance in Recovery
1. The Contracting States agree to lend each other assistance and support with a view to collection,
in accordance with their respective laws and administrative practice, of the taxes to which this Convention shall apply and of any increases, surcharges, overdue payments, interests and costs pertaining to the said taxes.
2. At the request of the applicant State the requested State shall recover tax claims of the firstmentioned State in accordance with the law and administrative practice for the recovery of its own tax
claims. However, such claims do not enjoy any priority in the requested State and cannot be recovered by imprisonment for debt of the debtor. The requested State is not obliged to take any executory
measures which are not provided for in the laws of the applicant State.
3. The provisions of paragraph 2 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the
competent authorities of the Contracting States, which are not contested. However, where the claim
relates to a liability to tax of a person as a non-resident of the applicant State, paragraph 2 shall only
apply, unless otherwise agreed between the competent authorities of the Contracting States, where
the claim may no longer be contested.
4. The requested State shall not be obliged to accede to the request:
4. a. if the applicant State has not pursued all means available in its own territory, except where
recourse to such means would give rise to disproportionate difficulty;
4. b. if and insofar as it considers the tax claim to be contrary to the provisions of this Convention or
of any other treaty to which both of the Contracting States are parties.
5. The request for administrative assistance in the recovery of a tax claim shall be accompanied by:
4. a. a declaration that the tax claim concerns a tax to which this Convention applies and, subject to
paragraph 3, is not or may not be contested;
4. b. an official copy of the instrument permitting enforcement in the applicant State;
4. c. any other document required for recovery;
4. d. where appropriate, a certified copy confirming any related decision emanating from an administrative body or a public court.
6. At the request of the applicant State, the requested State shall, with a view to the rec overy of an
amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of
88

Instituto de Estudios Fiscales


an instrument permitting enforcement, insofar as that is permitted by the laws and administrative practice of the requested State.
7. The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognized, supplemented
or replaced as soon as possible after the date of the receipt of the request for assistance by an instrument permitting enforcement in the requested State.
8. Questions concerning any period beyond which a tax claim cannot be enforced shall be governed
by the law of the applicant State. The request for assistance in the recovery shall give particulars concerning that period.
9. Acts of recovery carried out by the requested State in pursuance of a request for assistance,
which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 8, shall also have this effect under the laws of the applicant State. The
requested State shall inform the applicant State about such acts.
10. The competent authorities of the Contracting States shall by mutual agreement determine rules
concerning minimum amounts of tax claims subject to a request for assistance and other provisions
concerning the mode of application of this Article.
11. 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. 12. The requested State shall effect service of
documents:
11. a. by a method prescribed by its domestic laws for the service of documents of a substantially
similar nature;
11. 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.
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 doc ument, the requested State shall arrange to have it translated into or a summary drafted in its official
language.
13. The Contracting States shall reciprocally waive any restitution of costs resulting from the respective assistance and support which they lend each other in applying this Convention.

4. CDI HOLANDA-UCRANIA. 1995


Article 29. Assistance in Recovery
1. The Contracting States agree to lend each other assistance and support with a view to the collection, in accordance with their respective laws or administrative practice, of the taxes to which this Convention shall apply and of any increases, surcharges, overdue payments, interests and costs
pertaining to the said taxes.
2. At the request of the applicant Contracting State the requested Contracting State shall recover tax
claims of the first-mentioned State in accordance with the law and administrative practice for the recovery of its own tax claims. However, such claims do not enjoy any priority in the requested Contracting
State and cannot be recovered by imprisonment for debt of the debtor. The requested Contracting
State is not obliged to take any executory measures which are not provided for in the laws of the
applicant Contracting State.
89

3. The provisions of paragraph 2 of this Article shall apply only to tax claims which form the subject of
an instrument permitting their enforcement in the applicant Contracting State and, unless otherwise
agreed between the competent authorities, which are not contested.
However, where the claim relates to a liability to tax of a person as a non-resident of the applicant
Contracting State, paragraph 2 of this Article shall only apply, unless otherwise agreed between the
competent authorities, where the claim may no longer be contested.
4. The obligation to provide assistance in the recovery of tax claims concerning a deceased person
or his estate is limited to the value of the estate or the property acquired by each beneficiary of the
estate, according to whether the claim is to be recovered from the estate or from the beneficiaries
thereof.
5. The requested Contracting State shall not be obliged to accede to the request:
5. a) if the applicant Contracting State has not pursued all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty;
5. b) if and insofar as it considers the tax claim to be contrary to the provisions of this Convention or
of any other convention to which both of the Contracting States are parties.
6. The request for administrative assistance in the recovery of a tax claim shall be accompanied by:
5. a) a declaration that the tax claim concerns a tax covered by the Convention and that the conditions of paragraph 3 of this Article are met;
5. b) an official copy of the instrument permitting enforcement in the applicant Contracting State;
5. c) any other document required for recovery;
5. d) where appropriate, a certified copy of confirming any related decision emanating from an administrative body or a public court.
7. The applicant Contracting State shall indicate the amounts of the tax claim to be recovered in both
the currency of the applicant State and the currency of the requested Contracting State. The rate of
exchange to be used for the purpose of the preceding sentence is the last selling price settled on the
most representative exchange market or markets of the applicant Contracting State. Each amount
recovered by the requested Contracting State shall be transferred to the applicant Contracting State in
the currency of the requested Contracting State. The transfer shall be carried out within a period of a
month from the date of the recovery.
8. At the request of the applicant Contracting State, the requested Contracting State shall, with a
view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested
or is not yet the subject of an instrument permitting enforcement, in so far as such is permitted by the
laws and administrative practice of the requested Contracting State.
9. The instrument permitting enforcement in the applicant Contracting State shall, where appropriate
and in accordance with the provisions in force in the requested Contracting State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for
assistance by an instrument permitting enforcement in the requested Contracting State.
10. Questions concerning any period beyond which a tax claim cannot be enforced shall be governed
by the law of the applicant Contracting State. The request for assistance in the recovery shall give
particulars concerning that period.
11. Acts of recovery carried out by the requested Contracting State in pursuance of a request for
assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 10 of this Article, shall also have this effect under the laws of
90

Instituto de Estudios Fiscales


the applicant Contracting State. The requested Contracting State shall inform the applicant Contracting State about such acts.
12. The requested Contracting State may allow deferral of payment or payment by installments, if its
laws or administrative practice permit it to do so in similar circumstances; but it shall first inform the
applicant Contracting State.
13. The competent authorities of the Contracting States shall by common agreement prescribe rules
concerning minimum amounts of tax claims subject to a request for assistance.
14. The Contracting States shall reciprocally waive any restitution of costs resulting from the respective assistance and support which they lend each other in applying this Convention. The applicant
Contracting State shall in any event remain responsible towards the requested Contracting State for
the pecuniary consequences of acts of recovery which have been found unjustified in respect of the
reality of the tax claim concerned or of the validity of the instrument permitting enforcement in the
applicant Contracting State.

5. CDI. FRANCIA-A RGELIA DE 17 DE MAYO DE 1982


Article 34
1. The Contracting States agree to lend each other assistance and support with a view to the collection, in accordance with the rules of their respective laws or regulations, of the taxes to which this
Convention relates and of any tax increases, surcharges, overdue payment penalties, interest and
costs pertaining to the said taxes, where such sums are finally due under the laws or regulations of the
requesting State.
2. At the request of the requesting State, the requested State shall proceed to the recovery of the tax
debts of the said State in accordance with the laws and administrative practice applicable to the recovery of its own tax debts, unless this Convention provides otherwise.
3. The provisions of the preceding paragraph shall apply only to tax debts which are the subject of an
instrument permitting the recovery thereof in the requesting State and which are no longer contestable.
4. The requested State shall not be obliged to comply with the request:
4. (a) If the requesting State has not exhausted in its own territory all means of recovering its tax debt;
4. (b) If and to the extent that it considers that the tax debt is incompatible with the provisions of this
Convention.
5. A request for assistance with a view to recovery of a tax debt shall be accompanied:
4. (a) By a statement specifying that the tax debt concerns a tax to which the Convention relates
and is no longer contestable;
4. (b) By an official copy of the instrument permitting execution in the requesting State;
4. (c) By any other document required for recovery; and
4. (d) Where appropriate, by a certified true copy of any decision relating thereto issued by an administrative organ or a court.
6. The instrument permitting execution in the requesting State shall, where appropriate, and in accordance with the provisions in force in the requested State, be authorized and ratified and supplemented
or replaced as soon as possible after the date of receipt of the request for assistance by an instrument
permitting execution in the requested State.
91

7. Questions concerning the limitation period for tax debts shall be governed exclusively by the laws
of the requesting State.
8. Acts of recovery performed by the requested State in response to a request for assistance which,
under the laws of that State, result in the suspension or interruption of the limitation period shall have
the same effect with regard to the laws of the requesting State. The requested State shall inform the
requesting State of the measures taken to that end.
9. Tax debts for the recovery of which assistance is granted shall enjoy the same safeguards and
privileges as similar debts in the requested State.
10. Where a tax debt of a State is the subject of an appeal and it has not been possible to obtain the
safeguards envisaged by the laws of that State, the taxation authorities of that State may, in order to
safeguard their rights, request the taxation authorities of the other State to take the interim measures
authorized by the laws or regulations of the last-mentioned State.
If it considers that the taxation has not been established in accordance with the provisions of the Convention, that other State shall without delay request a meeting of the Mixed Commission mentioned in
chapter IV.
ADMINISTRATIVE ASSISTANCE
Article 39
1. The taxation authorities of each of the Contracting States shall communicate to the taxation
authorities of the other Contracting State any fiscal information available to them and useful to the
latter authorities to ensure the proper assessment and collection of the taxes to which this Agreement relates.
2. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons
other than those concerned with the assessment and collection of the taxes to which this Agreement
relates. No information shall be exchanged which would reveal a commercial, industrial or professional
secret. Assistance may be withheld where the requested State considers that it would be likely to endanger its sovereignty or security or to prejudice its general interests.
3. Information shall be exchanged as a matter of routine or on request in connexion with particular
cases. The competent authorities of the two Contracting States shall agree on the list of classes of
information to be furnished as a matter of routine.
Article 40
1. The Contracting States agree to lend each other assistance and support with a view to the collection, in accordance with the rules of their respective laws or regulations, of the taxes to which this
Agreement relates and of any tax increases, surcharges, overdue payment penalties, interest and
costs pertaining to the said taxes, where such sums are finally due under the laws or regulations of the
requesting State and in accordance with this Agreement.
2. Requests for assistance shall be accompanied by such documents as are required under the laws
and regulations of the requesting State as evidence that the sums to be collected are finally due.
3. On receipt of the said documents, writs shall be served and measures of recovery and collection
taken in the requested State in accordance with the laws or regulations governing the recovery and
collection of its own taxes.
4. Tax debts to be recovered shall enjoy the same safeguards, privileges and procedural rules as
similar tax debts in the requested State.
92

Instituto de Estudios Fiscales


6. CDI ARGELIA-S UDFRICA 1998
Article 27. Assistance in Recovery
1. The Contracting States undertake to lend assistance to each other in the collection of taxes owed
by a taxpayer to the extent that the amount thereof has been finally determined according to the laws
of the Contracting State making the request for assistance.
2. In the case of a request by a Contracting State for the collection of taxes which has been accepted
for collection by the other Contracting State, such taxes shall be collected by that other State to the
extent permitted by its domestic law.
3. Claims which are the subject of requests for assistance shall not have priority over taxes owing in
the Contracting State rendering assistance and the provisions of paragraph 1 of Article 26 shall also
apply to any information which, by virtue of this Article, is supplied to the competent authority of a
Contracting State.
4. Any request for collection by a Contracting State shall be accompanied by such certificate as is
required by the laws of that State to establish that the taxes owed by the taxpayer have been finally
determined.
5. Where the tax claim of a Contracting State has not been finally determined by reason of it being
subject to appeal or other proceedings, that State may, in order to protect its revenues, request the
other Contracting State to take such interim measures for conservancy on its behalf as are available to
the other State under the laws of that other State. If such request is accepted by the other State, such
interim measures shall be taken by that other State to the extent permitted by its domestic law.
6. A request under paragraph 4 or 5 shall only be made by a Contracting State to the extent that
sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed.
7. The Contracting State in which tax is recovered in accordance with the provisions of this Article
shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so
recovered minus, where appropriate, the amount of the extraordinary costs referred to in subparagraph (b) of paragraph 8. The competent authorities of the Contracting States shall consult together to
determine the procedures with regard to the remitting of taxes so recovered.
8. It is understood that unless otherwise agreed by the competent authorities of both Contracting
States,
8. (a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that
State,
8. (b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by
the other State and shall be payable regardless of the amount collected on its behalf by the firstmentioned State.
As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise
the other Contracting State and indicate the estimated amount of such costs. The competent authorities of the Contracting States may settle the mode of application of this paragraph.
9. In this Article, the term "taxes" means the taxes to which this Convention applies and includes any
interest and penalties relating thereto.

93

D. OTROS DOCUMENTOS DE INTERS


D.1. Canje de notas
Canje de notas.
CDI FRANCIA-S ENEGAL. Canje de notas de 3 de mayo de 1965.
Dakar, 3 May 1965
Sir,
As you are aware, articles 38 to 40 of the Tax Agreement between the Government of the French
Republic and the Government of the Republic of Senegal, signed at Dakar on 3 May 1965, provide for
measures of reciprocal assistance with a view to the collection of the taxes to which the Agreement
relates, of all other taxes and duties and, in general, of all debt-claims of whatsoever nature of the
Contracting States.
In order that the application of the above provision may not give rise, in certain cases, to difficulties of
procedure and in order to preserve the atmosphere of confidence which exists between the Governments of our two countries, I have the honour to propose that, where, in application of the provisions of the above-mentioned articles 38 to 40, proceedings are instituted against a taxpayer in one of
our two States for the recovery of taxes or debts owed in the other State, the taxpayer shall be entitled
to request the competent authorities of the first-mentioned State to stay such proceedings if he is able
to establish title to property situated in the State in which the tax in question was assessed or to establish a claim on a public or quasi-public authority of the said State.
If the request, which must be supported by the necessary documents, appears to be justified, the
application of the provisions of article 38 shall be stayed. The competent authorities of the requesting
State shall be informed of that decision and the request shall be submitted within three months to the
mixed commission referred to in article 41 for examination. That commission shall decide whether, and
to what extent, the measures of enforced recovery shall proceed.
In more general terms, disputes relating to collection shall be deemed to be difficulties of application
within the meaning of article 41 of the Agreement.
The referring of the matter of the mixed commission shall not preclude the application of the provisions
of article 39 of the Agreement.
I should be greatly obliged if you would inform me whether this proposal is acceptable to your Government.
Accept, Sir, the assurances of my highest consideration.
Michel HABIB-DELONCLE
Minister of State for Foreign
Affairs of the French Republic

94

Instituto de Estudios Fiscales


Mr. Jean Collin
Minister of Finance of the Republic of Senegal
Dakar, 3 May 1965
Sir,
By letter of today's date, you informed me as follows:
"As you are aware, articles 38 to 40 of the Tax Agreement between the Government of the French
Republic and the Government of the Republic of Senegal, signed at Dakar on 3 May 1965, provide for
measures of reciprocal assistance with a view to the collection of the taxes to which the Agreement
relates, of all other taxes and duties and, in general, of all debt-claims of whatsoever nature of the
Contracting States.
"In order that the application of the above provision may not give rise, in certain cases, to difficulties of
procedure and in order to preserve the atmosphere of confidence which exists between the Governments of our two countries, I have the honour to propose that, where, in application of the provisions of the above-mentioned articles 38 to 40, proceedings are instituted against a taxpayer in one of
our two States for the recovery of taxes or debts owed in the other State, the taxpayer shall be entitled
to request the competent authorities of the first-mentioned State to stay such proceedings if he is able
to establish title to property situated in the State in which the tax in question was assessed or to establish a claim on a public or quasi-public authority of the said State.
"If the request, which must be supported by the necessary documents, appears to be justified, the
application of the provisions of article 38 shall be stayed. The competent authorities of the requesting
State shall be informed of that decision and the request shall be submitted within three months to the
mixed commission referred to in article 41 for examination. That commission shall decide whether, and
to what extent, the measures of enforced recovery shall proceed.
"In more general terms, disputes relating to collection shall be deemed to be difficulties of application
within the meaning of article 41 of the Agreement.
"The referring of the matter of the mixed commission shall not preclude the application of the provisions of article 39 of the Agreement".
I have the honour to inform you that my Government agrees to the foregoing proposal.
Accept, Sir, the assurances of my highest consideration.
Jean COLLIN
Minister of Finance of the
Republic of Senegal

His Excellency Mr. Michel Habib-Deloncle


Minister of State for Foreign Affairs of the French Republic
95

Xxxxx

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Matters. 4th Meeting. Ginebra. 1987.
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PAVESI, P. F. J., y WENCELBLAT, H. B.: The future of important functions in tax administration: collection CIAT: The Challenge of Tax Administration Until the End of the 20th Century. IBFD. 1984.
PICCIOTTO , S.: International Business Taxation. Weidenfeld & Nicholson. 1982.
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jr. Het Belgisch Internationaal Belastingrecht in ontwikkeling. 1993.

98

DOCUMENTOS DE TRABAJO EDITADOS POR EL


INSTITUTO DE ESTUDIOS FISCALES

2000
1/00

Ciudadanos, contribuyentes y expertos: Opiniones y actitudes fiscales de los espaoles en 1999.


Autor:
rea de Sociologa Tributaria.

2/00

Los costes de cumplimiento en el IRPF 1998.


Autores: M.a Luisa Delgado, Consuelo Daz y Fernando Prats.

3/00

La imposicin sobre hidrocarburos en Espaa y en la Unin Europea.


Autores: Valentn Edo Hernndez y Javier Rodrguez Luengo.

2001
1/01

Rgimen fiscal de los seguros de vida individuales.


Autor:
ngel Esteban Pal.

2/01

Ciudadanos, contribuyentes y expertos: Opiniones y actitudes fiscales de los espaoles en 2000.


Autor:
rea de Sociologa Tributaria

3/01

Inversiones espaolas en el exterior. Medidas para evitar la doble imposicin internacional en el Impuesto sobre
Sociedades.
Autora: Amelia Maroto Sez.

4/01

Ejercicios sobre competencia fiscal perjudicial en el seno de la Unin Europea y de la OCDE: Semejanzas y
diferencias.
Autora: Ascensin Maldonado Garca-Verdugo.

5/01

Procesos de coordinacin e integracin de las Administraciones Tributarias y Aduaneras. Situacin en los pases
iberoamericanos y propuestas de futuro.
Autores: Fernando Daz Yubero y Ral Junquera Valera.

6/01

La fiscalidad del comercio electrnico. Imposicin directa.


Autor:
Jos Antonio Rodrguez Ondarza.

7/01

Breve curso de introduccin a la programacin en Stata (6.0).


Autor:
Sergi Jimnez-Martn.

8/01

Jurisprudencia del Tribunal de Luxemburgo e Impuesto sobre Sociedades.


Autor:
Juan Lpez Rodrguez.

9/01

Los convenios y tratados internacionales en materia de doble imposicin.


Autor:
Jos Antonio Bustos Buiza.

10/01

El consumo familiar de bienes y servicios pblicos en Espaa.


Autor:
Subdireccin General de Estudios Presupuestarios y del Gasto Pblico.

11/01

Fiscalidad de las transferencias de tecnologa y jurisprudencia.


Autor:
Nstor Carmona Fernndez.

12/01

Tributacin de la entidad de tenencia de valores extranjeros espaola y de sus socios.


Autora: Silvia Lpez Ribas.

13/01

El profesor Flores de Lemus y los estudios de Hacienda Pblica en Espaa.


Autora: Mara Jos Ar acil Fernndez.

14/01

La nueva Ley General Tributaria: marco de aplicacin de los tributos.


Autor:
Javier Martn Fernndez.

15/01

Principios jurdicofiscales de la reforma del impuesto sobre la renta.


Autor:
Jos Manuel Tejerizo Lpez.

16/01

Tendencias actuales en materia de intercambio de informacin entre Administraciones Tributarias.


Autor:
Jos Manuel Caldern Carrero.

17/01

El papel del profesor Fuentes Quintana en el avance de los estudios de Hacienda Pblica en Espaa
Autora: Mara Jos Aracil Fernndez.

18/01

Regmenes especiales de tributacin para las pequeas y medianas empresas en Amrica Latina.
Autores: Ral Flix Junquera Varela y Joaqun Prez Huete.

19/01

Principios, derechos y garantas constitucionales del rgimen sancionador tributario.


Autores: Varios autores.

20/01

Directiva sobre fiscalidad del ahorro. Estado del debate.


Autor:
Francisco Jos Delmas Gonzlez.

21/01

Rgimen Jurdico de las consultas tributarias en derecho espaol y comparado.


Autor:
Francisco D. Adame Martnez.

22/01

Medidas antielusin fiscal.


Autor:
Eduardo Sanz Gadea.

23/01

La incidencia de la reforma del Impuesto sobre Sociedades segn el tamao de la empresa.


Autores: Antonio Martnez Arias, Elena Fernndez Rodrguez y Santiago lvarez Garca.

24/01

La asistencia mutua en materia de recaudacin tributaria.


Autor:
Francisco Alfredo Garca Prats.

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