Amending Protocol to the Agreement between the European Union and the Swiss Conf... (22025A02326)
Amending Protocol to the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance
- AMENDING PROTOCOL TO THE AGREEMENT BETWEEN THE EUROPEAN UNION AND THE SWISS CONFEDERATION ON THE AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION TO IMPROVE INTERNATIONAL TAX COMPLIANCE
- ARTICLE 1
- ‘TITLE 1
- AUTOMATIC EXCHANGE OF INFORMATION’ ;
- ‘TITLE 2
- RECOVERY ASSISTANCE
- CHAPTER 1
- GENERAL PROVISIONS
- ARTICLE 4a
- Objective
- ARTICLE 4b
- Scope
- ARTICLE 4c
- Organisation
- CHAPTER 2
- EXCHANGE OF INFORMATION
- ARTICLE 4d
- Request for information
- CHAPTER 3
- NOTIFICATION OF DOCUMENTS
- ARTICLE 4e
- Means of notification
- CHAPTER 4
- RECOVERY OR PRECAUTIONARY MEASURES
- ARTICLE 4f
- Request for recovery
- ARTICLE 4g
- Conditions governing a request for recovery
- ARTICLE 4h
- Instrument permitting enforcement in the State of the requested authority and other accompanying documents
- ARTICLE 4i
- Execution of the request for recovery
- ARTICLE 4j
- Disputes
- ARTICLE 4k
- Amendment or withdrawal of the request for recovery assistance
- ARTICLE 4l
- Request for precautionary measures
- ARTICLE 4m
- Limits to the requested authority's obligations
- ARTICLE 4n
- Questions on limitation
- ARTICLE 4o
- Costs
- CHAPTER 5
- IMPLEMENTATION AND APPLICATION
- ARTICLE 4p
- Joint Committee
- ARTICLE 4q
- Use of the standard forms for recovery assistance under other agreements
- ARTICLE 4r
- Exchange of information without prior request
- ARTICLE 4s
- Cooperation on other matters
- ‘TITLE 3
- PROVISIONS APPLICABLE TO TITLE 1 AND TITLE 2’ ;
- ‘TITLE 4
- OTHER PROVISIONS’ ;
- ‘SECTION X
- TRANSITIONAL MEASURES
- ‘JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES
- ‘JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
- ARTICLE 2
- Entry into force and application
- ARTICLE 3
- Languages
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