Sklep o potrditvi Memoranduma o soglasju med Davčno upravo Republike Slovenije in Generalnim direktoratom Davčne in carinske uprave Nizozemske o izmenjavi informacij v zvezi z neposrednim obdavčevanjem

Memorandum se v izvirniku v slovenskem in angleškem jeziku glasi:*

Naslov

Uvod

Davčna uprava Republike Slovenije in Generalni direkto­rat Davčne in carinske uprave Nizozemske, v nadaljevanju po­godbenika, sta se v želji po krepitvi medsebojnega sodelovanja pri zadevah neposrednega obdavčevanja dogovorila:

Pristojna organa iz 2. člena tega memoranduma si bosta ob upoštevanju določb Direktive Sveta št. 77/799/EGS z dne 19. decembra 1977 o medsebojni pomoči pristojnih organov držav članic na področju neposrednega obdavčevanja in ob­davčenja zavarovalnih premij ter 26. člena Konvencije med Vlado Republike Slovenije in Vlado Kraljevine Nizozemske o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, podpisane v Ljubljani 30. junija 2004, avtomatično izmenjavala informacije.

Za uporabo tega memoranduma o soglasju sta pristoj­na organa:

v Republiki Sloveniji:

Davčna uprava Republike Slovenije;

na Nizozemskem:

Minister za finance ali njegov pooblaščeni predstavnik.

Pogodbenika se bosta z izmenjavo pisem obveščala o imenih in naslovih pooblaščenih predstavnikov ter vseh njihovih spremembah.

Pristojna organa Slovenije in Nizozemske si bosta avtomatično zagotavljala informacije o:

nepremičnem premoženju (koda 6 OECD):

Nizozemska: o lastništvu in vrednosti nepremičnega premoženja;

Slovenija: o dohodku in lastništvu nepremičnega pre­moženja;

dividendah (koda 10 OECD, brez obveznosti za Ni­zozemsko);

licenčninah in avtorskih honorarjih (koda 12 OECD, brez obveznosti za Nizozemsko);

dohodku iz samostojnih osebnih storitev (koda 14 OECD);

dohodku iz odvisnih osebnih storitev (koda 15 OECD);

plačilih direktorjem (koda 16 OECD);

dohodku iz dejavnosti umetnika ali športnika (koda 17 OECD);

pokojninah, rentah in plačilih v okviru socialnega var­stva (koda 18 in 19 OECD);

plačilih študentom za izobraževanje in usposabljanje (koda 20 OECD);

drugih dohodkih (koda 21 OECD).

Informacije iz prvega odstavka se zagotavljajo redno in najmanj enkrat letno v devetih mesecih po koncu davčnega leta, na katero se nanašajo.

Če bi se izkazalo, da so informacije, zagotovljene v okviru avtomatične izmenjave, netočne ali nepopolne, se morata pristojna organa o tem obvestiti v najkrajšem mogo­čem času.

Pristojna organa se lahko z izmenjavo pisem dogovorita, da si bosta določeno obdobje avtomatično izmenjavala druge vrste informacij od tistih, ki so navedene zgoraj.

Na zaprosilo pristojnega organa ene države lahko pri­stojni organ druge države dovoli, da so davčni uslužbenci prve države navzoči pri opravljanju tistih delov davčnega nadzora v zaprošeni državi, ki so zanje pomembni.

Zaprosila za dovolitev navzočnosti davčnih uslužbencev ene države pri opravljanju davčnega nadzora na ozemlju druge države se dajo v posebnih primerih. Zlasti se nanašajo na:

primere, ko obstajajo znaki za čezmejne nepravilnosti ali izogibanje davkom;

zapletene primere, v katerih je navzočnost davčnih uslužbencev zaželena;

primere, v katerih se bliža potek roka zastaranja in v katerih bi navzočnost davčnih uslužbencev lahko pospešila nadzor;

nadzore v okviru dogovorjenega dvostranskega ali večstranskega nadzora, vključno s sočasnimi davčnimi nad­zori.

Pristojni organ države prosilke predloži pisno zaprosi­lo za dovolitev navzočnosti davčnih uslužbencev. V zaprosilu je treba utemeljiti, zakaj je navzočnost davčnega uslužbenca zaželena, in na kratko opisati primer. Pristojni organ zaproše­ne države o zaprosilu odloči v najkrajšem mogočem času, a najpozneje v dveh mesecih po prejemu zaprosila.

Pristojni organ zaprošene države sprejme vse odloči­tve v zvezi z opravljanjem davčnega nadzora. Pristojni organ zaprošene države obvesti pristojni organ države prosilke o podrobnostih nadzora.

Pristojni organ zaprošene države lahko zavrne zapro­silo, pri čemer navede razloge za svojo določitev.

Pristojna organa se po potrebi posvetujeta o načinu izpolnjevanja obveznosti iz tega memoranduma.

Informacije iz 3. člena tega memoranduma, se po mo­žnosti predložijo elektronsko prek omrežja CCN v standardnem formatu OECD (najnovejša različica) ali na papirju.

Informacije, ki se izmenjavajo, vsebujejo, če so na voljo, davčne številke in/ali osebne identifikacijske podatke (datum rojstva, ime in naslov). To velja za informacije iz obeh držav.

Ta memorandum začne veljati šestdeset dni po pod­pisu, pri čemer ga lahko pogodbenika kadar koli spremenita s pisnim dogovorom. Memorandum se bo prvič začel uporabljati za informacije, ki se nanašajo na davčno leto 2011.

Ta memorandum velja nedoločen čas. Pogodbenik ga lahko odpove s pisnim uradnim obvestilom, pri čemer me­morandum preneha veljati šest mesecev po prejemu takega obvestila.

Ta memorandum se lahko imenuje tudi »Memorandum o soglasju med Slovenijo in Nizozemsko o izmenjavi informacij v zvezi z neposrednim obdavčevanjem«.

Ta memorandum se ovrednoti pet let po začetku nje­gove veljavnosti.

Kljub temu se lahko vprašanja v zvezi z memorandu­mom kadar koli obravnavajo na prošnjo enega od pristojnih organov.

Podpis

Sestavljeno v dveh izvirnikih v Ljubljani dne 13. januarja 2012 v slovenskem, nizozemskem in angleškem jeziku, pri če­mer so vsa besedila enako verodostojna. Ob razlikah v razlagi prevlada angleško besedilo.

Za Davčno upravo Republike Slovenije Mojca Centa l.r. Generalna direktorica

Za Generalni direktorat Davčne in carinske uprave Nizozemske Theo Poolen l.r. Namestnik generalnega direktorja

Title

Preamble
The Tax Administration of the Republic of Slovenia and
the Directorate-General of the Tax and Customs Administration
of the Netherlands, hereinafter: the “Parties”, considering
the desire to intensify mutual cooperation in direct tax matters,
have agreed the following.
General provisions
Article 1
Legal basis
Pursuant to the provisions of Council Directive no.
77/799/EEC of 19 December 1977 on mutual assistance by
the competent authorities of the Member States in the field of
direct taxes and insurance tax, and article 26 of the Convention
between the Government of the Republic of Slovenia and the
Government of the Kingdom of the Netherlands for the avoidance
of double taxation and the prevention of fiscal evasion
with respect to taxes on income, signed in Ljubljana on 30 June
2004, the competent authorities referred to in article 2 of this
Memorandum will exchange information automatically.
Article 2
Competent authorities
1. For the application of this Memorandum of Understanding
the competent authorities are:
in the Republic of Slovenia:
the Tax Administration of the Republic of Slovenia.
in the Netherlands:
the Minister of Finance or his authorised representative.
2. The Parties will inform each other by exchange of
letters about the names and addresses of the authorised representatives
concerned and about any subsequent changes in
these representatives.
Exchange of information
Article 3
Automatic exchange of information
1. The competent authorities of Slovenia and the Netherlands
will automatically provide each other with information
about:
a) Information on immovable property (OECD code 6);
as far as the Netherlands is concerned: ownership and
value of immovable property;
as far as Slovenia is concerned: income and ownership
of immovable property;
b) Dividends (OECD code 10, no obligation for the
Netherlands);
c) Royalty’s (OECD code 12, no obligation for the Netherlands);
d) Income from independent personal services (OECD
code 14);
e) Income from dependent personal services (OECD
code 15);
f) Directors’ fees (OECD code 16);
g) Income derived from activities of an artist of sportsman
(OECD code 17);
h) Pensions, annuities and social security payments
(OECD codes 18 and 19);
i) Payments to students for education and training
(OECD code 20);
j) Other income (OECD code 21).
2. The information referred to in paragraph 1 is provided
periodically and at least once a year, within nine months following
the end of the fiscal year it relates to.
3. If it should appear that the information -provided within
the scope of the automatic exchange- is incorrect or incomplete,
the competent authorities are obliged to contact each
other about this as soon as possible.
Article 4
Incidental target group campaigns
The competent authorities can agree by exchange of
letters to exchange categories of information, other than the
above-mentioned categories, automatically for a certain period.
Article 5
The presence of tax officials of one State on the
territory of the other State
1. At the request of the competent authority of one of the
States, the competent authority of the other State can allow
tax officials of the former State to be present at the execution
of those parts of a tax examination in the requested State, that
are important to them.
2. Requests to allow the presence of tax officials of one
State at the execution of an examination on the territory of the
other State are made in special cases. It especially concerns:
a) cases in which there are indications for cross-border
irregularities or the avoidance of taxes;
b) complex cases that make the presence of the tax officials
desirable;
c) cases in which a limitation period threatens to expire
and in which the presence of the tax officials may expedite
the examination;
d) examinations within the scope of an agreed bilateral
or multilateral examination, including simultaneous tax examinations.
3. A request for the presence of tax officials is submitted
in writing by the competent authority of the requesting State.
The request substantiates the desirability of the presence of
tax officials and provides a short description of the case. The
competent authority of the requested State decides on the
request as soon as possible, however within two months (at
the most) after receipt of the request.
4. All decisions regarding the execution of the tax examination
are taken by the competent authority of the requested
State. The competent authority of the requested State informs
the competent authority of the requesting State about the
details of an examination.
5. The competent authority of the requested State can
refuse the request, giving the grounds for this decision.
Various provisions
Article 6
Various provisions
1. If necessary, the competent authorities confer about the
way in which the obligations resulting from this Memorandum
are executed.
2. The information referred to in article 3 of this Memorandum
is provided – if possible – electronically via the CCN Mail
System in the standard OECD format (most recent version),
or on paper.
3. The information to be exchanged includes, if available,
the TIN numbers and/or information for personal identification
(date of birth, name and address). This relates to the information
from both States.
Final provisions
Article 7
Commencement. Amendments. Termination.
1. This Memorandum enters into force sixty days after its
signature and can be amended at any time after written agreement
between the Parties. The Memorandum will be applicable
for the first time to information regarding the fiscal year 2011.
2. This Memorandum enters into force for an indefinite
period. It may be terminated by means of a written notification
by one of the Parties and ends six months after receipt of such
notification.
Article 8
Short title
This Memorandum may be referred to as “Memorandum
of Understanding between Slovenia and the Netherlands on the
exchange of information in direct tax matters”.
Article 9
Evaluation
1. This Memorandum will be evaluated five years after the
date of commencement.
2. However, questions with regard to this Memorandum
can be taken up at any time at the request of one of the competent
authorities.
Signature
Done in duplicate at Ljubljana this 13th day of January
2012, in the Slovenian, Netherlands and English languages,
all texts being equally authentic. In case of any divergences in
the interpretation, the English text shall prevail.

On behalf of the Tax Administration of the Republic of Slovenia,
Mojca Centa (s), Director General
On behalf of the Directorate-General for the Tax and Customs Administration of the Netherlands,
Theo Poolen (s),Director General Deputy Director General