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;

However, each Party may make a declaration on this provision in respect of the confiscation of the proceeds from tax offences for the sole purpose of being able to confiscate such proceeds, both nationally and through international cooperation, under national and international tax-debt recovery legislation; and/or

Verify in each Project if the value added tax (VAT) can be recovered by the Executing Agency and to inform the Swiss authorities accordingly in the form of a declaration by the applicant as part of the Project documentation;

Joint declaration concerning the introduction of the common system of value added tax in Portugal

verification of the quantities marketed as declared in the payment applications, checking in particular the stock and accounting records, the invoices and, where necessary, their veracity and ensuring that the declarations tally with the accounting and/or tax data of the producer organisations concerned;

The claim for deduction of export profits is submitted alongside the usual annual income tax declaration.

If a fixed income reference period is used, fieldwork for the survey component shall be carried out over a limited period as close as possible to the income reference period or to the tax declaration period so as to minimise time lag between income and current variables.

`Taxes and subsidies on products are the amounts due for payment only when evidenced by tax assessments, declarations, etc. or the amounts actually paid (see point 4.27).`

Taxes and subsidies on products are the amounts due for payment only when evidenced by tax assessments, declarations, etc, or the amounts actually paid (see paragraph 4. 27).

whereas for importation of gold Article 23 of the Sixth Directive allows, in a similar way, that tax is not paid at the moment of importation provided it is mentioned in the declaration pursuant to Article 22(4) of that Directive;

For this reason, the amounts to be recorded in the system are determined by the amounts due for payment only when evidenced by tax assessments, declarations or other instruments which create liabilities in the form of clear obligations to pay on the part of taxpayers.

(b) verification of the quantities marketed as declared in the payment applications, checking in particular the stock and accounting records, the invoices and, where necessary, their veracity and ensuring that the declarations tally with the accounting and/or tax data of the producer organisations concerned;

Member States shall take the measures necessary to ensure that those persons who, in accordance with Article 21(1) and (2), are considered to be liable to pay the tax instead of a taxable person not established within the territory of the country comply with the obligations relating to declaration and payment set out in this Article;

Notwithstanding the provisions of paragraph 6 of this Article, a member may deposit, with its instrument of ratification, acceptance or approval, a declaration that such member retains for itself, its political subdivisions or its local authorities the right to tax salaries and emoluments paid by the Bank to citizens or nationals of such member.

By way of derogation to paragraph 1 above, in those Member States where the periodic statistical declaration is the same as the periodic tax declaration, the provisions relating to the transmission of the statistical declaration shall be drawn up in line with Community or national tax regulations.

the periodic tax declaration which they make as parties liable to account for VAT, including parties within the meaning of Article 11 (7), shall be considered to be the statistical declaration.

The lists shall indicate, for each operator on them, the value of trading of goods between Member States which the operator has mentioned in his periodic tax declaration in accordance with Article 28 (7) of Directive 77/388/EEC.

institutional parties not liable to account for VAT and parties exempt from VAT who have declared that, during the same period, they have conducted trading of goods between Member States which must be the subject of a periodic tax declaration.

This provision shall be extended, mutatis mutandis, to institutional parties not liable to account for VAT and to parties exempt from VAT, who, pursuant to Article 28 (7) of the abovementioned Directive, are not required to submit a tax declaration.

parties liable to account for VAT who have declared that, during the period in question, they have conducted trading of goods between Member States which, although not resulting from acquisitions or deliveries, must be the subject of a periodic tax declaration;

in Member States where the periodic declaration referred to in Article 13 (1) is not distinct from the periodic declaration required for tax purposes and inasmuch as the tax rules in force relating to declaration obligations prevent such application.

in Member States where the periodic declaration referred to in Article 13 (1) is not distinct from the periodic declaration required for tax purposes and inasmuch as the tax rules in force relating to declaration obligations prevent the transfer referred to in the abovementioned paragraph 1.

For the statistical procedure, this information needs to be distinguished from the procedure used for the statistical and tax declarations.

before the goods are dispatched, make a declaration to the tax authorities of the Member State of destination and guarantee the payment of the excise duty;

the consignor shall, before the goods are dispatched, make a declaration to the tax authorities of the place of departure responsible for carrying out excise-duty checks;

In their relations with persons liable to account for VAT regarding the periodic declaration which such persons must forward to it for tax purposes, the competent tax authorities shall draw attention to the obligations which they may incur as parties responsible for providing the information required by the Intrastat system.

The following shall also be added: the total value, less value-added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28 (b) (B) (1) effected in the territory of the country on which tax has become chargeable during the return period, where the place of departure of the dispatch or transport of the goods is situated within the territory of another Member State, and the total amount, less value-added tax, of the supplies of goods made within the territory of the country for which the taxable person has been designated as the person liable for the tax in accordance with Article 28c (E) (3) and under which the tax has become payable in the course of the period covered by the declaration.`,

(e)in respect of deductions pursuant to Article 17 (2) (d), set out in the declaration provided for in Article 22 (4) all the information needed for the amount of the tax due on his intra-Community acquisitions of goods to be calculated and hold an invoice in accordance with Article 22 (3)."

UNTIL 12 MONTHS HAVE ELAPSED FROM THE DATE OF THE DECLARATION FOR THEIR FINAL IMPORTATION, GOODS WHICH HAVE BEEN IMPORTED EXEMPT FROM TAX MAY NOT BE LENT, GIVEN AS SECURITY, HIRED OUT OR TRANSFERRED, WHETHER FOR A CONSIDERATION OR FREE OF CHARGE, WITHOUT PRIOR NOTIFICATION TO THE COMPETENT AUTHORITIES.

before the goods are dispatched, make a declaration to the tax authorities of the Member States of destination and guarantee the payment of excise duty, without prejudice to Article 15 (4) laying down the liability of the authorized warehousekeeper of dispatch and, if the case arises, of the transporter;

verification of the quantities marketed as declared in the payment applications, checking in particular the stock and accounting records, the invoices and, where necessary, their veracity and ensuring that the declarations tally with the accounting and/or tax data of the producer organisations concerned;

UNTIL 12 MONTHS HAVE ELAPSED FROM THE DATEOF THE DECLARATION FOR ITS FINAL IMPORTATION, PERSONAL PROPERTY WHICH HAS BEEN IMPORTED EXEMPT FROM TAX MAY NOT BE LENT, GIVEN AS SECURITY, HIRED OUT OR TRANSFERRED, WHETHER FOR A CONSIDERATION OR FREE OF CHARGE, WITHOUT PRIOR NOTIFICATION TO THE COMPETENT AUTHORITIES.

Member States shall take the measures necessary to ensure that those persons who, in accordance with Article 21 (1) (a) and (b), are considered to be liable to pay the tax instead of a taxable person established abroad or who are jointly and severally liable for the payment comply with the above obligations relating to declaration and payment.

Moreover, no reimbursement of import duties under the drawback system shall be possible if, at the time the export declaration for the compensating products is accepted, these products are subject to presentation of an import or export licence or certificate in the framework of the common agricultural policy or an export refund or tax has been set for them.

Member States shall take the necessary measures to ensure that those persons who, in accordance with Article 21 (1) (a) and (b), are considered to be liable to pay the tax instead of a taxable person established in another country or who are jointly, and severally liable for the payment, shall comply with the above obligations relating to declaration and payment.

Member States shall take measures to ensure that non-taxable legal persons who are liable for the tax payable in respect of intra-Community acquisitions of goods covered by the first subparagraph of Article 28a (1) (a) comply with the above obligations relating to declaration and payment and that they are identified by an individual number as defined in paragraph 1 (c), (d) and (e).

Where the fisheries products landed are intended for sale at a later date, and where such products are to be placed on the market at a price provided for in a contract or at a fixed price set for a specified period, Member States shall carry out appropriate verifications to check the accuracy of the information in the take-over declarations and sales notes referred to in paragraph 2. (1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax:

In Member States where no distinction is made between the periodic declaration and the periodic declaration required for tax purposes, the provisions necessary for the setting-up of information media shall, insofar as necessary, be adopted within the framework of Community or national tax regulations, and in conformity with the other implementing provisions of the basic Regulation.