The tax authorities of each Member State shall determine the monitoring procedures and methods applying to reimbursement made in their territory.

The authorities of a force shall render all assistance within their power to ensure that articles liable to seizure by, or on behalf of, the customs or fiscal authorities of the receiving State are handed to those authorities.

The customs or fiscal authorities of the receiving State may, as a condition of the grant of any customs or fiscal exemption or concession provided for in this Agreement, require such conditions to be observed as they may deem necessary to prevent abuse.

The tax authority may redeem the guarantee if the condition referred to in point 2 of the first paragraph of this Article is not met.

The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.

The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.

The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.

The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws.

(10) The entitlement under this Article shall be recognised subject to an authorisation of the tax authority, provided that the conditions referred to in this Article are met.

The competent authorities of the Contracting States shall - if necessary for the application of the Agreement - notify each other of changes which have been made in their respective taxation laws.

The Contracting Parties agree that the exchanged data can be further transmitted for control purpose to the respective national tax authorities in accordance with their national legislation, as follows:

b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State.

and b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State.

(2) Submission of the data referred to in the first paragraph of this Article to the tax authority and its presentation at the time of supervision shall be governed by the act regulating the tax procedure.

(3) The responsible tax authority may redeem the guarantee if the recipient of the dividend did not record the minimum participation referred to in point 1 of the first paragraph of this Article for 24 months.

CONSIDERING that preventing and detecting customs and tax fraud in the framework of the Customs Union requires close cooperation between the customs authorities of the two Member States,

Taxable persons determining the tax on the basis of a group tax calculation subject to Article 200 of the Tax Procedure Act (Uradni list RS, Nos. 18/96, 87/97, 35/98 - CC ruling, 82/98, 91/98, 108/99, 37/01 - CC ruling, 97/01, and 105/03 - CC ruling) to whom the approval of the tax authority was granted prior to the date of application of this Act, may:

In order to prevent offences against customs and fiscal laws regulations, the authorities of the receiving and of the sending States shall assist each other in the conduct of enquiries and the collection of evidence.

The rights referred to in Articles 36 to 40 of this Act shall be recognised to a partner exchanging securities on the basis of an authorisation of the tax authority, provided that the conditions subject to Articles 36 to 40 of this Act are met.

(4) The adequate bank guarantee shall be a bank guarantee of a bank with a registered office in Slovenia or in an EU Member State, whereby the bank irrevocably undertakes, upon first call of the responsible tax authority and without objections, to pay to the tax authority` s special account the amount referred to in the second paragraph of this Article, with a validity period up to the day of meeting the condition relating to the duration of participation subject to point 2 of the first paragraph of this Article.

The EU also encourages further legislative fine-tuning of the law on USKOK, including with regard to its currently limited competence for tax fraud cases.

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.

Issues raised under this Article could include, for example, capital injections, cross-subsidization, grants, guarantees, ownership, relief or tax exemption, by any governmental entities.

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 evasion and therefore requires increasing co-operation among tax authorities;

The Director General of the Agency and the Staff members of the Organisation shall be subject to a tax for the benefit of the Organisation on salaries and emoluments paid by the Organisation in accordance with the rules and conditions determined by the General Assembly.

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.

The rights referred to in Articles 41 to 47 of this Act shall be recognised to the transferring company, the receiving company and the partner of the transferring company on the basis of an authorisation to be granted by the tax authority, provided that the conditions subject to Articles 41 to 47 of this Act are met.

When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State.

(a) monitor and collect data on cross-border trade in tobacco products, including illicit trade, and exchange information among customs, tax and other authorities, as appropriate, and in accordance with national law and relevant applicable bilateral or multilateral agreements;

Service vehicles and articles belonging to a force or to its civilian component, and not to a member of such force or civilian component, seized by the authorities of the receiving State in connection with an offence against its customs or fiscal laws or regulations shall be handed over to the appropriate authorities of the force concerned.

When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State.

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

In the United Kingdom, Article 20 will apply in respect of interception warrants issued by the Secretary of State to the police service or HM Customs & Excise where, in accordance with national law on the interception of communications, the stated purpose of the warrant is the detection of serious crime.

(1) A fine, the sanction of seizure of items through the payment of a pecuniary amount or deprivation of a pecuniary advantage, and the payment of legal costs, imposed on the basis of a misdemeanour decision issued by the misdemeanour authority shall be executed by the competent tax authority pursuant to the provisions of the act governing the compulsory collection of taxes.

(1) The rights referred to in Articles 30 to 35 of this Act shall be recognised to the transferring company and the receiving company on the basis of an authorisation of the tax authority, provided that the conditions subject to the said Articles are met and that the transferring company retains the received securities of the receiving company for a period of no less than 36 months following the transfer of activities.

Employers' organisations will strive to eliminate barriers for the creation of stable economic, social and working conditions in order to ensure that workers`rights are respected by the individual employers, ensure greater financial discipline and full implementation of tax legislation and other financial rules,

(2) In the event of the Company's dissolution or its objects ceasing to be tax-privileged, its assets, to the extent that their value exceeds the paid-up capital shares of the Shareholders and the fair market value of the non-cash capital contributions of the Shareholders, shall be transferred to the GSI Helmholtzzentrum für Schwerionenforschung GmbH, which shall use the assets directly and exclusively for public-benefit objects, or, following consultation with the German tax authorities, to another tax-privileged corporation or public-law entity, for the use of science and research.

The Council declared that the instruction of Europol to deal with `` fraud` as one of the forms of crime referred to in the Annex to the Europol Convention confers, as far as tax fraud and customs fraud is concerned, competences to Europol only in the field of improvement of the effectiveness and cooperation of the competent authorities of the Member States responsible for the functioning of the criminal law enforcement system and not their authorities responsible for ensuring the levying of taxes and customs duties.

(3) A recipient who, although not yet meeting the condition referred to in point 2 of the first paragraph of this Article, meets the other conditions referred to in the first or second paragraph of this Article may exclude the dividends from the tax basis subject to the first or second paragraph of this Article, provided that an adequate bank guarantee for the tax amount which he must have paid if the dividends were not excluded is submitted to the responsible tax authority.

(2) A dividend paid out to a person who has not yet met the condition of 24 months subject to point 2 of the first paragraph of this Article but, however, meets the conditions referred to in the first paragraph of this Article may be paid out without withholding tax provided that the payer of the dividend or a mediator provides an appropriate bank guarantee, in order to secure the meeting of a possible tax liability, to the responsible tax authority.

Croatia further reinforces the operational capacity of USKOK, including by extending its remit to tax fraud linked to organised crime and corruption offences, improving financial expertise and ensuring sufficient training and resources in view of its new role in the accusatorial system introduced in July 2009;

In case an entity that is treated as a body corporate for tax purposes is liable as such to tax in a Contracting State, but the income of that entity is taxed in the other Contracting State as income of the participants in that entity, the competent authorities shall take such measures that on the one hand no double taxation remains, but on the other hand it is prevented that merely as a result of application of the Convention income is (partly) not subject to tax.

(h) Implement and further elaborate policies and measures in accordance with its national circumstances, such as the progressive reduction or phasing-out of market imperfections, fiscal incentives, tax and duty exemptions and subsidies in all sectors that emit sulphur, nitrogen oxides, ammonia and volatile organic compounds which run counter to the objective of the Protocol, and apply market instruments; and

(6) The adequate bank guarantee shall be a bank guarantee of a bank with a registered office in Slovenia or in an EU Member State, whereby the bank irrevocably undertakes, upon first call of the responsible tax authority and without objections, to pay to the tax authority the amount of the tax referred to in the third paragraph of this Article, with a validity period up to the day of meeting the condition relating to the duration of participation subject to point 2 of the first paragraph of this Article.

d) exemption from national income tax, subject to the introduction for the benefit of the Organisation of an internal tax on salaries, wages and other emoluments paid by the Organisation; nevertheless the Member States may take these salaries, wages and emoluments into account for the purpose of assessing the amount of tax to be charged on income from other sources; Member States shall not be obliged to apply this exemption from tax to payments, retirement pensions and survivor's pensions paid by the Organisation to its former members of staff or their assigns;

Considering that public finance reforms, aiming at updating the system of collecting, managing and disbursing public finance, including the design of the Customs and Tax Administrations and public procurement procedures, are of exceptional importance for future economic development at the national and regional level; the contracting parties hereto have agreed on technical assistance, provided by the Government of the Republic of Slovenia to the Government of the Republic of Macedonia.

Without prejudice to the exonerations provided for in Articles 22 and 23 of the Convention, when the Organisation in the exercise of its official activities makes substantial acquisitions of property or employs services of substantial value in respect of which indirect duties, taxes or charges (including such duties, taxes or charges levied on importation other than those referred to in Article 23.1 of the Convention) have been paid or are payable, the Governments of the Member States shall, whenever possible, take appropriate action to offset the effect on the Organisation of such duties, taxes or charges by means of an adjustment of the financial contributions to the Organisation or by means of remission or of reimbursement to the Organisation of the amount of the duties, taxes or charges.

In order to identify the parties responsible for providing information referred to in Article 7 and to check the information which is provided, the tax administration responsible in each Member State shall furnish the national authority:

fines and penalties and the costs imposed in connection with collection and recovery should not be recorded with the taxes to which they relate, unless they cannot be distinguished from them (cf. ESA 95, 4.133);

This information shall be treated by the national authority in accordance with the rules applied to it by the tax administration.