Common use of Possibility of Declining a Request Clause in Contracts

Possibility of Declining a Request. (1) The competent authority of the requested Party may decline a request of the applicant Party, where a) the request is not made in conformity with this Agreement and, in particular, where the requirements of Article 5 are not met; or b) the applicant Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) the disclosure of the information requested would be contrary to the public policy (ordre public) of the requested Party; or d) the amount of tax or duty in question does not exceed EUR 25 000 or the Swiss Franc equivalent, unless the case is deemed to be extremely serious by the applicant Party. (2) This Agreement shall not impose upon a requested Party any obligation a) to provide information subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 5 paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process; or b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party under Article 5 paragraph 4 of this Agreement. (3) A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (4) The requested Party shall not be required to obtain and provide information which the applicant Party would be unable to obtain under its own laws or in the normal course of administrative practice in response to a valid request made in similar circumstances from the requested Party under this Agreement. (5) The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances.

Possibility of Declining a Request. (1) The competent authority of the requested Party may decline a request of the applicant Party, where a) the request is not made in conformity with this Agreement and, in particular, where the requirements of Article 5 are not met; or b) the applicant Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) the disclosure of the information requested would be contrary to the public policy (ordre public) of the requested Party; or d) the amount of tax or duty in question does not exceed EUR 25 000 or the Swiss Franc equivalent, unless the case is deemed to be extremely serious by the applicant Party. (2) This Agreement shall not impose upon a requested Party any obligation a) to provide information subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information of the type described in Article 5 paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process; or b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party under Article 5 paragraph 4 of this Agreement. (3) A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (4) The requested Party shall not be required to obtain and provide information which the applicant Party would be unable to obtain under its own laws or in the normal course of administrative practice in response to a valid request made in similar circumstances from the requested Party under this Agreement. (5) The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances.

Possibility of Declining a Request. (1) . The competent authority of the requested Party may decline a request of the applicant Party, whereto assist: a) where the request is not made in conformity with this Agreement andAgreement, and in particular, particular where the requirements of Article 5 are not met; or b) where the applicant requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) where the disclosure of the information requested would be contrary to the public policy (ordre public) of the requested Party; or d) the amount of tax or duty in question does not exceed EUR 25 000 or the Swiss Franc equivalent, unless the case is deemed to be extremely serious by the applicant Partyparty. (2) . This Agreement shall not impose upon a on the requested Party any obligation: a) to provide information subject to legal privilege, or which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 5 paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process; or b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party under Article 5 paragraph 4 of this Agreement. (3) . A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (4) . The requested Party shall not be required to obtain and to provide information which the applicant competent authority of the requesting Party would not be unable able to obtain under its own laws or in the normal course of administrative practice in response to a valid request made in similar circumstances from the requested Party under this Agreement. (5) . The requested Party may decline a request for information if the information is requested by the applicant requesting Party to administer or enforce a provision of the tax law of the applicant requesting Party, or any requirement connected therewith, which discriminates against a national citizen of the requested Party as compared with a national citizen of the applicant requesting Party in the same circumstances.

Possibility of Declining a Request. (1) The competent authority of the requested Party may decline a request of the applicant Party, where a) the request is not made in conformity with this Agreement and, in particular, where the requirements of Article 5 are not met; or b) the applicant Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) the disclosure of the information requested would be contrary to the public policy (ordre public) of the requested Party; or d) the amount of tax or duty in question does not exceed EUR 25 000 or the Swiss Franc equivalent, unless the case is deemed to be extremely serious by the applicant Party. (2) This Agreement shall not impose upon a requested Party any obligation a) to provide information subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 5 paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process; or b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party under Article 5 paragraph 4 of this Agreement. (3) A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.the (4) The requested Party shall not be required to obtain and provide information which the applicant Party would be unable to obtain under its own laws or in the normal course of administrative practice in response to a valid request made in similar circumstances from the requested Party under this Agreement. (5) The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances.

Possibility of Declining a Request. (1) . The competent authority of the requested Party party may decline a request of the applicant Party, whereto assist: (a) where the request is not made in conformity with this Agreement and, in particular, where the requirements of Article 5 are not met; or; (b) where the applicant Party requesting party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to the public policy (ordre public) of the requested Party; or d) the amount of tax or duty in question does not exceed EUR 25 000 or the Swiss Franc equivalent, unless the case is deemed to be extremely serious by the applicant Partyparty. (2) . This Agreement shall not impose upon a requested Party party any obligation: (a) to provide information that under the laws of the requested party is (i) subject to legal privilegeprivilege or (ii) contains any trade, business, industrial, commercial or professional secret, or any trade process, provided that information that would not otherwise constitute a trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 5 paragraph 4 shall not by reason of that fact alone be treated as such a secret merely because it is held by banks, other financial institutions, and any person, including nominees and trustees, acting in an agency or trade processfiduciary capacity; or (b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party party under paragraph 6 of Article 5 paragraph 4 of this Agreement. (3) . A request for information shall not be refused on the ground that the tax claim liability giving rise to the request is disputeddisputed by the taxpayer. (4) . The requested Party party shall not be required to obtain and provide information which the applicant Party requesting party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or in the normal course enforcement of administrative practice its own tax laws or in response to a valid request made in similar circumstances from the requested Party party under this Agreement. (5) The requested Party may decline . Notwithstanding paragraph 4, the statute of limitations of the requesting party pertaining to the taxes described in paragraph 1 of Article 3 of this Agreement shall govern a request for information if the information is requested by the applicant Party to administer or enforce information. The expiration of a provision statute of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national limitations for taxes of the requested Party as compared with a national of party shall not preclude the applicant Party in requested party from obtaining and providing the same circumstancesrequested information.

Possibility of Declining a Request. (1) . The competent authority of the requested Party may decline a request of the applicant Party, where a) the request is not made in conformity with this Agreement and, in particular, where the requirements of Article 5 are not met; or b) the applicant Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) the disclosure of the information requested would be contrary to the public policy (ordre public) of the requested Party; or d) the amount of tax or duty in question does not exceed EUR 25 000 or the Swiss Franc equivalent, unless the case is deemed to be extremely serious by the applicant Party. (2) . This Agreement shall not impose upon a requested Party any obligation a) to provide information subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 5 paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process; or b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party under Article 5 paragraph 4 of this Agreement.a (3) . A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (4) . The requested Party shall not be required to obtain and provide information which the applicant Party would be unable to obtain under its own laws or in the normal course of administrative practice in response to a valid request made in similar circumstances from the requested Party under this Agreement. (5) . The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances.

Possibility of Declining a Request. (1) The competent authority of the requested Party may decline a request of the applicant Party, where a) the request is not made in conformity with this Agreement and, in particular, where the requirements of Article 5 are not met; or b) the applicant Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) the disclosure of the information requested would be contrary to the public policy (ordre public) of the requested Party; or d) the amount of tax or duty in question does not exceed EUR 25 000 or the Swiss Franc equivalent, unless the case is deemed to be extremely serious by the applicant Party. (2) This Agreement shall not impose upon a requested Party any obligation a) to provide information subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 5 paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process; or b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party under Article 5 paragraph 4 of this Agreement. (3) A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (4) The requested Party shall not be required to obtain and provide information which the applicant Party would be unable to obtain under its own laws or in the normal course of administrative practice in response to a valid request made in similar circumstances from the requested Party under this Agreement. (5) The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances.