Tax Non- Compliance. Any tax return the Supplier submitted to HMRC, or the relevant tax authority if the Supplier is established on or after 1 October 2012, is found to be incorrect as a result of: (i) HMRC or the relevant tax authority successfully challenging the Supplier under the General Anti-Abuse Rule or the Halifax Abuse Principle or under any tax rules or legislation that have an equivalent effect (ii) the failure of an avoidance scheme used by the Supplier which should be notified to HMRC or the relevant tax authority under the DOTAS or any equivalent regime (b) the Supplier’s tax affairs give rise on or after 1 April 2013 to a criminal conviction in any country for tax related offences which is not spent at the Effective Date or to a penalty for civil fraud or evasion Term The term of this Framework Agreement as specified in Section 1 (The appointment).
Tax Non- Compliance. (a) If, at any point during the Term of this Agreement, any of the following occurs:
(i) any tax return of Roche submitted to HM Revenue & Customs on or after 1 October 2012 is found, on or after 1 April 2013, to be incorrect as a result of:
(A) HM Revenue & Customs successfully challenging Roche under the legislation in Part 5 of the Finance Xxx 0000; or any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions (together, the "General Anti-Abuse Rule"), or the Halifax Abuse Principle explained in the CJEU Case C-255/02 Halifax and others (the " Halifax Abuse Principle"), or under any tax rules or legislation that have an effect equivalent or similar to the General Anti-Abuse Rule or the Halifax Abuse Principle; or
(B) the failure of an avoidance scheme which Roche was involved in, and which was, or should have been, notified to HM Revenue & Customs under the Disclosure of Tax Avoidance Schemes rules which require a promoter of tax schemes to tell HM Revenue and Customs of any specified notifiable arrangements or proposals and to provide prescribed information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Xxx 0000 and in secondary legislation made under xxxxx contained in Part 7 of the Finance Xxx 0000 and as extended to National Insurance Contributions by the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012, SI 2012/1868 made under s.132A Social Security Administration Act 1992 or any equivalent or similar regime; or
(ii) any tax return of Roche submitted to HM Revenue & Customs on or after 1 October 2012 gives rise, on or after 1 April 2013, to a criminal conviction in any jurisdiction for tax related offences which is not spent at the Effective Date or to a civil penalty for fraud or evasion; (each an "Occasion of Tax Non-Compliance"), then Roche shall notify UK in writing of such fact within twenty (20) Business Days of its occurrence.
Tax Non- Compliance. 32.1 If, at any point during the Term of this Agreement, an Occasion of Tax Non- Compliance occurs, Valneva shall:
32.1.1 notify the Authority in writing of such fact within [***] of its occurrence; and
32.1.2 promptly provide to the Authority:
(a) details of the steps which Valneva is taking to address the Occasion of Tax Non-Compliance and to prevent the same from recurring, together with any mitigating factors that it considers relevant; and
(b) such other information in relation to the Occasion of Tax Non- Compliance as the Authority may reasonably require.
Tax Non- Compliance. Z44.1 The Contractor warrants that it has notified the Employer of any Tax Non-Compliance or any litigation in which it is involved relating to any Tax Non-Compliance prior to the Contract Date. Z44.2 The Contractor notifies the Employer within one week of any Tax Non-Compliance occurring after the Contract Date and provides details of • the steps the Contractor is taking to address the Tax Non- Compliance and to prevent a recurrence, • any mitigating factors that it considers relevant and • any other information requested by the Service Manager.
Tax Non- Compliance any tax return of the Supplier submitted to a Relevant Tax Authority on or after 1 October 2012 is found to be incorrect as a result of the:
