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Attualità

La Germania ratifica la convenzione sull’assistenza amministrativa

Si tratta del sedicesimo Stato che ha deciso di firmare il documento applicabile sia alle imposte dirette che a quelle indirette

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Obiettivo del trattato è garantire la mutua assistenza e cooperazione tra le Amministrazioni fiscali nell’ambito delle indagini tributarie. In particolare le finalità della Convenzione sono esplicitate all’articolo 1. Il capitolo III disciplina, invece, lo scambio di informazioni. Il 18 aprile la Germania ha firmato la Convenzione sull’assistenza amministrativa in materia fiscale (Convention on mutual administrative assistance in tax matter), unendosi così ai 15 Paesi membri già firmatari del documento. Lo scopo della Convenzione è garantire la mutua assistenza e cooperazione tra le Amministrazioni finanziarie nell’ambito delle indagini fiscali. In particolare le finalità della Convenzione sono esplicitate all’articolo 1 che prevede quanto segue: "1. The parties shall (…) provide administrative assistance in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies. 2. Such administrative assistance shall comprise: exchange of information, including simultaneous tax examinations and participating in tax examination abroad; assistance in tax recovery, including meassures in conservancy; and service of documents. 3. A party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other state".

Applicabilità della Convenzione
La Convenzione trova applicazione con riferimento sia alle imposte dirette ed indirette ed in particolare: imposte sul patrimonio, sugli utili, sui capital gains; contributi sociali; imposte relative ad altre categorie come imposte di successione e donazione, imposte sugli immobili, Iva, imposte sui consumi, imposte relative al proprietà di motoveicoli, imposte relative ad altri beni mobili, qualsiasi altra imposta.

I tipi di assistenza
Il capitolo III della Convenzione disciplina le diverse forme di assistenza amministrativa che includono espressamente: lo scambio di informazioni (su richiesta, automatico, spontaneo); l’assistenza nella riscossione delle imposte; l’invio di documentazione. Il capitolo IV contiene le disposizioni applicative in merito alla richiesta di assistenza tra Amministrazioni fiscali: in particolare l’articolo 18 stabilisce: "A request for assistance shall indicate where appropriate: a) The authority or agency which initiated the request made by the competent authority; b) the name, address and any other particulars assisting in the identification of the person in respect of whom the request is made; c) in the case of a request for information, the form in which the applicant State wishes the information to be supplied in order to meet its needs; d) in the case of a request for assistance in recovery or measures of conservancy, the nature of the tax claim, the components of the tax claim and the assets from which the tax claim may be recovered; e) in the case of a request for service of documents, the nature and the subject of the document to be served; f) whether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of article 19. 2. As soon as any other information relevant to the request for assistance comes to its knowledge, the applicant State shall forward it to the requested State".

Le norme procedurali
Lo Stato cui sono richieste le informazioni può non far seguito alla procedura nel caso in cui lo Stato richiedente non abbia fatto ricorso a tutti i mezzi previsti dalla propria legislazione interna, sempre che ciò non comporti delle difficoltà per lo stesso (articolo 21). Ai fini dell’implementazione della Convenzione l’articolo 24 contiene una serie di norme procedurali: "1. The parties shall communicate with each other for the implementation of this Convention through their respective competent authorities. The competent authorities may communicate directly for this purpose and may authorise subordinate authorities to act on their behalf. The competent authorities of two or more Parties may mutually agree on the mode of application of the Convention among themselves. 2. Where the requested State considers that the application of this Convention in a particular case would have serious and undesirable consequences, the competent authorities of the requested and of the applicant State shall consult each other and endeavour to resolve the situation by mutual agreement. 3. A coordinating body composed of representatives of the competent authorities of the parties shall monitor the implementation and development of this Convention, under the aegis of the OECD. To that end, the co-ordinating body shall recommend any action likely to further the general aims of the Convention. In particular it shall act as a forum for the study of new methods and procedures to increase international co-operation in tax matters and, where appropriate, it may recommend revisions or amendments to the Convention. States which have signed but not yet ratified, accepted or approved the Convention are entitled to be represented at the meetings of the coordinating body as observers. 4. A party may ask the co-ordinating body to furnish opinions on the interpretation of the provisions of the Convention. 5. Where difficulties or doubts arise between two or more Parties regarding the implementation or interpretation of the Convention, the competent authorities of those Parties shall endeavour to resolve the matter by mutual agreement. The agreement shall be communicated to the co-ordinating body. 6. The Secretary General of OECD shall inform the parties and the Signatory States which have not yet ratified, accepted or approved the Convention, of opinions furnished by the co-ordinating body according to the provisions of paragraph 4 above and of mutual agreements reached under paragraph 5 above".

Applicazione territoriale della Convenzione
Le disposizioni della Convenzione non limitano l’applicazione delle norme contenute in accordi internazionali in vigore o futuri relativi alla cooperazione fiscale tra gli Stati. Di particolare riguardo, infine, la norma relativa all’applicazione territoriale della Convenzione contenuta nell’articolo 29: "1. Each State may, at the time of signature, or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories to which this Convention shall apply. 2. Any State may, at any later date, by a declaration addressed to one of the Depositaries, extend the application of this Convention to any other territory specified in the declaration. In respect of such territory, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of such declaration by the Depositary. 3. Any declaration made under either of the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to one of the Depositaries. The withdrawal shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary".
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