Citaat | Parket bij de Hoge Raad 5 september 2003

Alinea 248 Parket bij de Hoge Raad 5 september 2003

Een alinea uit Parket bij de Hoge Raad 5 september 2003, ECLI:NL:PHR:2003:AE8403.

"Each State undertakes to notify the other of any significant changes made to its taxation laws by communicating to it, for example, details of new or substituted taxes. Member countries are encouraged to communicate other significant developments as well, such as new regulations or judicial decisions; many countries already follow this practice. Contracting States are also free to extend the notification requirement to cover any significant changes in other laws that have an impact on their obligations under the convention; Contracting States wishing to do so may replace the last sentence of the paragraph by the following:

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