SFS 2010:327 Lag om avtal mellan Sverige och San Marino om utbyte av upplysningar i skatteärenden

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Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">               </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och San Marino om utbyte av upplysningar i skatte�renden; utf�rdad den 6 maj 2010. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar i skatte�renden som Konungariket Sveriges regering och Republiken San Marinos regering undertecknade den 12 januari 2010 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna lag. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas f�r beskattnings�r som b�rjar den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare eller, om beskattnings�r sak- nas, p� skatt som tas ut den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare. I �renden som utg�r skattebrotts�renden enligt avtalet ska lagen emellertid till�mpas fr�n och med ikrafttr�dandet. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2009/10:112, bet. 2009/10:SkU46, rskr. 2009/10:246. SFS 2010:327 Utkom fr�n trycket den 19 maj 2010 </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2010:327 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE GOVERNMENT OF THE KING- DOM OF SWEDEN AND THE GOVERNMENT OF THE REPUBLIC OF SAN MARINO FOR THE EXCHANGE OF IN- FORMATION RELATING TO TAX MATTERS The Government of the Kingdom of Sweden and the Government of the Republic of San Marino, desiring to conclude an Agreement for the exchange of information relating to tax matters, have agreed as follows: Article 1 Object and scope of the Agreement 1. The competent authorities of the Contracting Parties shall pro- vide assistance through exchange of information that is foreseeably rele- vant to the administration and enfor- cement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such in- formation shall include information that is foreseeably relevant to the de- termination, assessment and collec- tion of such taxes, the recovery and enforcement of tax claims, or the in- vestigation or prosecution of tax matters. Information shall be ex- changed in accordance with the pro- visions of this Agreement and shall be treated as confidential in the man- ner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative prac- tice of the requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information. AVTAL MELLAN KONUNGA- RIKET SVERIGES REGERING OCH REPUBLIKEN SAN MARINOS REGERING OM UT- BYTE AV UPPLYSNINGAR I SKATTE�RENDEN Konungariket Sveriges regering och Republiken San Marinos reger- ing, som �nskar ing� ett avtal om ut- byte av upplysningar i skatte- �renden, har kommit �verens om f�ljande: Artikel 1 Avtalets syfte och till�mpningsomr�de 1. De beh�riga myndigheterna i de avtalsslutande parterna ska bitr�- da varandra med handr�ckning ge- nom utbyte av upplysningar som kan antas vara relevanta vid admini- stration och verkst�llighet av de avtalsslutande parternas interna lag- stiftning avseende skatter som om- fattas av detta avtal. S�dana upplys- ningar inbegriper upplysningar som kan antas vara relevanta f�r fastst�l- lande, taxering och uppb�rd av s�da- na skatter, f�r indrivning och andra exekutiva �tg�rder betr�ffande skattefordringar eller f�r utredning eller �tal i skatte�renden. Upplys- ningarna ska utbytas i enlighet med best�mmelserna i detta avtal och ska h�llas hemliga p� s�tt som anges i artikel 8. De r�ttigheter som tillkom- mer personer enligt den anmodade partens lagstiftning eller admini- strativa praxis f�rblir till�mpliga i den utstr�ckning de inte otillb�rligt hindrar eller f�rdr�jer ett effektivt utbyte av upplysningar. </div> <div id="page3-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2010:327 2. This Agreement shall not affect the application in the Contracting Parties of the rules on mutual assis- tance in criminal matters. Article 2 Jurisdiction A requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdic- tion. Article 3 Taxes covered 1. The taxes which are the subject of this Agreement are taxes of every kind and description imposed in the Contracting Parties. 2. This Agreement shall also apply to any identical or substanti- ally similar taxes imposed after the date of signature of the Agreement in addition to or in place of the exis- ting taxes. The competent authorities of the Contracting Parties shall no- tify each other of any substantial changes to the taxation and related information gathering measures co- vered by the Agreement. Article 4 Definitions 1. For the purposes of this Agree- ment, unless otherwise defined: a) the term San Marino means the territory of the Republic of San Marino, including any other area within which the Republic of San Marino, in accordance with interna- tional law, exercises sovereign rights or jurisdiction; 2. Detta avtal ska inte p�verka till- l�mpningen i de avtalsslutande par- terna av best�mmelserna om �mse- sidig hj�lp i brottm�l. Artikel 2 Jurisdiktion Den anmodade parten �r inte skyl- dig att l�mna upplysningar som var- ken innehas av dess myndigheter eller innehas eller kontrolleras av personer inom dess jurisdiktion. Artikel 3 Skatter som omfattas 1. De skatter som omfattas av detta avtal �r skatter av varje slag och beskaffenhet som tas ut i de av- talsslutande parterna. 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag som efter under- tecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skatterna. De beh�riga myndigheterna i de avtalsslutande parterna ska meddela varandra om de v�sentliga �ndringar som gjorts r�rande den skattelagstiftning och de �tg�rder f�r att inh�mta upplys- ningar som omfattas av avtalet. Artikel 4 Definitioner 1. Om inte annat anges, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) San Marino avser Republi- ken San Marinos territorium, inne- fattande varje annat omr�de inom vilket Republiken San Marino i �verensst�mmelse med folkr�ttens regler ut�var suver�na r�ttigheter el- ler jurisdiktion, </div> <div id="page4-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2010:327 b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accor- dance with international law exerci- ses sovereign rights or jurisdiction; c) the term Contracting Party means Sweden or San Marino as the context requires; d) the term competent authority means: (i) in San Marino, the Ministry of Finance; (ii) in Sweden, the Minister of Finance, his authorized represent- tative or the authority which is de- signated as a competent authority for the purposes of this Agreement; e) the term person includes an individual, a company and any other body of persons; f) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the term publicly traded com- pany means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Sha- res can be purchased or sold by the public if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of in- vestors; h) the term principal class of sha- res means the class or classes of shares representing a majority of the voting power and value of the com- pany; i) the term recognised stock ex- change means any stock exchange agreed upon by the competent aut- horities of the Contracting Parties; j) the term collective investment fund or scheme means any pooled b) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sve- riges territorium, Sveriges territori- alvatten och andra havsomr�den �ver vilka Sverige, i �verensst�m- melse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdik- tion, c) avtalsslutande part avser Sverige eller San Marino beroende p� sammanhanget, d) beh�rig myndighet avser 1) i San Marino, finans- departementet, 2) i Sverige, finansministern, den- nes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mp- ningen av detta avtal, e) person inbegriper fysisk per- son, bolag och annan person- sammanslutning, f) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juridisk person, g) bolag vars aktier �r f�rem�l f�r allm�n oms�ttning avser ett bo- lag vars viktigaste aktieslag �r note- rat p� en erk�nd aktieb�rs under f�r- uts�ttning att dess noterade aktier fritt kan k�pas eller s�ljas av allm�n- heten. Aktier kan k�pas eller s�ljas av allm�nheten om k�p eller f�r- s�ljning av aktier inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, h) viktigaste aktieslag avser det eller de aktieslag som representerar majoriteten av r�sterna i och v�rdet av bolaget, i) erk�nd aktieb�rs avser s�dan b�rs som de beh�riga myndig- heterna i de avtalsslutande parterna kommit �verens om, j) kollektiv investeringsfond el- ler kollektivt investeringssystem </div> <div id="page5-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2010:327 investment vehicle, irrespective of legal form. The term public collec- tive investment fund or scheme me- ans any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public if the purchase, sale or redemption is not implicitly or expli- citly restricted to a limited group of investors; k) the term tax means any tax to which the Agreement applies; l) the term applicant Party means the Contracting Party re- questing information; m) the term requested Party means the Contracting Party re- quested to provide information; n) the term information gather- ing measures means laws and ad- ministrative or judicial procedures that enable a Contracting Party to obtain and provide the requested in- formation; o) the term information means any fact, statement or record in any form whatever. 2. As regards the application of this Agreement at any time by a Contracting Party, any term not defi- ned therein shall, unless the context otherwise requires, have the mea- ning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. avser alla �taganden f�r kollektiva investeringar oavsett juridisk form. Publik kollektiv investeringsfond eller publikt kollektivt investerings- system avser varje kollektiv inves- teringsfond eller kollektivt investe- ringssystem vars andelar, aktier eller andra r�ttigheter fritt kan k�pas, s�l- jas eller l�sas in av allm�nheten. An- delar, aktier eller andra r�ttigheter i fonden eller systemet kan fritt k�pas, s�ljas eller l�sas in av allm�nheten om k�p, f�rs�ljning eller inl�sen inte underf�rst�tt eller uttryckligen be- gr�nsats till en avgr�nsad krets av investerare, k) skatt avser varje skatt som omfattas av detta avtal, l) anmodande part avser den av- talsslutande part som beg�r upplys- ningar, m) anmodad part avser den av- talsslutande part som har anmodats att l�mna upplysningar, n) �tg�rder f�r att inh�mta upp- lysningar avser lagstiftning och ad- ministrativa �tg�rder eller dom- stols�tg�rder vilka m�jligg�r f�r en avtalsslutande part att inh�mta och l�mna beg�rda upplysningar, o) upplysningar avser varje fak- tauppgift, meddelande, handling el- ler annan dokumentation oavsett form. 2. D� en avtalsslutande part till- l�mpar detta avtal vid n�gon tid- punkt anses, s�vida sammanhanget inte f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lagstiftning och den betydelse som uttrycket har enligt till�mplig skatte- lagstiftning i denna part �ger f�retr�- de framf�r den betydelse som ut- trycket har enligt annan lagstiftning i denna part. </div> <div id="page6-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2010:327 Article 5 Exchange of information upon request 1. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such infor- mation shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the re- quested Party if such conduct occur- red in the requested Party. 2. If the information in the posses- sion of the competent authority of the requested Party is not sufficient to enable it to comply with the re- quest for information, that Party shall use all relevant information gathering measures to provide the applicant Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes. 3. If specifically requested by the competent authority of an applicant Party, the competent authority of the requested Party shall provide infor- mation under this Article, to the ex- tent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records. 4. Each Contracting Party shall ensure that its competent authorities for the purposes specified in Article 1 of the Agreement, have the autho- rity to obtain and provide upon re- quest: a) information held by banks, other financial institutions, and any person acting in an agency or fiduci- ary capacity including nominees and trustees; b) information regarding the ow- nership of companies, partnerships, Artikel 5 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmodade parten ska p� beg�ran l�mna upplysningar f�r de �ndam�l som anges i artikel 1. S�dana upp- lysningar ska utbytas utan avseende p� om det handlande som �r f�rem�l f�r utredning skulle ha utgjort ett brott enligt den anmodade partens lagstiftning om ett s�dant handlande utf�rts i den anmodade parten. 2. Om de upplysningar som �r till- g�ngliga f�r den beh�riga myndig- heten i den anmodade parten inte r�cker till f�r att tillm�tesg� en be- g�ran om upplysningar, ska den an- modade parten utan hinder av att den anmodade parten kanske inte har behov av upplysningarna f�r dess egna beskattnings�ndam�l vidta alla relevanta �tg�rder f�r att inh�mta och l�mna de beg�rda upp- lysningarna. 3. Om den beh�riga myndigheten i en anmodande part s�rskilt beg�r det, ska den beh�riga myndigheten i den anmodade parten i den ut- str�ckning som detta �r till�tet enligt dess interna lagstiftning l�mna upplysningar enligt denna artikel i form av upptagande av vittnesber�t- telser och bestyrkta kopior av origi- nalhandlingar. 4. Vardera avtalsslutande parten ska s�kerst�lla att den har befogen- het att genom dess beh�riga myndig- heter p� beg�ran och f�r de �ndam�l som anges i artikel 1 i avtalet, in- h�mta och l�mna: a) upplysningar som innehas av banker, andra finansiella institu- tioner och annan person som agerar i egenskap av representant eller f�r- valtare, d�ri inbegripet ombud och trustf�rvaltare, b) upplysningar om �garf�rh�llan- dena i bolag, handelsbolag, truster, </div> <div id="page7-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2010:327 trusts, foundations, Anstalten and other persons, including, within the constraints of Article 2, ownership information on all such persons in an ownership chain; in the case of trusts, information on settlors, trus- tees and beneficiaries; and in the case of foundations, information on founders, members of the foundation council and beneficiaries. Further, this Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership in- formation with respect to publicly traded companies or public collec- tive investment funds or schemes unless such information can be ob- tained without giving rise to dispro- portionate difficulties. 5. The competent authority of the applicant Party shall provide the fol- lowing information to the competent authority of the requested Party when making a request for informa- tion under the Agreement to demon- strate the foreseeable relevance of the information to the request: (a) the identity of the person un- der examination or investigation; (b) a statement of the information sought including its nature and the form in which the applicant Party wishes to receive the information from the requested Party; (c) the tax purpose for which the information is sought; (d) grounds for believing that the information requested is held in the requested Party or is in the posses- sion or control of a person within the jurisdiction of the requested Party; (e) to the extent known, the name and address of any person believed to be in possession of the requested information; stiftelser, Anstalten och andra per- soner, d�ri inbegripet med de be- gr�nsningar som f�ljer av artikel 2 upplysningar om �garf�rh�llandena r�rande alla s�dana personer i en �garkedja; i fr�ga om truster, upplys- ningar om stiftare, f�rvaltare och f�rm�nstagare; i fr�ga om stiftelser, upplysningar om stiftare, ledam�ter i styrelsen och destinat�rer. Detta av- tal medf�r inte skyldighet f�r de av- talsslutande parterna att inh�mta el- ler l�mna upplysningar om �garf�r- h�llanden i bolag vars aktier �r f�re- m�l f�r allm�n oms�ttning eller i publika kollektiva investeringsfon- der eller publika kollektiva investeringssystem, s�vida inte s�da- na upplysningar kan inh�mtas utan att det medf�r oproportionerligt stora sv�righeter. 5. Vid beg�ran om upplysningar enligt detta avtal ska den beh�riga myndigheten i den anmodande par- ten till den beh�riga myndigheten i den anmodade parten l�mna f�ljande upplysningar, f�r att visa att de efter- fr�gade upplysningarna kan antas vara relevanta: a) identiteten p� den person som �r f�rem�l f�r utredning eller under- s�kning, b) uppgift om de beg�rda upplys- ningarna, d�ri inbegripet deras n�r- mare beskaffenhet och i vilken form som den anmodande parten �nskar att f� upplysningarna fr�n den anmo- dade parten, c) det beskattnings�ndam�l f�r vilket upplysningarna efterfr�gas, d) sk�len f�r att anta att de beg�r- da upplysningarna finns i den anmo- dade parten eller innehas eller kon- trolleras av person inom den anmo- dade partens jurisdiktion, e) s�vitt det �r k�nt, namn och adress p� person som kan antas inneha de beg�rda upplysningarna, </div> <div id="page8-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2010:327 (f) a statement that the request is in conformity with the law and ad- ministrative practices of the appli- cant Party, that if the requested in- formation was within the jurisdic- tion of the applicant Party then the competent authority of the applicant Party would be able to obtain the in- formation under the laws of the app- licant Party or in the normal course of administrative practice and that it is in conformity with this Agree- ment; (g) a statement that the applicant Party has pursued all means availa- ble in its own territory to obtain the information, except those that would give rise to disproportionate difficul- ties. 6. The competent authority of the requested Party shall forward the re- quested information as promptly as possible to the applicant Party. To ensure a prompt response, the com- petent authority of the requested Party shall: a) Confirm receipt of a request in writing to the competent authority of the applicant Party and shall notify the competent authority of the appli- cant Party of deficiencies in the re- quest, if any, within 60 days of the receipt of the request. b) If the competent authority of the requested Party has been unable to obtain and provide the informa- tion within 90 days of receipt of the request, including if it encounters obstacles in furnishing the informa- tion or it refuses to furnish the infor- mation, it shall immediately inform the applicant Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal. f) uppgift om att beg�ran �r i �verensst�mmelse med lagstiftning och administrativ praxis i den anmo- dande parten och att den beh�riga myndigheten i den anmodande par- ten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion skulle kunna inh�mta upplysning- arna enligt lagstiftning eller vederta- gen administrativ praxis i den anmo- dande parten samt att beg�ran �r i �verensst�mmelse med detta avtal, g) uppgift om att den anmodande parten har vidtagit alla �tg�rder f�r att inh�mta upplysningarna som st�r till dess f�rfogande inom dess eget territorium, utom s�dana �tg�rder som skulle medf�ra oproportio- nerligt stora sv�righeter. 6. Den beh�riga myndigheten i den anmodade parten ska snarast m�jligt l�mna de beg�rda upp- lysningarna till den anmodande par- ten. F�r att tillgodose ett skyndsamt svar ska den beh�riga myndigheten i den anmodade parten: a) Till den beh�riga myndigheten i den anmodande parten skriftligen bekr�fta mottagandet av beg�ran och inom 60 dagar efter mottagandet un- derr�tta den beh�riga myndigheten i den anmodande parten om eventu- ella brister i beg�ran. b) Om den beh�riga myndigheten i den anmodade parten inte har kun- nat inh�mta och l�mna de beg�rda upplysningarna inom 90 dagar fr�n det att beg�ran togs emot, d�ri inbe- gripet om det f�religger f�rhinder att tillhandah�lla upplysningarna eller om den beh�riga myndigheten v�g- rar att l�mna upplysningarna, ska den omedelbart underr�tta den an- modande parten om detta och ange sk�len f�r att den inte kunnat inh�m- ta och tillhandah�lla upplysningarna, vilka hinder som f�religger eller sk�len f�r dess v�gran. </div> <div id="page9-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2010:327 Article 6 Tax examinations abroad 1. A Contracting Party may allow representatives of the competent aut- hority of the other Contracting Party to enter the territory of the first-men- tioned Party to interview individu- als and examine records with the written consent of the persons con- cerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the indivi- duals concerned. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow repre- sentatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-men- tioned Party. 3. If the request referred to in pa- ragraph 2 is acceded to, the compe- tent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or official designated to carry out the examina- tion and the procedures and condi- tions required by the first-mentioned Party for the conduct of the exami- nation. All decisions with respect to the conduct of the tax examination shall be made by the Party conduc- ting the examination. Article 7 Possibility of declining a request 1. The requested Party shall not be required to obtain or provide infor- mation that the applicant Party Artikel 6 Utomlands utf�rda skatteutredningar 1. En avtalsslutande part f�r till�ta att f�retr�dare f�r den beh�riga myndigheten i den andra avtals- slutande parten n�rvarar i den f�rst- n�mnda parten f�r att h�ra fysiska personer och granska handlingar ef- ter skriftligt medgivande av de be- r�rda personerna. Den beh�riga myndigheten i den sistn�mnda par- ten ska meddela den beh�riga myn- digheten i den f�rstn�mnda parten om tid och plats f�r m�tet med dessa personer. 2. P� beg�ran av den beh�riga myndigheten i en avtalsslutande part f�r den beh�riga myndigheten i den andra avtalsslutande parten till�ta att f�retr�dare f�r den beh�riga myn- digheten i den f�rstn�mnda parten �r n�rvarande vid skatteutredning i den sistn�mnda parten till den del detta anses l�mpligt. 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndigheten i den avtalsslutande part som utf�r ut- redningen snarast m�jligt underr�tta den beh�riga myndigheten i den an- dra parten om tid och plats f�r utred- ningen, om den myndighet eller per- son som bemyndigats att utf�ra ut- redningen samt om de f�rfaranden och villkor som den f�rstn�mnda parten fastst�llt f�r utf�randet av ut- redningen. Alla beslut betr�ffande utf�randet av utredningen ska fattas av den part som utf�r utredningen. Artikel 7 M�jlighet att avsl� en beg�ran 1. Den anmodade parten har inte skyldighet att inh�mta eller l�mna upplysningar som den anmodande </div> <div id="page10-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2010:327 would not be able to obtain under its own laws for purposes of the admi- nistration or enforcement of its own tax laws. The competent authority of the requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agree- ment shall not impose on a Contrac- ting Party the obligation to supply information which would disclose any trade, business, industrial, com- mercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agree- ment shall not impose on a Contrac- ting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, so- licitor or other admitted legal repre- sentative where such communica- tions are: (a) produced for the purposes of seeking or providing legal advice, or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The requested Party may de- cline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 6. The requested Party may de- cline a request for information if the information is requested by the app- licant Party to administer or enforce a provision of the tax law of the app- licant Party, or any requirement con- parten inte skulle kunna inh�mta en- ligt dess lagstiftning f�r admini- stration eller verkst�llighet av dess egen skattelagstiftning. Den beh�ri- ga myndigheten i den anmodade parten f�r avsl� en beg�ran n�r beg�- ran inte har gjorts i �verensst�mmel- se med detta avtal. 2. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att l�mna upp- lysningar som skulle r�ja handels-, aff�rs-, industri- eller yrkes- hemlighet eller kommersiell hemlig- het eller i n�ringsverksamhet nyttjat f�rfaringss�tt. Utan hinder av detta, ska upplysningar som avses i artikel 5 punkt 4 inte anses som s�dana hemligheter eller s�dant f�rfarings- s�tt endast p� grund av att de uppfyl- ler villkoren i n�mnda punkt. 3. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att inh�mta eller l�mna upplysningar som skulle r�ja hemlig kommunikation mellan en klient och dennes advokat eller an- nat juridiskt ombud, n�r s�dan kom- munikation: a) f�revarit i syfte att s�ka eller l�mna juridisk r�dgivning, eller b) f�revarit i syfte att anv�ndas under p�g�ende eller f�rest�ende r�ttsliga f�rfaranden. 4. Den anmodade parten f�r avsl� en beg�ran om upplysningar om l�mnandet av upplysningarna skulle strida mot allm�nna h�nsyn (ordre public). 5. En beg�ran om upplysningar ska inte avsl�s p� grund av att den skattefordran som f�ranleder beg�- ran har bestridits. 6. Den anmodade parten f�r avsl� en beg�ran om upplysningar om den anmodande parten har beg�rt upp- lysningarna f�r administration eller verkst�llighet av en best�mmelse i den anmodande partens skattelag- </div> <div id="page11-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2010:327 nected therewith, which discrimina- tes against a national of the re- quested Party as compared with a national of the applicant Party in the same circumstances. Article 8 Confidentiality Any information received by a Contracting Party under this Agree- ment shall be treated as confidential in the same manner as information obtained under the domestic laws of that Party and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the de- termination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such pur- poses. They may disclose the infor- mation in public court proceedings or in judicial decisions. The infor- mation may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the com- petent authority of the requested Party. Article 9 Costs Incidence of costs incurred in pro- viding assistance shall be agreed by the Contracting Parties. stiftning eller d�rmed sammanh�ng- ande krav som under samma f�rh�l- landen diskriminerar en medborgare i den anmodade parten i f�rh�llande till en medborgare i den anmodande parten. Artikel 8 Sekretess Alla upplysningar som tas emot av en avtalsslutande part med st�d av detta avtal ska h�llas hemliga p� samma s�tt som upplysningar som inh�mtats med st�d av den interna lagstiftningen i denna part och f�r yppas endast f�r personer eller myn- digheter (d�ri inbegripet domstolar och f�rvaltningsorgan) inom den av- talsslutande partens jurisdiktion som har befattning med taxering eller uppb�rd av, exekutiva �tg�rder eller �tal, eller handl�ggning av �verkla- gande, avseende de skatter som om- fattas av detta avtal. S�dana personer eller myndigheter ska anv�nda dessa upplysningar endast f�r s�dana �n- dam�l. De f�r yppa upplysningarna vid offentliga domstolsf�rhandlingar eller i domstolsavg�randen. Upplys- ningarna f�r inte yppas f�r annan person, institution eller myndighet eller f�r annan jurisdiktion utan ut- tryckligt skriftligt medgivande av den beh�riga myndigheten i den an- modade parten. Artikel 9 Kostnader De avtalsslutande parterna ska komma �verens om f�rdelningen av uppkomna kostnader f�r hand- r�ckning. </div> <div id="page12-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2010:327 Article 10 Implementation legislation The Contracting Parties shall en- act any legislation necessary to com- ply with, and give effect to, the terms of the Agreement. Article 11 Mutual agreement procedure 1. Where difficulties or doubts arise between the Contracting Par- ties regarding the implementation or interpretation of the Agreement, the competent authorities shall endea- vour to resolve the matter by mutual agreement. 2. In addition to the agreements referred to in paragraph 1, the com- petent authorities of the Contracting Parties may mutually agree on the procedures to be used under Articles 5 and 6. 3. The competent authorities of the Contracting Parties may commu- nicate with each other directly for purposes of reaching agreement un- der this Article. Article 12 Entry into force 1. Each of the Contracting Parties shall notify the other in writing of the completion of the procedures re- quired by its law for the entry into force of this Agreement. 2. The Agreement shall enter into force on the thirtieth day after the re- ceipt of the later of these notifica- tions and shall thereupon have effect (a) for criminal tax matters, from the date of entry into force; (b) for all other matters covered in Article 1, for taxable periods begin- ning on or after the first day of Janu- ary of the year next following the Artikel 10 Lagstiftning om implementering De avtalsslutande parterna ska anta s�dan lagstiftning som �r n�d- v�ndig f�r att uppfylla och ge verkan �t villkoren i avtalet. Artikel 11 F�rfarandet vid �msesidig �verenskommelse 1. N�r sv�righeter eller tvivels- m�l uppkommer mellan de avtals- slutande parterna i fr�ga om till�mp- ning eller tolkning av avtalet ska de beh�riga myndigheterna s�ka avg�- ra saken genom �msesidig �verens- kommelse. 2. De avtalsslutande parternas be- h�riga myndigheter f�r, ut�ver vad som framg�r av punkt 1, �msesidigt komma �verens om f�rfarandena f�r till�mpning av artiklarna 5 och 6. 3. De avtalsslutande parternas be- h�riga myndigheter f�r tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse med st�d av denna artikel. Artikel 12 Ikrafttr�dande 1. De avtalsslutande parterna ska skriftligen underr�tta varandra n�r de �tg�rder vidtagits av respektive avtalsslutande part som kr�vs f�r att detta avtal ska tr�da i kraft. 2. Avtalet tr�der i kraft den tretti- onde dagen efter det att den sista av dessa underr�ttelser har tagits emot och till�mpas a) i skattebrotts�renden, fr�n och med dagen f�r ikrafttr�dandet, b) i alla andra �renden som omfat- tas av artikel 1, f�r beskattnings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter dagen f�r ikraft- </div> <div id="page13-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2010:327 date on which the Agreement enters into force, or where there is no taxa- ble period, for all charges to tax ari- sing on or after the first day of Janu- ary of the year next following the date on which the Agreement enters into force. Article 13 Termination 1. This Agreement shall remain in force until terminated by a Contrac- ting Party. Either Contracting Party may terminate the Agreement, through diplomatic channels, by gi- ving written notice of termination to the other Contracting Party. In such case, the Agreement shall cease to have effect on the first day of the month following the end of the pe- riod of six months after the date of receipt of notice of termination by the other Contracting Party. 2. In the event of termination, both Contracting Parties shall re- main bound by the provisions of Article 8 with respect to any infor- mation obtained under the Agree- ment. In witness whereof the under- signed being duly authorised thereto have signed the Agreement. Done at Paris, this 12 th day of Ja- nuary 2010, in duplicate in the Eng- lish language. For the Government of the Kingdom of Sweden Gunnar Lund For the Government of the Republic of San Marino Antonella Mularoni tr�dandet av avtalet eller senare, eller d� n�got beskattnings�r inte f�- religger, f�r skatteanspr�k som upp- kommer den 1 januari det �r som n�rmast f�ljer efter dagen f�r ikraft- tr�dandet av avtalet eller senare. Artikel 13 Upph�rande 1. Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslu- tande part. Vardera avtalsslutande parten kan p� diplomatisk v�g skrift- ligen s�ga upp avtalet genom under- r�ttelse h�rom till den andra avtals- slutande parten. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla den f�rsta dagen i den m�nad som f�ljer n�rmast efter utg�ngen av den sexm�nadersperiod som f�ljer efter den dag d� underr�ttelsen om upp- s�gning togs emot av den andra av- talsslutande parten. 2. I h�ndelse av upps�gning ska de avtalsslutande parterna vara fort- satt bundna av best�mmelserna i artikel 8 i fr�ga om upplysningar som erh�llits med st�d av avtalet. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen bemyndigade, undertecknat detta av- tal. Som skedde i Paris den 12 januari 2010 i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Gunnar Lund F�r Republiken San Marinos reger- ing Antonella Mularoni </div> <div id="page14-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2010 Thomson Reuters Professional AB, tel. 08-587 671 0 Edita V�stra Aros, V�ster�s 201 </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och San Marino om utbyte
av upplysningar i skatte�renden;

utf�rdad den 6 maj 2010.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

Det avtal om utbyte av upplysningar i skatte�renden som Konungariket

Sveriges regering och Republiken San Marinos regering undertecknade den
12 januari 2010 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska
och framg�r av bilaga till denna lag.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag ska till�mpas f�r beskattnings�r som b�rjar den 1 januari �ret

efter det �r d� lagen tr�der i kraft eller senare eller, om beskattnings�r sak-
nas, p� skatt som tas ut den 1 januari �ret efter det �r d� lagen tr�der i kraft
eller senare. I �renden som utg�r skattebrotts�renden enligt avtalet ska lagen
emellertid till�mpas fr�n och med ikrafttr�dandet.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2009/10:112, bet. 2009/10:SkU46, rskr. 2009/10:246.

SFS 2010:327

Utkom fr�n trycket
den 19 maj 2010

SFS 2010:327

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
GOVERNMENT OF THE KING-
DOM OF SWEDEN AND THE
GOVERNMENT OF THE
REPUBLIC OF SAN MARINO
FOR THE EXCHANGE OF IN-
FORMATION RELATING TO
TAX MATTERS

The Government of the Kingdom

of Sweden and the Government of
the Republic of San Marino, desiring
to conclude an Agreement for the
exchange of information relating to
tax matters, have agreed as follows:

Article 1

Object and scope of the Agreement

1. The competent authorities of

the Contracting Parties shall pro-
vide assistance through exchange of
information that is foreseeably rele-
vant to the administration and enfor-
cement of the domestic laws of the
Contracting Parties concerning taxes
covered by this Agreement. Such in-
formation shall include information
that is foreseeably relevant to the de-
termination, assessment and collec-
tion of such taxes, the recovery and
enforcement of tax claims, or the in-
vestigation or prosecution of tax
matters. Information shall be ex-
changed in accordance with the pro-
visions of this Agreement and shall
be treated as confidential in the man-
ner provided in Article 8. The rights
and safeguards secured to persons
by the laws or administrative prac-
tice of the requested Party remain
applicable to the extent that they do
not unduly prevent or delay effective
exchange of information.

AVTAL MELLAN KONUNGA-
RIKET SVERIGES REGERING
OCH REPUBLIKEN SAN
MARINOS REGERING OM UT-
BYTE AV UPPLYSNINGAR I
SKATTE�RENDEN

Konungariket Sveriges regering

och Republiken San Marinos reger-
ing, som �nskar ing� ett avtal om ut-
byte av upplysningar i skatte-
�renden, har kommit �verens om
f�ljande:

Artikel 1

Avtalets syfte och
till�mpningsomr�de

1. De beh�riga myndigheterna i

de avtalsslutande parterna ska bitr�-
da varandra med handr�ckning ge-
nom utbyte av upplysningar som kan
antas vara relevanta vid admini-
stration och verkst�llighet av de
avtalsslutande parternas interna lag-
stiftning avseende skatter som om-
fattas av detta avtal. S�dana upplys-
ningar inbegriper upplysningar som
kan antas vara relevanta f�r fastst�l-
lande, taxering och uppb�rd av s�da-
na skatter, f�r indrivning och andra
exekutiva �tg�rder betr�ffande
skattefordringar eller f�r utredning
eller �tal i skatte�renden. Upplys-
ningarna ska utbytas i enlighet med
best�mmelserna i detta avtal och ska
h�llas hemliga p� s�tt som anges i
artikel 8. De r�ttigheter som tillkom-
mer personer enligt den anmodade
partens lagstiftning eller admini-
strativa praxis f�rblir till�mpliga i
den utstr�ckning de inte otillb�rligt
hindrar eller f�rdr�jer ett effektivt
utbyte av upplysningar.

SFS 2010:327

2. This Agreement shall not affect

the application in the Contracting
Parties of the rules on mutual assis-
tance in criminal matters.

Article 2

Jurisdiction

A requested Party is not obligated

to provide information which is
neither held by its authorities nor in
the possession or control of persons
who are within its territorial jurisdic-
tion.

Article 3

Taxes covered

1. The taxes which are the subject

of this Agreement are taxes of every
kind and description imposed in the
Contracting Parties.

2. This Agreement shall also

apply to any identical or substanti-
ally similar taxes imposed after the
date of signature of the Agreement
in addition to or in place of the exis-
ting taxes. The competent authorities
of the Contracting Parties shall no-
tify each other of any substantial
changes to the taxation and related
information gathering measures co-
vered by the Agreement.

Article 4

Definitions

1. For the purposes of this Agree-

ment, unless otherwise defined:

a) the term San Marino means

the territory of the Republic of San
Marino, including any other area
within which the Republic of San
Marino, in accordance with interna-
tional law, exercises sovereign rights
or jurisdiction;

2. Detta avtal ska inte p�verka till-

l�mpningen i de avtalsslutande par-
terna av best�mmelserna om �mse-
sidig hj�lp i brottm�l.

Artikel 2

Jurisdiktion

Den anmodade parten �r inte skyl-

dig att l�mna upplysningar som var-
ken innehas av dess myndigheter
eller innehas eller kontrolleras av
personer inom dess jurisdiktion.

Artikel 3

Skatter som omfattas

1. De skatter som omfattas av

detta avtal �r skatter av varje slag
och beskaffenhet som tas ut i de av-
talsslutande parterna.

2. Detta avtal till�mpas �ven p�

skatter av samma eller i huvudsak
likartat slag som efter under-
tecknandet av avtalet tas ut vid sidan
av eller i st�llet f�r de f�r n�rvarande
utg�ende skatterna. De beh�riga
myndigheterna i de avtalsslutande
parterna ska meddela varandra om
de v�sentliga �ndringar som gjorts
r�rande den skattelagstiftning och de
�tg�rder f�r att inh�mta upplys-
ningar som omfattas av avtalet.

Artikel 4

Definitioner

1. Om inte annat anges, har vid

till�mpningen av detta avtal f�ljande
uttryck nedan angiven betydelse:

a) San Marino avser Republi-

ken San Marinos territorium, inne-
fattande varje annat omr�de inom
vilket Republiken San Marino i
�verensst�mmelse med folkr�ttens
regler ut�var suver�na r�ttigheter el-
ler jurisdiktion,

SFS 2010:327

b) the term Sweden means the

Kingdom of Sweden and, when used
in a geographical sense, includes the
national territory, the territorial sea
of Sweden as well as other maritime
areas over which Sweden in accor-
dance with international law exerci-
ses sovereign rights or jurisdiction;

c) the term Contracting Party

means Sweden or San Marino as the
context requires;

d) the term competent authority

means:

(i) in San Marino, the Ministry of

Finance;

(ii) in Sweden, the Minister of

Finance, his authorized represent-
tative or the authority which is de-
signated as a competent authority for
the purposes of this Agreement;

e) the term person includes an

individual, a company and any other
body of persons;

f) the term company means any

body corporate or any entity that is
treated as a body corporate for tax
purposes;

g) the term publicly traded com-

pany means any company whose
principal class of shares is listed on a
recognised stock exchange provided
its listed shares can be readily
purchased or sold by the public. Sha-
res can be purchased or sold by the
public if the purchase or sale of
shares is not implicitly or explicitly
restricted to a limited group of in-
vestors;

h) the term principal class of sha-

res means the class or classes of
shares representing a majority of the
voting power and value of the com-
pany;

i) the term recognised stock ex-

change means any stock exchange
agreed upon by the competent aut-
horities of the Contracting Parties;

j) the term collective investment

fund or scheme means any pooled

b) Sverige avser Konungariket

Sverige och innefattar, n�r uttrycket
anv�nds i geografisk betydelse, Sve-
riges territorium, Sveriges territori-
alvatten och andra havsomr�den
�ver vilka Sverige, i �verensst�m-
melse med folkr�ttens regler, ut�var
suver�na r�ttigheter eller jurisdik-
tion,

c) avtalsslutande part avser

Sverige eller San Marino beroende
p� sammanhanget,

d) beh�rig myndighet avser

1) i San Marino, finans-

departementet,

2) i Sverige, finansministern, den-

nes befullm�ktigade ombud eller
den myndighet �t vilken uppdras att
vara beh�rig myndighet vid till�mp-
ningen av detta avtal,

e) person inbegriper fysisk per-

son, bolag och annan person-
sammanslutning,

f) bolag avser juridisk person

eller annan som vid beskattningen
behandlas s�som juridisk person,

g) bolag vars aktier �r f�rem�l

f�r allm�n oms�ttning avser ett bo-
lag vars viktigaste aktieslag �r note-
rat p� en erk�nd aktieb�rs under f�r-
uts�ttning att dess noterade aktier
fritt kan k�pas eller s�ljas av allm�n-
heten. Aktier kan k�pas eller s�ljas
av allm�nheten om k�p eller f�r-
s�ljning av aktier inte underf�rst�tt
eller uttryckligen begr�nsats till en
avgr�nsad krets av investerare,

h) viktigaste aktieslag avser det

eller de aktieslag som representerar
majoriteten av r�sterna i och v�rdet
av bolaget,

i) erk�nd aktieb�rs avser s�dan

b�rs som de beh�riga myndig-
heterna i de avtalsslutande parterna
kommit �verens om,

j) kollektiv investeringsfond el-

ler kollektivt investeringssystem

SFS 2010:327

investment vehicle, irrespective of
legal form. The term public collec-
tive investment fund or scheme me-
ans any collective investment fund
or scheme provided the units, shares
or other interests in the fund or
scheme can be readily purchased,
sold or redeemed by the public.
Units, shares or other interests in the
fund or scheme can be readily
purchased, sold or redeemed by the
public if the purchase, sale or
redemption is not implicitly or expli-
citly restricted to a limited group of
investors;

k) the term tax means any tax to

which the Agreement applies;

l) the term applicant Party

means the Contracting Party re-
questing information;

m) the term requested Party

means the Contracting Party re-
quested to provide information;

n) the term information gather-

ing measures means laws and ad-
ministrative or judicial procedures
that enable a Contracting Party to
obtain and provide the requested in-
formation;

o) the term information means

any fact, statement or record in any
form whatever.

2. As regards the application of

this Agreement at any time by a
Contracting Party, any term not defi-
ned therein shall, unless the context
otherwise requires, have the mea-
ning that it has at that time under the
law of that Party, any meaning under
the applicable tax laws of that Party
prevailing over a meaning given to
the term under other laws of that
Party.

avser alla �taganden f�r kollektiva
investeringar oavsett juridisk form.
Publik kollektiv investeringsfond
eller publikt kollektivt investerings-
system avser varje kollektiv inves-
teringsfond eller kollektivt investe-
ringssystem vars andelar, aktier eller
andra r�ttigheter fritt kan k�pas, s�l-
jas eller l�sas in av allm�nheten. An-
delar, aktier eller andra r�ttigheter i
fonden eller systemet kan fritt k�pas,
s�ljas eller l�sas in av allm�nheten
om k�p, f�rs�ljning eller inl�sen inte
underf�rst�tt eller uttryckligen be-
gr�nsats till en avgr�nsad krets av
investerare,

k) skatt avser varje skatt som

omfattas av detta avtal,

l) anmodande part avser den av-

talsslutande part som beg�r upplys-
ningar,

m) anmodad part avser den av-

talsslutande part som har anmodats
att l�mna upplysningar,

n) �tg�rder f�r att inh�mta upp-

lysningar avser lagstiftning och ad-
ministrativa �tg�rder eller dom-
stols�tg�rder vilka m�jligg�r f�r en
avtalsslutande part att inh�mta och
l�mna beg�rda upplysningar,

o) upplysningar avser varje fak-

tauppgift, meddelande, handling el-
ler annan dokumentation oavsett
form.

2. D� en avtalsslutande part till-

l�mpar detta avtal vid n�gon tid-
punkt anses, s�vida sammanhanget
inte f�ranleder annat, varje uttryck
som inte definierats i avtalet ha den
betydelse som uttrycket har vid
denna tidpunkt enligt den partens
lagstiftning och den betydelse som
uttrycket har enligt till�mplig skatte-
lagstiftning i denna part �ger f�retr�-
de framf�r den betydelse som ut-
trycket har enligt annan lagstiftning i
denna part.

SFS 2010:327

Article 5

Exchange of information upon
request

1. The competent authority of the

requested Party shall provide upon
request information for the purposes
referred to in Article 1. Such infor-
mation shall be exchanged without
regard to whether the conduct being
investigated would constitute a
crime under the laws of the re-
quested Party if such conduct occur-
red in the requested Party.

2. If the information in the posses-

sion of the competent authority of
the requested Party is not sufficient
to enable it to comply with the re-
quest for information, that Party
shall use all relevant information
gathering measures to provide the
applicant Party with the information
requested, notwithstanding that the
requested Party may not need such
information for its own tax purposes.

3. If specifically requested by the

competent authority of an applicant
Party, the competent authority of the
requested Party shall provide infor-
mation under this Article, to the ex-
tent allowable under its domestic
laws, in the form of depositions of
witnesses and authenticated copies
of original records.

4. Each Contracting Party shall

ensure that its competent authorities
for the purposes specified in Article
1 of the Agreement, have the autho-
rity to obtain and provide upon re-
quest:

a) information held by banks,

other financial institutions, and any
person acting in an agency or fiduci-
ary capacity including nominees and
trustees;

b) information regarding the ow-

nership of companies, partnerships,

Artikel 5

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i

den anmodade parten ska p� beg�ran
l�mna upplysningar f�r de �ndam�l
som anges i artikel 1. S�dana upp-
lysningar ska utbytas utan avseende
p� om det handlande som �r f�rem�l
f�r utredning skulle ha utgjort ett
brott enligt den anmodade partens
lagstiftning om ett s�dant handlande
utf�rts i den anmodade parten.

2. Om de upplysningar som �r till-

g�ngliga f�r den beh�riga myndig-
heten i den anmodade parten inte
r�cker till f�r att tillm�tesg� en be-
g�ran om upplysningar, ska den an-
modade parten utan hinder av att
den anmodade parten kanske inte
har behov av upplysningarna f�r
dess egna beskattnings�ndam�l
vidta alla relevanta �tg�rder f�r att
inh�mta och l�mna de beg�rda upp-
lysningarna.

3. Om den beh�riga myndigheten

i en anmodande part s�rskilt beg�r
det, ska den beh�riga myndigheten i
den anmodade parten i den ut-
str�ckning som detta �r till�tet enligt
dess interna lagstiftning l�mna
upplysningar enligt denna artikel i
form av upptagande av vittnesber�t-
telser och bestyrkta kopior av origi-
nalhandlingar.

4. Vardera avtalsslutande parten

ska s�kerst�lla att den har befogen-
het att genom dess beh�riga myndig-
heter p� beg�ran och f�r de �ndam�l
som anges i artikel 1 i avtalet, in-
h�mta och l�mna:

a) upplysningar som innehas av

banker, andra finansiella institu-
tioner och annan person som agerar i
egenskap av representant eller f�r-
valtare, d�ri inbegripet ombud och
trustf�rvaltare,

b) upplysningar om �garf�rh�llan-

dena i bolag, handelsbolag, truster,

SFS 2010:327

trusts, foundations, Anstalten and
other persons, including, within the
constraints of Article 2, ownership
information on all such persons in an
ownership chain; in the case of
trusts, information on settlors, trus-
tees and beneficiaries; and in the
case of foundations, information on
founders, members of the foundation
council and beneficiaries. Further,
this Agreement does not create an
obligation on the Contracting Parties
to obtain or provide ownership in-
formation with respect to publicly
traded companies or public collec-
tive investment funds or schemes
unless such information can be ob-
tained without giving rise to dispro-
portionate difficulties.

5. The competent authority of the

applicant Party shall provide the fol-
lowing information to the competent
authority of the requested Party
when making a request for informa-
tion under the Agreement to demon-
strate the foreseeable relevance of
the information to the request:

(a) the identity of the person un-

der examination or investigation;

(b) a statement of the information

sought including its nature and the
form in which the applicant Party
wishes to receive the information
from the requested Party;

information is sought;

(d) grounds for believing that the

information requested is held in the
requested Party or is in the posses-
sion or control of a person within the
jurisdiction of the requested Party;

(e) to the extent known, the name

and address of any person believed
to be in possession of the requested
information;

stiftelser, Anstalten och andra per-
soner, d�ri inbegripet med de be-
gr�nsningar som f�ljer av artikel 2
upplysningar om �garf�rh�llandena
r�rande alla s�dana personer i en
�garkedja; i fr�ga om truster, upplys-
ningar om stiftare, f�rvaltare och
f�rm�nstagare; i fr�ga om stiftelser,
upplysningar om stiftare, ledam�ter i
styrelsen och destinat�rer. Detta av-
tal medf�r inte skyldighet f�r de av-
talsslutande parterna att inh�mta el-
ler l�mna upplysningar om �garf�r-
h�llanden i bolag vars aktier �r f�re-
m�l f�r allm�n oms�ttning eller i
publika kollektiva investeringsfon-
der eller publika kollektiva
investeringssystem, s�vida inte s�da-
na upplysningar kan inh�mtas utan
att det medf�r oproportionerligt
stora sv�righeter.

5. Vid beg�ran om upplysningar

enligt detta avtal ska den beh�riga
myndigheten i den anmodande par-
ten till den beh�riga myndigheten i
den anmodade parten l�mna f�ljande
upplysningar, f�r att visa att de efter-
fr�gade upplysningarna kan antas
vara relevanta:

a) identiteten p� den person som

�r f�rem�l f�r utredning eller under-
s�kning,

b) uppgift om de beg�rda upplys-

ningarna, d�ri inbegripet deras n�r-
mare beskaffenhet och i vilken form
som den anmodande parten �nskar
att f� upplysningarna fr�n den anmo-
dade parten,

c) det beskattnings�ndam�l f�r

vilket upplysningarna efterfr�gas,

d) sk�len f�r att anta att de beg�r-

da upplysningarna finns i den anmo-
dade parten eller innehas eller kon-
trolleras av person inom den anmo-
dade partens jurisdiktion,

e) s�vitt det �r k�nt, namn och

adress p� person som kan antas
inneha de beg�rda upplysningarna,

SFS 2010:327

(f) a statement that the request is

in conformity with the law and ad-
ministrative practices of the appli-
cant Party, that if the requested in-
formation was within the jurisdic-
tion of the applicant Party then the
competent authority of the applicant
Party would be able to obtain the in-
formation under the laws of the app-
licant Party or in the normal course
of administrative practice and that it
is in conformity with this Agree-
ment;

(g) a statement that the applicant

Party has pursued all means availa-
ble in its own territory to obtain the
information, except those that would
give rise to disproportionate difficul-
ties.

6. The competent authority of the

requested Party shall forward the re-
quested information as promptly as
possible to the applicant Party. To
ensure a prompt response, the com-
petent authority of the requested
Party shall:

a) Confirm receipt of a request in

writing to the competent authority of
the applicant Party and shall notify
the competent authority of the appli-
cant Party of deficiencies in the re-
quest, if any, within 60 days of the
receipt of the request.

b) If the competent authority of

the requested Party has been unable
to obtain and provide the informa-
tion within 90 days of receipt of the
request, including if it encounters
obstacles in furnishing the informa-
tion or it refuses to furnish the infor-
mation, it shall immediately inform
the applicant Party, explaining the
reason for its inability, the nature of
the obstacles or the reasons for its
refusal.

f) uppgift om att beg�ran �r i

�verensst�mmelse med lagstiftning
och administrativ praxis i den anmo-
dande parten och att den beh�riga
myndigheten i den anmodande par-
ten om de beg�rda upplysningarna
fanns inom denna parts jurisdiktion
skulle kunna inh�mta upplysning-
arna enligt lagstiftning eller vederta-
gen administrativ praxis i den anmo-
dande parten samt att beg�ran �r i
�verensst�mmelse med detta avtal,

g) uppgift om att den anmodande

parten har vidtagit alla �tg�rder f�r
att inh�mta upplysningarna som st�r
till dess f�rfogande inom dess eget
territorium, utom s�dana �tg�rder
som skulle medf�ra oproportio-
nerligt stora sv�righeter.

6. Den beh�riga myndigheten i

den anmodade parten ska snarast
m�jligt l�mna de beg�rda upp-
lysningarna till den anmodande par-
ten. F�r att tillgodose ett skyndsamt
svar ska den beh�riga myndigheten i
den anmodade parten:

a) Till den beh�riga myndigheten

i den anmodande parten skriftligen
bekr�fta mottagandet av beg�ran och
inom 60 dagar efter mottagandet un-
derr�tta den beh�riga myndigheten i
den anmodande parten om eventu-
ella brister i beg�ran.

b) Om den beh�riga myndigheten

i den anmodade parten inte har kun-
nat inh�mta och l�mna de beg�rda
upplysningarna inom 90 dagar fr�n
det att beg�ran togs emot, d�ri inbe-
gripet om det f�religger f�rhinder att
tillhandah�lla upplysningarna eller
om den beh�riga myndigheten v�g-
rar att l�mna upplysningarna, ska
den omedelbart underr�tta den an-
modande parten om detta och ange
sk�len f�r att den inte kunnat inh�m-
ta och tillhandah�lla upplysningarna,
vilka hinder som f�religger eller
sk�len f�r dess v�gran.

SFS 2010:327

Article 6

Tax examinations abroad

1. A Contracting Party may allow

representatives of the competent aut-
hority of the other Contracting Party
to enter the territory of the first-men-
tioned Party to interview individu-
als and examine records with the
written consent of the persons con-
cerned. The competent authority of
the second-mentioned Party shall
notify the competent authority of the
first-mentioned Party of the time and
place of the meeting with the indivi-
duals concerned.

2. At the request of the competent

authority of one Contracting Party,
the competent authority of the other
Contracting Party may allow repre-
sentatives of the competent authority
of the first-mentioned Party to be
present at the appropriate part of a
tax examination in the second-men-
tioned Party.

3. If the request referred to in pa-

ragraph 2 is acceded to, the compe-
tent authority of the Contracting
Party conducting the examination
shall, as soon as possible, notify the
competent authority of the other
Party about the time and place of the
examination, the authority or official
designated to carry out the examina-
tion and the procedures and condi-
tions required by the first-mentioned
Party for the conduct of the exami-
nation. All decisions with respect to
the conduct of the tax examination
shall be made by the Party conduc-
ting the examination.

Article 7

Possibility of declining a request

1. The requested Party shall not be

required to obtain or provide infor-
mation that the applicant Party

Artikel 6

Utomlands utf�rda
skatteutredningar

1. En avtalsslutande part f�r till�ta

att f�retr�dare f�r den beh�riga
myndigheten i den andra avtals-
slutande parten n�rvarar i den f�rst-
n�mnda parten f�r att h�ra fysiska
personer och granska handlingar ef-
ter skriftligt medgivande av de be-
r�rda personerna. Den beh�riga
myndigheten i den sistn�mnda par-
ten ska meddela den beh�riga myn-
digheten i den f�rstn�mnda parten
om tid och plats f�r m�tet med dessa
personer.

2. P� beg�ran av den beh�riga

myndigheten i en avtalsslutande part
f�r den beh�riga myndigheten i den
andra avtalsslutande parten till�ta att
f�retr�dare f�r den beh�riga myn-
digheten i den f�rstn�mnda parten �r
n�rvarande vid skatteutredning i den
sistn�mnda parten till den del detta
anses l�mpligt.

3. Bifalls en beg�ran enligt punkt

2 ska den beh�riga myndigheten i
den avtalsslutande part som utf�r ut-
redningen snarast m�jligt underr�tta
den beh�riga myndigheten i den an-
dra parten om tid och plats f�r utred-
ningen, om den myndighet eller per-
son som bemyndigats att utf�ra ut-
redningen samt om de f�rfaranden
och villkor som den f�rstn�mnda
parten fastst�llt f�r utf�randet av ut-
redningen. Alla beslut betr�ffande
utf�randet av utredningen ska fattas
av den part som utf�r utredningen.

Artikel 7

M�jlighet att avsl� en beg�ran

1. Den anmodade parten har inte

skyldighet att inh�mta eller l�mna
upplysningar som den anmodande

SFS 2010:327

would not be able to obtain under its
own laws for purposes of the admi-
nistration or enforcement of its own
tax laws. The competent authority of
the requested Party may decline to
assist where the request is not made
in conformity with this Agreement.

2. The provisions of this Agree-

ment shall not impose on a Contrac-
ting Party the obligation to supply
information which would disclose
any trade, business, industrial, com-
mercial or professional secret or
trade process. Notwithstanding the
foregoing, information of the type
referred to in Article 5, paragraph 4
shall not be treated as such a secret
or trade process merely because it
meets the criteria in that paragraph.

3. The provisions of this Agree-

ment shall not impose on a Contrac-
ting Party the obligation to obtain or
provide information, which would
reveal confidential communications
between a client and an attorney, so-
licitor or other admitted legal repre-
sentative where such communica-
tions are:

(a) produced for the purposes of

seeking or providing legal advice, or

(b) produced for the purposes of

use in existing or contemplated legal
proceedings.

4. The requested Party may de-

cline a request for information if the
disclosure of the information would
be contrary to public policy (ordre
public).

5. A request for information shall

not be refused on the ground that the
tax claim giving rise to the request is
disputed.

6. The requested Party may de-

cline a request for information if the
information is requested by the app-
licant Party to administer or enforce
a provision of the tax law of the app-
licant Party, or any requirement con-

parten inte skulle kunna inh�mta en-
ligt dess lagstiftning f�r admini-
stration eller verkst�llighet av dess
egen skattelagstiftning. Den beh�ri-
ga myndigheten i den anmodade
parten f�r avsl� en beg�ran n�r beg�-
ran inte har gjorts i �verensst�mmel-
se med detta avtal.

2. Best�mmelserna i detta avtal

ska inte medf�ra skyldighet f�r en
avtalsslutande part att l�mna upp-
lysningar som skulle r�ja handels-,
aff�rs-, industri- eller yrkes-
hemlighet eller kommersiell hemlig-
het eller i n�ringsverksamhet nyttjat
f�rfaringss�tt. Utan hinder av detta,
ska upplysningar som avses i artikel
5 punkt 4 inte anses som s�dana
hemligheter eller s�dant f�rfarings-
s�tt endast p� grund av att de uppfyl-
ler villkoren i n�mnda punkt.

3. Best�mmelserna i detta avtal

ska inte medf�ra skyldighet f�r en
avtalsslutande part att inh�mta eller
l�mna upplysningar som skulle r�ja
hemlig kommunikation mellan en
klient och dennes advokat eller an-
nat juridiskt ombud, n�r s�dan kom-
munikation:

a) f�revarit i syfte att s�ka eller

l�mna juridisk r�dgivning, eller

b) f�revarit i syfte att anv�ndas

under p�g�ende eller f�rest�ende
r�ttsliga f�rfaranden.

4. Den anmodade parten f�r avsl�

en beg�ran om upplysningar om
l�mnandet av upplysningarna skulle
strida mot allm�nna h�nsyn (ordre
public).

5. En beg�ran om upplysningar

ska inte avsl�s p� grund av att den
skattefordran som f�ranleder beg�-
ran har bestridits.

6. Den anmodade parten f�r avsl�

en beg�ran om upplysningar om den
anmodande parten har beg�rt upp-
lysningarna f�r administration eller
verkst�llighet av en best�mmelse i
den anmodande partens skattelag-

SFS 2010:327

nected therewith, which discrimina-
tes against a national of the re-
quested Party as compared with a
national of the applicant Party in the
same circumstances.

Article 8

Confidentiality

Any information received by a

Contracting Party under this Agree-
ment shall be treated as confidential
in the same manner as information
obtained under the domestic laws of
that Party and may be disclosed only
to persons or authorities (including
courts and administrative bodies) in
the jurisdiction of the Contracting
Party concerned with the assessment
or collection of, the enforcement or
prosecution in respect of, or the de-
termination of appeals in relation to,
the taxes covered by this Agreement.
Such persons or authorities shall use
such information only for such pur-
poses. They may disclose the infor-
mation in public court proceedings
or in judicial decisions. The infor-
mation may not be disclosed to any
other person or entity or authority or
any other jurisdiction without the
express written consent of the com-
petent authority of the requested
Party.

Article 9

Costs

Incidence of costs incurred in pro-

viding assistance shall be agreed by
the Contracting Parties.

stiftning eller d�rmed sammanh�ng-
ande krav som under samma f�rh�l-
landen diskriminerar en medborgare
i den anmodade parten i f�rh�llande
till en medborgare i den anmodande
parten.

Artikel 8

Sekretess

Alla upplysningar som tas emot

av en avtalsslutande part med st�d
av detta avtal ska h�llas hemliga p�
samma s�tt som upplysningar som
inh�mtats med st�d av den interna
lagstiftningen i denna part och f�r
yppas endast f�r personer eller myn-
digheter (d�ri inbegripet domstolar
och f�rvaltningsorgan) inom den av-
talsslutande partens jurisdiktion som
har befattning med taxering eller
uppb�rd av, exekutiva �tg�rder eller
�tal, eller handl�ggning av �verkla-
gande, avseende de skatter som om-
fattas av detta avtal. S�dana personer
eller myndigheter ska anv�nda dessa
upplysningar endast f�r s�dana �n-
dam�l. De f�r yppa upplysningarna
vid offentliga domstolsf�rhandlingar
eller i domstolsavg�randen. Upplys-
ningarna f�r inte yppas f�r annan
person, institution eller myndighet
eller f�r annan jurisdiktion utan ut-
tryckligt skriftligt medgivande av
den beh�riga myndigheten i den an-
modade parten.

Artikel 9

Kostnader

De avtalsslutande parterna ska

komma �verens om f�rdelningen av
uppkomna kostnader f�r hand-
r�ckning.

SFS 2010:327

Article 10

Implementation legislation

The Contracting Parties shall en-

act any legislation necessary to com-
ply with, and give effect to, the
terms of the Agreement.

Article 11

Mutual agreement procedure

1. Where difficulties or doubts

arise between the Contracting Par-
ties regarding the implementation or
interpretation of the Agreement, the
competent authorities shall endea-
vour to resolve the matter by mutual
agreement.

2. In addition to the agreements

referred to in paragraph 1, the com-
petent authorities of the Contracting
Parties may mutually agree on the
procedures to be used under Articles
5 and 6.

3. The competent authorities of

the Contracting Parties may commu-
nicate with each other directly for
purposes of reaching agreement un-
der this Article.

Article 12

Entry into force

1. Each of the Contracting Parties

shall notify the other in writing of
the completion of the procedures re-
quired by its law for the entry into
force of this Agreement.

2. The Agreement shall enter into

force on the thirtieth day after the re-
ceipt of the later of these notifica-
tions and shall thereupon have effect

(a) for criminal tax matters, from

the date of entry into force;

(b) for all other matters covered in

Article 1, for taxable periods begin-
ning on or after the first day of Janu-
ary of the year next following the

Artikel 10

Lagstiftning om implementering

De avtalsslutande parterna ska

anta s�dan lagstiftning som �r n�d-
v�ndig f�r att uppfylla och ge verkan
�t villkoren i avtalet.

Artikel 11

F�rfarandet vid �msesidig
�verenskommelse

1. N�r sv�righeter eller tvivels-

m�l uppkommer mellan de avtals-
slutande parterna i fr�ga om till�mp-
ning eller tolkning av avtalet ska de
beh�riga myndigheterna s�ka avg�-
ra saken genom �msesidig �verens-
kommelse.

2. De avtalsslutande parternas be-

h�riga myndigheter f�r, ut�ver vad
som framg�r av punkt 1, �msesidigt
komma �verens om f�rfarandena f�r
till�mpning av artiklarna 5 och 6.

3. De avtalsslutande parternas be-

h�riga myndigheter f�r tr�da i direkt
f�rbindelse med varandra i syfte att
tr�ffa �verenskommelse med st�d av
denna artikel.

Artikel 12

Ikrafttr�dande

1. De avtalsslutande parterna ska

skriftligen underr�tta varandra n�r
de �tg�rder vidtagits av respektive
avtalsslutande part som kr�vs f�r att
detta avtal ska tr�da i kraft.

2. Avtalet tr�der i kraft den tretti-

onde dagen efter det att den sista av
dessa underr�ttelser har tagits emot
och till�mpas

a) i skattebrotts�renden, fr�n och

med dagen f�r ikrafttr�dandet,

b) i alla andra �renden som omfat-

tas av artikel 1, f�r beskattnings�r
som b�rjar den 1 januari det �r som
n�rmast f�ljer efter dagen f�r ikraft-

SFS 2010:327

date on which the Agreement enters
into force, or where there is no taxa-
ble period, for all charges to tax ari-
sing on or after the first day of Janu-
ary of the year next following the
date on which the Agreement enters
into force.

Article 13

Termination

1. This Agreement shall remain in

force until terminated by a Contrac-
ting Party. Either Contracting Party
may terminate the Agreement,
through diplomatic channels, by gi-
ving written notice of termination to
the other Contracting Party. In such
case, the Agreement shall cease to
have effect on the first day of the
month following the end of the pe-
riod of six months after the date of
receipt of notice of termination by
the other Contracting Party.

2. In the event of termination,

both Contracting Parties shall re-
main bound by the provisions of
Article 8 with respect to any infor-
mation obtained under the Agree-
ment.

In witness whereof the under-

signed being duly authorised thereto
have signed the Agreement.

Done at Paris, this 12

th day of Ja-

nuary 2010, in duplicate in the Eng-
lish language.

For the Government of the Kingdom
of Sweden

Gunnar Lund

For the Government of the Republic
of San Marino

Antonella Mularoni

tr�dandet av avtalet eller senare,
eller d� n�got beskattnings�r inte f�-
religger, f�r skatteanspr�k som upp-
kommer den 1 januari det �r som
n�rmast f�ljer efter dagen f�r ikraft-
tr�dandet av avtalet eller senare.

Artikel 13

Upph�rande

1. Detta avtal f�rblir i kraft till

dess att det s�gs upp av en avtalsslu-
tande part. Vardera avtalsslutande
parten kan p� diplomatisk v�g skrift-
ligen s�ga upp avtalet genom under-
r�ttelse h�rom till den andra avtals-
slutande parten. I h�ndelse av s�dan
upps�gning upph�r avtalet att g�lla
den f�rsta dagen i den m�nad som
f�ljer n�rmast efter utg�ngen av den
sexm�nadersperiod som f�ljer efter
den dag d� underr�ttelsen om upp-
s�gning togs emot av den andra av-
talsslutande parten.

2. I h�ndelse av upps�gning ska

de avtalsslutande parterna vara fort-
satt bundna av best�mmelserna i
artikel 8 i fr�ga om upplysningar
som erh�llits med st�d av avtalet.

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen
bemyndigade, undertecknat detta av-
tal.

Som skedde i Paris den 12 januari

2010 i tv� exemplar p� engelska
spr�ket.

F�r Konungariket Sveriges regering

Gunnar Lund

F�r Republiken San Marinos reger-
ing

Antonella Mularoni

Thomson Reuters Professional AB, tel. 08-587 671 00

Edita V�stra Aros, V�ster�s 2010

Thomson Reuters Professional AB, tel. 08-587 671 0

Edita V�stra Aros, V�ster�s 201

;

Viktiga lagar inom skatterätten

Fastighetstaxeringslag (1979:1152)
Inkomstskattelag (1999:1229)
Lag (1995:575) mot skatteflykt
Lag (1991:586) om särskild inkomstskatt för utomlands bosatta
Mervärdesskattelag (1994:200)
Skatteförfarandelag (2011:1244)

JP Infonets skatterättsliga tjänster

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Utbildningar

Juridisk rådgivning

SFS 2010:327 Lag om avtal mellan Sverige och San Marino om utbyte av upplysningar i skatteärenden

Viktiga lagar inom skatterätten

JP Infonets skatterättsliga tjänster

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