Germany / Romania · Article 32 · 2003 source edition

§ PDF page 18 PDF page 19

This Convention shall continue in effect for an unlimited period but either of the Contracting States may, on or before the thirti- eth day of June in any calendar year beginning after the expira- tion of a period of five years from the date of its entry into force, give the other Contracting State, through diplomatic channels, notice of termination and, in such event, this Convention shall cease to have effect: a) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which notice of termination is given; b) in the case of other taxes, in respect of taxes levied for peri- ods beginning on or after the first day of January of the cal- endar year next following that in which notice of termination is given.

Source & edition

BGBl. 2003 II S. 1594

Original PDF Official source website ↗

SHA-256 aa227eb9367b81d0bd6e85ee8dcb0c0b198a04ea9346fb3d268ca6ee537f0906

Edition

Text available here

Deutsch, English

Review

Unreviewed; qualified human review pending

Current applicability

Not verified

Gazette publication date

2003-11-14

Provenance

agent source-triage of pinned original; neither date is treaty entry/application

Signature date

2001-07-04

Edition notes and known limitations

Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-07-04; consent law 2003-11-12; gazette publication 2003-11-14. Edition ID year is not a signature date. Treaty entry into force: 2003-12-17. Roster general application: 2004-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 17. Dezember 2003. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.

Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Rumänien R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.

German and English are separate complete physical source regions. The closing also names Romanian, NOT printed as a separate language version in this retained original; no Romanian asset or translation. English precedence clause is retained. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-romania-2003-base/. PDF page links identify pages, not verified paragraph correspondence. Native Type1 diagnostic recovery: all used font codes independently mapped and glyphs loaded; only overlong Copyright metadata lines remain as retained Poppler warnings. No text repair or warning suppression. Full machine evidence and full physical pages: /geometry/de-romania-2003-base/.