1. Если лицо считает, что действия Договаривающегося
Государства или обоих из них приводят или приведут
к налогообложению по отношению к нему, которое не
соответствует настоящему Соглашению, то оно может, без
ущерба для правовых средств защиты, предусмотренных
национальным законодательством этих Государств, пред-
ставить заявление по своему делу для рассмотрения ком-
петентному органу того Договаривающегося Государства,
резидентом которого оно является, а в случае, если его
дело подпадает под действие пункта 1 статьи 24 настоя-
щего Соглашения, компетентному органу того Договари-
вающегося Государства, национальным лицом которого оно
является. Заявление по делу должно быть представлено в
течение трех лет с момента первого уведомления о дейст-
вии, приведшем к налогообложению, которое не соответст-
вует положениям настоящего Соглашения.
2. Если указанный компетентный орган сочтет воз-
ражение обоснованным и сам не в состоянии прийти к удо-
влетворительному решению, то он будет стремиться урегу-
лировать дело путем согласования с компетентным орга-
ном другого Договаривающегося Государства таким обра-
зом, чтобы избежать налогообложения, не соответству-
ющего настоящему Соглашению. Достигнутое путем согла-
сования урегулирование должно выполняться, несмотря на
сроки, установленные национальным законодательством
Договаривающихся Государств.
3. Компетентные органы Договаривающихся Государств
будут стремиться устранять по взаимному согласию труд-
ности или сомнения, возникающие при толковании или при-
менении настоящего Соглашения. Они могут также консуль-
тироваться о том, как избежание двойного налогообложе-
ния может быть достигнуто в случаях, которые не рассма-
триваются настоящим Соглашением.
4. Компетентные органы Договаривающихся Государств
в целях достижения согласия в соответствии с вышеизло-
женными положениями настоящей статьи могут вступать
в непосредственные взаимные контакты.
de-azerbaijan-2005-base | BGBl. 2005 II S. 1146 | signed 2004-08-25 | published 2005-10-19 | Signed: 2004-08-25 | Gazette publication: 2005-10-19
Source form
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and Russian are separate complete physical source regions. The closing also names Azerbaijani, NOT printed as a separate language version in this retained original; no Azerbaijani asset or translation. Russian 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-azerbaijan-2005-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-azerbaijan-2005-base/.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2004-08-25; consent law 2005-10-13; gazette publication 2005-10-19. Edition ID year is not a signature date. Treaty entry into force: 2005-12-28. Roster general application: 2006-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. Dezember 2005. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. 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.
BGBl. 2005 II S. 1146 | de-azerbaijan-2005-base | de-azerbaijan-2005-base | BGBl. 2005 II S. 1146 | signed 2004-08-25 | published 2005-10-19 | Signed: 2004-08-25 | Gazette publication: 2005-10-19 | Article 25 | ru | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-azerbaijan-2005-base/ru/articles/article-25/
Source, edition and limits
Source edition
de-azerbaijan-2005-base | BGBl. 2005 II S. 1146 | signed 2004-08-25 | published 2005-10-19 | Signed: 2004-08-25 | Gazette publication: 2005-10-19
Source form
Original official-publication PDF retained unchanged. Reader uses explicit native-font ToUnicode derivative; exact original word text and geometry unchanged, no OCR.
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and Russian are separate complete physical source regions. The closing also names Azerbaijani, NOT printed as a separate language version in this retained original; no Azerbaijani asset or translation. Russian 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-azerbaijan-2005-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-azerbaijan-2005-base/.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2004-08-25; consent law 2005-10-13; gazette publication 2005-10-19. Edition ID year is not a signature date. Treaty entry into force: 2005-12-28. Roster general application: 2006-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. Dezember 2005. 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.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. 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.