1. Компетентные органы Договаривающихся Государств
обмениваются той информацией, которая необходима для
осуществления настоящего Соглашения или национального
законодательства Договаривающихся Государств в отноше-
нии налогов, взимаемых от имени Договаривающегося Госу-
дарства или одного из его территориально-администра-
тивных подразделений, независимо от способа и метода их
взимания, подпадающих под действие настоящего Согла-
шения, если только вытекающее из этого законодательства
налогообложение не противоречит настоящему Соглаше-
нию. Обмен информацией не ограничивается положениями
статьи 1 и 2 настоящего Соглашения. Любая полученная
Договаривающимся Государством информация должна счи-
таться конфиденциальной так же, как информация, получа-
емая на основании национального законодательства этого
Государства, и может быть предоставлена только лицам или
органам (включая суды и административные органы), кото-
рые занимаются начислением или взиманием налогов, при-
нудительным взысканием или судебным преследованием,
либо принятием решений по возражениям и жалобам в от-
ношении налогов, указанных в первом предложении настоя-
щего пункта. Эти лица или органы могут использовать ин-
формацию только в указанных целях. Они могут раскры-
вать данную информацию в ходе открытых судебных засе-
даний или в судебных решениях.
2. Положения пункта 1 настоящей статьи не должны
истолковываться как обязывающие Договаривающееся Госу-
дарство:
a) проводить в целях предоставления информации админи-
стративные меры, противоречащие законодательству или
административной практике этого или другого Догова-
ривающегося Государства;
b) предоставлять информацию, которая в соответствии
с законами или имеющейся административной практикой
этого или другого Договаривающегося Государства не
может быть получена;
c) предоставлять информацию, которая раскрывала бы
какую-либо торговую, промышленную, предпринима-
тельскую или профессиональную тайну либо деловую
процедуру, или предоставление которой противоречило
бы государственной политике (общественному порядку).
de-georgia-2007-base | BGBl. 2007 II S. 1034 | signed 2006-06-01 | published 2007-08-13 | Signed: 2006-06-01 | Gazette publication: 2007-08-13
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Georgian (ka) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-georgia-2007-base/. PDF page links identify pages, not verified paragraph correspondence.
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 2006-06-01; consent law 2007-08-07; gazette publication 2007-08-13. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2008-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. Dezember 2007, 16. Dezember 2014. 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. Later amending protocol signed 2014-03-11, entered into force 2014-12-16, general application 2015-01-01; NOT included in this base source. Tax-specific application needs review. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2014-03-11; entry into force: 2014-12-16; general application from: 2015-01-01; limit: Exact tax-specific application remains for protocol review.
BGBl. 2007 II S. 1034 | de-georgia-2007-base | de-georgia-2007-base | BGBl. 2007 II S. 1034 | signed 2006-06-01 | published 2007-08-13 | Signed: 2006-06-01 | Gazette publication: 2007-08-13 | Article 26 | ru | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-georgia-2007-base/ru/articles/article-26/
Source, edition and limits
Source edition
de-georgia-2007-base | BGBl. 2007 II S. 1034 | signed 2006-06-01 | published 2007-08-13 | Signed: 2006-06-01 | Gazette publication: 2007-08-13
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Georgian (ka) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-georgia-2007-base/. PDF page links identify pages, not verified paragraph correspondence.
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 2006-06-01; consent law 2007-08-07; gazette publication 2007-08-13. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2008-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 21. Dezember 2007, 16. Dezember 2014. 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. Later amending protocol signed 2014-03-11, entered into force 2014-12-16, general application 2015-01-01; NOT included in this base source. Tax-specific application needs review. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2014-03-11; entry into force: 2014-12-16; general application from: 2015-01-01; limit: Exact tax-specific application remains for protocol review.