Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Ist eine Person der Auffassung, dass Maßnahmen einer
oder beider Vertragsparteien für sie zu einer Besteuerung führen
werden, die diesem Abkommen nicht entspricht, so kann sie un-
beschadet der nach dem innerstaatlichen Recht der betreffenden
Vertragspartei vorgesehenen Rechtsbehelfe ihren Fall der
zuständigen Behörde der Vertragspartei, in der sie ansässig ist,
unterbreiten. Der Fall muss innerhalb von drei Jahren nach der
ersten Mitteilung der Maßnahme unterbreitet werden, die zu einer
dem Abkommen nicht entsprechenden Besteuerung führt.
English
1. Where a person considers that the actions of one or both
of the Contracting Parties will result for him in taxation not in
accordance with the provisions of this Agreement, he may,
irrespective of the remedies provided by the domestic law of the
Contracting Party concerned, present his case to the competent
authority of the Contracting Party of which he is a resident. The
case must be presented within three years of the first notification
of the action resulting in taxation not in accordance with the
provisions of the Agreement.
(2) Hält die zuständige Behörde die Einwendung für begrün-
det und ist sie selbst nicht in der Lage, eine befriedigende
Lösung herbeizuführen, so wird sie sich bemühen, den Fall durch
Verständigung mit der zuständigen Behörde der anderen Ver-
tragspartei so zu regeln, dass eine dem Abkommen nicht ent-
sprechende Besteuerung vermieden wird. Die erzielte Verstän-
digungsregelung ist ungeachtet der Fristen des innerstaatlichen
Rechts der Vertragsparteien durchzuführen.
English
2. The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to arrive at a
satisfactory solution, to resolve the case by mutual agreement
with the competent authority of the other Contracting Party, with
a view to the avoidance of taxation which is not in accordance
with the Agreement. Any agreement reached shall be imple -
mented notwithstanding any time limits in the domestic law of
the Contracting Parties.
(3) Die zuständigen Behörden der Vertragsparteien können
zur Erzielung einer Verständigungsregelung im Sinne der Absät-
ze 1 und 2 unmittelbar miteinander verkehren.
English
3. The competent authorities of the Contracting Parties may
communicate with each other directly for the purpose of reaching
an agreement in the sense of the preceding paragraphs.
(4) Die zuständige Behörde einer Vertragspartei ist nicht ver-
pflichtet, ein Verständigungsverfahren einzuleiten, wenn durch
ein Gerichts- oder Verwaltungsverfahren endgültig festgestellt
wurde, dass eines der betroffenen Unternehmen aufgrund von
Handlungen, die eine Gewinnberichtigung nach Artikel 8 zur
Folge haben, einen Verstoß begangen hat, der empfindlich zu
bestrafen ist. Darüber hinaus ist die zuständige Behörde einer
Vertragspartei nicht verpflichtet, ein Verständigungsverfahren
einzuleiten, wenn das Unternehmen die Dokumentations-
und/oder Informationspflichten der berichtigenden Vertragspartei
nicht vor dem Zeitpunkt der Steuerfestsetzung, deren Gegen-
stand die Berichtigung ist, erfüllt hat.
English
4. The competent authority of a Contracting Party shall not be
obliged to initiate the mutual agreement procedure where legal
or administrative proceedings have resulted in a final ruling that
by actions giving rise to an adjustment of transfers of profits un-
der Article 8 one of the enterprises concerned is liable to a seri-
ous penalty. In addition, the competent authority of a Contracting
Party shall not be obliged to initiate the mutual agreement pro-
cedure if the enterprise has not fulfilled the documentation
and/or information requirements of the adjusting Contracting
Party before the assessment in which the adjustment is incorpo-
rated was finalized.
(6) Die zuständigen Behörden der Vertragsparteien können
die vorstehenden Bestimmungen und Verfahren ändern oder
ergänzen, soweit dies für eine wirksamere Umsetzung der durch
sie angestrebten Ziele erforderlich ist.
English
6. The competent authorities of the Contracting Parties may
modify or supplement the above rules and procedures as nec-
essary to more effectively implement their intent.
(7) Werden bei der Durchführung dieses Artikels personen -
bezogene Daten ausgetauscht, so ist Nummer 2 des Protokolls
zum Abkommen vom 4. Juli 2008 zwischen der Regierung der
Bundesrepublik Deutschland und der Regierung von Jersey über
den Auskunftsaustausch in Steuersachen anzuwenden.
English
7. If, in carrying out the provisions of this Article, personal
data shall be exchanged, the provisions of paragraph 2 of the
Protocol to the Agreement of 4 July 2008 between the Govern-
ment of the Federal Republic of Germany and the Government
of Jersey for the Exchange of Information relating to Tax Matters
shall apply.
de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original consent law and limited-scope agreement, not consolidated/current law
Abgerufen
2026-09-30
Text- und Sprachumfang
Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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.
Protokolle und spätere Instrumente
This is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2015 II S. 1326 | de-jersey-2015-base | de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26 | Article 9 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-jersey-2015-base/de/articles/article-9/
Quellen, Fassung und Grenzen
Quellenfassung
de-jersey-2015-base | BGBl. 2015 II S. 1326 | signed 2015-05-07 | published 2015-11-26 | Signed: 2015-05-07 | Gazette publication: 2015-11-26
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original consent law and limited-scope agreement, not consolidated/current law
Abgerufen
2026-09-30
Text- und Sprachumfang
Original limited-scope 2015 agreement on tax cooperation and certain items of income, not a comprehensive income/capital DBA. German and English named in the actual closing clause (PDF 6). Separate source-backed machine transcriptions, no full-language accuracy certification. No human review or current-law claim. Native coordinate-based machine transcription. Line breaks, hyphens, tight token gaps and superscripts retained without correction. Implementing law, titles, preambles, closing and signatures remain separate: /review/de-jersey-2015-base/. Source-page links refer to physical pages, not human-verified paragraph correspondence. Noindex is not access control.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2015-05-07; consent law 2015-11-20; gazette publication 2015-11-26 (BGBl. 2015 II S. 1326). These are not interchangeable dates. Article 10 states notification-based entry into force and application to specified taxes/proceedings from 29 August 2014; no resolved entry-into-force/current-applicability determination is made here. 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.
Protokolle und spätere Instrumente
This is the original limited-scope 2015 agreement, NOT a current consolidated text. No accompanying protocol is printed in this six-page publication. Article 9(7) refers to paragraph 2 of the protocol to the separate 4 July 2008 tax-information-exchange agreement; that instrument is NOT included or translated here. Article 11(3) links termination to that separate 2008 information-exchange agreement. The retained audit categorizes an earlier cooperation agreement as a predecessor, but that is not a finding that the separate information-exchange instrument was replaced. Later amendments/negotiations/MLI and current operation are unverified. 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.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2015 II S. 1326 · /library/originals/758b26e1ebfacc01b79bba012a81044d515e0f1559a0f0a9e1c56b7fa13c3f8e.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Source-page links are references, not human paragraph verification.