Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Die zuständigen Behörden der Vertragsstaaten tauschen
die Informationen aus, die zur Durchführung dieses Abkommens
oder des innerstaatlichen Rechts der Vertragsstaaten betreffend
die unter das Abkommen fallenden Steuern erforderlich sind,
soweit die diesem Recht entsprechende Besteuerung nicht dem
Abkommen widerspricht. Der Informationsaustausch ist durch
Artikel 1 nicht eingeschränkt. Alle Informationen, die ein Ver-
tragsstaat erhalten hat, sind ebenso geheim zu halten wie die
aufgrund des innerstaatlichen Rechts dieses Staates beschafften
Informationen und dürfen nur den Personen oder Behörden
(einschließlich der Gerichte und der Verwaltungsbehörden) zu-
gänglich gemacht werden, die mit der Veranlagung oder Erhe-
bung, der Vollstreckung oder Strafverfolgung oder mit der Ent-
scheidung von Rechtsmitteln hinsichtlich der unter das Abkom-
men fallenden Steuern befasst sind. Diese Personen oder Behör-
den dürfen die Informationen nur für diese Zwecke und nur mit
den von der zuständigen Behörde des anderen Vertragsstaats
vorgeschriebenen Einschränkungen verwenden. Sie dürfen die
Informationen in einem öffentlichen Gerichtsverfahren oder in
einer Gerichtsentscheidung offen legen, vorausgesetzt, dass die
zuständige Behörde des anderen Vertragsstaats keine Einwen-
dungen erhebt. Die Informationen dürfen nur mit vorheriger
Zustimmung der zuständigen Behörde des anderen Vertrags-
staats an andere Stellen weitergeleitet werden.
English
(1) The competent authorities of the Contracting States shall
exchange such information as is necessary for carrying out the
provisions of this Agreement or of the domestic laws of the Con-
tracting States concerning taxes covered by the Agreement inso-
far as the taxation thereunder is not contrary to the Agreement.
The exchange of information is not restricted by Article 1. Any
information received by a Contracting State shall be treated as
secret in the same manner as information obtained under the
domestic laws of that State and shall be disclosed only to per-
sons or authorities (including courts and administrative bodies)
involved in the assessment or collection of, the enforcement or
prosecution in respect of, or the determination of appeals in rela-
tion to, the taxes covered by the Agreement. Such persons or
authorities shall use the information only for such purposes and
only in accordance with the restrictions imposed by the compe-
tent authority of the other Contracting State. They may disclose
the information in public court proceedings or in judicial deci-
sions provided that the competent authority of the other Con-
tracting State raises no objection. They may transmit the infor-
mation to other agencies only with the prior consent of the com-
petent authority of the other Contracting State.
(2) Absatz 1 ist nicht so auszulegen, als verpflichte er einen
Vertragsstaat,
a) für die Erteilung von Informationen Verwaltungsmaßnahmen
durchzuführen, die von den Gesetzen und der Verwaltungs-
praxis dieses oder des anderen Vertragsstaats abweichen;
b) Informationen zu erteilen, die nach den Gesetzen oder im
üblichen Verwaltungsverfahren dieses oder des anderen Ver-
tragsstaats nicht beschafft werden können;
c) Informationen zu erteilen, die ein Handels-, Industrie-,
Gewerbe- oder Berufsgeheimnis oder ein Geschäftsverfah-
ren preisgeben würden oder deren Erteilung der öffentlichen
Ordnung widerspräche.
English
(2) In no case shall the provisions of paragraph 1 be construed
as to impose on a Contracting State the obligation:
a) to carry out administrative measures for the supply of infor-
mation at variance with the laws and administrative practice
of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws
or in the normal course of the administration of that or of the
other Contracting State;
c) to supply information which would disclose any trade, busi-
ness, industrial, commercial or professional secret or trade
process, or information, the disclosure of which would be
contrary to public policy (ordre public).
de-slovenia-2006-base | BGBl. 2006 II S. 1091 | signed 2006-05-03 | published 2006-12-07 | Signed: 2006-05-03 | Gazette publication: 2006-12-07
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Slovenian as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-slovenia-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
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 2006-05-03; consent law 2006-12-02; gazette publication 2006-12-07. 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: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 19. Dezember 2006, 30. Juli 2012. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2011-05-17, entered into force 2012-07-30, general application 2012-07-30; NOT included in this base source. Tax-specific application needs review. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Slowenien R-P P: 18.03.2024 KR KR. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2011-05-17; entry into force: 2012-07-30; general application from: 2012-07-30; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1091 | de-slovenia-2006-base | de-slovenia-2006-base | BGBl. 2006 II S. 1091 | signed 2006-05-03 | published 2006-12-07 | Signed: 2006-05-03 | Gazette publication: 2006-12-07 | Article 26 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-slovenia-2006-base/de/articles/article-26/
Quellen, Fassung und Grenzen
Quellenfassung
de-slovenia-2006-base | BGBl. 2006 II S. 1091 | signed 2006-05-03 | published 2006-12-07 | Signed: 2006-05-03 | Gazette publication: 2006-12-07
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Slovenian as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. 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-slovenia-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
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 2006-05-03; consent law 2006-12-02; gazette publication 2006-12-07. 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: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 19. Dezember 2006, 30. Juli 2012. 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.
Protokolle und spätere Instrumente
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2011-05-17, entered into force 2012-07-30, general application 2012-07-30; NOT included in this base source. Tax-specific application needs review. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Slowenien R-P P: 18.03.2024 KR KR. 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. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2011-05-17; entry into force: 2012-07-30; general application from: 2012-07-30; limit: Exact tax-specific application remains for protocol review.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2006 II S. 1091 · /library/originals/7c31fb7a3bb26cdc29af29f1edf7c8dcbb6f9d808599f7f25b7fd2a221d00454.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.