(1) Ist eine Person der Auffassung, dass Maßnahmen eines
Vertragsstaats oder beider Vertragsstaaten für sie zu einer Be-
steuerung führen oder führen werden, die diesem Abkommen
nicht entspricht, so kann sie unbeschadet der nach dem inner-
staatlichen Recht dieser Staaten vorgesehenen Rechtsmittel ih-
ren Fall der zuständigen Behörde des Vertragsstaats, in dem sie
ansässig ist, oder, sofern ihr Fall von Artikel 23 Absatz 1 erfasst
wird, der zuständigen Behörde des Vertragsstaats unterbreiten,
dessen Staatsangehöriger sie ist. Der Fall muss innerhalb von
drei Jahren nach der ersten Mitteilung der Maßnahmen unter-
breitet werden, die zu einer dem Abkommen nicht entsprechen-
den Besteuerung führt.
(2) Hält die zuständige Behörde die Einwendung für begründet
und ist sie selbst nicht in der Lage, eine befriedigende Lösung
herbeizuführen, so wird sie sich bemühen, den Fall durch Ver-
ständigung mit der zuständigen Behörde des anderen Vertrags-
staats so zu regeln, dass eine dem Abkommen nicht ent -
sprechende Besteuerung vermieden wird. Die Verstän-
digungsregelung ist ungeachtet der Fristen des innerstaatlichen
Rechts der Vertragsstaaten durchzuführen.
(3) Die zuständigen Behörden der Vertragsstaaten werden
sich bemühen, Schwierigkeiten oder Zweifel, die bei der Ausle-
gung oder Anwendung des Abkommens entstehen, in gegensei-
tigem Einvernehmen zu beseitigen. Sie können auch gemeinsam
darüber beraten, wie eine Doppelbesteuerung in Fällen vermie-
den werden kann, die im Abkommen nicht behandelt sind.
(4) Die zuständigen Behörden der Vertragsstaaten können zur
Herbeiführung einer Einigung im Sinne der vorstehenden Absät-
ze unmittelbar miteinander verkehren, gegebenenfalls durch eine
aus ihnen oder ihren Vertretern bestehende gemeinsame Kom-
mission.
de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24
Quellenform
Exact official original-publication PDF; unchanged native-text machine transcription; no derivative PDF
Quellenumfang
Consent law, authentic German/Spanish agreement, execution/signatures and integral protocol; original source only, not consolidated current law
Abgerufen
2026-10-01
Text- und Sprachumfang
Complete native DE/ES source-edition machine reader with32articles per language and integral5-provision protocol. Not human legally reviewed. All25physical source pages accounted. Full source material: /review/de-uruguay-2011-base/. Physical page links are not paragraph verification. No text from the superseded1987 agreement imported.
Prüfstatus
Pending qualified human wording, completeness, alignment and legal review. No human approval.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown; current_law_verified=false. Entry2011-12-28 (retained official article observation); general application2012-01-01 (roster), NOT entry. Article31(2)(d) collection assistance has a separate condition. No current-law claim. Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Protokolle und spätere Instrumente
Integral protocol retained separately, never merged into Article32. The superseded1987 agreement is history metadata only; Article31(3) in THIS2010 signed text remains verbatim. Later instruments/MLI/currentness unresolved. Source-triage warnings: Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol)
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | de-uruguay-2011-base | de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24 | Article 24 | de | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/de/articles/article-24/
Quellen, Fassung und Grenzen
Quellenfassung
de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24
Quellenform
Exact official original-publication PDF; unchanged native-text machine transcription; no derivative PDF
Quellenumfang
Consent law, authentic German/Spanish agreement, execution/signatures and integral protocol; original source only, not consolidated current law
Abgerufen
2026-10-01
Text- und Sprachumfang
Complete native DE/ES source-edition machine reader with32articles per language and integral5-provision protocol. Not human legally reviewed. All25physical source pages accounted. Full source material: /review/de-uruguay-2011-base/. Physical page links are not paragraph verification. No text from the superseded1987 agreement imported.
Prüfstatus
Pending qualified human wording, completeness, alignment and legal review. No human approval.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown; current_law_verified=false. Entry2011-12-28 (retained official article observation); general application2012-01-01 (roster), NOT entry. Article31(2)(d) collection assistance has a separate condition. No current-law claim. Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Protokolle und spätere Instrumente
Integral protocol retained separately, never merged into Article32. The superseded1987 agreement is history metadata only; Article31(3) in THIS2010 signed text remains verbatim. Later instruments/MLI/currentness unresolved. Source-triage warnings: Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
Fundstelle
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol)
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) · /library/originals/667e0fe4d6123995a5bb8124de801e6d14288e982d049071aec0a47c38dcb0f4.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.