Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft, jedoch
kann jeder der Vertragsstaaten bis zum 30. Juni eines jeden Ka-
lenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkrafttre-
tens an gerechnet, das Abkommen gegenüber dem anderen Ver-
tragsstaat auf diplomatischem Weg schriftlich kündigen; in
diesem Fall ist das Abkommen nicht mehr anzuwenden
a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,
die am oder nach dem 1. Januar des Kalenderjahrs gezahlt
werden, das auf das Kündigungsjahr folgt;
b) bei den übrigen Steuern auf die Steuern, die für Zeiträume
ab dem 1. Januar des Kalenderjahrs erhoben werden, das
auf das Kündigungsjahr folgt;
c) in Bezug auf den Informationsaustausch nach Artikel 25 und
in Bezug auf die Amtshilfe bei der Erhebung von Steuern
nach Artikel 26 ab dem 1. Januar des Kalenderjahrs, das auf
das Kündigungsjahr folgt.
Maßgebend für die Berechnung der Frist ist der Tag des Ein-
gangs der Kündigung bei dem anderen Vertragsstaat.
Español
El presente Acuerdo permanecerá en vigor indefinidamente,
pero cualquiera de los Estados Contratantes podrá denunciarlo
ante el otro por escrito y por la vía diplomática a más tardar el
30 de junio de cada año natural, una vez transcurridos cinco
años desde su entrada en vigor; en tal caso el Acuerdo dejará
de aplicarse
a) con respecto a los impuestos que se perciban por el siste-
ma de retención en la fuente, a las sumas pagadas a partir
del 1 de enero, inclusive, del año natural inmediatamente
posterior al de formulación de la denuncia;
b) con respecto a los demás impuestos, a los que se perciban
por los períodos a partir del 1 de enero del año natural inme-
diatamente posterior al de formulación de la denuncia;
c) con respecto al intercambio de información conforme al Ar-
tículo 25 y con respecto a la asistencia en la recaudación de
impuestos conforme al Artículo 26 a partir del 1 de enero del
año natural inmediatamente posterior al de formulación de la
denuncia.
Para calcular el plazo es determinante el día de recepción de la
denuncia en el otro Estado Contratante.
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 32 | de | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/de/articles/article-32/
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.