2006/356/EC: Council Decision of 14 February 2006 … Article 85
2006/356/EC: Council Decision of 14 February 2006 … Article 85
Article 85
As regards direct taxation, nothing in this Agreement shall have the effect of:
(a)
extending the fiscal advantages granted by either Party in any international agreement or arrangement by which it is bound;
(b)
preventing the adoption or application by either Party of any measure aimed at preventing fraud or the evasion of taxes;
(c)
opposing the right of either Party to apply the relevant provisions of its tax legislation to taxpayers who are not in an identical situation, in particular as regards their place of residence.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 85 of 2006/356/EC: Council Decision of 14 February 2006 … (LawPlayer, data as of 2026-07-04)
