Art. 11 - 14

1.

The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. 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 persons 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 relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2.

In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

(a)

to carry out administrative measures at variance with the laws or administrative practice of that or of the other 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 State;

(c)

to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

1.

This Convention shall be ratified and the instruments of ratification shall be exchanged at Vienna as soon as possible.

2.

This Convention shall enter into force on the first day of the third month following that month in which the instruments of ratification have been exchanged, and its provisions shall apply to transfers of estates of persons deceased and to gifts made on or after that date.

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after five years from the date on which this Convention enters into force provided that at least six months prior written notice of termination has been given through diplomatic channels. In such event, the Convention shall have no effect in respect of transfers of estates of persons deceased and gifts made after the December 31 next following the date of termination specified in the notice of termination.

IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Convention.

DONE in duplicate in Prague on the nineteenth day of September 1996, in the English language.

For the Republic of Austria:
Dr. Peter Niesner

For the Czech Republic:
Ivan Kocárník

---

Next: Deutsche Version
Up: Text of the Convention
Previous: Art. 7 - 10