Ministers’ Deputies
Notes on the Agenda

CM/Notes/1073/10.6 8 December 20091
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1073 Meeting, 9 December 2009

10 Legal questions


10.6 Council of Europe ad hoc Committee for the Revision of the draft Protocol amending the Convention (CAHTAX) –

Draft Protocol amending the Convention on Mutual Assistance in Tax Matters (CETS No. 127)

Item prepared by the GR-J on 19 November 2009

Reference documents
CM(2009)165, DD(2009)567, DD(2009)574, DD(2009)586, GR-J(2009) 10 Appendix, GR-J(2009)CB7, DD(2009)622, DD(2009)623 and CM(2009)185

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Action

To transmit the draft Protocol amending the Convention on Mutual Assistance in Tax Matters (CETS No. 127) to the Parliamentary Assembly for an opinion.

1. At its meeting of 19 November 2009, the Rapporteur Group on Legal Co-operation (GR-J) examined the draft Protocol amending the Convention as contained in document CM(2009)165, together with a letter from the Chair of the CB/CAHTAX (document DD(2009)567), an opinion of the Bureau of the Consultative Committee of the Convention for the protection of individuals with regard to automatic processing of personal data (T-PD) on the amendments of Article 22 of the Convention on Mutual Administrative Assistance in Tax Matters (document GR-J(2009)10 Appendix) and amendments proposed by four delegations (document DD(2009)574). Following a discussion, the Chair concluded that there was no agreement in the Group on proposing to the Deputies to transmit the draft amending Protocol in its present version, with or without amendment proposals or with an explanatory note, to the Parliamentary Assembly, despite the fact that this was the preferred solution bearing in mind the time schedule. He therefore decided to postpone the item to the Group’s next meeting. Meanwhile, he invited the Secretariat to continue to look for solutions that could satisfy all parties and to keep delegations informed about the result of its negotiations.

2. Having been approach by several delegations who would like to see the item on the agenda for a decision to transmit the draft protocol to the Assembly before the end of the year, and having been informed about progress in the Secretariat’s negotiations with its counterpart in the OECD, the Chair of the GR-J organised informal consultations for interested delegations on 7 December 2009 in order to assess the support for proposing that the Deputies take a decision to transmit the text to the Assembly at their 1073rd meeting (9 December 2009). During these consultations, the Chair of the GR-J noted that a clear majority of delegations were in favour of proceeding this way and of transmitting to the Assembly a cover note indicating the four issues on which there was still no agreement among member states. The basis for the cover note would be the text distributed by two delegations (document DD(2009)622) to which the three additional points raised in the debate would be added (see document CM(2009)185). He would ask the Chairman of the Deputies to include the item on the agenda of the above-mentioned meeting of the Deputies.

3. Delegations are invited to adopt the decision below.

Financing assured: YES

DRAFT DECISION

1073rd meeting – 9 December 2009

Item 10.6

Council of Europe ad hoc Committee for the Revision of the Convention on Mutual Assistance in Tax Matters (CAHTAX) –
Draft Protocol amending the Convention on Mutual Assistance in Tax Matters (CETS No. 127)
(CM(2009)165, DD(2009)567, DD(2009)574, DD(2009)586, GR-J(2009) 10 Appendix, GR-J(2009)CB7, DD(2009)622, DD(2009)623 and CM(2009)185)

Decision

The Deputies agreed to transmit the draft Protocol amending the Convention on Mutual Assistance in Tax Matters (CETS No. 127), as it appears in document CM(2009)165, together with the cover note contained in document CM(2009)185, to the Parliamentary Assembly, on the understanding that the draft is still under consideration and could be changed by the Committee of Ministers, and invited the Assembly to give its opinion on the draft Protocol during the forthcoming part-session in January 2010.

Note 1 This document has been classified restricted at the date of issue; it will be declassified in accordance with Resolution Res(2001)6 on access to Council of Europe documents.


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