5, of the General Law on Taxes, or of paragraph 29, sub-paragraph 1, of the Law of 28 January 1948 aiming to ensure the correct and fair collection of registration and succession rights.
Period covered: 31/12/2000 -
The preceding statement concerns Article(s): 1, 2, 8
Reservation contained in a letter from the Permanent Representative of Luxembourg, dated 9 December 1994, handed to the Secretary General at the time of signature, on 9 December 1994 - Or. Fr. - confirmed and completed by a letter from the Permanent Representative of Luxembourg, dated 29 September 2000, handed over to the Secretary General at the time of deposit of the instrument of ratification, on 2 October 2000 - Or. Fr.
The Government of the Grand Duchy of Luxembourg reserves itself the right to accept Chapter I only under the express condition that results of investigations made in Luxembourg and informations contained in transmitted documents or files will exclusively be used to instruct and judge the criminal offences for which the assistance is provided.
Period covered: 31/12/2000 -
The preceding statement concerns Article(s): 1, 2, 8
Declaration contained in a letter from the Permanent Representative of Luxembourg, dated 9 December 1994, handed to the Secretary General at the time of signature, on 9 December 1994 - Or. Fr. - confirmed by a letter from the Permanent Representative of Luxembourg, dated 29 September 2000, handed over to the Secretary General at the time of deposit of the instrument of ratification, on 2 October 2000 - Or. Fr.
Concerning Article 8, the Government of the Grand Duchy of Luxembourg considers that the Convention as it is extended by this Protocol does not imply the obligation to consent legal assistance if it is foreseeable that the means to be used are not suited to achieving the aim pursued by the request for assistance or if they overstep what is necessary to achieve it or if the execution may be prejudicial to essential interests of Luxembourg.
Period covered: 31/12/2000 -
The preceding statement concerns Article(s): 8
Declaration contained in a letter from the Permanent Representative of Luxembourg, dated 9 December 1994, handed to the Secretary General at the time of signature, on 9 December 1994 - Or. Fr. - confirmed in a letter from the Permanent Representative of Luxembourg, dated 29 September 2000, handed at the time of deposit of the instrument of ratification, on 2 October 2000 - Or. Fr.
The Government of the Grand Duchy of Luxembourg declares that rogatory letters for search or seizure received in pursuance of this Protocol and in conformity with the above-mentioned reservation, are not subject to the condition provided by Article 5 of the European Convention on Extradition of 13 December 1957.
[Note by the Secretariat: The reservation referred to reads as follows:
In accordance with the provisions of Article 8, paragraph 2, sub-paragraph a, the Government of the Grand Duchy of Luxembourg reserves itself the right to accept Chapter I of this Protocol only if the criminal fiscal offence constitutes a tax fraud within the meaning of paragraph 396, sub-paragraph 5, of the General Law on Taxes, or of paragraph 29, sub-paragraph 1, of the Law of 28 January 1948 aiming to ensure the correct and fair collection of registration and succession rights.
Period covered: 31/12/2000 -
The preceding statement concerns Article(s): 1, 2, 8
Netherlands:
Declaration contained in the instrument of acceptance, deposited on 12 January 1982 - Or. Engl.
The Government of the Kingdom of the Netherlands accepts the said Protocol for the Kingdom in Europe.
Period covered: 12/4/1982 -
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