Instrumento de Ratificación del Protocolo Adicional al Convenio Europeo de Asistencia Judicial en Materia Penal hecho en Estrasburgo el 17 de marzo de 1978. | BOE-A-1991-19739 — Spain law | Esheria

Instrumento de Ratificación del Protocolo Adicional al Convenio Europeo de Asistencia Judicial en Materia Penal hecho en Estrasburgo el 17 de marzo de 1978.

The contracting parties must not refuse judicial assistance solely because the request concerns an offence the requested party treats as a fiscal offence.

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Jurisdiction
Spain
Instrument
Statute
Citation
BOE-A-1991-19739
Version
Undated source snapshot
Language
es
Updated
Official source
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Statute overview

About this statute

The Committee must stay informed about compliance with the Protocol and help resolve difficulties amicably when needed. Una Parte Contratante puede denunciar este Protocolo notificándolo al Secretario General del Consejo de Europa. El Secretario General del Consejo de Europa debe notificar a ciertos Estados varios hechos sobre el Protocolo, incluidos firmas, depósitos, entrada en vigor, declaraciones, reservas, retiradas y denuncias. The contracting parties must not refuse judicial assistance solely because the request concerns an offence the requested party treats as a fiscal offence. If a contracting party has reserved a dual-criminality condition for requests seeking search or seizure of property, that condition is treated as met for tax offences when the offence is punishable under the requesting party’s law and corresponds to an offence of the same nature under the requested party’s law. The request may not be refused just because the requested party’s law has different taxes or customs/exchange rules.