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The Secretary-General of the European Union Council is responsible for the safekeeping of this Convention.
If a member state of the European Union wishes to join this Convention, they must deliver to the Secretary-General of the Council of the European Union an official document such as ratification, acceptance, approval or accession. This can only be done after the necessary internal processes for adopting the Convention have been finalised within their State.
This Convention will take effect ninety days following the day when the last member state signs it and states that it has finished all the required internal procedures for its adoption. However, if a member state has finished those procedures earlier, it can declare that it will start implementing the Convention in its interactions with other member states that have made the same declaration, in relation to the rules this Convention covers.
From the date this Convention is put into effect, all previous agreements between member states about the distribution of collection cost amounts in situations within the scope of this Convention will be replaced by the rules of this Convention.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.