DOCUMENT
Correction of errors in the instrument of ratification of the Convention between Spain and France to prevent double taxation and to establish rules for mutual administrative assistance in the field of income taxes and inheritance taxes.
— · BOE-A-1964-17
In the light of various errors in the insertion of this instrument, published in the Official Gazette of the State No. 6, dated 7 January 1964, pp. 295-303, the following corrections are reproduced:
In Article 3(2)(a), line 4, which reads: ‘... contracting parties are considered...’, it should read: ‘... contracting parties are considered...’.
In Article 3(2)(b), line 2, where it reads: ‘... vital interests, or...’, it should read ‘... vital interests, or...’.
In Article 4(2)(f), line 1, for ‘a quarry or...’, read ‘a mine, quarry or...’.
In Article 4(4), line 1, which reads: ‘... a Contracting State by...’, read: ‘... a Contracting State by...’.
In Article 4, point 5, line 5, for ‘... persons referred to in the paragraph’, read ‘... persons referred to in the paragraph...’.
In Article 5, point 6, line 4, where it reads: “... they shall not be subjected in the first ...”, it should read: “... they shall not be subjected in the first ...”.
In Article 6, line 5, for: "... Economic affairs or their representatives...', should read: '... Economic affairs, or their representatives...’.
In Article 8, point 1, 2nd, line 4, which reads: ‘... property, movable or immovable and capital gains...’, it should read: ‘... property, movable or immovable, and capital gains...’.
In Article 8, point 2, line 2, which reads: ‘... to be produced for the residents of the Contracting States by...’, it must read: ‘... to be produced, for the residents of the Contracting States, by...’.
In Article 8(3)(b). 8.o, for ‘Local income taxes’, read ‘Local income taxes’.
In Article 8(3)(b), 9o(c), ‘Il tax on...’, read ‘The tax on...’.
In Article 16, point 2, line 1, which reads: ‘... the Contracting State, from which they come...’, must read: ‘... the Contracting State from which they come...’.
In Article 17, point 2, line 1, which reads: ‘... the Contracting State from which they come...’, shall read: ‘... the Contracting State from which they come...’.
In Article 17, point 6, line 3, which reads: ‘... by part of its subdivisions...’, it must read: ‘... by one of its subdivisions...’.
In Article 19, point 1, line 1, which reads: ‘... including pensions paid...’, it must read: ‘... including pensions paid...’.
In Article 22, point 2, line 2, for: ‘... article, especially activities...’, it should read: ‘‘... article, especially activities...’.
In Article 23(a), line 2, which reads: ‘... permanent establishment or base ...’, read ‘... permanent establishment or base ...’.
In Article 26, line 7, which reads: «... as a supplement to salary...», it should read «... as a supplement to salary...».
In Article 42(2), lines 4 and 5, which read: ‘... has been extended, by agreement...’, it should read: ‘... has been extended by agreement...’.
In the letter from the Minister for Foreign Affairs to the Ambassador of France, paragraph 3, line 3, which reads: ‘... of the other State shall not consider...’, it should read ‘... of the other State shall not be considered...’.