Par Latvijas Republikas un Vācijas Federatīvās Republikas līgumu par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem (Līguma teksts)

8. pants

Spēkā · redakcija pārbaudīta 2026-05-18

With reference to Article 26

If in accordance with domestic law personal data is

exchanged under this Agreement, the following additional

provisions shall apply:

a) The data receiving Contracting State may use such data

only for the stated purpose and shall be subject to the

conditions prescribed by the data supplying Contracting

State.

b) The data receiving Contracting State shall on request

inform the data supplying Contracting State about the use of

the supplied data and the results achieved.

c) Personal data may be supplied only to the responsible

agencies. Any subsequent supply to other agencies may be

effected only with the prior approval of the data supplying

Contracting State.

d) The data supplying Contracting State shall be obliged to

ensure that the data to be supplied are accurate and that they

are necessary for and commensurate with the purpose for which

they are supplied. Any bans on data supply prescribed under the

applicable domestic law shall be observed. If it emerges that

inaccurate data or data which should not have been supplied

have been supplied, the data receiving Contracting State shall

be informed of this without delay. That State shall be obliged

to correct or delete such data.

e) Upon application the person concerned shall be informed

of the supplied data relating to him and of the use to which

such data are to be put. There shall be no obligation to

furnish this information if on balance it appears that the

public interest in withholding it outweighs the interest of the

person concerned in receiving it. In all other respects, the

right of the person concerned to be informed of the supplied

data relating to him shall be governed by the domestic law of

the Contracting State in whose sovereign territory the

application for information is made.

f) The data receiving Contracting State shall bear liability

in accordance with its domestic laws in relation to any person

suffering unlawful damage as a result of supply under the

exchange of data pursuant to this Agreement. In relation to the

damaged person, the data receiving

Contracting State may not plead to its discharge that the

damage had been caused by the data supplying Contracting

State.

g) If deadlines for the deletion of data are prescribed by

the domestic law of the data supplying Contracting State, that

State shall indicate such deadlines on supplying the data.

Irrespective of such deadlines, supplied personal data shall be

deleted as soon as they are no longer required for the purpose

for which they were supplied.

h) The data supplying and receiving Contracting States shall

be obliged to keep official records of the supply and receipt

of personal data.

i) The data supplying and receiving Contracting States shall

be obliged to take effective measures to protect the personal

data supplied against unauthorised access, unauthorised

alteration and unauthorised disclosure.

DONE at Riga this 21st day of February 1997 in two

originals, each in the Latvian, German and English languages,

all three texts being authentic. In the case of divergent

interpretation of the Latvian and the German texts the English

text shall prevail.

For the Republic For the Federal Republic

of Latvia of Germany

Andris Ðíçle Horst Weisel