TNAG-2880-FCO40-4152-Agreements-between-the-Hong-Kong-Special-Administrative-Regi-1993 — Page 63

$13 DEC

'93 13:25 HM CUSTOMS & EXCISE

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The member States of the Council of Europe, signatory to this Protocol,

Desirous of facilitating the application of the European Convention on Extradition opened for signature in Paris on 13 December 1977 (hereinafter referred to as "the Convention") in the field of fiscal offences :

Considering it also desirable to supplement the Convention in certain other respects,

Have agreed as follows :

CHAPTER I

Article 1

Paragraph 2 of Article 2 of the Convention shall be supplemented by the following provision : “This right shall also apply to offences which are subject only to pecuniary sanctions."

CHAPTER II

Article 2

Article 5 of the Convention shall be replaced by the following provisiens :

“Fiscal offences

1. For offences in connection with taxes, duties, customs and exchange extradition shall take place between the Contracting Parties in accordance with the provisions of the Convention if the offence, under the law of the requested Party, corresponds to an offence of the same nature.

2. Extradition may not be refused un ilk ground that the law of the mquarted Party does nat impose the same kind of tax or duty or does not contain a tax, duty, customs or exchange regulation of the same kind the law of the requesting Party."

1.

CHAPTER III

Article 3

The Convention shall be supplemented by the following provisions :

"Judgments in absentia

When a Contracting Party requests from another Contracting Party the extradition of a person for the purpose of carming nut a sentence or detention order imposed by a decision rendered against him in absentia, the requested Party may refuse to extradite for this purpose if, in its opinion, the proceedings leading to the judgment did not satisfy the minimum rights of defence recognised as due to everyone charged with criminal offence. However, extradition shall be granted if the requesting Party gives an assurance considered sufficient to guarantee to the person claimed the right to a retrial which safeguards the rights of defence. This decision will authorise the requesting Party either to enforce the judgment in question if the convicted person does not make an opposition or, if he does, to take proceedings against the person extradited.

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