理事会决定2008/493/EC,修订保加利亚和罗马尼亚加入法的附件I
技术法规类型:欧盟Eurlex法规 来源:tbtmap
EURLEX ID:32008D0493
OJ编号:OJ L 174, 3.7.2008, p. 6-6
中文标题:理事会决定2008/493/EC,修订保加利亚和罗马尼亚加入法的附件I
原文标题:2008/493/EC: Council Decision of 23 June 2008 amending Annex I to the Act of Accession of Bulgaria and Romania
分类:01.10_条约的原则目标和任务;09.20.20_公司税;09.20.30_消除重复征税
文件类型:二级立法 Decision|决定
废止日期:2058-12-31
法规全文:查看欧盟官方文件
32008D0493
Title and reference
2008/493/EC: Council Decision of 23?June 2008 amending Annex?I to the Act of Accession of Bulgaria and Romania
?OJ L 174, 3.7.2008, p. 6–6 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
?BG?CS?DA?DE?EL?EN?ES?ET?FI?FR?GA?HU?IT?LT?LV?MT?NL?PL?PT?RO?SK?SL?SV
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Dates
- of document: 23/06/2008
of effect: 7///0/2008; Entry into force Date pub. See Art 2
end of validity: 99/99/9999
Classifications
- EUROVOC descriptor:
double taxation
tax on profits of self-employment
corporation tax
tax exemption
accession to the European Union
Bulgaria
Romania - Directory code:
01.10.00.00 General, financial and institutional matters / Principles, objectives and tasks of the Treaties
09.20.20.00 Taxation / Direct taxation / Corporation tax
09.20.30.00 Taxation / Direct taxation / Elimination of double taxation
- Subject matter:
Principles, objectives and tasks of the Treaties, Taxation, Approximation of laws, Accession
Miscellaneous information
- Author:
Council - Form:
Decision sui generis
Relationship between documents
- Treaty:
European Community - Legal basis:
12005SA003 -P6
- Select all documents based on this document
- Amendment to:
12005SAN01 Amendment Amendment PT 2 from 03/07/2008
52007PC0839(02) Adoption
- Instruments cited:
41990A0436
42005A0630(01)
- Select all documents mentioning this document
Text
| Bilingual display: BG CS DA DE EL EN ES ET FI FR GA HU IT LT LV MT NL PL PT RO SK SL SV |
Council Decision
of 23 June 2008
amending Annex I to the Act of Accession of Bulgaria and Romania
(2008/493/EC)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the 2005 Act of Accession, and in particular Article 3(6) thereof,
Having regard to the proposal from the Commission,
Whereas:
(1) Article 3(3) of the 2005 Act of Accession provides that Bulgaria and Romania accede to the conventions and protocols concluded between the Member States, listed in its Annex I.
(2) On 8 December 2004, the Member States signed a Convention on the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia [1] to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises [2] (the Arbitration Convention).
(3) It is appropriate to provide for the accession of Bulgaria and Romania to the Arbitration Convention as amended by the Convention of 8 December 2004. To that effect, the Convention of 8 December 2004 should be added to Annex I of the 2005 Act of Accession,
HAS DECIDED AS FOLLOWS:
Article 1
The following indent shall be added to point 2 of Annex I to the 2005 Act of Accession:
"— Convention of 8 December 2004 on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (OJ C 160, 30.6.2005, p. 1)."
Article 2
This Decision shall take effect on the day of its publication in the Official Journal of the European Union.
Done at Luxembourg, 23 June 2008.
For the Council
The President
I. Jarc
[1] OJ C 160, 30.6.2005, p. 1.
[2] OJ L 225, 20.8.1990, p. 10.
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