Convention

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

(2005/C 160/01)

THE HIGH CONTRACTING PARTIES TO THE TREATY ESTABLISHING THE EUROPEAN COMMUNITY,

HAVE DECIDED to conclude this Convention and to this end have designated as their Plenipotentiaries:

HIS MAJESTY THE KING OF THE BELGIANS,

THE PRESIDENT OF THE CZECH REPUBLIC,

HER MAJESTY THE QUEEN OF DENMARK,

THE PRESIDENT OF THE FEDERAL REPUBLIC OF GERMANY,

THE PRESIDENT OF THE REPUBLIC OF ESTONIA,

THE PRESIDENT OF THE HELLENIC REPUBLIC,

HIS MAJESTY THE KING OF SPAIN,

THE PRESIDENT OF THE FRENCH REPUBLIC,

THE PRESIDENT OF IRELAND,

THE PRESIDENT OF THE ITALIAN REPUBLIC,

THE PRESIDENT OF THE REPUBLIC OF CYPRUS,

THE CABINET OF MINISTERS OF THE REPUBLIC OF LATVIA,

THE PRESIDENT OF THE REPUBLIC OF LITHUANIA,

HIS ROYAL HIGHNESS THE GRAND DUKE OF LUXEMBOURG,

THE PRESIDENT OF THE REPUBLIC OF HUNGARY,

THE PRESIDENT OF MALTA,

HER MAJESTY THE QUEEN OF THE NETHERLANDS,

THE FEDERAL PRESIDENT OF THE REPUBLIC OF AUSTRIA,

THE PRESIDENT OF THE REPUBLIC OF POLAND,

THE PRESIDENT OF THE PORTUGUESE REPUBLIC,

THE PRESIDENT OF THE REPUBLIC OF SLOVENIA,

THE PRESIDENT OF THE SLOVAK REPUBLIC,

THE PRESIDENT OF THE REPUBLIC OF FINLAND,

THE GOVERNMENT OF THE KINGDOM OF SWEDEN,

HER MAJESTY THE QUEEN OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

WHO, meeting within the Committee of Permanent Representatives of the Member States to the European Union and having exchanged their full powers, found in good and due form,

HAVE AGREED AS FOLLOWS:

Article 1

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 hereby accede to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, signed in Brussels on 23 July 1990, with all the adjustments and amendments made to it by the Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, signed in Brussels on 21 December 1995, and by the Protocol amending the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, signed in Brussels on 25 May 1999.

Article 2

The Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises is hereby amended as follows:

1. in Article 2(2):

(a) the following subparagraph shall be inserted after subparagraph (a):

"(b) in the Czech Republic:

- da艌 z p艡铆jm暖 fyzick媒ch osob,

- da艌 z p艡铆jm暖 pr谩vnick媒ch osob;"

(b) subparagraph (b) shall become subparagraph (c) and shall be replaced by the following text:

"(c) in Denmark:

- indkomstskat til staten,

- den kommunale indkomstskat,

- den amtskommunale indkomstskat;"

(c) subparagraph (c) shall become subparagraph (d);

(d) the following subparagraph shall be inserted after subparagraph (d):

"(e) in the Republic of Estonia:

- tulumaks;"

(e) subparagraph (d) shall become subparagraph (f);

(f) subparagraph (e) shall become subparagraph (g) and shall be replaced by the following text:

"(g) in Spain:

- Impuesto sobre la Renta de las Personas F铆sicas,

- Impuesto sobre Sociedades,

- Impuesto sobre la Renta de no Residentes;"

(g) subparagraph (f) shall become subparagraph (h);

(h) subparagraph (g) shall become subparagraph (i);

(i) subparagraph (h) shall become subparagraph (j) and shall be replaced by the following text:

"(j) in Italy:

- imposta sul reddito delle persone fisiche,

- imposta sul reddito delle societ脿,

- imposta regionale sulle attivit脿 produttive;"

(j) the following subparagraphs shall be inserted after subparagraph (j):

"(k) in the Republic of Cyprus:

- 桅蠈蟻慰蟼 螘喂蟽慰未萎渭伪蟿慰蟼,

- 螆魏蟿伪魏蟿畏 螘喂蟽蠁慰蟻维 纬喂伪 蟿畏谓 螁渭蠀谓伪 蟿畏蟼 螖畏渭慰魏蟻伪蟿委伪蟼;

(l) in the Republic of Latvia:

- uz艈膿mumu ien膩kuma nodoklis,

- iedz墨vot膩ju ien膩kuma nodoklis;

(m) in the Republic of Lithuania:

- Gyventoj懦 pajam懦 mokestis,

- Pelno mokestis;"

(k) subparagraph (i) shall become subparagraph (n);

(l) the following subparagraphs shall be inserted after subparagraph (n):

"(o) in the Republic of Hungary:

- személyi j枚vedelemad贸,

- t谩rsas谩gi ad贸,

- osztalékad贸;

(p) in the Republic of Malta:

- taxxa fuq l ‘�income"

;

(m) subparagraph (j) shall become subparagraph (q);

(n) subparagraph (k) shall become subparagraph (r);

(o) the following subparagraph shall be inserted after subparagraph (r):

"(s) in the Republic of Poland:

- podatek dochodowy od os贸b fizycznych,

- podatek dochodowy od os贸b prawnych;"

(p) subparagraph (l) shall become subparagraph (t);

(q) the following subparagraphs shall be inserted after subparagraph (t):

"(u) in the Republic of Slovenia:

- dohodnina,

- davek od dobi膷ka pravnih oseb;

(v) in the Slovak Republic:

- Da艌 z pr铆jmov pr谩vnick媒ch os么b,

- Da艌 z pr铆jmov fyzick媒ch os么b;"

(r) subparagraph (m) shall become subparagraph (w);

(s) subparagraph (n) shall become subparagraph (x) and shall be replaced by the following text:

"(x) in Sweden:

- statlig inkomstskatt,

- kupongskatt,

- kommunal inkomstskatt;"

(t) subparagraph (o) shall become subparagraph (y);

2. the following indents shall be added to Article 3(1):

"‘�in the Czech Republic:

- Ministr financ铆 or an authorised representative;

‘�in the Republic of Estonia:

- Rahandusminister or an authorised representative;

‘�in the Republic of Cyprus:

- 螣 违蟺慰蠀蟻纬蠈蟼 螣喂魏慰谓慰渭喂魏蠋谓 or an authorised representative;

‘�in the Republic of Latvia:

- Valsts ie艈膿mumu dienests;

‘�in the Republic of Lithuania:

- Finansu ministras or an authorised representative;

‘�in the Republic of Hungary:

- a pénz眉gyminiszter or an authorised representative;

‘�in the Republic of Malta:

- il-Ministru responsabbli g魔all-finanzi or an authorised representative;

‘�in the Republic of Poland:

- Minister Finans贸w or an authorised representative;

‘�in the Republic of Slovenia

- Ministrstvo za finance or an authorised representative;

‘�in the Slovak Republic:

- Minister financi铆 or an authorised representative;"

3. in Article 3 (1), the indent:

"‘�in Italy:

il Ministro delle Finanze or an authorised representative"

,

shall be replaced by the following:

"‘�in Italy:

Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative"

.

Article 3

The Secretary-General of the Council of the European Union shall transmit to the Governments 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 a certified copy of:

- the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises,

- the Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises,

and

- the Protocol amending the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises,

in the Danish, Dutch, English, French, Finnish, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages.

The text of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, of the Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, and of the Protocol amending the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises in the Czech, Estonian, Latvian, Lithuanian, Hungarian, Maltese, Polish, Slovenian and Slovakian languages is set out in Annexes I to IX to this Convention. The texts drawn up in the Czech, Estonian, Latvian, Lithuanian, Hungarian, Maltese, Polish, Slovenian and Slovakian languages shall be authentic under the same conditions as the other texts of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

Article 4

This Convention shall be subject to ratification, acceptance or approval by the signatory States. The instruments of ratification, acceptance or approval shall be deposited with the Secretary-General of the Council of the European Union.

Article 5

This Convention shall enter into force, as between the Contracting States which have ratified, accepted or approved it, on the first day of the third month following the deposit of the last instrument of ratification, acceptance or approval by these States.

Article 6

The Secretary-General of the Council of the European Union shall notify all signatory States of:

(a) the deposit of each instrument of ratification, acceptance or approval;

(b) the dates of entry into force of this Convention between the States that have ratified, accepted or approved it.

Article 7

This Convention, drawn up in a single original in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovenian, Slovakian, Spanish and Swedish languages, all twenty-one texts being equally authentic, shall be deposited in the archives of the General Secretariat of the Council of the European Union. The Secretary-General shall transmit a certified copy to the Governments of each signatory State.

Hecho en Bruselas, el ocho de diciembre de dos mil cuatro.

V Bruselu dne osmého prosince dva tis铆ce 膷ty艡i.

Udf忙rdiget i Bruxelles den ottende december to tusind og fire.

Geschehen zu Br眉ssel am achten Dezember zweitausendundvier.

Kahe tuhande neljanda aasta detsembrikuu kaheksandal p盲eval Br眉sselis.

螆纬喂谓蔚 蟽蟿喂蟼 螔蟻蠀尉苇位位蔚蟼, 蟽蟿喂蟼 慰魏蟿蠋 螖蔚魏蔚渭尾蟻委慰蠀 未蠉慰 蠂喂位喂维未蔚蟼 蟿苇蟽蟽蔚蟻伪.

Done at Brussels on the eighth day of December in the year two thousand and four.

Fait 脿 Bruxelles, le huit décembre deux mille quatre.

Fatto a Bruxelles, add矛 otto dicembre duemilaquattro.

Brisel膿, divi t奴ksto拧i ceturt膩 gada astotaj膩 decembr墨.

Priimta du t奴kstan膷iai ketvirt懦 met懦 gruod啪io a拧tunt膮 dien膮 Briuselyje.

Kelt Br眉sszelben, a kett艖ezer-negyedik év december h蠈 nyolcadik napj谩n.

Mag魔mul fi Brussell fit-tmien jum ta' Di膵embru tas-sena elfejn u erbg魔a.

Gedaan te Brussel, de achtste december tweeduizendvier.

Sporz膮dzono w Brukseli, dnia 贸smego grudnia roku dwutysi臋cznego czwartego.

Feito em Bruxelas, em oito de Dezembro de dois mil e quatro.

V Bruseli 么smeho decembra dvetis铆c拧tyri.

V Bruslju, dne osmega decembra leta dva tiso膷 拧tiri.

Tehty Brysseliss盲 kahdeksantena p盲iv盲n盲 joulukuuta vuonna kaksituhattanelj盲.

Som skedde i Bryssel den 氓ttonde december tjugohundrafyra.

POUR SA MAJESTE LE ROI DES BELGES

VOOR ZIJNE MAJESTEIT DE KONING DER BELGEN

F脺R SEINE MAJEST脛T DER K脰NIG DER BELGIER

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ZA PREZIDENTA 膶ESK脡 REPUBLIKY

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FOR HENDES MAJEST脝T DANMARKS DRONNING

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F脺R DEN PR脛SIDENTEN DER BUNDESREPUBLIK DEUTSCHLAND

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EESTI VABARIIGI PRESIDENDI NIMEL

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螕螜螒 韦螣螡 螤巍螣螘螖PO TH危 E螞螞HNIKH危 螖HMOKPATIA危

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POR SU MAJESTAD EL REY DE ESPA脩A

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POUR LE PR脡SIDENT DE LA R脡PUBLIQUE FRAN脟AISE

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THAR CEANN UACHTAR脕N NA h脡IREANN

FOR THE PRESIDENT OF IRELAND

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PER IL PRESIDENTE DELLA REPUBBLICA ITALIANA

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螕螜螒 韦螣螡 螤巍螣螘螖PO TH危 KY螤PIAKH危 螖HMOKPATIA危

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LATVIJAS REPUBLIKAS MINISTRU KABINETA V膧RD膧

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LIETUVOS RESPUBLIKOS PREZIDENTO VARDU

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POUR SON ALTESSE ROYALE LE GRAND-DUC DE LUXEMBOURG

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A MAGYAR K脰ZT脕RSAS脕G ELN脰KE R脡SZ脡R艕L

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G摩ALL-PRESIDENT TA‘�MALTA

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VOOR HARE MAJESTEIT DE KONINGIN DER NEDERLANDEN

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F脺R DEN BUNDESPR脛SIDENTEN DER REPUBLIK 脰STERREICH

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ZA PREZYDENTA RZECZYPOSLITEJ POLSKIEJ

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PELO PRESIDENTE DA REP脷BLICA PORTUGUESA

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ZA PREDSEDNIKA REPUBLIKE SLOVENIJE

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ZA PREZIDENTA SLOVENSKEJ REPUBLIKY

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SUOMEN TASAVALLAN PRESIDENTIN PUOLESTA

F脰R REPUBLIKEN FINLANDS PRESIDENT

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F脰R KONUNGARIKET SVERIGES REGERING

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FOR HER MAJESTY THE QUEEN OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

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