Document ID: 32014D0899
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>13.12.2014&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 358/19</p></td></tr></tbody></table>
COUNCIL DECISION
of 9 December 2014
concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises
(2014/899/EU)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on European Union,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to the Act of Accession of Croatia, and in particular Articles 3(4) and 3(5) thereof,
Having regard to the recommendation from the European Commission,
After consulting the European Parliament,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>Convention&#160;90/436/EEC<a>&#160;(<span>1</span>)</a> (&#8216;the Arbitration Convention&#8217;) was signed at Brussels on&#160;23&#160;July&#160;1990 and entered into force on&#160;1&#160;January&#160;1995.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>The Arbitration Convention was amended by a Protocol signed on&#160;25&#160;May&#160;1999<a>&#160;(<span>2</span>)</a>, a Convention signed on&#160;21&#160;December&#160;1995<a>&#160;(<span>3</span>)</a> and a Convention signed on&#160;8&#160;December&#160;2004<a>&#160;(<span>4</span>)</a>, as well as by Council Decision&#160;2008/492/EC<a>&#160;(<span>5</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>Pursuant to Article&#160;3(4) of the Act of Accession of Croatia, Croatia is to accede to the conventions and protocols concluded between the Member&#160;States, listed in Annex I to the Act of Accession. Those conventions and protocols are to enter into force in relation to Croatia on the date determined by the Council.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>Pursuant to Article&#160;3(5) of the Act of Accession of Croatia the Council is to make all adjustments required by reason of Croatia's accession to those conventions and protocols and to publish the adapted texts in the<span>Official Journal of the European Union</span>,</p></td></tr></tbody></table>
HAS ADOPTED THIS DECISION:
Article 1
The Arbitration Convention is amended as follows:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>In Article&#160;2(2), points (i) to (xxvii) are replaced by the following:</p><table><col/><col/><tbody><tr><td><p>&#8216;(i)</p></td><td><p>in Belgium:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>imp&#244;t des personnes physiques/personenbelasting</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>imp&#244;t des soci&#233;t&#233;s/vennootschapsbelasting</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>imp&#244;t des personnes morales/rechtspersonenbelasting</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(d)</p></td><td><p>imp&#244;t des non-r&#233;sidents/belasting der niet-verblijfhouders</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(e)</p></td><td><p>taxe communale et la taxe d'agglom&#233;ration additionnelles &#224; l'imp&#244;t des personnes physiques/aanvullende gemeentebelasting en agglomeratiebelasting op de personenbelasting</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(ii)</p></td><td><p>in Bulgaria:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>&#1076;&#1072;&#1085;&#1098;&#1082; &#1074;&#1098;&#1088;&#1093;&#1091; &#1076;&#1086;&#1093;&#1086;&#1076;&#1080;&#1090;&#1077; &#1085;&#1072; &#1092;&#1080;&#1079;&#1080;&#1095;&#1077;&#1089;&#1082;&#1080;&#1090;&#1077; &#1083;&#1080;&#1094;&#1072;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>&#1082;&#1086;&#1088;&#1087;&#1086;&#1088;&#1072;&#1090;&#1080;&#1074;&#1077;&#1085; &#1076;&#1072;&#1085;&#1098;&#1082;</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(iii)</p></td><td><p>in the Czech Republic:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>da&#328; z p&#345;ijm&#367; fyzick&#253;ch osob</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>da&#328; z p&#345;ijm&#367; pr&#225;vnick&#253;ch osob</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(iv)</p></td><td><p>in Denmark:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>indkomstskat til staten</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>den kommunale indkomstskat</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>den amtskommunale indkomstskat</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(v)</p></td><td><p>in Germany:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>Einkommensteuer</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>K&#246;rperschaftsteuer</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>Gewerbesteuer, in so far as this tax is based on trading profits</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(vi)</p></td><td><p>in Estonia:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>tulumaks</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(vii)</p></td><td><p>in Ireland:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>C&#225;in Ioncaim</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>C&#225;in Chorpar&#225;ide</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(viii)</p></td><td><p>in Greece:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>&#966;&#972;&#961;&#959;&#962; &#949;&#953;&#963;&#959;&#948;&#942;&#956;&#945;&#964;&#959;&#962; &#966;&#965;&#963;&#953;&#954;&#974;&#957; &#960;&#961;&#959;&#963;&#974;&#960;&#969;&#957;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>&#966;&#972;&#961;&#959;&#962; &#949;&#953;&#963;&#959;&#948;&#942;&#956;&#945;&#964;&#959;&#962; &#957;&#959;&#956;&#953;&#954;&#974;&#957; &#960;&#961;&#959;&#963;&#974;&#960;&#969;&#957;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>&#949;&#953;&#963;&#966;&#959;&#961;&#940; &#965;&#960;&#941;&#961; &#964;&#969;&#957; &#949;&#960;&#953;&#967;&#949;&#953;&#961;&#942;&#963;&#949;&#969;&#957; &#973;&#948;&#961;&#949;&#965;&#963;&#951;&#962; &#954;&#945;&#953; &#945;&#960;&#959;&#967;&#941;&#964;&#949;&#965;&#963;&#951;&#962;</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(ix)</p></td><td><p>in Spain:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>Impuesto sobre la Renta de las Personas F&#237;sicas</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>Impuesto sobre Sociedades</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>Impuesto sobre la Renta de no Residentes</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(x)</p></td><td><p>in France:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>imp&#244;t sur le revenu</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>imp&#244;t sur les soci&#233;t&#233;s</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xi)</p></td><td><p>in Croatia:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>porez na dohodak</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>porez na dobit</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xii)</p></td><td><p>in Italy:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>imposta sul reddito delle persone fisiche</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>imposta sul reddito delle societ&#224;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>imposta regionale sulle attivit&#224; produttive</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xiii)</p></td><td><p>in Cyprus:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>&#934;&#972;&#961;&#959;&#962; &#917;&#953;&#963;&#959;&#948;&#942;&#956;&#945;&#964;&#959;&#962;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>&#904;&#954;&#964;&#945;&#954;&#964;&#951; &#917;&#953;&#963;&#966;&#959;&#961;&#940; &#947;&#953;&#945; &#964;&#951;&#957; &#902;&#956;&#965;&#957;&#945; &#964;&#951;&#962; y&#951;&#956;&#959;&#954;&#961;&#945;&#964;&#943;&#945;&#962;</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xiv)</p></td><td><p>in Latvia:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>uz&#295;&#275;mumu ien&#257;kuma nodoklis</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>iedz&#299;vot&#257;ju ien&#257;kuma nodoklis</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xv)</p></td><td><p>in Lithuania:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>Gyventoj&#371; pajam&#371; mokestis</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>Pelno mokestis</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xvi)</p></td><td><p>in Luxembourg:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>imp&#244;t sur le revenu des personnes physiques</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>imp&#244;t sur le revenu des collectivit&#233;s</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>imp&#244;t commercial, in so far as this tax is based on trading profits</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xvii)</p></td><td><p>in Hungary:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>szem&#233;lyi j&#246;vedelemad&#243;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>t&#225;rsas&#225;gi ad&#243;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>osztal&#233;kad&#243;</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xviii)</p></td><td><p>in Malta:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>taxxa fuq l-income</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xix)</p></td><td><p>in the Netherlands:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>inkomstenbelasting</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>vennootschapsbelasting</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xx)</p></td><td><p>in Austria:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>Einkommensteuer</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>K&#246;rperschaftsteuer</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xxi)</p></td><td><p>in Poland:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>podatek dochodowy od os&#243;b fizycznych</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>podatek dochodowy od os&#243;b prawnych</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xxii)</p></td><td><p>in Portugal:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>imposto sobre o rendimento das pessoas singulares</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>imposto sobre o rendimento das pessoas coletivas</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>derrama para os munic&#237;pios sobre o imposto sobre o rendimento das pessoas coletivas</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xxiii)</p></td><td><p>in Romania:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>impozitul pe venit</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>impozitul pe profit</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>impozitul pe veniturile ob&#539;inute din Rom&#226;nia de nereziden&#539;i</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xxiv)</p></td><td><p>in Slovenia:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>dohodnina</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>davek od dobi&#269;ka pravnih oseb</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xxv)</p></td><td><p>in Slovakia:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>da&#328; z pr&#237;jmov pr&#225;vnick&#253;ch os&#244;b</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>da&#328; z pr&#237;jmov fyzick&#253;ch os&#244;b</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xxvi)</p></td><td><p>in Finland:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>valtion tuloverot/de statliga inkomstskatterna</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>yhteis&#246;jen tulovero/inkomstskatten f&#246;r samfund</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>kunnallisvero/kommunalskatten</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(d)</p></td><td><p>kirkollisvero/kyrkoskatten</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(e)</p></td><td><p>korkotulon l&#228;hdevero/k&#228;llskatten p&#229; r&#228;nteinkomst</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(f)</p></td><td><p>rajoitetusti verovelvollisen l&#228;hdevero/k&#228;llskatten f&#246;r begr&#228;nsat skattskyldig</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xxvii)</p></td><td><p>in Sweden:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>statlig inkomstskatt</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>kupongskatt</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>kommunal inkomstskatt</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(xxviii)</p></td><td><p>in the United Kingdom:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>Income Tax</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>Corporation Tax.&#8217;</p></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>In Article&#160;3(1), the list is replaced by the following:</p><table><col/><col/><tbody><tr><td><p>&#8216;&#8212;</p></td><td><p>in Belgium:</p><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>De minister van Financi&#235;n or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>Le ministre des finances or an authorised representative,</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Bulgaria:</p><p>&#1052;&#1080;&#1085;&#1080;&#1089;&#1090;&#1098;&#1088;&#1072; &#1085;&#1072; &#1092;&#1080;&#1085;&#1072;&#1085;&#1089;&#1080;&#1090;&#1077; or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in the Czech Republic:</p><p>Ministr financ&#237; or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Denmark:</p><p>Skatteministeren or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Germany:</p><p>Der Bundesminister der Finanzen or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Estonia:</p><p>Rahandusminister or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Ireland:</p><p>The Revenue Commissioners or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Greece:</p><p>&#927; &#933;&#960;&#959;&#965;&#961;&#947;&#972;&#962; &#964;&#969;&#957; &#927;&#953;&#954;&#959;&#957;&#959;&#956;&#953;&#954;&#974;&#957; or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Spain:</p><p>El ministro de Econom&#237;a y Hacienda or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in France:</p><p>Le ministre charg&#233; du budget or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Croatia:</p><p>Ministar financija or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Italy:</p><p>Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Cyprus:</p><p>&#927; &#933;&#960;&#959;&#965;&#961;&#947;&#972;&#962; &#927;&#953;&#954;&#959;&#957;&#959;&#956;&#953;&#954;&#974;&#957; or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Latvia:</p><p>Valsts ie&#326;&#275;mumu dienests,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Lithuania:</p><p>Finans&#371; ministras or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Luxembourg:</p><p>Le ministre des finances or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Hungary:</p><p>a p&#233;nz&#252;gyminiszter or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Malta:</p><p>il-Ministru responsabbli g&#295;all-finanzi or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in the Netherlands:</p><p>De Minister van Financi&#235;n or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Austria:</p><p>Der Bundesminister f&#252;r Finanzen or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Poland:</p><p>Minister Finans&#243;w or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Portugal:</p><p>O Ministro das Finan&#231;as or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Romania:</p><p>Pre&#537;edintele Agen&#539;iei Na&#539;ionale de Administrare Fiscal&#259; or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Slovenia:</p><p>Minister za finance or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Slovakia:</p><p>Minister financi&#237; or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Finland:</p><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>Valtiovarainministeri&#246; or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>Finansministeriet or an authorised representative,</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in Sweden:</p><p>Finansministern or an authorised representative,</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>&#8212;</p></td><td><p>in the United Kingdom:</p><p>The Commissioners of Inland Revenue or an authorised representative.&#8217;</p></td></tr></tbody></table></td></tr></tbody></table>
Article 2
The texts of the Arbitration Convention and the Protocol of 25 May 1999, together with the Conventions of 21 December 1995 and of 8 December 2004, drawn up in the Croatian language, shall be authentic under the same conditions as the other language versions of those texts.
Article 3
The Arbitration Convention, as amended by the Protocol of 25 May 1999, the Conventions of 21 December 1995 and of 8 December 2004, Decision 2008/492/EC, as well as by this Decision, shall enter into force between Croatia and each of the other Member States of the Union on 1 January 2015.
Article 4
This Decision shall enter into force on the day following that of its publication in the Official Journal of the European Union .
Done at Brussels, 9 December 2014.
For the Council
The President
P. C. PADOAN
<note>
( 1 ) Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises ( OJ L 225, 20.8.1990, p. 10 ).
( 2 ) Protocol of 25 May 1999 amending the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises ( OJ C 202, 16.7.1999, p. 1 ).
( 3 ) Convention of 21 December 1995 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 ( OJ C 26, 31.1.1996, p. 1 ).
( 4 ) 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 enterprise ( OJ C 160, 30.6.2005, p. 1 ).
( 5 ) Council Decision 2008/492/EC of 23 June 2008 concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises ( OJ L 174, 3.7.2008, p. 1 ).
</note>