xml version="1.0" encoding="UTF-8"?


Il-Ġurnal Uffiċjali L 174/2008


| | | |
| --- | --- | --- |
| | | ISSN 1725-5104 |
| Il-Ġurnal Uffiċjali ta’ l-Unjoni Ewropea | | L 174 |
| European flag | | |
| Edizzjoni bil-Malti | Leġiżlazzjoni | Volum 51 3 ta' Lulju 2008 |

---

| | | | |
| --- | --- | --- | --- |
| Werrej | | II   Atti adottati skond it-Trattati tal-KE/Euratom li l-pubblikazzjoni tagħhom mhijiex obbligatorja | Paġna |
| | | DEĊIŻJONIJIET | |
| | | Kunsill | |
| | | 2008/492/KE | |
| | \* | [Deċiżjoni tal-Kunsill tat-23 ta’ Ġunju 2008 dwar l-adeżjoni tal-Bulgarija u tar-Rumanija mal-Konvenzjoni tat-23 ta' Lulju 1990 dwar l-eliminazzjoni tat-taxxa doppja in konnessjoni ma' l-aġġustament tal-qligħ ta' intrapriżi assoċjati](http://publications.europa.eu/resource/uriserv/OJ.L_.2008.174.01.0001.01.MLT.xhtml) | [1](#L_2008174MT.01000101.doc) |
| | | 2008/493/KE | |
| | \* | [Deċiżjoni tal-Kunsill tat-23 ta’ Ġunju 2008 li temenda l-Anness I għall-Att ta' l-Adeżjoni tal-Bulgarija u r-Rumanija](http://publications.europa.eu/resource/uriserv/OJ.L_.2008.174.01.0006.01.MLT.xhtml) | [6](#L_2008174MT.01000601.doc) |

| | |
| --- | --- |
| MT | L-Atti li t-titoli tagħhom huma stampati b'tipa ċara huma dawk li għandhom x'jaqsmu mal-maniġment ta' kuljum ta' materji agrikoli, u li ġeneralment huma validi għal perijodu limitat. It-titoli ta'l-atti l-oħra kollha huma stampati b'tipa skura u mmarkati b'asterisk quddiemhom. |

---

II Atti adottati skond it-Trattati tal-KE/Euratom li l-pubblikazzjoni tagħhom mhijiex obbligatorja

DEĊIŻJONIJIET

Kunsill

| | | | |
| --- | --- | --- | --- |
| 3.7.2008 | MT | Il-Ġurnal Uffiċjali ta’ l-Unjoni Ewropea | L 174/1 |

---

DEĊIŻJONI TAL-KUNSILL

tat-23 ta’ Ġunju 2008

dwar l-adeżjoni tal-Bulgarija u tar-Rumanija mal-Konvenzjoni tat-23 ta' Lulju 1990 dwar l-eliminazzjoni tat-taxxa doppja in konnessjoni ma' l-aġġustament tal-qligħ ta' intrapriżi assoċjati

(2008/492/KE)

IL-KUNSILL TA' L-UNJONI EWROPEA,

Wara li kkunsidra l-Att ta' l-Adeżjoni ta' l-2005, u b'mod partikolari l-Artikolu 3(4) tiegħu,

Wara li kkunsidra r-rakkommandazzjoni mill-Kummissjoni,

Wara li kkunsidra l-opinjoni tal-Parlament Ewropew,

Billi:

| | |
| --- | --- |
| (1) | Il-Konvenzjoni 90/436/KEE tat-23 ta' Lulju 1990, dwar l-eliminazzjoni tat-taxxa doppja in konnessjoni ma' l-aġġustament tal-qligħ ta' intrapriżi assoċjati[(1)](#ntr1-L_2008174MT.01000101-E0001) (minn hawn 'il quddiem imsejħa “il-Konvenzjoni ta' Arbitraġġ”) ġiet iffirmata fi Brussell fit-23 ta' Lulju 1990 u daħlet fis-seħħ fl-1 ta' Jannar 1995. |

| | |
| --- | --- |
| (2) | Il-Konvenzjoni ta' Arbitraġġ ġiet emendata bi Protokoll[(2)](#ntr2-L_2008174MT.01000101-E0002) iffirmat fil-25 ta’ Mejju 1999 u li daħal fis-seħħ fl-1 ta’ Novembru 2004, il-Konvenzjoni tal-21 ta' Diċembru 1995[(3)](#ntr3-L_2008174MT.01000101-E0003) iffirmata fil-21 ta' Diċembru 1995, u l-Konvenzjoni tat-8 ta' Diċembru 2004[(4)](#ntr4-L_2008174MT.01000101-E0004) ffirmata fit-8 ta' Diċembru 2004. |

| | |
| --- | --- |
| (3) | L-Artikolu 3(3) ta' l-Att ta' l-Adeżjoni ta' l-2005 jipprevedi li l-Bulgarija u r-Rumanija jissieħbu mal-konvenzjonijiet u l-protokolli konklużi bejn l-Istati Membri elenkati fl-Anness I għall-Att ta' Adeżjoni ta' l-2005. Dak l-Anness, kif supplimentat mid-Deċiżjoni tal-Kunsill 2008/493/KE tat-23 ta’ Ġunju 2008[(5)](#ntr5-L_2008174MT.01000101-E0005) li temenda l-Anness I ta' l-Att ta' l-Adeżjoni tal-Bulgarija u tar-Rumanija, jinkludi l-Konvenzjoni ta' Aribitraġġ, il-Protokoll iffirmat fil-25 ta' Mejju 1999, il-Konvenzjoni tal-21 ta' Diċembru 1995 u l-Konvenzjoni tat-8 ta' Diċembru 2004. Dawn għandhom jidħlu fis-seħħ għall-Bulgarija u r-Rumanija fid-data stabbilita mill-Kunsill. |

| | |
| --- | --- |
| (4) | Skond l-Artikolu 3(4) ta' l-Att ta' Adeżjoni ta' l-2005, il-Kunsill għandu jagħmel l-aġġustamenti kollha meħtieġa minħabba l-adeżjoni ma’ dawk il-Konvenzjonijiet u l-Protokolli, |

IDDEĊIEDA KIF ĠEJ:

Artikolu 1

Il-Konvenzjoni ta' Arbitraġġ hija b'dan emendata kif ġej:

| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| (1) | Fl-Artikolu 2(2), il-punti (a) sa (y) għandhom jinbidlu b'dan li ġej: | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | “(i) | fil-Belġju: | | | | --- | --- | | (a) | impôt des personnes physiques/personenbelasting | | | | | --- | --- | | (b) | impôt des sociétés/vennootschapsbelasting | | | | | --- | --- | | (c) | impôt des personnes morales/rechtspersonenbelasting | | | | | --- | --- | | (d) | impôt des non-résidents/belasting der niet-verblijfhouders | | | | | --- | --- | | (e) | taxe communale et la taxe d'agglomération additionnelles à l'impôt des personnes physiques/aanvullende gemeentebelasting en agglomeratiebelasting op de personenbelasting | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (ii) | fil-Bulgarija: | | | | --- | --- | | (a) | данък върху доходите на физическите лица | | | | | --- | --- | | (b) | корпоративен данък | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (iii) | fir-Repubblika Ċeka: | | | | --- | --- | | (a) | daň z příjmů fyzických osob | | | | | --- | --- | | (b) | daň z příjmů právnických osob | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (iv) | fid-Danimarka: | | | | --- | --- | | (a) | indkomstskat til staten | | | | | --- | --- | | (b) | den kommunale indkomstskat | | | | | --- | --- | | (c) | den amtskommunale indkomstskat | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (v) | fil-Ġermanja: | | | | --- | --- | | (a) | Einkommensteuer | | | | | --- | --- | | (b) | Koerperschaftsteuer | | | | | --- | --- | | (c) | Gewerbesteuer, safejn din it-taxxa tkun ibbażata fuq qligħ min-negozju | | | | | | | | --- | --- | --- | --- | | (vi) | fl-Estonja: | | | | --- | --- | | (a) | tulumaks | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (vii) | fl-Irlanda: | | | | --- | --- | | (a) | Cáin Ioncaim | | | | | --- | --- | | (b) | Cáin Chorparáide | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (viii) | fil-Greċja: | | | | --- | --- | | (a) | φόρος εισοδήματος φυσικών προσώπων | | | | | --- | --- | | (b) | φόρος εισοδήματος νομικών προσώπων | | | | | --- | --- | | (c) | εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (ix) | fi Spanja: | | | | --- | --- | | (a) | Impuesto sobre la Renta de las Personas Físicas | | | | | --- | --- | | (b) | Impuesto sobre Sociedades | | | | | --- | --- | | (c) | Impuesto sobre la Renta de no Residentes | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (x) | fi Franza: | | | | --- | --- | | (a) | impôt sur le revenu | | | | | --- | --- | | (b) | impôt sur les sociétés | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xi) | fl-Italja: | | | | --- | --- | | (a) | imposta sul reddito delle persone fisiche | | | | | --- | --- | | (b) | imposta sul reddito delle società | | | | | --- | --- | | (c) | imposta regionale sulle attività produttive | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xii) | f'Ċipru: | | | | --- | --- | | (a) | Φόρος Εισοδήματος | | | | | --- | --- | | (b) | Έκτακτη Εισφορά για την Άμυνα της Δημοκρατίας | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xiii) | fil-Latvja: | | | | --- | --- | | (a) | uzņēmumu ienākuma nodoklis | | | | | --- | --- | | (b) | iedzīvotāju ienākuma nodoklis | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xiv) | fil-Litwanja: | | | | --- | --- | | (a) | Gyventojų pajamų mokestis | | | | | --- | --- | | (b) | Pelno mokestis | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xv) | fil-Lussemburgu: | | | | --- | --- | | (a) | impôt sur le revenu des personnes physiques | | | | | --- | --- | | (b) | impôt sur le revenu des collectivités | | | | | --- | --- | | (c) | impôt commercial, safejn din it-taxxa tkun ibbażata fuq qligħ min-negozju | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xvi) | fl-Ungerija: | | | | --- | --- | | (a) | személyi jövedelemadó | | | | | --- | --- | | (b) | társasági adó | | | | | --- | --- | | (c) | osztalékadó | | | | | | | | --- | --- | --- | --- | | (xvii) | f’Malta: | | | | --- | --- | | (a) | taxxa fuq l-income | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xviii) | fl-Olanda: | | | | --- | --- | | (a) | inkomstenbelasting | | | | | --- | --- | | (b) | vennootschapsbelasting | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xix) | fl-Awstrija: | | | | --- | --- | | (a) | Einkommensteuer | | | | | --- | --- | | (b) | Körperschaftsteuer | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xx) | fil-Polonja: | | | | --- | --- | | (a) | podatek dochodowy od osób fizycznych | | | | | --- | --- | | (b) | podatek dochodowy od osób prawnych | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xxi) | fil-Portugall: | | | | --- | --- | | (a) | imposto sobre o rendimento das pessoas singulares | | | | | --- | --- | | (b) | imposto sobre o rendimento das pessoas colectivas | | | | | --- | --- | | (c) | derrama para os municípios sobre o imposto sobre o rendimento das pessoas colectivas | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xxii) | fir-Rumanija: | | | | --- | --- | | (a) | impozitul pe venit | | | | | --- | --- | | (b) | impozitul pe profit | | | | | --- | --- | | (c) | impozitul pe veniturile obținute din România de nerezidenți | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xxiii) | fis-Slovenja: | | | | --- | --- | | (a) | dohodnina | | | | | --- | --- | | (b) | davek od dobička pravnih oseb | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xxiv) | fis-Slovakkja: | | | | --- | --- | | (a) | daň z príjmov právnických osôb | | | | | --- | --- | | (b) | daň z príjmov fyzických osôb | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | (xxv) | fil-Finlandja: | | | | --- | --- | | (a) | valtion tuloverot/de statliga inkomstskatterna | | | | | --- | --- | | (b) | yhteisöjen tulovero/inkomstskatten för samfund | | | | | --- | --- | | (c) | kunnallisvero/kommunalskatten | | | | | --- | --- | | (d) | kirkollisvero/kyrkoskatten | | | | | --- | --- | | (e) | korkotulon lähdevero/källskatten å ränteinkomst | | | | | --- | --- | | (f) | rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xxvi) | fl-Iżvezja: | | | | --- | --- | | (a) | statlig inkomstskatt | | | | | --- | --- | | (b) | kupongskatt | | | | | --- | --- | | (c) | kommunal inkomstskatt | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xxvii) | fir-Renju Unit: | | | | --- | --- | | (a) | Income Tax | | | | | --- | --- | | (b) | Corporation Tax.” | | |

| | | | | | |
| --- | --- | --- | --- | --- | --- |
| (2) | Fl-Artikolu 3(1) għandhom jiżdiedu l-inċiżi li ġejjin: | | | | --- | --- | | “— | fil-Bulgarija: Министъра на финансите или негов упълномощен представител, | | | | | --- | --- | | — | fir-Rumanija: Președintele Agenției Naționale de Administrare Fiscală sau un reprezentant autorizat.” | |

Artikolu 2

1. It-testi tal-Konvenzjoni ta' Arbitraġġ u tal-Protokoll tal-25 ta' Mejju 1999, flimkien mal-Konvenzjonijiet tal-21 ta' Diċembru 1995 u tat-8 ta' Diċembru 2004, imfasslin fil-lingwa Bulgara u dik Rumena[(6)](#ntr6-L_2008174MT.01000101-E0006) għandhom ikunu awtentiċi skond l-istess kondizzjonijiet bħall-verżjonijiet lingwistiċi l-oħrajn ta' dawn il-Konvenzjonijiet u l-Protokoll.

Artikolu 3

Il-Konvenzjoni ta' Arbitraġġ, u l-Protokoll tal-25 ta' Mejju 1999, flimkien mall-Konvenzjonijiet tal-21 ta' Diċembru 1995 u tat-8 ta' Diċembru 2004, għandhom jidħlu fis-seħħ fir-rigward tal-Bulgarija u r-Rumanija fl-1 ta' Lulju 2008.

Artikolu 4

Din id-Deċiżjoni għandha tieħu effett fl-1 ta' Lulju 2008.

Magħmul fil-Lussemburgu, 23 ta’ Ġunju 2008.

Għall-Kunsill

Il-President

I. JARC

---

[(1)](#ntc1-L_2008174MT.01000101-E0001)  [ĠU L 225, 20.8.1990, p. 10](http://publications.europa.eu/resource/oj/JOL_1990_225_R_TOC).

[(2)](#ntc2-L_2008174MT.01000101-E0002)  [ĠU C 202, 16.7.1999, p. 1](http://publications.europa.eu/resource/oj/JOC_1999_202_R_TOC).

[(3)](#ntc3-L_2008174MT.01000101-E0003)  [ĠU C 26, 31.1.1996, p. 1](http://publications.europa.eu/resource/oj/JOC_1996_026_R_TOC).

[(4)](#ntc4-L_2008174MT.01000101-E0004)  [ĠU C 160, 30.6.2005, p. 1](http://publications.europa.eu/resource/oj/JOC_2005_160_R_TOC).

[(5)](#ntc5-L_2008174MT.01000101-E0005)  Ara p. 6 ta’ dan il-Ġurnal Uffiċjali.

[(6)](#ntc6-L_2008174MT.01000101-E0006)  It-test Bulgaru u dak Rumen tal-Konvenzjonijiet u l-Protokoll għandu jiġi ppubblikat f'edizzjoni speċjali tal-ĠU f'data aktar tard.

---

DIKJARAZZJONIJIET UNILATERALI DWAR IL-KONVENZJONI TAT-23 TA' LULJU 1990 DWAR L-ELIMINAZZJONI TAT-TASSAZZJONI DOPPJA IN KONNESSJONI MA' L-AĠĠUSTAMENT TAL-PROFITTI TA' INTRAPRIŻI ASSOĊJATI

Dikjarazzjonijiet Unilaterali dwar l-Artikolu 7 tal-Konvenzjoni dwar l-eliminazzjoni tat-tassazzjoni doppja in konnessjoni ma' l-aġġustament tal-profitti ta' intrapriżi assoċjati:

L-Italja, il-Litwanja u Malta jiddikjaraw li huma ser japplikaw l-Artikolu 7(3).

Dikjarazzjonijiet Unilaterali dwar l-Artikolu 8 tal-Konvenzjoni dwar l-eliminazzjoni tat-tassazzjoni doppja in konnessjoni ma' l-aġġustament tal-profitti ta' intrapriżi assoċjati:

Dikjarazzjoni mill-Bulgarija:

It-terminu “pieni serji” ifisser pieni ta' kull tip, imposti għal azzjonijiet li jikkostitwixxu ksur amministrattiv jew tal-liġi tat-taxxa, inkluż ksur tal-liġi proċedurali li tikkonċerna l-istima tat-taxxa u l-ġbir tat-taxxa, kif ukoll għal reati kontra s-sistema tat-taxxa. “Pieni serji” imposti fuq l-intrapriża huma wkoll meqjusa li jeżistu meta l-pieni huma imposti fuq individwu għal reati mwettqa kontra s-sistema tat-taxxa minn dik l-intrapriża li l-azzjonijiet tagħha jkunu influwenzaw l-ammont tar-responsabbiltà tat-taxxa ta' l-intrapriża jew il-ġbir ta' din.

Dikjarazzjoni mir-Rumanija:

It-terminu “piena serja” jinkludi t-twettiq ta' kwalunkwe att kriminali previst mil-liġi dwar l-evażjoni tat-taxxa jew il-liġi dwar il-kontabilità jew il-liġi tal-kumpanniji jew il-leġislazzjoni tat-taxxa. Huwa jinkludi wkoll pieni amministrattivi fir-rigward ta':

| | |
| --- | --- |
| — | ir-rifjut li jiġu ppreżentati r-rendikonti tat-taxxa (id-dikjarazzjonijiet) jew ir-rendikonti informattivi fuq talba tal-korpi tat-taxxa; |

| | |
| --- | --- |
| — | ir-rifjut li jiġu pprovduti d-dokumenti u r-rekords mitluba mill-awtoritajiet ta' l-inspezzjoni tat-taxxa, |

| | |
| --- | --- |
| — | in-nuqqas ta' preżentazzjoni tad-dokumenti finanzjarji perjodiċi u r-rapporti tal-kontabilità jew, il-preżentazzjoni ta' tali dokumenti jew rapporti li jinkludu data inkorretta, |

| | |
| --- | --- |
| — | azzjonijiet inklużi fir-rekord tat-taxxa, skond il-leġislazzjoni fis-seħħ. |

Dikjarazzjoni mir-Repubblika Slovakka:

It-terminu “piena serja” jfisser piena imposta skond il-Kodiċi Kriminali għal reati kriminali kommessi fir-rigward tal-ksur tal-liġijiet tat-taxxa pertinenti, l-Att dwar l-Amministrazzjoni tat-Taxxa jew l-Att dwar il-Kontabilità.

Dikjarazzjoni mir-Renju ta' Spanja:

“Pieni serji” għandhom jinkludu pieni amministrattivi għal ksur serju u serju ħafna tal-liġi tat-taxxa, kif ukoll sentenzi għal reati li jaffettwaw il-finanzi pubbliċi.

---

| | | | |
| --- | --- | --- | --- |
| 3.7.2008 | MT | Il-Ġurnal Uffiċjali ta’ l-Unjoni Ewropea | L 174/6 |

---

DEĊIŻJONI TAL-KUNSILL

tat-23 ta’ Ġunju 2008

li temenda l-Anness I għall-Att ta' l-Adeżjoni tal-Bulgarija u r-Rumanija

(2008/493/KE)

IL-KUNSILL TA' L-UNJONI EWROPEA,

Wara li kkunsidra l-Att ta' l-Adeżjoni ta' l-2005, u partikolarment l-Artikolu 3(6) tiegħu,

Wara li kkunsidra l-proposta mill-Kummissjoni,

Billi:

| | |
| --- | --- |
| (1) | L-Artikolu 3(3) ta' l-Att ta' l-Adeżjoni ta' l-2005 jipprovdi li l-Bulgarija u r-Rumanija jissieħbu mal-konvenzjonijiet u l-protokolli li ġew konklużi bejn l-Istati Membri, elenkati fl-Anness I tiegħu. |

| | |
| --- | --- |
| (2) | Fit-8 ta' Diċembru 2004, l-Istati Membri iffirmaw Konvenzjoni dwar l-adeżjoni tar-Repubblika Ċeka, l-Estonja, Ċipru, il-Latvja, il-Litwanja, l-Ungerija, Malta, il-Polonja, is-Slovenja u s-Slovakkja[(1)](#ntr1-L_2008174MT.01000601-E0001), mal-Konvenzjoni tat-23 ta' Lulju 1990 dwar l-eliminazzjoni tat-taxxa doppja in konnessjoni ma’ l-aġġustament tal-qligħ ta’ intrapriżi assoċjati[(2)](#ntr2-L_2008174MT.01000601-E0002) (minn hawn 'il quddiem “il-Konvenzjoni ta’ Arbitraġġ”). |

| | |
| --- | --- |
| (3) | Jixraq li jkun hemm provvediment għall-adeżjoni tal-Bulgarija u r-Rumanija mal-Konvenzjoni ta' Arbitraġġ, kif emendata bil-Konvenzjoni tat-8 ta' Diċembru 2004. Għal dak il-għan, il-Konvenzjoni tat-8 ta' Diċembru 2004 għandha tiżdied ma' l-Anness I ta' l-Att ta' l-Adeżjoni ta' l-2005, |

IDDEĊIEDA KIF ĠEJ:

Artikolu 1

L-inċiż li ġej għandu jiżdied mal-punt 2 ta' l-Anness I ta' l-Att ta' l-Adeżjoni

| | |
| --- | --- |
| “— | Il-Konvenzjoni tat-8 ta' Diċembru 2004 dwar l-adeżjoni tar-Repubblika Ċeka, ir-Repubblika ta' l-Estonja, ir-Repubblika ta' Ċipru, ir-Repubblika tal-Latvja, ir-Repubblika tal-Litwanja, ir-Repubblika ta' l-Ungerija, ir-Repubblika ta' Malta, ir-Repubblika tal-Polonja, ir-Repubblika tas-Slovenja u r-Repubblika Slovakka mal-Konvenzjoni dwar l-eliminazzjoni tat-taxxa doppja inkonnessjoni ma’ l-aġġustament tal-qligħ ta’ intrapriżi assoċjati ([ĠU C 160, 30.6.2005, p. 1](http://publications.europa.eu/resource/oj/JOC_2005_160_R_TOC)).” |

Artikolu 2

Din id-Deċiżjoni għandu jkollha effett fil-jum tal- pubblikazzjoni tagħha fil-Ġurnal Uffiċjali ta' l-Unjoni Ewropea.

Magħmul fil-Lussemburgu, 23 ta’ Ġunju 2008.

Għall-Kunsill

Il-President

I. JARC

---

[(1)](#ntc1-L_2008174MT.01000601-E0001)  [ĠU C 160, 30.6.2005, p. 1](http://publications.europa.eu/resource/oj/JOC_2005_160_R_TOC).

[(2)](#ntc2-L_2008174MT.01000601-E0002)  [ĠU L 225, 20.8.1990, p. 10](http://publications.europa.eu/resource/oj/JOL_1990_225_R_TOC).

---