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Uradni list L 174/2008


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| | | ISSN 1725-5155 |
| Uradni list Evropske unije | | L 174 |
| European flag | | |
| Slovenska izdaja | Zakonodaja | Zvezek 51 3. julij 2008 |

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| Vsebina | | II   Akti, sprejeti v skladu s Pogodbo ES/Pogodbo Euratom, katerih objava ni obvezna | Stran |
| | | ODLOČBE/SKLEPI | |
| | | Svet | |
| | | 2008/492/ES | |
| | \* | [Sklep Sveta z dne 23. junija 2008 o pristopu Bolgarije in Romunije h Konvenciji z dne 23. julija 1990 o odpravi dvojnega obdavčevanja v zvezi s preračunom dobička povezanih podjetij](http://publications.europa.eu/resource/uriserv/OJ.L_.2008.174.01.0001.01.SLV.xhtml) | [1](#L_2008174SL.01000101.doc) |
| | | 2008/493/ES | |
| | \* | [Sklep Sveta z dne 23. junija 2008 o spremembi Priloge I k Aktu o pristopu Bolgarije in Romunije](http://publications.europa.eu/resource/uriserv/OJ.L_.2008.174.01.0006.01.SLV.xhtml) | [6](#L_2008174SL.01000601.doc) |

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| SL | Akti z rahlo natisnjenimi naslovi so tisti, ki se nanašajo na dnevno upravljanje kmetijskih zadev in so splošno veljavni za omejeno obdobje. Naslovi vseh drugih aktov so v mastnem tisku in pred njimi stoji zvezdica. |

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II Akti, sprejeti v skladu s Pogodbo ES/Pogodbo Euratom, katerih objava ni obvezna

ODLOČBE/SKLEPI

Svet

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| 3.7.2008 | SL | Uradni list Evropske unije | L 174/1 |

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SKLEP SVETA

z dne 23. junija 2008

o pristopu Bolgarije in Romunije h Konvenciji z dne 23. julija 1990 o odpravi dvojnega obdavčevanja v zvezi s preračunom dobička povezanih podjetij

(2008/492/ES)

SVET EVROPSKE UNIJE JE –

ob upoštevanju Akta o pristopu iz leta 2005 in zlasti člena 3(4) Akta,

ob upoštevanju priporočila Komisije,

ob upoštevanju mnenja Evropskega parlamenta,

ob upoštevanju naslednjega:

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| (1) | Konvencija 90/436/EGS z dne 23. julija 1990 o odpravi dvojnega obdavčevanja v zvezi s preračunom dobička povezanih podjetij[(1)](#ntr1-L_2008174SL.01000101-E0001) („Konvencija o arbitraži“) je bila podpisana 23. julija 1990 v Bruslju in je začela veljati 1. januarja 1995. |

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| (2) | Konvencija o arbitraži je bila spremenjena s Protokolom[(2)](#ntr2-L_2008174SL.01000101-E0002), ki je bil podpisan 25. maja 1999 in je začel veljati 1. novembra 2004, s Konvencijo z dne 21. decembra 1995[(3)](#ntr3-L_2008174SL.01000101-E0003), ki je bila podpisana 21. decembra 1995, in Konvencijo z dne 8. decembra 2004[(4)](#ntr4-L_2008174SL.01000101-E0004), ki je bila podpisana 8. decembra 2004. |

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| (3) | Člen 3(3) Akta o pristopu iz leta 2005 določa, da Bolgarija in Romunija pristopita h konvencijam in protokolom iz Priloge I k Aktu o pristopu, ki so jih sklenile države članice. Navedena priloga, kakor je bila dopolnjena s Sklepom Sveta 2008/493/ES z dne 23. junija 2008[(5)](#ntr5-L_2008174SL.01000101-E0005) o spremembi Priloge I k Aktu o pristopu Bolgarije in Romunije, vključuje Konvencijo o arbitraži, Protokol, podpisan 25. maja 1999, Konvencijo z dne 21. decembra 1995 in konvencijo z dne 8. decembra 2004. Za Bolgarijo in Romunijo začnejo veljati na dan, ki ga določi Svet. |

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| (4) | V skladu s členom 3(4) Akta o pristopu iz leta 2005 vse prilagoditve navedenih konvencij in protokolov, ki so potrebne zaradi pristopa, sprejme Svet – |

SKLENIL:

Člen 1

Konvencija o arbitraži se spremeni:

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| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1. | v členu 2(2) se točke od (a) do (y) nadomestijo z naslednjim: | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | „(i) | v Belgiji: | | | | --- | --- | | (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) | v Bolgariji: | | | | --- | --- | | (a) | данък върху доходите на физическите лица | | | | | --- | --- | | (b) | корпоративен данък | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (iii) | na Češkem: | | | | --- | --- | | (a) | daň z příjmů fyzických osob | | | | | --- | --- | | (b) | daň z příjmů právnických osob | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (iv) | na Danskem: | | | | --- | --- | | (a) | indkomstskat til staten | | | | | --- | --- | | (b) | den kommunale indkomstskat | | | | | --- | --- | | (c) | den amtskommunale indkomstskat | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (v) | v Nemčiji: | | | | --- | --- | | (a) | Einkommensteuer | | | | | --- | --- | | (b) | Koerperschaftsteuer | | | | | --- | --- | | (c) | Gewerbesteuer, in so far as this tax is based on trading profits | | | | | | | | --- | --- | --- | --- | | (vi) | v Estoniji: | | | | --- | --- | | (a) | tulumaks | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (vii) | na Irskem: | | | | --- | --- | | (a) | Cáin Ioncaim | | | | | --- | --- | | (b) | Cáin Chorparáide | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (viii) | v Grčiji: | | | | --- | --- | | (a) | φόρος εισοδήματος φυσικών προσώπων | | | | | --- | --- | | (b) | φόρος εισοδήματος νομικών προσώπων | | | | | --- | --- | | (c) | εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (ix) | v Španiji: | | | | --- | --- | | (a) | Impuesto sobre la Renta de las Personas Físicas | | | | | --- | --- | | (b) | Impuesto sobre Sociedades | | | | | --- | --- | | (c) | Impuesto sobre la Renta de no Residentes | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (x) | v Franciji: | | | | --- | --- | | (a) | impôt sur le revenu | | | | | --- | --- | | (b) | impôt sur les sociétés | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xi) | v Italiji: | | | | --- | --- | | (a) | imposta sul reddito delle persone fisiche | | | | | --- | --- | | (b) | imposta sul reddito delle società | | | | | --- | --- | | (c) | imposta regionale sulle attività produttive | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xii) | na Cipru: | | | | --- | --- | | (a) | Φόρος Εισοδήματος | | | | | --- | --- | | (b) | Έκτακτη Εισφορά για την Άμυνα της Δημοκρατίας | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xiii) | v Latviji: | | | | --- | --- | | (a) | uzņēmumu ienākuma nodoklis | | | | | --- | --- | | (b) | iedzīvotāju ienākuma nodoklis | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xiv) | v Litvi: | | | | --- | --- | | (a) | Gyventojų pajamų mokestis | | | | | --- | --- | | (b) | Pelno mokestis | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xv) | v Luksemburgu: | | | | --- | --- | | (a) | impôt sur le revenu des personnes physiques | | | | | --- | --- | | (b) | impôt sur le revenu des collectivités | | | | | --- | --- | | (c) | impôt commercial, in so far as this tax is based on trading profits | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xvi) | na Madžarskem: | | | | --- | --- | | (a) | személyi jövedelemadó | | | | | --- | --- | | (b) | társasági adó | | | | | --- | --- | | (c) | osztalékadó | | | | | | | | --- | --- | --- | --- | | (xvii) | na Malti: | | | | --- | --- | | (a) | taxxa fuq l-income | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xviii) | na Nizozemskem: | | | | --- | --- | | (a) | inkomstenbelasting | | | | | --- | --- | | (b) | vennootschapsbelasting | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xix) | v Avstriji: | | | | --- | --- | | (a) | Einkommensteuer | | | | | --- | --- | | (b) | Körperschaftsteuer | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xx) | na Poljskem: | | | | --- | --- | | (a) | podatek dochodowy od osób fizycznych | | | | | --- | --- | | (b) | podatek dochodowy od osób prawnych | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xxi) | na Portugalskem: | | | | --- | --- | | (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) | v Romuniji: | | | | --- | --- | | (a) | impozitul pe venit | | | | | --- | --- | | (b) | impozitul pe profit | | | | | --- | --- | | (c) | impozitul pe veniturile obținute din România de nerezidenți | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xxiii) | v Sloveniji: | | | | --- | --- | | (a) | dohodnina | | | | | --- | --- | | (b) | davek od dobička pravnih oseb | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xxiv) | na Slovaškem: | | | | --- | --- | | (a) | daň z príjmov právnických osôb | | | | | --- | --- | | (b) | daň z príjmov fyzických osôb | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | (xxv) | na Finskem: | | | | --- | --- | | (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) | na Švedskem: | | | | --- | --- | | (a) | statlig inkomstskatt | | | | | --- | --- | | (b) | kupongskatt | | | | | --- | --- | | (c) | kommunal inkomstskatt | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xxvii) | v Združenem kraljestvu: | | | | --- | --- | | (a) | Income Tax | | | | | --- | --- | | (b) | Corporation Tax.“ | | |

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| 2. | v členu 3(1) se dodata naslednji alinei: | | | | --- | --- | | „— | v Bolgariji: Министъра на финансите или негов упълномощен представител, | | | | | --- | --- | | — | v Romuniji: Președintele Agenției Naționale de Administrare Fiscală sau un reprezentant autorizat.“ | |

Člen 2

Besedila Konvencije o arbitraži in Protokola z dne 25. maja 1999, skupaj s Konvencijama z dne 21. decembra 1995 in 8. decembra 2004, sestavljena v bolgarskem in romunskem jeziku[(6)](#ntr6-L_2008174SL.01000101-E0006), so verodostojna pod enakimi pogoji kot druge jezikovne različice navedenih konvencij in protokola.

Člen 3

Konvencija o arbitraži in Protokol z dne 25. maja 1999, skupaj s Konvencijama z dne 21. decembra 1995 in 8. decembra 2004, začnejo za Bolgarijo in Romunijo veljati 1. julija 2008.

Člen 4

Ta sklep začne učinkovati 1. julija 2008.

V Luxembourgu, 23. junija 2008

Za Svet

Predsednik

I. JARC

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[(1)](#ntc1-L_2008174SL.01000101-E0001)  [UL L 225, 20.8.1990, str. 10](http://publications.europa.eu/resource/oj/JOL_1990_225_R_TOC).

[(2)](#ntc2-L_2008174SL.01000101-E0002)  [UL C 202, 16.7.1999, str. 1](http://publications.europa.eu/resource/oj/JOC_1999_202_R_TOC).

[(3)](#ntc3-L_2008174SL.01000101-E0003)  [UL C 26, 31.1.1996, str. 1](http://publications.europa.eu/resource/oj/JOC_1996_026_R_TOC).

[(4)](#ntc4-L_2008174SL.01000101-E0004)  [UL C 160, 30.6.2005, str. 1](http://publications.europa.eu/resource/oj/JOC_2005_160_R_TOC).

[(5)](#ntc5-L_2008174SL.01000101-E0005)  Glej stran 6 tega Uradnega lista.

[(6)](#ntc6-L_2008174SL.01000101-E0006)  Bolgarska in romunska besedila Konvencij in Protokola se bodo naknadno objavila v posebni izdaji Uradnega lista.

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ENOSTRANSKE IZJAVE O KONVENCIJI Z DNE 23. JULIJA 1990 O IZOGIBANJU DVOJNEGA OBDAVČEVANJA V ZVEZI S PRILAGODITVIJO DOBIČKA POVEZANIH PODJETIJ

Enostranske izjave o členu 7 Konvencije o izogibanju dvojnega obdavčevanja v zvezi s prilagoditvijo dobička povezanih podjetij:

Italija, Litva in Malta izjavljajo, da bodo uporabljale člen 7(3).

Enostranske izjave o členu 8 Konvencije o izogibanju dvojnega obdavčevanja v zvezi s prilagoditvijo dobička povezanih podjetij:

Izjava Bolgarije:

Izraz „stroge kazni“ pomeni vse vrste kazni za dejanja, ki predstavljajo upravne ali davčne kršitve, vključno s kršitvami procesnega prava glede odmere davkov in pobiranja davkov, ter kazniva dejanja zoper davčni sistem. „Stroge kazni“ za podjetja veljajo, ko so kazni za prekrške zoper davčni sistem naložene posamezniku iz tega podjetja, čigar dejanja so vplivala na višino davčne obveznosti podjetja ali pobiranje teh davkov.

Izjava Romunije:

Izraz „stroga kazen“ zajema storitev kaznivega dejanja po zakonu o izogibanju davkov ali zakonu o računovodstvu ali pravu družb ali davčni zakonodaji. Zajema tudi upravne kazni v zvezi z:

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| — | zavrnitvijo oddaje davčne napovedi (izjave) ali informativne izjave na zahtevo davčnih organov, |

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| — | zavrnitvijo predložitve dokumentacije in evidenc, ki jih zahtevajo davčni inšpekcijski organi, |

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| --- | --- |
| — | neoddajo redne finančne dokumentacije in računovodskih poročil ali oddajo takšne dokumentacije ali poročil, ki vsebujejo nepravilne podatke, |

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| — | dejanji iz davčne evidence v skladu z veljavno zakonodajo. |

Izjava Slovaške republike:

Izraz „stroga kazen“ pomeni kazen, naloženo po kazenskem zakoniku za kazniva dejanja v zvezi s kršitvami relevantne davčne zakonodaje, tj. zakona o davčni upravi oziroma zakona o računovodstvu.

Izjava Kraljevine Španije:

„Stroge kazni“ vključujejo upravne kazni za hude in zelo hude kršitve ter kazni za kazniva dejanja z učinkom na javne finance.

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| 3.7.2008 | SL | Uradni list Evropske unije | L 174/6 |

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SKLEP SVETA

z dne 23. junija 2008

o spremembi Priloge I k Aktu o pristopu Bolgarije in Romunije

(2008/493/ES)

SVET EVROPSKE UNIJE JE –

ob upoštevanju Akta o pristopu iz leta 2005 in zlasti člena 3(6) Akta,

ob upoštevanju predloga Komisije,

ob upoštevanju naslednjega:

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| --- | --- |
| (1) | Člen 3(3) Akta o pristopu iz leta 2005 določa, da Bolgarija in Romunija pristopita h konvencijam in protokolom, navedenim v Prilogi I, ki so jih sklenile države članice. |

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| (2) | Dne 8. decembra 2004 so države članice podpisale Konvencijo o pristopu Češke, Estonije, Cipra, Latvije, Litve, Madžarske, Malte, Poljske, Slovenije in Slovaške[(1)](#ntr1-L_2008174SL.01000601-E0001) h Konvenciji z dne 23. julija 1990 o odpravi dvojnega obdavčevanja v zvezi s preračunom dobička povezanih podjetij[(2)](#ntr2-L_2008174SL.01000601-E0002) („Konvencija o arbitraži“). |

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| (3) | Primerno je, da Bolgarija in Romunija pristopita h Konvenciji o arbitraži, kakor je bila spremenjena s Konvencijo z dne 8. decembra 2004. Konvencijo z dne 8. decembra 2004 bi bilo zato treba dodati v Prilogo I k Aktu o pristopu iz leta 2005 – |

SKLENIL:

Člen 1

V točki 2 Priloge I k Aktu o pristopu iz leta 2005 se doda naslednja alinea:

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| „— | Konvencija z dne 8. decembra 2004 o pristopu Češke republike, Republike Estonije, Republike Ciper, Republike Latvije, Republike Litve, Republike Madžarske, Republike Malte, Republike Poljske, Republike Slovenije in Slovaške republike h Konvenciji o odpravi dvojnega obdavčevanja v zvezi s preračunom dobička povezanih podjetij ([UL C 160, 30.6.2005, str. 1](http://publications.europa.eu/resource/oj/JOC_2005_160_R_TOC))“. |

Člen 2

Ta sklep začne učinkovati dan po objavi v Uradnem listu Evropske unije.

V Luxembourgu, 23. junija 2008

Za Svet

Predsednik

I. JARC

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[(1)](#ntc1-L_2008174SL.01000601-E0001)  [UL C 160, 30.6.2005, str. 1](http://publications.europa.eu/resource/oj/JOC_2005_160_R_TOC).

[(2)](#ntc2-L_2008174SL.01000601-E0002)  [UL L 225, 20.8.1990, str. 10](http://publications.europa.eu/resource/oj/JOL_1990_225_R_TOC).

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