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Iris Oifigiúil L NaN/2008


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| | | ISSN 1725-2571 |
| Iris Oifigiúil an Aontais Eorpaigh | | L NaN |
| European flag | | |
| An t-eagrán Gaeilge | Reachtaíocht | 51 3 Iúil 2008 |

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| Clár | | II   Gníomhartha arna mbunú ar Chonarthaí CE/CEFA nach bhfuil a bhfoilsiú éigeantach | Leathanach |
| | | CINNTÍ | |
| | | Comhairle | |
| | | 2008/492/CE | |
| | \* | [Cinneadh ón gComhairle an 23 Meitheamh 2008 maidir le haontachas na Bulgáire agus na Rómáine le Coinbhinsiún an 23 Iúil 1990 maidir le cánachas dúbailte a dhíchur i ndáil le brabúis de chuid gnóthas comhlachaithe a choigeartú](http://publications.europa.eu/resource/uriserv/OJ.L_.2008.174.01.0001.01.GLE.xhtml) | [1](#L_2008174GA.01000101.doc) |
| | | 2008/493/CE | |
| | \* | [Cinneadh ón gComhairle an 23 Meitheamh 2008 lena leasaítear Iarscríbhinn I a ghabhann le hIonstraim Aontachais na Bulgáire agus na Rómáine](http://publications.europa.eu/resource/uriserv/OJ.L_.2008.174.01.0006.01.GLE.xhtml) | [6](#L_2008174GA.01000601.doc) |

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| | (1)   Faoin tagairt L 174 a foilsíodh ábhar an eagráin seo i dteangacha oifigiúla an Aontais Eorpaigh. |

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II Gníomhartha arna mbunú ar Chonarthaí CE/CEFA nach bhfuil a bhfoilsiú éigeantach

CINNTÍ

Comhairle

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| 3.7.2008 | GA | Iris Oifigiúil an Aontais Eorpaigh | L NaN/1 |

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CINNEADH ÓN gCOMHAIRLE

an 23 Meitheamh 2008

maidir le haontachas na Bulgáire agus na Rómáine le Coinbhinsiún an 23 Iúil 1990 maidir le cánachas dúbailte a dhíchur i ndáil le brabúis de chuid gnóthas comhlachaithe a choigeartú

(2008/492/CE)

TÁ COMHAIRLE AN AONTAIS EORPAIGH,

Ag féachaint d'Ionstraim Aontachais 2005, agus go háirithe Airteagal 3(4) di,

Ag féachaint don mholadh ón gCoimisiún,

Ag féachaint don tuairim ó Pharlaimint na hEorpa,

De bharr an méid seo a leanas:

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| (1) | Síníodh Coinbhinsiún 90/436/CEE an 23 Iúil 1990, maidir le cánachas dúbailte a dhíchur maidir le brabúis de chuid gnóthas comhlachaithe a choigeartú[(1)](#ntr1-L_2008174GA.01000101-E0001) (‘an Coinbhinsiún Eadrána’) sa Bhruiséil an 23 Iúil 1990 agus tháinig sé i bhfeidhm an 1 Eanáir 1995. |

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| (2) | Leasaíodh an Coinbhinsiún Eadrána le Prótacal[(2)](#ntr2-L_2008174GA.01000101-E0002) a síníodh an 25 Bealtaine 1999 agus a tháinig i bhfeidhm an 1 Samhain 2004, le Coinbhinsiún an 21 Nollaig 1995[(3)](#ntr3-L_2008174GA.01000101-E0003) a síníodh an 21 Nollaig 1995, agus le Coinbhinsiún an 8 Nollaig 2004[(4)](#ntr4-L_2008174GA.01000101-E0004)a síníodh an 8 Nollaig 2004. |

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| (3) | Foráiltear le hAirteagal 3(3) d'Ionstraim Aontachais 2005 go n-aontóidh an Bhulgáir agus an Rómáin do na coinbhinsiúin agus do na prótacail a tugadh i gcrích idir na Ballstáit agus a liostaítear in Iarscríbhinn I a ghabhann le hIonstraim Aontachais 2005. Áirítear san Iarscríbhinn sin, arna fhorlíonadh le Cinneadh (2008/493/CE) ón gComhairle an 23 Meitheamh 2008[(5)](#ntr5-L_2008174GA.01000101-E0005) lena leasaítear Iarscríbhinn I a ghabhann le hIonstraim Aontachais na Bulgáire agus na Rómáine, an Coinbhinsiún Eadrána, an Prótacal a síníodh an 25 Bealtaine 1999, Coinbhinsiún an 21 Nollaig 1995 agus Coinbhinsiún an 8 Nollaig 2004. Tiocfaidh siad i bhfeidhm maidir leis an mBulgáir agus maidir leis an Rómáin ar an dáta a chinnfidh an Chomhairle. |

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| (4) | I gcomhréir le hAirteagal 3(4) d'Ionstraim Aontachais 2005, déanfaidh an Chomhairle gach coigeartú is gá de thoradh an aontachais do na Coinbhinsiúin agus do na Prótacail sin, |

TAR ÉIS A CHINNEADH MAR A LEANAS:

Airteagal 1

Leasaítear an Coinbhinsiún Eadrána leis seo mar a leanas:

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| 1) | in Airteagal 2(2), cuirtear an méid seo a leanas in ionad phointe (a) go (y): | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | ‘(i) | sa Bheilg: | | | | --- | --- | | (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) | sa Bhulgáir: | | | | --- | --- | | (a) | данък върху доходите на физическите лица | | | | | --- | --- | | (b) | корпоративен данък | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (iii) | i bPoblacht na Seice: | | | | --- | --- | | (a) | daň z příjmů fyzických osob | | | | | --- | --- | | (b) | daň z příjmů právnických osob | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (iv) | sa Danmhairg: | | | | --- | --- | | (a) | indkomstskat til staten | | | | | --- | --- | | (b) | den kommunale indkomstskat | | | | | --- | --- | | (c) | den amtskommunale indkomstskat | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (v) | sa Ghearmáin: | | | | --- | --- | | (a) | Einkommensteuer | | | | | --- | --- | | (b) | Koerperschaftsteuer | | | | | --- | --- | | (c) | Gewerbesteuer, a mhéid a bheidh an cháin seo bunaithe ar bhrabúis trádála | | | | | | | | --- | --- | --- | --- | | (vi) | san Eastóin: | | | | --- | --- | | (a) | tulumaks | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (vii) | in Éirinn: | | | | --- | --- | | (a) | Cáin Ioncaim | | | | | --- | --- | | (b) | Cáin Chorparáide | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (viii) | sa Ghréig: | | | | --- | --- | | (a) | φόρος εισοδήματος φυσικών προσώπων | | | | | --- | --- | | (b) | φόρος εισοδήματος νομικών προσώπων | | | | | --- | --- | | (c) | εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (ix) | sa Spáinn: | | | | --- | --- | | (a) | Impuesto sobre la Renta de las Personas Físicas | | | | | --- | --- | | (b) | Impuesto sobre Sociedades | | | | | --- | --- | | (c) | Impuesto sobre la Renta de no Residentes | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (x) | sa Fhrainc: | | | | --- | --- | | (a) | impôt sur le revenu | | | | | --- | --- | | (b) | impôt sur les sociétés | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xi) | san Iodáil: | | | | --- | --- | | (a) | imposta sul reddito delle persone fisiche | | | | | --- | --- | | (b) | imposta sul reddito delle società | | | | | --- | --- | | (c) | imposta regionale sulle attività produttive | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xii) | sa Chipir: | | | | --- | --- | | (a) | Φόρος Εισοδήματος | | | | | --- | --- | | (b) | Έκτακτη Εισφορά για την Άμυνα της Δημοκρατίας | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xiii) | sa Laitvia: | | | | --- | --- | | (a) | uzņēmumu ienākuma nodoklis | | | | | --- | --- | | (b) | uzņēmumu ienākuma nodoklis | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xiv) | sa Liotuáin: | | | | --- | --- | | (a) | Gyventojų pajamų mokestis | | | | | --- | --- | | (b) | Pelno mokestis | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xv) | i Lucsamburg: | | | | --- | --- | | (a) | impôt sur le revenu des personnes physiques | | | | | --- | --- | | (b) | impôt sur le revenu des collectivités | | | | | --- | --- | | (c) | impôt commercial, a mhéid a bheidh an cháin seo bunaithe ar bhrabúis trádála | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xvi) | san Ungáir: | | | | --- | --- | | (a) | személyi jövedelemadó | | | | | --- | --- | | (b) | társasági adó | | | | | --- | --- | | (c) | osztalékadó | | | | | | | | --- | --- | --- | --- | | (xvii) | i Málta: | | | | --- | --- | | (a) | taxxa fuq l-income | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xviii) | san Ísiltír: | | | | --- | --- | | (a) | inkomstenbelasting | | | | | --- | --- | | (b) | vennootschapsbelasting | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xix) | san Ostair: | | | | --- | --- | | (a) | Einkommensteuer | | | | | --- | --- | | (b) | Körperschaftsteuer | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xx) | sa Pholainn: | | | | --- | --- | | (a) | podatek dochodowy od osób fizycznych | | | | | --- | --- | | (b) | podatek dochodowy od osób prawnych | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | (xxi) | sa Phortaingéil: | | | | --- | --- | | (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) | sa Rómáin: | | | | --- | --- | | (a) | impozitul pe venit | | | | | --- | --- | | (b) | impozitul pe profit | | | | | --- | --- | | (c) | impozitul pe veniturile obținute din România de nerezidenți | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xxiii) | sa tSlóivéin: | | | | --- | --- | | (a) | dohodnina | | | | | --- | --- | | (b) | davek od dobička pravnih oseb | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xxiv) | sa tSlóvaic: | | | | --- | --- | | (a) | daň z príjmov právnických osôb | | | | | --- | --- | | (b) | daň z príjmov fyzických osôb | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | (xxv) | san Fhionlainn: | | | | --- | --- | | (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) | sa tSualainn: | | | | --- | --- | | (a) | statlig inkomstskatt | | | | | --- | --- | | (b) | kupongskatt | | | | | --- | --- | | (c) | kommunal inkomstskatt | | | | | | | | | | --- | --- | --- | --- | --- | --- | | (xxvii) | sa Ríocht Aontaithe: | | | | --- | --- | | (a) | Income Tax | | | | | --- | --- | | (b) | Corporation Tax.’ | | |

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| 2) | cuirtear an fhleasc seo a leanas le hAirteagal 3(1): | | | | --- | --- | | ‘— | sa Bhulgáir: Министъра на финансите или негов упълномощен представител, | | | | | --- | --- | | — | sa Rómáin: Președintele Agenției Naționale de Administrare Fiscală sau un reprezentant autorizat.’ | |

Airteagal 2

Beidh téacs an Choinbhinsiúin Eadrána agus téacs Phrótacal an 25 Bealtaine 1999, mar aon le Coinbhinsiún an 21 Nollaig 1995 agus Coinbhinsiún an 8 Nollaig 2004, a dréachtaíodh sa Bhulgáiris agus sa Rómáinis[(6)](#ntr6-L_2008174GA.01000101-E0006) comhúdarásach faoi na coinníollacha céanna leis na leaganacha de na Coinbhinsiúin agus den Phrótacal seo sna teangacha eile.

Airteagal 3

Tiocfaidh an Coinbhinsiún Eadrána agus Prótacal an 25 Bealtaine 1999, mar aon le Coinbhinsiún an 21 Nollaig 1995 agus Coinbhinsiún an 8 Nollaig 2004, i bhfeidhm i ndáil leis an mBulgáir agus i ndáil leis an Rómáin an 1 Iúil 2008.

Airteagal 4

Gabhfaidh éifeacht leis an gCinneadh seo an 1 Iúil 2008.

Arna dhéanamh i Lucsamburg, an 23 Meitheamh 2008.

Thar ceann na Comhairle

An tUachtarán

I. JARC

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[(1)](#ntc1-L_2008174GA.01000101-E0001)  [IO L 225, 20. 8.1990, lch. 10](http://publications.europa.eu/resource/oj/JOL_1990_225_R_TOC).

[(2)](#ntc2-L_2008174GA.01000101-E0002)  [IO C 202, 16.7.1999, lch. 1](http://publications.europa.eu/resource/oj/JOC_1999_202_R_TOC).

[(3)](#ntc3-L_2008174GA.01000101-E0003)  [IO C 26, 31.1.1996, lch. 1](http://publications.europa.eu/resource/oj/JOC_1996_026_R_TOC).

[(4)](#ntc4-L_2008174GA.01000101-E0004)  [IO C 160, 30.6.2005, lch. 1](http://publications.europa.eu/resource/oj/JOC_2005_160_R_TOC).

[(5)](#ntc5-L_2008174GA.01000101-E0005)  Féach leathanach 6 den Iris Oifigúil seo.

[(6)](#ntc6-L_2008174GA.01000101-E0006)  Foilseofar téacs Bulgáirise agus téacs Rómáinise an Choinbhinsiúin agus téacs na bPrótacal a ghabhann leis an gCoinbhinsiún in eagrán speisialta den IO amach anseo.

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DEARBHUITHE AONTAOBHACHA A BHAINEANN LE COINBHINSIÚN AN 23 IÚIL 1990 MAIDIR LE CÁNACHAS DÚBAILTE A DHÍCHUR I nDÁIL LE BRABÚIS DE CHUID GNÓTHAS COMHLACHAITHE A CHOIGEARTÚ

Dearbhuithe Aontaobhacha maidir le hAirteagal 7 den Choinbhinsiún maidir le cánachas dúbailte a dhíchur i ndáil le brabúis de chuid gnóthas comhlachaithe a choigeartú:

Dearbhaíonn an Iodáil, an Liotuáin agus Málta go gcuirfidh siad Airteagal 7(3) i bhfeidhm.

Dearbhuithe Aontaobhacha maidir le hAirteagal 8 den Choinbhinsiún maidir le cánachas dúbailte a dhíchur i ndáil le brabúis de chuid gnóthas comhlachaithe a choigeartú:

Dearbhú ón mBulgáir:

Ciallaíonn an téarma ‘pionóis thromchúiseacha’ pionóis de gach cineál a fhorchuirtear i leith gníomhartha, ar sáruithe riaracháin nó sáruithe cánach iad, lena n-áirítear sáruithe ar an dlí nós imeachta a bhaineann le measúnú cánach agus bailiú cánach, agus i leith coireanna in aghaidh an chórais cánach. Measfar ‘pionóis thromchúiseacha’ arna bhforchur ar an ngnóthas a bheith i gceist freisin nuair a fhorchuirtear pionóis i leith cionta in aghaidh an chórais cánach ar dhuine ón ngnóthas sin, a raibh tionchar ag a ghníomhartha ar mhéid dhliteanais chánach an ghnóthais nó ar bhailiúchán na cánach sin.

Dearbhú ón Rómáin:

Folaíonn an téarma ‘pionós tromchúiseach’, aon ghníomh coiriúil a dhéantar dá bhforáiltear leis an dlí imghabhála cánach nó leis an dlí cuntasaíochta nó le dlí na gcuideachtaí nó leis an reachtaíocht chánach. Folaíonn sé freisin pionóis riaracháin maidir leis na nithe seo a leanas:

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| — | diúltú na ráitis chánach (dearbhuithe) nó na ráitis fhaisnéiseacha a thíolacadh arna iarraidh sin do na comhlachtaí cánach; |

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| — | diúltú doiciméid nó taifid a sholáthar a d'iarr na húdaráis iniúchta cánach, |

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| — | mainneachtain na doiciméid thréimhsiúla airgeadais agus na tuarascálacha cuntasaíochta a thíolacadh, nó doiciméid nó tuarascálacha a thíolacadh ina bhfuil sonraí míchearta, |

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| — | gníomhartha a áirítear sa taifead cánach de réir reachtaíochta atá i bhfeidhm. |

Dearbhú ó Phoblacht na Slóvaice:

Ciallaíonn an téarma ‘pionós tromchúiseach’ pionós a fhorchuirtear de réir an Chóid Choiriúil maidir le cionta coiriúla a dhéantar, ar sáruithe iad ar na dlíthe cánach ábhartha, ar an Acht um Riaradh Cánach nó ar an Acht Cuntasaíochta.

Dearbhú ó Ríocht na Spáinne:

Folóidh ‘pionóis thromchúiseacha’ pionóis riaracháin i leith sáruithe tromchúiseacha cánach agus sáruithe fíorthromchúiseacha cánach, mar aon le pianbhreitheanna i leith cionta a dhéanann difear don airgeadas poiblí.

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| 3.7.2008 | GA | Iris Oifigiúil an Aontais Eorpaigh | L NaN/6 |

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CINNEADH ÓN gCOMHAIRLE

an 23 Meitheamh 2008

lena leasaítear Iarscríbhinn I a ghabhann le hIonstraim Aontachais na Bulgáire agus na Rómáine

(2008/493/CE)

TÁ COMHAIRLE AN AONTAIS EORPAIGH,

Ag féachaint d'Ionstraim Aontachais 2005, agus go háirithe Airteagal 3(6) di,

Ag féachaint don togra ón gCoimisiún,

De bharr an méid seo a leanas:

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| (1) | Foráiltear le hAirteagal 3(3) d'Ionstraim Aontachais 2005 go n-aontóidh an Bhulgáir agus an Rómáin do na coinbhinsiúin agus do na prótacail a thug na Ballstáit i gcrích eatarthu agus a liostaítear ina Iarscríbhinn I. |

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| (2) | An 8 Nollaig 2004, shínigh na Ballstáit Coinbhinsiún maidir le haontachas Phoblacht na Seice, na hEastóine, na Cipire, na Laitvia, na Liotuáine, na hUngáire, Mhálta, na Polainne, na Slóivéine agus na Slóvaice[(1)](#ntr1-L_2008174GA.01000601-E0001) do Choinbhinsiún an 23 Iúil 1990 maidir le cánachas dúbailte a dhíchur i ndáil le brabúis de chuid gnóthas comhlachaithe[(2)](#ntr2-L_2008174GA.01000601-E0002) a choigeartú (‘an Coinbhinsiún Eadrána’). |

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| (3) | Is cuí go bhforálfaí d'aontachas na Bulgáire agus na Rómáine don Choinbhinsiún Eadrána arna leasú le Coinbhinsiún an 8 Nollaig 2004. Chuige sin, ba cheart go gcuirfí Coinbhinsiún an 8 Nollaig 2004 le hIarscríbhinn a ghabhann le hIonstraim Aontachais 2005, |

TAR ÉIS A CHINNEADH MAR A LEANAS:

Airteagal 1

Cuirtear an fhleasc seo a leanas le pointe 2 d'Iarscríbhinn I a ghabhann le hIonstraim Aontachais 2005:

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| ‘— | Coinbhinsiún an 8 Nollaig 2004 maidir le haontachas Phoblacht na Seice, Phoblacht na hEastóine, Phoblacht na Cipire, Phoblacht na Laitvia, Phoblacht na Liotuáine, Phoblacht na hUngáire, Phoblacht Mhálta, Phoblacht na Polainne, Phoblacht na Slóivéine agus Phoblacht na Slóvaice don Choinbhinsiún maidir le cánachas dúbailte a dhíchur i ndáil le brabúis de chuid gnóthas comhlachaithe a choigeartú ([IO C 160, 30.6.2005, lch. 1](http://publications.europa.eu/resource/oj/JOC_2005_160_R_TOC)).’ |

Airteagal 2

Tiocfaidh an Cinneadh seo i bhfeidhm ar lá a fhoilsithe in Iris Oifigiúil an Aontais Eorpaigh.

Arna dhéanamh i Lucsamburg, 23 Meitheamh 2008.

Thar ceann na Comhairle

An tUachtarán

I. JARC

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[(1)](#ntc1-L_2008174GA.01000601-E0001)  [IO C 160, 30.6.2005, lch. 1](http://publications.europa.eu/resource/oj/JOC_2005_160_R_TOC).

[(2)](#ntc2-L_2008174GA.01000601-E0002)  [IO L 225, 20.8.1990, lch. 10](http://publications.europa.eu/resource/oj/JOL_1990_225_R_TOC).

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