# Official Journal C 160/30 J

| | ISSN 1725-2423 |
| --- | --- |
| Official Journal
  of the European Union | C 160 |
| | |
| English edition | Information and Notices | Volume 4830 June 2005 |

ISSN 1725-2423

Official Journal

of the European Union

C 160

English edition

Information and Notices

Volume 4830 June 2005

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| Notice No | Contents | page |
| --- | --- | --- |
| | I   Information |
| | Council |
| 2005/C 160/1 | 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 | 1 |
| 2005/C 160/2 | Minutes of the signing of the 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 | 11 |

Notice No

Contents

page

I   Information

Council

2005/C 160/1

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

1

2005/C 160/2

Minutes of the signing of the 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

11

| EN | |
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EN

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I Information

Council

| 30.6.2005 | EN | Official Journal of the European Union | C 160/1 |
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30.6.2005

EN

Official Journal of the European Union

C 160/1

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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,

| | |
| --- | --- |

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,

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:






  — | daň z příjmů fyzických osob, |
| --- | --- | --- | --- | --- |

1.

in Article 2(2):

(a)

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

‘(b)

in the Czech Republic:

—

daň z příjmů fyzických osob,

| — | daň z příjmů právnických osob;’ |
| --- | --- |

—

daň z příjmů právnických osob;’

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






  ‘(c) | in Denmark:






  — | indkomstskat til staten, |
| --- | --- | --- | --- |

(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 kommunale indkomstskat,

| — | den amtskommunale indkomstskat;’ |
| --- | --- |

—

den amtskommunale indkomstskat;’

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

(c)

subparagraph (c) shall become subparagraph (d);

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






  ‘(e) | in the Republic of Estonia:






  — | tulumaks;’ |
| --- | --- | --- | --- |

(d)

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

‘(e)

in the Republic of Estonia:

—

tulumaks;’

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

(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 Físicas, |
| --- | --- | --- | --- |

(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 Físicas,

| — | Impuesto sobre Sociedades, |
| --- | --- |

—

Impuesto sobre Sociedades,

| — | Impuesto sobre la Renta de no Residentes;’ |
| --- | --- |

—

Impuesto sobre la Renta de no Residentes;’

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

(g)

subparagraph (f) shall become subparagraph (h);

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

(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, |
| --- | --- | --- | --- |

(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 società, |
| --- | --- |

—

imposta sul reddito delle società,

| — | imposta regionale sulle attività produttive;’ |
| --- | --- |

—

imposta regionale sulle attività produttive;’

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






  ‘(k) | in the Republic of Cyprus:






  — | Φόρος Εισοδήματος, |
| --- | --- | --- | --- |

(j)

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

‘(k)

in the Republic of Cyprus:

—

Φόρος Εισοδήματος,

| — | Έκτακτη Εισφορά για την Άμυνα της Δημοκρατίας; |
| --- | --- |

—

Έκτακτη Εισφορά για την Άμυνα της Δημοκρατίας;

| (l) | in the Republic of Latvia:






  — | uzņēmumu ienākuma nodoklis, |
| --- | --- | --- |

(l)

in the Republic of Latvia:

—

uzņēmumu ienākuma nodoklis,

| — | iedzīvotāju ienākuma nodoklis; |
| --- | --- |

—

iedzīvotāju ienākuma nodoklis;

| (m) | in the Republic of Lithuania:






  — | Gyventojų pajamų mokestis, |
| --- | --- | --- |

(m)

in the Republic of Lithuania:

—

Gyventojų pajamų mokestis,

| — | Pelno mokestis;’ |
| --- | --- |

—

Pelno mokestis;’

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

(k)

subparagraph (i) shall become subparagraph (n);

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






  ‘(o) | in the Republic of Hungary:






  — | személyi jövedelemadó, |
| --- | --- | --- | --- |

(l)

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

‘(o)

in the Republic of Hungary:

—

személyi jövedelemadó,

| — | társasági adó, |
| --- | --- |

—

társasági adó,

| — | osztalékadó; |
| --- | --- |

—

osztalékadó;

| (p) | in the Republic of Malta:






  — | taxxa fuq l — income’ |
| --- | --- | --- |

(p)

in the Republic of Malta:

—

taxxa fuq l — income’

;

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

(m)

subparagraph (j) shall become subparagraph (q);

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

(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 osób fizycznych, |
| --- | --- | --- | --- |

(o)

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

‘(s)

in the Republic of Poland:

—

podatek dochodowy od osób fizycznych,

| — | podatek dochodowy od osób prawnych;’ |
| --- | --- |

—

podatek dochodowy od osób prawnych;’

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

(p)

subparagraph (l) shall become subparagraph (t);

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






  ‘(u) | in the Republic of Slovenia:






  — | dohodnina, |
| --- | --- | --- | --- |

(q)

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

‘(u)

in the Republic of Slovenia:

—

dohodnina,

| — | davek od dobička pravnih oseb; |
| --- | --- |

—

davek od dobička pravnih oseb;

| (v) | in the Slovak Republic:






  — | Daň z príjmov právnických osôb, |
| --- | --- | --- |

(v)

in the Slovak Republic:

—

Daň z príjmov právnických osôb,

| — | Daň z príjmov fyzických osôb;’ |
| --- | --- |

—

Daň z príjmov fyzických osôb;’

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

(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, |
| --- | --- | --- | --- |

(s)

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

‘(x)

in Sweden:

—

statlig inkomstskatt,

| — | kupongskatt, |
| --- | --- |

—

kupongskatt,

| — | kommunal inkomstskatt;’ |
| --- | --- |

—

kommunal inkomstskatt;’

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

(t)

subparagraph (o) shall become subparagraph (y);

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






  ‘— | in the Czech Republic:






  — | Ministr financí or an authorised representative; |
| --- | --- | --- | --- |

2.

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

‘—

in the Czech Republic:

—

Ministr financí or an authorised representative;

| — | in the Republic of Estonia:






  — | Rahandusminister or an authorised representative; |
| --- | --- | --- |

—

in the Republic of Estonia:

—

Rahandusminister or an authorised representative;

| — | in the Republic of Cyprus:






  — | Ο Υπουργός Οικονομικών or an authorised representative; |
| --- | --- | --- |

—

in the Republic of Cyprus:

—

Ο Υπουργός Οικονομικών or an authorised representative;

| — | in the Republic of Latvia:






  — | Valsts ieņēmumu dienests; |
| --- | --- | --- |

—

in the Republic of Latvia:

—

Valsts ieņēmumu dienests;

| — | in the Republic of Lithuania:






  — | Finansu ministras or an authorised representative; |
| --- | --- | --- |

—

in the Republic of Lithuania:

—

Finansu ministras or an authorised representative;

| — | in the Republic of Hungary:






  — | a pénzügyminiszter or an authorised representative; |
| --- | --- | --- |

—

in the Republic of Hungary:

—

a pénzügyminiszter or an authorised representative;

| — | in the Republic of Malta:






  — | il-Ministru responsabbli għall-finanzi or an authorised representative; |
| --- | --- | --- |

—

in the Republic of Malta:

—

il-Ministru responsabbli għall-finanzi or an authorised representative;

| — | in the Republic of Poland:






  — | Minister Finansów or an authorised representative; |
| --- | --- | --- |

—

in the Republic of Poland:

—

Minister Finansów or an authorised representative;

| — | in the Republic of Slovenia






  — | Ministrstvo za finance or an authorised representative; |
| --- | --- | --- |

—

in the Republic of Slovenia

—

Ministrstvo za finance or an authorised representative;

| — | in the Slovak Republic:






  — | Minister financií or an authorised representative;’ |
| --- | --- | --- |

—

in the Slovak Republic:

—

Minister financií or an authorised representative;’

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






  ‘— | in Italy:
  il Ministro delle Finanze 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’ |
| --- | --- |

‘—

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 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 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, |
| --- | --- |

—

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; |
| --- | --- |

(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. |
| --- | --- |

(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 tisíce čtyři.

Udfærdiget i Bruxelles den ottende december to tusind og fire.

Geschehen zu Brüssel am achten Dezember zweitausendundvier.

Kahe tuhande neljanda aasta detsembrikuu kaheksandal päeval Brüsselis.

Έγινε στις Βρυξέλλες, στις οκτώ Δεκεμβρίου δύο χιλιάδες τέσσερα.

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

Fait à Bruxelles, le huit décembre deux mille quatre.

Fatto a Bruxelles, addì otto dicembre duemilaquattro.

Briselē, divi tūkstoši ceturtā gada astotajā decembrī.

Priimta du tūkstančiai ketvirtų metų gruodžio aštuntą dieną Briuselyje.

Kelt Brüsszelben, a kettőezer-negyedik év december hό nyolcadik napján.

Magħmul fi Brussell fit-tmien jum ta' Diċembru tas-sena elfejn u erbgħa.

Gedaan te Brussel, de achtste december tweeduizendvier.

Sporządzono w Brukseli, dnia ósmego grudnia roku dwutysięcznego czwartego.

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

V Bruseli ôsmeho decembra dvetisícštyri.

V Bruslju, dne osmega decembra leta dva tisoč štiri.

Tehty Brysselissä kahdeksantena päivänä joulukuuta vuonna kaksituhattaneljä.

Som skedde i Bryssel den åttonde december tjugohundrafyra.

POUR SA MAJESTE LE ROI DES BELGES

VOOR ZIJNE MAJESTEIT DE KONING DER BELGEN

FÜR SEINE MAJESTÄT DER KÖNIG DER BELGIER

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ZA PREZIDENTA ČESKÉ REPUBLIKY

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FOR HENDES MAJESTÆT DANMARKS DRONNING

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FÜR DEN PRÄSIDENTEN DER BUNDESREPUBLIK DEUTSCHLAND

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EESTI VABARIIGI PRESIDENDI NIMEL

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ΓΙΑ ΤΟΝ ΠΡΟΕΔPO THΣ EΛΛHNIKHΣ ΔHMOKPATIAΣ

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POR SU MAJESTAD EL REY DE ESPAÑA

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POUR LE PRÉSIDENT DE LA RÉPUBLIQUE FRANÇAISE

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THAR CEANN UACHTARÁN NA hÉIREANN

FOR THE PRESIDENT OF IRELAND

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PER IL PRESIDENTE DELLA REPUBBLICA ITALIANA

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ΓΙΑ ΤΟΝ ΠΡΟΕΔPO THΣ KYΠPIAKHΣ ΔHMOKPATIAΣ

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LATVIJAS REPUBLIKAS MINISTRU KABINETA VĀRDĀ

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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 KÖZTÁRSASÁG ELNÖKE RÉSZÉRŐL

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GĦALL-PRESIDENT TA’ MALTA

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VOOR HARE MAJESTEIT DE KONINGIN DER NEDERLANDEN

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FÜR DEN BUNDESPRÄSIDENTEN DER REPUBLIK ÖSTERREICH

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ZA PREZYDENTA RZECZYPOSLITEJ POLSKIEJ

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PELO PRESIDENTE DA REPÚBLICA 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

FÖR REPUBLIKEN FINLANDS PRESIDENT

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FÖR 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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| 30.6.2005 | EN | Official Journal of the European Union | C 160/11 |
| --- | --- | --- | --- |

30.6.2005

EN

Official Journal of the European Union

C 160/11

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MINUTES OF THE SIGNING OF THE 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

The Plenipotentiaries of the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Republic of Estonia, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland have, on 8 December 2004 in Brussels, signed the 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.

On this occasion they have taken note of the following unilateral Declarations:

| I. | Declaration on Article 7 of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.
  Declaration by Belgium, the Czech Republic, Latvia, Hungary, Poland, Portugal, Slovakia and Slovenia on Article 7 of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.
  Belgium, the Czech Republic, Latvia, Hungary, Poland, Portugal, Slovakia and Slovenia declare that they will apply Article 7(3). |
| --- | --- |

I.

Declaration on Article 7 of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

Declaration by Belgium, the Czech Republic, Latvia, Hungary, Poland, Portugal, Slovakia and Slovenia on Article 7 of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

Belgium, the Czech Republic, Latvia, Hungary, Poland, Portugal, Slovakia and Slovenia declare that they will apply Article 7(3).

| II. | Declarations on Article 8 of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises:






  1. | Declaration by the Republic of Cyprus

  The term ‘serious penalty’ includes penalties for:






  (a) | fraudulently or wilfully making or submitting a false statement, return, document or declaration in respect of income or claims to any allowances or deductions; |
| --- | --- | --- | --- |

II.

Declarations on Article 8 of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises:

1.

Declaration by the Republic of Cyprus

The term ‘serious penalty’ includes penalties for:

(a)

fraudulently or wilfully making or submitting a false statement, return, document or declaration in respect of income or claims to any allowances or deductions;

| (b) | fraudulently or wilfully submitting false accounts; |
| --- | --- |

(b)

fraudulently or wilfully submitting false accounts;

| (c) | refusing, failing or neglecting to submit a tax return; |
| --- | --- |

(c)

refusing, failing or neglecting to submit a tax return;

| (d) | refusing, failing or neglecting to keep proper records or to make documents and records available for inspection; |
| --- | --- |

(d)

refusing, failing or neglecting to keep proper records or to make documents and records available for inspection;

| (e) | aiding, assisting, counselling, inciting or inducing a person to make, deliver or furnish any return, statement, claim, accounts or document, or to keep or prepare any accounts or documents, which is or are materially false. |
| --- | --- |

(e)

aiding, assisting, counselling, inciting or inducing a person to make, deliver or furnish any return, statement, claim, accounts or document, or to keep or prepare any accounts or documents, which is or are materially false.

The legislative provisions governing the abovementioned penalties are included in the Assessment and Collection of Taxes Laws.

| 2. | Declaration by the Czech Republic

  An infringement of the tax laws punishable by ‘serious penalty’ is constituted by any infringement of the tax laws penalised by detention, criminal or administrative fines. For these purposes, by ‘infringement of the tax law’ is meant:






  (a) | failing to pay the charged taxes, social insurance taxes, health insurance taxes and fees paid for state policy of employment; |
| --- | --- | --- |

2.

Declaration by the Czech Republic

An infringement of the tax laws punishable by ‘serious penalty’ is constituted by any infringement of the tax laws penalised by detention, criminal or administrative fines. For these purposes, by ‘infringement of the tax law’ is meant:

(a)

failing to pay the charged taxes, social insurance taxes, health insurance taxes and fees paid for state policy of employment;

| (b) | tax or similar payment evasion; |
| --- | --- |

(b)

tax or similar payment evasion;

| (c) | failing in fulfilling notification duty. |
| --- | --- |

(c)

failing in fulfilling notification duty.

| 3. | Declaration by the Republic of Estonia

  The term ‘serious penalty’ will be interpreted as signifying criminal penalties for tax fraud pursuant to Estonian domestic law (Penal Code). |
| --- | --- |

3.

Declaration by the Republic of Estonia

The term ‘serious penalty’ will be interpreted as signifying criminal penalties for tax fraud pursuant to Estonian domestic law (Penal Code).

| 4. | Declaration by the Hellenic Republic

  The definition of serious penalty, provided by the Hellenic Republic in 1990, is hereby replaced by the following: | The term ‘serious penalties’ includes administrative penalties for serious tax infringements, as well as criminal penalties for offences committed with respect to the tax laws in accordance with the relevant provisions of the Code of Books and Records, of the Income Tax Code, as well as all specific provisions which define the administrative and criminal penalties in tax law. |
| --- | --- | --- |

4.

Declaration by the Hellenic Republic

The definition of serious penalty, provided by the Hellenic Republic in 1990, is hereby replaced by the following:

The term ‘serious penalties’ includes administrative penalties for serious tax infringements, as well as criminal penalties for offences committed with respect to the tax laws in accordance with the relevant provisions of the Code of Books and Records, of the Income Tax Code, as well as all specific provisions which define the administrative and criminal penalties in tax law.

| 5. | Declaration by the Republic of Hungary

  The term ‘serious penalty’ means criminal penalties established in relation to criminal tax offences, or tax penalties in relation to tax defaults in excess of HUF 50 million. |
| --- | --- |

5.

Declaration by the Republic of Hungary

The term ‘serious penalty’ means criminal penalties established in relation to criminal tax offences, or tax penalties in relation to tax defaults in excess of HUF 50 million.

| 6. | Declaration by the Republic of Latvia

  The term ‘serious penalties’ means administrative penalties for serious tax infringements, as well as criminal penalties. |
| --- | --- |

6.

Declaration by the Republic of Latvia

The term ‘serious penalties’ means administrative penalties for serious tax infringements, as well as criminal penalties.

| 7. | Declaration by the Republic of Lithuania

  The term ‘serious penalties’ includes criminal penalties and administrative penalties such as penalties for lack of good faith and for opposition to tax inspection. |
| --- | --- |

7.

Declaration by the Republic of Lithuania

The term ‘serious penalties’ includes criminal penalties and administrative penalties such as penalties for lack of good faith and for opposition to tax inspection.

| 8. | Declaration by the Republic of Malta

  The term ‘serious penalty’ means a penalty, whether administrative or criminal, imposed on a person who wilfully with intent to evade tax or to assist any other person to evade tax:






  (a) | omits from a return or any other document or statement made, prepared or submitted for the purposes of or under the Income Tax Acts, any income which should be included therein;
  or |
| --- | --- | --- |

8.

Declaration by the Republic of Malta

The term ‘serious penalty’ means a penalty, whether administrative or criminal, imposed on a person who wilfully with intent to evade tax or to assist any other person to evade tax:

(a)

omits from a return or any other document or statement made, prepared or submitted for the purposes of or under the Income Tax Acts, any income which should be included therein;

or

| (b) | makes any false statement or entry in any return or other document or statement prepared or submitted for the purposes of or under the Income Tax Acts;
  or |
| --- | --- |

(b)

makes any false statement or entry in any return or other document or statement prepared or submitted for the purposes of or under the Income Tax Acts;

or

| (c) | gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of the Income Tax Acts;
  or |
| --- | --- |

(c)

gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of the Income Tax Acts;

or

| (d) | prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records;
  or |
| --- | --- |

(d)

prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records;

or

| (e) | makes use of any fraud, art or contrivance whatever or authorises the use of any such fraud, art or contrivance. |
| --- | --- |

(e)

makes use of any fraud, art or contrivance whatever or authorises the use of any such fraud, art or contrivance.

| 9. | Declaration by the Kingdom of the Netherlands

  The definition of serious penalty, provided by the Kingdom of the Netherlands in 1990, is hereby replaced by the following: | The term ‘a serious penalty’ means a penalty imposed by a court due to intentionally committing an offence as listed in Article 68(2), or Article 69(1) or (2), of the General Tax Act. |
| --- | --- | --- |

9.

Declaration by the Kingdom of the Netherlands

The definition of serious penalty, provided by the Kingdom of the Netherlands in 1990, is hereby replaced by the following:

The term ‘a serious penalty’ means a penalty imposed by a court due to intentionally committing an offence as listed in Article 68(2), or Article 69(1) or (2), of the General Tax Act.

| 10. | Declaration by the Portuguese Republic

  The definition of serious penalty, provided by the Portuguese Republic in 1990, is hereby replaced by the following: | The term ‘serious penalties’ includes criminal penalties as well as administrative penalties applicable to tax infringements defined by law as serious or committed with intent to defraud. |
| --- | --- | --- |

10.

Declaration by the Portuguese Republic

The definition of serious penalty, provided by the Portuguese Republic in 1990, is hereby replaced by the following:

The term ‘serious penalties’ includes criminal penalties as well as administrative penalties applicable to tax infringements defined by law as serious or committed with intent to defraud.

| 11. | Declaration by the Republic of Poland

  The term ‘serious penalty’ means penalty of fine, penalty of imprisonment or both of them imposed jointly, or penalty of deprivation of liberty for culpable infringement of tax law provisions by a taxpayer. |
| --- | --- |

11.

Declaration by the Republic of Poland

The term ‘serious penalty’ means penalty of fine, penalty of imprisonment or both of them imposed jointly, or penalty of deprivation of liberty for culpable infringement of tax law provisions by a taxpayer.

| 12. | Declaration by the Republic of Slovenia

  The concept of ‘serious penalty’ means a penalty for any infringement of tax law. |
| --- | --- |

12.

Declaration by the Republic of Slovenia

The concept of ‘serious penalty’ means a penalty for any infringement of tax law.

| 13. | Declaration by the Slovak Republic

  The term ‘serious penalty’ means the term ‘fine’ for breach of tax liability understood as a charge imposed according to the Tax Administration Act No 511/1992 of Coll. as amended, pertinent tax laws or the Act on Accounting and the term ‘penalty’ means a penalty imposed according to the Criminal Code for the criminal charges committed in relation to breach of the abovementioned laws. |
| --- | --- |

13.

Declaration by the Slovak Republic

The term ‘serious penalty’ means the term ‘fine’ for breach of tax liability understood as a charge imposed according to the Tax Administration Act No 511/1992 of Coll. as amended, pertinent tax laws or the Act on Accounting and the term ‘penalty’ means a penalty imposed according to the Criminal Code for the criminal charges committed in relation to breach of the abovementioned laws.

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

V Bruselu dne osmého prosince dva tisíce čtyři.

Udfærdiget i Bruxelles den ottende december to tusind og fire.

Geschehen zu Brüssel am achten Dezember zweitausendundvier.

Kahe tuhande neljanda aasta detsembrikuu kaheksandal päeval Brüsselis.

Έγινε στις Βρυξέλλες, στις οκτώ Δεκεμβρίου δύο χιλιάδες τέσσερα.

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

Fait à Bruxelles, le huit décembre deux mille quatre.

Fatto a Bruxelles, addì otto dicembre duemilaquattro.

Briselē, divi tūkstoši ceturtā gada astotajā decembrī.

Priimta du tūkstančiai ketvirtų metų gruodžio aštuntą dieną Briuselyje.

Kelt Brüsszelben, a kettőezer-negyedik év december hό nyolcadik napján.

Magħmul fi Brussell fit-tmien jum ta' Diċembru tas-sena elfejn u erbgħa.

Gedaan te Brussel, de achtste december tweeduizendvier.

Sporządzono w Brukseli, dnia ósmego grudnia roku dwutysięcznego czwartego.

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

V Bruseli ôsmeho decembra dvetisícštyri.

V Bruslju, dne osmega decembra leta dva tisoč štiri.

Tehty Brysselissä kahdeksantena päivänä joulukuuta vuonna kaksituhattaneljä.

Som skedde i Bryssel den åttonde december tjugohundrafyra.

POUR SA MAJESTE LE ROI DES BELGES

VOOR ZIJNE MAJESTEIT DE KONING DER BELGEN

FÜR SEINE MAJESTÄT DER KÖNIG DER BELGIER

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ZA PREZIDENTA ČESKÉ REPUBLIKY

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FOR HENDES MAJESTÆT DANMARKS DRONNING

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FÜR DEN PRÄSIDENTEN DER BUNDESREPUBLIK DEUTSCHLAND

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EESTI VABARIIGI PRESIDENDI NIMEL

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ΓΙΑ ΤΟΝ ΠΡΟΕΔPO THΣ EΛΛHNIKHΣ ΔHMOKPATIAΣ

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POR SU MAJESTAD EL REY DE ESPAÑA

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POUR LE PRÉSIDENT DE LA RÉPUBLIQUE FRANÇAISE

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THAR CEANN UACHTARÁN NA hÉIREANN

FOR THE PRESIDENT OF IRELAND

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PER IL PRESIDENTE DELLA REPUBBLICA ITALIANA

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ΓΙΑ ΤΟΝ ΠΡΟΕΔPO THΣ KYΠPIAKHΣ ΔHMOKPATIAΣ

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LATVIJAS REPUBLIKAS MINISTRU KABINETA VĀRDĀ

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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 KÖZTÁRSASÁG ELNÖKE RÉSZÉRŐL

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GĦALL-PRESIDENT TA’ MALTA

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VOOR HARE MAJESTEIT DE KONINGIN DER NEDERLANDEN

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FÜR DEN BUNDESPRÄSIDENTEN DER REPUBLIK ÖSTERREICH

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ZA PREZYDENTA RZECZYPOSLITEJ POLSKIEJ

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PELO PRESIDENTE DA REPÚBLICA 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

FÖR REPUBLIKEN FINLANDS PRESIDENT

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FÖR 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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