# Council Decision of 9 December 2014 concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination            of double taxation in connection with the adjustment of profits of associated enterprises (2014/899/EU)         

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U.K.

# Council Decision

# of 9 December 2014

# concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection                        with the adjustment of profits of associated enterprises                     

# (2014/899/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on European Union,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to the Act of Accession of Croatia, and in particular Articles 3(4) and 3(5) thereof,

Having regard to the recommendation from the European Commission,

After consulting the European Parliament,

Whereas:

(1)Convention 90/436/EEC(1) (‘the Arbitration Convention’) was signed at Brussels on 23 July 1990 and entered into force on 1 January 1995.

(2)The Arbitration Convention was amended by a Protocol signed on 25 May 1999(2), a Convention signed on 21 December 1995(3) and a Convention signed on 8 December 2004(4), as well as by Council Decision 2008/492/EC(5).

(3)Pursuant to Article 3(4) of the Act of Accession of Croatia, Croatia is to accede to the conventions and protocols concluded                              between the Member States, listed in Annex I to the Act of Accession. Those conventions and protocols are to enter into force                              in relation to Croatia on the date determined by the Council.

(4)Pursuant to Article 3(5) of the Act of Accession of Croatia the Council is to make all adjustments required by reason of Croatia's                              accession to those conventions and protocols and to publish the adapted texts in the *Official Journal of the European Union*,

HAS ADOPTED THIS DECISION:

# Article 1U.K.

The Arbitration Convention is amended as follows:

In Article 2(2), points (i) to (xxvii) are replaced by the following:

in Belgium:                                    

impôt des personnes physiques/personenbelasting                                             

impôt des sociétés/vennootschapsbelasting                                             

impôt des personnes morales/rechtspersonenbelasting                                             

impôt des non-résidents/belasting der niet-verblijfhouders                                             

taxe communale et la taxe d'agglomération additionnelles à l'impôt des personnes physiques/aanvullende gemeentebelasting en                                                   agglomeratiebelasting op de personenbelasting                                             

in Bulgaria:                                    

данък върху доходите на физическите лица                                             

корпоративен данък                                             

in the Czech Republic:                                    

daň z přijmů fyzických osob                                             

daň z přijmů právnických osob                                             

in Denmark:                                    

indkomstskat til staten                                             

den kommunale indkomstskat                                             

den amtskommunale indkomstskat                                             

in Germany:                                    

Einkommensteuer                                             

Körperschaftsteuer                                             

Gewerbesteuer, in so far as this tax is based on trading profits                                             

in Estonia:                                    

tulumaks                                             

in Ireland:                                    

Cáin Ioncaim                                             

Cáin Chorparáide                                             

in Greece:                                    

φόρος εισοδήματος φυσικών προσώπων                                             

φόρος εισοδήματος νομικών προσώπων                                             

εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης                                             

in Spain:                                    

Impuesto sobre la Renta de las Personas Físicas                                             

Impuesto sobre Sociedades                                             

Impuesto sobre la Renta de no Residentes                                             

in France:                                    

impôt sur le revenu                                             

impôt sur les sociétés                                             

in Croatia:                                    

porez na dohodak                                             

porez na dobit                                             

in Italy:                                    

imposta sul reddito delle persone fisiche                                             

imposta sul reddito delle società                                             

imposta regionale sulle attività produttive                                             

in Cyprus:                                    

Φόρος Εισοδήματος                                             

Έκτακτη Εισφορά για την Άμυνα της yημοκρατίας                                             

in Latvia:                                    

uzħēmumu ienākuma nodoklis                                             

iedzīvotāju ienākuma nodoklis                                             

in Lithuania:                                    

Gyventojų pajamų mokestis                                             

Pelno mokestis                                             

in Luxembourg:                                    

impôt sur le revenu des personnes physiques                                             

impôt sur le revenu des collectivités                                             

impôt commercial, in so far as this tax is based on trading profits                                             

in Hungary:                                    

személyi jövedelemadó                                             

társasági adó                                             

osztalékadó                                             

in Malta:                                    

taxxa fuq l-income                                             

in the Netherlands:                                    

inkomstenbelasting                                             

vennootschapsbelasting                                             

in Austria:                                    

Einkommensteuer                                             

Körperschaftsteuer                                             

in Poland:                                    

podatek dochodowy od osób fizycznych                                             

podatek dochodowy od osób prawnych                                             

in Portugal:                                    

imposto sobre o rendimento das pessoas singulares                                             

imposto sobre o rendimento das pessoas coletivas                                             

derrama para os municípios sobre o imposto sobre o rendimento das pessoas coletivas                                             

in Romania:                                    

impozitul pe venit                                             

impozitul pe profit                                             

impozitul pe veniturile obținute din România de nerezidenți                                             

in Slovenia:                                    

dohodnina                                             

davek od dobička pravnih oseb                                             

in Slovakia:                                    

daň z príjmov právnických osôb                                             

daň z príjmov fyzických osôb                                             

in Finland:                                    

valtion tuloverot/de statliga inkomstskatterna                                             

yhteisöjen tulovero/inkomstskatten för samfund                                             

kunnallisvero/kommunalskatten                                             

kirkollisvero/kyrkoskatten                                             

korkotulon lähdevero/källskatten på ränteinkomst                                             

rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig                                             

in Sweden:                                    

statlig inkomstskatt                                             

kupongskatt                                             

kommunal inkomstskatt                                             

in the United Kingdom:                                    

Income Tax                                             

Corporation Tax.’                                             

In Article 3(1), the list is replaced by the following:
                -  ‘in Belgium:                                                     -  De minister van Financiën or an authorised representative,                                        
                  -  Le ministre des finances or an authorised representative, 
                -  in Bulgaria:                                   Министъра на финансите or an authorised representative,                                  
                -  in the Czech Republic:                                   Ministr financí or an authorised representative,                                  
                -  in Denmark:                                   Skatteministeren or an authorised representative,                                  
                -  in Germany:                                   Der Bundesminister der Finanzen or an authorised representative,                                  
                -  in Estonia:                                   Rahandusminister or an authorised representative,                                  
                -  in Ireland:                                   The Revenue Commissioners or an authorised representative,                                  
                -  in Greece:                                   Ο Υπουργός των Οικονομικών or an authorised representative,                                  
                -  in Spain:                                   El ministro de Economía y Hacienda or an authorised representative,                                  
                -  in France:                                   Le ministre chargé du budget or an authorised representative,                                  
                -  in Croatia:                                   Ministar financija or an authorised representative,                                  
                -  in Italy:                                   Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative,                                  
                -  in Cyprus:                                   Ο Υπουργός Οικονομικών or an authorised representative,                                  
                -  in Latvia:                                   Valsts ieņēmumu dienests,                                  
                -  in Lithuania:                                   Finansų ministras or an authorised representative,                                  
                -  in Luxembourg:                                   Le ministre des finances or an authorised representative,                                  
                -  in Hungary:                                   a pénzügyminiszter or an authorised representative,                                  
                -  in Malta:                                   il-Ministru responsabbli għall-finanzi or an authorised representative,                                  
                -  in the Netherlands:                                   De Minister van Financiën or an authorised representative,                                  
                -  in Austria:                                   Der Bundesminister für Finanzen or an authorised representative,                                  
                -  in Poland:                                   Minister Finansów or an authorised representative,                                  
                -  in Portugal:                                   O Ministro das Finanças or an authorised representative,                                  
                -  in Romania:                                   Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,                                  
                -  in Slovenia:                                   Minister za finance or an authorised representative,                                  
                -  in Slovakia:                                   Minister financií or an authorised representative,                                  
                -  in Finland:                                                     -  Valtiovarainministeriö or an authorised representative,                                        
                  -  Finansministeriet or an authorised representative, 
                -  in Sweden:                                   Finansministern or an authorised representative,                                  
                -  in the United Kingdom:                                   The Commissioners of Inland Revenue or an authorised representative.’                                  

# Article 2U.K.

The texts of the Arbitration Convention and the Protocol of 25 May 1999, together with the Conventions of 21 December 1995                     and of 8 December 2004, drawn up in the Croatian language, shall be authentic under the same conditions as the other language                     versions of those texts.                  

# Article 3U.K.

The Arbitration Convention, as amended by the Protocol of 25 May 1999, the Conventions of 21 December 1995 and of 8 December 2004,                     Decision 2008/492/EC, as well as by this Decision, shall enter into force between Croatia and each of the other Member States                     of the Union on 1 January 2015.                  

# Article 4U.K.

This Decision shall enter into force on the day following that of its publication in the *Official Journal of the European Union*.                  

Done at Brussels, 9 December 2014.

*For the Council*                            

*The President*                            

P. C. Padoan                            

1

Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated                              enterprises (OJ L 225, 20.8.1990, p. 10).                           

2

Protocol of 25 May 1999 amending the Convention of 23 July 1990 on the elimination of double taxation in connection with the                              adjustment of profits of associated enterprises (OJ C 202, 16.7.1999, p. 1).                           

3

Convention of 21 December 1995 on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden                              to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises                              (OJ C 26, 31.1.1996, p. 1).                           

4

Convention of 8 December 2004 on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the                              Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the                              Republic of Slovenia and the Slovak Republic to the Convention on the elimination of double taxation in connection with the                              adjustment of profits of associated enterprise (OJ C 160, 30.6.2005, p. 1).                           

5

Council Decision 2008/492/EC of 23 June 2008 concerning the accession of Bulgaria and Romania to the Convention of 23 July                              1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (OJ L 174, 3.7.2008, p. 1).