COMMISSION DECISION
of 10 March 2009
on the signature and conclusion of an Agreement in the form of an Exchange of Letters between the European Community and the Swiss Confederation on certain technical amendments to Annexes I and II to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments by reason of the accession of the Republic of Bulgaria and Romania
(2009/602/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community, and in particular Article 94 in conjunction with Article 300,
Having regard to Council Decision 2004/911/EC of 2 June 2004 on the signing and conclusion of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding (1) and in particular Article 2 thereof,
Whereas:
(1)
Due to the accession of Bulgaria and Romania, both Annex I (List of competent authorities) and Annex II (List of related entities) to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments require technical amendments.
(2)
Bulgaria and Romania have designated their respective competent authorities through the formal notification of the Secretariat General of the Commission on 28 January 2008 and on 17 July 2007, respectively. These data are to be communicated by the Commission to the Swiss authorities by simple notification.
(3)
The list of related entities of the Annex to Council Directive 2003/48/EC (2) was amended by Council Directive 2006/98/EC (3) which adapted certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania. In order to ensure that these changes are reflected in the Agreement with Switzerland, the Commission has to exercise the plenipotentiary powers conferred by the Council and make the corresponding amendments to Annex II to the Agreement by mutual agreement with Switzerland,
HAS DECIDED AS FOLLOWS:
Article 1
The Agreement in the form of an Exchange of Letters between the European Community and the Swiss Confederation on the certain technical amendments to Annexes I and II to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments by reason of the accession of the Republic of Bulgaria and Romania is hereby approved on behalf of the Community.
The text of the Exchange of Letters is attached to this Decision.
Article 2
The President of the Commission is hereby authorised to designate the person(s) empowered to sign the Exchange of Letters in order to bind the Community.
Article 3
This Decision shall be published in the Official Journal of the European Union.
Done at Brussels, 10 March 2009.