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

Sir,

I have the honour to refer 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.

Due to the accession of the Republic of Bulgaria and Romania, the annexes 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 as provided for by Article 21(2).

Article 21(2) of the said Agreement provides that the list of competent authorities in Annex I may be amended simply by notification of the other Contracting Party by Switzerland for the authority referred to in (a) therein and by the Community for the other authorities.

I hereby notify you on behalf of the Community that the competent authorities for the Republic of Bulgaria and Romania are:

— in Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative,

— in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,

and they have to be added into Annex I under letters (aa) and (ab) respectively after the competent authorities mentioned under letter (z).

Moreover, Article 21(2) states that the list of related entities in Annex II may be amended by mutual agreement.

Therefore I kindly ask your agreement to amend Annex II in order to cover the related Bulgarian and Romanian entities, by inserting the following:

— between the entities for Belgium and Spain: ‘Bulgaria Общините (municipalities) Социалноосигурителни фондове (Social Security Funds)’ and,

— between the entities for Portugal and Slovakia: ‘Romania autoritățile administrației publice locale (local public administration authorities)’,

The agreement in the form of an Exchange of Letters enters into force on the date of the reply letter. The application of the provisions of this Exchange of Letters shall have retroactive effect as of 1 January 2007.

Please accept, Sir, the assurance of our highest consideration.

For the European Community Robert VERRUE

Sir,

I have the honour to acknowledge receipt of your letter of 19 May 2009, which reads as follows:

‘Sir,

I have the honour to refer 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.

Due to the accession of the Republic of Bulgaria and Romania, the annexes 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 as provided for by Article 21(2).

Article 21(2) of the said Agreement provides that the list of competent authorities in Annex I may be amended simply by notification of the other Contracting Party by Switzerland for the authority referred to in (a) therein and by the Community for the other authorities.

I hereby notify you on behalf of the Community that the competent authorities for the Republic of Bulgaria and Romania are:

— in Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative,

— in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,

and they have to be added into Annex I under letters (aa) and (ab) respectively after the competent authorities mentioned under letter (z).

Moreover, Article 21(2) states that the list of related entities in Annex II may be amended by mutual agreement.

Therefore I kindly ask your agreement to amend Annex II in order to cover the related Bulgarian and Romanian entities, by inserting the following:

— between the entities for Belgium and Spain: “Bulgaria Общините (municipalities) Социалноосигурителни фондове (Social Security Funds)” and,

— between the entities for Portugal and Slovakia: “Romania autoritățile administrației publice locale (local public administration authorities)”,

The agreement in the form of an Exchange of Letters enters into force on the date of the reply letter. The application of the provisions of this Exchange of Letters shall have retroactive effect as of 1 January 2007.

Please accept, Sir, the assurance of our highest consideration.

For the European Community Robert VERRUE’

I express hereby my agreement to amend Annex II, as proposed in your letter and confirm that this agreement in the form of an Exchange of Letters shall enter into force on the date of the reply letter and that the application of the provisions thereof shall have retroactive effect as of 1 January 2007.

Please accept, Sir, the assurance of our highest consideration.