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
Date: 2004-12-08
Institutions: Austria, Belgium, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, United Kingdom
Subjects: European convention, approximation of laws, double taxation, restrictive trade practice, tax on profits of self-employment

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I

(Information)

COUNCIL

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,

CONSIDERING that the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Repub-
lic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the
Slovak Republic in becoming members of the Union, undertook to accede to the Convention on the elimination of double
taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention), signed in Brussels
on 23 July 1990 and to the Protocol hereto, signed in Brussels on 25 May 1999,

HAVE DECIDED to conclude this Convention and to this end have designated as their Plenipotentiaries:

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,

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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,

WHO, meeting within the Committee of Permanent Representatives of the Member States to the European Union and hav-
ing exchanged their full powers, found in good and due form,

HAVE AGREED AS FOLLOWS:

Article 1

— daň z příjmů právnických osob;’

the Republic of Latvia,

The Czech Republic, the Republic of Estonia, the Republic of
the Republic of Lithuania,
Cyprus,
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 enter-
prises, signed in Brussels on 23 July 1990, with all the adjust-
ments 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.

(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 amtskommunale indkomstskat;’

(c)

subparagraph (c) shall become subparagraph (d);

(d)

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

Article 2

‘(e)

in the Republic of Estonia:

The Convention on the elimination of double taxation in connec-
tion with the adjustment of profits of associated enterprises is
hereby amended as follows:

1.

in Article 2(2):

— tulumaks;’

(e)

subparagraph (d) shall become subparagraph (f);

(f)

subparagraph (e) shall become subparagraph (g) and
shall be replaced by the following text:

(a)

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

‘(g)

in Spain:

‘(b)

in the Czech Republic:

— Impuesto sobre la Renta de las Personas Físicas,

— Impuesto sobre Sociedades,

— daň z příjmů fyzických osob,

— Impuesto sobre la Renta de no Residentes;’

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(g)

subparagraph (f) shall become subparagraph (h);

(n)

subparagraph (k) shall become subparagraph (r);

(h)

subparagraph (g) shall become subparagraph (i);

(o)

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

(i)

subparagraph (h) shall become subparagraph (j) and
shall be replaced by the following text:

‘(s)

in the Republic of Poland:

‘(j)

in Italy:

— podatek dochodowy od osób fizycznych,

— imposta sul reddito delle persone fisiche,

— podatek dochodowy od osób prawnych;’

— imposta sul reddito delle società,

(p)

subparagraph (l) shall become subparagraph (t);

— imposta regionale sulle attività produttive;’

(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;

(l)

in the Republic of Latvia:

— uzņēmumu ienākuma nodoklis,

— iedzīvotāju ienākuma nodoklis;

(m) in the Republic of Lithuania:

— Gyventojų pajamų mokestis,

(q)

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

‘(u)

in the Republic of Slovenia:

— dohodnina,

— davek od dobička pravnih oseb;

(v)

in the Slovak Republic:

— Daň z príjmov právnických osôb,

— Daň z príjmov fyzických osôb;’

(r)

subparagraph (m) shall become subparagraph (w);

(s)

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

— Pelno mokestis;’

‘(x)

in Sweden:

(k)

subparagraph (i) shall become subparagraph (n);

— statlig inkomstskatt,

(l)

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

— kupongskatt,

‘(o)

in the Republic of Hungary:

— személyi jövedelemadó,

— társasági adó,

— osztalékadó;

— kommunal inkomstskatt;’

(t)

subparagraph (o) shall become subparagraph (y);

2.

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

‘ — in the Czech Republic:

(p)

in the Republic of Malta:

— Ministr financí or an authorised representative;

— taxxa fuq l — income’;

— in the Republic of Estonia:

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

— Rahandusminister or an authorised representative;

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— in the Republic of Cyprus:

Article 3

— Ο Υπουργός Οικονομικών or

an authorised

representative;

— in the Republic of Latvia:

— Valsts ieņēmumu dienests;

— in the Republic of Lithuania:

— Finansu ministras or an authorised representative;

— in the Republic of Hungary:

— a pénzügyminiszter or an authorised representative;

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 con-
nection 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 connec-
tion with the adjustment of profits of associated enterprises,

— in the Republic of Malta:

and

— il-Ministru responsabbli għall-finanzi or an autho-

rised representative;

— in the Republic of Poland:

— the Protocol amending the Convention on the elimination of
double taxation in connection with the adjustment of profits
of associated enterprises,

— Minister Finansów or an authorised representative;

in the Danish, Dutch, English, French, Finnish, German, Greek,
Irish, Italian, Portuguese, Spanish and Swedish languages.

— in the Republic of Slovenia

— Ministrstvo

za

finance

or

an

authorised

representative;

— in the Slovak Republic:

— Minister financií or an authorised representative;’

3.

in Article 3 (1), the indent:

‘ — in Italy:

The text of the Convention on the elimination of double taxation
in connection with the adjustment of profits of associated enter-
prises, of the Convention on the accession of the Republic of Aus-
tria, 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 associ-
ated enterprises in the Czech, Estonian, Latvian, Lithuanian, Hun-
garian, 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, Pol-
ish, 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.

il Ministro delle Finanze or an authorised representative’,

shall be replaced by the following:

Article 4

‘ — in Italy:

Il Capo del Dipartimento per le Politiche Fiscali or an
authorised representative’.

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.

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Article 5

(b)

the dates of entry into force of this Convention between the
States that have ratified, accepted or approved it.

This Convention shall enter into force, as between the Contract-
ing States which have ratified, accepted or approved it, on the first
day of the third month following the deposit of the last instru-
ment of ratification, acceptance or approval by these States.

Article 7

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;

This Convention, drawn up in a single original in the Czech, Dan-
ish, Dutch, English, Estonian, Finnish, French, German, Greek,
Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Por-
tuguese, 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 Euro-
pean Union. The Secretary-General shall transmit a certified copy
to the Governments of each signatory State.

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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 hó 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.

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POUR SA MAJESTE LE ROI DES BELGES
VOOR ZIJNE MAJESTEIT DE KONING DER BELGEN
FÜR SEINE MAJESTÄT DER KÖNIG DER BELGIER

ZA PREZIDENTA ČESKÉ REPUBLIKY

FOR HENDES MAJESTÆT DANMARKS DRONNING

FÜR DEN PRÄSIDENTEN DER BUNDESREPUBLIK DEUTSCHLAND

EESTI VABARIIGI PRESIDENDI NIMEL

ΓΙΑ ΤΟΝ ΠΡΟΕΔPO THΣ EΛΛHNIKHΣ ΔHMOKPATIAΣ

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POR SU MAJESTAD EL REY DE ESPAÑA

POUR LE PRÉSIDENT DE LA RÉPUBLIQUE FRANÇAISE

THAR CEANN UACHTARÁN NA hÉIREANN
FOR THE PRESIDENT OF IRELAND

PER IL PRESIDENTE DELLA REPUBBLICA ITALIANA

ΓΙΑ ΤΟΝ ΠΡΟΕΔPO THΣ KYΠPIAKHΣ ΔHMOKPATIAΣ

LATVIJAS REPUBLIKAS MINISTRU KABINETA VĀRDĀ

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LIETUVOS RESPUBLIKOS PREZIDENTO VARDU

POUR SON ALTESSE ROYALE LE GRAND-DUC DE LUXEMBOURG

A MAGYAR KÖZTÁRSASÁG ELNÖKE RÉSZÉRŐL

GĦALL-PRESIDENT TA’ MALTA

VOOR HARE MAJESTEIT DE KONINGIN DER NEDERLANDEN

FÜR DEN BUNDESPRÄSIDENTEN DER REPUBLIK ÖSTERREICH

ZA PREZYDENTA RZECZYPOSLITEJ POLSKIEJ

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PELO PRESIDENTE DA REPÚBLICA PORTUGUESA

ZA PREDSEDNIKA REPUBLIKE SLOVENIJE

ZA PREZIDENTA SLOVENSKEJ REPUBLIKY

SUOMEN TASAVALLAN PRESIDENTIN PUOLESTA
FÖR REPUBLIKEN FINLANDS PRESIDENT

FÖR KONUNGARIKET SVERIGES REGERING

FOR HER MAJESTY THE QUEEN OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND