2008/492/EC: Council Decision 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
Date: 2008-06-23
Institutions: Council of the European Union
Subjects: Bulgaria, Romania, accession to the European Union, corporation tax, double taxation, tax exemption, tax on profits of self-employment

3.7.2008

EN

Official Journal of the European Union

L 174/1

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory)

II

DECISIONS

COUNCIL

COUNCIL DECISION

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

THE COUNCIL OF THE EUROPEAN UNION,

(3)

(2008/492/EC)

Having regard to the 2005 Act of Accession, and in particular
Article 3(4) thereof,

Having regard to the recommendation from the Commission,

Having regard to the opinion of the European Parliament,

Article 3(3) of the 2005 Act of Accession provides that
Bulgaria and Romania accede to the conventions and pro-
tocols concluded between the Member States listed in
Annex I to the 2005 Act of Accession. That Annex, as
supplemented by Council Decision 2008/493/EC of
23 June 2008 (5) amending Annex I to the Act of Acces-
sion of Bulgaria and Romania, includes the Arbitration
Convention, the Protocol signed on 25 May 1999, the
Convention of 21 December 1995 and the Convention of
8 December 2004. They are to enter into force in relation
to Bulgaria and Romania on the date determined by the
Council.

Whereas:

(4)

In accordance with Article 3(4) of the 2005 Act of Acces-
sion the Council is to make all adjustments required by rea-
son of accession to those Conventions and Protocol,

Convention 90/436/EEC of 23 July 1990, on the elimina-
tion of double taxation in connection with the adjustment
of profits of associated enterprises (1) (the Arbitration Con-
vention) was signed at Brussels on 23 July 1990 and
entered into force on 1 January 1995.

HAS DECIDED AS FOLLOWS:

Article 1

The Arbitration Convention was amended by a Protocol (2)
signed on 25 May 1999 and which entered into force on
1 November 2004, the Convention of 21 December
1995 (3) signed on 21 December 1995, and the Conven-
tion of 8 December 2004 (4) signed on 8 December 2004.

(1) OJ L 225, 20.8.1990, p. 10.
(2) OJ C 202, 16.7.1999, p. 1.
(3) OJ C 26, 31.1.1996, p. 1.
(4) OJ C 160, 30.6.2005, p. 1.

The Arbitration Convention is hereby amended as follows:

(1)

In Article 2(2), points (a) to (y) shall be replaced by the
following:

‘(i)

in Belgium:

(a)

impôt des personnes physiques/personenbelasting

(5) See page 6 of this Official Journal.

(1)

(2)

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(b)

impôt des sociétés/vennootschapsbelasting

(ix)

in Spain:

(c)

impôt des personnes morales/rechtspersonen-
belasting

(d)

impôt des non-résidents/belasting der niet-
verblijfhouders

(a)

Impuesto sobre la Renta de las Personas Físicas

(b)

Impuesto sobre Sociedades

(c)

Impuesto sobre la Renta de no Residentes

(e)

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

des

à

(ii)

in Bulgaria:

(x)

in France:

(a)

impôt sur le revenu

(b)

impôt sur les sociétés

(a) данък върху доходите на физическите лица

(xi)

in Italy:

(b) корпоративен данък

(iii)

in the Czech Republic:

(a) daň z příjmů fyzických osob

(b) daň z příjmů právnických osob

(iv)

in Denmark:

(a)

indkomstskat til staten

(b) den kommunale indkomstskat

(c) den amtskommunale indkomstskat

(v)

in Germany:

(a) Einkommensteuer

(b) Koerperschaftsteuer

(c) Gewerbesteuer, insofar as this tax is based on

trading profits

(vi)

in Estonia:

(a)

tulumaks

(vii)

in Ireland:

(a) Cáin Ioncaim

(b) Cáin Chorparáide

(viii)

in Greece:

(a) φόρος εισοδήματος φυσικών προσώπων

(b) φόρος εισοδήματος νομικών προσώπων

(c)

εισφορά υπέρ των επιχειρήσεων ύδρευσης και
αποχέτευσης

(a)

imposta sul reddito delle persone fisiche

(b)

imposta sul reddito delle società

(c)

imposta regionale sulle attività produttive

(xii)

in Cyprus:

(a) Φόρος Εισοδήματος

(b) Έκτακτη Εισφορά για την Άμυνα της Δημοκρατίας

(xiii)

in Latvia:

(a) uzņēmumu ienākuma nodoklis

(b)

iedzīvotāju ienākuma nodoklis

(xiv)

in Lithuania:

(a) Gyventojų pajamų mokestis

(b) Pelno mokestis

(xv)

in Luxembourg:

(a)

impôt sur le revenu des personnes physiques

(b)

impôt sur le revenu des collectivités

(c)

impôt commercial, insofar as this tax is based on
trading profits

(xvi)

in Hungary:

(a)

személyi jövedelemadó

(b)

társasági adó

(c) osztalékadó

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(xvii)

in Malta:

(xxv)

in Finland:

(a)

taxxa fuq l-income

(xviii)

in the Netherlands:

(a)

inkomstenbelasting

(b) vennootschapsbelasting

(xix)

in Austria:

(a) Einkommensteuer

(b) Körperschaftsteuer

(xx)

in Poland:

(a) valtion tuloverot/de statliga inkomstskatterna

(b) yhteisöjen tulovero/inkomstskatten för samfund

(c) kunnallisvero/kommunalskatten

(d) kirkollisvero/kyrkoskatten

(e) korkotulon lähdevero/källskatten å ränteinkomst

(f)

rajoitetusti verovelvollisen lähdevero/källskatten
för begränsat skattskyldig

(a) podatek dochodowy od osób fizycznych

(b) podatek dochodowy od osób prawnych

(xxvi)

in Sweden:

(xxi)

in Portugal:

(a)

imposto sobre o rendimento das pessoas
singulares

(b)

imposto sobre o rendimento das pessoas
colectivas

(a)

statlig inkomstskatt

(b) kupongskatt

(c) kommunal inkomstskatt

(c) derrama para os municípios sobre o imposto
sobre o rendimento das pessoas colectivas

(xxvii) in the United Kingdom:

(xxii)

in Romania:

(a)

impozitul pe venit

(b)

impozitul pe profit

(a)

Income Tax

(b) Corporation Tax.’

(c)

impozitul pe veniturile obținute din România de
nerezidenți

(2) The following indent shall be added to Article 3(1):

(xxiii)

in Slovenia:

(a) dohodnina

(b) davek od dobička pravnih oseb

(xxiv)

in Slovakia:

(a) daň z príjmov právnických osôb

(b) daň z príjmov fyzických osôb

‘— in Bulgaria:

Министъра на финансите или негов упълномощен
представител,

— in Romania:

Pres,edintele Agenției Naționale de Administrare Fiscală
sau un reprezentant autorizat.’

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Article 2

Article 4

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 Bulgarian and
Romanian languages (1) shall be authentic under the same condi-
tions as the other language versions of these Conventions and
Protocol.

This Decision shall take effect on 1 July 2008.

Article 3

Done at Luxembourg, 23 June 2008.

The Arbitration Convention and the Protocol of 25 May 1999,
together with the Conventions of 21 December 1995 and of
8 December 2004, shall enter into force in relation to Bulgaria
and Romania on 1 July 2008.

For the Council
The President
I. JARC

(1) The Bulgarian and Romanian texts of the Conventions and Protocol
shall be published in a special edition of the Official Journal at a later
date.

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UNILATERAL DECLARATIONS CONCERNING THE CONVENTION OF 23 JULY 1990 ON THE ELIMINATION
OF DOUBLE TAXATION IN CONNECTION WITH THE ADJUSTMENT OF PROFITS OF
ASSOCIATED ENTERPRISES

Unilateral Declarations on Article 7 of the Convention on the
elimination of double taxation in connection with the adjustment
of profits of associated enterprises:

Italy, Lithuania and Malta declare that they will apply Article 7(3).

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

Declaration by Bulgaria

The term ‘serious penalties’ means penalties of every kind,
imposed for actions constituting administrative or tax infringe-
ments, including infringements of procedural law concerning tax
assessment and tax collection, as well as for crimes against the tax
system.
‘Serious penalties’ imposed on the enterprise are also
deemed to exist when penalties are imposed for offences commit-
ted against the tax system on an individual from that enterprise
whose actions have influenced the amount of tax liabilities of the
enterprise or the collection therewith.

law or the company law or the tax legislation. It also includes
administrative penalties in regard to:

— refusal to submit the tax statements (declarations) or the
informative statements at the request of the tax bodies,

— refusal to supply documents and records requested by the tax

inspection authorities,

— failing to submit the periodical financial documents and the
accounting reports or, submitting such documents or reports
which include incorrect data,

— actions included in the tax record, according to the legisla-

tion in force.

Declaration by Slovakia

The term ‘serious penalty’ means a penalty imposed according to
the Criminal Code for criminal offences committed with respect
to the infringement of the pertinent tax laws, Tax Administration
Act or Act on Accounting.

Declaration by Romania

Declaration by Spain

The term ‘serious penalty’ includes the commission of any crimi-
nal act provided by the tax evasion law or the accountancy

‘Serious penalties’ shall include administrative penalties for seri-
ous and very serious tax infringements, as well as sentences for
offences affecting public finances.