CELEX: 42005A0630(01)
Language: en
Date: 2004-12-08 00:00:00
Title: 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

30.6.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 160/1
            
         
      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,
   
               
            
            
               
            
         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,
   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,
   HAVE AGREED AS FOLLOWS:
   Article 1
   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 hereby accede to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, signed in Brussels on 23 July 1990, with all the adjustments 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.
   Article 2
   The Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises is hereby amended as follows:
   
               1.
            
            
               in Article 2(2):
               
                           (a)
                        
                        
                           the following subparagraph shall be inserted after subparagraph (a):
                           
                                       ‘(b)
                                    
                                    
                                       in the Czech Republic:
                                       
                                                   —
                                                
                                                
                                                   daň z příjmů fyzických osob,
                                                
                                             
                                                   —
                                                
                                                
                                                   daň z příjmů právnických osob;’
                                                
                                             
                                 
                     
                           (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):
                           
                                       ‘(e)
                                    
                                    
                                       in the Republic of Estonia:
                                       
                                                   —
                                                
                                                
                                                   tulumaks;’
                                                
                                             
                                 
                     
                           (e)
                        
                        
                           subparagraph (d) shall become subparagraph (f);
                        
                     
                           (f)
                        
                        
                           subparagraph (e) shall become subparagraph (g) and shall be replaced by the following text:
                           
                                       ‘(g)
                                    
                                    
                                       in Spain:
                                       
                                                   —
                                                
                                                
                                                   Impuesto sobre la Renta de las Personas Físicas,
                                                
                                             
                                                   —
                                                
                                                
                                                   Impuesto sobre Sociedades,
                                                
                                             
                                                   —
                                                
                                                
                                                   Impuesto sobre la Renta de no Residentes;’
                                                
                                             
                                 
                     
                           (g)
                        
                        
                           subparagraph (f) shall become subparagraph (h);
                        
                     
                           (h)
                        
                        
                           subparagraph (g) shall become subparagraph (i);
                        
                     
                           (i)
                        
                        
                           subparagraph (h) shall become subparagraph (j) and shall be replaced by the following text:
                           
                                       ‘(j)
                                    
                                    
                                       in Italy:
                                       
                                                   —
                                                
                                                
                                                   imposta sul reddito delle persone fisiche,
                                                
                                             
                                                   —
                                                
                                                
                                                   imposta sul reddito delle società,
                                                
                                             
                                                   —
                                                
                                                
                                                   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,
                                                
                                             
                                                   —
                                                
                                                
                                                   Pelno mokestis;’
                                                
                                             
                                 
                     
                           (k)
                        
                        
                           subparagraph (i) shall become subparagraph (n);
                        
                     
                           (l)
                        
                        
                           the following subparagraphs shall be inserted after subparagraph (n):
                           
                                       ‘(o)
                                    
                                    
                                       in the Republic of Hungary:
                                       
                                                   —
                                                
                                                
                                                   személyi jövedelemadó,
                                                
                                             
                                                   —
                                                
                                                
                                                   társasági adó,
                                                
                                             
                                                   —
                                                
                                                
                                                   osztalékadó;
                                                
                                             
                                 
                                       (p)
                                    
                                    
                                       in the Republic of Malta:
                                       
                                                   —
                                                
                                                
                                                   taxxa fuq l — income’
                                                
                                             
                                 ;
                        
                     
                           (m)
                        
                        
                           subparagraph (j) shall become subparagraph (q);
                        
                     
                           (n)
                        
                        
                           subparagraph (k) shall become subparagraph (r);
                        
                     
                           (o)
                        
                        
                           the following subparagraph shall be inserted after subparagraph (r):
                           
                                       ‘(s)
                                    
                                    
                                       in the Republic of Poland:
                                       
                                                   —
                                                
                                                
                                                   podatek dochodowy od osób fizycznych,
                                                
                                             
                                                   —
                                                
                                                
                                                   podatek dochodowy od osób prawnych;’
                                                
                                             
                                 
                     
                           (p)
                        
                        
                           subparagraph (l) shall become subparagraph (t);
                        
                     
                           (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:
                           
                                       ‘(x)
                                    
                                    
                                       in Sweden:
                                       
                                                   —
                                                
                                                
                                                   statlig inkomstskatt,
                                                
                                             
                                                   —
                                                
                                                
                                                   kupongskatt,
                                                
                                             
                                                   —
                                                
                                                
                                                   kommunal inkomstskatt;’
                                                
                                             
                                 
                     
                           (t)
                        
                        
                           subparagraph (o) shall become subparagraph (y);
                        
                     
         
               2.
            
            
               the following indents shall be added to Article 3(1):
               
                           ‘—
                        
                        
                           in the Czech Republic:
                           
                                       —
                                    
                                    
                                       Ministr financí or an authorised representative;
                                    
                                 
                     
                           —
                        
                        
                           in the Republic of Estonia:
                           
                                       —
                                    
                                    
                                       Rahandusminister or an authorised representative;
                                    
                                 
                     
                           —
                        
                        
                           in the Republic of Cyprus:
                           
                                       —
                                    
                                    
                                       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;
                                    
                                 
                     
                           —
                        
                        
                           in the Republic of Malta:
                           
                                       —
                                    
                                    
                                       il-Ministru responsabbli għall-finanzi or an authorised representative;
                                    
                                 
                     
                           —
                        
                        
                           in the Republic of Poland:
                           
                                       —
                                    
                                    
                                       Minister Finansów or an authorised representative;
                                    
                                 
                     
                           —
                        
                        
                           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:
                           il Ministro delle Finanze or an authorised representative’
                        
                     ,
               shall be replaced by the following:
               
                           ‘—
                        
                        
                           in Italy:
                           Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative’
                        
                     .
            
         Article 3
   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 connection 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 connection with the adjustment of profits of associated enterprises,
               and
            
         
               —
            
            
               the Protocol amending the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises,
            
         in the Danish, Dutch, English, French, Finnish, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages.
   The text of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, of 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, and of the Protocol amending the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises in the Czech, Estonian, Latvian, Lithuanian, Hungarian, 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, Polish, 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.
   Article 4
   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.
   Article 5
   This Convention shall enter into force, as between the Contracting States which have ratified, accepted or approved it, on the first day of the third month following the deposit of the last instrument of ratification, acceptance or approval by these States.
   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;
            
         
               (b)
            
            
               the dates of entry into force of this Convention between the States that have ratified, accepted or approved it.
            
         Article 7
   This Convention, drawn up in a single original in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, 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 European Union. The Secretary-General shall transmit a certified copy to the Governments of each signatory State.
   
      
         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 hό 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.
         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
         
            
         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
         
            
         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
         
            
         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