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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 (2008/492/EC)

EU Decision 2008/492 · Adopted 23 June 2008 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

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

(2008/492/EC)

THE COUNCIL OF THE EUROPEAN UNION,

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,

Whereas:

(1)

Convention 90/436/EEC of 23 July 1990, on the elimination of double taxation in connection with the adjustment of profits of associated enterprisesf1 (the Arbitration Convention) was signed at Brussels on 23 July 1990 and entered into force on 1 January 1995.

(2)

The Arbitration Convention was amended by a Protocolf2 signed on 25 May 1999 and which entered into force on 1 November 2004, the Convention of 21 December 1995f3 signed on 21 December 1995, and the Convention of 8 December 2004f4 signed on 8 December 2004.

(3)

Article 3(3) of the 2005 Act of Accession provides that Bulgaria and Romania accede to the conventions and protocols 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 2008f5 amending Annex I to the Act of Accession 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.

(4)

In accordance with Article 3(4) of the 2005 Act of Accession the Council is to make all adjustments required by reason of accession to those Conventions and Protocol,

HAS DECIDED AS FOLLOWS:

Annotations to the whole text

Footnotes

f1

OJ L 225, 20.8.1990, p. 10.

f2

OJ C 202, 16.7.1999, p. 1.

f3

OJ C 26, 31.1.1996, p. 1.

f4

OJ C 160, 30.6.2005, p. 1.

f5

See page 6 of this Official Journal.

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. 4Article 4
  5. Signature
  6. Attachment
  7. Division

1

The Arbitration Convention is hereby amended as follows:

  1. (1)

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

    1. (i)

      ‘in Belgium:

      1. (a)

        impôt des personnes physiques/personenbelasting

      2. (b)

        impôt des sociétés/vennootschapsbelasting

      3. (c)

        impôt des personnes morales/rechtspersonenbelasting

      4. (d)

        impôt des non-résidents/belasting der niet-verblijfhouders

      5. (e)

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

    2. (ii)

      in Bulgaria:

      1. (a)

        данък върху доходите на физическите лица

      2. (b)

        корпоративен данък

    3. (iii)

      in the Czech Republic:

      1. (a)

        daň z příjmů fyzických osob

      2. (b)

        daň z příjmů právnických osob

    4. (iv)

      in Denmark:

      1. (a)

        indkomstskat til staten

      2. (b)

        den kommunale indkomstskat

      3. (c)

        den amtskommunale indkomstskat

    5. (v)

      in Germany:

      1. (a)

        Einkommensteuer

      2. (b)

        Koerperschaftsteuer

      3. (c)

        Gewerbesteuer, insofar as this tax is based on trading profits

    6. (vi)

      in Estonia:

      1. (a)

        tulumaks

    7. (vii)

      in Ireland:

      1. (a)

        Cáin Ioncaim

      2. (b)

        Cáin Chorparáide

    8. (viii)

      in Greece:

      1. (a)

        φόρος εισοδήματος φυσικών προσώπων

      2. (b)

        φόρος εισοδήματος νομικών προσώπων

      3. (c)

        εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης

    9. (ix)

      in Spain:

      1. (a)

        Impuesto sobre la Renta de las Personas Físicas

      2. (b)

        Impuesto sobre Sociedades

      3. (c)

        Impuesto sobre la Renta de no Residentes

    10. (x)

      in France:

      1. (a)

        impôt sur le revenu

      2. (b)

        impôt sur les sociétés

    11. (xi)

      in Italy:

      1. (a)

        imposta sul reddito delle persone fisiche

      2. (b)

        imposta sul reddito delle società

      3. (c)

        imposta regionale sulle attività produttive

    12. (xii)

      in Cyprus:

      1. (a)

        Φόρος Εισοδήματος

      2. (b)

        Έκτακτη Εισφορά για την Άμυνα της Δημοκρατίας

    13. (xiii)

      in Latvia:

      1. (a)

        uzņēmumu ienākuma nodoklis

      2. (b)

        iedzīvotāju ienākuma nodoklis

    14. (xiv)

      in Lithuania:

      1. (a)

        Gyventojų pajamų mokestis

      2. (b)

        Pelno mokestis

    15. (xv)

      in Luxembourg:

      1. (a)

        impôt sur le revenu des personnes physiques

      2. (b)

        impôt sur le revenu des collectivités

      3. (c)

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

    16. (xvi)

      in Hungary:

      1. (a)

        személyi jövedelemadó

      2. (b)

        társasági adó

      3. (c)

        osztalékadó

    17. (xvii)

      in Malta:

      1. (a)

        taxxa fuq l-income

    18. (xviii)

      in the Netherlands:

      1. (a)

        inkomstenbelasting

      2. (b)

        vennootschapsbelasting

    19. (xix)

      in Austria:

      1. (a)

        Einkommensteuer

      2. (b)

        Körperschaftsteuer

    20. (xx)

      in Poland:

      1. (a)

        podatek dochodowy od osób fizycznych

      2. (b)

        podatek dochodowy od osób prawnych

    21. (xxi)

      in Portugal:

      1. (a)

        imposto sobre o rendimento das pessoas singulares

      2. (b)

        imposto sobre o rendimento das pessoas colectivas

      3. (c)

        derrama para os municípios sobre o imposto sobre o rendimento das pessoas colectivas

    22. (xxii)

      in Romania:

      1. (a)

        impozitul pe venit

      2. (b)

        impozitul pe profit

      3. (c)

        impozitul pe veniturile obținute din România de nerezidenți

    23. (xxiii)

      in Slovenia:

      1. (a)

        dohodnina

      2. (b)

        davek od dobička pravnih oseb

    24. (xxiv)

      in Slovakia:

      1. (a)

        daň z príjmov právnických osôb

      2. (b)

        daň z príjmov fyzických osôb

    25. (xxv)

      in Finland:

      1. (a)

        valtion tuloverot/de statliga inkomstskatterna

      2. (b)

        yhteisöjen tulovero/inkomstskatten för samfund

      3. (c)

        kunnallisvero/kommunalskatten

      4. (d)

        kirkollisvero/kyrkoskatten

      5. (e)

        korkotulon lähdevero/källskatten å ränteinkomst

      6. (f)

        rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig

    26. (xxvi)

      in Sweden:

      1. (a)

        statlig inkomstskatt

      2. (b)

        kupongskatt

      3. (c)

        kommunal inkomstskatt

    27. (xxvii)

      in the United Kingdom:

      1. (a)

        Income Tax

      2. (b)

        Corporation Tax.’

  2. (2)

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

    • ‘in Bulgaria:

      Министъра на финансите или негов упълномощен представител,

    • in Romania:

      Președintele Agenției Naționale de Administrare Fiscală sau un reprezentant autorizat.’

2

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 languagesf1 shall be authentic under the same conditions as the other language versions of these Conventions and Protocol.

3

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.

4

This Decision shall take effect on 1 July 2008.

Signature

Done at Luxembourg, 23 June 2008.

For the Council

The President

I. Jarc

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: