{
  "url": "https://openlegislation.uk/eu-decision-2014-899/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2014-899/article-1.json",
  "legislation": "eudn/2014/899",
  "legislation_title": "Council Decision of 9 December 2014 concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (2014/899/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-899",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The Arbitration Convention is amended as follows:\n(1) In Article 2(2), points (i) to (xxvii) are replaced by the following:\n(i) ‘in Belgium:\n(a) impôt des personnes physiques/personenbelasting\n(b) impôt des sociétés/vennootschapsbelasting\n(c) impôt des personnes morales/rechtspersonenbelasting\n(d) impôt des non-résidents/belasting der niet-verblijfhouders\n(e) taxe communale et la taxe d'agglomération additionnelles à l'impôt des personnes physiques/aanvullende gemeentebelasting en agglomeratiebelasting op de personenbelasting\n(ii) in Bulgaria:\n(a) данък върху доходите на физическите лица\n(b) корпоративен данък\n(iii) in the Czech Republic:\n(a) daň z přijmů fyzických osob\n(b) daň z přijmů právnických osob\n(iv) in Denmark:\n(a) indkomstskat til staten\n(b) den kommunale indkomstskat\n(c) den amtskommunale indkomstskat\n(v) in Germany:\n(a) Einkommensteuer\n(b) Körperschaftsteuer\n(c) Gewerbesteuer, in so far as this tax is based on trading profits\n(vi) in Estonia:\n(a) tulumaks\n(vii) in Ireland:\n(a) Cáin Ioncaim\n(b) Cáin Chorparáide\n(viii) in Greece:\n(a) φόρος εισοδήματος φυσικών προσώπων\n(b) φόρος εισοδήματος νομικών προσώπων\n(c) εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης\n(ix) in Spain:\n(a) Impuesto sobre la Renta de las Personas Físicas\n(b) Impuesto sobre Sociedades\n(c) Impuesto sobre la Renta de no Residentes\n(x) in France:\n(a) impôt sur le revenu\n(b) impôt sur les sociétés\n(xi) in Croatia:\n(a) porez na dohodak\n(b) porez na dobit\n(xii) in Italy:\n(a) imposta sul reddito delle persone fisiche\n(b) imposta sul reddito delle società\n(c) imposta regionale sulle attività produttive\n(xiii) in Cyprus:\n(a) Φόρος Εισοδήματος\n(b) Έκτακτη Εισφορά για την Άμυνα της yημοκρατίας\n(xiv) in Latvia:\n(a) uzħēmumu ienākuma nodoklis\n(b) iedzīvotāju ienākuma nodoklis\n(xv) in Lithuania:\n(a) Gyventojų pajamų mokestis\n(b) Pelno mokestis\n(xvi) in Luxembourg:\n(a) impôt sur le revenu des personnes physiques\n(b) impôt sur le revenu des collectivités\n(c) impôt commercial, in so far as this tax is based on trading profits\n(xvii) in Hungary:\n(a) személyi jövedelemadó\n(b) társasági adó\n(c) osztalékadó\n(xviii) in Malta:\n(a) taxxa fuq l-income\n(xix) in the Netherlands:\n(a) inkomstenbelasting\n(b) vennootschapsbelasting\n(xx) in Austria:\n(a) Einkommensteuer\n(b) Körperschaftsteuer\n(xxi) in Poland:\n(a) podatek dochodowy od osób fizycznych\n(b) podatek dochodowy od osób prawnych\n(xxii) in Portugal:\n(a) imposto sobre o rendimento das pessoas singulares\n(b) imposto sobre o rendimento das pessoas coletivas\n(c) derrama para os municípios sobre o imposto sobre o rendimento das pessoas coletivas\n(xxiii) in Romania:\n(a) impozitul pe venit\n(b) impozitul pe profit\n(c) impozitul pe veniturile obținute din România de nerezidenți\n(xxiv) in Slovenia:\n(a) dohodnina\n(b) davek od dobička pravnih oseb\n(xxv) in Slovakia:\n(a) daň z príjmov právnických osôb\n(b) daň z príjmov fyzických osôb\n(xxvi) in Finland:\n(a) valtion tuloverot/de statliga inkomstskatterna\n(b) yhteisöjen tulovero/inkomstskatten för samfund\n(c) kunnallisvero/kommunalskatten\n(d) kirkollisvero/kyrkoskatten\n(e) korkotulon lähdevero/källskatten på ränteinkomst\n(f) rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig\n(xxvii) in Sweden:\n(a) statlig inkomstskatt\n(b) kupongskatt\n(c) kommunal inkomstskatt\n(xxviii) in the United Kingdom:\n(a) Income Tax\n(b) Corporation Tax.’\n(2) In Article 3(1), the list is replaced by the following:\n‘in Belgium:\nDe minister van Financiën or an authorised representative,\nLe ministre des finances or an authorised representative,\nin Bulgaria:\nМинистъра на финансите or an authorised representative,\nin the Czech Republic:\nMinistr financí or an authorised representative,\nin Denmark:\nSkatteministeren or an authorised representative,\nin Germany:\nDer Bundesminister der Finanzen or an authorised representative,\nin Estonia:\nRahandusminister or an authorised representative,\nin Ireland:\nThe Revenue Commissioners or an authorised representative,\nin Greece:\nΟ Υπουργός των Οικονομικών or an authorised representative,\nin Spain:\nEl ministro de Economía y Hacienda or an authorised representative,\nin France:\nLe ministre chargé du budget or an authorised representative,\nin Croatia:\nMinistar financija or an authorised representative,\nin Italy:\nIl Capo del Dipartimento per le Politiche Fiscali or an authorised representative,\nin Cyprus:\nΟ Υπουργός Οικονομικών or an authorised representative,\nin Latvia:\nValsts ieņēmumu dienests,\nin Lithuania:\nFinansų ministras or an authorised representative,\nin Luxembourg:\nLe ministre des finances or an authorised representative,\nin Hungary:\na pénzügyminiszter or an authorised representative,\nin Malta:\nil-Ministru responsabbli għall-finanzi or an authorised representative,\nin the Netherlands:\nDe Minister van Financiën or an authorised representative,\nin Austria:\nDer Bundesminister für Finanzen or an authorised representative,\nin Poland:\nMinister Finansów or an authorised representative,\nin Portugal:\nO Ministro das Finanças or an authorised representative,\nin Romania:\nPreședintele Agenției Naționale de Administrare Fiscală or an authorised representative,\nin Slovenia:\nMinister za finance or an authorised representative,\nin Slovakia:\nMinister financií or an authorised representative,\nin Finland:\nValtiovarainministeriö or an authorised representative,\nFinansministeriet or an authorised representative,\nin Sweden:\nFinansministern or an authorised representative,\nin the United Kingdom:\nThe Commissioners of Inland Revenue or an authorised representative.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/899/article/1",
    "retrieved_at": "2026-11-01T15:14:32.818847+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}