{
  "url": "https://openlegislation.uk/eu-decision-2014-899/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2014-899/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Decision\nof 9 December 2014\nconcerning 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\n(2014/899/EU)\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty on European Union,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to the Act of Accession of Croatia, and in particular Articles 3(4) and 3(5) thereof,\nHaving regard to the recommendation from the European Commission,\nAfter consulting the European Parliament,\nWhereas:\n(1)\nConvention 90/436/EEC (‘the Arbitration Convention’) was signed at Brussels on 23 July 1990 and entered into force on 1 January 1995.\n(2)\nThe Arbitration Convention was amended by a Protocol signed on 25 May 1999, a Convention signed on 21 December 1995 and a Convention signed on 8 December 2004, as well as by Council Decision 2008/492/EC.\n(3)\nPursuant to Article 3(4) of the Act of Accession of Croatia, Croatia is to accede to the conventions and protocols concluded between the Member States, listed in Annex I to the Act of Accession. Those conventions and protocols are to enter into force in relation to Croatia on the date determined by the Council.\n(4)\nPursuant to Article 3(5) of the Act of Accession of Croatia the Council is to make all adjustments required by reason of Croatia's accession to those conventions and protocols and to publish the adapted texts in the Official Journal of the European Union,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (OJ L 225, 20.8.1990, p. 10)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Protocol of 25 May 1999 amending the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (OJ C 202, 16.7.1999, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Convention of 21 December 1995 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 (OJ C 26, 31.1.1996, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Convention of 8 December 2004 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 enterprise (OJ C 160, 30.6.2005, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Council Decision 2008/492/EC 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 (OJ L 174, 3.7.2008, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/899/introduction",
    "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."
}