Legal provisions of COM(2013)586 - 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

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Article 1

The Arbitration Convention is amended as follows:

(1)In Article 2(2), points (i) to (xxvii) are replaced by the following:

‘(i)in Belgium:

(a)impôt des personnes physiques/personenbelasting

(b)impôt des sociétés/vennootschapsbelasting

(c)impôt des personnes morales/rechtspersonenbelasting

(d)impôt des non-résidents/belasting der niet-verblijfhouders

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

(ii)in Bulgaria:

(a)данък върху доходите на физическите лица

(b)корпоративен данък

(iii)in the Czech Republic:

(a)daň z přijmů fyzických osob

(b)daň z přijmů právnických osob

(iv)in Denmark:

(a)indkomstskat til staten

(b)den kommunale indkomstskat

(c)den amtskommunale indkomstskat

(v)in Germany:

(a)Einkommensteuer

(b)Körperschaftsteuer

(c)Gewerbesteuer, in so far 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

(ix)in Spain:

(a)Impuesto sobre la Renta de las Personas Físicas

(b)Impuesto sobre Sociedades

(c)Impuesto sobre la Renta de no Residentes

(x)in France:

(a)impôt sur le revenu

(b)impôt sur les sociétés

(xi)in Croatia:

(a)porez na dohodak

(b)porez na dobit

(xii)in Italy:

(a)imposta sul reddito delle persone fisiche

(b)imposta sul reddito delle società

(c)imposta regionale sulle attività produttive

(xiii)in Cyprus:

(a)Φόρος Εισοδήματος

(b)Έκτακτη Εισφορά για την Άμυνα της yημοκρατίας

(xiv)in Latvia:

(a)uzħēmumu ienākuma nodoklis

(b)iedzīvotāju ienākuma nodoklis

(xv)in Lithuania:

(a)Gyventojų pajamų mokestis

(b)Pelno mokestis

(xvi)in Luxembourg:

(a)impôt sur le revenu des personnes physiques

(b)impôt sur le revenu des collectivités

(c)impôt commercial, in so far as this tax is based on trading profits

(xvii)in Hungary:

(a)személyi jövedelemadó

(b)társasági adó

(c)osztalékadó

(xviii)in Malta:

(a)taxxa fuq l-income

(xix)in the Netherlands:

(a)inkomstenbelasting

(b)vennootschapsbelasting

(xx)in Austria:

(a)Einkommensteuer

(b)Körperschaftsteuer

(xxi)in Poland:

(a)podatek dochodowy od osób fizycznych

(b)podatek dochodowy od osób prawnych

(xxii)in Portugal:

(a)imposto sobre o rendimento das pessoas singulares

(b)imposto sobre o rendimento das pessoas coletivas

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

(xxiii)in Romania:

(a)impozitul pe venit

(b)impozitul pe profit

(c)impozitul pe veniturile obținute din România de nerezidenți

(xxiv)in Slovenia:

(a)dohodnina

(b)davek od dobička pravnih oseb

(xxv)in Slovakia:

(a)daň z príjmov právnických osôb

(b)daň z príjmov fyzických osôb

(xxvi)in Finland:

(a)valtion tuloverot/de statliga inkomstskatterna

(b)yhteisöjen tulovero/inkomstskatten för samfund

(c)kunnallisvero/kommunalskatten

(d)kirkollisvero/kyrkoskatten

(e)korkotulon lähdevero/källskatten på ränteinkomst

(f)rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig

(xxvii)in Sweden:

(a)statlig inkomstskatt

(b)kupongskatt

(c)kommunal inkomstskatt

(xxviii)in the United Kingdom:

(a)Income Tax

(b)Corporation Tax.’

(2)In Article 3(1), the list is replaced by the following:

‘—in Belgium:

De minister van Financiën or an authorised representative,

Le ministre des finances or an authorised representative,

in Bulgaria:

Министъра на финансите or an authorised representative,

in the Czech Republic:

Ministr financí or an authorised representative,

in Denmark:

Skatteministeren or an authorised representative,

in Germany:

Der Bundesminister der Finanzen or an authorised representative,

in Estonia:

Rahandusminister or an authorised representative,

in Ireland:

The Revenue Commissioners or an authorised representative,

in Greece:

Ο Υπουργός των Οικονομικών or an authorised representative,

in Spain:

El ministro de Economía y Hacienda or an authorised representative,

in France:

Le ministre chargé du budget or an authorised representative,

in Croatia:

Ministar financija or an authorised representative,

in Italy:

Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative,

in Cyprus:

Ο Υπουργός Οικονομικών or an authorised representative,

in Latvia:

Valsts ieņēmumu dienests,

in Lithuania:

Finansų ministras or an authorised representative,

in Luxembourg:

Le ministre des finances or an authorised representative,

in Hungary:

a pénzügyminiszter or an authorised representative,

in Malta:

il-Ministru responsabbli għall-finanzi or an authorised representative,

in the Netherlands:

De Minister van Financiën or an authorised representative,

in Austria:

Der Bundesminister für Finanzen or an authorised representative,

in Poland:

Minister Finansów or an authorised representative,

in Portugal:

O Ministro das Finanças or an authorised representative,

in Romania:

Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,

in Slovenia:

Minister za finance or an authorised representative,

in Slovakia:

Minister financií or an authorised representative,

in Finland:

Valtiovarainministeriö or an authorised representative,

Finansministeriet or an authorised representative,

in Sweden:

Finansministern or an authorised representative,

in the United Kingdom:

The Commissioners of Inland Revenue or an authorised representative.’

Article 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 Croatian language, shall be authentic under the same conditions as the other language versions of those texts.

Article 3

The Arbitration Convention, as amended by the Protocol of 25 May 1999, the Conventions of 21 December 1995 and of 8 December 2004, Decision 2008/492/EC, as well as by this Decision, shall enter into force between Croatia and each of the other Member States of the Union on 1 January 2015.

Article 4

This Decision shall enter into force on the day following that of its publication in the Official Journal of the European Union.