98/1989 Coll.
DECREE
Minister of Foreign Affairs
of 19 December 2003. July 1989
the Agreement between the Government of the Czechoslovak Socialist Republic and the Government
The Hellenic Republic for the avoidance of double taxation and prevention of tax evasion
with respect to taxes on income
On 23 December 2005. October 1986 in Athens was signed between the Government of
The Czechoslovak Socialist Republic and the Government of the Hellenic Republic on the
avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
income.
With the Treaty, expressed its approval of the Federal Assembly of the Czechoslovak
the President of the Czechoslovak Socialist Republic and the Socialist
the Republic has ratified it.
Treaty has entered into force, pursuant to article 27, paragraph 1. 2 day
May 23, 1989.
English translation of the Treaty shall be designated at the same time.
Minister:
JUDr. Mr v.r.
CONTRACT
between the Government of the Czechoslovak Socialist Republic and the Government of the Hellenic
States on avoidance of double taxation and the prevention of fiscal evasion with respect
taxes on income
The Government of the Czechoslovak Socialist Republic and the Government of the Hellenic Republic
Desiring to conclude an agreement on avoidance of double taxation and the prevention of
fiscal evasion with respect to taxes on income,
have agreed as follows:
Article 1
The person to which the contract relates
This agreement shall apply to persons who are resident or established in
one or both of the Contracting States (residents).
Article 2
The tax, to which the contract relates
1. this agreement applies to income tax levied for the benefit of
each of the Contracting States, its subdivisions or local authorities,
whatever way to select any.
2. the following shall be considered income taxes taxes levied on total income, or from
parts of income, including taxes on profits from the alienation of movable or immovable
property and taxes on the increment value.
3. Current taxes, to which the contract relates are:
and in the Czechoslovak Socialist Republic):
1) the income tax;
2) payroll tax;
3) income tax on the literary and artistic activities;
4) tax farming;
5) income tax the population;
6) domestic tax
(hereinafter referred to as "Czechoslovak tax");
(b)) in the Hellenic Republic:
1) tax on income of individuals;
2) income tax of legal entities;
3) post gave organisations established in accordance with the gross proceeds of
buildings
(hereinafter referred to as "Greek tax").
4. This agreement shall also apply to the same or a similar kind of tax,
which are levied after the signature of this agreement, in addition to the current taxes or
instead of them. The competent authorities of the Contracting States shall, at the end of each year
shall communicate the significant changes that will be made in their
the relevant tax laws.
Article 3
General definitions
1. For the purposes of this agreement, unless the context requires a different interpretation:
and) the term "Greece" means the Hellenic Republic and in terms of geographical
includes the territory of the Hellenic Republic and the part of the seabed and its subsoil under the
The Mediterranean Sea, over which the Hellenic Republic exercises its sovereign
rights in accordance with international law;
(b)), the term "Czechoslovakia" indicates the Czechoslovak Socialist
Republic;
(c)) the terms "a Contracting State" and "the other Contracting State" mean respectively according to the
the case of the Czechoslovak Socialist Republic and the Hellenic Republic;
(d)) the term "person" includes natural persons, companies and any other
an Association of persons;
(e)) the term "company" means the person or business departments, the bearer of the
Rights considered for taxation purposes under the organizational bodies;
(f)) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting
State "means the enterprise carried on by a person residing or established in
a Contracting State, or enterprise carried on by a person residing
or registered office in the other Contracting State;
(g)) the term "nationals" means:
1. all natural persons who are nationals of one of the
Contracting State,
2. all legal persons, partnerships and associations of persons who
have been set up under the law in force in a Contracting State;
h) the term "international traffic" means any transport
undertaken by an aircraft which is operated by an undertaking whose place of
effective management is located in a Contracting State, or a boat, that
is registered or provided with documents in one Contracting State, if the
ship or aircraft not operated only between places in the other Contracting
State;
I) the term "competent authority" means:
1. in the case of the Hellenic Republic the Minister of finance or his authorised
representative;
2. in the case of the Czechoslovak Socialist Republic, the Minister of finance
The Czechoslovak Socialist Republic or by his authorised representative.
2. each expression that is not otherwise defined, the application of this
the contract to the Contracting State, meaning that it has under the law of that
the State, which regulates the taxes covered by this agreement, unless
the link does not require a different interpretation.
Article 4
Tax residence
1. the term "resident of a Contracting State" means within the meaning of this
of the Treaty, any person who, under the law of that State, subject to the
that State taxation because of their place of residence, permanent residence, place of
management, or any other similar criteria. This term, however,
does not include persons who are subject to tax in that State, only from the
because income from sources in that State.
2. If the individual is under the provisions of paragraph 1, a resident in the
both of the Contracting States, the position of the specified as follows:
and it is assumed that) this person is resident in that Contracting State in
which he has a permanent home. If he has a permanent home in both Contracting States,
It is assumed that it is resident in that Contracting State for which the
enhanced personal and economic relations (Centre of vital interests).
(b)) if it cannot be determined, the Contracting State in which the person has
the Centre of their vital interests or if it does not have a permanent home in no
Contracting State, it is assumed to be a resident in that Contracting State,
in which usually resides.
(c)) If this person usually resides in both Contracting States or
in any of them, it is assumed to be a resident in that Contracting State,
which he is a citizen.
d) if that person is a national of both Contracting States or
any of them, the competent authorities of the Contracting States to modify
question by mutual agreement.
3. If a person other than an individual is subject to the provisions of paragraph 1,
a resident of both Contracting States, it is assumed, that is resident in
the State in which the place of effective management.
Article 5
Permanent establishment
1. the term "permanent establishment" within the meaning of this Treaty indicates the Permanent
device for business, through which the undertaking carries out completely
or part of their activities.
2. the term "permanent establishment" includes especially:
and instead of keeping);
(b)) race;
(c));
(d) a factory;)
e) a workshop;
f) mine, the site of diesel or gas, a quarry or any other place where the
benefits of natural resources.
3. A building site or installation, or install a device, if you insist
For more than 9 months.
4. Notwithstanding the preceding provisions of this article, the term "permanent
establishment "does not include:
and) device that is used only for storage, display or
the delivery of goods or merchandise belonging to the enterprise;
(b)) the supply of goods belonging to the enterprise solely for the purpose
storage, display or delivery;
(c)) the supply of goods belonging to the enterprise solely for the purpose
the processing of another undertaking;
d) durable equipment for the business, which is used only for the purpose of
purchase of goods, or collecting information for the enterprise;
e) durable equipment for the business, which is used only for the enterprise
the implementation of other activities which have a preparatory or auxiliary
character;
(f)) for business durable equipment used exclusively for the combination of activities
referred to in paragraphs a) to (e)), provided that the resulting activity
durable equipment resulting from this combination is preparatory or auxiliary
character.
5. a person acting in a Contracting State on behalf of an undertaking of the second
Contracting State-other than an independent agent, which is subject to
paragraph 6-is considered as a ' permanent establishment ' in the first-mentioned State,
If it is in this State, equipped with power of Attorney, which there usually
uses and which allows her to enter into contracts on behalf of the firm, unless the
the activities of this person is not restricted to purchases of goods for the company.
6. the company is not expected to have a permanent establishment in a Contracting
the State just because it carries out its activities through
a broker, General Commission agent or any other agent of an independent,
If these persons are acting within their proper operation.
7. the fact that a company which is resident in a Contracting
State, controlled by the company or is controlled by a company which is
a resident of the other Contracting State, or which carries on there
activity (whether through a permanent establishment or not), does not make itself
each other from any of this company a permanent establishment of the other company.
Article 6
Income from immovable property
1. the income received by a resident of a Contracting State from immovable
property (including income from agricultural and forestry holdings) located in
the other Contracting State may be taxed in that other State.
2. the term "immovable property" shall be defined in accordance with the law of a Contracting
the State in which such property is situated. This expression includes in any case
accessory to immovable property, livestock and agricultural and
forest holdings and rights, subject to the provisions of the civil law
relating to land, the right to the enjoyment of immovable property and rights to
variable or fixed salaries for mining or consent to the unfair advantage
mineral deposits, sources and other natural resources; ships, boats and
the aircraft will not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income from the direct use, letting, or
any other manner of use of immovable property.
4. The provisions of paragraphs 1 and 3 shall apply equally to the income from immovable
the assets of the company and to income from immovable property used for the performance of
an independent profession.
Article 7
The profits of enterprises
1. The profits of an enterprise of a Contracting State will be taxed only in that
State if the undertaking does not pursue its activities in the other Contracting State
through a permanent establishment that is located there. If
the enterprise carries on business in this way, the profits of the enterprise may be
taxed in that other State, but only to the extent that it is
can be attributed to that permanent establishment.
2. If an enterprise of a Contracting State, carries on business in the
the other Contracting State through a permanent establishment that is there
placed, attach, subject to the provisions of paragraph 3 in any
Contracting State of such permanent establishment profits which could
so if it were a separate enterprise carried out the same or
similar activities under the same or similar conditions and was completely
independent contact with the enterprise of which it is a permanent establishment.
3. when calculating the profits of a permanent establishment shall be allowed to deduct the costs,
spent on the objectives of the permanent establishment including expenses
management and general administrative expenses, whether incurred in the State in which the
the permanent establishment is situated or elsewhere.
4. If a Contracting State determine the gains that
to be added to a permanent establishment on the basis of allocation of the total
the profits of the enterprise to its various parts, does not preclude the provisions of paragraph 2, to
the State has set the profits to be taxed by the usual
the Division; the method used for distribution of profits must, however, be such that the
the result was in accordance with the principles laid down in this article.
5. no permanent establishment of nepřičtou gains based on the fact that
only goods for the company.
6. the Profits to be attributed to a permanent establishment for purposes of the
the preceding paragraphs shall each year, in the same way, if the
There are insufficient grounds for a different procedure.
7. where profits include receipts, which are dealt with separately in the
the other articles of this agreement, the provisions of those articles shall not affect the
the provisions of this article.
Article 8
Shipping and air transport
1. Profits from the operation of aircraft in international traffic will be taxed at only
in the Contracting State in which the effective centre of management is located
of the business.
2. Profits from the operation of ships in international traffic will be taxed only in the
the Contracting State in which the ships are registered or in which the
released their documents.
3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool,
the joint operation or to other international operating organization.
Article 9
Associated enterprises
If
and the company) of a Contracting State participates directly or indirectly in the
the management, control or capital of an undertaking of the other Contracting State, or
(b)) the same persons participate directly or indirectly in the management, control or
the assets of the enterprise of a Contracting State and enterprise of the other Contracting
State,
and if in these cases are both enterprises in their commercial or
financial relations terms that agree or they were
stored and which differ from those which would have been agreed upon between the
businesses are independent, they can be incorporated into the profits of this business and
as a result, taxed profits, that without these conditions would have been
accrued to one of the businesses, which, however, due to the following conditions
could not be achieved.
Article 10
Dividends
1. dividends paid by a company which is resident in the same
Contracting State, to a person who is resident in the other Contracting State,
shall be taxable in both Contracting States.
2. the term "dividends" as used in this article means income from shares,
jouissance shares or profit participation certificates, kuksů, founders, shares
or other rights-with the exception of claims-with profit and revenue
of the other shares in the companies that are under the law of
States in which is a company that pays dividends is resident,
built on a par with the income from the shares.
3. The provisions of paragraph 1 shall not apply where the actual recipient
of the dividends, being a resident in a Contracting State, carries on business in the
the other Contracting State in which the resident company paying
dividends, industrial or commercial activity through a fixed
the establishment, which is located there, or independent profession
through a permanent base located there, and if the participation, for the
which the dividends are paid is effectively connected to such permanent establishment
or this permanent base. In such a case, the provisions of
Article 7 or article 14.
4. Where a company which is resident in a Contracting State
achieves profits or income from the other Contracting State, that
the second State to tax dividends paid by the company, unless such
dividends are paid to a person who is a resident in this second
State, or that participation, for which dividends are paid, really belongs to
to a permanent establishment or a fixed base, which are located in the
other State, nor subject the company's undistributed profits tax
retained earnings, even if the dividends paid or the undistributed profits
consists wholly or partly of profits or income realised in this
the second State.
Article 11
Interest
1. interest arising in a Contracting State and paid to the person who
is resident in the other Contracting State, may be taxed in that other
State.
2. However, such interest may also be taxed in the Contracting State in
where is their source, according to the laws of that State,
However, if the recipient is the beneficial owner of the interest, the tax so
imposed shall not exceed 10% of the gross amount of the interest.
The competent authorities of the Contracting States shall determine by mutual agreement the way
the application of this restriction.
3. Notwithstanding the provisions of paragraph 2, interest arising from a loan
provided by the Government of a Contracting State, or by the Bank, or any
other institutions in the name of or on behalf of the Government, will be subject to
only taxation in the Contracting State in which the recipient is a resident.
4. The term "interest" as used in this article means income from debt-claims
any kind, secured and not secured the right to
real estate or supplement about participation in the debtor's profits, and in particular income
from government bonds and debentures, including premiums and prizes related to the
those securities, bonds or debentures.
Penalty for late payment for the purpose of this article is not considered
the interest.
5. The provisions of paragraphs 1 and 2 shall not apply if the recipient of the interest,
that is resident in a Contracting State, carries on business in the other Contracting
State in which they have interest source, industrial or commercial activity
through a permanent establishment situated therein, or independent
the profession through a permanent base located there, and if
the claim from which the interest is paid, it actually binds to that permanent
establishment or that fixed base. In that case, shall apply
the provisions of article 7 or article 14.
6. It is anticipated that interest to arise in a Contracting State,
If the payer is that State itself, its governing body, local
the authority or person who is a resident in this State. However, if the
the payer, whether he is or is not a resident in a Contracting State, has in the
a Contracting State a permanent establishment or a fixed base in the
connection with which the indebtedness on which the interest is paid, and
that this interest carries to its detriment, it is assumed that such interest should
a source in the Contracting State in which the permanent establishment or a permanent
the base is located.
7. If the amount of the interest, having regard to the debt, of which
they are paid, exceeds the due to the special relationship between the
the payer and the actual recipient of the interest, or that one or the other with
third parties, the amount which would have been had given the payer with the actual
the recipient, if it wasn't for such relationship, the provisions of this
article just on this last-mentioned amount. The amount of the salaries that it
exceeds, in this case, may be taxed in accordance with the legislation of the
Each Contracting State and taking into consideration other provisions of this
of the Treaty.
Article 12
License fees
1. Royalties arising in a Contracting State and paid
a person who is resident in the other Contracting State, may be taxed in the
that other State.
2. the royalties and licence fees referred to in paragraph 3a) can be taxed, however, also
in the Contracting State in which it is their source, according to the legal
the laws of this State. The tax thus determined, however, cannot exceed 10% of the
of the gross amount of the royalties.
The competent authorities of the Contracting States shall determine by mutual agreement the way
the application of this restriction.
3. the term "royalties" as used in this article means a refund
any kind of paid for the use of or consent to the use of:
and) patent, trade mark, design or model, plan, secret formula
or manufacturing process or industrial, commercial or scientific
equipment, or for information relating to experience gained in the
the field of industrial, commercial or scientific;
(b)) a copyright for literary, artistic or scientific
including cinematographic and tv films.
4. The provisions of paragraphs 1 and 2 shall not apply if the recipient of the license
the charges, which is resident in a Contracting State, carries on business in the
the other Contracting State in which the royalties the source, either
industrial or commercial activity through a permanent establishment,
that is placed there, or independent profession through a permanent
the base located there, and the right or property, which give rise to
royalty are actually associated with them. In this case,
can be applied to the provisions of article 7 or article 14.
5. It is assumed that the licence fees have a source in a Contracting
State when the payer is that State itself, its governing body, local
the authority or person who is a resident in this State. However, if the
the payer of the royalties, whether he is or is not a resident in any
Contracting State, has in a Contracting State a permanent establishment or
a permanent base in connection with which the obligation was established on the basis of
the license fees are paid, and who is to his detriment these license
fees, it is assumed that these licence fees should arise in the
the Contracting State in which the permanent establishment is situated.
6. If the amount of the royalties, having regard to
the performance for which they are paid, exceeds as a result of special relationship
existing between the payer and the actual recipient, or that one even
the second keeps with third parties, the amount which would have been had given the debtor
to the actual recipient, if it wasn't for such relationships, the
the provisions of this article to the last-mentioned amount. The amount of the
the salaries that it exceeds, in this case will be taxed according to the legal
the laws of each Contracting State and taking into account other
the provisions of this agreement.
Article 13
Gains from the alienation of property
1. the profits that a resident of a Contracting State receives from the alienation
immovable property, which is defined in article 6 and which is located in
the other Contracting State, may be taxed in that other Contracting State.
2. Gains from the alienation of movable property forming part of the assets of a permanent
the establishment, by an enterprise of a Contracting State in the other Contracting
State, or movable property, which belongs to the permanent base
a resident of a Contracting State has in the other Contracting State for the performance of
the independent professions, including such gains from the alienation of realised
such a permanent establishment (alone or together with the whole enterprise) or
such permanent base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft used in international transport
and movable property, that serves the operation of such ships or aircraft,
will be taxed only in the Contracting State in which they are taxed income from
such ships or aircraft, in accordance with the provisions of article 8 thereof.
4. Gains from the alienation of property, other than that referred to in paragraphs 1,
2 and 3, may be taxed only in the Contracting State in which the alienator
resident.
Article 14
An independent profession
1. Income derived by a resident of a Contracting State receives from the free
profession or other independent activity, will be taxed only in that State,
If the person concerned does not usually available in the other Contracting State a permanent
the base for the performance of its activities. If the available such a permanent
base, may be taxed in the other State revenue, but only to the
the extent to which it is attributable to that fixed base.
2. The expression "liberal profession" includes especially independently carried out by the
the activities of the scientific, literary, artistic, educational or teaching,
as well as the independent activities of physicians, lawyers, engineers,
architects, dentists and accountants.
Article 15
Employment
1. a salaries, wages and other similar remuneration derived by a resident of a Contracting
the State is receiving due to paid employment, they may be subject to
the provisions of articles 16, 18 and 19 to be taxed only in that State, if the
employment is exercised in the other Contracting State. If there is
employment exercised, can be taxed for them received rewards in this
the second State.
2. remuneration which a resident of a Contracting State is receiving because of the
paid employment exercised in the other Contracting State, may be
Notwithstanding the provisions of paragraph 1, be taxed only in the first-mentioned State,
If:
and the recipient is resident in) other State for a period or multiple periods
shall not exceed in the aggregate 183 days in the tax year, and
(b)) the rewards are paid by the employer or by the employer, that
is not a resident of the other State, and
(c) the remuneration is not borne by) a permanent establishment or a fixed base, which has
employer in the other State.
3. Notwithstanding the preceding provisions of this article may be rewards
received due to paid employment exercised aboard a ship or
aircraft in international traffic are taxed only in the Contracting State in which the
are taxed income of such ships or aircraft, in accordance with
the provisions of article 8 thereof.
Article 16
Royalties
Directors ' fees and other similar remuneration derived by a resident of a Contracting State
he receives as a member of the Board of Directors of a company which is a resident in the second
a Contracting State may be taxed in that other State.
Article 17
Artists and athletes
1. the revenue paid by residents of a Contracting State, as
to the public, such as performers. Theatre, film,
radio and television artists, and musicians or athletes, from its
the activities carried out in person in the other Contracting State, may be without
Notwithstanding the provisions of articles 14 and 15 of the taxed in that other State.
2. If the income from the activity that you personally carries out an athlete or
the artist, artists or athletes do this himself, but to another person,
This revenue may be, notwithstanding the provisions of articles 7, 14 and 15
taxed in the Contracting State in which an artist or an athlete performs
their activity.
3. the revenue of the activities defined in paragraph 1, regardless of the
the provisions of the preceding paragraphs shall be exempt from taxation in the Member State
which such activities if these activities
they perform within the framework of cultural agreements concluded between the Contracting States.
Article 18
Board
Pensions and other similar salaries paid by reason of past employment
a resident of a Contracting State, may be subject to the provisions
Article 19, paragraph 2. 2 taxed only in that State.
Article 19
Public function
1.
and, other than) the remuneration, pension paid by one Contracting State, an administrative
Department or local authority of that State, of a natural person for services
proving this State, its administrative department or local authority
may be taxed only in that State.
(b) However, Such remuneration) will be taxed only in the other Contracting State,
If the services are performed in that State and the recipient, which is
a resident of this State
(i) is a citizen of that State, or
(ii) resident in that State only because of these services.
2.
and Pension paid by one) Contracting State, an administrative department or
the local authority of that State either directly or from the funds, which have established,
the physical person for services rendered to that State, administrative body or
the local authority may be taxed only in that State.
(b) However, Such pension) will be taxed only in the other Contracting State,
If the recipient is a resident and citizen of this State.
3. the provisions of articles 15, 16 and 18 shall apply to remuneration and pensions for services
proven in the context of industrial or commercial activities carried out by some
Contracting State, an administrative department or local authority of that State.
Article 20
Professors and students
1. The rewards that a resident of a Contracting State receives for study
or research activities at the high school or university teaching,
Research Institute or other similar establishments for higher education for
temporary residence not exceeding two years in the other Contracting State,
will not be taxed in that other State.
2. Salaries, which a student or trainee, who is or has been
immediately prior to their arrival in a Contracting State a resident of the
in the other Contracting State and who is present in the first-mentioned State only
for the purpose of study or training, to cover the costs of nutrition, studies
or training, shall not be taxed in that State, provided that it is
from sources outside that State.
Article 21
Other income
1. the income of a person who is resident in a Contracting State of which the
specifically not dealt with in the foregoing articles of this agreement, may be
taxed only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income from
immovable property within the meaning of article 6 (1). 2 If the recipient
of such income, being a resident in a Contracting State, carries on business
in the other Contracting State having an industrial or commercial activity
through a permanent establishment situated therein, or independent
the profession through a permanent base located there, and the right or
assets for which the revenue, actually belong to this permanent
establishment or that fixed base. In that case, shall apply
the provisions of article 7 or article 14.
Article 22
Provisions on the exclusion of double taxation
1. In Greece double taxation will be avoided in the following manner:
If a person who is resident in Greece, is receiving income, which may
in accordance with the provisions of this agreement, be taxed in Czechoslovakia,
This allows Greece to a resident of deduct an amount corresponding to the tax
paid in Czechoslovakia from its tax liability.
The amount to be deducted, however, it cannot exceed the proportion of the tax, calculated
before it is executed, the deduction which is attributable to the income which may
be taxed in Czechoslovakia.
2. In the UK will be the Elimination of double taxation in the following way:
and if the person) is resident in Czechoslovakia, is in receipt of income
that may be in accordance with the provisions of this Treaty are taxed in Greece, cut the
Czechoslovakia was subject to the provisions referred to in subparagraph (b)) of this
paragraph this revenue from taxation, but may, in calculating the amount of tax from the
other income of that person, apply the rate of tax which would have been applied,
If revenue has not been exempted from taxation.
(b)) may, when depositing taxes Czechoslovakia to persons who are resident in the
Czechoslovakia, include in the tax base income, which may be based on
the provisions of articles 10, 11, 12, 16 and 17 of this agreement also taxed in the
Greece, but enables to reduce the amount of tax calculated on the basis of this
amount equal to the tax paid in Greece. The amount by which the tax
reduced, however, shall not exceed such a part of the Czechoslovak tax calculated before
the reduction, which rather falls on income which, in accordance with the
the provisions of articles 10, 11, 12, 16 and 17 of this agreement may be taxed
in Greece.
3. If, under the laws of one Contracting State shall be granted partial
or exemption from the taxes to which this agreement applies, the
the other Contracting State for the purpose of calculating the amount of the deduction allowed
the tax, as indicated in the previous paragraphs, this tax is considered
paid.
Article 23
Prohibition of discrimination
1. nationals of a Contracting State shall not be subjected in the
the other Contracting State to any taxation or duties associated with him,
which is other or more burdensome than the taxation and connected requirements
which they are or may be subjected to the nationals of that
the second Member State, who are in the same situation. This provision shall apply without
Notwithstanding the provisions of article 1, also for persons who are not residents
one or both of the Contracting States.
2. the taxation on a permanent establishment which an enterprise of a Contracting State has in the
the other Contracting State, that other State will not be less favourable than
taxation of enterprises of that other State carrying out the same activity.
This provision shall not be construed as an obligation of a Contracting State,
admitting to residents of the other Contracting State personal credits, deductions and
the tax reduction because of the status or family obligations that
grants to its residents.
3. If you will apply the provisions of article 9, article 11, paragraph 2. 7 and
Article 12, paragraph 1. 6, interest, royalties and other expenses paid
the enterprise of a Contracting State to a person who is a resident in the second
a Contracting State to determine the deductible taxable profits of that
the undertaking under the same terms as would have been paid to a person who is
a resident of the first-mentioned State.
4. enterprises of a Contracting State, the capital of which is wholly or partly,
directly or indirectly owned or controlled by a person who is
a resident of the other Contracting State, or a larger number of such persons,
will not be subjected in the first-mentioned State to any taxation or
the obligations associated with him, which is other or more burdensome than the taxation
and with it the obligation to which they are or may be subjected to
other similar businesses for the first-mentioned State.
5. the provisions of this article shall apply notwithstanding the provisions of article
2 the taxes of any kind and name.
Article 24
Deal with cases on the way of the agreement
1. where a person considers that the actions of one or both
of the Contracting States result or will result for her, to taxation, which is not in
accordance with the provisions of this Treaty, may, independently of the provisions
the resource provides the national law of those States,
present your case to the competent authority of the Contracting State of which he is
a resident, or if her case falls under the provisions of article 23, paragraph 1.
1, the competent authority of the Contracting State of which he is a national.
The case must be presented within two years after the first
announced measures to taxation not in accordance with this
the Treaty.
2. If the competent authority of the objection to be justified and
If it is not itself able to find a satisfactory solution, it will try to make the case
edited by agreement with the competent authority of the other Contracting State, so that the
avoid taxation which is not in conformity with this agreement. Achieved
the agreement will be made without regard to the limitation of in accordance with national
the laws of the Contracting States.
3. the competent authorities of the Contracting States shall endeavour to resolve by mutual
the agreement any difficulties or doubts arising out of the interpretation or
application of the Treaty. They may also consult in order to avoid
double taxation in cases not covered by the contract.
4. the competent authorities of the Contracting States may come in direct contact with a view to
reaching an agreement in the sense of the preceding paragraphs. If oral
Exchange of views appears to be effective for the achievement of the agreement, can such exchange
opinions held within the Commission, composed of representatives of the competent authorities of the Contracting
States.
Article 25
The exchange of information
1. the competent authorities of the Contracting States shall exchange the information necessary
for the application the provisions of this agreement or of national laws
regulations of the Contracting States shall apply to the taxes which are the subject
This agreement, if the taxation thereunder is not contrary to the provisions of this
the Treaty. Exchange of information is not restricted by article 1. Information received
a Contracting State will be kept secret, as well as information
adopted in accordance with the national legislation of that State and may be
disclosed only to persons or authorities (including courts and administrative authorities), which
dealing with the charge of the assessment or collection of the taxes covered by this
the contract, the enforcement or prosecution in case of such taxes, or
decisions on appeals. Such persons or authorities shall use the
such information only for such purposes. They can apply this information
in public court proceedings or in judicial decisions.
2. The provisions of paragraph 1 shall not be in any way interpreted as
store the Contracting State the obligation:
and management measures) to conduct that would violate the law or
the administrative practice of that or of the other State;
(b)) to divulge information that could not be obtained on the basis of the legal
regulations or in a normal administrative procedure of this or of the other State;
(c)) to divulge information which would have revealed the commercial, industrial,
economic or trade secret or trade process, or whose
communication would be contrary to public policy.
Article 26
Diplomatic and consular officers
No provision of this Agreement shall not affect the tax privileges, which
It is for the diplomatic and consular officials under the General rules of
international law or on the basis of specific agreements.
Article 27
Entry into force of
1. the Governments of the Contracting States shall notify each other that the constitutional requirements for
entry into force of the Treaty are met.
2. the contract shall enter into force on the day of the later notification referred to in
paragraph 1 and its provisions shall take effect in both Contracting States
on income for each tax year beginning with 1. January or later
calendar year following the year in which the agreement
the validity of.
Article 28
Notice of termination
This agreement shall remain in force until denounced by one
Contracting State. Each State party may terminate the contract
through diplomatic channels, within a period of at least six months before the end of each
of the calendar year.
In this case, the contract ceases to apply, both Contracting States
on income for each tax year beginning with 1. January or later
the calendar year following the year in which the notice of termination has been given.
In witness whereof, the duly authorised thereto, have signed this agreement.
Given in duplicate at Athens on 23 June. October 1986 in English
language.
For the Government of the Czechoslovak Socialist Republic:
Ing. Bohuslav Chňoupek v.r.
For the Government of the Hellenic Republic:
Karolos Papoulias v.r.
