Key Benefits:
The President of the Republic,
On the report of the Prime Minister and the Minister for Foreign Affairs,
In light of articles 52 to 55 of the Constitution;
In view of Act No. 2006-1249 of 13 October 2006 authorising the approval of the Convention between the Government of the French Republic and the Government of the Republic of Slovenia with a view to the avoidance of double taxation Tax on income and on capital and to prevent tax evasion and avoidance (a protocol);
Given the amended Decree No. 53-192 of 14 March 1953 on the ratification and publication of international commitments entered into By France,
Describes:
The Convention between the Government of the French Republic and the Government of the Republic of Slovenia in To avoid double taxation in respect of taxes on income and on capital and to prevent tax evasion and avoidance (together a protocol), signed in Ljubljana on 7 April 2004, will be published in the Official Journal of the Republic French.
The Prime Minister and the Minister for Foreign Affairs shall each be responsible for The execution of this Decree, which will be published in the Official Journal of the French Republic.
C O N V E N T I O N
BETWEEN THE GOVERNMENT OF THE FRENCH REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA TO PROVIDE TAXES ON INCOME TAXES AND FORTUNE AND PREVENTING THE EVASION AND FRAUD TAX (ENSEMBLE A PROTOCOL)
The Government of the French Republic and the Government of the Republic of Slovenia,
Desiring to conclude a Convention for the avoidance of double taxation in respect of taxes on income and on To prevent tax evasion and avoidance,
have agreed to the following provisions:
Article 1
Persons Covered
This Convention applies to persons who are Residents of a Contracting State or both Contracting States.
Article 2
Taxes Covered
1. This Convention shall apply to taxes on income and on capital collected on behalf of a Contracting State, its political subdivisions or its local authorities, irrespective of the system of collection.
2. Taxes on income and on capital shall be regarded as taxes on total income, on total capital, or on items of income or capital, including taxes on gains from the alienation of movable property or Real estate, taxes on the total amount of wages paid by businesses, and taxes on capital gains.
3. The current taxes to which the Convention applies are in particular:
(a) In the case of Slovenia:
(i) the corporate income tax ("davek od dobicka pravnih oseb") ;
ii) personal income tax Physical ("dohodnina") ;
(iii) wealth tax ("davek na premozenje") ;
(iv) the wage tax ("davek na izplacane place") ;
v) the tax on banks and savings banks (" davek na bilancno vsoto bank in Hranilnic ") ;
(hereinafter called " Slovenian tax ").
(b) For France:
i) income tax;
ii) corporate tax;
iii) payroll tax; and
iv) social contributions Generalised;
v) contributions for the repayment of social debt;
vi) corporate tax contributions;
vii) solidarity tax on wealth;
including all deductions at source, all Accounts and advances uncounted on these taxes;
(hereinafter referred to as " French tax).
4. The Convention shall also apply to taxes of an identical or similar nature which would be established after the date of signature of the Convention and which would be in addition to, or in place of, existing taxes. The competent authorities of the Contracting States shall communicate the significant changes made to their respective tax laws.
Article 3
General Definitions
1. For the purposes of this Convention, unless the context requires a different interpretation:
a) the expressions " Contracting State " And " Other Contracting State " Designate, as appropriate, France or Slovenia;
(b) the term " France " Designates the European and overseas departments of the French Republic, including the territorial sea, and beyond those areas on which, in accordance with international law, the French Republic has sovereign rights to the The exploration and exploitation of the natural resources of the seabed, the subsoil and the underlying waters;
(c) the term " Slovenia " Means, in its geographical acceptance, the territory of the Republic of Slovenia, including The maritime areas on which Slovenia can exercise its sovereign or jurisdictional rights in accordance with international law;
(d) the term " Person " Includes natural persons, corporations and all other groups of People;
e) the term " Company " Means any legal entity, or entity that is considered to be a legal entity for the purposes of taxation;
(f) the term " Enterprise " Applies to the exercise of any activity or business;
(g) Expressions " Enterprise of a Contracting State " And " Enterprise of the other Contracting State " Designate a business carried on by a resident of a Contracting State and a business carried on by a resident of the other State Contracting;
h) expression " International traffic " Means any transport by a ship or aircraft operated by a company in which the place of effective management is situated in a Contracting State, except when the ship or The aircraft is operated only between points in the other Contracting State:
(i) the expression " Competent authority " Means;
i) in the case of France: the Minister responsible for the budget or his authorized representative;
ii) in the The case of Slovenia: the Ministry of Finance of the Republic of Slovenia or its authorized representative;
j) the expression " National " Means:
(i) any natural person possessing the nationality of a Contracting State;
(ii) all Legal person, partnership or association established in accordance with the laws in force in a Contracting State;
k) the term " Business " Includes the practice of liberal professions or other character activities
2. For the purposes of the application of the Convention at any time by a Contracting State, any term or expression which is not defined therein shall have the meaning which it has at that time the law of that State in respect of the taxes to which the Convention applies, the meaning Attributed to this term or expression by the tax law of that State on the meaning assigned to it by the other branches of the law of that State.
Article 4
Resident
1. For the purposes of this Convention, the expression " Resident of a Contracting State " Means any person who, by virtue of the law of that State, is liable to tax in that State, on account of his domicile, residence, seat of Or any other criterion of a similar nature and shall also apply to that State and to all its political subdivisions or to its territorial authorities and to legal persons under public law of that State or its political subdivisions Or local authorities. However, this expression does not include persons who are liable to tax in that State only for income from sources in that State or for the wealth therein.
2. Where, according to the provisions of paragraph 1, a natural person is a resident of both Contracting States, the situation shall be settled in the following manner:
a) that person shall be considered to be a resident only of the State in which it Has a permanent home; if it has a permanent home in both states, it is considered to be a resident only of the State with which its personal and economic ties are the closest (centre of the Vital interests);
(b) if the State in which that person has the centre of his vital interests cannot be determined, or if it has a permanent home in none of the States, it shall be considered to be a resident only of the State Where it is habitually present;
(c) if that person is habitually resident in the two States or is not habitually resident in any of them, it shall be considered to be a resident only of the State of which it has the Nationality;
d) if that person has the nationality of the two States or if it does not have the nationality of any of them, the competent authorities of the Contracting States shall decide the question by mutual agreement.
3. Where, according to the provisions of paragraph 1, a person other than a natural person is a resident of both Contracting States, it shall be considered to be a resident only of the State in which its place of effective management is
. The expression " Resident of a Contracting State " Includes, where that State is France, the partnerships and groups of persons whose effective management office is located in France.
Article 5
Permanent establishment
1. For the purposes of this Convention, the expression " Permanent establishment " Means a fixed place of business through which a business operates all or part of its business.
2. The expression " Permanent establishment " Includes:
a) a management seat;
b) a branch;
c) an office;
d) a factory;
e) a workshop, and
f) a mine, oil or gas well, quarry or any other Natural resource extraction location.
3. A construction or installation site is a permanent establishment only if its duration exceeds 12 months.
4. Notwithstanding the preceding provisions of this Article, it is deemed not to be " Permanent establishment " If:
a) facilities are used solely for the purpose of storage, exhibition or delivery of goods belonging to The enterprise;
(b) the goods belonging to the enterprise are stored for storage, exhibition or delivery only;
(c) the goods belonging to the enterprise are stored for the sole purpose of processing by a Other business;
d) a fixed place of business is used solely for the purpose of purchasing goods or collecting information for the business;
e) a fixed place of business is used for the sole purpose of exercising, for The enterprise, any other preparatory or auxiliary activity;
f) a fixed place of business shall be used solely for the purposes of the cumulative exercise of activities referred to in subparagraphs a to e, provided that the overall activity of The fixed place of business resulting from this stacking keeps a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 6 applies-acts on behalf of a business and has in a Contracting State powers that it Habitually exercises it in order to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State for all the activities that that person carries out for the enterprise, unless The activities of that person are limited to those mentioned in paragraph 4 and which, if exercised through a fixed place of business, would not allow this facility to be regarded as a Permanent establishment under the provisions of this subsection.
6. A business shall not be regarded as having a permanent establishment in a Contracting State solely because it carries on business there through a broker, general commission agent or any other agent with a status Independent, provided that these persons act within the ordinary course of their activity.
7. The fact that a company that is a resident of a Contracting State controls or is controlled by a company that is a resident of the other Contracting State or carries on business in that other State (whether through a permanent establishment or not) Is sufficient in itself to make any of these companies one permanent establishment of the other.
Article 6
Real Estate Income
1. Income from immovable property (including income from agricultural or forestry holdings) may be taxed in the Contracting State in which such immovable property is situated.
2. The expression " Real estate " Has the meaning assigned to it by the law of the Contracting State in which the property in question is situated. The term includes in any case the accessory, the dead or alive stock of the agricultural and forestry holdings, the rights to which the provisions of private law relating to land ownership apply, the usufruct of immovable property, and The rights to variable or fixed payments for the exploitation or concession of the exploitation of mineral deposits, sources and other natural resources; ships, ships and aircraft shall not be regarded as property Real estate.
3. The provisions of paragraph 1 shall apply to income derived from direct exploitation, rental or leasing, and any other form of immovable property.
4. Where shares, shares or other rights in a company, trust or comparable institution give the enjoyment of immovable property situated in a Contracting State and held by that company, trust or comparable institution, the income From direct use, rental or use in any other form of this right of enjoyment may be taxed in that State notwithstanding the provisions of Article 7.
5. The provisions of paragraphs 1, 3 and 4 shall also apply to income from immovable property of a business.
Article 7
Business Profits
1. The profits of a business of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the business carries on business in such a way, the profits of the enterprise may be taxed in the other State but only to the extent that they are attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, it shall be charged, in each Contracting State, to that Permanent establishment of profits which it could have made if it had constituted a separate undertaking carrying out identical or similar activities under identical or similar conditions and dealing independently with the undertaking of which It is a permanent establishment.
3. In order to determine the profits of a permanent establishment, the expenses incurred for the purposes of that permanent establishment, including management and general administrative expenses, shall be allowed to be deducted from the permanent establishment. The state in which the permanent establishment is located, or elsewhere.
4. No profit is charged to a permanent establishment because it has simply purchased goods for the business.
5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined each year according to the same method, unless there are valid and sufficient grounds to do otherwise.
6. Where profits include items of income dealt with separately in other Articles of this Convention, the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
Marine and Air Navigation
1. Profits arising from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the undertaking is situated. These profits include income derived by that business from the leasing of coques from ships or aircraft or the use, maintenance or rental of containers for the carriage of goods or goods in traffic Provided that such activities are incidental to the operation, in international traffic, of ships or aircraft by the enterprise.
2. If the place of effective management of a shipping company is on board a ship, that seat shall be considered to be situated in the Contracting State in which the home port of that ship is located, or, in the absence of a home port, in the State Contractor whose operator of the ship is a resident.
3. The provisions of paragraph 1 of this Article shall also apply to profits derived from participation in a pool, joint operation or an international operating agency.
Article 9
Enterprises Associated
1. When:
(a) a business of a Contracting State participates directly or indirectly in the direction, control or capital of a business of the other Contracting State, or that
(b) the same persons participate directly or Indirectly to the management, control or capital of a business of a Contracting State and of a business of the other Contracting State,
and that, in either case, the two undertakings are, in their commercial relations or Financial, linked by agreed or imposed conditions which differ from those which would be agreed between independent undertakings, the profits which, without these conditions, would have been realised by one of the undertakings but could not be In fact because of these conditions may be included in the profits of that business and taxed accordingly.
2. Where a Contracting State includes in the profits of a business of that State-and accordingly imposes-profits on which a business of the other Contracting State has been taxed in that other State, and the profits thus included are The profits that would have been made by the company of the first State if the conditions agreed between the two undertakings had been those which would have been agreed between independent undertakings, the other State shall make an adjustment Appropriate to the amount of the tax that has been collected on those profits if it considers that the adjustment is justified. In order to determine this adjustment, account shall be taken of the other provisions of this Convention and, if necessary, the competent authorities of the Contracting States shall consult each other.
Article 10
Dividends
1. Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2. (a) the dividends referred to in paragraph 1 may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the law of that State, but, if their beneficial owner is a resident of the other State The tax so charged shall not exceed 15 % of the gross amount of the dividends;
(b), however, dividends paid by a company which is a resident of a Contracting State, and of which the beneficial owner is a company which is a resident of Resident of the other Contracting State and who directly holds at least 20 % of the capital of the company paying the dividends, shall be taxable only in that other State.
This paragraph shall not affect the taxation of the company under Benefits used to pay dividends.
3. A resident of Slovenia who receives dividends paid by a company which is a resident of France may obtain a refund of the account in so far as the latter has actually been paid by the company on account of such dividends. The gross amount of the pre-account refunded shall be treated as a dividend for the purposes of the Convention. The provisions of paragraph 2 shall apply to
. The term " Dividends " Means income from shares, shares or jouissance rights, mine shares, founders' shares or other beneficiaries except debts, as well as income subject to the scheme of the distributions by the Tax laws of the Contracting State of which the distributing corporation is a resident. It is understood that the term " Dividends " Does not include the income referred to in section 15.
5. The provisions of paragraphs 1 and 2 shall not apply where the beneficial owner of the dividends, being a resident of a Contracting State, carries on, in the other Contracting State of which the company paying the dividends is a resident, an activity By the intermediary of a permanent establishment situated therein and the holding of dividends in respect of which the dividends are paid is effectively connected with it. In this case, the provisions of Article 7 shall apply.
6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not levy any tax on dividends paid by the company, except to the extent that such dividends are Paid to a resident of that other State or to the extent that the holding of the dividends is effectively connected to a permanent establishment situated in that other State, or to levy no tax, in respect of the taxation of profits not Distributed, on the undistributed profits of the company, even if the dividends paid or undistributed profits consist wholly or partly in profits or income from that other State.
7. The provisions of this Agreement shall not apply if the principal purpose of the dividend-generating interest is to take advantage of the provisions of this Article.
Article 11
Interest
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which it arises and according to the law of that State, but, if the beneficial owner of the interest is a resident of the other Contracting State, the tax so established shall not Exceed 5 % of the gross interest amount.
3. Notwithstanding the provisions of paragraph 2, the interests referred to in paragraph 1 shall be taxable only in the Contracting State of which the person receiving the interest is a resident, if that person is the beneficial owner, and if one of the The following conditions are met:
(a) that person is one of the Contracting States, its central bank, a local authority of that State or any of their legal persons under public law;
(b) interest is paid in respect of claims Or loans guaranteed or insured by a Contracting State, its central bank, one of its local authorities or one of their legal persons under public law; or, in the case of France, by the " French Commercial Insurance Company Outside " (COFACE); or, in the case of Slovenia, by " Slovenian Export Company " (Druzba za zavarovanje in financiranje izvoza Slovenije); or by any body established in either Contracting State after the date of signature Of this Convention and which intervenes in the context of financing or a guarantee of a public nature of the foreign trade and which is approved by mutual agreement of the competent authorities;
(c) that person is a holding company Directly at least 20 % of the capital of the company paying the interest, or the company paying the interest directly holds at least 20 % of the capital of the receiving company, or a third company resident in one of the Contracting States Directly holds at least 20 % of the capital of the corporation that pays the interest and capital of the receiving company.
4. The term " Interest " Used in this Article means income from claims of any kind, whether or not accompanied by mortgage guarantees or a clause on participation in the profits of the debtor, and, in particular, income from public funds and Bonds of borrowings, including bonuses and prizes attached to these securities. Late payment penalties shall not be considered as interest within the meaning of this Article. The term " Interest " Does not include income items that are treated as dividends in accordance with section 10.
5. The provisions of paragraphs 1, 2 and 3 shall not apply where the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises from a business carried on by the intermediary A permanent establishment situated therein and the debt-claim for the interest is effectively connected with it. In this case, the provisions of Article 7 shall apply.
6. Interest shall be deemed to arise in a Contracting State when the debtor is a resident of that State. However, where the debtor of the interest, whether or not he is a resident of a Contracting State, has in a Contracting State a permanent establishment for which the debt giving rise to the interest payment has been incurred and which bears the burden of These interests shall be deemed to arise from the State in which the permanent establishment is situated.
7. Where, because of the special relationship between the payer and the beneficial owner or both of the debtor and the other person, the amount of interest, taking into account the claim for which they are paid, exceeds the amount Where the debtor and the beneficial owner have agreed in the absence of such relationships, the provisions of this Article shall apply only to the latter amount. In this case, the excess part of the payments shall remain taxable according to the laws of each Contracting State and taking into account the other provisions of this
. The provisions of this Convention shall not apply if the claim for interest has been set up or assigned primarily in order to take advantage of the provisions of this Article.
Article 12
Royalties
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State if that resident is the beneficial owner of the royalties.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but, if the beneficial owner of the royalties is resident in the other State, the tax so charged shall not exceed 5 % of the Gross royalty amount.
3. Notwithstanding the provisions of paragraph 2, the royalties referred to in paragraph 1 shall be taxable only in the Contracting State of which the person receiving the royalties is a resident, if that person is the beneficial owner of the royalties, and if those royalties Consist of remuneration of any kind paid for the use or grant of the use of a copyright in a literary or artistic work, including cinematographic works, live broadcasts, films, magnetic tapes Or other means of exploitation or reproduction in the field of television or
. Notwithstanding the provisions of paragraph 2, the royalties referred to in paragraph 1 shall be taxable only in the Contracting State of which the person receiving the royalties is a resident, if that resident is a company that directly holds at least 20 % of the Capital of the company paying the royalties, or if the company paying the royalties directly holds at least 20 % of the capital of the receiving company, or if a third company resident in one of the Contracting States directly owns the Less than 20 % of the capital of the corporation that pays the royalties and the capital of the receiving company.
5. The term " Royalties " Used in this Article means remuneration of any kind paid for the use or grant of the use of a copyright in a literary, artistic or scientific work, including works Cinematographic, films, magnetic tapes or other means of exploitation or reproduction in the field of television or broadcasting, of a patent, of a trademark or of a trade mark, of a design Or a model, plan, formula or secret process or for information relating to experience acquired in the industrial, commercial or scientific field ("know-how").
6. The provisions of paragraphs 1, 2, 3 and 4 shall not apply where the beneficial owner of the royalties, being a resident of a Contracting State, carries on in the other Contracting State in which the royalties arise a business activity by The intermediary of a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with it. In this case, the provisions of Article 7 shall apply.
7. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. However, where the debtor of the royalties, whether or not he is a resident of a Contracting State, has in a State a permanent establishment for which the obligation giving rise to the payment of the royalties has been incurred and which bears the burden of those Royalties, these shall be deemed to arise from the State in which the permanent establishment is situated.
8. Where, by reason of a special relationship between the payer and the beneficial owner or between one and the other with third parties, the amount of the royalties, taking into account the benefit for which they are paid, Exceeds the one agreed upon by the payer and the beneficial owner in the absence of such relationships, the provisions of this section apply only to the latter amount. In this case, the excess part of the payments shall remain taxable under the laws of each Contracting State and taking into account the other provisions of this Convention.
9. The provisions of this Convention shall not apply if the right or property of the royalties has been constituted or affected primarily in order to take advantage of the provisions of this Article.
Article 13
Capital Gains
1. (a) Gains from the alienation of immovable property referred to in Article 6 may be taxed in the Contracting State in which such immovable property is situated.
(b) Gains from the alienation of shares, shares or other rights in a company, A comparable trust or institution, whose assets or assets consist of more than 50 % of their value or derive more than 50 % of their value-directly or indirectly through the interposition of one or more other corporations, trusts, or Comparable institutions-of immovable property referred to in Article 6 and situated in a Contracting State or of rights relating to such property may be taxed in that State. For the purposes of this provision, the real property affected by such a corporation in its own business activity is not considered.
2. Gains from the alienation of movable property forming part of the assets of a permanent establishment that a business of a Contracting State has in the other Contracting State, including such gains from the alienation of that establishment Stable (either alone or with the whole enterprise), may be taxed in that other State.
3. Gains from the alienation of property that form part of an enterprise's assets consisting of ships or aircraft operated by it in international traffic or in movable property pertaining to the operation of such ships or aircraft shall not be Taxable in the Contracting State in which the place of effective management of the enterprise is situated.
4. Gains from the alienation of any property other than those referred to in paragraphs 1, 2 and 3 shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14
Employment income
1. Subject to the provisions of Articles 15, 16, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State, unless The employment is not exercised in the other Contracting State. If the employment is exercised, the remuneration received as such is taxable in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first State if:
a) the beneficiary stays In the other State for a period or periods not exceeding a total of 183 days in any period of twelve consecutive months beginning or ending in the taxation year concerned, and
(b) the remuneration shall be paid by a Employer or on behalf of an employer who is not a resident of the other State, and
(c) the remuneration is not borne by a permanent establishment which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration received in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the head office Company is located.
Article 15
Tokens
Presence tokens and other similar payments that a resident of a Contracting State receives as a member of the Board of directors of a company that is a resident of the other Contracting State may be taxed in that other State.
Article 16
Artistes and Athletes
1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State from his or her personal activities exercised in the other Contracting State as an entertainer, such as a theatre, film, Radio or television, or that a musician, or as an athlete, may be taxed in that other State.
2. Where the income from activities that an entertainer or sportsman exercises personally and in that capacity is attributed not to the artist or the athlete himself but to another person, whether or not he or she is a resident of a Contracting State, Such income may be taxed, notwithstanding the provisions of Articles 7 and 14, in the Contracting State in which the activities of the artist or sportsman are exercised.
3. Notwithstanding the provisions of paragraph 1, income derived by a resident of a Contracting State from his personal activities exercised in the other Contracting State as an entertainer or sportsman shall be taxable only in the first State Where such activities in the other State are financed mainly by public funds of the first State, its political subdivisions or local authorities, or their legal persons under public law.
4. Notwithstanding the provisions of paragraph 2, where the income from activities that a resident of a Contracting State, entertainer or sportsman, carries out personally and in that capacity in the other Contracting State shall be attributed not to the artist Or the Athlete himself but to another person, whether or not he is a resident of a Contracting State, such income shall, notwithstanding the provisions of Articles 7 and 14, be taxable only in the first State in respect of such activities. Other persons are financed mainly by public funds of this first State, its political subdivisions or its local authorities, or their legal persons governed by public law.
Article 17
Pensions
Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration, paid to a resident of a Contracting State in respect of prior employment, shall be taxable only In this state
Article 18
Public Remuneration
1. (a) Salaries, wages and other similar remuneration, other than pensions, paid by a Contracting State or a political subdivision or a local authority thereof or by one of their legal persons under public law Physical person in respect of services rendered to that State or subdivision or community or legal entity of public law shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall not be Taxable in the other Contracting State if the services are rendered in that State and the natural person is a resident of that State and has the nationality of the State without having at the same time the nationality of the first
. (a) Pensions paid by a Contracting State or a political subdivision or a local authority thereof or by one of their legal persons governed by public law, either directly or by drawing on funds which they have constituted, to a Physical person, in respect of services rendered to that State, subdivision, community or legal person of public law shall be taxable only in that State.
(b) However, such pensions shall be taxable only in the other Contracting State if the Physical person is a resident of that State and possesses the nationality without having at the same time the nationality of the first
. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages and other similar remuneration and to pensions paid in respect of services rendered in the course of an enterprise carried on by a Contracting State or One of its political subdivisions or local authorities or one of their public legal entities.
Article 19
Teachers and researchers
Subject to the provisions of Article 18, and notwithstanding the provisions of paragraphs 1 and 2 of Article 14, remuneration derived by a teacher or researcher who is, or was immediately before travelling to a Contracting State, a resident of the other State Contracting and who stay in the first State for the sole purpose of teaching or carrying out research on such activities shall be taxable only in the other State. This provision shall apply only for a period not exceeding 24 months counted from the date of the first arrival of the teacher or researcher in the first State in order to teach or engage in research. However, where the research is not undertaken in the public interest but mainly for the purpose of achieving a particular benefit to one or more specified persons, the provisions of paragraphs 1 and 2 Article 14 applies.
Article 20
Students
The sums that a student or trainee who is, or was immediately before travelling to a Contracting State, a resident of The other Contracting State and staying in the first State for the sole purpose of continuing its education or training shall be paid in order to cover its costs of maintenance, education or training shall not be taxable in that State, provided that they come from Sources outside this state.
Article 21
Other revenue
1. (a) The income of a resident of a Contracting State, from where it arises, of which that resident is the beneficial owner and which is not dealt with in the foregoing Articles of this Convention shall be taxable only in that State if The resident is subject to tax on account of these income items in that State. If this condition of taxation is not met, these income items shall remain taxable in the other Contracting State and according to its law.
(b) The condition of taxation provided for in the a shall not apply if the beneficial owner of the elements of the Income is a Contracting State, one of its political subdivisions or one of its territorial communities or a legal person governed by public law.
2. The provisions of paragraph 1 shall not apply to income other than income derived from immovable property as defined in paragraph 2 of Article 6 where the beneficial owner of such income is a resident of a State Contractor, carries on business in the other Contracting State through a permanent establishment situated therein and the right or the property generating income is effectively connected with it. In this case, the provisions of Article 7 shall apply.
3. Where, by reason of a special relationship between the person referred to in paragraph 1 and another person, or between the person and the other person, the amount of the income referred to in the same paragraph exceeds the amount They would be agreed in the absence of such relationships, the provisions of this Article shall apply only to the latter amount. In this case, the excess part of the income shall remain taxable according to the laws of each Contracting State and taking into account the other provisions of this Convention.
Article 22
Fortune
1. (a) Capital represented by immovable property referred to in Article 6, which is owned by a resident of a Contracting State and situated in the other Contracting State, is taxable in that other State.
(b) Capital represented by shares, shares Or other rights in a corporation, trust, or comparable institution, whose assets or assets consist of more than 50 % of their value or derive more than 50 % of their value-directly or indirectly through the interposition of one or more Several other companies, trusts, or comparable institutions-of immovable property referred to in Article 6 and situated in a Contracting State or of rights in respect of such property shall be taxed in that State. For the purposes of this provision, the real property affected by such a corporation on its own operation is not considered.
2. Capital represented by movable property forming part of the assets of a permanent establishment that a business of a Contracting State has in the other Contracting State is taxable in that other State.
3. Capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective management Is located.
4. All other assets of a resident of a Contracting State shall be taxable only in that State.
Article 23
Elimination of double taxation
1. In the case of France, double taxation shall be eliminated as follows:
(a) Notwithstanding any other provision of this Convention, income that is taxable or taxable only in Slovenia in accordance with Provisions of the Convention shall be taken into account when calculating the French tax where they are not exempt from corporate tax under French domestic law. In this case, the Slovenian tax is not deductible from such income, but the resident of France is entitled, subject to the conditions and limits provided for in (i) and (ii), to a tax credit attributable to the French tax. This tax credit is equal to:
i) for income not mentioned in the ii), the amount of the French tax corresponding to those income, provided that the beneficiary resident in France is subject to the Slovenian tax on account of such income;
ii) For income subject to tax on companies referred to in Article 7 and paragraph 2 of Article 13 and for income referred to in Articles 10, 11 and 12, Article 13, paragraph 1, paragraph 3 of Article 14, Article 15 and Paragraphs 1 and 2 of Article 16 and Article 21, in the amount of the tax paid in Slovenia in accordance with the provisions of those Articles; however, this tax credit may not exceed the amount of the French tax corresponding to those income.
(b) A resident of France who has taxable capital in Slovenia in accordance with the provisions of paragraphs 1 or 2 of Article 22 is also taxable in France on account of that fortune. The French tax is calculated under the deduction of a tax credit equal to the amount of tax paid in Slovenia on that capital. However, this tax credit may not exceed the amount of the French tax corresponding to that capital.
(c) (i) It is understood that the expression " Amount of the French tax corresponding to these income " Used at a point:
-when The tax owing on the basis of these income is calculated by applying a proportional rate, the proceeds of the amount of net income considered by the rate actually applied to them;
-where the tax owing on the basis of that income is calculated by Application of a progressive scale, the proceeds of the amount of net income considered by the rate resulting from the ratio between the tax actually payable on the basis of the total net income taxable under French law and the amount of that net income
This interpretation applies by analogy to the expression " Amount of the French tax corresponding to this capital " Used in b.
ii) it is understood that the expression " Amount of tax paid in Slovenia " Employed in a and b Means the amount of the Slovenian tax actually borne on a definitive basis as a result of income or assets considered, in accordance with the provisions of the Convention, by the resident of France who is taxed on those income or Assets under French law.
2. In the case of Slovenia, double taxation shall be eliminated as follows:
(a) Where a resident of Slovenia receives income or has capital which, in accordance with the provisions of this Convention, is Taxable in France, Slovenia grants:
i) on the tax it collects on the income of that resident, a deduction of an amount equal to the income tax paid in France;
ii) on the tax it collects on the capital of that resident Resident, a deduction of an amount equal to the tax on wealth paid in France.
In either case, the deduction cannot, however, exceed the fraction of the income tax or capital tax, calculated before deduction, Corresponding to taxable income or capital in France.
(b) Where, in accordance with any provision of the Convention, the income that a resident of Slovenia receives or the wealth he possesses is exempt from tax in Slovenia, however, Slovenia may, in calculating the amount of tax on the rest of the income or capital of that resident, take into account the exempted income or capital.
Article 24
Non-discrimination
1. The nationals of a Contracting State shall not be subject in the other Contracting State to any taxation or any obligation connected therewith, which is more or more burdensome than those to which nationals of that other State are or may be subjected Find in the same situation, especially with regard to the residence. This provision shall also apply, notwithstanding the provisions of Article 1, to persons who are not residents of a Contracting State or both Contracting States.
2. The taxation of a permanent establishment that a business of a Contracting State has in the other Contracting State is not established in that other State in a less favourable way than the taxation of undertakings in that other State which exercise the same Activity. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State personal deductions, allowances and tax reductions depending on the situation or the family charges It grants to its own residents.
3. Unless the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, paragraph 8 of Article 12 or paragraph 3 of Article 21 are applicable, interest, royalties and other expenses paid by a business Of a Contracting State to a resident of the other Contracting State shall be deductible for the purpose of determining the taxable profits of that enterprise under the same conditions as if they had been paid to a resident of the first-mentioned State
Debts of a business of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of that enterprise, be deductible under the same conditions as if they had been incurred in respect of a First state resident.
4. The undertakings of a Contracting State, of which the capital is wholly or partly, directly or indirectly, held or controlled by one or more residents of the other Contracting State, shall not be subject in the first State to any taxation or Requirement, which is more or more burdensome than those to which other similar undertakings in the first state are or may be subject.
5. (a) Where a natural person is employed in a Contracting State, contributions to a pension plan established and recognized for taxation purposes in the other Contracting State which are borne by that person shall be deductible in the The first State for the determination of the taxable income of that person, and are treated fiscally in that State in the same way, and subject to the same conditions and restrictions, that contributions to a pension plan recognized for the purposes of Taxation in this first State provided that:
i) the competent authority of the first State admits that the pension scheme is a pension scheme recognised for taxation purposes in that State; and that
ii) that person had Contributed to this pension plan before it contracts a job in the first state.
(b) For the application of a:
i) the expression " Pension plan " Means a plan to which the natural person participates in order to benefit from Retirement benefits payable in respect of employment referred to in a;
(ii) a pension plan is " Recognised for taxation purposes in a State if contributions to that State are eligible for tax relief in that State.
6. The provisions of this Article shall apply, notwithstanding the provisions of Article 2, to taxes of any kind or denomination.
7. If a bilateral treaty or agreement to which the Contracting States are parties, other than this Convention, includes a non-discrimination clause, it is understood that such clauses shall not apply in tax matters.
Article 25
Mutual Agreement Procedure
1. Where a person considers that the measures taken by a Contracting State or both Contracting States result or will result in taxation not in accordance with the provisions of this Convention, it may, irrespective of the remedies Under the national law of those States, submit its case to the competent authority of the Contracting State of which it is a resident or, if its case is covered by Article 24 (1), to that of the Contracting State of which it has nationality. The case must be submitted within three years of the first notification of the measure resulting in taxation not in accordance with the provisions of the
. The competent authority shall endeavour, if the complaint appears to it to be justified and if it is not itself able to provide a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, in To avoid taxation not in accordance with the Convention. The Agreement shall be applied irrespective of the time limits laid down by the domestic law of the Contracting
. The competent authorities of the Contracting States shall endeavour, by mutual agreement, to resolve the difficulties or doubts which may be caused by the interpretation or application of the Convention. They may also work together to eliminate double taxation in cases not covered by the Convention.
4. The competent authorities of the Contracting States may communicate directly with each other, including in a joint committee composed of those authorities or their representatives, with a view to reaching an agreement as indicated in the paragraphs Previous section.
Article 26
Exchange of Information
1. The competent authorities of the Contracting States shall exchange such information as may be necessary for the application of the provisions of this Convention or of the domestic laws relating to taxes of any kind or denomination levied on the account Of the Contracting States, their political subdivisions or their local authorities to the extent that the taxation which it provides is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. Information received by a Contracting State shall be kept secret in the same manner as information obtained under the domestic law of that State and shall be disclosed only to persons or authorities (including courts and tribunals). Administrative bodies) concerned by the establishment or collection of the taxes referred to in the first sentence, by the proceedings or proceedings concerning those taxes, or by the decisions on appeals relating to those taxes. Such persons or authorities shall use this information only for those purposes. They may disclose this information during public court hearings or in judgments.
2. The provisions of paragraph 1 shall in no case be construed as imposing on a Contracting State the obligation:
(a) to take administrative measures derogating from its legislation or that of the other Contracting State;
(b) Provide information that could not be obtained on the basis of its law or that of the other Contracting State;
(c) provide information that would reveal a trade, industrial, professional or process secret Trade or information that would be contrary to public order.
Article 27
Members of diplomatic missions
and consular posts
1. The provisions of this Convention shall not affect the fiscal privileges enjoyed by members of diplomatic missions, consular posts and permanent delegations to international organizations under either General rules of international law, or specific agreements.
2. Notwithstanding the provisions of Article 4, any natural person who is a member of a diplomatic mission, consular post or permanent delegation of a Contracting State, situated in the other Contracting State or in a third State, shall be For the purposes of the Convention, as a resident of the accredited State, provided that it is subject in that State to the same obligations, in respect of taxes on all its income and on its capital, to the residents of that State. State.
3. The Convention shall not apply to international organizations, their organs or officials, or to persons who are members of a diplomatic mission, consular post or permanent delegation of a third State, when they are In the territory of a Contracting State and are not subject in one of the Contracting States to the same obligations, in relation to taxes on all their income and capital, than the residents of that State.
Item 28
Coming into force
1. Each Contracting State shall notify the other of the completion of the procedures required for the implementation of this Convention. It shall enter into force on the first day of the third month following the day on which the last of those notifications is received.
2. The provisions of the Convention shall apply:
(a) in respect of income taxes collected by withholding tax at source, taxable amounts after the calendar year in which the Convention entered into force;
(b) in Income taxes that are not collected by way of withholding at source, the related income, as the case may be, in any calendar year or fiscal year beginning after the calendar year in which the Convention is entered into In force;
(c) in respect of other taxes, to taxation, the generator of which will occur after the calendar year in which the Convention enters into force.
3. With regard to relations between the Government of the French Republic and the Government of the Republic of Slovenia, the provisions of the Convention between the Government of the French Republic and the Government of the Republic of Slovenia Socialist Federative of Yugoslavia for the Avoidance of Double Taxation with Respect to Taxes on Income, signed at Paris, on 28 March 1974, shall cease to have effect from the date on which the corresponding provisions of this Convention will apply for the first time.
Article 29
Denunciation
1. This Convention shall remain in force without limitation. However, after a period of five calendar years following the date of entry into force of the Convention, each Contracting State may denounce it on a notice notified by the diplomatic channel at least six months before the end of any year
2. In this case, the Convention will no longer be applicable:
(a) in respect of income taxes collected by withholding tax at source, taxable amounts after the calendar year in which the denunciation has been notified;
(b) in Tax on income that is not collected by way of withholding tax on income, as the case may be, in any calendar year or fiscal year beginning after the calendar year in which the denunciation has been Notified;
(c) in respect of other taxes, to impositions whose chargeable event will occur after the calendar year in which the denunciation has been notified.
In witness whereof, the undersigned, duly authorized to that effect, Signed this Convention.
Done at Ljubljana, on 7 April 2004, in duplicate, in the French and Slovenian languages, both texts being equally authentic.
P R O T O C O L E
When signing the Convention between the Government of the French Republic and the Government of the Republic of Slovenia For the avoidance of double taxation and the prevention of tax avoidance and evasion with respect to taxes on income and on capital, Governments have agreed on the following provisions which are an integral part of the Convention:
1. (a) in the case of paragraph 3 of Article 2, the tax on wages and the tax on banks and savings banks shall be governed by the provisions of the Convention applicable to the profits of undertakings;
(b) in respect of B of article 2, paragraph 3, the wage tax is governed by the provisions of the Convention applicable to business profits.
2. With regard to Article 7:
(a) where a business of a Contracting State sells goods or carries on an activity in the other Contracting State through a permanent establishment situated therein, the profits thereof Permanent establishment shall not be calculated on the basis of the total amount received by the undertaking but on the sole basis of remuneration attributable to the actual activity of the permanent establishment for those sales or for that activity;
(b) in the case of Contracts, in particular concerning contracts for the study, supply, installation or construction of industrial, commercial or scientific equipment or establishments, or public works, where the undertaking has a permanent establishment, the Profits of that permanent establishment shall not be determined on the basis of the total amount of the contract, but only on the basis of the part of the contract which is actually carried out permanent establishment in the Contracting State in which it is situated. The profits relating to the part of the contract which is carried out in the Contracting State in which the place of effective management of the enterprise is situated shall be taxable only in that State.
3. As regards Article 10, as long as Slovenia is not a member of the European Union, the dividends referred to in paragraph 2 may be taxed in the Contracting State in which they arise, but, if the beneficial owner of the dividends is a Resident of the other Contracting State, the tax so charged shall not exceed 5 % of the gross amount of the
. As regards Article 11, as long as Slovenia is not a member of the European Union, the interests referred to in paragraph 3 may be taxed in the Contracting State in which they arise, but, if the beneficial owner of the interest is a Of the other Contracting State, the tax so charged shall not exceed 5 % of the gross amount of interest.
5. With regard to Article 12:
(a) as long as Slovenia is not a member of the European Union, the royalties referred to in paragraph 4 may be taxed in the Contracting State in which they arise, but, if the beneficial owner of the royalties Is a resident of the other Contracting State, the tax so charged shall not exceed 5 % of the gross amount of the royalties;
(b) remuneration paid for technical services, including analyses or studies of a scientific, geological nature Or technical, for engineering work, including related plans, or for consulting or monitoring services shall not be considered remuneration paid for information relating to an experience acquired in the Industrial, commercial or scientific field. Such remuneration shall be regarded as remuneration for which the provisions of Article 7 apply.
6. The provisions of Article 15 shall apply to the income referred to in Article 62 of the General Code of French Taxation returning to a natural person who is a resident of Slovenia in his capacity as partner or manager of a company which is a resident of France, which is subject to corporate income tax.
7. With regard to Article 24:
(a) in respect of paragraph 1 of that Article, it is understood that a natural or legal person, a partnership or an association that is a resident of a Contracting State is not in the Same situation as a natural or legal person, a partnership or an association that is not a resident of that State, irrespective of the definition of nationality, even if the legal persons, the partnerships and the Associations shall be regarded as nationals of the Contracting State of which it is resident;
(b) tax exemptions and other benefits provided for in the tax law of a Contracting State for the benefit of that State, its subdivisions Policies, its territorial authorities or their legal persons of public law whose activity does not have an industrial or commercial character apply under the same conditions to the other Contracting State, to its Political subdivisions, to its territorial authorities or to their legal persons of public law whose activity is identical or similar. Notwithstanding the provisions of paragraph 6 of this Article, the provisions of this paragraph shall not apply to taxes owing in exchange for services rendered.
8. The provisions of this Convention shall not prevent France from applying the provisions of Article 212 of its General Tax Code relating to under-capitalisation, or other similar provisions which would amend or replace
provisions of the Convention do not prevent Slovenia from applying the provisions of its domestic legislation on under-capitalisation.
9. The competent authorities of the Contracting States may jointly or separately settle the arrangements for the application of this Convention. In particular, in order to obtain in a Contracting State the benefits provided for in Articles 10, 11 and 12, residents of the other Contracting State shall, unless the competent authorities otherwise dispose of it, submit an attestation form In particular the nature and the amount or value of the income concerned, and including the certification of the tax services of that other State.
10. Each of the Contracting States shall retain the right to impose in accordance with its domestic law the income of its residents whose taxation is attributed to the other Contracting State but which are not taken into account for the tax base in that Contracting State. State, in cases where this double exemption is the result of a divergent qualification of the income concerned.
In witness whereof, the undersigned, duly authorized to that effect, have signed this Convention.
Done at Ljubljana, 7 April 2004, in Double copy, in the French and Slovenian languages, both texts being equally authentic.
Done at Paris, March 20, 2007.
Jacques Chirac
By the President of the Republic:
The Prime Minister,
Dominique de Villepin
The Minister for Foreign Affairs,
Philippe Douste-Blazy
For the Government
of the French Republic:
Dominique Gazuy
Ambassador France
in the Republic of Slovenia
For the Government
of the Republic of Slovenia:
Milojka Kolar
State Secretary
to the Ministry of Finance
For the Government
of the French Republic:
Dominique Gazuy
Ambassador of France
in the Republic of Slovenia
For the Government
of the Republic of Slovenia:
Milojka Kolar
Secretary of State
to the Ministry of Finance
