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Decree No 2004-519 Of 4 June 2004 On The Publication Of The Convention On The Accession Of The Republic Of Austria, The Republic Of Finland And The Kingdom Of Sweden To The Convention On The Elimination Of Double Taxation E. ..

Original Language Title: Décret n° 2004-519 du 4 juin 2004 portant publication de la convention relative à l'adhésion de la République d'Autriche, de la République de Finlande et du Royaume de Suède à la convention relative à l'élimination des doubles impositions e...

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Abstract

Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in the event of the correction of business profits Associated, made in Brussels on 21 December 1995 (1)
NOR: MAEJ0430031D The President of the Republic, On the report of the Prime Minister and the Minister for Foreign Affairs, Having regard to Articles 52 to 55 of the Constitution; Having regard to Law No. 2002-1043 of 6 August 2002 authorising the ratification of the Convention on the Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the Elimination of Double Taxation in Case of Correction of the profits of associated enterprises; Having regard to Decree No. 53-192 of 14 March 1953 relating to the Ratification and publication of the international commitments entered into by France; Having regard to Decree No. 95-144 of 6 February 1995 on the publication of the Convention on the elimination of double taxation in the event of the correction of Profits from associated enterprises, done in Brussels on 23 July 1990, Décrète: 1


JORF #134 of June 11, 2004 Page 10361
text n ° 57



Order No. 2004-519 dated June 4, 2004 Publication of the Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in the event of the correction of business profits Associated, done in Brussels on December 21, 1995 (1)

NOR: MAEJ0430031D ELI: https://www.legifrance.gouv.fr/eli/decret/2004/6/4/MAEJ0430031D/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/decret/2004/6/4/2004-519/jo/texte


The President of the Republic,
On the Prime Minister's Report Minister for Foreign Affairs,
Having regard to Articles 52 to 55 of the Constitution;
In view of Act No. 2002-1043 of 6 August 2002 authorising the ratification of the Convention on the Accession of the Republic of Austria, the Republic of Finland and From the Kingdom of Sweden to the Convention on the elimination of double taxation in the event of the correction of the profits of associated undertakings;
Decree No. 53-192 of 14 March 1953 on the ratification and publication of international commitments entered into by France;
In view of Decree No. 95-144 of 6 February 1995 on the publication of the Convention on the Elimination of Double taxation in the event of the correction of the profits of associated undertakings, made in Brussels on 23 July 1990,

Article 1


The Convention on the Accession of the Republic of Austria, the Republic of Finland and the Kingdom From Sweden to the Convention on the elimination of double taxation in the event of the correction of the profits of associated undertakings, made in Brussels on 21 December 1995, shall be published in the Official Journal of the French Republic.

Article 2


The Prime Minister and the Minister for Foreign Affairs shall each have responsibility for the execution of this Decree, which shall be published in the Official Journal of the French Republic.

Appendix



C O N V E N T I O N


ON THE ACCESSION OF THE REPUBLIC OF AUSTRIA, DE LA THE REPUBLIC OF FINLAND AND THE KINGDOM OF SWEDEN TO THE CONVENTION ON THE ELIMINATION OF OF THE DOUBLES IMPOSITIONS IN THE CASE OF CORRECTION OF THE VOLUNTEERS ASSOCIATED WITH
High Contracting Parties to the Treaty establishing the European Community,
Considering that the Republic of Austria, the Republic of Finland and the Kingdom Sweden, by becoming members of the Union, undertook to accede to the Convention on the elimination of double taxation in the event of the correction of the profits of associated undertakings, opened for signature in Brussels on 23 July 1990,
Have decided to conclude this Agreement and have designated for this purpose As Plenipotentiaries:
Her Majesty the King of Belgium: Mr. Philippe de Schoutheete de Tervarent, Ambassador, Permanent Representative of Belgium to the European Union;
Her Majesty the Queen in Denmark: Mr. Poul Skytte Christoffersen Ambassador, Permanent Representative of Denmark to the European Union;
The President of the Federal Republic of Germany: Mr. Jochen Grünhage, Deputy Permanent Representative of Germany to the European Union;
The President of The Hellenic Republic: Mr Pavlos Apostolides, Ambassador, Permanent Representative of the Hellenic Republic to the European Union;
His Majesty the King of Spain: Mr. Francisco Javier Elorza Cavengt, Ambassador, Permanent Representative of Spain to the European Union The European Union;
The President of the French Republic: Mr. Pierre de Boissieu, Ambassador, Permanent Representative of France to the European Union;
The President of Ireland: Mr Denis O ' Leary, Ambassador, Permanent Representative of Ireland to the European Union;
The President of the Italian Republic: Mr. Luigi Guidobono Cavalchini Garofoli, Ambassador, Permanent Representative of Italy to the Union European;
His Royal Highness the Grand Duke of Luxembourg: Mr. Jean-Jacques Kasel, Ambassador, Permanent Representative of Luxembourg to the European Union;
Her Majesty the Queen in the Netherlands: Mr Bernard R. Bot, Ambassador, Permanent Representative of the Netherlands to the European Union;
Federal President of the Republic of Austria Manfred Scheich, Ambassador, Permanent Representative of Austria to the European Union
President of the Portuguese Republic: Mr José Gregório Faria Quiteres, Ambassador, Permanent Representative of Portugal to the European Union;
The President of the Republic of Finland: Mr Antti Satuli, Ambassador, Permanent Representative of Finland to the European Union;
The Government of the Kingdom of Sweden: Mr Frank Belfrage, Ambassador, Permanent Representative of Sweden to the European Union;
Sa Majesty the Queen in the United Kingdom of Great Britain and Northern Ireland: Mr J.S. Wall C.M.G., L.V.O., Ambassador, Permanent Representative of the United Kingdom of Great Britain and Northern Ireland to the European Union;
Leswhom, meeting in the Committee of Permanent Representatives of the Member States to the The European Union and after having exchanged their full powers recognised in good and due form,
Have agreed as follows:


Article 1


The Republic of Austria, the Republic of Finland and the Kingdom of Sweden accede to the Convention on the elimination of double taxation in the event of the correction of profits Of associated undertakings, opened for signature in Brussels on 23 July 1990.


Article 2


The Convention on the elimination of double taxation in the event of the correction of profits Of associated enterprises is modified as follows:
1. In Article 2, paragraph 2:
a) Point k becomes point l;
b) The following k point is added after point j:
" K) In Austria:
" Einkommensteuer;
" Körperschaftsteuer; " ;
c) Point l becomes point o;
d) The following m and n points are added after point l:
" M) In Finland:
" Valtion tuloverot/statliga inkomstskatterna;
" Yhteisöjen tulovero/inkomstskatten för samfund;
" Kunnallisvero/kommunalskatten;
" Kirkollisvero/kyrkoskatten;
" Korkotulon lähdevero/källskatten å ränteinkomst;
" Rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig;
" N) In Sweden:
" Statliga inkomstskatten;
" Kupongskatten;
" Kommunala inkomstskatten;
" Lagen om expansionsmedel; ".
2. In Article 3, paragraph 1 shall be supplemented by the following:
" In Austria:
" Der Bundesminister für Finanzen or an authorized representative;
" In Finland:
" Valtiovarainministeriö or an authorized representative;
" Finansministeriet or an authorized representative;
" In Sweden:
" Finansministern or an authorized representative. "


Article 3


The Secretary General of the Council of the European Union shall deliver to the Government of the Republic of Austria, the Government of the Republic of Finland and the Government of the Kingdom of Sweden A certified copy of the Convention on the elimination of double taxation in the event of the correction of the profits of associated undertakings in the Danish, Danish, English, French, German, Greek, Irish and Spanish languages, Dutch and Portuguese.
The texts of the Convention on The elimination of double taxation in the event of the correction of the profits of associated undertakings established in the Finnish and Swedish languages are set out in Annexes I and II to this Convention. The texts drawn up in the Finnish and Swedish languages shall be authentic under the same conditions as the other texts of the Convention on the elimination of double taxation in the event of the correction of the profits of associated undertakings.


Article 4


This Convention is ratified by the Contracting States. The instruments of ratification shall be deposited with the General Secretariat of the Council of the European Union.


Article 5


This Convention shall enter into force, in relations between States which Have ratified it on the first day of the third month following the deposit of the last instrument of ratification by the Republic of Austria or the Republic of Finland or the Kingdom of Sweden and a State having ratified the Convention on the Elimination of Double taxation in the case of correction of business profits This
shall enter into force for each Contracting State which subsequently ratifies it on the first day of the third month following the deposit of its instrument of ratification.


Article 6


The Secretary General of the Council of the European Union notifies the Contracting States:
(a) The deposit of any instrument of ratification;
(b) The dates of entry into force of this Agreement.


Article 7


This Agreement, written in a single copy in languages English, Danish, Dutch, Finnish, French, German, Greek, Irish, Italian, Dutch, Portuguese and Swedish, the twelve texts being equally authentic, shall be deposited in the archives of the General Secretariat of the Council of the Union European. The Secretary-General shall transmit a certified copy thereof to each of the governments of the Contracting States.
In witness whereof, the undersigned Plenipotentiaries have signed at the bottom of this Convention
21 December 1995.


SIGN-VERBAL OF SIGNATURE


OF THE CONVENTION ON THE ADHESION OF THE REPUBLIC OF AUSTRIA, THE REPUBLIC OF FINLAND AND THE UNITED KINGDOM OF SUEDE TO THE CONVENTION ON THE THE ELIMINATION OF DOUBLE TAXATION IN THE CASE OF CORRECTION OF BENEFITS OF COMPANIES ASSOCIATED
The Plenipotentiaries of the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland and the Republic Italian, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland carried out 21 December 1995 in Brussels at the signing of the Convention on the accession of the The Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in the event of the correction of the profits of associated
. The following unilateral declarations relating to Article 8 of the Convention on the elimination of double taxation in the event of the correction of the profits of associated undertakings:


DECLARATION OF THE REPUBLIC OF AUSTRIA


Constitutes an offence that is subject to a serious penalty of any tax or tax intentionally or negligently charged, which is liable to Sanctions under criminal law in tax matters.


DECLARATION OF THE REPUBLIC OF FINLAND


The term " Severe penalties " Covers criminal sanctions and administrative sanctions for breaches of tax laws.


STATEMENT BY THE KINGDOM OF SUEDE


A violation of tax provisions Liable to a serious penalty for any breach of the tax law which is punishable by a custodial sentence, a pecuniary penalty or an administrative fine.
This record shall be published in the Official Journal of the European Communities.
Done at Brussels, 21 December 1995.


Done at Paris, June 4, 2004.


Jacques Chirac


By the President of the Republic:


Prime Minister,

Jean-Pierre Raffarin

Foreign Minister,

Michel Barnier


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