The Saeima has adopted and the President promulgated the following laws: a memorandum of understanding between the European Community, the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland , The Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation in article 1. 2004 October 26 signed memorandum of understanding between the European Community, the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation (hereinafter the memorandum of understanding) with this law is adopted and approved. 2. article. The memorandum of understanding and compliance with the obligations provided for in the coordinated by the Ministry of finance. 3. article. The law shall enter into force on the day following its promulgation. With the law put a memorandum of understanding in the Latvian language. The law adopted by the Parliament of 22 June 2006. State v. President Vaira Vīķe-Freiberga in Riga, July 4, 2006 the memorandum of understanding between the European Community, the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation in the European Community , The Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation, hereinafter referred to as "Switzerland" have agreed on the following.   1. Introduction to Switzerland and the community concluded an agreement providing for measures equivalent to those contained in the Council of 3 June 2003, Directive 2003/48/EC on taxation of savings income (hereinafter ' the directive '). This memorandum of understanding complements this agreement.   2. Administrative assistance in tax fraud or similar cases when the agreement would be signed, Switzerland with each Member of the European Union will begin bilateral negotiations to their respective conventions-on the avoidance of double taxation of income and capital to include provisions on administrative assistance in the exchange of information on request, you can ask all with tax fraud or the like related administrative proceedings, civil or criminal matters in accordance with the laws of the requested State in respect of income not covered by this agreement, but subject to the relevant Convention,-define specific categories of things that belong to "the like" in accordance with these countries used tax procedure.   3. Negotiations with other third countries, in order to ensure equivalent measures during the transitional period provided for in the directive, the Commission will start discussions with other important financial centres, to encourage the adoption of this jurisdiction measures equivalent to those applied in the community.   4. the Declaration of intent of the signatories to this memorandum of understanding shall declare that they believe in: the agreement referred to in paragraph 1, as well as this memorandum gives an acceptable and balanced agenda which can be considered as supporting the interests of the parties. Therefore, they will implement in good faith the measures agreed between, and not work unilaterally, without a proper reason not to destroy the agreement. If a significant difference detected between 3 June 2003 adopted directives and the scope of application of this agreement, in particular with regard to article 1 of the agreement, paragraph 2 and article 6, the Parties shall immediately begin consultations in accordance with article 13 of the agreement, paragraph 1, to ensure that it continues to apply measures which are similar to those provided for in the agreement. This agreement is signed in 2004 in Luxembourg on 26 October in two copies in the Danish, Dutch, English, Finnish, French, German, Greek, Italian, Portuguese, Spanish and Swedish languages, all versions being equally authentic. The Contracting Parties to the agreement, the authentic versions of the Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, slovak and Slovenian languages with the exchange of letters. Also this version is authentic, just like the versions mentioned in the previous paragraph.   The Kingdom of Belgium, Jan De Bock, on behalf of the Czech Republic Jan Kohou the Danish Kingdom of Len Espersen of the Federal Republic of Germany, on behalf of Dr. Wilhelm Schönfelder, on behalf of the Republic of Estonia, the Hellenic Republic shall Leiv Rail on behalf of Vassilis Kaskarel of the Kingdom of Spain Carlos bastarreche Sagues, on behalf of the French Republic Pierre Sellal Ireland, Michael McDowell, on behalf of the Republic of Italy Rocco Antonio Cangelos in the Republic of Cyprus, the Republic of Latvia of Doros Cristiana on behalf of Andrew Sexton, on behalf of the Republic of Lithuania, the Grand Duchy of Luxembourg Jusy Oscars in the name of Luc Frieden, on behalf of the Republic of Hungary József Petrét to Dr. The Republic of Malta Dr Tonio Borg on behalf of the Kingdom of the Netherlands Piet Hein Donner Austria Gregor Woschnagg, on behalf of the Republic of the Republic of Poland, Ryszard Kalisz Republic of Portugal Paulo Rangel, on behalf of the Republic of Slovenia Ciril Stokelj, on behalf of the Slovak Republic for the Republic of Finland Maro Sefcovic Eikk shall on behalf of the Kingdom of Sweden Kosonen Thomas Bodström of the United Kingdom of Great Britain and Northern Ireland on behalf of Caroline Flint, on behalf of the European Community, Piet Hein Donner Mr António Vitorino, on behalf of the Swiss Confederation Joseph Deis Calmy-Rey of Michelin