MOTION FOR RESOLUTION No. 36 /X

Considering that the 10 new Member States of the European Union if

have committed, pursuant to Article 5 (2) of the Act of Accession, to accede to the

Convention on the elimination of double taxation in the event of a correction of profits

between associated companies (Convention of Arbitration);

This Convention concretizes the commitment made by introducing, to the effect,

the necessary adaptations and amendments to the text of the Convention of Arbitration.

Thus:

Under the terms of the paragraph d) of Article 197 (1) of the Constitution the Government presents to the

Assembly of the Republic the following motion for a resolution:

Approves, for ratification, the Convention on the accession of the Czech Republic, of the

Republic of Estonia, of the Republic of Cyprus, of the Republic of Latvia of the Republic of

Lithuania, of the Republic of Hungary, of the Republic of Malta, of the Republic of Poland, of the

Republic of Slovenia and the Slovak Republic to the Convention on the elimination of the

double taxation in the event of a profit correction between associated companies, including the

Minutes of Signature with the Declarations, signed in Brussels, on December 8-

2004, the text of which, in the authenticated version in the Portuguese language, publishes in attachment.

Seen and approved in Council of Ministers of April 27, 2006

The Prime Minister

The Minister of the Presidency

The Minister of Parliamentary Affairs

CONVENTION

ON THE ACCESSION OF THE CZECH REPUBLIC,

OF THE REPUBLIC OF ESTONIA OF THE REPUBLIC OF CYPRUS,

OF THE REPUBLIC OF LATVIA OF THE REPUBLIC OF LITHUANIA,

OF THE REPUBLIC OF HUNGARY, OF THE REPUBLIC OF MALTA,

OF THE REPUBLIC OF POLAND, OF THE REPUBLIC OF SLOVENIA

AND FROM THE SLOVAK REPUBLIC TO THE CONVENTION

ON THE ELIMINATION OF DOUBLE TAXATION

IN CASE OF CORRECTION OF PROFITS BETWEEN

ASSOCIATED COMPANIES

THE HIGH CONTRACTING PARTIES TO THE TREATY ESTABLISHING A

EUROPEAN COMMUNITY,

CONSIDERING that, by becoming members of the Union, the Czech Republic, the

Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of

Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the

Republic of Slovenia and the Slovak Republic have committed to join the

Convention on the elimination of double taxation in the event of a correction of profits

between associated companies (Convention of Arbitration), signed in Brussels, in

July 23, 1990, and to the respective Protocol, signed in Brussels, on May 25

of 1999,

DECIDED celebrate the present Convention, having for the purpose designated as

plenipotentiaries:

HIS MAJESTY THE KING OF THE BELGIANS,

THE PRESIDENT OF THE CZECH REPUBLIC,

HER MAJESTY THE QUEEN OF DENMARK,

THE PRESIDENT OF THE FEDERAL REPUBLIC OF GERMANY,

THE PRESIDENT OF THE REPUBLIC OF ESTONIA

THE PRESIDENT OF THE HELLENIC REPUBLIC,

HIS MAJESTY THE KING OF SPAIN,

THE PRESIDENT OF THE FRENCH REPUBLIC,

THE PRESIDENT OF IRELAND

THE PRESIDENT OF THE ITALIAN REPUBLIC,

THE PRESIDENT OF THE REPUBLIC OF CYPRUS

THE COUNCIL OF MINISTERS OF THE REPUBLIC OF LATVIA,

THE PRESIDENT OF THE REPUBLIC OF LITHUANIA,

HIS ROYAL HIGHNESS THE GRAND DUKE OF LUXEMBOURG,

THE PRESIDENT OF THE REPUBLIC OF HUNGARY,

THE PRESIDENT OF MALTA,

HER MAJESTY THE QUEEN OF THE NETHERLANDS,

THE FEDERAL PRESIDENT OF THE REPUBLIC OF AUSTRIA,

THE PRESIDENT OF THE REPUBLIC OF POLAND,

THE PRESIDENT OF THE PORTUGUESE REPUBLIC,

THE PRESIDENT OF THE REPUBLIC OF SLOVENIA,

THE PRESIDENT OF THE REPUBLIC OF SLOVAKIA,

THE PRESIDENT OF THE REPUBLIC OF FINLAND,

THE GOVERNMENT OF THE KINGDOM OF SWEDEN,

HER MAJESTY THE QUEEN OF THE UNITED KINGDOM OF GREAT BRITAIN AND

NORTHERN IRELAND

WHO, assembled in the Committee of Permanent Representatives of the Member States

of the European Union, after having exchanged their full powers recognized in good and

due shape,

THEY AGREED IN THE FOLLOWING:

ARTICLE 1.

The Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of

Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the

Republic of Poland, the Republic of Slovenia and the Slovak Republic adheres to the

Convention on the elimination of double taxation in the event of a correction of profits

between associated companies, signed in Brussels, on July 23, 1990, with the

adaptations and changes to it introduced by 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 a correction of profits between companies

associated, signed in Brussels, on December 21, 1995, and by the Protocol of

amendment of the Convention on the elimination of double taxation in the event of a correction

of profits between associated companies, signed in Brussels on May 25, 1999.

ARTICLE 2.

The Convention on the elimination of double taxation in the event of a correction of profits

between associated companies is changed as follows:

1. In Article 2 (2):

(a) following point (a) is added to below:

" (b) In the Czech Republic:

-daň z příjmą fyzických osob

-daň z příjmą pravnických osob ";

b) (b) passes point (c) and shall be replaced by the following:

" c) In Denmark:

-indkomstskat til staten,

-den kommunale indkomstskat,

-den amtskommunale indkomstskat ";

c) point (c) passes point (d);

d) following point (d) is added as follows:

" e) In the Republic of Estonia:

-tulumaks ";

e) (d) passes point (f);

f) (e) passes point (g) and shall be replaced by the following:

" g) In Spain:

-Impuesto over la Renta de las Personas Physics;

-Impugent on Societies;

-Impuesto about la Renta de no Residents ";

g) point (f) passes point (h);

h) (g) passes point (i);

(i) (h) passes point (j) and shall be replaced by the following:

" j) In Italy:

-imposed sul reddito delle persone fisiche,

-imposed sul reddito delle società,

-imposed regionale sulle attività produttive. "

j) following point (j) the following points are added:

" k) In the Republic of Cyprus:

-Φόρος Εισοδήματος

-κττακτη Εισφορτγια την μυνα της Δημοκρατίας;

l) In the Republic of Latvia:

-uzł ēmumu ienākuma nodoklis

-iedzīvotāju ienākuma nodoklis;

m) In the Republic of Lithuania:

-Gyventojų pajamrim mokestis;

-Pelno mokestis ";

(k) (i) passes point (n);

(l) below (n) the following points are added:

" o) In the Republic of Hungary:

-személyi jövedelemadó

-tarsasági adó

-osztalékadó;

p) In the Republic of Malta:

-taxxa fuq l-income " ;

m) point (j) passes point (q);

n) (k) passes point (r);

(a) following point (r) is added to the following point:

" s) In the Republic of Poland:

-podatek dochodowy od osób fizycznych

-podatek dochodowy od osób prawnych ";

p) (l) passes point (t);

q) Following point (t) the following points are added:

" u) In the Republic of Slovenia:

-dohodnina

-davek od dobička pravnih oseb;

v) In the Slovak Republic:

-daň z príjmov pravnických osôb

-daň z príjmov fyzických osôb ";

r) (m) passes point (w);

(s) (n) shall pass point (x) and shall be replaced by the following:

" x) In Sweden:

-statlig inkomstskatt

-kupongskatt

-kommunal inkomstskatt ";

t) subparagraph (o) passes point (y);

2. In Article 3, the following indents to paragraph 1 are adjourned:

"-In the Czech Republic:

-terminated financí or an authorized representative

-In the Republic of Estonia:

-Rahandusminister or an authorized representative

-In the Republic of Cyprus:

-The Υπουργός Οικονομικών or an authorized representative

-In the Republic of Latvia:

-Valsts ieux ēmumu dienests

-In the Republic of Lithuania:

-Finansu ministrys or an authorized representative

-In the Republic of Hungary:

-the pénzügyminiszter or an authorized representative

-In the Republic of Malta:

-il-Ministru responsabbli ghall-finanzi or an authorized representative

-In the Republic of Poland:

-Minister Finansów or an authorized representative

-In the Republic of Slovenia

-Ministrstvo za finance or an authorized representative

-In the Slovak Republic:

-Minister financed or an authorized representative ".

3. In Article 3, the indent:

"-In Italy:

-Il Minister delle Finanze or an authorized representative "

is replaced by the following:

"-In Italy:

-Il Capo del Dipartimento per le Politiche Fiscali or a representative

authorized ".

ARTICLE 3.

The Secretary General of the Council of the European Union shall refer to the Governments of the

Czech Republic, of the Republic of Estonia, of the Republic of Cyprus, of the Republic of

Latvia, of the Republic of Lithuania, of the Republic of Hungary, of the Republic of Malta, of the

Republic of Poland, of the Republic of Slovenia and of the Slovak Republic a copy

authenticated:

Concluding of the Convention on the elimination of double taxation in the event of a correction of

profits between associated companies;

Accession 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

case of correction of profits between associated companies; and

Amendment of the Protocol to amend the Convention on the elimination of double taxation

in the event of a correction of profits between associated companies,

in the German, Danish, Spanish, Finnish, French, Greek, English, languages,

Irish, Italian, Dutch, Portuguese and Swedish.

The Czech, Slovak, Slovenian, Estonian, Latvian, Lithuanian, Hungarian, Maltese and Polish texts of the

Convention on the elimination of double taxation in the event of a correction of profits

between associated companies, of the Convention on the accession of the Republic of Austria, of the

Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of the

double taxation in case of correction of profits between associated companies and the

Protocol to Amend the Convention on the elimination of double taxation in case

of correction of profits between associated companies are listed in Annexes I to IX of the

this Convention. The Czech, Slovakian, Slovenian, Estonian, Latvian, Lithuanian texts,

Hungarian, Maltese and Polish make faith in the same conditions as the other texts of the

Convention on the elimination of double taxation in the event of a correction of profits

between associated companies.

ARTICLE 4.

This Convention shall be subject to ratification, acceptance or approval by the States

Signatories. Instruments of ratification, acceptance or approval are deposited

together with the Secretary General of the Council of the European Union.

ARTICLE 5.

This Convention shall enter into force, in the relations between the Contracting States that the

have ratified, accepted or approved, on the first day of the third month following the

deposit of the last instrument of ratification, acceptance or approval, by those

States.

ARTICLE 6.

The Secretary-General of the Council of the European Union notifies all States

Signatories:

a) From the deposit of each instrument of ratification, acceptance or approval;

b) of the dates of entry into force of this Convention among the States that

have ratified, accepted or approved.

ARTICLE 7.

This Convention, drawn up in a single copy in the German languages, Czech,

Danish, Slovak, Slovenian, Spanish, Estonian, Finnish, French, Greek,

Hungarian, English, Irish, Italian, Latvian, Lithuanian, Dutch, Maltesa, Polish,

Portuguese and Swedish, any of the twenty one texts doing equally faith, will

deposited in the archives of the General Secretariat of the Council of the European Union. The

Secretary-General shall refer a certified copy of this Convention to each of the

Governments of the Signatory States.

Hecho en Bruselas, el ocho de diciembre del dos thousand cuatro.

V Bruselu dne osmého prosince dva tisíce čtyři.

Udfærdiget i Bruxelles den ottends december to tusind og fire.

Geschehen zu Brüssel am achten Dezember zweitausendundvier.

Kahe tuhande neljanda aasta detsembrykuu kaheksandal päeval Brüsselis.

Entitled Εγινε στις Βρυλλλες, στις οκτοκτοκτεκεμβρίου αιο χιλιάδες τέσσερα.

Done at Brussels on the eighth day of December in the year two thousand and four.

Fait à Bruxelles, le huit décembre deux mille quatre.

Fatto a Bruxelles, addi ' otto dicembre duemilaquattro.

Briselier, divi tūkstoši ceturtā gada astotajā decembrī.

Priimta du tūkstančiai ketvirtą mettle gruodžio aštuntż dienż Briuselyje.

Kelt Brüsszelben, a kettőezer negyedik év december nyolcadik napján.

Magacite mul fi Brussel fit-tmien jum ta ' Diensembru tas-sena elfejn u erbgped a.

Gedaan te Brussel, from achtste december tweeduizendvier.

Sporządzono w Brukseli dnia osmego grudnia roku dwutysięcznego czwartego.

Done in Brussels, in eight December two thousand and four.

V Bruseli ôsmeho decembrates dvetisícštyri.

V Bruslju, dne osmega decembra leta dva tisoč štiri.

Tehty Brysselississä kahdeksantena päivänä joulukuuta vuonna kaksituhattaneljä.

Som skedde i Bryssel den åttonde december tjugohundrafyra.

ACTA OF SIGNATURE

OF THE CONVENTION

ON THE ACCESSION OF THE CZECH REPUBLIC,

OF THE REPUBLIC OF ESTONIA OF THE REPUBLIC OF CYPRUS,

OF THE REPUBLIC OF LATVIA OF THE REPUBLIC OF LITHUANIA,

OF THE REPUBLIC OF HUNGARY, OF THE REPUBLIC OF MALTA,

OF THE REPUBLIC OF POLAND, OF THE REPUBLIC OF SLOVENIA

AND OF THE SLOVAK REPUBLIC

TO THE CONVENTION

ON THE ELIMINATION OF DOUBLE TAXATION

IN CASE OF CORRECTION OF PROFITS BETWEEN ASSOCIATED COMPANIES

The Plenipotentiaries of the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark,

of the Federal Republic of Germany, of the Republic of Estonia, of the Hellenic Republic, of the

Kingdom of Spain, of the French Republic, of Ireland, of the Italian Republic, of the

Republic of Cyprus, of the Republic of Latvia, of the Republic of Lithuania, of the Grão-

Duchy of Luxembourg, of the Republic of Hungary, of the Republic of Malta, of the Kingdom

of the Netherlands, of the Republic of Austria, of the Republic of Poland, of the Republic

Portuguese, of the Republic of Slovenia, of the Slovak Republic, of the Republic of

Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland,

proceeded in Brussels on 12/08/2004 to the signing of the Convention on the accession of the

Czech Republic, of the Republic of Estonia, of the Republic of Cyprus, of the Republic of

Latvia, of the Republic of Lithuania, of the Republic of Hungary, of the Republic of Malta, of the

Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention

on the elimination of double taxation in the event of a correction of profits between companies

associated.

On that occasion, they noted the following unilateral declarations:

I. Declaration on Article 7 of the Convention on the elimination of the duo

taxation in case of correction of profits between associated companies:

Statement by Belgium, the Czech Republic, Latvia, Hungary, Poland,

of Portugal, Slovakia and Slovenia on Article 7 of the Relative Convention

to the elimination of double taxation in the event of a correction of profits between companies

associated.

Belgium, the Czech Republic, Latvia, Hungary, Poland, Portugal, the

Slovakia and Slovenia declares that they will apply Article 7 (3)

II. Statements on Article 8 of the Convention on the elimination of the duo

taxation in case of correction of profits between associated companies:

1. Declaration of the Republic of Cyprus:

The expression "serious penalty" covers sanctions by:

a) Prestation or presentation, fraudulent or intentional, of statements,

tax returns, documents or statements of income, or

requests for abatement or false deduction;

b) Submission, fraudulent or intentional, of false accounts;

c) Refusal, not presentation or negligence in submitting the statement

tax;

d) Refusal, not presentation or negligence in keeping the records

appropriate or in making available to the inspection the documents and the

records;

e) Help, assistance, advice, incitement or instigation of

third parties to make, deliver or submit tax returns,

statements, requests, accounts or documents, or to maintain or elaborate

accounts or materially false documents.

The legislative provisions that regulate the above-mentioned sanctions

are listed in the legislation on the determination of the taxable amount and

collection of taxes.

2. Declaration of the Czech Republic:

Constitutes an infringement of the tax provisions punishable with a " penalty

serious ", any act contrary to the tax laws, sanctioned with a penalty

deprivative liberty, with a pecuniary criminal sanction or with a fine

of administrative character.

For these purposes, it is understood to be infringement of the tax provisions:

a) The non-payment of taxes, contributions to social security,

contributions to health insurance and fees for state policy of

employment that are charged;

b) tax evasion or similar payments;

c) Failure to comply with the duty of notification.

3. Declaration of the Republic of Estonia:

Estonia interprets the expression 'serious penalty' as signifying the

criminal penalties for tax fraud pursuant to their domestic law (Code

Penal).

4. Declaration of the Hellenic Republic:

The definition of serious penalty given by the Hellenic Republic in 1999 is

replaced by the following:

"The expression" serious penalty " includes administrative sanctions by

serious tax offences, as well as criminal penalties for offences

committed in matters of tax law, in accordance with the provisions

relevant of the Code of Books and Records, of the Code of Taxes on

the Throughput, as well as of all the specific provisions that define

the administrative and criminal sanctions on tax law. "

5. Declaration of the Republic of Hungary:

It is understood by 'serious penalty', criminal sanctions imposed on offences

criminal tax or tax offences exceeding the 50 million forints

Hungarians.

6. Declaration of the Republic of Latvia:

It is understood by "serious penalty", the administrative penalties for

serious tax offences, as well as criminal penalties.

7. Declaration of the Republic of Lithuania:

The expression "serious penalty" includes criminal and administrative penalties, such

as sanctions for bad faith and as opposed to the tax inspection.

8. Declaration of the Republic of Malta:

It is understood by "serious penalty", a sanction, administrative or criminal,

imposed on a person who, deliberately, with the aim of tax evasion

or to help third parties to do so:

a) Omita, in a tax statement or in any other document or

statement made, drawn up or presented for the purposes of the law

on tax on income, or its shelter,

income that they should appear in; or

b) Make statements or false entries in tax statements or in others

documents or statements drawn up or presented for the purposes of the

law relating to income tax, or to its shelter; or

c) Give a false answer, either verbally or in writing, to a question or

request for information that has been directed to you in accordance with the

provisions of the law on income tax; or

d) Prepare, maintain or authorize the preparation or maintenance of books

of accounts or other false records, or falsifies them or authorizes

your forgery; or

e) Use or consent to the use of any type of fraud, skill or

artifice.

9. Declaration of the Kingdom of the Netherlands:

The definition of serious penalty presented by the Kingdom of the Netherlands

in 1990 is replaced by the following:

"Understands by" serious penalty ", a sanction imposed by a court

by the intentional practice of an offence listed in Article 68 (2),

or in Article 69 (1) or 2 of the General Law on Taxes ".

10. Declaration of the Portuguese Republic:

The definition of serious penalty presented by the Portuguese Republic in

1990 is replaced by the following:

"The expression" serious penalty " covers criminal and administrative penalties

applicable to tax offences defined in law as serious or doleful. "

11. Declaration of the Republic of Poland:

By "serious penalty" means a penalty of pecuniary punishment, a penalty of

imprisonment, or both, imposed in conjunction, or a custodising sentence of liberty

for infringement of a taxpayer's culpable offence to the provisions of tax law.

12. Declaration of the Republic of Slovenia:

By "serious penalty" means a penalty for any infringement of the

tax law.

13. Declaration of the Slovak Republic:

By "serious penalty" means a "fine" for violation of the obligations

tax understood as a rate imposed according to the amended version

of the Tax Administration Act No. 511/1992 of the Collective of laws, with laws

relevant tax or with the Accounting Act, by understanding themselves by

"penalty" a sanction imposed under the Criminal Code by the practice

of criminal offences to the above-mentioned laws.

Hecho en Bruselas, el ocho de diciembre del dos thousand cuatro.

V Bruselu dne osmého prosince dva tisíce čtyři.

Udfærdiget i Bruxelles den ottends december to tusind og fire.

Geschehen zu Brüssel am achten Dezember zweitausendundvier.

Kahe tuhande neljanda aasta detsembrykuu kaheksandal päeval Brüsselis.

Entitled Εγινε στις Βρυλλλες, στις οκτοκτοκτεκεμβρίου αιο χιλιάδες τέσσερα.

Done at Brussels on the eighth day of December in the year two thousand and four.

Fait à Bruxelles, le huit décembre deux mille quatre.

Fatto a Bruxelles, addi ' otto dicembre duemilaquattro.

Briselier, divi tūkstoši ceturtā gada astotajā decembrī.

Priimta du tūkstančiai ketvirtą mettle gruodžio aštuntż dienż Briuselyje.

Kelt Brüsszelben, a kettőezer negyedik év december nyolcadik napján.

Magacite mul fi Brussel fit-tmien jum ta ' Diensembru tas-sena elfejn u erbgped a.

Gedaan te Brussel, from achtste december tweeduizendvier.

Sporządzono w Brukseli dnia osmego grudnia roku dwutysięcznego czwartego.

Done in Brussels, in eight December two thousand and four.

V Bruseli ôsmeho decembrates dvetisícštyri.

V Bruslju, dne osmega decembra leta dva tisoč štiri.

Tehty Brysselississä kahdeksantena päivänä joulukuuta vuonna kaksituhattaneljä.

Som skedde i Bryssel den åttonde december tjugohundrafyra.