Approves, For Ratification, The Convention On The Accession Of 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 Polan...

Original Language Title: Aprova, para ratificação, a Convenção sobre a Adesão da República Checa, da República da Estónia, da República de Chipre, da República da Letónia, da República da Lituânia, da República da Hungria, da República de Malta, da República da Polónia, da Repúbl

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Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c334277636a4d324c5667755a47396a&fich=ppr36-X.doc&Inline=false

MOTION for a RESOLUTION paragraph 36/X whereas the 10 new European Union Member States have undertaken, pursuant to paragraph 2 of article 5 of the Act of accession, accede to the Convention on the Elimination of double taxation in the case of correction of profits between associated enterprises (Arbitration Convention); This Convention concretizes the commitment by introducing, for this purpose, the necessary adjustments and changes to the text of the arbitration agreement. So: under d) of paragraph 1 of article 197 of the Constitution the Government presents to the Assembly of the Republic the following resolution: Approving, for ratification, the Convention on the accession of 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 to the Convention on the Elimination of double taxation in the case of correction of profits between associated companies, including the Act of signature with the declarations, signed at Brussels on 8 December 2004, the text of which, in the authenticated version in Portuguese language, if published in the annex.

Seen and approved by the Council of Ministers of 27 April 2006 Prime Minister the Minister of Parliamentary Affairs Minister Presidency CONVENTION on the ACCESSION of 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 to the Convention on the ELIMINATION of DOUBLE TAXATION in the CASE of CORRECTION of PROFITS BETWEEN ASSOCIATED COMPANIES the HIGH CONTRACTING PARTIES of the TREATY establishing the European Community, whereas, to become 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 undertook to accede to the Convention on the Elimination of double taxation in the case of correction of profits between associated enterprises (Arbitration Convention), signed at Brussels on 23 July 1990, and its Protocol, signed in Brussels on 25 May 1999, have decided to conclude this Convention, taking to this end have designated as their 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 SLOVAK REPUBLIC, 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 which meeting in the Committee of permanent representatives of the Member States of the European Union, having exchanged their full powers found in good and due form, have agreed as follows: 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 adhere to the Convention on the Elimination of double taxation in the case of adjustment of profits of associated enterprises, signed at Brussels on 23 July 1990, with adaptations and amended 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 case of correction of profits between associated companies, signed at Brussels on 21 December 1995 , and by the Protocol of amendment to the Convention on the Elimination of double taxation in the case of correction of profits between associated companies, signed in Brussels on 25 May 1999.

Article 2 the Convention on the Elimination of double taxation in the case of correction of profits between associated companies is amended as follows: 1. In paragraph 2 of article 2: the following) (a)) the following point shall be added: "(b)) in the Czech Republic: daň z příjmů fyzických osob – – daň z příjmů právnických osob";

b) in subparagraph (b)) (c)) and is replaced by the following: "(c)) In Denmark:-indkomstskat til staten, den kommunale indkomstskat – den amtskommunale indkomstskat –";

c) c) (d));

d) following point (d)) the following point shall be added: "e) in the Republic of Estonia: – tulumaks;

e) subparagraph (d)) (f));

f) point (e))) and (g) shall be replaced by the following: "(g)) In Spain: Impuesto sobre la Renta – de las Personas; -Impuesto sobre Sociedades; -Impuesto sobre la Renta of the residents;

g) subparagraph (f)) (h));

h) (g)) (i));

I) (h)) to (j)) and is replaced by the following: "(j)) In Italy:-reddito delle persone fisiche South imposed, enforced reddito delle società – South, sulle attività produttive – imposed Government."

j) following (j)) the following points are added: ' k) in the Republic of Cyprus:-Εισοδήματος Έκτακτη Εισφορά για Φόρος – την της Δημοκρατίας Άμυνα;

l) in the Republic of Latvia: uzņēmumu ienākuma nodoklis iedzīvotāju – ienākuma nodoklis –;

m) in the Republic of Lithuania Gyventojų pajamų mokestis –; -Pelno mokestis;

k) paragraph (i)) to (n));

l) to (n)) the following points are added: ") in the Republic of Hungary: személyi jövedelemadó társasági adó – – – osztalékadó;

p) in the Republic of Malta: taxxa fuq l-income – ";

m) (j)) q (a));

n) k) article r);

the following) (r)) the following point shall be added: "s) in the Republic of Poland:


podatek dochodowy od osób fizycznych – – podatek dochodowy od osób prawnych ";

p) point (l) (a)) t);

q) following point (a) t) the following points are added: "u) in the Republic of Slovenia: dohodnina davek od dobička – pravnih oseb –;

v) in Slovakia: daň z príjmov právnických osôb – – daň z príjmov fyzických osôb ";

r) m)) ((a));

s) to (n)) x) and (a) is replaced by the following: "x) statlig inkomstskatt In Sweden: – – – kupongskatt kommunal inkomstskatt";

t) article) shall (a) y);

2. In article 3, the following indents shall be added to paragraph 1: "– in the Czech Republic:-Ministr Financi or an authorized representative-in the Republic of Estonia: Rahandusminister or an authorised representative – – the Republic of Cyprus:-Υπουργός Ο Οικονομικών or an authorized representative-in the Republic of Latvia: Valsts ieņēmumu dienests –-in the Republic of Lithuania:-Finansu Ministers or an authorized representative-in the Republic of Hungary : – pénzügyminiszter or an authorised representative-in the Republic of Malta:-il-Ministru responsabbli ghall-finanzi or an authorized representative-in the Republic of Poland:-Minister Finansów or an authorised representative-in the Republic of Slovenia-Ministrstvo za finance or an authorised representative-in Slovakia:-Minister financií or an authorised representative.

3. In article 3, indent: '-In Italy:-Il Ministro delle Finanze or an authorised representative "is replaced by the following:"-In Italy:-Il Capo del Dipartimento per le Politiche Fiscali or an authorized representative. "

Article 3 the Secretary General of the Council of the European Union shall send to the Governments of 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 a certified copy:  the Convention on the Elimination of double taxation in the case of correction of profits between associated companies;

 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 case of correction of profits between associated companies;  and the Protocol of amendment to the Convention on the Elimination of double taxation in the case of correction of profits between associated companies, in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish.

The stories in Czech, Slovak, Slovenian, Estonian, Latvian, Lithuanian, Hungarian, Maltese and Polish of the Convention on the Elimination of double taxation in the case of correction of profits between associated companies, 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 case of correction of profits between associated enterprises and of the Protocol of amendment to the Convention on the Elimination of double taxation in the case of adjustment of profits of associated companies are set out in annexes I to IX of this Convention. The stories in Czech, Slovak, Slovenian, Estonian, Latvian, Lithuanian, Hungarian, Maltese and Polish shall be authentic under the same conditions as the other texts of the Convention on the Elimination of double taxation in the case of correction of profits between associated companies.

Article 4 this Convention is subject to ratification, acceptance or approval by signatory States. Instruments of ratification, acceptance or approval shall be deposited with the Secretary-General of the Council of the European Union.

Article 5 this Convention shall enter into force, in relations between the Contracting States which have ratified, accepted or approved it 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 shall notify all signatory States: a) The deposit of each instrument of ratification, acceptance or approval;

b) the dates of entry into force of this Convention between the States which have ratified, accepted or approved.

Article 7 this Convention, drawn up in a single original in the Czech, Danish, Dutch, English, Slovakian, Slovenian, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Spanish and Swedish, any of the twenty-one texts being equally authentic, shall be deposited in the archives of the General Secretariat of the Council of the European Union. The Secretary-General shall transmit a certified copy of this Convention to each of the Governments of the signatory States.

Hecho en Bruselas, el ocho de diciembre del dos 1000 cuatro.

V Bruselu dne dva tisíce čtyři prosince osmého.

Udfærdiget i Bruxelles den ottende december to tusind og fire.

Geschehen zu Brüssel am achten Dezember zweitausendundvier.

Kahe tuhande neljanda aasta detsembrikuu kaheksandal päeval Brüsselis.

΄Εγινε στις Βρυξέλλες, στις οκτώ Δεκεμβρίου ύο 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.

Briselē, tūkstoši ceturtā astotajā decembrī gada divi.

Priimta du tūkstančiai gruodžio aštuntą dieną Briuselyje METU ketvirtų.

Kelt Brüsszelben, kettőezer december napján negyedik év nyolcadik.

Magħmul fi Brussel fit-tmien jum ta ' Diċembru sena elfejn u erbgħa-tas.

Gedaan te Brussel, de achtste december tweeduizendvier.

Sporządzono w Brukseli ósmego dnia grudnia roku dwutysięcznego czwartego.

Done at Brussels, 8 December 2004.

V Bruseli ôsmeho decembra dvetisícštyri.

V Bruslju, dne tisoč štiri osmega decembra leta dva.

Tehty Brysselissä kahdeksantena päivänä joulukuuta vuonna kaksituhattaneljä.

SOM skedde i Bryssel den åttonde december tjugohundrafyra.











MINUTES OF THE SIGNING OF THE CONVENTION ON THE ACCESSION OF 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 TO THE CONVENTION ON THE ELIMINATION OF DOUBLE TAXATION IN THE CASE OF CORRECTION OF PROFITS BETWEEN ASSOCIATED COMPANIES


The Plenipotentiaries of 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 and the United Kingdom of Great Britain and Northern Ireland, have carried out in Brussels, in 12/8/2004, the signature of the Convention on the accession of 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 to the Convention on the Elimination of double taxation in the case of correction of profits between associated companies.

On this occasion, the following unilateral declarations: i. Declaration on article 7 of the Convention on the Elimination of double taxation in the case of correction of profits between associated companies: Declaration of Belgium, the Czech Republic, Latvia, Hungary, Poland, Portugal, Slovakia and Slovenia on article 7 of the Convention on the Elimination of double taxation in the case of correction of profits between associated companies.

The Belgium, the Czech Republic, Latvia, Hungary, Poland, Portugal, Slovakia and Slovenia declare that they shall apply paragraph 3 of article 7 II. Statements on article 8 of the Convention on the Elimination of double taxation in the case of correction of profits between associated companies: 1. Declaration by the Republic of Cyprus: the expression "severe penalty" covers: (a) penalties) performance or presentation, or intentional, fraudulent statements, tax returns, documents or income statements, or requests for abatement or false deduction;

b), fraudulent or intentional Presentation of false accounts;

c) Refusal, non-submission or negligence in submitting the tax return;

d) Refusal, non-submission or negligence in maintaining the appropriate records or make available for inspection the documents and records;

and) Help, assistance, advice, encouragement or incitement of others to make, deliver or submit tax returns, statements, orders, accounts or documents, or to maintain or draw up accounts or materially false documents.

The laws governing the penalties mentioned above are set out in the legislation concerning the determination of the taxable amount and tax collection.

2. Declaration by the Czech Republic: tax provisions constitutes an infringement punishable by a "severe penalty" means an act contrary to tax laws, sanctioned with a penalty involving deprivation of liberty, with a penal sanction compensation or with a fine of an administrative nature. For these purposes, infringement of tax provisions: a) the non-payment of taxes, social security contributions, contributions to health insurance and taxes for the State policy of employment which are charged;

b) tax evasion or similar payments;

c) failure to comply with the duty of notification.

3. Declaration by the Republic of Estonia: Estonia interprets the expression "severe penalty" as meaning criminal penalties for tax fraud in accordance with your national legislation (Criminal Code).

4. Declaration by the Republic of Greece: the definition of severe penalty given by the Hellenic Republic in 1999 is replaced by the following: "the expression" severe penalty "includes administrative sanctions for serious tax offences, as well as criminal penalties for offences committed in the field of tax law, in accordance with the relevant provisions of the code of Books and records, of the income tax code as well as all the specific provisions defining the administrative sanctions and criminal tax law. "

5. Declaration by the Republic of Hungary: "severe penalty", criminal penalties imposed on tax offences or criminal tax offences exceeding 50 million of Hungarian forints.

6. Declaration by the Republic of Latvia: "severe penalty", administrative penalties for serious tax offences, as well as criminal sanctions.

7. Declaration by the Republic of Lithuania: the expression "severe penalty" includes administrative and criminal penalties such as penalties for bad faith and opposition to tax inspection.

8. Declaration by the Republic of Malta: "severe penalty", a sanction, administrative or criminal law, imposed on a person who deliberately in order to tax evasion or helping others to do so: a) Omit, a tax return or any other document or statement made, produced or presented for the purposes of the income tax Act, or to your shelter income which should be; or b) make statements or false entries on tax returns or other documents or statements prepared or submitted for the purposes of the income tax Act, or to your shelter; or c) take a false answer, verbally or in writing to a question or request for information has been addressed in accordance with the provisions of the law on income tax; or d) Prepare, maintain or authorize the preparation or maintain books of accounts or other records, or the fake or authorize your false; or e) Use or authorize the use of any kind of fraud, or deception.

9. Declaration by the Kingdom of the Netherlands: the definition of severe penalty presented by the Kingdom of the Netherlands in 1990 is replaced by the following: "the term" severe "penalty, a penalty imposed by a court for intentional practice of an offence enumerated in paragraph 2 of article 68, or in paragraphs 1 or 2 of article 69 of the law on taxes".

10. Statement by the Portuguese Republic: the definition of severe penalty presented by the Portuguese Republic in 1990 is replaced by the following: "the expression" severe penalty "covers administrative and criminal penalties applicable to tax offences defined in law as serious or dolosas."

11. Declaration by the Republic of Poland:


By "severe penalty" means a financial penalty, a prison sentence, or both, imposed in conjunction, or a custodial sentence for culpable infringement of a taxpayer tax law provisions.

12. Declaration by the Republic of Slovenia: "severe penalty" means a penalty for any breach of the tax law.

13. Declaration by the Slovak Republic: "severe penalty" means a "penalty" for violating the tax regarded as a fee imposed in accordance with the amended tax law No. 511/1992 of the collection of laws, with relevant tax laws or with the accounting Law, it being understood by "penalty" penalty imposed under the Criminal Code for committing criminal offences to the laws mentioned above.



Hecho en Bruselas, el ocho de diciembre del dos 1000 cuatro.

V Bruselu dne dva tisíce čtyři prosince osmého.

Udfærdiget i Bruxelles den ottende december to tusind og fire.

Geschehen zu Brüssel am achten Dezember zweitausendundvier.

Kahe tuhande neljanda aasta detsembrikuu kaheksandal päeval Brüsselis.

΄Εγινε στις Βρυξέλλες, στις οκτώ Δεκεμβρίου ύο 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.

Briselē, tūkstoši ceturtā astotajā decembrī gada divi.

Priimta du tūkstančiai gruodžio aštuntą dieną Briuselyje METU ketvirtų.

Kelt Brüsszelben, kettőezer december napján negyedik év nyolcadik.

Magħmul fi Brussel fit-tmien jum ta ' Diċembru sena elfejn u erbgħa-tas.

Gedaan te Brussel, de achtste december tweeduizendvier.

Sporządzono w Brukseli ósmego dnia grudnia roku dwutysięcznego czwartego.

Done at Brussels, 8 December 2004.

V Bruseli ôsmeho decembra dvetisícštyri.

V Bruslju, dne tisoč štiri osmega decembra leta dva.

Tehty Brysselissä kahdeksantena päivänä joulukuuta vuonna kaksituhattaneljä.

SOM skedde i Bryssel den åttonde december tjugohundrafyra.