Council Decision of 9 December 2014 concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (2014/899/EU)

Article 1 U.K.

The Arbitration Convention is amended as follows:

(1)

In Article 2(2), points (i) to (xxvii) are replaced by the following:

‘(i)

in Belgium:

(a)

impôt des personnes physiques/personenbelasting

(b)

impôt des sociétés/vennootschapsbelasting

(c)

impôt des personnes morales/rechtspersonenbelasting

(d)

impôt des non-résidents/belasting der niet-verblijfhouders

(e)

taxe communale et la taxe d'agglomération additionnelles à l'impôt des personnes physiques/aanvullende gemeentebelasting en agglomeratiebelasting op de personenbelasting

(ii)

in Bulgaria:

(a)

данък върху доходите на физическите лица

(b)

корпоративен данък

(iii)

in the Czech Republic:

(a)

daň z přijmů fyzických osob

(b)

daň z přijmů právnických osob

(iv)

in Denmark:

(a)

indkomstskat til staten

(b)

den kommunale indkomstskat

(c)

den amtskommunale indkomstskat

(v)

in Germany:

(a)

Einkommensteuer

(b)

Körperschaftsteuer

(c)

Gewerbesteuer, in so far as this tax is based on trading profits

(vi)

in Estonia:

(a)

tulumaks

(vii)

in Ireland:

(a)

Cáin Ioncaim

(b)

Cáin Chorparáide

(viii)

in Greece:

(a)

φόρος εισοδήματος φυσικών προσώπων

(b)

φόρος εισοδήματος νομικών προσώπων

(c)

εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης

(ix)

in Spain:

(a)

Impuesto sobre la Renta de las Personas Físicas

(b)

Impuesto sobre Sociedades

(c)

Impuesto sobre la Renta de no Residentes

(x)

in France:

(a)

impôt sur le revenu

(b)

impôt sur les sociétés

(xi)

in Croatia:

(a)

porez na dohodak

(b)

porez na dobit

(xii)

in Italy:

(a)

imposta sul reddito delle persone fisiche

(b)

imposta sul reddito delle società

(c)

imposta regionale sulle attività produttive

(xiii)

in Cyprus:

(a)

Φόρος Εισοδήματος

(b)

Έκτακτη Εισφορά για την Άμυνα της yημοκρατίας

(xiv)

in Latvia:

(a)

uzħēmumu ienākuma nodoklis

(b)

iedzīvotāju ienākuma nodoklis

(xv)

in Lithuania:

(a)

Gyventojų pajamų mokestis

(b)

Pelno mokestis

(xvi)

in Luxembourg:

(a)

impôt sur le revenu des personnes physiques

(b)

impôt sur le revenu des collectivités

(c)

impôt commercial, in so far as this tax is based on trading profits

(xvii)

in Hungary:

(a)

személyi jövedelemadó

(b)

társasági adó

(c)

osztalékadó

(xviii)

in Malta:

(a)

taxxa fuq l-income

(xix)

in the Netherlands:

(a)

inkomstenbelasting

(b)

vennootschapsbelasting

(xx)

in Austria:

(a)

Einkommensteuer

(b)

Körperschaftsteuer

(xxi)

in Poland:

(a)

podatek dochodowy od osób fizycznych

(b)

podatek dochodowy od osób prawnych

(xxii)

in Portugal:

(a)

imposto sobre o rendimento das pessoas singulares

(b)

imposto sobre o rendimento das pessoas coletivas

(c)

derrama para os municípios sobre o imposto sobre o rendimento das pessoas coletivas

(xxiii)

in Romania:

(a)

impozitul pe venit

(b)

impozitul pe profit

(c)

impozitul pe veniturile obținute din România de nerezidenți

(xxiv)

in Slovenia:

(a)

dohodnina

(b)

davek od dobička pravnih oseb

(xxv)

in Slovakia:

(a)

daň z príjmov právnických osôb

(b)

daň z príjmov fyzických osôb

(xxvi)

in Finland:

(a)

valtion tuloverot/de statliga inkomstskatterna

(b)

yhteisöjen tulovero/inkomstskatten för samfund

(c)

kunnallisvero/kommunalskatten

(d)

kirkollisvero/kyrkoskatten

(e)

korkotulon lähdevero/källskatten på ränteinkomst

(f)

rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig

(xxvii)

in Sweden:

(a)

statlig inkomstskatt

(b)

kupongskatt

(c)

kommunal inkomstskatt

(xxviii)

in the United Kingdom:

(a)

Income Tax

(b)

Corporation Tax.’

(2)

In Article 3(1), the list is replaced by the following:

• ‘in Belgium:

  • De minister van Financiën or an authorised representative,

  • Le ministre des finances or an authorised representative,

• in Bulgaria:

  Министъра на финансите or an authorised representative,

• in the Czech Republic:

  Ministr financí or an authorised representative,

• in Denmark:

  Skatteministeren or an authorised representative,

• in Germany:

  Der Bundesminister der Finanzen or an authorised representative,

• in Estonia:

  Rahandusminister or an authorised representative,

• in Ireland:

  The Revenue Commissioners or an authorised representative,

• in Greece:

  Ο Υπουργός των Οικονομικών or an authorised representative,

• in Spain:

  El ministro de Economía y Hacienda or an authorised representative,

• in France:

  Le ministre chargé du budget or an authorised representative,

• in Croatia:

  Ministar financija or an authorised representative,

• in Italy:

  Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative,

• in Cyprus:

  Ο Υπουργός Οικονομικών or an authorised representative,

• in Latvia:

  Valsts ieņēmumu dienests,

• in Lithuania:

  Finansų ministras or an authorised representative,

• in Luxembourg:

  Le ministre des finances or an authorised representative,

• in Hungary:

  a pénzügyminiszter or an authorised representative,

• in Malta:

  il-Ministru responsabbli għall-finanzi or an authorised representative,

• in the Netherlands:

  De Minister van Financiën or an authorised representative,

• in Austria:

  Der Bundesminister für Finanzen or an authorised representative,

• in Poland:

  Minister Finansów or an authorised representative,

• in Portugal:

  O Ministro das Finanças or an authorised representative,

• in Romania:

  Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,

• in Slovenia:

  Minister za finance or an authorised representative,

• in Slovakia:

  Minister financií or an authorised representative,

• in Finland:

  • Valtiovarainministeriö or an authorised representative,

  • Finansministeriet or an authorised representative,

• in Sweden:

  Finansministern or an authorised representative,

• in the United Kingdom:

  The Commissioners of Inland Revenue or an authorised representative.’