Article 1

The Arbitration Convention is amended as follows:

  1. (1)

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

    1. ‘(i)

      in Belgium:

      1. (a)

        impôt des personnes physiques/personenbelasting

      2. (b)

        impôt des sociétés/vennootschapsbelasting

      3. (c)

        impôt des personnes morales/rechtspersonenbelasting

      4. (d)

        impôt des non-résidents/belasting der niet-verblijfhouders

      5. (e)

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

    2. (ii)

      in Bulgaria:

      1. (a)

        данък върху доходите на физическите лица

      2. (b)

        корпоративен данък

    3. (iii)

      in the Czech Republic:

      1. (a)

        daň z přijmů fyzických osob

      2. (b)

        daň z přijmů právnických osob

    4. (iv)

      in Denmark:

      1. (a)

        indkomstskat til staten

      2. (b)

        den kommunale indkomstskat

      3. (c)

        den amtskommunale indkomstskat

    5. (v)

      in Germany:

      1. (a)

        Einkommensteuer

      2. (b)

        Körperschaftsteuer

      3. (c)

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

    6. (vi)

      in Estonia:

      1. (a)

        tulumaks

    7. (vii)

      in Ireland:

      1. (a)

        Cáin Ioncaim

      2. (b)

        Cáin Chorparáide

    8. (viii)

      in Greece:

      1. (a)

        φόρος εισοδήματος φυσικών προσώπων

      2. (b)

        φόρος εισοδήματος νομικών προσώπων

      3. (c)

        εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης

    9. (ix)

      in Spain:

      1. (a)

        Impuesto sobre la Renta de las Personas Físicas

      2. (b)

        Impuesto sobre Sociedades

      3. (c)

        Impuesto sobre la Renta de no Residentes

    10. (x)

      in France:

      1. (a)

        impôt sur le revenu

      2. (b)

        impôt sur les sociétés

    11. (xi)

      in Croatia:

      1. (a)

        porez na dohodak

      2. (b)

        porez na dobit

    12. (xii)

      in Italy:

      1. (a)

        imposta sul reddito delle persone fisiche

      2. (b)

        imposta sul reddito delle società

      3. (c)

        imposta regionale sulle attività produttive

    13. (xiii)

      in Cyprus:

      1. (a)

        Φόρος Εισοδήματος

      2. (b)

        Έκτακτη Εισφορά για την Άμυνα της yημοκρατίας

    14. (xiv)

      in Latvia:

      1. (a)

        uzħēmumu ienākuma nodoklis

      2. (b)

        iedzīvotāju ienākuma nodoklis

    15. (xv)

      in Lithuania:

      1. (a)

        Gyventojų pajamų mokestis

      2. (b)

        Pelno mokestis

    16. (xvi)

      in Luxembourg:

      1. (a)

        impôt sur le revenu des personnes physiques

      2. (b)

        impôt sur le revenu des collectivités

      3. (c)

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

    17. (xvii)

      in Hungary:

      1. (a)

        személyi jövedelemadó

      2. (b)

        társasági adó

      3. (c)

        osztalékadó

    18. (xviii)

      in Malta:

      1. (a)

        taxxa fuq l-income

    19. (xix)

      in the Netherlands:

      1. (a)

        inkomstenbelasting

      2. (b)

        vennootschapsbelasting

    20. (xx)

      in Austria:

      1. (a)

        Einkommensteuer

      2. (b)

        Körperschaftsteuer

    21. (xxi)

      in Poland:

      1. (a)

        podatek dochodowy od osób fizycznych

      2. (b)

        podatek dochodowy od osób prawnych

    22. (xxii)

      in Portugal:

      1. (a)

        imposto sobre o rendimento das pessoas singulares

      2. (b)

        imposto sobre o rendimento das pessoas coletivas

      3. (c)

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

    23. (xxiii)

      in Romania:

      1. (a)

        impozitul pe venit

      2. (b)

        impozitul pe profit

      3. (c)

        impozitul pe veniturile obținute din România de nerezidenți

    24. (xxiv)

      in Slovenia:

      1. (a)

        dohodnina

      2. (b)

        davek od dobička pravnih oseb

    25. (xxv)

      in Slovakia:

      1. (a)

        daň z príjmov právnických osôb

      2. (b)

        daň z príjmov fyzických osôb

    26. (xxvi)

      in Finland:

      1. (a)

        valtion tuloverot/de statliga inkomstskatterna

      2. (b)

        yhteisöjen tulovero/inkomstskatten för samfund

      3. (c)

        kunnallisvero/kommunalskatten

      4. (d)

        kirkollisvero/kyrkoskatten

      5. (e)

        korkotulon lähdevero/källskatten på ränteinkomst

      6. (f)

        rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig

    27. (xxvii)

      in Sweden:

      1. (a)

        statlig inkomstskatt

      2. (b)

        kupongskatt

      3. (c)

        kommunal inkomstskatt

    28. (xxviii)

      in the United Kingdom:

      1. (a)

        Income Tax

      2. (b)

        Corporation Tax.’

  2. (2)

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

    1. ‘—

      in Belgium:

      • De minister van Financiën or an authorised representative,

      • Le ministre des finances or an authorised representative,

    2. in Bulgaria:

      Министъра на финансите or an authorised representative,

    3. in the Czech Republic:

      Ministr financí or an authorised representative,

    4. in Denmark:

      Skatteministeren or an authorised representative,

    5. in Germany:

      Der Bundesminister der Finanzen or an authorised representative,

    6. in Estonia:

      Rahandusminister or an authorised representative,

    7. in Ireland:

      The Revenue Commissioners or an authorised representative,

    8. in Greece:

      Ο Υπουργός των Οικονομικών or an authorised representative,

    9. in Spain:

      El ministro de Economía y Hacienda or an authorised representative,

    10. in France:

      Le ministre chargé du budget or an authorised representative,

    11. in Croatia:

      Ministar financija or an authorised representative,

    12. in Italy:

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

    13. in Cyprus:

      Ο Υπουργός Οικονομικών or an authorised representative,

    14. in Latvia:

      Valsts ieņēmumu dienests,

    15. in Lithuania:

      Finansų ministras or an authorised representative,

    16. in Luxembourg:

      Le ministre des finances or an authorised representative,

    17. in Hungary:

      a pénzügyminiszter or an authorised representative,

    18. in Malta:

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

    19. in the Netherlands:

      De Minister van Financiën or an authorised representative,

    20. in Austria:

      Der Bundesminister für Finanzen or an authorised representative,

    21. in Poland:

      Minister Finansów or an authorised representative,

    22. in Portugal:

      O Ministro das Finanças or an authorised representative,

    23. in Romania:

      Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,

    24. in Slovenia:

      Minister za finance or an authorised representative,

    25. in Slovakia:

      Minister financií or an authorised representative,

    26. in Finland:

      • Valtiovarainministeriö or an authorised representative,

      • Finansministeriet or an authorised representative,

    27. in Sweden:

      Finansministern or an authorised representative,

    28. in the United Kingdom:

      The Commissioners of Inland Revenue or an authorised representative.’