Article 1
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
- (a)
- (ii)
in Bulgaria:
- (a)
данък върху доходите на физическите лица
- (b)
корпоративен данък
- (a)
- (iii)
in the Czech Republic:
- (a)
daň z přijmů fyzických osob
- (b)
daň z přijmů právnických osob
- (a)
- (iv)
in Denmark:
- (a)
indkomstskat til staten
- (b)
den kommunale indkomstskat
- (c)
den amtskommunale indkomstskat
- (a)
- (v)
in Germany:
- (a)
Einkommensteuer
- (b)
Körperschaftsteuer
- (c)
Gewerbesteuer, in so far as this tax is based on trading profits
- (a)
- (vi)
in Estonia:
- (a)
tulumaks
- (a)
- (vii)
in Ireland:
- (a)
Cáin Ioncaim
- (b)
Cáin Chorparáide
- (a)
- (viii)
in Greece:
- (a)
φόρος εισοδήματος φυσικών προσώπων
- (b)
φόρος εισοδήματος νομικών προσώπων
- (c)
εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης
- (a)
- (ix)
in Spain:
- (a)
Impuesto sobre la Renta de las Personas Físicas
- (b)
Impuesto sobre Sociedades
- (c)
Impuesto sobre la Renta de no Residentes
- (a)
- (x)
in France:
- (a)
impôt sur le revenu
- (b)
impôt sur les sociétés
- (a)
- (xi)
in Croatia:
- (a)
porez na dohodak
- (b)
porez na dobit
- (a)
- (xii)
in Italy:
- (a)
imposta sul reddito delle persone fisiche
- (b)
imposta sul reddito delle società
- (c)
imposta regionale sulle attività produttive
- (a)
- (xiii)
in Cyprus:
- (a)
Φόρος Εισοδήματος
- (b)
Έκτακτη Εισφορά για την Άμυνα της yημοκρατίας
- (a)
- (xiv)
in Latvia:
- (a)
uzħēmumu ienākuma nodoklis
- (b)
iedzīvotāju ienākuma nodoklis
- (a)
- (xv)
in Lithuania:
- (a)
Gyventojų pajamų mokestis
- (b)
Pelno mokestis
- (a)
- (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
- (a)
- (xvii)
in Hungary:
- (a)
személyi jövedelemadó
- (b)
társasági adó
- (c)
osztalékadó
- (a)
- (xviii)
in Malta:
- (a)
taxxa fuq l-income
- (a)
- (xix)
in the Netherlands:
- (a)
inkomstenbelasting
- (b)
vennootschapsbelasting
- (a)
- (xx)
in Austria:
- (a)
Einkommensteuer
- (b)
Körperschaftsteuer
- (a)
- (xxi)
in Poland:
- (a)
podatek dochodowy od osób fizycznych
- (b)
podatek dochodowy od osób prawnych
- (a)
- (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
- (a)
- (xxiii)
in Romania:
- (a)
impozitul pe venit
- (b)
impozitul pe profit
- (c)
impozitul pe veniturile obținute din România de nerezidenți
- (a)
- (xxiv)
in Slovenia:
- (a)
dohodnina
- (b)
davek od dobička pravnih oseb
- (a)
- (xxv)
in Slovakia:
- (a)
daň z príjmov právnických osôb
- (b)
daň z príjmov fyzických osôb
- (a)
- (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
- (a)
- (xxvii)
in Sweden:
- (a)
statlig inkomstskatt
- (b)
kupongskatt
- (c)
kommunal inkomstskatt
- (a)
- (xxviii)
in the United Kingdom:
- (a)
Income Tax
- (b)
Corporation Tax.’
- (a)
- ‘(i)
- (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.’
- ‘—