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					<dc:identifier>http://www.legislation.gov.uk/eudn/2014/899/contents</dc:identifier><dc:title>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)</dc:title><dc:description>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)</dc:description><dc:modified>2020-12-11</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014D0899</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2014-12-09</dct:valid>
					
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					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2014/899/pdfs/eudn_20140899_adopted_en.pdf" Date="2014-12-13" Size="335260"/> </ukm:Alternatives>
					
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				</ukm:Metadata><Contents>
      
      
         <ContentsItem ContentRef="article-1" IdURI="http://www.legislation.gov.uk/id/eudn/2014/899/article/1" RestrictStartDate="2014-12-09" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eudn/2014/899/article/1"><ContentsNumber>Article 1</ContentsNumber><ContentsTitle Generated="true">The Arbitration Convention is amended as follows: In Article 2(2), points...</ContentsTitle></ContentsItem>
         <ContentsItem ContentRef="article-2" IdURI="http://www.legislation.gov.uk/id/eudn/2014/899/article/2" RestrictStartDate="2014-12-09" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eudn/2014/899/article/2"><ContentsNumber>Article 2</ContentsNumber><ContentsTitle Generated="true">The texts of the Arbitration Convention and the Protocol of 25 May 1999,...</ContentsTitle></ContentsItem>
         <ContentsItem ContentRef="article-3" IdURI="http://www.legislation.gov.uk/id/eudn/2014/899/article/3" RestrictStartDate="2014-12-09" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eudn/2014/899/article/3"><ContentsNumber>Article 3</ContentsNumber><ContentsTitle Generated="true">The Arbitration Convention, as amended by the Protocol of 25 May 1999, the...</ContentsTitle></ContentsItem>
         <ContentsItem ContentRef="article-4" IdURI="http://www.legislation.gov.uk/id/eudn/2014/899/article/4" RestrictStartDate="2014-12-09" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eudn/2014/899/article/4"><ContentsNumber>Article 4</ContentsNumber><ContentsTitle Generated="true">This Decision shall enter into force on the day following...</ContentsTitle></ContentsItem>
         
      
   </Contents><EURetained><EUPrelims DocumentURI="http://www.legislation.gov.uk/eudn/2014/899/introduction" IdURI="http://www.legislation.gov.uk/id/eudn/2014/899/introduction" RestrictStartDate="2014-12-09" RestrictExtent="E+W+S+N.I.">
         <MultilineTitle>
            <Text>
               <Uppercase>Council Decision</Uppercase>
            </Text>
            <Text>of 9 December 2014</Text>
            <Text>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</Text>
            <Text>(2014/899/EU)</Text>
         </MultilineTitle>
         <EUPreamble>
            <P>
               <Text>THE COUNCIL OF THE EUROPEAN UNION,</Text>
            </P>
            <P>
               <Text>Having regard to the Treaty on European Union,</Text>
            </P>
            <P>
               <Text>Having regard to the Treaty on the Functioning of the European Union,</Text>
            </P>
            <P>
               <Text>Having regard to the Act of Accession of Croatia, and in particular Articles 3(4) and 3(5) thereof,</Text>
            </P>
            <P>
               <Text>Having regard to the recommendation from the European Commission,</Text>
            </P>
            <P>
               <Text>After consulting the European Parliament,</Text>
            </P>
            <P>
               <Text>Whereas:</Text>
            </P>
            <Division>
               <Number>(1)</Number>
               <P>
                  <Text>Convention 90/436/EEC<FootnoteRef Ref="f00001"/> (‘the Arbitration Convention’) was signed at Brussels on 23 July 1990 and entered into force on 1 January 1995.</Text>
               </P>
            </Division>
            <Division>
               <Number>(2)</Number>
               <P>
                  <Text>The Arbitration Convention was amended by a Protocol signed on 25 May 1999<FootnoteRef Ref="f00002"/>, a Convention signed on 21 December 1995<FootnoteRef Ref="f00003"/> and a Convention signed on 8 December 2004<FootnoteRef Ref="f00004"/>, as well as by Council Decision 2008/492/EC<FootnoteRef Ref="f00005"/>.</Text>
               </P>
            </Division>
            <Division>
               <Number>(3)</Number>
               <P>
                  <Text>Pursuant to Article 3(4) of the Act of Accession of Croatia, Croatia is to accede to the conventions and protocols concluded between the Member States, listed in Annex I to the Act of Accession. Those conventions and protocols are to enter into force in relation to Croatia on the date determined by the Council.</Text>
               </P>
            </Division>
            <Division>
               <Number>(4)</Number>
               <P>
                  <Text>Pursuant to Article 3(5) of the Act of Accession of Croatia the Council is to make all adjustments required by reason of Croatia's accession to those conventions and protocols and to publish the adapted texts in the <Emphasis>Official Journal of the European Union</Emphasis>,</Text>
               </P>
            </Division>
            <P>
               <Text>HAS ADOPTED THIS DECISION:</Text>
            </P>
         </EUPreamble>
      </EUPrelims></EURetained><Footnotes><Footnote id="f00001">
         <FootnoteText>
            <Para>
               <Text>Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (<Citation id="c00001" Class="EuropeanUnionOfficialJournal" Year="1990" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1990.225.01.0010.01.ENG" Date="1990-08-20">OJ L 225, 20.8.1990, p. 10</Citation>).</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00002">
         <FootnoteText>
            <Para>
               <Text>Protocol of 25 May 1999 amending the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (<Citation id="c00002" Class="EuropeanUnionOfficialJournal" Year="1999" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.C_.1999.202.01.0001.01.ENG" Date="1999-07-16">OJ C 202, 16.7.1999, p. 1</Citation>).</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00003">
         <FootnoteText>
            <Para>
               <Text>Convention of 21 December 1995 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 connection with the adjustment of profits of associated enterprises (<Citation id="c00003" Class="EuropeanUnionOfficialJournal" Year="1996" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.C_.1996.026.01.0001.01.ENG" Date="1996-01-31">OJ C 26, 31.1.1996, p. 1</Citation>).</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00004">
         <FootnoteText>
            <Para>
               <Text>Convention of 8 December 2004 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 connection with the adjustment of profits of associated enterprise (<Citation id="c00004" Class="EuropeanUnionOfficialJournal" Year="2005" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.C_.2005.160.01.0001.01.ENG" Date="2005-06-30">OJ C 160, 30.6.2005, p. 1</Citation>).</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00005">
         <FootnoteText>
            <Para>
               <Text>Council Decision 2008/492/EC of 23 June 2008 concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (<Citation id="c00005" Class="EuropeanUnionOfficialJournal" Year="2008" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2008.174.01.0001.01.ENG" Date="2008-07-03">OJ L 174, 3.7.2008, p. 1</Citation>).</Text>
            </Para>
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