法律人 LawPlayer logo

資料由法律人 LawPlayer整理提供·EU law / curated by LawPlayer from EUR-Lex

Decision

2008/492/EC: Council Decision 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

CELEX
Date of document
Articles
4
Source
EUR-Lex
Article 1

The Arbitration Convention is hereby amended as follows:

(1)

In Article 2(2), points (a) to (y) shall be 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 příjmů fyzických osob

(b)

daň z příjmů právnických osob

(iv)

in Denmark:

(a)

indkomstskat til staten

(b)

den kommunale indkomstskat

(c)

den amtskommunale indkomstskat

(v)

in Germany:

(a)

Einkommensteuer

(b)

Koerperschaftsteuer

(c)

Gewerbesteuer, insofar 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 Italy:

(a)

imposta sul reddito delle persone fisiche

(b)

imposta sul reddito delle società

(c)

imposta regionale sulle attività produttive

(xii)

in Cyprus:

(a)

Φόρος Εισοδήματος

(b)

Έκτακτη Εισφορά για την Άμυνα της Δημοκρατίας

(xiii)

in Latvia:

(a)

uzņēmumu ienākuma nodoklis

(b)

iedzīvotāju ienākuma nodoklis

(xiv)

in Lithuania:

(a)

Gyventojų pajamų mokestis

(b)

Pelno mokestis

(xv)

in Luxembourg:

(a)

impôt sur le revenu des personnes physiques

(b)

impôt sur le revenu des collectivités

(c)

impôt commercial, insofar as this tax is based on trading profits

(xvi)

in Hungary:

(a)

személyi jövedelemadó

(b)

társasági adó

(c)

osztalékadó

(xvii)

in Malta:

(a)

taxxa fuq l-income

(xviii)

in the Netherlands:

(a)

inkomstenbelasting

(b)

vennootschapsbelasting

(xix)

in Austria:

(a)

Einkommensteuer

(b)

Körperschaftsteuer

(xx)

in Poland:

(a)

podatek dochodowy od osób fizycznych

(b)

podatek dochodowy od osób prawnych

(xxi)

in Portugal:

(a)

imposto sobre o rendimento das pessoas singulares

(b)

imposto sobre o rendimento das pessoas colectivas

(c)

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

(xxii)

in Romania:

(a)

impozitul pe venit

(b)

impozitul pe profit

(c)

impozitul pe veniturile obținute din România de nerezidenți

(xxiii)

in Slovenia:

(a)

dohodnina

(b)

davek od dobička pravnih oseb

(xxiv)

in Slovakia:

(a)

daň z príjmov právnických osôb

(b)

daň z príjmov fyzických osôb

(xxv)

in Finland:

(a)

valtion tuloverot/de statliga inkomstskatterna

(b)

yhteisöjen tulovero/inkomstskatten för samfund

(c)

kunnallisvero/kommunalskatten

(d)

kirkollisvero/kyrkoskatten

(e)

korkotulon lähdevero/källskatten å ränteinkomst

(f)

rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig

(xxvi)

in Sweden:

(a)

statlig inkomstskatt

(b)

kupongskatt

(c)

kommunal inkomstskatt

(xxvii)

in the United Kingdom:

(a)

Income Tax

(b)

Corporation Tax.’

(2)

The following indent shall be added to Article 3(1):

‘—

in Bulgaria:

Министъра на финансите или негов упълномощен представител,

in Romania:

Președintele Agenției Naționale de Administrare Fiscală sau un reprezentant autorizat.’

Article 2

The texts of the Arbitration Convention and the Protocol of 25 May 1999, together with the Conventions of 21 December 1995 and of 8 December 2004, drawn up in the Bulgarian and Romanian languages  ( 6 ) shall be authentic under the same conditions as the other language versions of these Conventions and Protocol.

Article 3

The Arbitration Convention and the Protocol of 25 May 1999, together with the Conventions of 21 December 1995 and of 8 December 2004, shall enter into force in relation to Bulgaria and Romania on 1 July 2008.

Article 4

This Decision shall take effect on 1 July 2008.

4 articles

Cite this act

2008/492/EC: Council Decision 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 (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32008D0492

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

EU-EurLex-Reuse-2011-833

本頁資料來源:EUR-Lex·整理提供:法律人 LawPlayer· lawplayer.com