Go to unilingual display
Display information about this document

?

20.8.1990    | EN | Official Journal of the European Communities | L 225/10 Avis juridique important
CONVENTION 
on the elimination of double taxation in connection with the adjustment of profits of associated enterprises 
(90/463/EEC) 
THE HIGH CONTRACTING PARTIES TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, 
DESIRING to give effect to Article 220 of that Treaty, by virtue of which they have undertaken to enter into negotiations with one another with a view to securing for the benefit of their nationals the elimination of double taxation, 
CONSIDERING the importance attached to the elimination of double taxation in connection with the adjustment of profits of associated enterprises, 
HIS MAJESTY THE KING OF THE BELGIANS: 
Philippe de SCHOUTHEETE de TERVARENT, 
Ambassador Extraordinary and Plenipotentiary; 
HER MAJESTY THE QUEEN OF DENMARK: 
Niels HELVEG PETERSEN, 
Minister for Economic Affairs; 
THE PRESIDENT OF THE FEDERAL REPUBLIC OF GERMANY: 
Theo WAIGEL, 
Federal Minister for Finance; 
Jürgen TRUMPF, 
Ambassador Extraordinary and Plenipotentiary; 
THE PRESIDENT OF THE HELLENIC REPUBLIC: 
Ioannis PALAIOKRASSAS, 
Minister for Finance; 
HIS MAJESTY THE KING OF SPAIN: 
Carlos SOLCHAGA CATALÁN, 
Minister for Economic Affairs and Finance; 
THE PRESIDENT OF THE FRENCH REPUBLIC: 
Jean VIDAL, 
Ambassador Extraordinary and Plenipotentiary; 
THE PRESIDENT OF IRELAND: 
Albert REYNOLDS, 
Minister for Finance; 
THE PRESIDENT OF THE ITALIAN REPUBLIC: 
Stefano DE LUCA, 
State Secretary for Finance; 
HIS ROYAL HIGHNESS THE GRAND DUKE OF LUXEMBOURG: 
Jean-Claude JUNCKER, 
Minister for the Budget, Minister for Finance, Minister for Labour; 
HER MAJESTY THE QUEEN OF THE NETHERLANDS: 
P.C. NIEMAN, 
Ambassador Extraordinary and Plenipotentiary; 
THE PRESIDENT OF THE PORTUGUESE REPUBLIC: 
Miguel BELEZA, 
Minister for Finance; 
HER MAJESTY THE QUEEN OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND: 
David H.A. HANNAY KCMG, 
Ambassador Extraordinary and Plenipotentiary; 
HAVE AGREED AS FOLLOWS: 
CHAPTER I 
SCOPE OF THE CONVENTION 
Article 1 
1.   This Convention shall apply where, for the purposes of taxation, profits which are included in the profits of an enterprise of a Contracting State are also included or are also likely to be included in the profits of an enterprise of another Contracting State on the grounds that the principles set out in Article 4 and applied either directly or in corresponding provisions of the law of the State concerned have not been observed. 
2.   For the purposes of this Convention, the permanent establishment of an enterprise of an Contracting State situated in another Contracting State shall be deemed to be an enterprise of the State in which it is situated. 
3.   Paragraph 1 shall also apply where any of the enterprises concerned have made losses rather than profits. 
Article 2 
1.   This Convention shall apply to taxes on income. 
2.   The existing taxes to which this Convention shall apply are, in particular the following: 
(a) | in Belgium: | — | impôt des personnes physiques/personenbelasting, | — | impôt des sociétés/vennootschapsbelasting, | — | impôt des personnes morales/rechtspersonenbelasting, | — | impôt des non-résidents/belasting der niet-verblijfhouders, | — | taxe communale et la taxe d'agglomération additionnelles à l'impôt des personnes physiques/aanvullende gemeentebelasting en agglomeratiebelasting op de personenbelasting; 
(b) | in Denmark: | — | selskabsskat, | — | indkomstskat til staten, | — | kommunale indkomstskat, | — | amtskommunal indkomstskat, | — | særlig indkomstskat, | — | kirkeskat, | — | udbytteskat, | — | renteskat, | — | royaltyskat, | — | frigørelsesafgift; 
(c) | in the Federal Republic of Germany: | — | Einkommensteuer, | — | Körperschaftsteuer, | — | Gewerbesteuer, in so far as this tax is based on trading profits; 
(d) | in Greece: | — | φόρος εισοδήματος φυσικών προσώπων, | — | φόρος εισοδήματος νομικών προσώπων, | — | εισφορά υπέρ των επιχειρήσεων ύδρευσης και αποχέτευσης; 
(e) | in Spain: | — | impuesto sobre la renta de las personas físicas, | — | impuesto sobre sociedades; 
(f) | in France: | — | impôt sur le revenu, | — | impôt sur les sociétés; 
(g) | in Ireland: | — | Income Tax, | — | Corporation Tax; 
(h) | in Italy: | — | imposta sul reddito delle persone fisiche, | — | imposta sul reddito delle persone giuridiche, | — | imposta locale sui redditi; 
(i) | in Luxembourg: | — | impôt sur le revenu des personnes physiques, | — | impôt sur le revenu des collectivités, | — | impôt commercial, in so far as this tax is based on trading profits; 
(j) | in the Netherlands: | — | inkomstenbelasting, | — | vennootschapsbelasting; 
(k) | in Portugal: | — | imposto sobre o rendimento das pessoas singulares, | — | imposto sobre o rendimento das pessoas colectivas, | — | derrama para os municipios sobre o imposto sobre o rendimento das pessoas colectivas; 
(l) | in the United Kingdom: | — | Income Tax, | — | Corporation Tax. 
3.   The Convention shall also apply to any identical or similar taxes which are imposed after the date of signature thereof in addition to, or in place of existing taxes. The competent authorities of the Contracting States shall inform each other of any changes made in the respective domestic laws. 
CHAPTER II 
GENERAL PROVISIONS 
Section I 
Definitions 
Article 3 
1.   For the purposes of this Convention: ‘competent authority’ shall mean: 
— | in Belgium: | De Minister van Financiën or an authorized representative, | Le Ministre des Finances or an authorized representative, 
— | in Denmark: | Skatteministeren or an authorized representative, 
— | in the Federal Republic of Germany: | Der Bundesminister der Finanzen or an authorized representative, 
— | in Greece: | Ο Υπουργός των Οικονομικών or an authorized representative, 
— | in Spain: | El Ministro de Economía y Hacienda or an authorized representative, 
— | in France: | Le Ministre chargé du budget or an authorized representative, 
— | in Ireland: | The Revenue Commissioners or an authorized representative, 
— | in Italy: | Il Ministro delle Finanze or an authorized representative, 
— | in Luxembourg: | Le Ministre des Finances or an authorized representative, 
— | in the Netherlands: | De Minister van Financiën or an authorized representative, 
— | in Portugal: | O Ministro das Finanças or an authorized representative, 
— | in the United Kingdom: | The Commissioners of Inland Revenue or an authorized representative. 
2.   Any term not defined in this Convention shall, unless the context otherwise requires, have the meaning which it has under the double taxation convention between the States concerned. 
Section II 
Principles applying to the adjustment of profits of associated enterprises and to the attribution of profits to permanent establishments 
Article 4 
The following principles shall be observed in the application of this Convention: 
1. | Where: | (a) | an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of another Contracting State, | or | (b) | the same persons participate directly or indirectly in the management, control or capital of an enterprise of one Contracting State and an enterprise of another Contracting State, | and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ form those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 
2. | Where an enterprise of a Contracting State carries on business in another Contracting State through a permanent establishment situated therein, there shall be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 
Article 5 
Where a Contracting State intends to adjust the profits of an enterprise in accordance with the principles set out in Article 4, it shall inform the enterprise of the intended action in due time and give it the opportunity to inform the other enterprise so as to give that other enterprise the opportunity to inform in turn the other Contracting State. 
However, the Contracting State providing such information shall not be prevented from making the proposed adjustment. 
If after such information has been given the two enterprises and the other Contracting State agree to the adjustment, Articles 6 and 7 shall not apply. 
Section 3 
Mutual agreement and arbitration procedure 
Article 6 
1.   Where an enterprise considers that, in any case to which this Convention applies, the principles set out in Article 4 have not been observed, it may, irrespective of the remedies provided by the domestic law of the Contracting States concerned, present its case to the competent authority of the Contracting State of which it is an enterprise or in which its permanent establishment is situated. The case must be presented within three years of the first notification of the action which results or is likely to result in double taxation within the meaning of Article 1. 
The enterprise shall at the same time notify the competent authority if other Contracting States may be concerned in the case. The competent authority shall then without delay notify the competent authorities of those other Contracting States. 
2.   If the complaint appears to it to be well-founded and if it is not itself able to arrive at a satisfactory solution, the competent authority shall endeavour to resolve the case by mutual agreement with the competent authority of any other Contracting State concerned, with a view to the elimination of double taxation on the basis of the principles set out in Article 4. Any mutual agreement reached shall be implemented irrespective of any time limits prescribed by the domestic laws of the Contracting States concerned. 
Article 7 
1.   If the competent authorities concerned fail to reach an agreement that eliminates the double taxation referred to in Article 6 within two years of the date on which the case was first submitted to one of the competent authorities in accordance with Article 6 (1), they shall set up an advisory commission charged with delivering its opinion on the elimination of the double taxation in question. 
Enterprises may have recourse to the remedies available to them under the domestic law of the Contracting States concerned; however, where the case has so been submitted to a court or tribunal, the term of two years referred to in the first subparagraph shall be computed from the date on which the judgment of the final court of appeal was given. 
2.   The submission of the case to the advisory commission shall not prevent a Contracting State from initiating or continuing judicial proceedings or proceedings for administrative penalties in relation to the same matters. 
3.   Where the domestic law of a Contracting State does not permit the competent authorities of that State to derogate from the decisions of their judicial bodies, paragraph 1 shall not apply unless the associated enterprise of that State has allowed the time provided for appeal to expire, or has withdrawn any such appeal before a decision has been delivered. This provision shall not affect the appeal if and in so far as it relates to matters other than those referred to in Article 6. 
4.   The competent authorities may by mutual agreement and with the agreement of the associated enterprises concerned waive the time limits referred to in paragraph 1. 
5.   In so far as the provisions of paragraphs 1 to 4 are not applied, the rights of each of the associated enterprises, as laid down in Article 6, shall be unaffected. 
Article 8 
1.   The competent authority of a Contracting State shall not be obliged to initiate the mutual agreement procedure or to set up the advisory commission referred to in Article 7 where legal or administrative proceedings have resulted in a final ruling that by actions giving rise to an adjustment of transfers of profits under Article 4 one of the enterprises concerned is liable to a serious penalty. 
2.   Where judicial or administrative proceedings, initiated with a view to a ruling that by actions giving rise to an adjustment of profits under Article 4 one of the enterprises concerned was liable to a serious penalty, are being conducted simultaneously with any of the proceedings referred to in Articles 6 and 7, the competent authorities may stay the latter proceedings until the judicial or administrative proceedings have been concluded. 
Article 9 
1.   The advisory commission referred to in Article 7 (1) shall consist of, in addition to its Chairman: 
— | two representatives of each competent authority concerned; this number may be reduced to one by agreement between the competent authorities, 
— | an even number of independent persons of standing to be appointed by mutual agreement from the list of persons referred to in paragraph 4 or, in the absence of agreement, by the drawing of lots by the competent authorities concerned. 
2.   When the independent persons of standing are appointed an alternate shall be appointed for each of them according to the rules for the appointment of the independent persons in case the independent persons are prevented from carrying out their duties. 
3.   Where lots are drawn, each of the competent authorities may object to the appointment of any particular independent person of standing in any circumstance agreed in advance between the competent authorities concerned or in one of the following situations: 
— | where that person belongs to or is working on behalf of one of the tax administrations concerned, 
— | where that person has, or has had, a large holding in or is or has been an employee of or adviser to one or each of the associated enterprises, 
— | where that person does not offer a sufficient guarantee of objectivity for the settlement of the case or cases to be decided. 
4.   The list of independent persons of standing shall consist of all the independent persons nominated by the Contracting States. For this purpose each Contracting State shall nominate five persons and shall inform the Secretary-General of the Council of the European Communities thereof. 
Such persons must be nationals of a Contracting State and resident within the territory to which this Convention applies. They must be competent and independent. 
The Contracting States may make alterations to the list referred to in the first subparagraph; they shall inform the Secretary-General of the Council of the European Communities thereof without delay. 
5.   The representatives and independent persons of standing appointed in accordance with paragraph 1 shall elect a Chairman from among those persons of standing on the list referred to in paragraph 4, without prejudice to the right of each competent authority concerned to object to the appointment of the person of standing thus chosen in one of the situations referred to in paragraph 3. 
The Chairman must possess the qualifications required for appointment to the highest judicial offices in his country or be a jurisconsult of recognized competence. 
6.   The members of the advisory commission shall keep secret all matters which they learn as a result of the proceedings. The Contracting States shall adopt appropriate provisions to penalize any breach of secrecy obligations. They shall, without delay inform the Commission of the European Communities of the measures taken. The Commission of the European Comunities shall inform the other Contracting States. 
7.   The Contracting States shall take all necessary steps to ensure that the advisory commission meets without delay once cases are referred to it. 
Article 10 
1.   For the purposes of the procedure referred to in Article 7, the associated enterprises concerned may provide any information, evidence or documents which seem to them likely to be of use to the advisory commission in reaching a decision. The enterprises and the competent authorities of the Contracting States concerned shall give effect to any request made by the advisory commission to provide information, evidence or documents. However, the competent authorities of any such Contracting State shall not be under any obligation: 
(a) | to carry out administrative measures at variance with its domestic law or its normal administrative practice; 
(b) | to supply information which is not obtainable under its domestic law or in its normal administrative practice; | or 
(c) | to supply information which would disclose any trade, business, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 
2.   Each of the associated enterprises may, at its request, appear or be represented before the advisory commission. If the advisory commission so requests, each of the associated enterprises shall appear or be represented before it. 
Article 11 
1.   The advisory commission referred to in Article 7 shall deliver its opinion not more than six months from the date on which the matter was referred to it. 
The advisory commission must base its opinion on Article 4. 
2.   The advisory commission shall adopt its opinion by a simple majority of its members. The competent authorities concerned may agree on additional rules of procedure. 
3.   The costs of the advisory commission procedure, other than those incurred by the associated enterprises, shall be shared equally by the Contracting States concerned. 
Article 12 
1.   The competent authorities party to the procedure referred to in Article 7 shall, acting by common consent on the basis of Article 4, take a decision which will eliminate the double taxation within six months of the date on which the advisory commission delivered its opinion. 
The competent authorities may take a decision which deviates from the advisory commission's opinion. If they fail to reach agreement, they shall be obliged to act in accordance with that opinion. 
2.   The competent authorities may agree to publish the decision referred to in paragraph 1, subject to the consent of the enterprises concerned. 
Article 13 
The fact that the decisions taken by the Contracting States, concerning the taxation of profits resulting from a transaction between associated enterprises, have become final shall not prevent recourse to the procedures set out in Articles 6 and 7. 
Article 14 
For the purposes of this Convention, the double taxation of profits shall be regarded as eliminated if either: 
(a) | the profits are included in the computation of taxable profits in one State only; | or 
(b) | the tax chargeable on those profits in one State is reduced by an amount equal to the tax chargeable on them in the other. 
CHAPTER III 
FINAL PROVISIONS 
Article 15 
Nothing in this Convention shall affect the fulfilment of wider obligations with respect to the elimination of double taxation in the case of an adjustment of profits of associated enterprises resulting either from other conventions to which the Contracting States are or will become parties or from the domestic law of the Contracting States. 
Article 16 
1.   The territorial scope of this Convention shall be that defined in Article 227 (1) of the Treaty establishing the European Economic Community, without prejudice to paragraph 2 of this Article. 
2.   This Convention shall not apply to: 
— | the French territories referred to in Annex IV to the Treaty establishing the European Economic Community, 
— | the Faroe Islands and Greenland. 
Article 17 
This Convention will be ratified by the Contracting States. The instruments of ratification will be deposited at the office of the Secretary-General of the Council of the European Communities. 
Article 18 
This Convention shall enter into force on the first day of the third month following that in which the instrument of ratification is deposited by the last signatory State to take that step. The Convention shall apply to proceedings referred to in Article 6 (1) which are initiated after its entry into force. 
Article 19 
The Secretary-General of the Council of the European Communities shall inform the Contracting States of: 
(a) | the deposit of each instrument of ratification; 
(b) | the date on which this Convention will enter into force; 
(c) | the list of independent persons of standing appointed by the Contracting States and any alterations thereto in accordance with Article 9 (4). 
Article 20 
This Convention is concluded for a period of five years. Six months before the expiry of that period, the Contracting States will meet to decide on the extension of this Convention and any other relevant measure. 
Article 21 
Each Contracting State may, at any time, ask for a revision of this Convention. In that event, a conference to revise the Convention will be convened by the President of the Council of the European Communities. 
Article 22 
This Convention, drawn up in a single original in the Danish, Dutch, English, French, German, Greek, Irish, Italian, Portuguese and Spanish languages, all 10 texts being equally authentic, shall be deposited in the archives of the General Secretariat of the Council of the European Communities. The Secretary-General shall transmit a certified copy to the Government of each Signatory State. 
FINAL ACT 
THE PLENIPOTENTIARIES OF THE HIGH CONTRACTING PARTIES, 
meeting at Brussels, on the twenty-third day of July nineteenhundred and ninety, for the signature of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, 
have, on the occasion of signing the said Convention: 
(a) | adopted the following joint Declarations attached to the Final Act: | — | Declaration on Article 4 (1), | — | Declaration on Article 9 (6), | — | Declaration on Article 13; 
(b) | taken note of the following unilateral Declarations attached to this Final Act: | — | Declaration of France and the United Kingdom on Article 7, | — | Individual Declarations of the Contracting States on Article 8, | — | Declaration of the Federal Republic of Germany on Article 16. 
En fe de lo cual, los abajo firmantes suscriben la presente Acta Final. 
Til bekræftelse heraf har undertegnede underskrevet denne slutakt. 
Zu Urkund dessen haben die Unterzeichneten ihre Unterschrift unter diese Schlußakte gesetzt. 
Σε πίστωση των ανωτέρω, οι υπογράφοντες πληρεξούσιοι έθεσαν την υπογραφή τους κάτω από την παρούσα τελική πράξη. 
In witness whereof, the undersigned have signed this Final Act. 
En foi de quoi, les soussignés ont apposé leurs signatures au bas du présent acte final. 
Dá fhianú sin, chuir na daoine thíos-sínithe a lámh leis an Ionstraim Chríochnaitheach seo. 
In fede di che, i sottoscritti hanno apposto le loro firme in calce al presente atto finale. 
Ten blijke waarvan de ondergetekenden hun handtekening onder deze Slotakte hebben gesteld. 
Em fé do que os abaixo assinados apuseram as suas assinaturas no final do presente Acto Final. 
Hecho en Bruselas, el veintitrés de julio de mil novecientos noventa. 
Udfærdiget i Bruxelles, den treogtyvende juli nitten hundrede og halvfems. 
Geschehen zu Brüssel am dreiundzwanzigsten Juli neunzehnhundertneunzig. 
Έγινε στις Βρυξέλλες, στις είκοσι τρεις Ιουλίου χίλια εννιακόσια ενενήντα. 
Done at Brussels on the twenty-third day of July in the year one thousand nine hundred and ninety. 
Fait à Bruxelles, le vingt-trois juillet mil neuf cent quatre-vingt-dix. 
Arna dhéanamh sa Bhruiséil, an tríú lá fichead de Iúil, míle naoi gcéad nócha. 
Fatto a Bruxelles, addì ventitré luglio millenovecentonovanta. 
Gedaan te Brussel, de drieëntwintigste juli negentienhonderd negentig. 
Feito em Bruxelas, em vinte e três de Julho de mil novecentos e noventa. 
Pour Sa Majesté le Roi des Belges 
Voor Zijne Majesteit de Koning der Belgen 
For Hendes Majestæt Danmarks Dronning 
Für den Präsidenten der Bundesrepublik Deutschland 
Για τον Πρόεδρο της Ελληνικής Δημοκρατίας 
Por Su Majestad el Rey de España 
Pour le président de la République française 
For the President of Ireland 
Thar ceann Uachtarán na hÉireann 
Per il presidente della Repubblica italiana 
Pour Son Altesse Royale le Grand-Duc de Luxembourg 
Voor Hare Majesteit de Koningin der Nederlanden 
Pelo Presidente da República Portuguesa 
For Her Majesty the Queen of the United Kingdom of Great Britain and Northern Ireland 
JOINT DECLARATIONS 
  
Declaration on Article 4 (1) 
The provisions of Article 4 (1) shall cover both cases where a transaction is carried out directly between two legally distinct enterprises as well as cases where a transaction is carried out between one of the enterprises and the permanent establishment of the other enterprise situated in a third country. 
Declaration on Article 9 (6) 
The Member States shall be entirely free as regards the nature and scope of the appropriate provisions they adopt for penalizing any breach of secrecy obligations. 
Declaration on Article 13 
Where, in one or more of the Contracting States concerned, the decisions regarding the taxation giving rise to the procedures referred to in Articles 6 and 7 have been altered after the procedure referred to in Article 6 has been concluded or after the decision referred to in Article 12 has been taken and where double taxation within the meaning of Article 1 results, account being taken of the application of the outcome of that procedure or that decision, Articles 6 and 7 shall apply. 
UNILATERAL DECLARATIONS 
  
Declaration on Article 7 
France and the United Kingdom declare that they will apply Article 7 (3). 
Individual Declarations of the Contracting States on Article 8 
Belgium 
The term ‘serious penalty’ means a criminal or administratiye penalty in cases: 
— | either of a common law offence committed with the aim of tax evasion, 
— | or infringements of the provisions of the Code of income tax or of decisions taken in implementation thereof, committed with fraudulent intention or with the intention of causing injury. 
Denmark 
The concept of ‘serious penalty’ means a penalty for the intentional infringement of provisions of the Criminal Law or of special legislation in cases which cannot be regulated by administrative means. 
Cases of infringement of provisions of tax law may, as a general rule, be regulated by administrative means where it is considered that the infringement will not entail a punishment greater than a fine. 
Germany 
An infringement of the tax laws punishable by a ‘serious penalty’ is constituted by any infringement of the tax laws penalized by detention, criminal or administrative fines. 
Greece 
Under Greek legislation governing taxation, an undertaking is liable to ‘severe penalties’: 
1. | if it fails to submit declarations, or submits incorrect declarations, in respect of taxes, charges or contributions which must be withheld and paid to the State under existing provisions, or in respect of value added tax, turnover tax or the special tax on luxury goods, in so far as the total amount of the above taxes, charges and contributions which should have been declared and paid to the State as a result of trade or other activities carried out over a period of six months exceeds an amount of six hundred thousand (600 000) Greek drachmas or one million (1 000 000) Greek drachmas over a period of one calendar year; 
2. | if it fails to submit a declaration of income tax, in so far as the tax due in respect of the income not declared is more than three hundred thousand (300 000) Greek drachmas; 
3. | if it fails to supply the taxation details laid down in the Code on Taxation Data; 
4. | if it supplies details as referred to under the previous case 3, which are incorrect as regards quantity or unit price or value, in so far as the inaccuracy results in a discrepancy which exceeds ten per cent (10 %) of the total amount or of the total value of the goods, the provision of services or the trade generally; 
5. | if it fails to keep accurately the books and records required by the Code on Taxation Data, in so far as that inaccuracy has been noted in the course of a regular check, the findings of which have been confirmed either by administrative resolution of the discrepancy or because the period allowed for an appeal has expired or as a result of a definitive decision by an administrative tribunal, provided that during the management period checked the discrepancy between gross income and the income declared is more than twenty per cent (20 %) and in any case not less than one million (1 000 000) Greek drachmas; 
6. | if it fails to observe the obligation to keep books and records as laid down in the relevant provisions of the Code on Taxation Data; 
7. | if it issues false or fictitious — or itself falsifies — invoices for the sale of goods or the supply of services or any other taxation details as referred to in case 3 above. | A taxation document is regarded as false if it has been perforated or stamped in any way without the proper authentication having been entered in the relevant books of the competent tax authority, in so far as failure to make such an entry has occurred in the knowledge that such authentication is required for the taxation document. A taxation document is also regarded as false if the content and other details of the original or the copy differ from those which are recorded on the counterfoil of that document. | A taxation document is regarded as fictitious if it has been issued for a transaction or part of a transaction, transfer or any other reason not recorded in the total or for a transaction carried out by persons different from those recorded in the taxation document; 
8. | if it is aware of the intention of the action taken and collaborates in any way in the production of false taxation documents or is aware that the documents are false or fictitious and collaborates in any way in their issue or accepts the false, fictitious or falsified taxation documents with the intention of concealing material relevant to taxation. 
Spain 
The term ‘serious penalties’ includes administrative penalties for serious tax infringements, as well as criminal penalties for offences committed with respect to the taxation authorities. 
France 
The term ‘serious penalties’ includes criminal penalties and tax penalties such as penalties for failure to make a tax return after receiving a summons, for lack of good faith, for fraudulent practices, for opposition to tax inspection, for secret payments or distribution, or for abuse of rights. 
Ireland 
‘Serious penalties’ shall include penalties for: 
(a) | failing to make a return; 
(b) | fraudulently or negligently making an incorrect return; 
(c) | failing to keep proper records; 
(d) | failing to make documents and records available for inspection; 
(e) | obstructing persons exercising statutory powers; 
(f) | failing to notify chargeability to tax; 
(g) | making a false statement to obtain an allowance. 
The legislative provisions governing these offences, as at 3 July 1990, are as follows: 
— | Part XXXV of the Income Tax Act, 1967, 
— | Section 6 of the Finance Act, 1968, 
— | Part XIV of the Corporation Tax Act, 1976, 
— | Section 94 of the Finance Act, 1983. 
Any subsequent provisions replacing, amending or updating the penalty code would also be comprehended. 
Italy 
The term ‘serious penalties’ means penalties laid down for illicit acts, within the meaning of the domestic law, constituting a tax offence. 
Luxembourg 
Luxembourg considers to be a ‘serious penalty’ what the other Contracting State considers to be so for the purposes of Article 8. 
Netherlands 
The term ‘serious penalty’ means a penalty imposed by a judge for any action, committed intentionally, which is mentioned in Article 68 of the General Law on taxation. 
Portugal 
The terms ‘serious penalties’ include criminal penalties as well as the further tax penalties applicable to infringements committed with intent to defraud or in which the fine applicable is of an amount exceeding 1 000 000 (one million) Portuguese escudos. 
United Kingdom 
The United Kingdom will interpret the term ‘serious penalty’ as comprising criminal sanctions and administrative sanctions in respect of the fraudulent or negligent delivery of incorrect accounts, claims or returns for tax purposes. 
Declaration by the Federal Republic of Germany on Article 16 
The Government of the Federal Republic of Germany reserves the right to declare, when lodging its instrument of ratification that the Convention also applies to Land of Berlin. 
 
 |
 41990A0436
 90/436/EØF: Konvention om ophaevelse af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud - Slutakt - fælles erklæringer - Ensidige erklæringer
 
 
 
 EF-Tidende nr. L 225 af 20/08/1990 s. 0010 - 0024
 
 
 
 KONVENTION om ophaevelse af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud (90/436/EOEF)
 DE HOEJE KONTRAHERENDE PARTER I TRAKTATEN OM OPRETTELSE AF DET EUROPAEISKE OEKONOMISKE FAELLESSKAB,
 SOM OENSKER at gennemfoere artikel 220 i Traktaten, ifoelge hvilken de har forpligtet sig til at indlede forhandlinger for til fordel forderes statsborgere at sikre afskaffelse af dobbeltbeskatning,
 SOM TAGER betydningen af ophaevelsen af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud i betragtning,
 HAR VEDTAGET at indgaa denne konvention og har med henblik herpaa som befuldmaegtigede udpeget:
 HANS MAJESTAET BELGIERNES KONGE:
 Philippe de SCHOUTHEETE de TERVARENT,
 Overordentlig og befuldmaegtiget ambassadoer;
 HENDES MAJESTAET DANMARKS DRONNING:
 Niels HELVEG PETERSEN,
 OEkonomiminister;
 PRAESIDENTEN FOR FORBUNDSREPUBLIKKEN TYSKLAND:
 Theo WAIGEL,
 Forbundsfinansminister;
 Juergen TRUMPF,
 Overordentlig og befuldmaegtiget ambassadoer;
 PRAESIDENTEN FOR DEN HELLENSKE REPUBLIK:
 Ioannis PALAIOKRASSAS,
 Finansminister;
 HANS MAJESTAET KONGEN AF SPANIEN:
 Carlos SOLCHAGA CATALÁN,
 OEkonomi- og finansminister;
 PRAESIDENTEN FOR DEN FRANSKE REPUBLIK:
 Jean Vidal,
 Overordentlig og befuldmaegtiget ambassadoer;
 PRAESIDENTEN FOR IRLAND:
 Albert REYNOLDS,
 Finansminister;
 PRAESIDENTEN FOR DEN ITALIENSKE REPUBLIK:
 Stefano DE LUCA,
 Statssekretaer for finansielle anliggender;
 HANS KONGELIGE HOEJHED STORHERTUGEN AF LUXEMBOURG:
 Jean-Claude JUNCKER,
 Budgetminister, finansminister, arbejdsminister;
 HENDES MAJESTAET DRONNINGEN AF NEDERLANDENE:
 P. C. NIEMAN,
 Overordentlig og befuldmaegtiget ambassadoer;
 PRAESIDENTEN FOR DEN PORTUGISISKE REPUBLIK:
 Miguel BELEZA,
 Finansminister;
 HENDES MAJESTAET DRONNINGEN AF DET FORENEDE STORBRITANNIEN OG NORDIRLAND:
 David H. A. HANNAY KCMG,
 Overordentlig og befuldmaegtiget ambassadoer;
 SOM, efter at have udvekslet deres fuldmagter og fundet dem i god og behoerig form,
 ER, forsamlet i Raadet, BLEVET ENIGE OM FOELGENDE:
 KAPITEL I
 KONVENTIONENS ANVENDELSESOMRAADE Artikel 1 1. Denne konvention finder anvendelse, naar overskud, som med henblik paa beskatning indgaar i overskuddet i et foretagende i en kontraherende stat, tillige medregnes eller kan forventes at blive medregnet i overskuddet i et foretagende i en anden kontraherende stat, fordi de principper, der er anfoert i artikel 4 og gennemfoert enten umiddelbart eller ved hertil svarende bestemmelser i den paagaeldende medlemsstats lovgivning, ikke er overholdt.
 2. I denne konvention anses et fast driftssted, der tilhoerer et foretagende i en kontraherende stat, men som er beliggende i en anden kontraherende stat, for at vaere et foretagende i den stat, hvor dette driftssted er beliggende.
 3. Stk. 1 finder ogsaa anvendelse, hvis et af de paagaeldende foretagender har haft underskud i stedet for overskud. Artikel 2 1. Denne konvention finder anvendelse paa indkomstskatter.
 2. De gaeldende skatter, som konventionen finder anvendelse paa, er isaer:
 a) i Belgien:
 - impôt des personnes physiques/personenbelasting
 - impôt des sociétés/vennootschapsbelasting
 - impôt des personnes morales/rechtspersonenbelasting
 - impôt des non-résidents/belasting der niet-verblijfhouders
 - taxe communale et taxe d'agglomération additionnelles à l'impôt des personnes physiques/aanvullende gemeentebelasting en agglomeratiebelasting op de personenbelasting
 b)
 i Danmark:
 - selskabsskat
 - indkomstskat til staten
 - kommunal indkomstskat
 - amtskommunal indkomstskat
 - saerlig indkomstskat
 - kirkeskat
 - udbytteskat
 - renteskat
 - royaltyskat
 - frigoerelsesafgift
 c)
 i Tyskland:
 - Einkommensteuer
 - Koerperschaftsteuer
 - Gewerbesteuer, naar denne er beregnet paa grundlag af driftsoverskuddet
 d)
 i Graekenland:
 - foros eisodimatos fysikon prosopon,
 - foros eisodimatos nomikon prosopon,
 - eisfora yper ton epicheiriseon ydrefsis kai apochetefsis;
 e)
 i Spanien:
 - impuesto sobre la renta de las personas fisicas
 - impuesto sobre sociedades
 f)
 i Frankrig:
 - impôt sur le revenu
 - impôt sur les sociétés
 g)
 i Irland:
 - income tax
 - corporation tax
 h)
 i Italien:
 - imposta sul reddito delle persone fisiche
 - imposta sul reddito delle persone giuridiche
 - imposta locale sui redditi
 i)
 i Luxembourg:
 - impôt sur le revenu des personnes physiques
 - impôt sur le revenu des collectivités
 - impôt commercial, naar denne er beregnet paa grundlag af driftsoverskuddet
 j)
 i Nederlandene:
 - inkomstenbelasting
 - vennootschapsbelasting
 k)
 i Portugal:
 - imposto sobre o rendimento das pessoas singulares
 - imposto sobre o rendimento das pessoas colectivas
 - derrama para os municipios sobre o imposto sobre o rendimento das pessoas colectivas
 l)
 i Det Forenede Kongerige:
 - income tax
 - corporation tax.
 3. Konventionen finder ligeledes anvendelse paa skat af samme eller tilsvarende art, som indfoeres efter datoen for konventionens undertegnelse som tillaeg til eller i stedet for de gaeldende skatter. De kompetente myndigheder i de kontraherende stater underretter hinanden om de aendringer, der foretages i deres respektive lovgivninger.
 KAPITEL II
 ALMINDELIGE BESTEMMELSER
 Afdeling 1
 Definitioner Artikel 3 1. I denne konvention forstaas ved udtrykket »kompetente myndigheder«:
 - i Belgien:
 de Minister van Financiën eller en befuldmaegtiget repraesentant
 le Ministre des Finances eller en befuldmaegtiget repraesentant,
 - i Danmark:
 Skatteministeren eller en befuldmaegtiget repraesentant
 - i Tyskland:
 Der Bundesminister der Finanzen eller en befuldmaegtiget repraesentant
 - i Graekenland:
 O Ypoyrgos ton Oikonomikon, eller en befuldmaegtiget repraesentant
 - i Spanien:
 el Ministro de Economía y Hacienda eller en befuldmaegtiget repraesentant
 - i Frankrig:
 le Ministre chargé du budget eller en befuldmaegtiget repraesentant
 - i Irland:
 The Revenue Commissioners eller en befuldmaegtiget repraesentant
 - i Italien:
 il Ministro delle Finanze eller en befuldmaegtiget repraesentant
 - i Luxembourg:
 le Ministre des Finances eller en befuldmaegtiget repraesentant
 - i Nederlandene:
 de Minister van Financiën eller en befuldmaegtiget repraesentant
 - i Portugal:
 o Ministro des Finanças eller en befuldmaegtiget repraesentant
 - i Det Forenede Kongerige:
 The Commissioners of Inland Revenue eller en befuldmaegtiget repraesentant
 2. Ethvert udtryk, der ikke er defineret i denne konvention, skal, medmindre andet foelger af sammenhaengen, tillaegges den betydning, som det har i dobbeltbeskatningsoverenskomsterne mellem de paagaeldende stater.
 Afdeling 2
 Principper for regulering af overskud mellem forbundne foretagender og for henfoersel af overskud til et fast
 driftssted Artikel 4 Foelgende principper skal foelges ved anvendelsen af denne konvention:
 1) Saafremt
 a) et foretagende i én kontraherende stat direkte eller indirekte har del i ledelsen af, kontrollen med eller kapitalen i et foretagende i en anden kontraherende stat, eller
 b) samme personer direkte eller indirekte har del i ledelsen af, kontrollen med eller kapitalen i et foretagende i én kontraherende stat og et foretagende i en anden kontraherende stat,
 og der i et af disse tilfaelde i forholdet mellem de to foretagender er aftalt eller fastsat vilkaar for deres kommercielle eller finansielle forbindelser, som afviger fra de vilkaar, der ville vaere aftalt mellem uafhaengige foretagender, kan overskud, som, hvis disse vilkaar ikke havde foreligget, ville vaere tilfaldet et af disse foretagender, men som paa grund af vilkaarene ikke er tilfaldet dette, medregnes i dette foretagendes overskud og beskattes som saadant.
 2) Saafremt et foretagende i én kontraherende stat driver virksomhed i en anden kontraherende stat gennem et af sine egne faste driftssteder, der er beliggende paa denne anden kontraherende stats omraade, skal der til det faste driftssted henfoeres det overskud, som det ville have opnaaet, saafremt det havde vaeret et saerskilt foretagende, som havde drevet samme eller tilsvarende virksomhed under samme eller tilsvarende vilkaar, og som under fuldstaendig frie forhold havde afsluttet forretninger med det foretagende, hvis faste driftssted det er. Artikel 5 Saafremt en kontraherende stat oensker at regulere et foretagendes overskud i overensstemmelse med de i artikel 4 anfoerte principper, skal den i god tid forinden underrette foretagendet herom og give det lejlighed til at underrette det andet foretagende, saaledes at dette faar mulighed for at underrette den anden kontraherende stat.
 Den kontraherende stat, der giver en saadan underretning, skal imidlertid ikke vaere udelukket fra at gennemfoere den paataenkte regulering.
 Saafremt de to foretagender og den anden kontraherende stat accepterer reguleringen, naar de har faaet underretning herom, finder artikel 6 og 7 ikke anvendelse.
 Afdeling 3
 Gensidig aftale og voldgiftsprocedure Artikel 6 1. Saafremt et foretagende i tilfaelde, hvor denne konvention finder anvendelse, mener, at de i artikel 4 anfoerte principper ikke er blevet overholdt, kan det, uanset hvilke retsmidler der maatte vaere fastsat i de beroerte kontraherende staters interne lovgivning, indbringe sagen for den kompetente myndighed i den kontraherende stat, hvor det er hjemmehoerende, eller hvor det faste driftssted er beliggende. Sagen skal indbringes inden tre aar efter foerste underretning om den foranstaltning, der har foert til eller formodes at ville foere til dobbeltbeskatning som omhandlet i artikel 1.
 Foretagendet skal samtidig underrette den kompetente myndighed, hvis andre kontraherende stater kan beroeres af sagen. Derefter skal den kompetente myndighed straks underrette de kompetente myndigheder i de oevrige kontraherende stater.
 2. Hvis klagen forekommer den kompetente myndighed begrundet, og denne ikke selv kan tilvejebringe en tilfredsstillende loesning, skal den soege at loese sagen ved en gensidig aftale med de kompetente myndigheder i alle de oevrige beroerte kontraherende stater for derved at undgaa dobbeltbeskatning paa grundlag af de i artikel 4 anfoerte principper. Enhver saadan aftale skal gennemfoeres uden hensyn til, hvilke frister der er fastsat i de beroerte kontraherende staters interne lovgivning. Artikel 7 1. Saafremt det ikke lykkes de paagaeldende kompetente myndigheder at naa til en aftale om at ophaeve dobbeltbeskatningen inden to aar fra den dato, paa hvilken sagen foerste gang blev forelagt en af de kompetente myndigheder i henhold til artikel 6, stk. 1, nedsaetter de et raadgivende udvalg, som de paalaegger at afgive udtalelse om, hvordan denne dobbeltbeskatning skal ophaeves.
 Foretagenderne kan anvende de retsmidler, der hjemles dem i de paagaeldende kontraherende staters interne lovgivning; naar sagen er indbragt for en domstol, loeber den i foerste afsnit naevnte toaarige frist dog fra det tidspunkt, hvor den afgoerelse, som er truffet i sidste instans inden for rammerne af de interne retsmidler, er blevet endelig.
 2. Den omstaendighed, at det raadgivende udvalg har faaet sagen forelagt, er ikke til hinder for, at en kontraherende stat vedroerende samme forhold kan indlede eller fortsaette retsforfoelgning eller procedurer med henblik paa gennemfoerelse af administrative sanktioner.
 3. Hvis en kontraherende stats interne lovgivning ikke tillader de kompetente myndigheder at fravige afgoerelser, der er truffet af deres retsinstanser, anvendes stk. 1 ikke, medmindre det forbundne foretagende i denne stat har ladet fristen for anlaeggelse af soegsmaal udloebe eller har givet afkald paa dette soegsmaal, inden afgoerelsen er truffet. Denne bestemmelse beroerer ikke soegsmaalet, hvis dette vedroerer andre forhold end dem, der omhandles i artikel 6.
 4. De kompetente myndigheder kan med de paagaeldende forbundne foretagenders tilslutning aftale at se bort fra fristerne i stk. 1.
 5. Saafremt bestemmelserne i stk. 1 til 4 ikke anvendes, beroeres de rettigheder, som hver af de forbundne foretagender har i henhold til artikel 6, ikke. Artikel 8 1. Den kompetente myndighed i en kontraherende stat har ikke pligt til at indlede procedure om gensidig aftale eller
 nedsaette det i artikel 7 omhandlede raadgivende udvalg, saafremt det fastslaas endeligt ved en retlig eller administrativ procedure, at et af de beroerte foretagender vil kunne idoemmes alvorlig straf paa grund af handlinger, som giver anledning til en regulering af overskuddet, jf. artikel 4.
 2. Saafremt en retlig eller administrativ procedure med henblik paa at fastslaa, hvorvidt et af de beroerte foretagender vil kunne idoemmes alvorlig straf paa grund af handlinger, som giver anledning til en regulering af overskuddet som omhandlet i artikel 4, er i gang samtidig med en af de procedurer, der er omhandlet i artikel 6 og 7, kan de kompetente myndigheder suspendere disse procedurer, indtil den retlige eller administrative procedure er afsluttet. Artikel 9 1. Det i artikel 7, stk. 1, naevnte raadgivende udvalg bestaar foruden formanden af:
 - to repraesentanter for hver af de paagaeldende kompetente myndigheder; antallet kan efter aftale mellem de kompetente myndigheder nedsaettes til en
 - et lige antal uafhaengige personer, der efter faelles overenskomst eller i mangel heraf ved lodtraekning er udpeget af de paagaeldende kompetente myndigheder paa grundlag af den i stk. 4 naevnte liste.
 2. Samtidig med de uafhaengige personer udpeges der efter samme regler en stedfortraeder for hver af disse for det tilfaelde, at de paagaeldende personer er forhindret i at udfoere deres hverv.
 3. Saafremt udpegningen sker ved lodtraekning, kan hver af de kompetente myndigheder naegte at acceptere udpegningen af en uafhaengig person i tilfaelde, som de paagaeldende kompetente myndigheder paa forhaand er blevet enige om ved gensidig aftale, eller i foelgende tilfaelde:
 - saafremt denne person er ansat i en af de paagaeldende skattemyndigheder eller udoever virksomhed paa en af disse myndigheders vegne
 - saafremt denne person besidder eller har besiddet en betydelig kapitalandel i den ene eller i begge de forbundne foretagender, eller er eller har vaeret ansat heri eller raadgiver herfor
 - saafremt denne person ikke giver tilstraekkelig garanti for upartiskhed ved afgoerelsen af den eller de forelagte sager.
 4. Der opstilles en liste over alle de uafhaengige personer, som de kontraherende stater har udpeget. Med henblik herpaa skal hver kontraherende stat udpege fem personer og underrette generalsekretaeren for Raadet for De Europaeiske Faellesskaber herom.
 Disse personer skal vaere statsborgere i en kontraherende stat og vaere hjemmehoerende i det omraade, hvor denne konvention finder anvendelse. De skal vaere sagkyndige og uafhaengige.
 De kontraherende stater kan foretage aendringer i den i foerste afsnit naevnte liste. I saa fald underretter de straks generalsekretaeren for Raadet for De Europaeiske Faellesskaber herom.
 5. De repraesentanter og uafhaengige personer, som er udpeget i overensstemmelse med stk. 1, vaelger ud fra den i stk. 4 omhandlede liste en formand; hver af de paagaeldende kompetente myndigheder har dog ret til i de i stk. 3 naevnte tilfaelde at naegte at godkende den saaledes valgte person.
 Formanden for det raadgivende udvalg skal opfylde de betingelser, der kraeves for at indtage de hoejeste dommerembeder i det paagaeldende land, eller vaere en hoejt estimeret jurist.
 6. Medlemmerne af det raadgivende udvalg har tavshedspligt angaaende alle forhold, som de bliver bekendt med under proceduren. De kontraherende stater traeffer passende foranstaltninger til retsforfoelgning af ethvert brud paa tavshedspligten. De meddeler disse foranstaltninger til Kommissionen for De Europaeiske Faellesskaber, som underretter de oevrige kontraherende stater herom.
 7. De kontraherende stater traeffer alle noedvendige foranstaltninger, for at det raadgivende udvalg kan traede sammen straks efter, at det har faaet sagen forelagt. Artikel 10 1. Med henblik paa den i artikel 7 naevnte procedure kan de paagaeldende forbundne foretagender forelaegge det raadgivende udvalg alle oplysninger, beviser eller dokumenter, der forekommer dem nyttige med henblik paa den afgoerelse, der skal traeffes. Foretagenderne og de kompetente myndigheder i de beroerte kontraherende stater har pligt til at besvare enhver anmodning fra det raadgivende udvalg om at faa forelagt oplysninger, beviser eller dokumenter. Dette maa dog ikke have til foelge, at de kompetente myndigheder i de kontraherende stater forpligtes til:
 a) at udfoere forvaltningsakter, der strider mod intern lovgivning eller saedvanlig forvaltningspraksis
 b)
 at meddele oplysninger, der ikke kan opnaas ifoelge intern lovgivning eller saedvanlig forvaltningspraksis, eller
 c)
 at meddele oplysninger, som ville roebe kommercielle, industrielle eller faglige hemmeligheder, forretningsmetoder eller oplysninger, hvis meddelelse ville stride mod almene interesser (ordre public).
 2. Hver af de forbundne foretagender kan efter anmodning blive hoert i eller lade sig repraesentere for det raadgivende
 udvalg. Hvis udvalget oensker det, skal de forbundne foretagender give moede for det eller lade sig repraesentere for det. Artikel 11 1. Det i artikel 7 naevnte raadgivende udvalg afgiver sin udtalelse senest seks maaneder fra den dag, sagen er forelagt det.
 Det raadgivende udvalg skal laegge artikel 4 til grund for sin udtalelse.
 2. Det raadgivende udvalg vedtager sin udtalelse med simpelt flertal blandt medlemmerne. De paagaeldende kompetente myndigheder kan vedtage at fastsaette supplerende procedureregler.
 3. Det raadgivende udvalgs procedureomkostninger med undtagelse af de udgifter, som de forbundne foretagender selv har afholdt, fordeles ligeligt mellem de paagaeldende kontraherende stater. Artikel 12 1. De kompetente myndigheder, der deltager i den i artikel 7 naevnte procedure, traeffer ved faelles aftale paa grundlag af bestemmelserne i artikel 4 en afgoerelse, som skal sikre, at dobbeltbeskatningen ophaeves inden seks maaneder fra den dag, det raadgivende udvalg har afgivet sin udtalelse.
 De kompetente myndigheder kan traeffe en afgoerelse, som afviger fra det raadgivende udvalgs udtalelse. Hvis de ikke kan naa til enighed herom, skal de handle i overensstemmelse med udtalelsen.
 2. De kompetente myndigheder kan vedtage at offentliggoere den i stk. 1 naevnte afgoerelse, hvis de paagaeldende foretagender er indforstaaede. Artikel 13 Den omstaendighed, at de beroerte kontraherende stater har truffet endelig bestemmelse med hensyn til beskatningen af overskuddet fra en transaktion mellem forbundne foretagender, er ikke til hinder for anvendelse af de i artikel 6 og 7 naevnte procedurer. Artikel 14 I forbindelse med denne konvention betragtes dobbeltbeskatning af overskud som ophaevet:
 a) hvis overskuddet er medtaget i beregningen af det skattepligtige overskud i blot en stat, eller
 b)
 hvis den skat, som opkraeves af dette overskud i en stat, nedsaettes med et beloeb svarende til den skat, som skal svares af det i den anden stat.
 KAPITEL III
 AFSLUTTENDE BESTEMMELSER Artikel 15 Denne konvention er ikke til hinder for overholdelse af mere omfattende forpligtelser med hensyn til ophaevelse af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud i medfoer af andre konventioner, som de kontraherende stater deltager eller vil deltage i, eller i medfoer af disse staters interne lovgivning. Artikel 16 1. Det geografiske anvendelsesomraade for denne konvention er det i artikel 227, stk. 1, i Traktaten om Oprettelse af Det Europaeiske OEkonomiske Faellesskab fastsatte, jf. dog stk. 2 nedenfor.
 2. Denne konvention finder ikke anvendelse paa
 - de franske territorier, der er naevnt i bilag IV til Traktaten om Oprettelse af Det Europaeiske OEkonomiske Faellesskab
 - Faeroeerne og Groenland. Artikel 17 Denne konvention ratificeres af de kontraherende stater. Ratifikationsdokumenterne deponeres hos generalsekretaeren for Raadet for De Europaeiske Faellesskaber. Artikel 18 Denne konvention traeder i kraft den foerste dag i den tredje maaned efter, at den signatarstat, der som den sidste deponerer sit ratifikationsdokument, har gjort dette. Konventionen finder anvendelse paa de procedurer, der er naevnt i artikel 6, stk. 1, og som indledes, efter at den er traadt i kraft. Artikel 19 Generalsekretaeren for Raadet for De Europaeiske Faellesskaber giver signatarstaterne meddelelse om:
 a) deponeringen af de enkelte ratifikationsdokumenter
 b)
 denne konventions ikrafttraedelsesdato
 c)
 den i artikel 9, stk. 4, omhandlede liste over de af de kontraherende stater udpegede uafhaengige personer samt de aendringer, der foretages i listen. Artikel 20 Denne konvention er indgaaet for en periode paa fem aar. Seks maaneder inden udloebet af denne periode moedes de kontraherende stater for at traeffe afgoerelse om forlaengelse af dens
 gyldighedsperiode samt om enhver anden eventuel foranstaltning i forbindelse hermed. Artikel 21 Hver af de kontraherende stater kan til enhver tid anmode om revision af konventionen. Formanden for Raadet for De Europaeiske Faellesskaber indkalder i saa fald til en revisionskonference.
 Artikel 22
 Denne konvention, der er udfaerdiget i ét eksemplar paa dansk, engelsk, fransk, graesk, irsk, italiensk, nederlandsk, portugisisk, spansk og tysk, idet hver af disse tekster har samme gyldighed, deponeres i arkiverne i Generalsekretariatet for Raadet for de De Europaeiske Faellesskaber. Generalsekretaeren fremsender en bekraeftet genpart til hver af signatarstaternes regeringer.
 SLUTAKT
 DE BEFULDMAEGTIGEDE FOR DE HOEJE KONTRAHERENDE PARTER,
 forsamlet i Bruxelles, den treogtyvende juli nittenhundrede og halvfems med henblik paa undertegnelsen af konventionen om dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud,
 har ved underskrivelsen af naevnte konvention,
 a) vedtaget foelgende faelleserklaeringer, der er knytted til denne slutakt:
 - erklaering ad artikel 4, stk. 1
 - erklaering ad artikel 9, stk. 6
 - erklaering ad artikel 13
 b) taget foelgende ensidede erklaeringer, der er knyttet til denne slutakt, til efterretning:
 - erklaering fra Frankrig og Det Forenede Kongerige ad artikel 7
 - individuelle erklaeringer fra de kontraherende stater ad artikel 8
 - erklaering fra Forbundsrepublikken Tyskland ad artikel 16.
 En fe de lo cual, los abajo firmantes suscriben la presente Acta Final.
 Til bekraeftelse heraf har undertegnede underskrevet denne slutakt.
 Zu Urkund dessen haben die Unterzeichneten ihre Unterschrift unter diese Schlussakte gesetzt.
 Se pistosi ton anotero, oi ypografontes plirexoysioi ethesan tin ypografi toys kato apo tin paroysa teliki praxi.
 In witness whereof, the undersigned have signed this Final Act.
 En foi de quoi, les soussignés ont apposé leurs signatures au bas du présent acte final.
 Dá fhianú sin, chuir na daoine thíos-sínithe a lámh leis an Ionstraim Chríochnaitheach seo.
 In fede di che, i sottoscritti hanno apposto le loro firme in calce al presente atto finale.
 Ten blijke waarvan de ondergetekenden hun handtekening onder deze Slotakte hebben gesteld.
 Em fé do que os abaixo assinados apuseram as suas assinaturas no final do presente Acto Final.
 Hecho en Bruselas, el veintitrés de julio de mil novecientos noventa.
 Udfaerdiget i Bruxelles, den treogtyvende juli nitten hundrede og halvfems.
 Geschehen zu Bruessel am dreiundzwanzigsten Juli neunzehnhundertneunzig.
 iEgine stis Vryxelles, stis eikosi treis Ioylioy chilia enniakosia eneninta.
 Done at Brussels on the twenty-third day of July in the year one thousand nine hundred and ninety.
 Fait à Bruxelles, le vingt-trois juillet mil neuf cent quatre-vingt-dix.
 Arna dhéanamh sa Bhruiséil, an tríú lá fichead de Iúil, míle naoi gcéad nócha.
 Fatto a Bruxelles, addì ventitré luglio millenovecentonovanta.
 Gedaan te Brussel, de drieëntwintigste juli negentienhonderd negentig.
 Feito em Bruxelas, em vinte e três de Julho de mil novecentos e noventa.
 Pour Sa Majesté le Roi des Belges
 Voor Zijne Majesteit de Koning der Belgen
 For Hendes Majestaet Danmarks Dronning
 Fuer den Praesidenten der Bundesrepublik Deutschland
 Gia ton Proedro tis Ellinikis Dimokratias
 Por Su Majestad el Rey de España
 Pour le président de la République française
 For the President of Ireland
 Thar ceann Uachtarán na hÉireann
 Per il presidente della Repubblica italiana
 Pour Son Altesse Royale le Grand-Duc de Luxembourg
 Voor Hare Majesteit de Koningin der Nederlanden
 Pelo Presidente da República Portuguesa
 For Her Majesty the Queen of the United Kingdom of Great Britain and Northern Ireland
 FAELLESERKLAERINGER
 Erklaering ad artikel 4, nr. 1
 Bestemmelserne i artikel 4, nr. 1, daekker saavel det tilfaelde, hvor en transaktion foretages direkte mellem to juridisk selvstaendige foretagender, som det tilfaelde, hvor en transaktion foretages mellem den ene af foretagenderne og det andet foretagendes faste driftssted, der er beliggende i en tredje kontraherende stat.
 Erklaering ad artikel 9, stk. 6
 Medlemsstaterne er helt frit stillet med hensyn til arten og omfanget af passende foranstaltninger til retsforfoelgning af ethvert brud paa tavshedspligten.
 Erklaering ad artikel 13
 Saafremt de afgoerelser om beskatning, som er omfattet af den i artikel 6 og 7 naevnte procedure, er blevet aendret i en eller flere af de paagaeldende kontraherende stater efter afslutningen af den i artikel 6 naevnte procedure eller efter den i artikel 12 omhandlede afgoerelse, og det paa grund af anvendelsen af resultatet af denne procedure eller denne afgoerelse medfoerer dobbeltbeskatning i henhold til artikel 1, finder artikel 6 og 7 anvendelse.
 ENSIDEDE ERKLAERINGER
 Erklaering ad artikel 7
 Frankrig og Det Forenede Kongerige erklaerer, at de vil anvende artikel 7, stk. 3.
 Individuelle erklaeringer fra de kontraherende stater ad artikel 8
 Belgien
 Ved »alvorlig straf« forstaas en straf eller administrativ sanktion i tilfaelde af:
 - enten strafbare handlinger med henblik paa skattesvig
 - eller overtraedelser af loven om indkomstskat eller bekendtgoerelser i medfoer af denne, som begaas med bedrageriske eller skadelige hensigter.
 Danmark
 Begrebet »alvorlig straf« afgraenses for Danmarks vedkommende som straf for forsaetlig overtraedelse af strafbestemmelser i straffeloven eller saerlovgivningen i tilfaelde, hvor straffesagen ikke kan afgoeres administrativt.
 Sager om overtraedelse af strafbestemmelser i skattelovgivningen kan som hovedregel afgoeres administrativt, naar det skoennes, at overtraedelsen ikke vil medfoere hoejere straf end boede.
 Forbundsrepublikken Tyskland
 Som »alvorlig straf« betragtes frihedsstraf og boedestraf, herunder ogsaa administrativt paalagte boeder, for overtraedelser af skattelovgivningen.
 Graekenland
 Efter graesk skattelovgivning vil en virksomhed kunne idoemmes »alvorlig straf«:
 1. Hvis den undlader at indsende angivelser eller indsender urigtige angivelser om skatter og afgifter, som i henhold til gaeldende bestemmelser skal indeholdes og betales til det offentlige, eller om mervaerdiafgift, omsaetningsafgift eller den saerlige afgift paa luksusvarer, dersom det samlede beloeb af ovennaevnte skatter og afgifter, som virksomheden skulle have opgivet og betalt til det offentlige, paa grundlag af transaktioner eller lignende, som er udfoert i loebet af et kalenderhalvaar, overstiger et beloeb paa 600 000 drakmer eller et beloeb paa 1 000 000 drakmer for et kalenderaar.
 2. Hvis den undlader at opgive skattepligtig indkomst, dersom det ikke opgivne indkomstbeloeb er skattepligtigt med et beloeb paa over 300 000 drakmer.
 3. Hvis den undlader at udfaerdige de afgiftsbilag, der er foreskrevet i »lovbog om afgiftsbilag«.
 4. Hvis den udfaerdiger afgiftsbilag, jf. punkt 3 ovenfor, med urigtige angivelser af maengde, enhedspris eller vaerdi, for saa vidt de urigtige oplysninger resulterer i en forskel paa mere end 10 % af varernes, tjenesteydelsernes eller generelt transaktionens samlede maengde eller vaerdi.
 5. Hvis den foerer urigtige forretningsboeger eller udfaerdiger urigtige afgiftsbilag, jf. »lovbog om afgiftsbilag«, og for saa vidt oplysningernes unoejagtighed konstateres ved den almindelige kontrol og kontrolresultatet stadfaestes endeligt enten ved bilaeggelse af tvisten ad administrativ vej eller fordi den frist, der er fastsat for indbringelse af klage, er udloebet, eller ved endelig afgoerelse, truffet af en forvaltningsdomstol, og dersom de faktiske bruttoindtaegter i kontrolperioden udviser en forskel paa over 20 %, men dog ikke under 1 000 000 drakmer, i forhold til de opgivne bruttoindtaegter.
 6. Hvis den ikke opfylder forpligtelsen til at opbevare sine forretningsboeger og afgiftsbilag, som foreskrevet i de paagaeldende bestemmelser i »lovbog om afgiftsbilag«.
 7. Hvis den udfaerdiger falske, fiktive eller forfalskede fakturaer for varer eller tjenesteydelser eller paa nogen maade udfaerdiger falske, fiktive eller forfalskede afgiftsbilag, jf. punkt 3 ovenfor.
 Som falske anses bl.a. afgiftsbilag, som paa en eller anden maade er perforeret eller forsynet med stempel, uden at der i det paagaeldende register hos den kompetente afgiftsmyndighed er gjort bemaerkning om, at det har vaeret underkastet kontrol, og for saa vidt den person, der er forpligtet til at lade en saadan kontrol foretage, er vidende om, at der ikke er indfoert en saadan bemaerkning om kontrol af det paagaeldende afgiftsbilag. Endvidere anses et afgiftsbilag for falsk, hvis hovedindholdet og de oevrige angivelser i det originale bilag eller i en fotokopi eller genpart heraf afviger fra angivelserne paa talonen.
 For fiktive anses bl.a. afgiftsbilag, som er udfaerdiget vedroerende en transaktion, handel eller af enhver anden grund, som er helt eller delvis ikke-eksisterende, eller vedroerende en transaktion, som er udfoert af personer, der ikke er de samme som dem, der er angivet i afgiftsbilaget.
 8. Hvis den bevidst paa en hvilken som helst maade medvirker til at udfaerdige falske afgiftsbilag eller er bekendt med, at bilagene er falske eller fiktive, og paa en hvilken som helst maade medvirker til, at de udleveres, eller accepterer falske, fiktive eller forfalskede afgiftsbilag med henblik paa at fortie oplysninger om beregningsgrundlaget.
 Spanien
 »Alvorlig straf« omfatter administrative sanktioner for alvorlige overtraedelser af skatteloven samt straf for forbrydelser over for skattevaesenet.
 Frankrig
 »Alvorlig straf« omfatter strafferetlige sanktioner samt skattemaessige sanktioner over for den, som undlader at give oplysninger efter modtagelse af udtrykkelig begaering, som handler i ond tro, som begaar svig, som modsaetter sig kontrol, som undlader at opgive indtaegter eller udloddet udbytte, eller som misbruger reglerne.
 Irland
 »Alvorlig straf« omfatter sanktioner for den, som:
 a) undlader at indgive selvangivelse
 b)
 forsaetlig eller paa grund af forsoemmelighed indgiver urigtig selvangivelse
 c)
 ikke foerer de foreskrevne boeger
 d)
 ikke stiller dokumenter og boeger til raadighed ved kontrol
 e)
 stiller forhindringer i vejen for oevrighedspersoner
 f)
 undlader at opgive skattepligtig indkomst
 g)
 indgiver urigtig selvangivelse for at opnaa skattelettelser.
 Foelgende love omfatter ovenstaaende pr. 3. juli 1990:
 - Income Tax Act af 1967, Part XXXV
 - Finance Act af 1968, Section 6
 - Corporation Tax Act af 1976, Part XIV
 - Finance Act af 1983, Section 94.
 Alle senere strafferetlige bestemmelser, som traeder i stedet for, aendrer eller ajourfoerer ovenstaaende, er ligeledes omfattet.
 Italien
 Ved »alvorlig straf« forstaas sanktioner for ulovlige handlinger, som i henhold til italiensk lov betragtes som overtraedelser af skatteloven.
 Luxembourg
 Luxembourg betragter som »alvorlig straf« en straf, som den anden kontraherende stat har erklaeret vaerende en saadan med henblik paa anvendelse af artikel 8.
 Nederlandene
 Ved »alvorlig straf« forstaas en sanktion, som en dommer har idoemt for enhver forsaetlig handling, der er anfoert i artikel 68, stk. 1, i den almindelige skattelov.
 Portugal
 Ved udtrykket »alvorlig straf« forstaas straffe i henhold til strafferetten og straffe i skattesager, der idoemmes for svig eller ved overtraedelser, for hvilke den idoemte boede overstiger 1 000 000 (en million) escudos.
 Det Forenede Kongerige
 Det Forenede Kongerige fortolker »alvorlig straf« som omfattende straf og administrative sanktioner for ukorrekt foerte boeger, ukorrekte anmodninger om skattelettelser eller ukorrekte selvangivelser med henblik paa forsaetlig skattesvig eller paa grund af forsoemmelighed.
 Erklaering fra Forbundsrepublikken Tyskland ad artikel 16
 Regeringen for Forbundsrepublikken Tyskland forbeholder sig ret til ved deponeringen af ratifikationsdokumentet at erklaere, at konventionen finder tilsvarende anvendelse paa Land Berlin.