Verdrag betreffende de toetreding van de Tsjechische republiek, de Republiek Estland, de Republiek Cyprus, de Republiek Letland, de Republiek Litouwen, de Republiek Hongarije, de Republiek Malta, de Republiek Polen, de Republiek Slovenië en de Slowaakse republiek tot het verdrag ter afschaffing van dubbele belasting in geval van winstcorrecties tussen verbonden ondernemingen:Partijen en gegevens

Partijen en gegevens

Geldend

Documentgegevens:

Geldend vanaf 01-04-2006

Redactionele toelichting: De partijen en gegevens zijn afkomstig van de Verdragenbank (verdragenbank.overheid.nl).
Bronpublicatie:: 08-12-2004, Trb. 2005, 273 (uitgifte: 27-09-2005, kamerstukken/regelingnummer: -)
Inwerkingtreding: 01-04-2006
Bronpublicatie inwerkingtreding:: 19-02-2007, Trb. 2007, 28 (uitgifte: 01-01-2007, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht (V)

Bronnen

PbEU 2005, C 160

Trb. 2005, 273

Trb. 2007, 28

Trb. 2009, 39

Trb. 2016, 61

Partijen

Partij	Datum inwerkingtreding	Voorbehoud
België	01-12-2008	1
Bulgarije	01-07-2008
Cyprus	01-10-2006	2
Denemarken	01-04-2006
Duitsland	01-06-2007
Estland	01-04-2007	3
Finland	01-09-2006
Frankrijk	01-07-2008
Griekenland	01-06-2007	4
Hongarije	01-06-2006	5
Ierland	01-08-2006
Italië	01-01-2010
Kroatië	01-01-2015
Letland	01-06-2007	6
Litouwen	01-12-2006	7
Luxemburg	01-09-2006
Malta	01-11-2006	8
het Koninkrijk der Nederlanden (het Europese deel van Nederland)	01-06-2006	9
Oostenrijk	01-11-2007
Polen	01-02-2007	10
Portugal	01-05-2007	11
Roemenië	01-07-2008
Slovenië	01-02-2008	12
Slowakije	01-04-2006	13
Spanje	01-11-2007
Tsjechië	01-10-2006	14
Verenigd Koninkrijk	01-09-2007
Zweden	01-09-2006

Voorbehouden, verklaringen en bezwaren

1	Ondertekening door België onder de volgende verklaring: […] will apply Article 7(3)
2	Ondertekening door Cyprus onder de volgende verklaring: Declaration on Article 8: The term "serious penalty" includes penalties for: (a) fraudulently or wilfully making or submitting a false statement, return, document or declaration in respect of income or claims to any allowances or deductions; (b) fraudulently or wilfully submitting false accounts; (c) refusing, failing or neglecting to submit a tax return; (d) refusing, failing or neglecting to keep proper records or to make documents and records available for inspection; (e) aiding, assisting, counselling, inciting or inducing a person to make, deliver or furnish any return, statement, claim, accounts or document, or to keep or prepare any accounts or documents, which is or are materially false. The legislative provisions governing the above mentioned penalties are included in the Assessment and Collection of Taxes Laws.
3	Ondertekening door Estland onder de volgende verklaring: Declaration on Article 8: The term "serious penalty" will be interpreted as signifying criminal penalties for tax fraud pursuant to Estonian domestic law (Penal Code).
4	Ondertekening door Griekenland onder de volgende verklaring: Declaration on Article 8: The definition of serious penalty, provided by the Hellenic Republic in 1990, is hereby replaced by the following: The term "serious penalties" includes administrative penalties for serious tax infringements, as well as criminal penalties for offences committed with respect to the tax laws in accordance with the relevant provisions of the Code of Books and Records, of the Income Tax Code, as well as all specific provisions which define the administrative and criminal penalties in tax law.
5	Ondertekening door Hongarije onder de volgende verklaring: […] will apply Article 7(3) Declaration on Article 8: The term "serious penalty" means criminal penalties established in relation to criminal tax offences, or tax penalties in relation to tax defaults in excess of HUF 50 million.
6	Ondertekening door Letland onder de volgende verklaring: […] will apply Article 7(3) Declaration on Article 8: The term "serious penalties" means administrative penalties for serious tax infringements, as well as criminal penalties.
7	Ondertekening door Litouwen onder de volgende verklaring: Declaration on Article 8: The term "serious penalties" includes criminal penalties and administrative penalties such as penalties for lack of good faith and for opposition to tax inspection.
8	Ondertekening door Malta onder de volgende verklaring: Declaration on Article 8: The term "serious penalty" means a penalty, whether administrative or criminal, imposed on a person who wilfully with intent to evade tax or to assist any other person to evade tax: (a) omits from a return or any other document or statement made, prepared or submitted for the purposes of or under the Income Tax Acts, any income which should be included therein; or (b) makes any false statement or entry in any return or other document or statement prepared or submitted for the purposes of or under the Income Tax Acts; or (c) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of the Income Tax Acts; or (d) prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or (e) makes use of any fraud, art or contrivance whatever or authorises the use of any such fraud, art or contrivance.
9	Ondertekening door het Koninkrijk der Nederlanden onder de volgende verklaring: Declaration on Article 8: The definition of serious penalty, provided by the Kingdom of the Netherlands in 1990, is hereby replaced by the following: The term "a serious penalty" means a penalty imposed by a court due to intentionally committing an offence as listed in Article 68(2), or Article 69(1) or (2), of the General Tax Act.
10	Ondertekening door Polen onder de volgende verklaring: […] will apply Article 7(3) Declaration on Article 8: The term "serious penalty" means penalty of fine, penalty of imprisonment or both of them imposed jointly, or penalty of deprivation of liberty for culpable infringement of tax law provisions by a taxpayer.
11	Ondertekening door Portugal onder de volgende verklaring: […] will apply Article 7(3) Declaration on Article 8: The definition of serious penalty, provided by the Portuguese Republic in 1990, is hereby replaced by the following: The term "serious penalties" includes criminal penalties as well as administrative penalties applicable to tax infringements defined by law as serious or committed with intent to defraud.
12	Ondertekening door Slovenië onder de volgende verklaring: […] will apply Article 7(3) Declaration on Article 8: The concept of "serious penalty" means a penalty for any infringement of tax law.
13	Ondertekening door Slowakije onder de volgende verklaring: […] will apply Article 7(3) Declaration on Article 8: The term "serious penalty" means the term "fine" for breach of tax liability understood as a charge imposed according to the Tax Administration Act No 511/1992 of Coll. as amended, pertinent tax laws or the Act on Accounting and the term "penalty" means a penalty imposed according to the Criminal Code for the criminal charges committed in relation to breach of the abovementioned laws.
14	Ondertekening door Tsjechië onder de volgende verklaring: […] will apply Article 7(3) Declaration on Article 8: An infringement of the tax laws punishable by "serious penalty" is constituted by any infringement of the tax laws penalised by detention, criminal or administrative fines. For these purposes, by "infringement of the tax law" is meant: (a) Failing to pay the charged taxes, social insurance taxes, health insurance taxes and fees paid for state policy of employment; (b) Tax or similar payment evasion; (c) Failing in fulfilling notification duty.