Convention 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 enterprises

Parties with reservations, declarations and objections

Party	Reservations / Declarations	Objections
Belgium	Yes	No
Cyprus	Yes	No
Czech Republic	Yes	No
Estonia	Yes	No
Greece	Yes	No
Hungary	Yes	No
Latvia	Yes	No
Lithuania	Yes	No
Malta	Yes	No
Netherlands, the Kingdom of the	Yes	No
Poland	Yes	No
Portugal	Yes	No
Slovakia	Yes	No
Slovenia	Yes	No

Belgium

08-12-2004

[...] will apply Article 7(3)

Cyprus

08-12-2004

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.

Czech Republic

08-12-2004

[...] 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.

Estonia

08-12-2004

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).

Greece

08-12-2004

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.

Hungary

08-12-2004

[...] 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.

Latvia

08-12-2004

[...] 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.

Lithuania

08-12-2004

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.

Malta

08-12-2004

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.

Netherlands, the Kingdom of the

08-12-2004

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.

Poland

08-12-2004

[...] 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.

Portugal

08-12-2004

[...] 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.

Slovakia

08-12-2004

[...] 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.

Slovenia

08-12-2004

[...] will apply Article 7(3)
Declaration on Article 8:
The concept of "serious penalty" means a penalty for any infringement of tax law.