Νόμος 3047/2002

ΑΡΘΡΟ 29

ΛΗΞΗ

Η παρούσα Σύμβαση παραμένει σε ισχύ μέχρι να καταγγελθεί από ένα από τα Συμβαλλόμενα Κράτη. Καθένα Συμβαλλόμενο Κράτος μπορεί να καταγγείλει την Σύμβαση, μέσω της διπλωματικής οδού επιδίδοντας γνωστοποίηση λήξης τουλάχιστον έξι μήνες πριν από το τέλος οποιουδήποτε ημερολογιακού έτους που ακολουθεί μετά την περίοδο των πέντε ετών από την ημερομηνία που η Σύμβαση τίθεται σε ισχύ. Σ' αυτήν την περίπτωση η Σύμβαση παύει να ισχύει σε εισόδημα που αποκτάται ή σε κεφάλαιο που κατέχεται κατά ή μετά την πρώτη μέρα του Ιανουαρίου του ημερολογιακού έτους που ακολουθεί αυτό κατά το οποίο έγινε η ως άνω γνωστοποίηση.

Σε πίστωση των ανωτέρω οι υπογεγραμμένοι, δεόντως εξουσιοδοτημένοι γι' αυτό, υπέγραψαν την παρούσα Σύμβαση. Έγινε στην Μόσχα την 26η Ιουνίου 2000 σε δύο πρωτότυπα στην Ελληνική, Ρωσική και Αγγλική γλώσσα & κάθε κείμενο είναι εξίσου αυθεντικό. Σε περίπτωση διαφοράς στην ερμηνεία υπερισχύσει το αγγλικό κείμενο.

Για την Κυβέρνηση της Για την Κυβέρνηση της

Ελληνικής Δημοκρατίας Ρωσικής Ομοσπονδίας

(υπογραφές)

CONVENTION

between the Government of the Hellenic Republic and the Government of the Russian Federation for the avoidance of double taxation and far the prevention of fiscal evasion with respect to taxes on income and on capital.

The Government of the Hellenic Republic the

Government of the Russian Federation

Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital:

Have agreed as follows:

Article 1 PERSONAL SCOPE

This Convention shall apply to persons who areresiden-ts of one or both of the Contracting States.

Article 2 TAXES COVERED

This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied

There shall be regarded as- taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including t^-^esJ>ⁿ S^a^.Jt°^L^_ alienation of movable or immovable property, as well as taxes on capital appreciation. ~~ —

3. _ The existing taxes to whUihtheConvention shall apply are in particular: a) In the case of the Hellenic Republic:

i)-----theJncome_and capital tax on natural persons;

ii) the income and capital tax on legal persons;

' (hereinafter referred to "as-"Hellenic-tax "):■ - - ------ _____

b) In the case of the Russian Federation:

i) the tax on profits (income) of enterprises and organizations;

------ii)^^thejncon^taxor^ _

Hi) the tax on property of enterprises; """"~ "

iv) the tax on property of individuate;

(hereinafter referred to as "Russian tax").

The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes'which have-beenmade in their respective taxation laws.

Article 3

GENERAL DEFINITIONS

For the purposes of this Convention, unless the context otherwise requires:

a) the terms: «a Contracting State» and «the other Contracting State* mean the Hellenic Republic or the Russian Federation (Russia) as~the context requires. .. . > .

b)_the term «Hellenic Republic* comprises the territoryof^hTHellenicRepublic

and the part of the sea beyond and adjacent to the territorial sea, the sea-bed —and its subsoil._under_the MedijerraneqnSea, over_which the Hellenic Republic, in accordance with international law, has sovereign rights forthe purpose ofmigration, exp^actionor^loitation of the natural resources of such areas. ~

^c)___the term "Russian Federation" means the territory of the Russian

Federation as well as its exclusive economic zone and continental shelf, ~ defined in accordance with the UN Convention on the Law of the Sea, 1982.

d) the term «person» includes an individual, a company and any other body of persons;

e) the term «company» means any body corporate or any entity which is treated as a body corporate for tax purposes;

β The terms ((enterprise of a Contracting State» and ((enterprise of the other Contracting State» mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the

______other Contracting State;

g) the term ((national* means

Η) in the Russian Federation, the Ministry of Finance of the Russian Federation or its authorized representatives. ' _? , '■.

As regards the application of the Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Statefor the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.

Article 4 RESIDENT

For the purposes of this Convention, the term resident of a Contracting State* means any person who, under the laws of that State, is liable to tax therein by

Zlt*_t f' ^reS1^enC6'^plQCe °f cement, place of incorporation Ζ any other criterion of a similar nature, and oho includes that State and any political subdivision or local authority thereof This term,-however, does not include any

Zt 7J " ^{7 t0 taX}JV^{hat Statein reSpeCt 0η}^ of income from sources Tn that State or capital situated therein.------------^^^^^'Ψ^^^ Ρ^Φ-Lanindividual is a resident of ^th-(^tractmg^tates^nMsMatus^

a) he shall be deemed to-be a resident-only ofthe^Stat^izuwhid^he has a permanent home available to him;ifhe has a permanent home available to him in both States, he shall' beMemed. to .beLa resident of the State with which Aw personal and economic relations are closer (centre of vital

b)

c)

d)

f the State _in which he has his centre of vital intereslTcannotbedetehnined~ or if he has not a permanent home available to him in eitherState, he shall

abode ^{t0 a} °^nly °^{fthe StQte in Whi0h he haS an habttual}

-ifhe-hasan-habitual'abodeinboth-States^r-m neither ofAhem.M-shallbe deemed to be a resident of the State of which he is a national;

if he is a national of both States, or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. ⁷

-Where by reason of Ahe.provisions of paragraph _ 1 a person other than an ^dualis a resident of both Contracting States, then it shall be deemed to'be a sZated ^C°^ntractinS ^^tate <" its place of effective management is

Arid* 5

PERMANENT ESTABLISHMENT ,

For the purposes of this Convention, the term ((permanent establishment* means a fixed place of business through which the business of an enterprise is wholly or . partly carried on.

The term permanent establishment* includes especially:

- a) —a place of management: ----------—b)-a-branehi—·-c)

-dye)

an office;

-a factory;---------------------------------------------------------------a workshop, and

a mine, an oU or gas well, a quarry or any. other place of exploration^ exploitation or extraction of natural resources.

.A-bullding site, a construction, assembly or installation project or supervisory activities connected therewith constitutes a permanent establishment only if such site, project or activities continue for a period of more than 9 months.

Notwithstanding the preceding provisions of this Article, the term ((permanent establishment»shall be deemed not to include:

a)

b)

-c) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

the maintenance of a stock ofgoods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

the maintenance of a stockofgoods or.merchandisebelonging tothe_ _ enterprise solely for the purpose of processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solely for any combinatiM^ _f activities mentioned in subparagraphs a) to e), provided that the overall activityjiffa fixed place of business resulting from the combination is of a preparatory or ^e#f^ character. _ν·

5. ■ Notwithstanding the provhions of paragraphs 1and 2 where a person - other than an agent of an independent status to whom paragraph 6 applies - ir acting on behalf

of λ· enterprise and has, and habitually exersises, in a Contracting State an authority to conclude contracts in the name of the enterprise,'that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a ermanent establishment under the provisions of that paragraph.

6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status provided that such persons are acting in the ordinary course of their business.

7. . The fact that acompanyj^ichjs-presidentof a Contracting State controls or is __controlled by a company which is a resident of the oTher~C0htracting~Staie^^r ~

which carries on business in that other State (whether through a permanent^-establishment or otherwise),^shall not oj' itself' constitute either company a permanent establishment of the other. ~~~

Article 7

BUSINESS PROFITS

The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, Jhe[profitsofjhe enterprise maybe taxed in the other State but only so much of them as is attributable to thai'permanenTesiablishmeni.--------Subjecttojhe provisions oj[paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting' State~thrb~ugF' a~ permanent establishmentsituated therein,jhere shall in each Contracting State be attributed to that permanent establishment the profits wKich^~migKrBe'expected to make if it were^a. distinct and.separate enterprise_engqgedjnjhe same or jimilar- activities ^{under the sam}* or similar conditions and dealing wholly independently with the~ enterprise of which if is a permanent establishment:---------------------------In determining the profits of a permanent establishment, there shall be allowed as deductions expences which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whetherJn the State jn.whichtie^ermane^^ '

Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. ~~~ — ------------ — —--------------------No profits shall be attributed to a permanent establishment by reason of die mere purchase by that permanent establishment of goods or merchandise for the enterprise.

For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

Where profits include items of income which are dealt with separatefyi^ColherSl Articles of this Convention, then the provisions of those Articles shall n/tbe'affecte'^ ^N by the provisions of this Article. '

Article 8 SHIPPING AND AIR TRANSPORT

1. Profits (income) derived from the operation of ships engaged in international traffic shall be taxable only in the Contracting State in which the ships are registered or by .....which- they are documented. -___________

2. Subject to the provisions of paragraph I profits derived by an enterprise of a Contracting State from-the-operation of a ship in international traffic, shall be taxable only in that Contracting State.

3. Profits derived by an enterprise of a Contracting State from the operation of aircraft 7ή interhationaVtraffic shall be taxable only in that Contracting State. -----------4. The provisions of paragraphs 1, 2 and 3 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

ΦΕΚ 200

Article 9 ASSOCIATED ENTERPRISES

1. Where

a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or ■ ........

____b) the same persons participate directly or indirectly in die management,

control or capital of an enterprise of a Contracting State and an enterprise _________of the other Contracting State,________...... _ ________

and in either case_conditions are made or imposed between the two enterprises in

their commercial or financial relations which differ from those which would be .........made between independenLenterpnseSrJhen 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', maybeincludedintheprofits'of that enterprises

and taxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of 'ike other Contracting State has been charged, to\ tox in thaLother State and me profits so.included are profits which would have accrued to the enterprise of the first - mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then thai other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits where that other State considers the adjustment justified In determining such adjustment, due regard shall be had to the other provisions of this Convention and the component authoriries of the Contracting States shaUifnecessary consult each other. ^_

Article 10 DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

2. . However, such dividends may also be taxed in the Contracting State of which the

company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall

not-exceed.*—---------------------------—----- —----a) 5 per cent of the gross amount of the dividends if the beneficial owner is a ----------------_comp_any (other than partnershipfwhich holds-directly-at least-25 per-cent of—

the capital of the company paying the dividends;

b) —10 per cent of the gross amount of the dividends-in all-other cases.

fj_ie^_0mp_etenf _aUt^_orl^_es-_oj- the-Contracting~Srates~shall~by'mutual'agreement—

________.settlejhejnode of application of these limitations.______________________

This paragraph shall hot affect the taxation of the company in respect of the profits out of which the dividends are paid.

3. The term «dividends», as used in this Article, means income from shares, or other rights, not being debt-claims, participating in profits, as well as income from other

carporute~rights which-is-subiectednonk shares by the laws of the State of which the company making the distribution is a resident.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through

--- a- permanent- establishment—situated therein_r-or-performs - in~ that -other. State__

independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent ~ establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose atfy- tax οη-*ί the dividends paid by the company, except insofar as such dividends are paid to a _: resident of that other State or insofar as the holding in respect of wjvch the ■ dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed/^ profits to a tax on undistributed profits, even if the dividends paid or ' ihei. undistributed profits consist wholly or partly of profits or income arising in such other State.

Article 11 INTEREST

1. Interest arising in a Contracting State andjxtidjto a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may abo be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of

"—~—the'intefesi'the taxso charged shall not exceed 7 periienrofthe'grossiamoxmrofme

-interest The competent authorities ~ of the Contracting State shall by mutual

agreement settle the mode ofapplication of this limitation.

3. The term «interest», as used in this Article, means income from debt-claims of -every kind, whether or not secured by mortgager and¹ whether or~not carrying-aright to participate in the debtors profits, and in particular, income from government securities and income from ~bonds or debentures, including premiums

----and prizes attaching to such securities^ bonds-or-debentures as welll as any income—

. that is treated as interest under the taxation law of the Contracting State in which such income arises. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

4. -----The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the ~

interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from

a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be,shall apply.

5.-----Interestshall-be-deemed to arise-in-a ContractingState-when the-payer is-a resident- of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on whict^ the interest is paid was incurred, and such interest is borne by such permatfynjL--establishment or fixed base, then such interest shall be deemed to arise in thi^State;*-in which the permanent establishment or fixed base is situated .· ^ / ,

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the mi$fe$t-,^ having regard to the debt-claim for which it is paid, exceeds the amount which)^ would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payment shall remain taxable

■ according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

Article 12 ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which_they__ arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 7 per cent of the gross

--- amount of the royalties. The competent-authoritiesofthe-ContractingStates-shall- by -mutual- agreemen t-settle-4he-mode-of-applications-ofthis limitation.-3.- —The term «royalties»,-as used- inthis Articlermeans-payments of any kind- received—

as a consideration for the use of or the right to use, any copyright of literary, artistic or scientific work including cinematograph films-and films or-tapes-for-— television or radio broadcasting, any patent, trade mark, design or model, know-h₀-w-planrsecretformula~orprocess; orforthe'use of, or the righttcruse, industrial,

__commercial, or scientific, equipment^orfor information concerningjndustrial_____

commercial or scientific experience.

4. Ώιε provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other

- Contracting State in which the royalties arise, through a permanent establishment ------situated thereinror■ peφrms'ΐn1harother'Staτe-indepmdentpersonatservicesfi'om

a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, ' shall apply.

5. Royalties shall be deemed to arise in a Contracting State where the payer is a _____________residenLof that State JWhere^however^ the person paying the. royalties,-whetherJie—

is a resident of a Contracting State or not, has in a Contracting State a permanent

- establishment or a fixed base in connection with which the obligation to pay the royalties was incurred and the royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceedscffie*7 amount which would have been agreed upon by the payer and the beneficiarm»^~ in the absence of such relationship, the provisions of this Article shall appEyfmfyi0~y. the last-mentioned amount. In such case, the excess part of the payments* ihallty

.. remain taxable according to the laws of each Contracting State, due regard^jbeing had to the other provisions of this Convention.

Article 13 CAPITAL GAINS

1. _ .. Gains derived by a resident of a Contracting State from the alienation of immovable

property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. - -■------------.....

2. Gains from the alienation of movable property forming part of the business property ~~ ofd~perrnahehi establuhmeWt'which~cm^nle^

other Contracting State or of movable property perttining Ιό a fixed bltsTavaitsbk—

___toa resident of a Contracting State in the other Contracting State for the purpose of

performing independenfpersolidTservices, including such gains from the agnation of such a permanent establishment (alone or with the whole enterprise) or of such "' fixed'b'ase] may be taxed ih thaf other State. ~

3. Gains from the alienation of ships or aircraft operated in international traffic or --movable property pertaining to the-operation of such ships or aircraft shall-be

taxable only in the Contracting State in which the profits of such ships or aircraft

are taxable according to the provisions of Article 8.

i. Gains from the alienation of any property other than that referred to in paragraphs 1,2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident. ______________________

Article 14

INDEPENDENT PERSONAL SERVICES

1. Income derived by an individual who is a resident of a Contracting State in respect --of professional-services or other activities-of an independent character shalLbe—

-taxabfc 0*tfy in thnt—Slnte Hnwrvpr, <nirh mrnmp mrty ho t/trf/I in iho nthpr

Contracting State if:

a) the individual has a fixed base regularly available to him in that other State -------for the-purpose-qf performing his activities, or __________

------^---rfemJiviiii/a/ ispresentin the otherStatefor-a period or periods-exceeding—

_________in the, aggregate. 183 days jn_any_ twelve month period commencing or

ending in the fiscal year concerned,

but only so much thereof as is attributable to that fixed base or to services performed in that State.

2z-The term <<professionui^ervices7r-mchriesr~especid literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

4018 ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ (ΤΕΥΧΟΣ ΠΡΩΤΟ)

Article 15

DEPENDENT PERSONAL SERVICES

I. Subject to the provisions of Articles 16,18 and 19, salaries, wages and pther_similqr remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised, - in the other Contracting-Staterlfthe-employment-is-so-exe —

-as-xs-aerivedrth^refrom-may-be-ta^---""Notwithstanding the provisions of par■agraph lTTemuneration derived byaresident— of a Contracting State in respect of an employment exercised in the other Contracting State shall be-taxable only in the first-mentioned State if:-----*

a) the recipient is present irTlhe other Stdie~fof~a period or'~perioas~not ----------. exceeding—in—the—aggregate—183 days— in-O—period— of twelve, .months.__

commencing or ending in the fiscal year concerned, and

b) the remuneration is paid by or on behalf of, an employer who is not a resident of the other State, and

c) thYremuneration is not^iorneby apermlinenresiablishment or~afiXed'base which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment execised aboard a ship or aircraft operated in international traffic, may be taxed in the Contracting State in which the profits from

----the-operation-of-the ship-or- aircraft- are-taxable- according-to-the -provisions of—

Article 8.

Article 16

DIRECTORS' FEES

Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a esident -ofthe-other-Contracting-State-may be taxed' in that other State. - ------....... -------Article 17

ARTISTES AND SPORTSMEN

Notwithstanding the provisions of Articles 14 and 15, income derived by a resident ?f z f^ntracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a'musician, or as d'sportsman, from his personal dctivities~as such exercisea in me otner contracting State, may be taxed in that other State.Where income in respect of personal activities exercised by an entertainer or a sportsman, in his capacity as such accrues'not to'the entertainer'or^sportsman, hjms^bjrtjo^npther person, that income may, notwithstanding the provisions of Articles 7,14 and 15, be taxed in the Contracting State in which the activities of the "entertainer or~sporrsmarrare-exercised.—- -------------------■------Notwithstanding the provisions of paragraphs 1 and 2 income derived by an entertainer or a sportsman from his personal activity as such shall be exempt from tax in the Contracting State in which this activity is exercised if it is exercised within the framework of an exchange program agreed upon by the Contracting States or their political subdivisions or local authorities thereof.

The provisions of this paragraph shall apply only in case that the respective competent authority of the Contracting State of which the entertainer or sportsman is a resident confirms that the activity of the entertainer or sportsman is exercised within the framework of the exchange program.

Article 18

PENSIONS

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

/. a) Salaries, wages and other similar remuneration, other than a pension; paid~ ~-by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision ' or authority shall be taxable only in that State.

—b)-However, yr/rft salnrips wages and other similar remuneration shall be

taxable only in the other Contracting State-if the services are rendered in ■----------that State and-theindividual is- a resident of that-State who^____________

----i)---is. a. national of that State; or___

ii) did not become a resident of that State solely for the purpose

₀f rendering the services:-—---—-2. a) Any pension paid by, or out of funds created by, a Contracting State or a

political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b)-Howeverrsuch-pension-shall-be-taxable-only-arthe-oth^ —

if the individual is a resident of and a national of, that State.

3. The provisions of Articles 15,16 and 18 shall apply to remuneration andpensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof

Article 20 PROFESSORS AND STUDENTS

1. Remuneration which a resident of a Contracting. State receives for■_undertajdng__ study or research at a high level or for teaching, during a period not exceeding two years, at a university, research institute or other similar establishment for high education,', legally recognizedl^mchTin-the'other-Contractin^ — taxable in tharothur State.-^:--■ _

2. Payments which a student or business apprentice who is or. was immediately before

visiting a Contracting State'a resident of the other-Contracting State-and-who-is—

_present in the first-mentioned Contracting State solely for the purpose of his

education or training receives for the purpose of his maintenance, edu^tiorTof—

training' shall not-be-taxed-in-that State, provided-that sucLpaymentS-.arise.from__

sources outside that State.

ΦΕΚ000

Article 21

OTHER INCOME

Items of income of a resident of a Contracting State, wherever arising, not dealt with, in the foregoing Articles of this Conventional be taxable only in thntZtnt?

Jteproyisioju qfpara^ income, otherJhanJncome from

immovable property as defined in paragraph 2 of Article 6, if the recipient of such income being a resident of a_Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs

JnthatjqtherStateindependentpersonal servia&ftom^fixed-base-situated-merein,— and the right or property in respect of which the income is paid is effectively

-connected-mth-such permanent'establishment or fixed bas~eTln~mc~h~cale~the~ provisions of Article 7 or Article 14, as the case may be, shall apply.

Article 22 CAPITAL

Capital represented by immovable property referred to in Article 6, owned by a 'resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.

Capital represented by movable property forming part of the business property ofd~ permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to fixed base available to a

resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State. -_^

Capital represented by ships or aircraft operated in international traffic and by movable property pertaining to the operation of such ships or aircraft, shall be "iaxable only in the Contracting State in'which theyrvfits from the-aforesaid ships or aircraft are taxable according to the provisions of Article 8.

All other elements of capital of a resident of a Contracting State shall be taxable only in that State.

Article 23

ELIMINATION OF DOUBLE TAXATION

Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first - mentioned State shall allow: _

a) as a deduction from the tax on the income of that resident, an amount --------- equal to the income tax paidin-that other State,----------------b) as a deduction from the tax on the capital of that resident, an amount equal

_{tQ t}h_{e ca}pi_tai tax paid in that 'other State. ' ---------------- -----~ ^_

Such deduction in either case shall not, however; exceed that part of the-incomctax-or capital tax, as computed before the deduction is given, which is attributable, as the case moYb'eTtd^hT'incbme^

Article 24

ΝΟΝ-DISCRIMINATION

Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular in the respect to residenceT^re~0f 'may~be~subjecfedr notwithstanding the

"provisions of Article 1, also apply tu per nuns who ui e nut incidents ufune-or the Contracting States. _

Stateless persons who are residents of a Contracting State shall not be subjected in ' either Corttracting'State^o~any-taxation-or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which national of the State concerned in the same circumstances are~or~may~be~ -subjected------------—-----The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the ~same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

Except where the provisions ofparagraph I of Article 9, paragraph 6 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements aid by an enterprise of a Contracting State to a resident of the other Contracting State -shall; forr the' purpose-qf-determiningthe-taxahle profits-of-mch-enterprise;- be-deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome. Than the taxation and connected requirements to which other similar enterprises ofAeJirsfc£ mentioned State are or may be subjected ..... — - - .... .|c;_fr*

The provisions of this Article shall apply to taxes which are the subject of this Convention.

Article 25 MUTUAL AGREEMENT PROCEDURE

1. Where a person considers that the actionsofone or both of the Contracting States result or will result for him in taxation not in accordance with this Convention, he may, irrespective of the remedies provided by the domestic law of those States,_ present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the

■——Contracting State of which he is a nationalrThe-case-mustbe-presentedwithin-three-years from the first nvttficaticm-ofihe-action-re^

with the provisions of the Convention.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive-at a satisfactory solution, to resolve the-case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance oj taxation which is not inaccofdalu^e~with~fh^e

_ ___Convention.-Any agreement reachedshalUxeJmpleimnted^otwitnstanding. any time-limits in the domestic law of the Contracting States. . ... .. . _____

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in caTeTnolpfovidedfor in the Convention.

4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. "

Article 26

EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying-out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricie~dby 'Article T7Any~mformdtion received' by a Contracting State shall be treated as confidential in the same manner as information obtained under the domestic laws of that State and shall be disclosed onlylo personsor authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the' a^termiMtiblibfapp~eaTs in relation to, the taxes covered by the Convention.

_Such persons or authorities shall use the information only for such purposes. They

may disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting States the obligation:

a) to carry out administrative measures at variance with the laws and ...... administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the

-------disclosure of which would be contrary to pubUcyoticy'(Ofdre public).

Arid* 27

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the rules of international law or under the provisions of special agreements.

Άρθρο δεύτερο

Η ισχύς του παρόντος νόμου αρχίζει από τη δημοσίευσή του στην Εφημερίδα της Κυβερνήσεως και της Σύμβασης που κυρώνεται από την πλήρωση των προϋποθέσεων του άρθρου 28 αυτής,

Παραγγέλλομε τη δημοσίευση του παρόντος στην Εφημερίδα της Κυβερνήσεως και την εκτέλεσή του ως νόμου του Κράτους.

Αθήνα, 26 Αυγούστου 2002

Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΔΗΜΟΚΡΑΤΙΑΣ ΚΩΝΣΤΑΝΤΙΝΟΣ ΣΤΕΦΑΝΟΠΟΥΛΟΣ

ΟΙ ΥΠΟΥΡΓΟΙ

ΟΙΚΟΝΟΜΙΑΣ ΚΑΙ ΟΙΚΟΝΟΜΙΚΩΝ ΕΞΩΤΕΡΙΚΩΝ Ν. ΧΡΙΣΤΟΔΟΥΛΑΚΗΣ Γ. ΠΑΠΑΝΔΡΕΟΥ

ΑΝΑΠΤΥΞΗΣ ΕΘΝ. ΠΑΙΔΕΙΑΣ & ΘΡΗΣΚΕΥΜΑΤΩΝ

Α. ΤΣΟΧΑΤΖΟΠΟΥΛΟΣ Π. ΕΥΘΥΜΙΟΥ

ΕΡΓΑΣΙΑΣ ΚΑΙ ΚΟΙΝΩΝΙΚΩΝ ΑΣΦΑΛΙΣΕΩΝ ΔΙΚΑΙΟΣΥΝΗΣ

Δ. ΡΕΠΠΑΣ Φ. ΠΕΤΣΑΛΝΙΚΟΣ

ΠΟΛΙΤΙΣΜΟΥ ΜΕΤΑΦΟΡΩΝ ΚΑΙ ΕΠΙΚΟΙΝΩΝΙΩΝ

Ε. ΒΕΝΙΖΕΛΟΣ ΧΡ. ΒΕΡΕΛΗΣ

ΕΜΠΟΡΙΚΗΣ ΝΑΥΤΙΛΙΑΣ ΤΥΠΟΥ ΚΑΙ ΜΕΣΩΝ ΜΑΖΙΚΗΣ ΕΝΗΜΕΡΩΣΗΣ

Γ. ΑΝΩΜΕΡΙΤΗΣ ΧΡ. ΠΡΩΤΟΠΑΠΑΣ

Θεωρήθηκε και τέθηκε η Μεγάλη Σφραγίδα του Κράτους Αθήνα, 27 Αυγούστου 2002

Ο ΕΠΙ ΤΗΣ ΔΙΚΑΙΟΣΥΝΗΣ ΥΠΟΥΡΓΟΣ

ΦΙΛΙΠΠΟΣ ΠΕΤΣΑΛΝΙΚΟΣ

ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ

ΚΑΠΟΔΙΣΤΡΙΟΥ 34 * ΑΘΗΝΑ 104 32 * TELEX 223211 YPET GR * FAX 010 52 21 004 ΗΛΕΚΤΡΟΝΙΚΗ ΔΙΕΥΘΥΝΣΗ: http: www.et.gr e-mail: webmaster @ et.gr

ΠΛΗΡΟΦΟΡΙΕΣ ΔΗΜΟΣΙΕΥΜΑΤΩΝ Φ.Ε.Κ.: Τηλ. 1464

Πληροφορίες Α.Ε. - Ε.Π.Ε. και λοιπών Φ.Ε.Κ.: 010 527 9000

ΠΕΡΙΦΕΡΕΙΑΚΑ ΓΡΑΦΕΙΑ ΠΩΛΗΣΗΣ Φ.Ε.Κ.

ΘΕΣΣΑΛΟΝΙΚΗ - Βασ. Όλγας 227 - Τ.Κ. 54100 (0310) 423 956

ΠΕΙΡΑΙΑΣ - Γούναρη και Εθν. Αντίστασης

Τ.Κ. 185 31 010 4135 228

ΠΑΤΡΑ - Κορίνθου 327 - Τ.Κ. 262 23 (0610) 638 109 -110 ΙΩΑΝΝΙΝΑ - Διοικητήριο Τ.Κ. 450 44 (06510) 87215

ΚΟΜΟΤΗΝΗ - Δημοκρατίας 1 Τ.Κ. 691 00_(05310) 22 858

ΛΑΡΙΣΑ - Διοικητήριο Τ.Κ. 411 10 ΚΕΡΚΥΡΑ - Σαμαρά 13 Τ.Κ. 491 00 ΗΡΑΚΛΕΙΟ - Πλ. Ελευθερίας 1, Τ.Κ. 711 10 ΛΕΣΒΟΣ - Πλ. Κωνσταντινουπόλεως Τ.Κ. 811 00 Μυτιλήνη

(0410)597449 (06610) 89 127 / 89 120 (0810) 396 223

(02510) 46 888 / 47 533

ΤΙΜΗ ΠΩΛΗΣΗΣ ΦΥΛΛΩΝ ΕΦΗΜΕΡΙΔΟΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ

Σε έντυπη μορφή:

• Για τα ΦΕΚ από 1 μέχρι 40 σελίδες 1 euro.

• Για τα ΦΕΚ από 40 σελίδες και πάνω η τιμή προσαυξάνεται κατά 0,05 euro για κάθε επιπλέον σελίδα. Σε μορφή CD:

Τεύχος	Περίοδος	Τιμές σε	Τεύχος	Περίοδος	Τιμές σε
		Εϋ^Ο			Εϋ^Ο
Α.Ε. & Ε.Π.Ε.	Μηνιαίο		Αναπτυξιακών Πράξεων
Α' και Β'	3μηνιαίο		και Συμβάσεων (Τ.Α.Π.Σ.)	Ετήσιο
Α', Β' και Δ'	3μηνιαίο		Νομικών Προσώπων
A'	Ετήσιο		Δημοσίου Δικαίου (Ν.Π.Δ.Δ.)	Ετήσιο
B'	Ετήσιο		Δελτίο Εμπορικής και
Γ	Ετήσιο		Βιομηχανικής Ιδιοκτησίας (Δ.Ε.Β.Ι.)	Ετήσιο
Δ'	Ετήσιο		Ανωτάτου Ειδικού Δικαστηρίου	Ετήσιο
Παράρτημα	Ετήσιο		Διακηρύξεων Δημοσίων Συμβάσεων	Ετήσιο

Η τιμή πώλησης του Τεύχους Α.Ε. & Ε.Π.Ε. σε μορφή CD - rom για δημοσιεύματα μετά το 1994 καθορίζεται σε 30 euro ανά τεμάχιο, ύστερα από σχετική παραγγελία.

Η τιμή διάθεσης φωτοαντιΥράφων ΦΕΚ 0,15 euro ανά σελίδα

ΕΤΗΣΙΕΣ ΣΥΝΔΡΟΜΕΣ Φ.Ε.Κ.

Σε έντυπη μορφή

Από το Internet

Τεύχος Κ.Α.Ε. Προϋπολογισμού		Κ.Α.Ε. ΤΑΠΕΤ	Κ.Α.Ε. Προϋπολογισμού	Κ.Α.Ε. ΤΑΠΕΤ
	euro	euro	euro	euro
Α' (Νόμοι, Π.Δ., Συμβάσεις κτλ.)		10,25		8,80
Β' (Υπουργικές αποφάσεις κτλ.)		14,65		10,25
Γ (Διορισμοί, απολύσεις κτλ. Δημ. Υπαλλήλων)		2,95	ΔΩΡΕΑΝ	--
Δ' (Απαλλοτριώσεις, πολεοδομία κτλ.)		14,65		7,35
Αναπτυξιακών Πράξεων και Συμβάσεων (Τ.Α.Π.Σ.)		7,35		4,40
Ν.Π.Δ.Δ. (Διορισμοί κτλ. προσωπικού Ν.Π.Δ.Δ.)		2,95	ΔΩΡΕΑΝ	--
Παράρτημα (Προκηρύξεις θέσεων ΔΕΠ κτλ.)		1,50	ΔΩΡΕΑΝ	--
Δελτίο Εμπορικής και Βιομ/κής Ιδιοκτησίας (Δ.Ε.Β.Ι.)		2,95		1,50
Ανωτάτου Ειδικού Δικαστηρίου (Α.Ε.Δ.)	ΔΩΡΕΑΝ	-	ΔΩΡΕΑΝ	--
Προκηρύξεων Α.Σ.Ε.Π.	ΔΩΡΕΑΝ	-	ΔΩΡΕΑΝ	--
Ανωνύμων Εταιρειών & Ε.Π.Ε.	2.054	102,70		29,35
Διακηρύξεων Δημοσίων Συμβάσεων (Δ.Δ.Σ.)		10,25		4,40
Α', Β' και Δ'				17,60

Το κόστος για την ετήσια συνδρομή σε ηλεκτρονική μορφή για τα προηγούμενα έτη προσαυξάνεται πέραν του ποσού της ετήσιας συνδρομής του έτους 2002 κατά 6 euro ανά έτος παλαιότητας και κατά τεύχος

* Οι συνδρομές του εσωτερικού προπληρώνονται στις ΔΟΥ που δίνουν αποδεικτικό είσπραξης (διπλότυπο) το οποίο με τη φροντίδα του ενδιαφερομένου πρέπει να στέλνεται στην Υπηρεσία του Εθνικού Τυπογραφείου.

* Η πληρωμή του υπέρ ΤΑΠΕΤ ποσοστού που αντιστοιχεί σε συνδρομές, εισπράττεται και από τις ΔΟΥ.

* Οι συνδρομητές του εξωτερικού έχουν τη δυνατότητα λήψης των δημοσιευμάτων μέσω internet, με την καταβολή των αντίστοιχων ποσών συνδρομής και ΤΑΠΕΤ.

* Οι Νομαρχιακές Αυτοδιοικήσεις, οι Δήμοι, οι Κοινότητες ως και οι επιχειρήσεις αυτών πληρώνουν το μισό χρηματικό ποσό της συνδρομής και ολόκληρο το ποσό υπέρ του ΤΑΠΕΤ.

* Η συνδρομή ισχύει για ένα χρόνο, που αρχίζει την 1η Ιανουαρίου και λήγει την 31η Δεκεμβρίου του ίδιου χρόνου. Δεν εγγράφονται συνδρομητές για μικρότερο χρονικό διάστημα.

* Η εγγραφή ή ανανέωση της συνδρομής πραγματοποιείται το αργότερο μέχρι τον Φεβρουάριο κάθε έτους.

* Αντίγραφα διπλοτύπων, ταχυδρομικές επιταγές και χρηματικά γραμμάτια δεν γίνονται δεκτά.

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Οι υπηρεσίες εξυπηρέτησης των πολιτών λειτουργούν καθημερινά από 08.00' έως 13.00'

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