Νόμος 3228/2004

Άρθρο 28

ΛΗΞΗ

Η παρούσα Συμφωνία θα παραμείνει σε ισχύ μέχρι να καταγγελθεί από ένα από τα Συμβαλλόμενο. Κράτη. Το ένα ή το άλλο Συμβαλλόμενο Κράτος μπορεί να καταγγείλει την Συμφωνία, μέσω της διπλωματικής οδού, επιδίδοντας γραπτή ανακοίνωση για τη λήξη τουλάχιστον έξι (6) μήνες πριν από το τέλος οπουδήποτε ημερολογιακού

έτους που ακολουθεί μετά από περίοδο πέντε ετών από την ημερομηνία θέσης σε ισχύ της Συμφωνίας. Στην περίπτωση αυτή η Συμφωνία παύει να ισχύει:

α) αναφορικά με τους φόρους που παρακρατούνται στην πηγή, σχετικά με ποσά που καταβάλλονται ή πιστώνονται μετά το τέλος του. ημερολογιακού έτους στο οποίο δόθηκε η ανακοίνωση αυτή, και

β) αναφορικά με τους άλλους φόρους εισοδήματος σχετικά με τα φορολογικά έτη που αρχίζουν μετά το τέλος του ημερολογιακού έτους στο οποίο δόθηκε αυτή η ανακοίνωση.

ΣΕ ΕΠΙΒΕΒΑΙΩΣΗ ΤΩΝ ΑΝΩΤΕΡΩ οι πληρεξούσιοι των δύο Συμβαλλομένων Κρατών, δεόντως εξουσιοδοτημένοι γι' αυτό, υπέγραψαν την παρούσα Συμφωνία.

Έγινε σε δύο πρωτότυπα στην Άγκυρα την 2η ημέρα του Δεκεμβρίου 2003, στην Ελληνική, την Τουρκική και Αγγλική γλώσσα, όλα τα κείμενα είναι εξίσου αυθεντικά. Σε περίπτωση διαφοράς μεταξύ οποιουδήποτε από τα κείμενα, το Αγγλικό κείμενο υπερισχύει.

Για την Κυβέρνηση της Για την Κυβέρνηση της Ελληνικής Δημοκρατίας Δημοκρατίας της Τουρκίας

Λ GREEMENT BETWEEN THE HELLENIC REPUBLIC AND THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION mm RESPECT TO TAXES ON INCOME

THE GO VERNMENT OF THE HELLENIC REPUBLIC

AND

THE GOVERNMENT OF THE REPUBLIC OF TURKEY

Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income

HA VE A GREED AS FOLLOWS:

Article ]

PERSONAL SCOPE

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2 TAXES COVERED

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

2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable properly, as well as taxes on capital appreciation.

3. The existing taxes to which the Agreement shall apply are in particular:

a) in the Hellenic Republic:

i) the income tax on natural persons;

ii) the income tax on legal persons; (hereinafter referred to as "Hellenic tax").

b) in the Republic of Turkey:

i) the income fax;

ii) the corporation tax; and

Hi) the levy imposed on the income tax and the corporation tax; (hereinafter referred to as "Turkish tax")

4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after (he date of signature of the Agreement 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 been made in their respective taxation laws.

Article 3 GENERAL DEFINITIONS

J. For the purposes of this Agreement, unless the context otherwise requires:

a) the term "Hellenic Republic" means the Hellenic territory, territorial sea, as well as the maritime areas over which the Hellenic Republic has jurisdiction or sovereign rights for the purposes of exploration, exploitation and conservation of natural resources, pursuant to international law.

b) the term "Turkey" means the Turkish territory, territorial sea, as well as the maritime areas over which Turkey has jurisdiction or sovereign rights for the purposes of exploration, exploitation and conservation of natural resources, pursuant to international law.

c) the term "tax " means any tax covered by Article 2 of this Agreement;

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 lax purposes;

f) the term "registered office" means the legal head office registered under the laws of each Contracting State;

g) the term "national" means:

i) any individual possessing the nationality of a Contracting State;

ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State:

h) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting Stale" 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;

i) the terms "a Contracting State" and "the other Contracting State" mean the ■ Hellenic Republic or the Republic of Turkey as the context requires;

k) the term "competent authority " means:

i) in the Hellenic Republic, the Minister of Economy & Finance or his authorized representative;

ii) in the Republic of Turkey, the Minister of Finance or his authorised representative;

j) the term "international traffic" means , any transport by an aircraft or a road vehicle operated by an enterprise of a Contracting State or by a ship registered in a Contracting State, except when the ship, aircraft or road vehicle is operated solely between places in the other Contracting Stale.

2. As regards the application of the Agreement at any time 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 State for the purposes of the taxes to which the Agreement applies, any meaning under (he applicable tax laws of that State prevailing over a meaning given to the term under other laws of thai State.

Article 4 RESIDENT

1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, legal head office, place of management or any other criterion, of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

2. Where by reason of the provisions of paragraph I an individual is a resident of both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident of the Stale in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);

b) if the Stale in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has a habitual abode;

c) if he has a habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;

d) 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.

3. Where by reason of the provisions of paragraph I a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting Slate in which its registered office is situated.

Article 5

PERMANENT ESTABLISHMENT

1. Far the purposes of this Agreement, the term "permanent establishment " means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2. The term "permanent establishment" includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop; and

f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

3. The term "permanent establishment" likewise encompasses;

a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than ten (10) months.

b) the furnishing of professional services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same οία connected project) within the country for a period or periods aggregating more than six (6) months within any twelve month period.

4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment "shall be deemed not to include:

a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;

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c) the maintenance of a stock of goods or merchandise belonging to the 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 combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

5. Notwithstanding (he provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting Slate in respect of any activities which that person undertakes for the enterprise, if such a person:

a) has and habitually exercises in that State an authority to conclude contracts in the name of 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 permanent establishment under the provisions of that paragraph; or

b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.

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. Notwithstanding the preceding provisions of this Article and the provisions of Article 14, a person who is a resident of a Contracting State and carries on activities in connection with preliminary surveys, exploration, extraction or exploitation of natural resources situated in the other Contracting State shall be deemed to be carrying on in respect of those activities a business in that other Contracting State through a permanent establishment or a fixed base situated therein, unless such activities are carried on for a period or periods not exceeding 30 days in the aggregate in any twelve-month period. However, for the purposes of this paragraph:

a) where an enterprise carrying on activities in the. other State is related to another enterprise and that other enterprise continues as part of the same project the same activities thai are or wei e being carried on by the first-mentioned enterprise, and the activities carried on by both enterprises exceed - when added together - a period of 30 days, then each enterprise shall be deemed to be carrying on its activities for a period exceeding 30 days in a twelve-month period.

b) ■ , two enterprises shall be deemed to be related if one is controlled directly or

indirectly by the other, or both are controlled directly or indirectly by a third person.

8. An insurance enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State through an agent - other than an agent to whom paragraph 6 applies - or insures risks situated in that other State through such an agent.

9. The fact that a company which is a resident of a Contracting State controls oils controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Stale (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Article 6

INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. The term "immovable properly" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include properly accessory to immovable property, livestock and equipment used in agriculture (including the breeding and cultivation of fish) and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable properly and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph I shall apply to income derived from the direct use, letting or use in any other form of immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

Article 7 Β USINESS PROFITS

1. 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, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

2. Subject to the provisions ofparagraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State 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.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for (he purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction will be allowed in respect of participations to the expenses and losses of the head office or other permanent establishments situated abroad and likewise, the amounts paid by die permanent establishment to the head office of the enterprise or any of its other permanent establishment, by way of royalties, interests, commissions or other similar payments.

4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

5. 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.

6. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article S

SHIPPING, AIR AND LAND TRANSPORT

1. Profits derived from the operation of ships engaged in international traffic shall be taxable only in the Contracting State in which the ships are registered.

2. Profits of an enterprise of a Contracting State derived from the operation of aircraft or road vehicles in international traffic shall be taxable only in that Stale.

3. The provisions ofparagraphs 1 and 2 of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

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 the management, control or capital of an enterprise of a Contracting Stale and an enterprise of the other Contracting Slate,

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 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 hot so accrued, may be included in the profits of that enterprise 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 the other Contracting State has been charged to lax in that other State and the profits so included are by the first-mentioned Slate claimed to be 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 that 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 Agreement and the competent authorities of the Contracting States shall if necessary 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 beneficial owner of the dividend is a resident of the other Contracting State, the tax so charged shall not exceed 15% of the gross amount of the dividends.

The competent authorities of the Contracting Slates shall by mutual agreement settle the mode application of these limitations.

This paragraph shall not 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, "jouissance" shares or "jouissance" rights, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the Slate of which the company making the distribution is a resident, and income derived from an investment fund and investment corporation.

4. Profits of a company of a Contracting State carrying on business in the other Contracting State through a permanent establishment situated therein may, after having been taxed under Article 7, be taxed on the remaining amount in the Contracting State in which the permanent establishment is situated and in accordance with paragraph 2 of this Article.

5. The provisions ofparagraphs 1 and 2 shall not apply if the beneficial owner of the dividends being a resident of a Contracting Stale, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent

personal services from a fixed base situated therein, and tlic 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.

INTEREST

1. Interest 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 interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting Stale, the tax so charged shall not exceed 12% of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

3. Notwithstanding the provisions ofparagraph 2, interest arising in:

a) The Hellenic Republic and paid to the Republic of Turkey or to the Central Bank of the Republic of Turkey (Ti/rkiye Ctimhuriyct Merkez Dankasi) shall be exempt from the Hellenic lax;

b) The Republic of Turkey and paid to the Hellenic Republic or to the Central Bank of the Hellenic Republic shall be exempt from Turkish tax.

4. The term "interest" as used in this Article means income from debt-claims of eveiy kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, as well as all other income assimilated to income from money lent by the taxation law of the State in which the income arises.

5. The provisions ofparagraphs 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 personel services from a fixed base situated there in, 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.

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6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Wlxere, 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 which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment, or fixed base is situated.

7. 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 (he interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by (he 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 payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

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 beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.

The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

3. The term "royalties" as used in this Article means payments of any land received as a consideration for the use of, or the right to use, any copyright of literaiy, artistic or scientific work including cinematograph films and recordings for radio and television, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, or for the use of or the right to use, industrial, commercial or scientific equipment.

4. The 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 therein, or performs in that other State independent personal services from 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 when the payer is that State itself a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting Slate or not, has in a Contracting State a permanent establishment or

fixed base in connection with which the right or property giving rise to the royalties is effectively connected, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.

6. Wlxere, 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, 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 (he last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 13 CAPITAL GAINS

1. Gains derived by a resident of a Contracting Stale from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Slate.

2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or ofsuch fixed base, may be taxed in that other State.

3. * Gains from the alienation of ships, aircraft or road vehicles operated in international traffic, or movable property pertaining to the operation of such ships,, aircraft or road vehicles shall be taxable only in the Contracting State in which the profits from the operations of such ships, road vehicles or aircraft are taxable according to the provisions of Article 8.

4. 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. However, the capital gains mentioned in the foregoing sentence and derived from the other Contracting Slate, may be taxed in the other Contracting State if the time period does not exceed one year between acquisition and alienation.

5. Any payments received as a consideration for the sale of the royalty (except industrial, commercial or scientific equipment) as defined in paragraph 3 of Article 12 the provisions of Article 12 shall apply, unless it is proved that the payment in question is a payment for a genuine alienation of the said property. In such case the provisions of Article 13 shall apply.

Article 14

INDEPENDENT PERSONAL SER VICES

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 shall be taxable only in that Contracting State. However, such income may also be taxed in the other Contracting State if such services or activities are performed in that other Contracting State and if

a) he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; or

b) his stay in the other Contracting State for the purpose of performing his services or activities is for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned.

In such circumstances only so much of the income as is attributable to that fixed base or is derived from the services or activities performed during his presence in that other Contracting State, as the case may be, may be taxed in that other Contracting State.

2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15

DEPENDENT PERSONAL SER VICES

1. Subject to the provisions of Articles 16, IS, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting Stale in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident 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 in the'other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period 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) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

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

Article 17 ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

2. Wiere 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 himself but to another 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 sportsman are exercised.

3. Notwithstanding the provisions of paragraphs 1 and 2, income derived from activities referred to in paragraph 1 performed under a cultural agreement or arrangement between the Contracting States shall be exempt from tax in the Contracting State in which the activities are exercised if the visit to that State is wholly or substantially supported by public funds of the other contracting State or of a political subdivision or local authority thereof

Article IS PENSIONS

1. 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

2. The term "life annuities" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

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Article 19 GO VERNMENT SER VICE

La) 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, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Slate and the individual 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 of rendering the services.

2. a) Any pension paid by, or out of funds created by, a Contracting Slate 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, such pension shall be taxable only in the ot/ier Contracting State if the individual is a resident of and a national of that State.

3. The provisions of Articles 15, 16,17 and 18 shall apply to salaries, wages and other similar remuneration and pensions 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 TEACHERS AND STUDENTS

1. Payments which a student or business apprentice who is a resident of a Contracting State and who is present in the other Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that other State, provided that such payments arise from sources outside that other State.

2. Where a teacher who is a resident of a Contracting State and who at the invitation of any university, college or other similar educational institution, which is recognized as such by the competent authority in that other Contracting State visits that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution, any remuneration the person receives for such teaching or research shall be exempt from tax in that other Contracting State to the extent to which that remuneration, upon the application of this Article, is subject to tax in the first mentioned State.

3. Remuneration which a student or a trainee who is a resident of a Contracting State derives from an employment which he exercises in the other Contracting Slate for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation shall not be taxed in that other State.

Article 21 OTHER INCOME

1. Items of income arising in a Contracting State, which are not expressly mentioned in the foregoing Articles of this Agreement may he taxed in that State.

2. The provisions of the preceding paragraph of this Article shall not apply to income, other than income 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 in that other Slate independent personal services from a fixed base situated therein, and the right or properly in respect of which the income 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.

Article 22

ELIMINA TION OF DOUBLE ΤΑΧΑ TIOlV

1. Wliere a resident of a Contracting State derives income which, in accordance with the provisions of this Agreement, may be taxed in the other Contracting State, the first mentioned State shall allow as a deduction from the tax on (he income of that resident, an amount equal to the income tax paid in that other State. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable, to the income which may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, when interest, mentioned in Article 11 is taxed, under special incentive measures designed to promote economic development in a Contracting State, at a rate of tax which is lower than 12%, then, lax shall be allowed by the Contracting State of residence as credit for (he (ax payable in the other Contracting State on such income an amount equal to 12% of the gross amount of such income. However, in no event shall the credit provided for in this paragraph exceed the maximum rate of tax which could have been imposed in accordance with Article 11 of the this Agreement in the absence of the special incentive measures.

The provisions of this paragraph shall apply only for the first five years for which this Agreement is effective and only (o (he interest arising from the financial transactions related to corporate loans and bonds of the business activities carried on within the Contracting States in the following sectors:

a) construction of infrastructure facilities including communications, power production and supply,

b) mining and quarry,

c) heavy industry projects including metallurgy, mechanical engineering production, base chemical production, cement production, electrical and electronic materials manufacturing, fertiliser manufacturing,

d) food processing industry.

However the provisions of this paragraph shall not apply:

(a) whether any benefit accrues or may accrue to a person who is neither a Greek resident nor a resident of Turkey,

(b) whether any arrangements have been entered into by any person with the main purpose of taking advantage of this provision for the benefit of that person or any other person,

(c) whether residents of both Contracting States entered into agreement with the main purpose to evade or avoid taxes covered by this Agreement.

Article 23 NON-DISCRIMINA ΤΙΟΝ

1. 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 are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

2. Subject to the provisions of paragraph 4 of Article 10, 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.

3. * 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 of the jirst-mentioned State are or may be subjected.

4. The provisions of this Article 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.

5. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11 or paragraph 6 of Article 12, apply interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

Article 24

MUTUAL A GREEMENT PROCED URE

1. Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the national laws 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 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

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 satisfactoty solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented within the time period prescribed in the domestic laws 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 Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.

4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

Article 25 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contraiy to the Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities including courts and administrative bodies involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. 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 State 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 public policy (ordre public).

ΦΕΚ 32

Article 26

MEMBERS OF DIPLOMA TIC MISSIONS AND CONSULAR POSTS

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

Article 27 ENTRY INTO FORCE

1. Each Contracting State shall notify the other for the completion of the procedures required by its law for the bringing into force of this Agreement. The Agreement shall enter into force on the date of the later of these notifications.

2. The provisions of this Agreement shall have effect:

a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January next following the date upon which this Agreement enters into force; and

b) with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which this Agreement enters into force.

Article 28 TERMINATION

1. This Agreement shall remain in force until terminated by a Contracting State. Either Contracting States may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the Agreement.

2. In such event, the Agreement shall cease to have effect:

a) with regard to taxes withheld at source, in respect of amounts paid or credited after the end of calendar year in which such notice is given; and

b) with regard to other taxes, in respect of taxable years beginning after the end of calendar year in which such notice is given.

IN WITNESS WHEREOF, the undersigned plenipotentiaries have signed the pi esent Agreement. ^

"Done in duplicate at h<y^®fft... this ....£22............day of Des£$}b.£f.20Ob in

the Hellenic, Turkish and English Languages, all three texts being equally authentic. In case of divergence between the texts, the English text shall be the operative one. "

FOR FOR THE HELLENIC REPUBLIC THE REPUBLIC OF TURKEY

Άρθρο δεύτερο

Η ισχύς του παρόντος νόμου αρχίζει από τη δημοσίευσή του στην Εφημερίδα της Κυβερνήσεως και της Συμφωνίας που κυρώνεται από την πλήρωση των προϋποθέσεων του άρθρου 27 αυτής.

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

Αθήνα, 6 Φεβρουαρίου 2004

Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

ΚΩΝΣΤΑΝΤΙΝΟΣ ΣΤΕΦΑΝΟΠΟΥΛΟΣ

ΟΙ ΥΠΟΥΡΓΟΙ

ΟΙΚΟΝΟΜΙΑΣ ΚΑΙ ΟΙΚΟΝΟΜΙΚΩΝ

Ν. ΧΡΙΣΤΟΔΟΥΛΑΚΗΣ

ΑΝΑΠΤΥΞΗΣ

ΑΠ. ΑΘ. ΤΣΟΧΑΤΖΟΠΟΥΛΟΣ

ΕΡΓΑΣΙΑΣ ΚΑΙ ΚΟΙΝΩΝΙΚΩΝ ΑΣΦΑΛΙΣΕΩΝ

Δ. ΡΕΠΠΑΣ

ΜΕΤΑΦΟΡΩΝ

ΚΑΙ ΕΠΙΚΟΙΝΩΝΙΩΝ

Χ. ΒΕΡΕΛΗΣ

ΕΞΩΤΕΡΙΚΩΝ

Γ. ΠΑΠΑΝΔΡΕΟΥ

ΕΘΝΙΚΗΣ ΠΑΙΔΕΙΑΣ ΚΑΙ ΘΡΗΣΚΕΥΜΑΤΩΝ

Π. ΕΥΘΥΜΙΟΥ

ΠΟΛΙΤΙΣΜΟΥ

ΕΥΑΓ. ΒΕΝΙΖΕΛΟΣ

ΕΜΠΟΡΙΚΗΣ ΝΑΥΤΙΛΙΑΣ

Γ. ΠΑΣΧΑΛΙΔΗΣ

Θεωρήθηκε και τέθηκε η Μεγάλη Σφραγίδα του Κράτους Αθήνα, 6 Φεβρουαρίου 2004

Ο ΕΠΙ ΤΗΣ ΔΙΚΑΙΟΣΥΝΗΣ ΥΠΟΥΡΓΟΣ

Φ. ΠΕΤΣΑΛΝΙΚΟΣ

ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ

_ΕΦΗΜΕΡΙΔΑ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ_

ΚΑΠΟΔΙΣΤΡΙΟΥ 34 * ΑΘΗΝΑ 104 32 * TELEX 223211 YPET GR * FAX 210 52 21 004 ΗΛΕΚΤΡΟΝΙΚΗ ΔΙΕΥΘΥΝΣΗ: http: www.et.gr - e-mail: webmaster @ et.gr

Πληροφορίες Α.Ε. - Ε.Π.Ε. και λοιπών Φ.Ε.Κ.: 210 527 9000-4 Φωτοαντίγραφα παλαιών ΦΕΚ - ΒΙΒΛΙΟΘΗΚΗ - ΜΑΡΝΗ 8 - Τηλ. (210)8220885 - 8222924 Δωρεάν διάθεση τεύχους Προκηρύξεων ΑΣΕΠ αποκλειστικά από Μάρνη 8

ΠΕΡΙΦΕΡΕΙΑΚΑ ΓΡΑΦΕΙΑ ΠΩΛΗΣΗΣ Φ.Ε.Κ.

'^' ■---------^---— .
ΘΕΣΣΑΛΟΝΙΚΗ - Βασ. Όλγας 227	(2310) 423 956	ΛΑΡΙΣΑ - Διοικητήριο	(2410)597449
ΠΕΙΡΑΙΑΣ - Ευριπίδου 63	(210) 413 5228	ΚΕΡΚΥΡΑ - Σαμαρά 13	(26610) 89 127
ΠΑΤΡΑ - Κορίνθου 327	(2610) 638 109		(26610) 89 105
	(2610) 638 110	ΗΡΑΚΛΕΙΟ - Πλ. Ελευθερίας 1	(2810) 396 409
ΙΩΑΝΝΙΝΑ - Διοικητήριο	(26510) 87215	ΛΕΣΒΟΣ - Πλ.Κωνσταντινουπόλεως	(22510) 46 888
ΚΟΜΟΤΗΝΗ - Δημοκρατίας 1	(25310) 22 858		(22510) 47 533

_ΤΙΜΗ ΠΩΛΗΣΗΣ ΦΥΛΛΩΝ ΕΦΗΜΕΡΙΔΟΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ_

Σε έντυπη μορφή:

• Για τα ΦΕΚ από 1 μέχρι 16 σελίδες σε 1 euro, προσαυξανόμενη κατά 0,20 euro για κάθε επιπλέον οκτασέλιδο ή μέρος αυτού.

• Για τα φωτοαντίγραφα ΦΕΚ σε 0,15 euro ανά σελίδα. Σε μορφή CD:

Τεύχος	Περίοδος	Εϋ^Ο	Τεύχος	Περίοδος	Εϋ^Ο
A'	Ετήσιο		Αναπτυξιακών Πράξεων	Ετήσιο
Α	3μηνιαίο		Ν.Π.Δ.Δ.	Ετήσιο
Α'	Μηνιαίο		Παράρτημα	Ετήσιο
Β'	Ετήσιο		Εμπορικής και Βιομηχανικής Ιδιοκτησίας Ετήσιο
B'	3μηνιαίο		Ανωτάτου Ειδικού Δικαστηρίου	Ετήσιο
Β'	Μηνιαίο		Διακηρύξεων Δημοσίων Συμβάσεων	Ετήσιο
Γ	Ετήσιο		Διακηρύξεων Δημοσίων Συμβάσεων	Εβδομαδιαίο
Δ'	Ετήσιο		Α.Ε. & Ε.Π.Ε	Μηνιαίο
Δ'	3μηνιαίο

• Η τιμή πώλησης μεμονωμένων Φ.Ε.Κ. ειδικού ενδιαφέροντος σε μορφή cd-rom και μέχρι 100 σελίδες σε 5 euro προσαυξανόμενη

κατά 1 euro ανά 50 σελίδες.

• Η τιμή πώλησης σε μορφή cd- rom δημοσιευμάτων μιας εταιρείας στο τεύχος Α.Ε. και Ε.Π.Ε. σε 5 euro ανά έτος. Τα παραπάνω cd-rom διατίθονται ύστερα από σχετική παραγγελία και αφορούν Φ.Ε.Κ. που έχουν δημοσιευτεί μετά από το έτος1994.

ΠΑΡΑΓΓΕΛΙΑ ΚΑΙ ΑΠΟΣΤΟΛΗ Φ.Ε.Κ. : τηλεφωνικά : 210- 9472555 , fax :210- 9472556 internet : http://www.et.gr .

ΕΤΗΣΙΕΣ ΣΥΝΔΡΟΜΕΣ Φ.Ε.Κ.

Σε έντυπη μορφή Από το Internet

Α' (Νόμοι, Π.Δ., Συμβάσεις κτλ.) 225 € 190 €

Β' (Υπουργικές αποφάσεις κτλ.) 320 € 225 €

Γ (Διορισμοί, απολύσεις κτλ. Δημ. Υπαλλήλων) 65 € ΔΩΡΕΑΝ

Δ' (Απαλλοτριώσεις, πολεοδομία κτλ.) 320 € 160 €

Αναπτυξιακών Πράξεων και Συμβάσεων (Τ.Α.Π.Σ.) 160 € 95 €

Ν.Π.Δ.Δ. (Διορισμοί κτλ. προσωπικού Ν.Π.Δ.Δ.) 65 € ΔΩΡΕΑΝ

Παράρτημα (Προκηρύξεις θέσεων ΔΕΠ κτλ.) 33 € ΔΩΡΕΑΝ

Δελτίο Εμπορικής και Βιομ/κής Ιδιοκτησίας (Δ.Ε.Β.Ι.) 65 € 33 €

Ανωτάτου Ειδικού Δικαστηρίου (Α.Ε.Δ.) 10 € ΔΩΡΕΑΝ

Ανωνύμων Εταιρειών & Ε.Π.Ε. 2.250 € 645 €

Διακηρύξεων Δημοσίων Συμβάσεων (Δ.Δ.Σ.) 225 € 95 €

Πρώτο (Α'), Δεύτερο (Β') και Τέταρτο (Δ') _ 450 €

Για την παροχή δικαιώματος ηλεκτρονικής πρόσβασης σε Φ.Ε.Κ. προηγούμενων ετών, η τιμή προσαυξάνεται πέραν του ποσού της ετήσιας συνδρομής έτους 2004, κατά 25 euro ανά έτος παλαιότητας και ανά τεύχος.

* Οι συνδρομές του εσωτερικού προπληρώνονται στις ΔΟΥ (το ποσό συνδρομής καταβάλλεται στον κωδικό αριθμό εσόδων ΚΑΕ 2531 και το ποσό υπέρ ΤΑΠΕΤ (5% του ποσού της συνδρομής) στον κωδικό αριθμό εσόδων ΚΑΕ 3512).Το πρωτότυπο αποδεικτικό είσπραξης (διπλότυπο) θα πρέπει να αποστέλλεται ή να κατατίθεται στην αρμόδια 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 ημερολογιακό έτος. Δεν εγγράφονται συνδρομητές για μικρότερο χρονικό διάστημα.

* Η εγγραφή ή ανανέωση της συνδρομής πραγματοποιείται το αργότερο μέχρι την 31ην Δεκεμβρίου κάθε έτους.

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

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

ΑΠΟ ΤΟ ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ