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Νόμος 3014/2002

Κύρωση της Σύμβασης μεταξύ της Ελληνικής Δημοκρατίας και της Δημοκρατίας της Αρμενίας για την αποφυγή της διπλής φορολογίας και την αποτροπή της φοροδιαφυγής αναφορικά με τους φόρους εισοδήματος και κεφαλαίου.

ΔΗΜΟΣΙΕΥΣΗ:

20/05/2002

Δίκαιο Αναγκαστικής Εκτελέσεως ΙΙΙ/α Β έκδοση
Επαγγελματικό ποδόσφαιρο, 2η έκδ., 2023

ΕΜΠΟΡΙΚΟ ΔΙΚΑΙΟ / ΔΙΚΑΙΟ ΕΜΠΟΡΙΚΩΝ ΣΥΜΒΑΣΕΩΝ

ΝΟΜΟΣ ΥΠ' ΑΡΙΘ. 3014

Κύρωση της Σύμβασης μεταξύ της Ελληνικής Δημοκρατίας και της Δημοκρατίας της Αρμενίας για την αποφυγή της διπλής φορολογίας και την αποτροπή της φοροδιαφυγής αναφορικά με τους φόρους εισοδήματος και κεφαλαίου.

Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΕΛΛΗΝΙΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

Εκδίδομε τον ακόλουθο νόμο που ψήφισε η Βουλή: Άρθρο πρώτο

Κυρώνεται και έχει την ισχύ, που ορίζει το άρθρο 28 παρ. 1 του Συντάγματος, η Σύμβαση μεταξύ της Ελληνικής Δημοκρατίας και της Δημοκρατίας της Αρμενίας για την αποφυγή της διπλής φορολογίας και την αποτροπή της φοροδιαφυγής αναφορικά με τους φόρους εισοδήματος και κεφαλαίου, που υπογράφηκε στο Ερεβάν την 12η Μαΐου 1999, το κείμενο της οποίας σε πρωτότυπο στην ελληνική και αγγλική γλώσσα έχει ως εξής:

ΣΥΜΒΑΣΗ

Μεταξύ της Ελληνικής Δημοκρατίας και της Δημοκρατίας της Αρμενίας για την αποφυγή της διπλής φορολογίας και την αποτροπή της φοροδιαφυγής αναφορικά με τους φόρους εισοδήματος και κεφαλαίου

η Ελληνική Δημοκρατία και

η Δημοκρατία της Αρμενίας επιθυμώντας να συνάψουν Σύμβαση για την αποφυγή της διπλής φορολογίας και την αποτροπή της φοροδιαφυγής αναφορικά με τους φόρους εισοδήματος και κεφαλαίου και επιβεβαιώνοντας την προσπάθεια τους να προωθήσουν και να ενισχύσουν τις οικονομικές, επιστημονικές, τεχνικές και πολιτιστικές σχέσεις μεταξύ των δύο Συμβαλλόμενων Κρατών, Συμφώνησαν τα ακόλουθα:

ΚΕΦΑΛΑΙΟ Ι ΠΕΔΙΟ ΕΦΑΡΜΟΓΗΣ ΤΗΣ ΣΥΜΒΑΣΗΣ

Άρθρο 31 ΛΗΞΗ

1. Η παρούσα Σύμβαση παραμένει σε ισχύ μέχρι να καταγγελθεί από ένα Συμβαλλόμενο Κράτος.

2. Καθένα από τα Συμβαλλόμενα Κράτη μπορεί να επιδώσει στο άλλο Συμβαλλόμενο Κράτος, μέσω διπλωματικής οδού, έγγραφη γνωστοποίηση της καταγγελίας κατά ή πριν την τριακοστή ημέρα του Ιουνίου οποιουδήποτε ημερολογιακού έτους από το πέμπτο έτος που ακολουθεί εκείνο στο οποίο τέθηκε σε ισχύ η Σύμβαση. Σ' αυτή τη περίπτωση, η παρούσα Σύμβαση παύει να έχει εφαρμογή:

α) όσον αφορά τους παρακρατούμενους στην πηγή φόρους, κατά ή μετά την πρώτη ημέρα του Ιανουαρίου του ημερολογιακού έτους που ακολουθεί εκείνο στο οποίο επιδόθηκε η γνωστοποίηση της καταγγελίας, και

β) όσον αφορά του λοιπούς φόρους, για διαχειριστικές χρήσεις που αρχίζουν κατά ή μετά την πρώτη ημέρα του Ιανουαρίου του ημερολογιακού έτους που ακολουθεί εκείνο στο οποίο επιδόθηκε η γνωστοποίηση καταγγελίας.

ΣΕ ΕΠΙΒΕΒΑΙΩΣΗ ΤΩΝ ΑΝΩΤΕΡΩ οι υπογράφοντες νόμιμα εξουσιοδοτημένοι γι' αυτό, υπέγραψαν τη παρούσα Σύμβαση.

Έγινε στην Ερεβάν την δωδεκάτη Μαΐου του 1999 σε δύο πρωτότυπα, στην Ελληνική, Αρμενική και Αγγλική γλώσσα, και τα δύο κείμενα είναι εξίσου αυθεντικά.

Σε περίπτωση διάστασης ερμηνείας, το αγγλικό κείμενο υπερισχύει.

Για την Ελληνική Δημοκρατία Για την Δημοκρατία της Αρμενίας

Υφυπουργός Οικονομικών και Υφυπουργός Εθνικής Οικονομίας Εθνικής Οικονομίας

CONVENTION

between the Hellenic Republic and the Republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

the Hellenic Republic and

the Republic of Armenia

desiring to conclude a Convention for the avoidance of doable taxation and the prevention of fiscal evasion with respect to taxes on income and on capital and confirming their endeavor to promote and strengthen the economic, scientific, technical and cultural relations between both Contracting States,

have agreed as follows:

CHAPTER 1 SCOPE OF THE CONVENTION

Article 1

PERSONS COVERED

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

Article 2 TAXES COVERED

L This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or local authorities thereof irrespective of the manner m. which they are levied.

2. 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 taxes on~gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

The existing taxes to which the Convention shall apply are in particular:

a) In the case of the Hellenic Republic:

i) the income 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 Republic of Armenia:

i) the profit tax;

ii) the income tax; Hi) the property tax; iv) the land tax;

(hereinafter referred to as "Armenian tax ").

4. 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 significant changes which have been made in their respective taxation laws.

CHAPTER II DEFINITIONS 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 Republic of Armenia as the context requires;

b) the term "Hellenic Republic " comprises the territory of the Hellenic Republic and the part of the sea, the sea-bed and its subsoil under the Mediterranean Sea, over which the Hellenic Republic, in accordance with international law, has sovereign rights for the purpose of exploration, extraction or exploitation of the natural resources of such areas';, -■;'■·

c) the term "Republic of Armenia " comprises the territory of the Republic of Armenia including internal waters, over which the Republic of Armenia exercises its sovereign rights and jurisdiction in accordance with international law and internal legislation;

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;

f) 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:

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

ii) any legal person created as such under the laws in force in a Conn-acting State;

h) the term "international traffic " means any transport by a ship or aircraft, except when the ship or aircraft is operated solely between places in a Contracting State;

i) the term "competent authority " means:

i) in the Hellenic Republic, the Minister of Finance or his authorised representative;

ii) in the Republic of Armenia, the Minister of Finance and Economy or his authorised representative.

2. As regards the application of the Convention 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 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

1. 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 reason of his domicile, place of registration, residence, place of management or any other criterion of a similar nature, and also includes that State and any 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 or capital situated therein.

2. Wliere 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 only of the State 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 only of the State with which his personal and economic relations are closer (centre of vital interests);

b) if the State 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 only of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only 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 ofparagraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which its place of registration is situated. In case that the place of registration of such person is situated in both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement.

Article 5

PERMANENT ESTABLISHMENT

I. 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.

2. The term "permanent establishment" includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory ;

e) a workshop;

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

3. A building site or constmction or installation project, or supervisory activities in connection therewith constitutes a permanent establishment only if it lasts more than 9 months.

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

a) the use offacilities solely for the purpose of storage, display or delivery 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, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose ofprocessing 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 the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting on behalf of an enterprise and has, and habitually exercises, 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 permanent establishment under the provisions of that paragraph.

6. Notwithstanding the preceeding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of the other Contracting State through a person other than agent of an independent status.

7. 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.

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

CHAPTER III TAX4 TION OF INCOME 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 property " 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 property accessory to immovable property, livestock and equipement used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property 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^bobts 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 ofparagraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the perfomance of independent personal services.

Article 7 BUSINESS 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 the 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 shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or bv way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment.

Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise\^~^~:

ΦΕΚ 103

4. 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.

5. 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.

6. 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.

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

Article 8

SHIPPING AND AIR 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 or by which they are documented.

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

3. Profits or income derived from the operation of ships or aircraft in international traffic includes income derived from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) in connection with the transport of goods or merchandise in international traffic.

4. The provisions ofparagraph I and 2 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 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 independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. Where 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 tax in that other State and the 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 that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the compenent 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 dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends.

The competent authorities of the Contracting States shall by mutual agreement* settle the mode of application of this limitation. / "A /''""

This paragraph shall not effect the taxation of the company in respecwfthe 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, mining shares, 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 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, 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 permament 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 any tax on 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 which 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 the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly ofprofits or income arising in such other State.

Article 11 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 State, the tax so charged shall not exceed 10 per cent 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. The term "interest" as used in this Article means income from debt-claims of every 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, including premiums^ and prizes attaching to such securities, bonds or debentures as well as an^Mcpni^::J^ that is treated as interest under the law or regulations of the Contracppg^tate in ' which such income arises. Penalty charges for late payment shall novMfUgarded 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.

ζ Interest shall be deemed to arise in a Contracting State when the payer is that State itself a local authority or 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 intebtedness 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 State in which the permanent establishment or fixed base is situated.

$£ 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 interest, 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

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

a.. 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 5 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 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 tape& fpr. television or radio broadcasting, any patent, trade mark, design or mgd^ilplani, secret formula or process, or for the use of, or the right to use^a^trial. commercial or scientific equipment, or for information concernify ι'industrial, commercial or scientific experience. >-.io>

ή. 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 local authority or a resident of that State. Where, however, the person paying the royalties, 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 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, 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 payments shall remain taxable according to the laws of each Contracting State, due regard being 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 Contacting State may be taxed in that other State.

X. 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 of such fixed base, may be taxed in that other State.

3. Gains from the alienation of ships or aircraft operated in international traffiptff**.. movable property pertaining to the operation of such ships or aircraft shajfbe'; taxable only in the Contracting State in which the profits derived from thk^operation of the ships or aircraft are taxable according to the provisions ofArticlemf.^ ■. <

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 alienatorjs a resident.

Article 14

INDEPENDENT PERSONAL SER VICES

Income derived by a resident of a Contracting State in respect ofprofessional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose ofperforming his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.

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, accountants and auditors.

Article 15 DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16,18 and 19, salaries, wages and other

similar 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 State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

X- 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 a 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) the remuneration is not reasonably connected with the activities of 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 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 or any similar organ 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. - 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 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, the income derived by an entertainer or a sportsman from the activities referred to in paragraph 1 exercised within the framework of cultural or sport exchanges agreed to by the Governments of the Contracting States and carried out other than for the purpose of profit, shall be exempt from tax in the Contracting State in which these activities are exercised.

Article 18 PENSIONS

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

Article 19

3. The provisions of Articles 15,16, 17 and 18 shall apply to salaries, wages and other similar remuneration and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof.

Article 20

PROFESSORS AND RESEARCHERS

1. Remuneration which a resident of a Contracting State receives for undertaking

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 highest or higher education or research in the other Contracting State accredited as such by that other State, shall not be taxable in that other State.

2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.

ΦΕΚ 103

Article 21 STUDENTS

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, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

Article 22 OTHER INCOME

JL Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that 'State.

2.. The provisions of paragraph 1 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 State independent personal services from a fixed base situated therin, and the right or property 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.

CHAPTER TV ΤΑΧΑ TION OF CAPITAL Article 23 CAPITAL

1. 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.

X. Capital represented by 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 by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purposej^: of performing independent personal services, may be taxed in that other State^J.3. "

& Capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the profits derived from the operation of the ships or aircraft are taxable according to the provisions ofArticle 8.

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

CHAPTER V METHODS FOR ELIMINATION OF DOUBLE TAXATION

Article 24

ELIMINA TION OF DOUBLE ΤΑΧΑ TION

1. 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 paid in that other State;

b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other State.

Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in that other State.

2. Where in accordance with the law of a Contracting State, an exemption from, or a reduction of, taxes covered by this Convention is granted in that State, the tax which would have been paid according to the provisions of the Convention but for such exemption or reduction, shall be deemed to have been paid for the purposes of paragraph 1.

3. Where dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State, the credit shall take into account (in addition to any tax creditable under the provisions of paragraph 1 the tax payable by the company in respect of the profits out of which such dividends are paid:

CHAPTER VI SPECIAL PROVISIONS Article 25 NON - DISCRIMINA TION

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, in particular with respect to residence, 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. Stateless persons who are residents of a Contracting State shall not be subjected in either 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 the State concerned in the same circumstances are or may be subjected.

3. 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.

4. Except where the provisions ofparagraph 1 of Article 9, paragraph 6 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 just-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.

5. 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 otherjtfptildr enterprises of the first-mentioned State are or may be subjected.

6. The provisions of this Article shall, notwithstanding the provision of Article 2, apply to taxes of every kind and description.

Article 26 MUTUAL AGREEMENT PROCEDURE

1. Where a person 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 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 25, 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 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 of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding 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 cases not provided for 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.

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 27

EXCHANGE OF INFORMATION

J. 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 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 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 public policy (ordre public).

Article 28 COLLECTION ASSISTANCE

1. The Contracting States undertake to lend assistance and support to each other in the collection of taxes, together with interest, costs, surcharges, sums to be collected in common and fines not being of a penal character, referred to in this Article as a "revenue claim ".

2. The provisions of this Article shall apply to all taxes collected by or on behalf of the Government of a Contracting State.

3. For the purposes of (his Article:

a) the term "applicant State " means the Contracting State which makes a request for assistance concerning the collection of taxes;

b) the term "requested State " means the Contracting State to which a request for assistance concerning the collection of taxes is made.

4. Requests for assistance by the competent authorities of a Contracting State in the collection of a revenue claim shall include a certification by such authority that, under the laws of that State, the revenue claim has been finally determined.

For the purposes of this Article, a revenue claim is finally determined when a Contracting State has the right under its internal law to collect the revenue claim and the taxpayer has no further rights to restrain collection. Any proceedings contesting the existence or the amount of the revenue claim and/or the legality of the

collection instrument are brought only before the competent authority of the applicant State. In case that a legal action is taken against the above mentioned, the requested State as soon as it is informed either by the applicant State or by the person concerned suspends the enforcement procedure until the issue of an executory judgement.

5. The instrument permitting the enforcement of the claim which is forwarded by the applicant State shall be accepted, recognized, supplemented or replaced by an instrument authorizing its enforcement in the territory of the requested State, in accordance with the law of, and shall be treated as a claim of, the requested State.

6. A revenue claim of a Contracting State that has been acceptedfor collection by the competent authority of the other Contracting State shall be collected by the other State in accordance with the laws and regulations applicable to the collection of the said taxes of that other State. The said "revenue claim " shall not be given preference in the requested State and the latter shall not be required to take enforcement measures provided for in the laws and regulations of the applicant State.

7. Amounts collected by the competent authority of a Contracting State pursuant to this Article shall be forwarded to the applicant State. However, any cost incurred in providing tax collection assistance shall be borne by the requested State. Any extra charges of overdue payment imposed in accordance with the legislation of the requested State are attributed to the applicant State.

8. The competent authorities of the Contracting States shall by mutual agreement settle the procedure necessary for the implementation of the provisions of this Article.

Article 29

MEMBERS OF DIPLOMA TIC MISSIONS AND CONSULAR POSTS

Nothing in this Convention 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.

CHAPTER VII

FINAL PROVISIONS

Article 30

ENTRY INTO FORCE

1. The Contracting States shall notify to each other that the legal requirement for the entry into force of this Convention have been complied with.

2. The Convention shall enter into force on the thirtieth day after the date of the latter of the notifications referred to in paragraph 1 and its provisions shall have effect:

a) in respect of taxes withheld at source, on or after the first day of January of the calendar year next following that in which this Convention enters into force; and

b) in respect of other taxes, for taxable years beginning on or after the first day of January of the calendar year next following that in which this Convention enters into force.

Article 31 TERMINATION

1. This Convention shall remain in force until terminated by a Contracting State.

2. Either of the Contracting States may give to the other Contracting State, through diplomatic channels, written notice of termination on or before the thirtieth day of June in any calendar year from the fifth year following that in which the Convention entered into force. In such event, this Convention shall cease to have effect:

a) in respect of taxes withheld at source, on or after the first day ofJanuary

of the calendar year next following that in which the notice of termination is given; and

b) in respect of other taxes, for taxable years beginning on or after the first day of January of the calendar year next following that in which the notice of termination is given.

IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Convention.

Done at . ..... on in two

originals, in the Greek, Armenian and English languages, each text being equally authentic.

In case of divergence of interpretation, the English text shall prevail.

For the Hellenic Republic

For thefR\public of Armenia

fFinance* and Ecphomy

Deputy Minister of National Economy Deputy,

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 30 αυτής.

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

Αθήνα, 2 Μαΐου 2002

Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

ΚΩΝΣΤΑΝΤΙΝΟΣ ΣΤΕΦΑΝΟΠΟΥΛΟΣ

ΟΙΚΟΝΟΜΙΑΣ ΚΑΙ ΟΙΚΟΝΟΜΙΚΩΝ

Ν. ΧΡΙΣΤΟΔΟΥΛΑΚΗΣ

ΑΝΑΠΤΥΞΗΣ

Α. ΤΣΟΧΑΤΖΟΠΟΥΛΟΣ

ΕΡΓΑΣΙΑΣ ΚΑΙ ΚΟΙΝΩΝΙΚΩΝ ΑΣΦΑΛΙΣΕΩΝ

Δ. ΡΕΠΠΑΣ

ΜΕΤΑΦΟΡΩΝ ΚΑΙ ΕΠΙΚΟΙΝΩΝΙΩΝ

ΧΡ. ΒΕΡΕΛΗΣ

ΟΙ ΥΠΟΥΡΓΟΙ

ΕΞΩΤΕΡΙΚΩΝ

Γ. ΠΑΠΑΝΔΡΕΟΥ

ΕΘΝΙΚΗΣ ΠΑΙΔΕΙΑΣ ΚΑΙ ΘΡΗΣΚΕΥΜΑΤΩΝ

Π. ΕΥΘΥΜΙΟΥ

ΠΟΛΙΤΙΣΜΟΥ

Ε. ΒΕΝΙΖΕΛΟΣ

ΕΜΠΟΡΙΚΗΣ ΝΑΥΤΙΛΙΑΣ

Γ. ΑΝΩΜΕΡΙΤΗΣ

Θεωρήθηκε και τέθηκε η Μεγάλη Σφραγίδα του Κράτους Αθήνα, 2 Μαΐου 2002

Ο ΕΠΙ ΤΗΣ ΔΙΚΑΙΟΣΥΝΗΣ ΥΠΟΥΡΓΟΣ

Φ. ΠΕΤΣΑΛΝΙΚΟΣ

ΑΠΟ ΤΟ ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ

Η αναιρετική δίκη με άξονα το άρθρο 573 ΚΠολΔ - Πραγματείες Πολιτικής Δικονομίας Νο 4 - XVIII & 288

ΑΣΤΙΚΟ ΔΙΚΟΝΟΜΙΚΟ ΔΙΚΑΙΟ / ΕΝΔΙΚΑ ΜΕΣΑ ΚΑΙ ΑΝΑΚΟΠΕΣ

Η διόρθωση ανακριβούς πρώτης κτηματολογικής εγγραφής, 2η έκδ., 2024
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