Νόμοι — ΦΕΚ A' 11/2021

taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 40 Norway desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and on capital, 41 Netherlands Desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 42 Hungary desiring to avoid double taxation with respect to taxes on income and on capital; 43 Ukraine taxation and the prevention of fiscal evasion with respect to taxes on income and on property 44 Uzbekistan Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on property 45 Poland Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital 46 Portugal desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 48 Russia taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 49 Saudi Arabia taxation and the prevention of tax evasion with respect to taxes on income and on capital 50 Serbia Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital 51 Slovak Republic taxation and the prevention of fiscal evasion with respect to taxes on income 52 Slovenia desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital, 53 Sweden taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 54 Turkey Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income taxation and the prevention of fiscal evasion with respect to taxes on income, Désireux de conclure une convention en vue d’éviter la double imposition en matière d’impôts sur le revenu et sur les gains en capital 57 Finland Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital, c. Notification of Listed Agreements Not Containing Existing Preamble Language

relationship or to enhance co-operation in tax matters. Listed Agreement Number Other Contracting Jurisdiction 2 Azerbaijan 4 Albania 6 Austria 7 Belgium 10 France 11 Germany 12 Georgia 13 Denmark 14 Switzerland 15 Estonia 17 United Kingdom 18 United States of America 19 India 20 Ireland 21 Iceland 23 Israel 25 Canada 26 Qatar 27 China (People’s Republic of) 28 Korea 32 Latvia 33 Lithuania 34 Luxembourg 35 Malta 36 Morocco 37 Mexico 38 Moldova 40 Norway 41 Netherlands 42 Hungary 44 Uzbekistan 45 Poland 46 Portugal 48 Russia 49 Saudi Arabia 51 Slovak Republic 52 Slovenia 53 Sweden 54 Turkey

57 Finland

Pursuant to Article 10(5)(a) of the Convention, the Hellenic Republic reserves the right for the entirety of Article 10 not to apply to its Covered Tax Agreements.

49 Saudi Arabia Article 25(1), first sentence 50 Serbia Article 26(1), first sentence 51 Slovak Republic Article 24(1), first sentence 52 Slovenia Article 25(1), first sentence 54 Turkey Article 24(1), first sentence 55 Czech Republic Article 24(1), first sentence 56 Tunisia Article 24(1), first sentence 57 Finland Article 25(1), first sentence (ab) Pursuant to Article 16(6)(b)(i) of the Convention, the Hellenic Republic considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 7 Belgium 24(1), second sentence 24 Italy 26(1), second sentence 46 Portugal 24(1), second sentence (ac) Pursuant to Article 16(6)(b)(ii) of the Convention, the Hellenic Republic considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 San Marino Article 26(1), second sentence 2 Azerbaijan Article 25(1), second sentence 3 Egypt Article 26(1), second sentence 4 Albania Article 25(1), second sentence 5 Armenia Article 26(1), second sentence 6 Austria Article 25(1), second sentence 8 Bosnia and Herzegovina Article 26(1), second sentence 9 Bulgaria Article 25(1), second sentence 12 Georgia Article 26(1), second sentence 13 Denmark Article 25(1), second sentence 14 Switzerland Article 24(1), second sentence 15 Estonia Article 25(1), second sentence 16 United Arab Emirates Article 26(1), second sentence 20 Ireland Article 26(1), second sentence 21 Iceland Article 24(1), second sentence 22 Spain Article 25(1), second sentence 23 Israel Article 25(1), second sentence 25 Canada Article 25(1), second sentence 26 Qatar Article 25(1), second sentence 27 China (People’s Republic of) Article 25(1), second sentence 28 Korea Article 25(1), second sentence

32 Latvia Article 26(1), second sentence 33 Lithuania Article 26(1), second sentence 34 Luxembourg Article 25(1), second sentence 35 Malta Article 24(1), second sentence 36 Morocco Article 25(1), second sentence 37 Mexico Article 25(1), second sentence 38 Moldova Article 25(1), second sentence 39 South Africa Article 25(1), second sentence 40 Norway Article 26(1), second sentence 41 Netherlands Article 27(1), second sentence 42 Hungary Article 26(1), second sentence 43 Ukraine Article 25(1), second sentence 44 Uzbekistan Article 25(1), second sentence 45 Poland Article 26(1), second sentence 47 Romania Article 27(1), second sentence 48 Russia Article 25(1), second sentence 49 Saudi Arabia Article 25(1), second sentence 50 Serbia Article 26(1), second sentence 51 Slovak Republic Article 24(1), second sentence 52 Slovenia Article 25(1), second sentence 54 Turkey Article 24(1), second sentence 55 Czech Republic Article 24(1), second sentence 56 Tunisia Article 24(1), second sentence 57 Finland Article 25(1), second sentence b.Notification of Listed Agreements Not Containing Existing Provisions (ba) Pursuant to Article 16(6)(c)(i) of the Convention, the Hellenic Republic considers that the following agreements do not contain a provision described in Article 16(4)(b)(i). Listed Agreement Number Other Contracting Jurisdiction 11 Germany 17 United Kingdom 18 United States of America 19 India 53 Sweden (bb) Pursuant to Article 16(6)(c)(ii) of the Convention, the Hellenic Republic considers that the following agreements do not contain a provision described in Article 16(4)(b)(ii). Listed Agreement Number Other Contracting Jurisdiction 7 Belgium 10 France 11 Germany 13 Denmark 14 Switzerland 17 United Kingdom 18 United States of America 19 India

37 Mexico 46 Portugal 47 Romania 51 Slovak Republic 53 Sweden 54 Turkey (bc) Pursuant to Article 16(6)(d)(i) of the Convention, the Hellenic Republic considers that the following agreements do not contain a provision described in Article 16(4)(c)(i). Listed Agreement Number Other Contracting Jurisdiction 17 United Kingdom 19 India (bd) Pursuant to Article 16(6)(d)(ii) of the Convention, the Hellenic Republic considers that the following agreements do not contain a provision described in Article 16(4)(c)(ii). Listed Agreement Number Other Contracting Jurisdiction 7 Belgium 11 Germany 17 United Kingdom 18 United States of America 19 India 20 Ireland 37 Mexico 43 Ukraine 53 Sweden

15 Estonia Article 9(2) 16 United Arab Emirates Article 9(2) 20 Ireland Article 9(2) 21 Iceland Article 9(2) 22 Spain Article 9(2) 25 Canada Article 9(2) 27 China (People’s Republic of) Article 9(2) 28 Korea Article 9(2) 29 Kuwait Article 9(2) 30 Croatia Article 9(2) 32 Latvia Article 9(2) 33 Lithuania Article 9(2) 34 Luxembourg Article 9(2) 35 Malta Article 9(2) 36 Morocco Article 9(2) 37 Mexico Article 9(2) 38 Moldova Article 9(2) 41 Netherlands Article 9(2) 43 Ukraine Article 9(2) 44 Uzbekistan Article 9(2) 46 Portugal Article 9(2) 48 Russia Article 9(2) 49 Saudi Arabia Article 9(2) 50 Serbia Article 9(2) 52 Slovenia Article 9(2) 54 Turkey Article 9(2) 56 Tunisia Article 9(2)

to arbitration, if a decision on this issue has already been rendered by a court or administrative tribunal of either Contracting Jurisdiction; b) if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions, a decision concerning the issue is rendered by a court or administrative tribunal of one of the Contracting Jurisdictions, the arbitration process shall terminate.

of Part VI. a. Ɉhe Hellenic Republic reserves the right to exclude from the scope of Part VI cases in respect to which application has been filed under the Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises (90/436/EEC) –as amended- or any subsequent regulation. b. Ɉhe Hellenic Republic reserves the right to exclude from the scope of Part VI cases involving the application of domestic anti-abuse rules. c. Ɉhe Hellenic Republic reserves the right to exclude from the scope of Part VI cases concerning items of income or capital that are not taxed by a Contracting Jurisdiction because they are not included in the taxable base in that Contracting Jurisdiction or because they are subject to an exemption or zero tax rate provided under the domestic tax law of that Contracting Jurisdiction. d. Ɉhe Hellenic Republic reserves the right to exclude from the scope of Part VI cases involving conduct for which the taxpayer or a person acting on behalf of the taxpayer has been found guilty by a court for tax fraud or other criminal offense.

ʔʉʌʉɷɿɲʔʐɶɼʎ ʍɸ ʍʖɹʍɻ ʋʌʉʎ ʏʉʐʎ ʔʊʌʉʐʎ ɸʋʀ ʏʉʐ ɸɿʍʉɷɼʅɲʏʉʎ Ɉʌʉʋʉʋʉɿɻʏɿʃ ʊ ɹɶɶʌɲʔʉ 16-03-2010 24-07-2017 8 ɇʑʅɴɲʍɻ ʅɸʏɲʇʑ ʏɻʎ ȵʄʄɻʆɿʃɼʎ ȴɻʅʉʃʌɲʏʀɲʎ ʃɲɿ ʏɻʎ Ȳʉʍʆʀɲʎ ʃɲɿ ȵʌɺɸɶʉɴʀʆɻʎ ɶɿɲ ʏɻʆ ɲʋʉʔʐɶɼ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ ɲʆɲʔʉʌɿʃɳ ʅɸ ʏʉʐʎ ʔʊʌʉʐʎ ɸɿʍʉɷɼʅɲʏʉʎ ʃɲɿ ʃɸʔɲʄɲʀʉʐ Ȳʉʍʆʀɲ ʃɲɿ ȵʌɺɸɶʉɴʀʆɻ ɇʑʅɴɲʍɻ 23-07-2007 12-07-2012 9 ɇʑʅɴɲʍɻ ʅɸʏɲʇʑ ʏɻʎ ȵʄʄɻʆɿʃɼʎ ʏɻʎ Ȳʉʐʄɶɲʌʀɲʎ ɶɿɲ ʏɻʆ ɲʋʉʔʐɶɼ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ ʊʍʉʆ ɲʔʉʌɳ ʏʉʐʎ ʔʊʌʉʐʎ ɸɿʍʉɷɼʅɲʏʉʎ ʃɲɿ ʃɸʔɲʄɲʀʉʐ Ȳʉʐʄɶɲʌʀɲ ɇʑʅɴɲʍɻ 15-02-1991 22-01-2002 Ɉʌʉʋʉʋʉɿɻʏɿʃ ʊ ɹɶɶʌɲʔʉ 18-07-2000 10 ɇʑʅɴɲʍɿʎ ʅɸʏɲʇʑ ʏɻʎ ȵʄʄɳɷʉʎ ʃɲɿ ʏɻʎ ȳɲʄʄʀɲʎ ɲʋʉʍʃʉʋʉʑʍɲ ʏɻʆ ɲʋʉʔʐɶɼʆ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ ʃɲɿ ʏɻʆ ɽɹʍʋɿʍɿʆ ʃɲʆʊʆʘʆ ɲʅʉɿɴɲʀɲʎ ɷɿʉɿʃɻʏɿʃɼʎ ɸʋɿʃʉʐʌʀɲʎ ɸʆ ʍʖɹʍɸɿ ʋʌʉʎ ʏʉʆ ʔʊʌʉʆ ɸʋʀ ʏʉʐ ɸɿʍʉɷɼʅɲʏʉʎ ȳɲʄʄʀɲ ɇʑʅɴɲʍɻ 21-08-1963 31-01-1965 11 ɇʐʅʔʘʆʀɲ ʅɸʏɲʇʑ ʏʉʐ Ȳɲʍɿʄɸʀʉʐ ʏɻʎ ȵʄʄɳɷʉʎ ʃɲɿ ʏɻʎ Ƀʅʉʍʋʊʆɷʉʐ ȴɻʅʉʃʌɲʏʀɲʎ ʏɻʎ ȳɸʌʅɲʆʀɲʎ ʋɸʌʀ ɲʋʉʔʐɶɼʎ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ ʃɲɿ ɲʋʉʏʌʉʋɼʎ ʏɻʎ ʔʉʌʉɷɿɲʔʐɶɼʎ, ɸʆ ʍʖɹʍɸɿ ʋʌʉʎ ʏʉʆ ʔʊʌʉʆ ɸɿʍʉɷɼʅɲʏʉʎ, ʃɸʔɲʄɲʀʉʐ ʘʎ ʃɲɿ ʏʉʐ ʔʊʌʉʐ ɸʋɿʏɻɷɸʑʅɲʏʉʎ ȳɸʌʅɲʆʀɲ ɇʑʅɴɲʍɻ 18-04-1966 08-12-1967 12 ɇʑʅɴɲʍɻ ʅɸʏɲʇʑ ʏɻʎ ȵʄʄɻʆɿʃɼʎ ȴɻʅʉʃʌɲʏʀɲʎ ʃɲɿ ʏɻʎ ȳɸʘʌɶʀɲʎ ɶɿɲ ʏɻʆ ɲʋʉʔʐɶɼ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ ɲʆɲʔʉʌɿʃɳ ʅɸ ʏʉʐʎ ʔʊʌʉʐʎ ɸɿʍʉɷɼʅɲʏʉʎ ʃɲɿ ʃɸʔɲʄɲʀʉʐ ȳɸʘʌɶʀɲ ɇʑʅɴɲʍɻ 10-05-1999 20-10-2002 13 ɇʑʅɴɲʍɻ ʅɸʏɲʇʑ ʏɻʎ Ⱦʐɴɹʌʆɻʍɻʎ ʏʉʐ Ȳɲʍɿʄɸʀʉʐ ʏɻʎ ȴɲʆʀɲʎ ʃɲɿ ʏɻʎ Ⱦʐɴɹʌʆɻʍɻʎ ʏɻʎ ȵʄʄɻʆɿʃɼʎ ȴɻʅʉʃʌɲʏʀɲʎ ɶɿɲ ʏɻʆ ɲʋʉʔʐɶɼ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ ʃɲɿ ʏɻʆ ɲʋʉʏʌʉʋɼ ʏɻʎ ʔʉʌʉɷɿɲʔʐɶɼʎ ɲʆɲʔʉʌɿʃɳ ʅɸ ʏʉʐʎ ʔʊʌʉʐʎ ɸɿʍʉɷɼʅɲʏʉʎ ʃɲɿ ʃɸʔɲʄɲʀʉʐ ȴɲʆʀɲ ɇʑʅɴɲʍɻ 18-05-1989 18-01-1992 14 ɇʑʅɴɲʍɻ ʅɸʏɲʇʑ ʏɻʎ ȵʄʄɻʆɿʃɼʎ ȴɻʅʉʃʌɲʏʀɲʎ ʃɲɿ ʏɻʎ ȵʄɴɸʏɿʃɼʎ Ƀʅʉʍʋʉʆɷʀɲʎ ɶɿɲ ʏɻʆ ɲʋʉʔʐɶɼ ʏɻʎ ɷɿʋʄɼʎ ʔʉʌʉʄʉɶʀɲʎ ɲʆɲʔʉʌɿʃɳ ʅɸ ʏʉʐʎ ʔʊʌʉʐʎ ɸɿʍʉɷɼʅɲʏʉʎ ȵʄɴɸʏʀɲ ɇʑʅɴɲʍɻ 16-06-1983 21-02-1985 Ɉʌʉʋʉʋʉɿɻʏɿʃ ʊ ɹɶɶʌɲʔʉ (ɲ) 04-11-2010 27-12-2011 Ɉʌʉʋʉʋʉɿɻʏɿʃ ʊ ɹɶɶʌɲʔʉ (ɴ) 02-08-2012 17-01-2013