Resolução da Assembleia da República n.º 27/2006 — Aprova o Acordo entre a República Portuguesa e o Território Dependente da Coroa Britânica das Ilhas Turcas e Caicos…

1 - This Agreement shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required have been complied with, and its provisions shall have effect from the date from which the directive is applicable according to paragraphs 2 and 3 of article 17 of the directive.

2 - Article 2 of this Agreement shall not have effect in Portugal in the absence of direct taxation in the Turks and Caicos Islands.

Article 16

Termination

1 - This Agreement shall remain in force until terminated by either Contracting Party.

2 - Either Contracting Party may terminate this Agreement by giving notice of termination in writing to the other Contracting Party, such notice to specify the circumstances leading to the giving of such notice. In such a case, this Agreement shall cease to have effect 12 months after the serving of notice.

Article 17

Application and suspension of application

1 - The application of this Agreement shall be conditional on the adoption and implementation by all the member States of the European Union, by the United States of America, Switzerland, Andorra, Liechtenstein, Monaco and San Marino, and by all the relevant dependent and associated territories of the member States of the European Community, respectively, of measures which conform with or are equivalent to those contained in the directive or in this Agreement, and providing for the same dates of implementation.

2 - Subject to the mutual agreement procedure provided for in article 12 of this Agreement, the application of this Agreement or parts thereof may be suspended by either Contracting Party with immediate effect through notification to the other specifying the circumstances leading to such notification should the directive cease to be applicable either temporarily or permanently in accordance with European Community law or in the event that a member State should suspend the application of its implementing legislation. Application of the Agreement shall resume as soon as the circumstances leading to the suspension no longer apply.

3 - Subject to the mutual agreement procedure provided for in article 12 of this Agreement, either Contracting Party may suspend the application of this Agreement through notification to the other specifying the circumstances leading to such notification in the event that one of the third countries or territories referred to in paragraph 1 should subsequently cease to apply the measures referred to in that paragraph. Suspension of application shall take place no earlier than two months after notification. Application of the Agreement shall resume as soon as the measures are reinstated by the third country or territory in question.

Done in the Portuguese and English languages all texts being equally authentic.

ANNEX

List of related entities

For the purposes of article 11 of this Agreement, the following entities will be considered to be a «related entity acting as a public authority or whose role is recognised by an international treaty»:

Entities within the European Union:

Belgium:

Vlaams Gewest (Flemish Region);

Région wallonne (Walloon Region);

Région bruxelloise/Brussels Gewest (Brussels Region);

Communauté française (French Community);

Vlaamse Gemeenschap (Flemish Community);

Deutschsprachige Gemeinschaft (German-speaking Community);

Spain:

Xunta de Galicia (Regional Executive of Galicia);

Junta de Andalucía (Regional Executive of Andalusia);

Junta de Extremadura (Regional Executive of Extremadura);

Junta de Castilla-La Mancha (Regional Executive of Castilla-La Mancha);

Junta de Castilla-León (Regional Executive of Castilla-León);

Gobierno Foral de Navarra (Regional Government of Navarre);

Govern de les Illes Balears (Government of the Balearic Islands);

Generalitat de Catalunya (Autonomous Government of Catalonia);

Generalitat de Valencia (Autonomous Government of Valencia);

Diputación General de Aragón (Regional Council of Aragon);

Gobierno de las Islas Canarias (Government of the Canary Islands);

Gobierno de Murcia (Government of Murcia);

Gobierno de Madrid (Government of Madrid);

Gobierno de la Comunidad Autónoma del País Vasco/Euzkadi (Government of the Autonomous Community of the Basque Country);

Diputación Foral de Guipúzcoa (Regional Council of Guipúzcoa);

Diputación Foral de Vizcaya/Bizkaia (Regional Council of Vizcaya);

Diputación Foral de Alava (Regional Council of Alava);

Ayuntamiento de Madrid (City Council of Madrid);

Ayuntamiento de Barcelona (City Council of Barcelona);

Cabildo Insular de Gran Canaria (Island Council of Gran Canaria);

Cabildo Insular de Tenerife (Island Council of Tenerife);

Instituto de Crédito Oficial (Public Credit Institution);

Instituto Catalán de Finanzas (Finance Institution of Catalonia);

Instituto Valenciano de Finanzas (Finance Institution of Valencia);

Greece:

(ver texto em língua estrangeira no documento original) (National Telecommunications Organisation);

(ver texto em língua estrangeira no documento original) (National Railways Organisation);

(ver texto em língua estrangeira no documento original) (Public Electricity Company);

France:

La Caisse d'amortissement de la dette sociale (CADES) (Social Debt Redemption Fund);

L'Agence française de développement (AFD) (French Development Agency);

Réseau Ferré de France (RFF) (French Rail Network);

Caisse Nationale des Autoroutes (CNA) (National Motorways Fund);

Assistance publique Hôpitaux de Paris (APHP) (Paris Hospitals Public Assistance);

Charbonnages de France (CDF) (French Coal Board);

Entreprise minière et chimique (EMC) (Mining and Chemicals Company);

Italy:

Regions;

Provinces;

Municipalities;

Cassa Depositi e Prestiti (Deposits and Loans Fund);

Latvia:

(ver texto em língua estrangeira no documento original) (Local governments);

Poland:

Gminy (communes);

Powiaty (districts);

Województwa (provinces);

(ver texto em língua estrangeira no documento original) (associations of communes);

Powiatów (associations of districts);

Województw (association of provinces);

(ver texto em língua estrangeira no documento original) (capital city of Warsaw);

Agencja Restrukturyzacji i Modernizacji Rolnictwa (Agency for Restructuring and Modernisation of Agriculture);

(ver texto em língua estrangeira no documento original) (Agricultural Property Agency);

Portugal:

Região Autónoma da Madeira (Autonomous Region of Madeira);

Região Autónoma dos Açores (Autonomous Region of Azores);

Municipalities;

Slovakia:

Mestá a obce (municipalities);

(ver texto em língua estrangeira no documento original) (Slovak Railway Company);

(ver texto em língua estrangeira no documento original) (State Road Management Fund);

Slovenské elektrárne (Slovak Power Plants);

(ver texto em língua estrangeira no documento original) (Water Economy Building Company);

International entities:

European Bank for Reconstruction and Development;

European Investment Bank;

Asian Development Bank;

African Development Bank;

World Bank/IBRD/IMF;

International Finance Corporation;

Inter-American Development Bank;

Council of Europe Social Development Fund;

EURATOM;

European Community;

Corporación Andina de Fomento (CAF) (Andean Development Corporation);

Eurofima;

European Coal & Steel Community;

Nordic Investment Bank;

Caribbean Development Bank;

The provisions of article 11 are without prejudice to any international obligations that the Contracting Parties may have entered into with respect to the above mentioned international entities.

Entities in third countries. - The entities that meet the following criteria:

1) The entity is clearly considered to be a public entity according to the national criteria;

2) Such public entity is a non-market producer which administers and finances a group of activities, principally providing non-market goods and services, intended for the benefit of the community and which are effectively controlled by general government;

3) Such public entity is a large and regular issuer of debt;

4) The State concerned is able to guarantee that such public entity will not exercise early redemption in the event of gross-up clauses.