(i) in respect of taxes withheld at source - on income derived on or after the first day of January in the calendar year next following the year in which the Agreement enters into force;
(ii) in respect of other taxes on income and on capital - for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the Agreement enters into force.
This Agreement shall remain in force until terminated by a Contracting State. 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 Agreement entered into force.
In such event, this Agreement shall cease to have effect in both Contracting States:
(a) with respect to taxes withheld at source, on income derived on or after 1 January of the calendar year next following that in which the notice is given;
(b) with respect to other taxes on income and taxes on capital, to taxes chargeable for any tax year beginning on or after 1 January of the calendar year next following that in which the notice is given.
In witness whereof the undersigned, duly authorised thereto, have signed this Agreement.
Done at Budapest, on 9 November 2009, in two originals, in the Hungarian, Armenian and English languages, all versions being equally authentic. In case of divergence in interpretation the English text shall prevail.
| For the Government of the Republic of Hungary | For the Government of the Republic of Armenia |
(signatures)”
When signing today the Agreement between the Government of the Republic of Hungary and the Government of 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 following additional provisions forming integral part of this Agreement have been agreed upon.
It is understood that:
1. With respect to Article 5:
For the purposes of subparagraph (a) and (b) of paragraph 4, the term „delivery” does not cover the sale of goods or merchandise belonging to the enterprise.
2. With reference to Article 26:
If in accordance with domestic law personal data are exchanged under this Agreement, the following additional provisions shall apply subject to the legal provisions in effect for each Contracting State:
(a) The receiving agency may use such data only for the stated purpose and shall be subject to the conditions prescribed by the supplying agency.
(b) The receiving agency shall on request inform the supplying agency about the use of the supplied data and the results achieved thereby.
(c) Personal data may be supplied only to the responsible agencies. Any subsequent supply to other agencies may be effected only with the prior approval of the supplying agency.
(d) The supplying agency shall be obliged to ensure that the data to be supplied are accurate and that they are necessary for and proportionate to the purpose for which they are supplied. Any bans on data supply prescribed under applicable domestic law shall be observed. If it emerges that inaccurate data or data which should not have been supplied have been supplied, the receiving agency shall be informed of this without delay. That agency shall be obliged to correct or erase such data without delay.
(e) Upon application the person concerned shall be informed of the supplied data relating to him and of the use to which such data are to be put. There shall be no obligation to furnish this information if on balance it turns out that the public interest in withholding it outweighs the interest of the person concerned in receiving it. In all other respects, the right of the person concerned to be informed of the existing data relating to him shall be governed by the domestic law of the Contracting State in whose sovereign territory the application for the information is made.
(f) The receiving agency shall bear liability in accordance with its domestic laws in relation to any person suffering unlawful damage as a result of supply under the exchange of data pursuant to this Agreement. In relation to the damaged person, the receiving agency may not plead to its discharge that the damage had been caused by the supplying agency.
(g) Where the domestic law of the supplying agency contains special provisions for the deletion of the personal data supplied, that agency shall inform the receiving agency accordingly. Irrespective of such law, supplied personal data shall be erased once they are no longer required for the purpose for which they were supplied.
(h) The supplying and the receiving agencies shall be obliged to keep official records of the supply and receipt of personal data.
(i) The supplying and the receiving agencies shall be obliged to take effective measures to protect the personal data supplied against unauthorised access, unauthorised alteration and unauthorised disclosure.
(j) The Contracting States shall ensure that the adherence to the data protection requirements set forth in this Agreement is monitored by organizations which are independent from the agencies in accordance with the respective legislations of the Contracting States. In the event of breach of rights related to data protection, the affected persons shall be entitled to legal remedy, including in a court of law, in accordance with the respective national legislations of the Contracting States.
3. Present Agreement shall in no way prejudice to the obligations deriving from Hungary’s membership in the European Union.
In witness whereof the undersigned, duly authorised thereto, have signed this Protocol.
Done at Budapest on 9 November 2009, in two originals, in the Hungarian, Armenian and English languages, all versions being equally authentic. In case of divergence in interpretation the English text shall prevail.
| For the Government of the Republic of Hungary | For the Government of the Republic of Armenia |
(signatures)”
4. § (1) Ez a törvény - a (2) bekezdésben meghatározott kivétellel - a kihirdetését követő napon lép hatályba.
(2) E törvény 2. és 3. §-a az Egyezmény 28. Cikkében meghatározott időpontban lép hatályba.
(3) Az Egyezmény, illetve e törvény 2. és 3. §-a hatálybalépésének naptári napját a külpolitikáért felelős miniszter annak ismertté válását követően a Magyar Közlönyben haladéktalanul közzétett egyedi határozatával állapítja meg.
(4) E törvény végrehajtásához szükséges intézkedésekről az adópolitikáért felelős miniszter gondoskodik.
