Uradni list

Številka 5
Uradni list RS, št. 5/2013 z dne 21. 1. 2013
Uradni list

Uradni list RS, št. 5/2013 z dne 21. 1. 2013

Kazalo

2. Uredba o ratifikaciji Sporazuma v obliki izmenjave pisem o obdavčevanju dohodka od prihrankov, sklenjenega med Republiko Slovenijo in Anguillo, stran 5.

Na podlagi petega odstavka 75. člena Zakona o zunanjih zadevah (Uradni list RS, št. 113/03 – uradno prečiščeno besedilo, 20/06 – ZNOMCMO, 76/08, 108/09 in 80/10 – ZUTD) izdaja Vlada Republike Slovenije
U R E D B O
o ratifikaciji Sporazuma v obliki izmenjave pisem o obdavčevanju dohodka od prihrankov, sklenjenega med Republiko Slovenijo in Anguillo
1. člen
Ratificira se Sporazum v obliki izmenjave pisem o obdavčevanju dohodka od prihrankov, sklenjen z izmenjavo pisem 31. decembra 2004 med Republiko Slovenijo in Anguillo.
2. člen
Besedilo sporazuma se v izvirniku v slovenskem in angleškem jeziku glasi:
S P O R A Z U M
V OBLIKI IZMENJAVE PISEM O OBDAVČEVANJU DOHODKA OD PRIHRANKOV
Pismo Republike Slovenije
Spoštovani!
Sklicujem se na besedilo predlaganega modela "Konvencije med [Vlado] Anguille in [Vlado (države članice EU, ki ni Belgija, Avstrija in Luksemburg)] o avtomatični izmenjavi podatkov o dohodku od prihrankov v obliki plačil obresti", ki jo je potrdila Skupina na visoki ravni (Obdavčitev prihrankov) Sveta ministrov Evropske unije dne 22. junija 2004.
V zvezi z zgoraj omenjenim besedilom, mi je v čast
– da vam lahko predložim Konvencijo o obdavčevanju dohodka od prihrankov v Dodatku 1 tega pisma;
– predlagam, da se navedena Konvencija začne uporabljati od datuma začetka uporabe Direktive Sveta 2003/48/ES z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti, ki je odvisen od pogojev, določenih v členu 17(2) Direktive, s tem, da pogodbenici druga drugo obvestita, da so formalnosti, predvidene v njunih ustavah, za začetek veljavnosti te Konvencije zaključene;
– predlagam, da se obe strani zavežeta čimprej opraviti omenjene formalnosti, predvidene v njunih ustavah, in o zaključku teh formalnosti druga drugo nemudoma uradno obvestita.
V čast mi je, da vam predlagam, če se vaša vlada z navedenim strinja, da to pismo, Dodatek 1 in vaš odgovor nanj, skupaj tvorijo naše obojestransko strinjanje in sprejetje Sporazuma med Republiko Slovenijo in Anguillo.
Prosim, sprejmite izraze našega najglobljega spoštovanja.
Za Vlado Republike Slovenije
Dušan Mramor l.r.
Sestavljeno v Ljubljani, dne 29. novembra 2004, v slovenskem in angleškem jeziku, v treh izvirnikih.
Odgovor Anguille
Spoštovani!
V čast mi je potrditi prejem vašega pisma z dne 29. novembra 2004, v katerem je zapisano:
"Spoštovani!
Sklicujem se na besedilo predlaganega modela "Konvencije med [Vlado] Anguille in [Vlado (države članice EU, ki ni Belgija, Avstrija in Luksemburg)] o avtomatični izmenjavi podatkov o dohodku od prihrankov v obliki plačil obresti", ki jo je potrdila Skupina na visoki ravni (Obdavčitev prihrankov) Sveta ministrov Evropske unije dne 22. junija 2004.
V zvezi z zgoraj omenjenim besedilom, mi je v čast
– da vam lahko predložim Konvencijo o obdavčevanju dohodka od prihrankov v Dodatku 1 tega pisma;
– predlagam, da se navedena Konvencija začne uporabljati od datuma začetka uporabe Direktive Sveta 2003/48/ES z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti, ki je odvisen od pogojev, določenih v členu 17(2) Direktive, s tem, da pogodbenici druga drugo obvestita, da so formalnosti, predvidene v njunih ustavah, za začetek veljavnosti te Konvencije zaključene;
– predlagam, da se obe strani zavežeta čimprej opraviti omenjene formalnosti, predvidene v njunih ustavah, in o zaključku teh formalnosti druga drugo nemudoma uradno obvestita.
V čast mi je, da vam predlagam, če se vaša vlada z navedenim strinja, da to pismo, Dodatek 1 in vaš odgovor nanj, skupaj tvorijo naše obojestransko strinjanje in sprejetje Sporazuma med Republiko Slovenijo in Anguillo.
Prosim, sprejmite izraze našega najglobljega spoštovanja."
Potrdim lahko, da se Vlada Anguille strinja z vsebino vašega pisma z dne 29. novembra 2004.
Prosim, sprejmite izraze mojega najglobljega spoštovanja,
Za Vlado Anguille
Victor Banks l.r.
Sestavljeno v Anguilli, dne 31. decembra 2004 v slovenskem in angleškem jeziku, v treh izvirnikih.
DODATEK 1
KONVENCIJA MED VLADO ANGUILLE IN VLADO REPUBLIKE SLOVENIJE O AVTOMATIČNI IZMENJAVI PODATKOV O DOHODKU OD PRIHRANKOV V OBLIKI PLAČIL OBRESTI
Vlada Anguille in Vlada Republike Slovenije sta se v želji, da bi sklenili Konvencijo, ki omogoča, da je dohodek od prihrankov v obliki plačil obresti, plačanih v eni pogodbenici upravičenim lastnikom, ki so posamezniki, rezidenti druge pogodbenice, učinkovito obdavčen v skladu z zakonodajo druge pogodbenice v skladu z Direktivo 2003/48/ES Sveta Evropske unije z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti, sporazumeli kot sledi:
Člen 1
Splošno področje uporabe
1. Ta konvencija se uporablja za obresti, ki jih plača plačilni zastopnik, ustanovljen na ozemlju ene od pogodbenic, kar naj bi omogočilo, da je dohodek od prihrankov v obliki plačil obresti, opravljenih v eni pogodbenici upravičenim lastnikom, ki so posamezniki, za davčne namene rezidenti druge pogodbenice, učinkovito obdavčen v skladu z zakonodajo druge pogodbenice.
2. Področje uporabe te konvencije je treba omejiti na obdavčevanje dohodka od prihrankov v obliki plačil obresti na dolžniške terjatve, pri čemer so med drugim izključena vprašanja v zvezi z obdavčevanjem pokojninskih prejemkov in prejemkov iz zavarovanja.
Člen 2
Opredelitev izrazov
1. Za namene te konvencije, razen če sobesedilo ne zahteva drugače:
a. izraza "pogodbenica" in "druga pogodbenica" pomenita Anguillo ali Republiko Slovenijo, kot zahteva sobesedilo;
b. izraz "Direktiva" pomeni Direktivo 2003/48/ES Sveta Evropske unije z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti, kot se uporablja na dan podpisa te konvencije;
c. izraz "Republika Slovenija" pomeni Republiko Slovenijo in kadar se uporablja v zemljepisnem smislu, ozemlje Republike Slovenije kot tudi morska območja nad katerimi lahko Republika Slovenija izvaja svoje suverene pravice in jurisdikcijo v skladu s svojo notranjo zakonodajo in mednarodnim pravom;
d. izraz "upravičeni lastnik" pomeni upravičenega lastnika skladno s členom 2 Direktive;
e. izraz "plačilni zastopnik" pomeni plačilnega zastopnika skladno s členom 4 Direktive;
f. izraz "pristojni organ" pomeni:
i) v primeru Anguille: nadzornik davčne uprave;
ii) v primeru Republike Slovenije: pristojni organ te države skladno s členom 5 Direktive;
g. izraz "plačilo obresti" pomeni plačilo obresti skladno s členom 6 Direktive, pri čemer se ustrezno upošteva člen 15 Direktive;
h. katerikoli izraz, ki v tej konvenciji ni drugače opredeljen, ima pomen kot ga ima po Direktivi.
2. Za namene te konvencije v določbah Direktiv, na katere se ta konvencija sklicuje, izraz "države članice" pomeni: pogodbenice.
Člen 3
Identiteta in rezidentstvo upravičenih lastnikov
Vsaka pogodbenica na svojem ozemlju sprejme in zagotovi uporabo potrebnih postopkov, ki plačilnemu zastopniku omogočajo identificirati upravičene lastnike in njihovo rezidentstvo za namene člena 4. Ti postopki so v skladu z minimalnimi standardi, določenimi v odstavkih 2 in 3 člena 3 Direktive, s tem, da se za Anguillo, v zvezi s pododstavkom (a) vsakega od teh odstavkov, identiteta in rezidentstvo upravičenega lastnika ugotavljata iz podatkov, ki jih ima na voljo plačilni zastopnik na podlagi uporabe ustreznih določb veljavne zakonodaje v Anguilli o preprečevanju uporabe finančnega sistema za namen pranja denarja.
Člen 4
Avtomatična izmenjava podatkov
1. Pristojni organ pogodbenice, v kateri je plačilni zastopnik ustanovljen, sporoči podatke iz člena 8 Direktive pristojnemu organu druge pogodbenice, katere rezident je upravičeni lastnik.
2. Sporočanje podatkov je avtomatično in se opravi vsaj enkrat letno v šestih mesecih po koncu davčnega leta pogodbenice plačilnega zastopnika za vsa plačila obresti v tem letu.
3. Za izmenjavo podatkov po tej konvenciji pogodbenice uporabljajo določbe člena 7 Direktive 77/799/EGS.
Člen 5
Prenos
Pogodbenice do 1. januarja 2005 sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to konvencijo.
Člen 6
Priloga
Besedili Direktive in člena 7 Direktive 77/799/EGS Sveta Evropske unije z dne 19. decembra 1977 o vzajemni pomoči pristojnih organov držav članic na področju neposrednega in posrednega obdavčevanja, kot se uporabljata na dan podpisa te konvencije in na kateri se ta konvencija sklicuje, sta dodani kot priloga k tej konvenciji in sta njen sestavni del. Besedilo člena 7 Direktive 77/799/EGS v tej prilogi se nadomesti z besedilom navedenega člena v popravljeni Direktivi 77/799/EGS, če ta popravljena direktiva začne veljati pred dnevom začetka veljavnosti določb te konvencije.
Člen 7
Začetek veljavnosti
1. Ta konvencija začne veljati trideseti dan od zadnjega od datumov, na katerega sta vladi pisno obvestili druga drugo, da so izpolnjene njune ustavne zahteve in njene določbe se uporabljajo z dnem, ko se začne uporabljati Direktiva v skladu z odstavkoma 2 in 3 člena 17 Direktive.
2. Člen 4 tega sporazuma ne velja v Republiki Sloveniji, če v Anguilli ni neposrednega obdavčevanja.
Člen 8
Odpoved
Ta konvencija velja, dokler je ne odpove ena od pogodbenic. Vsaka pogodbenica lahko odpove konvencijo po diplomatski poti z obvestilom o odpovedi najmanj šest mesecev pred koncem katerega koli koledarskega leta, ki sledi obdobju treh let od datuma začetka veljavnosti te konvencije. V takem primeru Konvencija preneha veljati za obdobja, ki sledijo zaključku koledarskega leta, v katerem je bilo dano obvestilo o odpovedi.
V POTRDITEV NAVEDENEGA sta podpisana, ki sta bila za to pravilno pooblaščena, podpisala to konvencijo.
Sestavljeno v slovenskem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna.
Za Vlado Anguille
Victor Banks l.r.
Za Vlado Republike Slovenije
Dušan Mramor l.r.
Priloga
Besedilo člena 7 direktive 77/799/EGS
"Določbe o tajnosti
1. Vse informacije, s katerimi se seznani država članica v skladu s to direktivo, se v navedeni državi hranijo kot zaupne na enak način kot informacije, prejete v skladu z njeno nacionalno zakonodajo. V vsakem primeru se take informacije:
– lahko dajo na voljo samo osebam, ki so neposredno vpletene v odmero davka ali v upravno kontrolo te odmere,
– lahko sporočijo samo v povezavi s sodnimi postopki ali upravnimi postopki, ki vključujejo sankcije, uvedene zaradi ali v zvezi z izdelavo ali revizijo davčne odmere, in samo osebam, ki so neposredno vpletene v take postopke; take informacije pa se lahko razkrijejo med javnimi zaslišanji ali v sodbah, če pristojni organ države članice, ki daje informacijo, ne ugovarja,
– v nobenem primeru ne smejo uporabiti za druge namene kot za namene obdavčevanja ali v povezavi s sodnimi postopki ali upravnimi postopki, ki vključujejo sankcije, uvedene zaradi ali v zvezi z izdelavo ali revizijo davčne odmere.
Poleg tega države članice lahko določijo, da se informacije iz prvega pododstavka uporabijo za odmero drugih prelevmanov, dajatev in davkov, zajetih v členu 2 Direktive 76/308/EGS(1).
2. Odstavek 1 ne obvezuje države članice, katere zakonodaja ali upravna praksa določa, za domače namene, ožje omejitve, kot jih vsebujejo določbe tega odstavka, da zagotovi informacije, če zadevna država ne upošteva teh ožjih omejitev.
3. Ne glede na odstavek 1 lahko pristojni organi države članice, ki zagotovi informacije, dovolijo, da se v državi prosilki uporabijo za druge namene, če bi bile lahko po zakonodaji države, ki je informacije posredovala, te v podobnih okoliščinah uporabljene za podobne namene v državi, ki jih je posredovala.
4. Če pristojni organ države članice meni, da so informacije, ki jih je prejel od pristojnega organa druge države članice, verjetno uporabne za pristojni organ tretje države članice, jih lahko posreduje temu pristojnemu organu s soglasjem pristojnega organa, ki je informacije posredoval."
A G R E E M E N T
IN THE FORM OF AN EXCHANGE OF LETTERS ON THE TAXATION OF SAVINGS INCOME
Letter from the Republic of Slovenia
Sir,
I refer to the text of the proposed model “Convention between [the Government of] Anguilla and [the Government of (the EU Member State other than Belgium, Austria and Luxembourg)] concerning the Automatic Exchange of Information about Savings Income in the form of Interest Payments” that was approved by the High Level Working Party (Taxation of Savings) of the Council of Ministers of the European Union on 22 June 2004.
In view of the above mentioned text, I have the honour
– to propose to you the Convention on the taxation of savings income at Appendix 1 to this letter;
– to propose that the said Convention may come into effect on the date of application of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, which date shall be subject to the conditions set out in Article 17(2) of the Directive, subject to the notification to each other that the internal constitutional formalities for the coming into effect of this Convention are completed;
– to propose our mutual commitment to comply at the earliest date with our said internal constitutional formalities and to notify each other without delay through the formal channels when such formalities are completed.
I have the honour to propose that, if the above is acceptable to your Government, this letter together with its Appendix 1 and your confirmation shall together constitute our mutual acceptance and making of the Agreement between the Republic of Slovenia and Anguilla.
Please accept, Sir, the assurance of our highest consideration,
For the Government of the Republic of Slovenia
Dušan Mramor (s)
Done at Ljubljana, this 29th day of November 2004 in the Slovenian and English languages in three copies.
Reply from Anguilla
Sir,
I have the honour to acknowledge receipt of your letter of November 29, 2004, which reads as follows:
“Sir,
I refer to the text of the proposed model “Convention between [the Government of] Anguilla and [the Government of (the EU Member State other than Belgium, Austria and Luxembourg)] concerning the Automatic Exchange of Information about Savings Income in the form of Interest Payments” that was approved by the High Level Working Party (Taxation of Savings) of the Council of Ministers of the European Union on 22 June 2004.
In view of the above mentioned text, I have the honour
to propose to you the Convention on the taxation of savings income at Appendix 1 to this letter;
to propose that the said Convention may come into effect on the date of application of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, which date shall be subject to the conditions set out in Article 17(2) of the Directive, subject to the notification to each other that the internal constitutional formalities for the coming into effect of this Convention are completed;
to propose our mutual commitment to comply at the earliest date with our said internal constitutional formalities and to notify each other without delay through the formal channels when such formalities are completed.
I have the honour to propose that, if the above is acceptable to your Government, this letter together with its Appendix 1 and your confirmation shall together constitute our mutual acceptance and making of the Agreement between the Republic of Slovenia and Anguilla.
Please accept, Sir, the asurance of our highest consideration”
I am able to confirm that the Government of Anguilla is in agreement with the contents of your letter dated November 29, 2004.
Please accept, Sir, the assurance of my highest consideration,
For the Government of Anguilla
Hon. Victor Banks (s)
Done at Anguilla, 31-12-04 in the Slovenian and English languages in three copies.
APPENDIX 1
CONVENTION BETWEEN THE GOVERNMENT OF ANGUILLA AND THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA CONCERNING THE AUTOMATIC EXCHANGE OF INFORMATION ABOUT SAVINGS INCOME IN THE FORM OF INTEREST PAYMENTS
The Government of Anguilla and the Government of the Republic of Slovenia, desiring to conclude a Convention which enables savings income in the form of interest payments made in one of the Contracting Parties to beneficial owners who are individuals resident in the other Contracting Party, to be made subject to effective taxation in accordance with the laws of the latter Contracting Party in conformity with Directive 2003/48/EC of the Council of the European Union of 3 June 2003 on taxation of savings income in the form of interest payments, have agreed as follows:
Article 1
General Scope
1. This Convention shall apply to interest paid by a paying agent established within the territory of one of the Contracting Parties with a view to enable savings income in the form of interest payments made in one Contracting Party to beneficial owners who are individuals resident for tax purposes in the other Contracting Party to be made subject to effective taxation in accordance with the laws of the latter Contracting Party.
2. The scope of this Convention shall be limited to taxation of savings income in the form of interest payments on debt claims, to the exclusion, inter alia, of the issues relating to the taxation of pension and insurance benefits.
Article 2
Definitions
1. For the purposes of this Convention, unless the context otherwise requires:
a. The term “a Contracting Party” and “the other Contracting Party” mean Anguilla or the Republic of Slovenia as the context requires;
b. The term “Directive” means the Directive 2003/48/EC of the Council of the European Union of 3 June 2003 on taxation of savings income in the form of interest payments, as applicable at the date of signing this Convention;
c. The term “the Republic of Slovenia” means the Republic of Slovenia and, when used in a geographical sense, means the territory of the Republic of Slovenia as well as those maritime areas over which the Republic of Slovenia may exercise sovereign or jurisdictional rights in accordance with internal legislation and international law;
d. the term “beneficial owner” means the beneficial owner according to article 2 of the Directive;
e. the term “paying agent” means the paying agent according to article 4 of the Directive;
f. the term “competent authority” means
i) in the case of Anguilla: the Comptroller of Inland Revenue;
ii) in the case of the Republic of Slovenia: the competent authority of that State according to article 5 of the Directive.
g. the term “interest payment” means the interest payment according to article 6, due account being taken of article 15, of the Directive;
h. any term not otherwise defined herein shall have the meaning given to it in the Directive.
2. For the purposes of this Convention, in the provisions of the Directives to which this Convention refers, instead of “Member States” has to be read: Contracting Parties.
Article 3
Identity and residence of beneficial owners
Each Contracting Party shall, within its territory, adopt and ensure the application of the procedures necessary to allow the paying agent to identify the beneficial owners and their residence for the purpose of Article 4. These procedures shall comply with the minimum standards established in Article 3, paragraphs 2 and 3 of the Directive, with the proviso that, with respect to Anguilla and in relation to subparagraph (a) of each of these paragraphs, the identity and residence of the Beneficial Owner shall be established on the basis of the information which is available to the Paying Agent by virtue of the application of the relevant provisions of legislation in force in Anguilla on prevention of the use of the financial system for the purpose of money laundering.
Article 4
Automatic exchange of information
1. The competent authority of the Contracting Party where the paying agent is established, shall communicate the information referred to in Article 8 of the Directive to the competent authority of the other Contracting Party of residence of the beneficial owner.
2. The communication of information shall be automatic and shall take place at least once a year, within six months following the end of the tax year of the Contracting Party of the paying agent, for all interest payments made during that year.
3. Information exchange under this Convention shall be treated by the Contracting Parties in a manner consistent with the provisions of Article 7 of Directive 77/799/EEC.
Article 5
Transposition
Before 1 January 2005 the Contracting Parties shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Convention.
Article 6
Annex
The text of the Directive and of Article 7 of the Directive 77/799/EEC of the Council of the European Union of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation, as applicable at the date of signing this Convention, and to which this Convention refers, are appended as an Annex to, and form an integral part of, this Convention. The text of Article 7 of Directive 77/799/EEC in this annex shall be replaced by the text of the said Article in the revised Directive 77/799/EEC if this revised Directive enters into force before the date from which the provisions of this Convention shall take effect.
Article 7
Entry Into Force
1. This Convention 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 Article 17, paragraph 2 and 3, of the Directive.
2. Article 4 of this Agreement shall not have effect in the Republic of Slovenia in the absence of direct taxation in Anguilla.
Article 8
Termination
This Convention shall remain in force until terminated by one of the Contracting Parties. Either Party may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiration of a period of three years from the date of its entry into force. In such event the Convention shall cease to have effect for periods beginning after the end of the calendar year in which the notice of termination has been given.
IN WITNESS WHEREOF the undersigned, being duly authorized thereto, have signed this Convention.
Done in the Slovenian and English languages all texts being equally authentic.
For the Government of Anguilla
Victor Banks (s)
For the Government of the Republic of Slovenia
Dušan Mramor (s)
Annex
Text of Article 7 of Directive 77/799/EEC
“Provisions relating to secrecy
1. All information made known to a Member State under this Directive shall be kept secret in that State in the same manner as information received under its national legislation. In any case, such information:
– may be made available only to the persons directly involved in the assessment of the tax or in the administrative control of this assessment,
– may be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings; such information may, however, be disclosed during public hearings or in judgements if the competent authority of the Member State supplying the information raises no objection,
– shall in no circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or in relation to, the making or reviewing the tax assessment.
In addition, Member States may provide for the information referred to in the first subparagraph to be used for assessment of other levies, duties and taxes covered by Article 2 of Directive 76/308/EEC(2).
2. Paragraph 1 shall not oblige a Member State whose legislation or administrative practices lays down, for domestic purposes, narrower limits than those contained in the provisions of that paragraph, to provide information if the State concerned does not undertake to respect those narrower limits.
3. Notwithstanding paragraph 1, the competent authorities of the Member State providing the information may permit it to be used for other purposes in the requesting State if, under the legislation of the informing State, the information could, in similar circumstances, be used in the informing State for similar purposes.
4. Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful to the competent authority of a third Member State, it may transmit it to the latter competent authority with the agreement of the competent authority which supplied the information.”
3. člen
Za izvajanje sporazuma skrbi ministrstvo, pristojno za finance.
4. člen
Ta uredba začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 00724-69/2012
Ljubljana, dne 3. januarja 2013
EVA 2012-1811-0129
Vlada Republike Slovenije
Janez Janša l.r.
Predsednik
(1) UL L 73, 19. 3. 1976, str. 18.
(2) OJ L 73, 19. 3. 1976, p. 18.