3.7.2008 Official Journal of the European Union L1741 (Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory) DECISIONS COUNCIL COUNCIL DECISION of 23 June 2008 concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (2008/492/EC) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the 2005 Act of Accession, and in particular Article 3(4) thereof, Having regard to the recommendation from the Commission, Having regard to the opinion of the European Parliament, Whereas: 1 ( ( ( ( 2 3 ) ) ) ) Convention 90/436/EEC of 23 July 1990, on the elimina- tion of double taxation in connection with the adjustment of profits of associated enterprises () (the Arbitration Con- vention) was signed at Brussels on 23 July 1990 and entered into force on 1 January 1995. The Arbitration Convention was amended by a Protocol (2) signed on 25 May 1999 and which entered into force on 1 November 2004, the Convention of 21 December 1995 (%) signed on 21 December 1995, and the Conven- tion of 8 December 2004 (*) signed on 8 December 2004. 1 OJ L 225, 20.8.1990, p. 10. 0] C202,16.7.1999, p. 1. 0] C 26, 31.1.1996, p. 1. 4 0J C160, 30.6.2005, p. 1. 6) Atticle 3(3) of the 2005 Act of Accession provides that Bulgaria and Romania accede to the conventions and pro- tocols concluded between the Member States listed in Annex I to the 2005 Act of Accession. That Annex, as supplemented by Council Decision 2008/493/EC of 23 June 2008 (°) amending Annex I to the Act of Acces- sion of Bulgaria and Romania, includes the Arbitration Convention, the Protocol signed on 25 May 1999, the Convention of 21 December 1995 and the Convention of 8 December 2004. They are to enter into force in relation to Bulgaria and Romania on the date determined by the Council. In accordance with Article 3(4) of the 2005 Act of Acces- sion the Council is to make all adjustments required by rea- son of accession to those Conventions and Protocol, HAS DECIDED AS FOLLOWS: Article 1 The Arbitration Convention is hereby amended as follows: (1) In Article 2(2), points (a) to (y) shall be replaced by the following: (i) in Belgium: (a) impot des personnes physiques/personenbelasting (°) See page 6 of this Official Journal.