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Tax Information Exchange Agreement with Croatia: Ratification

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 31 October 2013:

Decision Reference: MD-C-2013-0127

Decision Summary Title :

Ratification of Agreement with Croatia on the Taxation of Savings Income

Date of Decision Summary:

31st October 2013

Decision Summary Author:

Project & Research Officer

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title :

Ratification of Agreement with Croatia on the Taxation of Savings Income

Date of Written Report:

23rd October 2013

Written Report Author:

External Relations - Adviser

Written Report :

Public or Exempt?

Public

Subject: Ratification of Agreement with Croatia on the Taxation of Savings Income

Decision(s):  The Minister agreed to lodge ‘au Greffe’ a report and proposition inviting the States to ratify the Agreement with Croatia on the Taxation of Savings Income.

Reason(s) for Decision: Following the Croatian accession to the European Union on 1st July 2013 Jersey was called upon to enter into an Agreement with Croatia on the Taxation of Savings Income. This Agreement is in the same terms as the Agreements entered into with the other twenty-seven EU Member States which in turn mirror the two Model Agreements approved by the States on 22 June 2004.

Resource Implications: There are no additional financial or manpower implications for the States arising from the adoption of these draft Regulations.

Action required: The Greffier of the States to be requested to lodge ‘au Greffe’ the report and proposition inviting the States to ratify the Agreement with Croatia on the Taxation of Savings Income with a view to securing the earliest possible date for debate.

Signature:

 

 

Position:

 

 

Minister for External Relations

Date Signed:

 

Date of Decision (If different from Date Signed):

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