Rate of conversion

To determine the equivalents in their national currencies of amounts expressed in ecus in this Title Member States shall use the rate of exchange applicable on 16 December 1991. However, Bulgaria, the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Romania, Slovenia and Slovakia shall use the rate of exchange applicable on the date of their accession.’.

The title of TITLE XVIc is replaced by the following:

‘TITLE XVIc

Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden on 1 January 1995, of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004, and of Bulgaria and Romania on 1 January 2007 ’.

In TITLE XVIc, the second indent of Article 28p(1) is replaced by the following:

In TITLE XVIc, the last subparagraph of Article 28p(7) is replaced by the following:

‘This condition shall be deemed to be fulfilled in the following cases:

when, in respect of Austria, Finland and Sweden, the date of the first use of the means of transport was before 1 January 1987;

when, in respect of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, the date of the first use of the means of transport was before 1 May 1996;

when in respect of Bulgaria and Romania, the date of the first use of the means of transport was before 1 January 1999;

when the amount of tax due by reason of the importation is insignificant.’.

11979 H: Act concerning the conditions of accession and the adjustments to the Treaties –Accession of the Hellenic Republic ( OJ L 291, 19.11.1979, p. 17 ),

31979 L 1070: Council Directive 79/1070/EEC of 6.12.1979 ( OJ L 331, 27.12.1979, p. 8 ),

11985 I: Act concerning the conditions of accession and the adjustments to the Treaties –Accession of the Kingdom of Spain and the Portuguese Republic ( OJ L 302, 15.11.1985, p. 23 ),

31992 L 0012: Council Directive 92/12/EEC of 25.2.1992 ( OJ L 76, 23.3.1992, p. 1 ),

11994 N: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden ( OJ C 241, 29.8.1994, p. 21 ),

12003 T: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic ( OJ L 236, 23.9.2003, p. 33 ),

32003 L 0093: Council Directive 2003/93/EC of 7.10.2003 ( OJ L 264, 15.10.2003, p. 23 ),

32004 L 0056: Council Directive 2004/56/EC of 21.4.2004 ( OJ L 127, 29.4.2004, p. 70 ),

32004 L 0106: Council Directive 2004/106/EC of 16.11.2004 ( OJ L 359, 4.12.2004, p. 30 ).

The following is added to Article 1(3):

‘in Bulgaria:

данък върху доходите на физическите лица

корпоративен данък

данъци, удържани при източника

алтернативни данъци на корпоративния данък

окончателен годишен (патентен) данък

in Romania:

impozitul pe venit

impozitul pe profit

impozitul pe veniturile obţinute din România de nerezidenţi

impozitul pe veniturile microîntreprinderilor

impozitul pe clădiri

impozitul pe teren’.

The following is added to Article 1(5):

‘in Bulgaria:

Изпълнителният директор на Националната агенция за приходите

in Romania:

Ministerul Finanţelor Publice or an authorised representative’.

11985 I: Act concerning the conditions of accession and the adjustments to the Treaties –Accession of the Kingdom of Spain and the Portuguese Republic ( OJ L 302, 15.11.1985, p. 23 ),

31986 L 0560: Thirteenth Council Directive 86/560/EEC of 17.11.1986 ( OJ L 326, 21.11.1986, p. 40 ),

11994 N: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden ( OJ C 241, 29.8.1994, p. 21 ),

12003 T: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic ( OJ L 236, 23.9.2003, p. 33 ).

The following is added to Point D of Annex C:

The following is added to the first paragraph of point I of Annex C:

‘BGN …

RON …’.

The following is added to the second paragraph of point I of Annex C:

‘BGN …

RON …’.

11985 I: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Kingdom of Spain and the Portuguese Republic ( OJ L 302, 15.11.1985, p. 23 ),

31991 L 0680: Council Directive 91/680/EEC of 16.12.1991 ( OJ L 376, 31.12.1991, p. 1 ),

11994 N: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden ( OJ C 241, 29.8.1994, p. 21 ),

12003 T: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic ( OJ L 236, 23.9.2003, p. 33 ).

The following is added to the Annex:

‘BULGARIA

данък върху превозните средства

ROMANIA

taxa asupra mijloacelor de transport (Codul Fiscal — art. 261- 265)

accize pentru autoturisme şi autoturisme de teren inclusive rulate (Codul Fiscal — art. 208, alin. 5 şi art. 210, alin. 1(b))’.

11994 N: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden ( OJ C 241, 29.8.1994, p. 21 ),

12003 T: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic ( OJ L 236, 23.9.2003, p. 33 ),

32005 L 0019: Council Directive 2005/19/EC of 17.2.2005 ( OJ L 58, 4.3.2005, p. 19 ).

The following is added to Article 3(c):

The following is added to the Annex:

companies under Bulgarian law known as: “събирателното дружество”, “командитното дружество”, “дружеството с ограничена отговорност”, “акционерното дружество”, “командитното дружество с акции”, “кооперации”, “кооперативни съюзи”, “държавни предприятия” constituted under Bulgarian law and carrying on commercial activities;

companies under Romanian law known as: “societăţi pe acţiuni”, “societăţi în comandită pe acţiuni”, “societăţi cu răspundere limitată.”’

11994 N: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden ( OJ C 241, 29.8.1994, p. 21 ),

12003 T: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic ( OJ L 236, 23.9.2003, p. 33 ),

32003 L 0123: Council Directive 2003/123/EC of 22.12.2003 ( OJ L 7, 13.1.2004, p. 41 ).

The following is added to Article 2(1)(c):

The Annex is replaced by the following:

‘ANNEX

LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)

companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees and cooperative societies incorporated under Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees;

companies under Belgian law known as “société anonyme”/“naamloze vennootschap”,“société en commandite par actions”/“commanditaire vennootschap op aandelen”, “société privée à responsabilité limitée”/“besloten vennootschap met beperkte aansprakelijkheid”, “société coopérative à responsabilité limitée”/“coöperatieve vennootschap met beperkte aansprakelijkheid”, “société coopérative à responsabilité illimitée”/“coöperatieve vennootschap met onbeperkte aansprakelijkheid”, “société en nom collectif”/“vennootschap onder firma”, “société en commandite simple”/“gewone commanditaire vennootschap”, public undertakings which have adopted one of the abovementioned legal forms, and other companies constituted under Belgian law subject to Belgian corporate tax;

companies under Bulgarian law known as: “събирателното дружество”, “командитното дружество”, “дружеството с ограничена отговорност”, “акционерното дружество”, “командитното дружество с акции”, “неперсонифицирано дружество”, “кооперации”, “кооперативни съюзи”“държавни предприятия” constituted under Bulgarian law and carrying on commercial activities;

companies under Czech law known as: “akciová společnost”, “společnost s ručením omezeným”;

companies under Danish law known as “aktieselskab” and “anpartsselskab”. Other companies subject to tax under the Corporation Tax Act, insofar as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to “aktieselskaber”;

companies under German law known as “Aktiengesellschaft”, “Kommanditgesellschaft auf Aktien”, “Gesellschaft mit beschränkter Haftung”, “Versicherungsverein auf Gegenseitigkeit”, “Erwerbs- und Wirtschaftsgenossenschaft”, “Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts”, and other companies constituted under German law subject to German corporate tax;

companies under Estonian law known as: “täisühing”, “usaldusühing”, “osaühing”, “aktsiaselts”, “tulundusühistu”;

companies under Greek law known as “ανώνυμη εταιρεία”,·“εταιρεία περιορισμένης ευθύνης (Ε.Π.Ε.)”·and other companies constituted under Greek law subject to Greek corporate tax;

companies under Spanish law known as: “sociedad anónima”, “sociedad comanditaria por acciones”, “sociedad de responsabilidad limitada”, public law bodies which operate under private law. Other entities constituted under Spanish law subject to Spanish corporate tax (“Impuesto sobre Sociedades”);

companies under French law known as “société anonyme”, “société en commandite par actions”, “société à responsabilité limitée”, “sociétés par actions simplifiées”, “sociétés d'assurances mutuelles”, “caisses d'épargne et de prévoyance”, “sociétés civiles” which are automatically subject to corporation tax, “coopératives”, “unions de coopératives”, industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to French corporate tax;

companies incorporated or existing under Irish law, bodies registered under the Industrial and Provident Societies Act, building societies incorporated under the Building Societies Acts and trustee savings banks within the meaning of the Trustee Savings Banks Act, 1989;

companies under Italian law known as “società per azioni”, “società in accomandita per azioni”, “società a responsibilità limitata”, “società cooperative”, “società di mutua assicurazione”, and private and public entities whose activity is wholly or principally commercial;

under Cypriot law: “εταιρείες” as defined in the Income Tax laws;

companies under Latvian law known as: “akciju sabiedrība”, “sabiedrība ar ierobežotu atbildību”;

companies incorporated under the law of Lithuania;

companies under Luxembourg law known as “société anonyme”, “société en commandite par actions”, “société à responsabilité limitée”, “société coopérative”, “société coopérative organisée comme une société anonyme”, “association d'assurances mutuelles”, “association d'épargne-pension”, “entreprise de nature commerciale, industrielle ou minière de l'Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public”, and other companies constituted under Luxembourg law subject to Luxembourg corporate tax;

companies under Hungarian law known as: “közkereseti társaság”, “betéti társaság”, “közös vállalat”, “korlátolt felelősségű társaság”, “részvénytársaság”, “egyesülés”, “szövetkezet”;

companies under Maltese law known as: “Kumpaniji ta' Responsabilita' Limitata”, “Soċjetajiet en commandite li l-kapital tagħhom maqsum f'azzjonijiet”;

companies under Dutch law known as “naamloze vennnootschap”, “besloten vennootschap met beperkte aansprakelijkheid”, “Open commanditaire vennootschap”, “Coöperatie”, “onderlinge waarborgmaatschappij”, “Fonds voor gemene rekening”, “vereniging op coöperatieve grondslag”, “vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt”, and other companies constituted under Dutch law subject to Dutch corporate tax;

companies under Austrian law known as “Aktiengesellschaft”, “Gesellschaft mit beschränkter Haftung”, “Versicherungsvereine auf Gegenseitigkeit”, “Erwerbs- und Wirtschaftsgenossenschaften”, “Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechts”, “Sparkassen”, and other companies constituted under Austrian law subject to Austrian corporate tax;

companies under Polish law known as: “spółka akcyjna”, “spółka z ograniczoną odpowiedzialnością”;

commercial companies or civil law companies having a commercial form and cooperatives and public undertakings incorporated in accordance with Portuguese law;

companies under Romanian law known as: “societăţi pe acţiuni”, “societăţi în comandită pe acţiuni”, “societăţi cu răspundere limitată”;

companies under Slovenian law known as: “delniška družba”, “komanditna družba”, “družba z omejeno odgovornostjo”;

companies under Slovak law known as: “akciová spoločnosť”, “spoločnosť s ručením obmedzeným”, “komanditná spoločnosť”;

companies under Finnish law known as “osakeyhtiö”/“aktiebolag”, “osuuskunta”/“andelslag”,“säästöpankki”/“sparbank”and “vakuutusyhtiö”/“försäkringsbolag”;

companies under Swedish law known as “aktiebolag”, “försäkringsaktiebolag”, “ekonomiska föreningar”, “sparbanker”, “ömsesidiga försäkringsbolag”;

companies incorporated under the law of the United Kingdom.’.

32004 L 0066: Council Directive 2004/66/EC of 26.4.2004 ( OJ L 168, 1.5.2004, p. 35 ),

32004 D 0587: Council Decision 2004/587/EC of 19.7.2004 ( OJ L 257, 4.8.2004, p. 7 ).

In the Annex, the following is inserted between the entries for Belgium and Spain:

‘Bulgaria

Общините (municipalities)

Социалноосигурителни фондове (Social Security Funds)’

and, between the entries for Portugal and Slovakia:

‘Romania

autorităţile administraţiei publice locale (local public administration authorities)’.

32004 L 0066: Council Directive 2004/66/EC of 26.4.2004 ( OJ L 168, 1.5.2004, p. 35 ),

32004 L 0076: Council Directive 2004/76/EC of 29.4.2004 ( OJ L 157, 30.4.2004, p. 106 ).

The following is added to Article 3(a)(iii):

The following is added to the Annex:

companies under Bulgarian law known as: “събирателното дружество”, “командитното дружество”, “дружеството с ограничена отговорност”, “акционерното дружество”, “командитното дружество с акции”, “кооперации”, “кооперативни съюзи”, “държавни предприятия” constituted under Bulgarian law and carrying on commercial activities;

companies under Romanian law known as: “societăţi pe acţiuni”, “societăţi în comandită pe acţiuni”, “societăţi cu răspundere limitată”.’

COUNCIL DIRECTIVE 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania ANNEX TAXATION ‘ANNEX LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)