Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia
Date: 2004-04-26

num: Article 1
paragraphs: Directives 1999/45/EC, 2002/83/EC, 2003/37/EC, 2003/59/EC, 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC are amended as set out in the Annex of this Directive.
num: Article 2
paragraphs: Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by the date of entry into force of the Treaty of Accession. As regards the provisions of this Directive adapting Directive 91/414/EC as amended, as well as Directives 2002/83/EC, 2003/37/EC and 2003/59/EC, the date of transposition shall be that laid down therein. Member States shall forthwith submit the text of the provisions transposing this Directive to the Commission, with a table setting out their correlation with the specific provisions of this Directive.
When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
num: Article 3
paragraphs: This Directive shall enter into force only subject to and on the date of the entry into force of the Treaty of Accession.
num: ‘Article 24a
paragraphs: In implementing Article 24(2) to (6), the following Member States may grant an exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency at the conversion rate on the date of their accession:
—
in the Czech Republic: EUR 35 000;
—
in Estonia: EUR 16 000;
—
in Cyprus: EUR 15 600;
—
in Latvia: EUR 17 200;
—
in Lithuania: EUR 29 000;
—
in Hungary: EUR 35 000;
—
in Malta: EUR 37 000 when the economic activity consists principally in the supply of goods, EUR 24 300 when the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14 600 in other cases, namely service providers with a high value added (low inputs);
—
in Poland: EUR 10 000;
—
in Slovenia: EUR 25 000;
—
in Slovakia: EUR 35 000.’
(b)
Article 28m is replaced by the following:
num: ‘Article 28m
title: Rate of conversion
paragraphs: 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, the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia shall use the rate of exchange applicable on the date of their accession.’.
(c)
Article 17(3)(b), in the version set out in Article 28f(1) (1), is replaced by the following:
‘(b)
transactions which are exempt pursuant to Article 14(1)(g) and (i), 15, 16(1) (B), (C), (D) or (E) or (2) or 28c (A) and (C).’.
2.
Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
In the Annex, the following is inserted between the entries for Italy and Portugal:
‘Latvia
Pašvaldības (local governments)
Poland
gminy (communes)
powiaty (districts)
województwa (provinces)
związki gmin (associations of communes)
powiatów (association of districts)
województw (association of provinces)
miasto stołeczne Warszawa (capital city of Warsaw)
Agencja Restrukturyzacji i Modernizacji Rolnictwa (Agency for Restructuring and Modernisation of Agriculture)
Agencja Nieruchomości Rolnych (Agricultural Property Agency)’
and, after the entries for Portugal:
‘Slovakia
mestá a obce (municipalities)
Železnice Slovenskej republiky (Slovak Railway Company)
Štátny fond cestného hospodárstva (State Road Management Fund)
Slovenské elektrárne (Slovak Power Plants)
Vodohospodárska výstavba (Water Economy Building Company)’.
3.
Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States.
(a)
The following is added to Article 3(a)(iii):
‘—
Daň z příjmů právnických osob in the Czech Republic,
—
Tulumaks in Estonia,
—
φόρος εισοδήματος in Cyprus,
—
Uzņēmumu ienākuma nodoklis in Latvia,
—
Pelno mokestis in Lithuania,
—
Társasági adó in Hungary,
—
Taxxa fuq l-income in Malta,
—
Podatek dochodowy od osób prawnych in Poland,
—
Davek od dobička pravnih oseb in Slovenia,
—
Daň z príjmov právnických osôb in Slovakia’.
(b)
The following is added to the Annex:
‘(p)
companies under Czech law known as: “akciová společnost”, “společnost s ručením omezeným”, “veřejná obchodní společnost”, “komanditní společnost”, “družstvo”;
(q)
companies under Estonian law known as: “täisühing”, “usaldusühing”, “osaühing”, “aktsiaselts”, “tulundusühistu”;
(r)
companies under Cypriot law known as: companies in accordance with the Company's Law, Public Corporate Bodies as well as any other Body which is considered as a company in accordance with the Income tax Laws;
(s)
companies under Latvian law known as: “akciju sabiedrība”, “sabiedrība ar ierobežotu atbildību”;
(t)
companies incorporated under the law of Lithuania;
(u)
companies under Hungarian law known as: “közkereseti társaság”, “betéti társaság”, “közös vállalat”, “korlátolt felelősségű társaság”, “részvénytársaság”, “egyesülés”, “közhasznú társaság”, “szövetkezet”;
(v)
companies under Maltese law known as: “Kumpaniji ta' Responsabilita' Limitata”, “Soċjetajiet in akkomandita li l-kapital tagħhom maqsum f'azzjonijiet”;
(w)
companies under Polish law known as: “spółka akcyjna”, “spółka z ograniczoną odpowiedzialnością”;
(x)
companies under Slovenian law known as: “delniška družba”, “komanditna delniška družba”, “komanditna družba”, “družba z omejeno odgovornostjo”, “družba z neomejeno odgovornostjo”;
(y)
companies under Slovak law known as: “akciová spoločnos”, “spoločnosť s ručením obmedzeným”, “komanditná spoločnos”, “verejná obchodná spoločnos”, “družstvo”.’