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
Date: 2006-11-20

num: Article 1
paragraphs: Directives 69/335/EEC, 77/388/EEC, 77/799/EEC, 79/1072/EEC, 83/182/EEC, 90/434/EEC, 90/435/EEC, 2003/48/EC and 2003/49/EC shall be amended as set out in the Annex.
num: Article 2
paragraphs: 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by the date of accession of Bulgaria and Romania to the European Union at the latest. They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.
When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
num: Article 3
paragraphs: This Directive shall enter into force subject to and on the date of the entry into force of the Treaty of Accession of Bulgaria and Romania.
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, 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.’.
(b)
The title of TITLE XVIc is replaced by the following:
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’.
(c)
In TITLE XVIc, the second indent of Article 28p(1) is replaced by the following:
‘—
“new Member States” shall mean the territory of the Member States acceding to the European Union on 1 January 1995, on 1 May 2004 and on 1 January 2007, as defined for each of those Member States in Article 3 of this Directive,’.
(d)
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.’.
3.
31977 L 0799: Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, and taxation of insurance premiums (OJ L 336, 27.12.1977, p. 15), as amended by:
—
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).
(a)
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’.
(b)
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’.
4.
31979 L 1072: Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, p. 11), as amended by:
—
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).
(a)
The following is added to Point D of Annex C:
‘—
Bulgaria: …………;
—
Romania: …………’.
(b)
The following is added to the first paragraph of point I of Annex C:
‘BGN …
RON …’.
(c)
The following is added to the second paragraph of point I of Annex C:
‘BGN …
RON …’.
5.
31983 L 0182: Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ L 105, 23.4.1983, p. 59), as amended by:
—
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))’.
6.
31990 L 0434: Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ L 225, 20.8.1990, p. 1), as amended by:
—
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).
(a)
The following is added to Article 3(c):
‘—
корпоративен данък in Bulgaria,
—
impozit pe profit in Romania,’.
(b)
The following is added to the Annex:
‘(aa)
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;
(ab)
companies under Romanian law known as: “societăţi pe acţiuni”, “societăţi în comandită pe acţiuni”, “societăţi cu răspundere limitată.”’
7.
31990 L 0435: Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ L 225, 20.8.1990, p. 6), as amended by:
—
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).
(a)
The following is added to Article 2(1)(c):
‘—
корпоративен данък in Bulgaria,
—
impozit pe profit in Romania,’.
(b)
The Annex is replaced by the following: