# EUR-Lex - 11994NN01/13/B - EN

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# 11994NN01/13/B

**ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, ANNEX I - List referred to in Article 29 of the Act of Accession - XIII. CUSTOMS AND TAXATION - B. TAXATION **

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Official Journal C 241 , 29/08/1994 P. 0276 *

B. TAXATION

1. 377 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 and indirect taxation (OJ No L 336, 27.12.1977, p. 15), as amended by:

- 179 H: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Hellenic Republic (OJ No L 291, 19.11.1979, p. 17),

- 379 L 1070: Council Directive 79/1070/EEC of 6 December 1979 (OJ No L 331, 27.12.1979, p. 8),

- 185 I: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Spain and the Portuguese Republic (OJ No L 302, 15.11.1985, p. 23),

- 392 L 0012: Council Directive 92/12/EEC of 25 February 1992 (OJ No L 76, 23.3.1992, p. 1).

(a) Article 1(3) is replaced by the following:

'3. The taxes referred to in paragraph 2 are at present, in particular:

in Belgium:

Impôt des personnes physiques/Personenbelasting

Impôt des sociétés/Vennootschapsbelasting

Impôt des personnes morales/Rechtspersonenbelasting

Impôt des non-résidents/Belasting der niet-verblijfhouders

in Denmark:

Indkomstskat til staten

Selskabsskat

Den kommunale indkomstskat

Den amtskommunale indkomstskat

Folkepensionsbidragene

Soemandsskat

Den saerlige indkomstskat

Kirkeskat

Formueskat til staten

Bidrag til dagpengefonden

in Germany:

Einkommensteuer

Koerperschaftsteuer

Vermoegensteuer

Gewerbesteuer

Grundsteuer

in Greece:

OEueñïò aaéóïaeÞìáôïò oeõóéêþí ðñïóþðùí

OEueñïò aaéóïaeÞìáôïò íïìéêþí ðñïóþðùí

OEïñïò áêéíÞôïõ ðaañéïõóssáò

in Spain:

Impuesto sobre la Renta de las Personas Físicas

Impuesto sobre Sociedades

Impuesto Extraordinario sobre el Patrimonio de las Personas Físicas

in France:

Impôt sur le revenu

Impôt sur les sociétés

Taxe professionnelle

Taxe foncière sur les propriétés bâties

Taxe foncière sur les propriétés non bâties

in Ireland:

Income tax

Corporation tax

Capital gains tax

Wealth tax

in Italy:

Imposta sul reddito delle persone fisiche

Imposta sul reddito delle persone giuridiche

Imposta locale sui redditi

in Luxembourg:

Impôt sur le revenu des personnes physiques

Impôt sur le revenu des collectivités

Impôt commercial communal

Impôt sur la fortune

Impôt foncier

in the Netherlands:

Inkomstenbelasting

Vennootschapsbelasting

Vermogensbelasting

in Norway:

Skatt av alminnelig inntekt

Skatt av personinntekt

Saerskatt paa inntekt av petroleumsutvinning og roerledningstransport

Avgift paa honorarer til utenlandske kunstnere

Trygdeavgift

Formuesskatt

in Austria:

Einkommensteuer

Koerperschaftsteuer

Grundsteuer

Bodenwertabgabe

Abgabe von land- und forstwirtschaftlichen Betrieben

in Portugal:

Contribuição predial

Imposto sobre a indústria agrícola

Contribuição industrial

Imposto de capitais

Imposto profissional

Imposto complementar

Imposto de mais-valias

Imposto sobre o rendimento do petróleo

Os adicionais devidos sobre os impostos precedentes

in Finland:

Valtion tuloverot/de statliga inkomstskatterna

Yhteisoejen tulovero/inkomstskatten foer samfund

Kunnallisvero/kommunalskatten

Kirkollisvero/kyrkoskatten

Kansanelaekevakuutusmaksu/folkpensionsfoersaekringspremien

Sairausvakuutusmaksu/sjukfoersaekringspremien

Korkotulon laehdevero/kaellskatten paa raenteinkomst

Rajoitetusti verovelvollisen laehdevero/kaellskatten foer begraensat skattskyldig

Valtion varallisuusvero/den statliga foermoegenhetsskatten

Kiinteistoevero/fastighetsskatten

in Sweden:

Den statliga inkomstskatten

Sjoemansskatten

Kupongskatten

Den saerskilda inkomstskatten foer utomlands bosatta

Den saerskilda inkomstskatten foer utomlands bosatta artister m.fl.

Den statliga fastighetsskatten

Den kommunala inkomstskatten

Foermoegenhetsskatten

in the United Kingdom:

Income tax

Corporation tax

Capital gains tax

Petroleum revenue tax

Development land tax`.

(b) Article 1(5) is replaced by the following:

'5. The expression "competent authority" means:

in Belgium:

De Minister van financiën or an authorized representative

Le Ministre des finances or an authorized representative

in Denmark:

Skatteministeren or an authorized representative

in Germany:

Der Bundesminister der Finanzen or an authorized representative

in Greece:

Ôï Õðïõñãaassï Ïéêïíïìéêþí or an authorized representative

in Spain:

El Ministro de Economía y Hacienda or an authorized representative

in France:

Le ministre de l'économie or an authorized representative

in Ireland:

The Revenue Commissioners or their authorized representative

in Italy:

Il Ministro per le finanze or an authorized representative

in Luxembourg:

Le ministre de finance or an authorized representative

in the Netherlands:

De minister van financiën or an authorized representative

in Norway:

Finans- og tollministeren or an authorized representative

in Austria:

Der Bundesminister fuer Finanzen or an authorized representative

in Portugal:

O Ministro das Finanças or an authorized representative

in Finland:

Valtiovarainministerioe or an authorized representative

Finansministeriet or an authorized representative

in Sweden:

Ministern med ansvar foer skattefraagor or an authorized representative

in the United Kingdom:

The Commissioners of Customs and Excise or an authorized representative for information required concerning value added tax and excise duty,

The Commissioners of Inland Revenue or an authorized representative for all other information`.

2. 378 L 1035: Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ No L 366, 28.12.1978, p. 34), as amended by:

- 385 L 0576: Council Directive 85/576/EEC of 20 December 1985 (OJ No L 372, 31.12.1985, p. 30).

The following Article is inserted:

'Article 1a

By way of derogation from Article 1, second paragraph, point (a), third indent, Norway may apply its national legislation in force prior to accession regarding small consignments of goods from Svalbard to the Norwegian mainland insofar as the treatment in Norway prior to accession was more favourable than that given in the Community for the goods in question imported from Svalbard into the fiscal territory as defined with regard to Norway in Article 3 of Council Directive 77/388/EEC as amended by the Act of Accession of Norway.`.

3. 379 L 1072: Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization 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 No L 331, 27.12.1979, p. 11), as amended by:

- 185 I: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Spain and the Portuguese Republic (OJ No L 302, 15.11.1985, p. 23).

(a) Point D of Annex C is replaced by the following:

'D. The application shall be submitted to the relevant competent authorities, i.e. for:

- Belgium: ..........

- Denmark: ..........

- Germany: ..........

- Greece: ..........

- Spain: ..........

- France: ..........

- Ireland: ..........

- Italy: ..........

- Luxembourg: ..........

- the Netherlands: ..........

- Norway: ..........

- Austria: ..........

- Portugal: ..........

- Finland: ..........

- Sweden: ..........

- the United Kingdom: ..........`

(b) Point I of Annex C is replaced by the following:

'I. The application may be used for more than one invoice or import document but the total amount of VAT claimed for 19. . may not be less than:

BEF/LUF ...

DKK ...

DEM ...

GRD ...

PTE ...

FRF ...

IEP ...

ITL ...

NLG ...

NOK ...

ATS ...

ESP ...

FIM ...

SEK ...

GBP ...

if the period to which it relates is less than one calendar year but not less than three months or less than:

BEF/LUF ...

DKK ...

DEM ...

GRD ...

PTE ...

FRF ...

IEP ...

ITL ...

NLG ...

NOK ...

ATS ...

ESP ...

FIM ...

SEK ...

GBP...

if the period to which it relates is one calendar year or less than three months`.

4. 383 L 0181: Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1) of Directive 77/388/EEC as regards exemptions from value added tax on the final importation of certain goods (OJ No L 105, 23.4.1983, p. 38), as amended by:

- 389 L 0219: Council Directive 89/219/EEC of 7 March 1989 (OJ No L 92, 5.4.1989, p. 13).

The following Article is inserted:

'Article 9a

By way of derogation from Articles 3 and 7, Norway may apply its national legislation in force prior to accession regarding personal property at the time of transfer of normal residence from Svalbard to the Norwegian mainland insofar as the treatment in Norway prior to accession was more favourable than that given in the Community for imports of the goods in question from Svalbard entering the fiscal territory as defined with regard to Norway in Article 3 of Council Directive 77/388/EEC as amended by the Act of Accession of Norway.`.

5. 383 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 No L 105, 23.4.1983, p. 59), as amended by:

- 185 I: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Spain and the Portuguese Republic (OJ No L 302, 15.11.1985, p. 23).

The Annex is replaced by the following:

'ANNEX

List of taxes referred to in the second indent of Article 1 (1)

BELGIUM

- Taxe de circulation sur les véhicules automobiles (Arrêté royal du 23 novembre 1965 portant codification des dispositions légales relatives aux taxes assimilées aux impôts sur les revenus - Moniteur belge du 18 janvier 1966)

- Verkeersbelasting op de autovoertuigen (Koninklijk Besluit van 23 november 1965 houdende codificatie van de wettelijke bepalingen betreffende de met de inkomstenbelastingen gelijkgestelde belastingen - Belgisch Staatsblad van 18 januari 1966)

DENMARK

- Vaegtafgift af motorkoeretoejer (Lovbekendtgoerelse nr. 163 af 31. marts 1993)

GERMANY

- Kraftfahrzeugsteuer (Kraftfahrzeugsteuergesetz - 1979)

- Kraftfahrzeugsteuer (Durchfuehrungsverordnung - 1979)

GREECE

- ÔÝëç êõêëïoeïñssáò (N.2367/53 ueðùò éó÷ýaaé óÞìaañá)

SPAIN

- Tributos Locales sobre circulación de vehículos automóviles (establecido en base a la Ley 41/1979, de 19 de noviembre, de Bases de Régimen Local y al Real Decreto 3250/1976, de 30 de diciembre)

FRANCE

- Taxe différentielle sur les véhicules à moteur (Loi n° 77-1467 du 30 décembre 1977)

- Taxe sur les véhicules d'une puissance fiscale supérieure à 16 CV immatriculés dans la catégorie des voitures particulières (Loi de finances 1979 - Article 1007 du code général des impôts)

IRELAND

- Motor vehicle excise duties (Finance (Excise duties) (Vehicles) Act 1952 as amended, and Section 94, Finance Act 1973 as amended)

ITALY

- Tassa sulla circolazione degli autoveicoli (TU delle leggi sulle tasse automobilistiche approvato con DPR N. 39 del 5 febbraio 1993 e successive modificazioni)

LUXEMBOURG

- Taxe sur les véhicules automoteurs (Loi allemande du 23 mars 1935 (Kraftfahrzeugsteuergesetz) maintenue en vigueur par l'arrêté grand-ducal du 26 octobre 1944, modifiée par la loi du 4 août 1975 et les règlements grand-ducaux du 15 septembre 1975 et du 31 octobre 1975 et du 31 octobre 1975)

NETHERLANDS

- Motorrijtuigenbelasting (wet op de motorrijtuigenbelasting 21 juli 1966, Stb 332 - wet van 18 december 1969/Stb 548)

NORWAY

- Avgift paa motorvogner (Lov av 19. juni 1959 nr. 2)

AUSTRIA

- Kraftfahrzeugsteuer (BGBl. Nr. 449/1992)

PORTUGAL

- Imposto sobre veículos (Decreto-Lei no 143/78, de 12 de Junho)

- Imposto de compensaç-o (Decreto-Lei no 354-A/82, de 9 de Setembro)

FINLAND

- Moottoriajoneuvovero/motorfordonsskatt (Laki moottoriajoneuvoverosta/Lag om skatt paa motorfordon 722/66)

SWEDEN

- Fordonsskatt (Fordonsskattelagen 1988:327)

UNITED KINGDOM

- Vehicle excise duty (Vehicles (Excise) Act 1971)`.