B. DIRECT TAXATION, INSURANCE AND CREDIT INSTITUTIONS

I. DIRECT TAXATION

1. 369 L 0335: Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ No L 249, 3.10.1969, p. 25) as amended by:

- 172 B: Act concerning the conditions of accession and the adjustments to the Treaties - Accession to the European Communities of the Kingdom of Denmark, Ireland and the United Kingdom (OJ No L 73, 27.3.1972, p. 14),

- 373 L 0079: Council Directive 73/79/EEC of 9 April 1973 (OJ No L 103, 18.4.1973, p. 13),

- 373 L 0080: Council Directive 73/80/EEC of 9 April 1973 (OJ No L 103, 18.4.1973, p. 15),

- 374 L 0553: Council Directive 74/553/EEC of 7 November 1974 (OJ No L 303, 13.11.1974, p. 9),

- 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),

- 385 L 0303: Council Directive 85/303/EEC of 10 June 1985 (OJ No L 156, 15.6.1985, p. 23),

- 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, 15.11.1981, p. 23).

The following is added to Article 3 (1) (a):

'Companies under Austrian law known as:

- "Aktiengesellschaft"

- "Gesellschaft mit beschraenkter Haftung";

Companies under Finnish law known as:

- "osakeyhtioe/aktiebolag", "osuuskunta/andelslag", "saeaestoepankki/sparbank" and "vakuutusyhtioe/foersaekringsbolag";

Companies under Norwegian law known as:

- "aksjeselskap";

Companies under Swedish law known as:

- "aktiebolag

- bankaktiebolag

- foersaekringsaktiebolag".`

2. 390 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 No L 225, 20.8.1990, p. 1)

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

' - Koerperschaftsteuer in Austria,

- Yhteisoejen tulovero/inkomstskatten foer samfund in Finland;

- Skatt av alminnelig inntekt in Norway,

- Statlig inkomstskatt in Sweden;`,

(b) The following is added to the Annex:

' (m) companies under Austrian law known as "Aktiengesellschaft", "Gesellschaft mit beschraenkter Haftung";

(n) companies under Finnish law known as "osakeyhtioe/aktiebolag", "osuuskunta/andelslag", "saeaestoepankki/sparbank" and "vakuutusyhtioe/foersaekringsbolag";

(o) companies under Norwegian law known as "aksjeselskap";

(p) companies under Swedish law known as: "aktiebolag", "bankaktiebolag", "foersaekringsaktiebolag".`.

3. 390 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 No L 225, 20.8.1990, p. 6).

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

' - Koerperschaftsteuer in Austria,

- Yhteisoejen tulovero/inkomstskatten foer samfund in Finland,

- Skatt av alminnelig inntekt in Norway,

- Statlig inkomstskatt in Sweden.`;

(b) the following is added to the Annex:

' (m) companies under Austrian law known as: "Aktiengesellschaft", "Gesellschaft mit beschraenkter Haftung";

(n) companies under Finnish law known as: "osakeyhtioe/aktiebolag", "osuuskunta/andelslag", "saeaestoepankki/sparbank", "vakuutusyhtioe/foersaekringsbolag";

(o) companies under Norwegian law known as "aksjeselskap";

(p) companies under Swedish law known as "aktiebolag", "bankaktiebolag", "foersaekringsaktiebolag".`.