DOCUMENTS CONCERNING THE ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ANNEX I: LIST PROVIDED FOR IN ARTICLE 26 OF THE ACT OF ACCESSION



Official Journal L 302 , 15/11/1985 P. 0167



++++ V . TAXATION 1 . Council Directive 69/335/EEC of 17 July 1969 ( OJ No L 249 , 3 . 10 . 1969 , p . 25 ) , as amended by : - the 1972 Act of Accession ( OJ No L 73 , 27 . 3 . 1972 , p . 14 ) , - Council Directive 73/79/EEC of 9 April 1973 ( OJ No L 103 , 18 . 4 . 1973 , p . 13 ) , - Council Directive 73/80/EEC of 9 April 1973 ( OJ No L 103 , 18 . 4 . 1973 , p . 15 ) , - Council Directive 74/553/EEC of 7 November 1974 ( OJ No L 303 , 13 . 11 . 1974 , p . 9 ) , - The 1979 Act of Accession ( OJ No L 291 , 19 . 11 . 1979 , p . 17 ) . The following is added to Article 3 ( 1 ) ( a ) : - in the introductory paragraph , a reference to companies under " Spanish " and " Portuguese " law , - in the first indent , " sociedad anonima " and " sociedade anonima " , - in the second indent , " sociedad comanditaria por acciones " and " sociedade em comandita por acçoes " , - in the third indent , " sociedad de responsabilidad limitada " and " sociedades por quotas " . 2 . Sixth Council Directive 77/388/EEC of 17 May 1977 ( OJ No L 145 , 13 , 6 . 1977 , p . 1 ) , as amended by : - the 1979 Act of Accession ( OJ No L 291 , 19 . 11 . 1979 , p . 17 ) , - Eleventh Council Directive 80/368/EEC of 26 March 1980 ( OJ No L 90 , 3 . 4 . 1980 , p . 41 ) , - Tenth Council Directive 84/386/EEC of 31 July 1984 ( OJ No L 208 , 3 . 8 . 1984 , p . 58 ) . The following is added to Article 3 ( 2 ) : " - Kingdom of Spain : Canary Islands Centa et Melilla . " The following is added to Article 12 : " 6 . The Portuguese Republic may apply to transactions carried out in the autonomous regions of the Azores and Madeira and to direct imports to those regions , reduced rates in comparison to those applying on the mainland . " The following is added to Article 15 : " 15 . The Portuguese Republic may treat sea and air transport between the islands making up the autonomous regions of the Azores and Madeira and between those regions and the mainland in the same way as international transport . " 3 . Council Directive 72/464/EEC of 19 December 1972 ( OJ No L 303 , 31 . 12 . 1972 , p . 1 ) , as amended by : - Council Directive 74/318/EEC of 25 June 1974 ( OJ No L 180 , 30 . 7 . 1974 , p . 30 ) , - Council Directive 75/786/EEC of 18 December 1975 ( OJ No L 330 , 24 . 12 . 1975 , p . 51 ) , - Council Directive 76/911/EEC of 21 December 1976 ( OJ No L 354 , 24 . 12 . 1976 , p . 33 ) , - Council Directive 77/805/EEC of 19 December 1977 ( OJ No L 338 , 28 . 12 . 1977 , p . 22 ) , - Council Directive 80/369/EEC of 26 March 1980 ( OJ No L 90 , 3 . 4 . 1980 , p . 42 ) , - Council Directive 80/1275/EEC of 22 December 1980 ( OJ No L 375 , 31 . 12 . 1980 , p . 76 ) , - Council Directive 81/463/EEC of 24 June 1981 ( OJ No L 183 , 4 . 7 . 1981 , p . 32 ) , - Council Directive 82/2/EEC of 21 December 1981 ( OJ No L 5 , 9 . 1 . 1982 , p . 11 ) , - Council Directive 82/877/EEC of 21 December 1982 ( OJ No L 369 , 29 . 12 . 1982 , p . 36 ) , - Council Directive 84/217/EEC of 10 April 1984 ( OJ No L 104 , 17 . 4 . 1984 , p . 18 ) . The following is added to Article 12 ( 1 ) : " The Kingdom of Spain need not bring into force the provisions of this Directive to apply to the Canary Islands . " 4 . Second Council Directive 79/32/EEC of 18 December 1978 ( OJ No L 10 , 16 . 1 . 1979 , p . 8 ) , as amended by Council Directive 80/369/EEC of 26 March 1980 ( OJ No L 90 , 3 . 4 . 1980 , p . 42 ) . The following is added to Article 9 ( 2 ) : " The Kingdom of Spain need not bring into force the provisions of this Article to apply to the Canary Islands . " 5 . Council Directive 77/799/EEC of 19 December 1977 ( OJ No L 336 , 27 . 12 . 1977 , p . 15 ) , as amended by : - the 1979 Act of Accession ( OJ No L 291 , 19 . 11 . 1979 , p . 17 ) , - Council Directive 79/1070/EEC of 6 December 1979 ( OJ No L 331 , 27 . 12 . 1979 , p . 8 ) , The following is added to Article 1 ( 3 ) : " in Spain : Impuesto sobre la Renta de las Personas Fisicas Impuesto sobre Sociedades Impuesto Extraordinario sobre el Patrimonio de las Personas Fisicas in Portugal : Contribuiçao predial Imposto sobre a industria agricola Contribuiçao industrial Imposto de capitais Imposto profissional Imposto complementar Imposto de mais-valias Imposto sobre o rendimento do petroleo Os adicionais devidos sobre os impostos precedentes " . The following is added to Article 1 ( 5 ) : " in Spain : El Ministro de Economia y Hacienda or an authorized representative in Portugal : O Ministro da Finanças e do Plano or an authorized representative " . 6 . Eighth Council Directive 79/1072/EEC of 6 December 1979 ( OJ No L 331 , 27 . 12 . 1979 , p . 11 ) . Annex C is supplemented as follows : - In point D , the following additions are made : " - Spain ... - Portugal ... " . - In point I , to both tables there shall be added : " ... Pta ... Esc " . 7 . Council Directive 83/182/EEC of 28 March 1983 ( OJ No L 105 , 23 . 4 . 1983 , p . 59 ) . The following is added to the Annex : " SPAIN - Tributos locales sobre circulacion de vehiculos automoviles ( establecido en base a la Ley 41/1979 , de 19 de noviembre , de Bases de Régimen Local y al Real Decreto 3 250/1976 , de 30 diciembre ) PORTUGAL - Imposto sobre veiculos ( Decreto-Lei n . * 143/78 , de 12 de Junho ) - Imposto de compensaçao ( Decreto-Lei n . * 354A/82 , de 9 de Setembro ) " .