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
Institutions: Council of the European Union
Subjects: Bulgaria, Council of the European Union, EC Directive, Romania, accession to the European Union, approximation of laws, tax system

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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

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Com-
munity,

Having regard to the Treaty of Accession of Bulgaria and
Romania (1), and in particular Article 4(3) thereof,

Having regard to the Act of Accession of Bulgaria and
Romania, and in particular Article 56 thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

(3)

Pursuant to Article 56 of the Act of Accession, where
acts of the institutions remain valid beyond 1 January
2007, and require adaptation by reason of accession,
and the necessary adaptations have not been provided
for in the Act of Accession or its Annexes, the necessary
acts are to be adopted by the Council, unless the
Commission adopted the original act.

The Final Act of the Conference which drew up the
Treaty of Accession indicated that the High Contracting
Parties had reached political agreement on a set of adap-
tations to acts adopted by the institutions required by
reason of accession and invited the Council and the
Commission to adopt these adaptations before accession,
completed and updated where necessary to take account
of the evolution of the law of the Union.

69/335/EEC (2),

77/388/EEC (3),
Directives
83/182/EEC (6),
77/799/EEC (4),
90/434/EEC (7), 90/435/EEC (8), 2003/48/EC (9)
and
2003/49/EC (10) should therefore be amended accord-
ingly,

79/1072/EEC (5),

2003/48/EC and 2003/49/EC shall be amended as set out in
the Annex.

Article 2

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 commu-
nicate 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.

Article 3

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.

Article 4

This Directive is addressed to the Member States.

HAS ADOPTED THIS DIRECTIVE:

Done at Brussels, 20 November 2006

Article 1

Directives
79/1072/EEC,

69/335/EEC,

77/388/EEC,

83/182/EEC,

90/434/EEC,

77/799/EEC,
90/435/EEC,

For the Council

The President

J. KORKEAOJA

(1) OJ L 157, 21.6.2005, p.11.
(2) OJ L 249, 3.10.1969, p. 25.
(3) OJ L 145, 13.6.1977, p. 1.
(4) OJ L 336, 27.12.1977, p. 15.
(5) OJ L 331, 27.12.1979, p. 11.
(6) OJ L 105, 23.4.1983, p. 59.
(7) OJ L 225, 20.8.1990, p. 1.
(8) OJ L 225, 20.8.1990, p. 6.
(9) OJ L 157, 26.6.2003, p. 38.
(10) OJ L 157, 26.6.2003, p. 49.

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ANNEX

TAXATION

1. 31969 L 0335: Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital
(OJ L 249, 3.10.1969, p. 25), as amended by:

— 11972 B: Act concerning the conditions of accession and the adjustments to the Treaties- Accession of the Kingdom

of Denmark, Ireland and the United Kingdom (OJ L 73, 27.3.1972, p. 14),

— 31973 L 0079: Council Directive 73/79/EEC of 9.4.1973 (OJ L 103, 18.4.1973, p. 13),

— 31974 L 0553: Council Directive 74/553/EEC of 7.11.1974 (OJ L 303, 13.11.1974, p. 9),

— 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),

— 31985 L 0303: Council Directive 85/303/EEC of 10.6.1985 (OJ L 156, 15.6.1985, p. 23),

— 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),

— 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 Article 3(1)(a):

‘Companies under Bulgarian law known as:

— “Акционерно дружество”

— “Командитно дружество с акции”

— “Дружество с ограничена отговорност”;

Companies under Romanian law known as:

— “societăţi în nume colectiv”

— “societăţi în comandită simplă”

— “societăţi pe acţiuni”

— “societăţi în comandită pe acţiuni”

— “societăţi cu răspundere limitată”.’

2. 31977 L 0388: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the
Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ L 145,
13.6.1977, p. 1), 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. 95),

— 31980 L 0368: Council Directive 80/368/EEC of 26.3.1980 (OJ L 90, 3.4.1980, p. 41),

— 31984 L 0386: Council Directive 84/386/EEC of 31.7.1984 (OJ L 208, 3.8.1984, p. 58),

— 11985 I: Act concerning the conditions of accession and the adjustments of the Treaties — Accession of the

Kingdom of Spain and the Portuguese Republic (OJ L 302, 15.11.1985, p. 167),

— 31989 L 0465: Council Directive 89/465/EEC of 18.7.1989 (OJ L 226, 3.8.1989, p. 21),

— 31991 L 0680: Council Directive 91/680/EEC of 16.12.1991 (OJ L 376, 31.12.1991, p. 1),

— 31992 L 0077: Council Directive 92/77/EEC of 19.10.1992 (OJ L 316, 31.10.1992, p. 1),

— 31992 L 0111: Council Directive 92/111/EEC of 14.12.1992 (OJ L 384, 30.12.1992, p. 47),

— 31994 L 0004: Council Directive 94/4/EC of 14.2.1994 (OJ L 60, 3.3.1994, p. 14),

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— 31994 L 0005: Council Directive 94/5/EC of 14.2.1994 (OJ L 60, 3.3.1994, p. 16),

— 31994 L 0076: Council Directive 94/76/EC of 22.12.1994 (OJ L 365, 31.12.1994, p. 53),

— 31995 L 0007: Council Directive 95/7/EC of 10.4.1995 (OJ L 102, 5.5.1995, p. 18),

— 31996 L 0042: Council Directive 96/42/EC of 25.6. 1996 (OJ L 170, 9.7.1996, p. 34),

— 31996 L 0095: Council Directive 96/95/EC of 20.12.1996 (OJ L 338, 28.12.1996, p. 89),

— 31998 L 0080: Council Directive 98/80/EC of 12.10.1998 (OJ L 281, 17.10.1998, p. 31),

— 31999 L 0049: Council Directive 1999/49/EC of 25.5.1999 (OJ L 139, 2.6.1999, p. 27),

— 31999 L 0059: Council Directive 1999/59/EC of 17.6.1999 (OJ L 162, 26.6.1999, p. 63),

— 31999 L 0085: Council Directive 1999/85/EC of 22.10.1999 (OJ L 277, 28.10.1999, p. 34),

— 32000 L 0017: Council Directive 2000/17/EC of 30.3.2000 (OJ L 84, 5.4.2000, p. 24),

— 32000 L 0065: Council Directive 2000/65/EC of 17.10.2000 (OJ L 269, 21.10.2000, p. 44),

— 32001 L 0004: Council Directive 2001/4/EC of 19.1.2001 (OJ L 22, 24.1.2001, p. 17),

— 32001 L 0115: Council Directive 2001/115/EC of 20.12. 2001 (OJ L 15, 17.1.2002, p. 24),

— 32002 L 0038: Council Directive 2002/38/EC of 7.5.2002 (OJ L 128, 15.5.2002, p. 41),

— 32002 L 0093: Council Directive 2002/93/EC of 3.12.2002 (OJ L 331, 7.12.2002, p. 27),

— 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 0092: Council Directive 2003/92/EC of 7.10.2003 (OJ L 260, 11.10.2003, p. 8),

— 32004 L 0007: Council Directive 2004/7/EC of 20.1.2004 (OJ L 27, 30.1.2004, p. 44),

— 32004 L 0015: Council Directive 2004/15/EC of 10.2.2004 (OJ L 52, 21.2.2004, p. 61),

— 32004 L 0066: Council Directive 2004/66/EC of 26.4.2004 (OJ L 168, 1.5.2004, p. 35),

— 32005 L 0092: Council Directive 2005/92/EC of 12.12.2005 (OJ L 345, 28.12.2005, p. 19),

— 32006 L 0018: Council Directive 2006/18/EC of 14.2.2006 (OJ L 51, 22.2.2006, p. 12).

(a) Article 28m is replaced by the following:

‘Article 28m

Rate of conversion

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:

‘TITLE XVIc

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,’.

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(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’.

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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).

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(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”,
“кооперации”,
“кооперативни съюзи”, “държавни предприятия” constituted under Bulgarian law and carrying on commercial
activities;

“командитното дружество с акции”,

“акционерното дружество”,

(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:

‘ANNEX

LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)

(a) companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a
European company (SE) and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a
European company with regard to the involvement of employees and cooperative societies incorporated under
Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society
(SCE) and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative
Society with regard to the involvement of employees;

(b) companies under Belgian law known as “société anonyme”/“naamloze vennootschap”,“société en commandite
par actions”/“commanditaire vennootschap op aandelen”, “société privée à responsabilité limitée”/“besloten
vennootschap met beperkte aansprakelijkheid”, “société coopérative à responsabilité limitée”/“coöperatieve
vennootschap met beperkte aansprakelijkheid”, “société coopérative à responsabilité illimitée”/“coöperatieve
vennootschap met onbeperkte aansprakelijkheid”, “société en nom collectif”/“vennootschap onder firma”,
“société en commandite simple”/“gewone commanditaire vennootschap”, public undertakings which have
adopted one of the abovementioned legal forms, and other companies constituted under Belgian law subject to
Belgian corporate tax;

(c) companies under Bulgarian law known as: “събирателното дружество”, “командитното дружество”, “дружеството
с ограничена отговорност”, “акционерното дружество”, “командитното дружество с акции”, “неперсонифицирано
дружество”, “кооперации”, “кооперативни съюзи” “държавни предприятия” constituted under Bulgarian law and
carrying on commercial activities;

(d) companies under Czech law known as: “akciová společnost”, “společnost s ručením omezeným”;

(e) companies under Danish law known as “aktieselskab” and “anpartsselskab”. Other companies subject to tax
under the Corporation Tax Act, insofar as their taxable income is calculated and taxed in accordance with the
general tax legislation rules applicable to “aktieselskaber”;

(f) companies under German law known as “Aktiengesellschaft”, “Kommanditgesellschaft auf Aktien”, “Gesellschaft
mit beschränkter Haftung”, “Versicherungsverein auf Gegenseitigkeit”, “Erwerbs- und Wirtschaftsgenossenschaft”,
“Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts”, and other companies constituted
under German law subject to German corporate tax;

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(g) companies under Estonian law known as: “täisühing”, “usaldusühing”, “osaühing”, “aktsiaselts”, “tulundusühistu”;

(h) companies under Greek law known as “ανώνυµη εταιρεία”,·“εταιρεία περιορισµένης ευθύνης (Ε.Π.Ε.)”·and other

companies constituted under Greek law subject to Greek corporate tax;

(i) companies under Spanish law known as: “sociedad anónima”, “sociedad comanditaria por acciones”, “sociedad
de responsabilidad limitada”, public law bodies which operate under private law. Other entities constituted
under Spanish law subject to Spanish corporate tax (“Impuesto sobre Sociedades”);

(j) companies under French law known as “société anonyme”, “société en commandite par actions”, “société à
responsabilité limitée”, “sociétés par actions simplifiées”, “sociétés d'assurances mutuelles”, “caisses d'épargne et
de prévoyance”, “sociétés civiles” which are automatically subject to corporation tax, “coopératives”, “unions de
coopératives”, industrial and commercial public establishments and undertakings, and other companies consti-
tuted under French law subject to French corporate tax;

(k) companies incorporated or existing under Irish law, bodies registered under the Industrial and Provident Socie-
ties Act, building societies incorporated under the Building Societies Acts and trustee savings banks within the
meaning of the Trustee Savings Banks Act, 1989;

(l) companies under Italian law known as “società per azioni”, “società in accomandita per azioni”, “società a
responsibilità limitata”, “società cooperative”, “società di mutua assicurazione”, and private and public entities
whose activity is wholly or principally commercial;

(m) under Cypriot law: “εταιρείες” as defined in the Income Tax laws;

(n) companies under Latvian law known as: “akciju sabiedrība”, “sabiedrība ar ierobežotu atbildību”;

(o) companies incorporated under the law of Lithuania;

(p) companies under Luxembourg law known as “société anonyme”, “société en commandite par actions”, “société
à responsabilité limitée”, “société coopérative”, “société coopérative organisée comme une société anonyme”,
“association d'assurances mutuelles”, “association d'épargne-pension”, “entreprise de nature commerciale, indus-
trielle ou minière de l'Etat, des communes, des syndicats de communes, des établissements publics et des autres
personnes morales de droit public”, and other companies constituted under Luxembourg law subject to Luxem-
bourg corporate tax;

(q) companies under Hungarian law known as: “közkereseti társaság”, “betéti társaság”, “közös vállalat”, “korlátolt

felelősségű társaság”, “részvénytársaság”, “egyesülés”, “szövetkezet”;

(r) companies under Maltese law known as: “Kumpaniji ta' Responsabilita' Limitata”, “Soċjetajiet en commandite li

l-kapital tagħhom maqsum f'azzjonijiet”;

(s) companies under Dutch law known as “naamloze vennnootschap”, “besloten vennootschap met beperkte
aansprakelijkheid”, “Open commanditaire vennootschap”, “Coöperatie”, “onderlinge waarborgmaatschappij”,
“Fonds voor gemene rekening”, “vereniging op coöperatieve grondslag”, “vereniging welke op onderlinge grond-
slag als verzekeraar of kredietinstelling optreedt”, and other companies constituted under Dutch law subject to
Dutch corporate tax;

(t) companies under Austrian law known as “Aktiengesellschaft”, “Gesellschaft mit beschränkter Haftung”, “Versi-
cherungsvereine auf Gegenseitigkeit”, “Erwerbs- und Wirtschaftsgenossenschaften”, “Betriebe gewerblicher Art
von Körperschaften des öffentlichen Rechts”, “Sparkassen”, and other companies constituted under Austrian law
subject to Austrian corporate tax;

(u) companies under Polish law known as: “spółka akcyjna”, “spółka z ograniczoną odpowiedzialnością”;

(v) commercial companies or civil law companies having a commercial form and cooperatives and public under-

takings incorporated in accordance with Portuguese law;

(w) companies under Romanian law known as: “societăţi pe acţiuni”, “societăţi în comandită pe acţiuni”, “societăţi

cu răspundere limitată”;

(x) companies under Slovenian law known as: “delniška družba”, “komanditna družba”, “družba z omejeno odgo-

vornostjo”;

(y) companies under Slovak law known as: “akciová spoločnosť”, “spoločnosť s ručením obmedzeným”, “koman-

ditná spoločnosť”;

(z) companies under Finnish law known as “osakeyhtiö”/“aktiebolag”, “osuuskunta”/“andelslag”,“säästöpankki”/“spar-

bank”and “vakuutusyhtiö”/“försäkringsbolag”;

(aa) companies under Swedish law known as “aktiebolag”, “försäkringsaktiebolag”, “ekonomiska föreningar”, “spar-

banker”, “ömsesidiga försäkringsbolag”;

(ab) companies incorporated under the law of the United Kingdom.’.

136

EN

Official Journal of the European Union

20.12.2006

8. 32003 L 0048: Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest
payments (OJ L 157, 26.6.2003, p. 38), as amended by:

— 32004 L 0066: Council Directive 2004/66/EC of 26.4.2004 (OJ L 168, 1.5.2004, p. 35),

— 32004 D 0587: Council Decision 2004/587/EC of 19.7.2004 (OJ L 257, 4.8.2004, p. 7).

In the Annex, the following is inserted between the entries for Belgium and Spain:

‘Bulgaria

Общините (municipalities)

Социалноосигурителни фондове (Social Security Funds)’

and, between the entries for Portugal and Slovakia:

‘Romania

autorităţile administraţiei publice locale (local public administration authorities)’.

9. 32003 L 0049: 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 (OJ L 157, 26.6.2003, p. 49), as
amended by:

— 32004 L 0066: Council Directive 2004/66/EC of 26.4.2004 (OJ L 168, 1.5.2004, p. 35),

— 32004 L 0076: Council Directive 2004/76/EC of 29.4.2004 (OJ L 157, 30.4.2004, p. 106).

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

‘— корпоративен данък in Bulgaria,

— impozit pe profit, impozitul pe veniturile obţinute din România de nerezidenţi 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”,
“кооперации”,
“кооперативни съюзи”, “държавни предприятия” constituted under Bulgarian law and carrying on commercial
activities;

“командитното дружество с акции”,

“акционерното дружество”,

(ab) companies under Romanian law known as: “societăţi pe acţiuni”, “societăţi în comandită pe acţiuni”, “societăţi

cu răspundere limitată”.’