Proposal for a COUNCIL DIRECTIVE adapting certain directives in the field of taxation, by reason of the accession of Croatia
Date: 2013-02-08
Institutions: European Commission
Subjects: Croatia, accession to the European Union, approximation of laws, directive (EU), tax harmonisation, tax law

EUROPEAN 
COMMISSION 

Brussels, 8.2.2013  
COM(2013) 53 final 

2013/0032 (NLE) 

Proposal for a 

COUNCIL DIRECTIVE 

adapting certain directives in the field of taxation, by reason of the accession of Croatia

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EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

The  proposal  for  a  Council  Directive  adapting  certain  directives  in  the  field  of 
taxation is necessitated by the upcoming accession of the Republic of Croatia to the 
European Union. 

The  Treaty  concerning  the  accession  of  the  Republic  of  Croatia  to  the  European 
Union1 was signed by all Member States of the European Union and the Republic of 
Croatia at Brussels on 9 December 2011. 

Article  3  (3)  of  the  Treaty  of  Accession  provides  that  it  shall  enter  into  force  on  1 
July 2013 provided that all the instruments of ratification have been deposited before 
that date. 

Article  3(4)  of  the  Treaty  of  Accession  of  the  Republic  of  Croatia  enables  the 
institutions of the Union to adopt before accession measures referred to, inter alia, in 
Article  50  of  the  Act  concerning  the  conditions  of  accession  of  the  Republic  of 
Croatia2. These measures shall enter into force only subject to and on the date of the 
entry into force of the Treaty of Accession. 

Article  50  of  the  Act  of  Accession  provides  that  where  acts  of  the  institutions 
adopted  prior  to  accession  require  adaptation  by  reason  of  accession,  and  the 
necessary  adaptations  have  not  been  provided  for  in  this  Act  or  its  Annexes,  the 
Council  or  the  Commission  (if  the  original  acts  were  adopted  by  the  Commission) 
shall adopt the necessary acts.  

Point 2 of the Final Act3 refers to the political agreement on a set of adaptations to be 
adopted  by  the  institutions  which  was  reached  between  the  Member  States  and 
Croatia  in  the  context  of  the  approval  of  the  Treaty  of  Accession;  the  High 
Contracting  Parties  of  the  Treaty  of  Accession  invited  the  Council  and  the 
Commission to adopt these adaptations before accession in accordance with Article 
50 of the Act of Accession, completed and updated where necessary to take account 
of the evolution of the law of the Union. 

The present proposal covers all Council directives which require technical adaptation 
by  reason  of  the  accession  of  Croatia  in  the  field  of  taxation  –  corresponding  to 
negotiation chapter 16. 

This is part of a series of proposals for Council directives by the Commission to the 
Council which regroup the technical adaptations to Council directives as well as to 
European  Parliament  and  Council  directives  corresponding  to  negotiation  chapters 
into separate proposals for different Council directives. This structure is designed to 
facilitate  the  transposition  of  the  directives  concerned  by  Member  States  into  their 
respective  legal  orders.  The  package  of  proposals  for  legal  acts  which  the 

1 
2 
3 

OJ L 112, 24.4.2012, p. 10. 
OJ L 112, 24.4.2012, p. 21. 
OJ L 112, 24.4.2012, p. 95. 

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Commission  has  transmitted  to  the  Council  is  composed  of  this  series  of  proposals 
for Council directives on the one hand, as well as of a proposal for a single Council 
regulation  which  covers  the  relevant  European  Parliament  and  Council  regulations 
and decisions as well as the relevant Council regulations and decisions on the other 
hand.  This  is  in  line  with  the  approach  which  was  taken  in  the  past  in  view  of  the 
accession of Bulgaria and Romania4. 

It is foreseen that all the legal acts included in this package will be published in the 
Official Journal of the European Union at the same date. 

The present proposal and the other proposals included in this package will take into 
account  technical  adaptations  to  the  acquis  which  were  published  in  the  Official 
Journal  of  the  European  Union  until  1  September  2012.  The  reasons  for  this  are  to 
provide sufficient time for the legislative processes involved on the one hand, and for 
the  fulfilment  of  the  ensuing  transposition  and  notification  obligations  by  Member 
States as regards directives on the other hand. Adaptations which may be necessary 
to  the  acquis  published  in  the  Official  Journal  of  the  European  Union  after  1 
September  2012  will  be  foreseen  in  the  relevant  acts  themselves  or  done  at  a  later 
stage  through  the  appropriate  procedure.  In  addition,  the  Commission  intends  to 
informally provide a list of such legislation to Member States in early July 2013. 

2. 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS 

As  this  proposal  is  of  a  purely  technical  nature  and  does  not  involve  any  political 
choices, consultations with interested parties or impact assessments would not have 
made sense. 

4 

OJ L 363, 20.12.2006, p. 1. 

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3. 

LEGAL ELEMENTS OF THE PROPOSAL 

The proposal is based on Article 50 of the Act concerning the conditions of accession 
of the Republic of Croatia. 

The  principles  of subsidiarity and  proportionality are fully respected. The action of 
the  Union  is  necessary  under  the  principle  of  subsidiarity  (Article  5  (3)  TEU) 
because  it  concerns  technical  adaptations  to  legal  acts  which  were  enacted  by  the 
Union.  The  proposal  respects  the  principle  of  proportionality  (Article  5  (4)  TEU) 
because it does not go beyond what is necessary to reach the objective pursued. 

4. 

BUDGETARY IMPLICATION 

The proposal has no budgetary implications.  

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2013/0032 (NLE) 

Proposal for a 

COUNCIL DIRECTIVE 

adapting certain directives in the field of taxation, by reason of the accession of Croatia 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union, 

Having regard to the Treaty of Accession of the Republic of Croatia, and in particular Article 
3(4) thereof, 

Having regard to the Act of Accession of the Republic of Croatia, and in particular Article 50 
thereof, 

Having regard to the proposal from the Commission, 

Whereas: 

(1) 

(2) 

Pursuant to Article 50 of the Act of Accession, where acts of the institutions adopted 
prior  to  accession  require  adaptation  by  reason  of  accession,  and  the  necessary 
adaptations  have  not  been  provided  for  in  the  Act  of  Accession  or  its  Annexes,  the 
Council, acting by qualified majority on a proposal from the Commission, shall, to this 
end, adopt the necessary acts, if the original act was not adopted by the Commission. 

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 adaptations 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. 

(3) 

Directives  83/182/EEC1,  2003/49/EC2,  2008/7/EC3,  2009/133/EC4  and  2011/96/EU5 
should therefore be amended accordingly, 

1 
2 
3 
4 
5 

OJ L 105, 23.4.1983, p. 59. 
OJ L 157, 26.6.2003, p. 49. 
OJ L 46, 21.2.2008, p. 11. 
OJ L 310, 25.11.2009, p. 34. 
OJ L 345, 29.12.2011, p. 8. 

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HAS ADOPTED THIS DIRECTIVE: 

Article 1 

Directives  83/182/EEC,  2003/49/EC,  2008/7/EC,  2009/133/EC  and  2011/96/EU  shall  be 
amended as set out in the Annex. 

Article 2 

1. 

Member States shall adopt and publish, by the date of accession of the Republic of 
Croatia to the European Union at the latest, the laws, regulations and administrative 
this  Directive.  They  shall  forthwith 
provisions  necessary 
communicate to the Commission the text of those provisions. 

to  comply  with 

They  shall  apply  those  provisions  from  the  date  of  accession  of  the  Republic  of 
Croatia to the European Union. 

When  Member  States  adopt  those  provisions,  they  shall  contain  a  reference  to  this 
Directive  or  be  accompanied  by  such  a  reference  on  the  occasion  of  their  official 
publication. Member States shall determine how such reference is to be made. 

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. 

This Directive shall enter into force subject to, and as from the date of the entry into force of 
the Treaty of Accession of the Republic of Croatia. 

Article 3 

Article 4 

This Directive is addressed to the Member States. 

Done at Brussels,  

For the Council 
The President 

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TAXATION 

ANNEX  

1. 

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): 

In the Annex, the following is added: 

'CROATIA 

– 

poseban  porez  na  osobne  automobile,  ostala  motorna  vozila,  plovila  i 
zrakoplove (Zakon o posebnim porezima na osobne automobile, ostala motorna 
vozila, plovila i zrakoplove)'. 

2. 

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): 

(a) 

In  Article  3  point  (a)(iii),  the  following  indent  is  inserted  after  the  entry  for 
France: 

– 

'porez na dobit in Croatia,' 

(b) 

In the Annex, the following point is inserted: 

'(ac)  companies  under  Croatian  law  known  as:  "dioničko  društvo",  "društvo  s 
ograničenom  odgovornošću",  and  other  companies  constituted  under  Croatian 
law subject to Croatian profit tax'. 

3. 

32008  L  0007:  Council  Directive  2008/7/EC  of  12  February  2008  concerning 
indirect taxes on the raising of capital (OJ L 46, 21.2.2008, p. 11): 

Annex I is replaced by the following: 

'ANNEX I 

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

(1)  Companies  incorporated  under  Council  Regulation  (EC)  No  2157/2001  of  8 

October 2001 on the Statute for a European company (SE)* 

(2) 

companies under Belgian law known as: 

(i) société anonyme/naamloze vennootschap 

(ii)  société  en  commandite  par  actions/commanditaire  vennootschap  op 
aandelen 

(iii).société privée à responsabilité limitée/besloten vennootschap met beperkte 
aansprakelijkheid 

EN 

7 

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(3) 

companies under Bulgarian law known as: 

(i) "Акционерно дружество" 

(ii) "Командитно дружество с акции" 

(iii) "Дружество с ограничена отговорност" 

(4) 

companies under Czech law known as: 

(i) akciová společnost 

(ii) komanditní společnost 

(iii) společnost s ručením omezeným 

(5) 

companies under Danish law known as: 

(i) aktieselskab 

(ii) kommandit-aktieselskab 

(6) 

companies under German law known as: 

(i) Aktiengesellschaft 

(ii) Kommanditgesellschaft auf Aktien 

(iii) Gesellschaft mit beschränkter Haftung 

(7) 

companies under Estonian law known as: 

(i) täisühing 

(ii) usaldusühing 

(iii) osaühing 

(iv) aktsiaselts 

(v) tulundusühistu 

(8) 

companies  under  Irish  law  known  as:  companies  incorporated  with  limited 
liability 

(9) 

companies under Greek law known as: 

(i) Ανώνυμος Εταιρία 

(ii) Ετερόρρυθμος κατά μετοχάς Εταιρία 

(iii) Εταιρία Περιωρισμένης Ευθύνης 

(10)  companies under Spanish law known as: 

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8 

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(i) sociedad anónima 

(ii) sociedad comanditaria por acciones 

(iii) sociedad de responsabilidad limitada 

(11)  companies under French law known as: 

(i) société anonyme 

(ii) société en commandite par actions 

(iii) société à responsabilité limitée 

(12)  companies under Croatian law known as:  

(i) dioničko društvo 

(ii) društvo s ograničenom odgovornošću 

(13)  companies under Italian law known as: 

(i) società per azioni 

(ii) società in accomandita per azioni 

(iii) società a responsabilità limitata 

(14)  companies under Cypriot law known as: εταιρείες περιορισμένης ευθύνης 

(15)  companies under Latvian law known as: kapitālsabiedrība 

(16)  companies under Lithuanian law known as: 

(i) akcinė bendrovė 

(ii) uždaroji akcinė bendrovė 

(17)  companies under Luxembourg law known as: 

(i) société anonyme 

(ii) société en commandite par actions 

(iii) société à responsabilité limitée 

(18)  companies under Hungarian law known as: 

(i) részvénytársaság 

(ii) korlátolt felelősségű társaság 

(19)  companies under Maltese law known as: 

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(i) Kumpaniji ta’ Responsabilità Limitata 

(ii) Soċjetajiet in akkomandita li l-kapital tagħhom jkun maqsum f’azzjonijiet 

(20)  companies under Dutch law known as: 

(i) naamloze vennootschap 

(ii) besloten vennootschap met beperkte aansprakelijkheid 

(iii) open commanditaire vennootschap 

(21)  companies under Austrian law known as: 

(i) Aktiengesellschaft 

(ii) Gesellschaft mit beschränkter Haftung 

(22)  companies under Polish law known as: 

(i) spółka akcyjna 

(ii) spółka z ograniczoną odpowiedzialnością 

(23)  companies under Portuguese law known as: 

(i) sociedade anónima 

(ii) sociedade em comandita por acções 

(iii) sociedade por quotas 

(24)  companies under Romanian law known as: 

(i) "societăți în nume colectiv" 

(ii) "societăți în comandită simplă" 

(iii) "societăți pe acțiuni" 

(iv) "societăți în comandită pe acțiuni" 

(v) "societăți cu răspundere limitată" 

(25)  companies under Slovenian law known as: 

(i) delniška družba 

(ii) komanditna delniška družba 

(iii) družba z omejeno odgovornostjo 

(26)  companies under Slovak law known as: 

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(i) akciová spoločnosť 

(ii) spoločnosť s ručením obmedzeným 

(iii) komanditná spoločnosť 

(27)  companies under Finnish law known as: 

(i) osakeyhtiö – aktiebolag 

(ii) osuuskunta – andelslag 

(iii) säästöpankki – sparbank 

(iv) vakuutusyhtiö – försäkringsbolag 

(28)  companies under Swedish law known as: 

(i) aktiebolag 

(ii) försäkringsaktiebolag 

(29)  companies  under  the  law  of  the  United  Kingdom  known  as:  companies 

incorporated with limited liability. 

________________________ 

* OJ L 294, 10.11.2001, p. 1. ' 

4. 

32009 L 0133: Council Directive 2009/133/EC of 19 October 2009 on the common 
system  of  taxation  applicable  to  mergers,  divisions,  partial  divisions,  transfers  of 
assets and exchanges of shares concerning companies of different Member States and 
to the transfer of the registered office of an SE or SCE between Member States (OJ L 
310 of 25.11.2009, p. 34): 

Annex I is replaced by the following:

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'ANNEX I 

PART A 

LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a) 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

companies  (SE)  incorporated  under  Regulation  (EC)  No  2157/2001  of  8 
October 2001 on the Statute for a European company* 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 (SCE) incorporated under 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 
involvement  of 
employees****; 

regard 

the 

to 

aansprakelijkheid""société 

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 
à 
vennootschap  met  beperkte 
beperkte 
responsabilité 
aansprakelijkheid", 
responsabilité 
illimitée"/"coöperatieve  vennootschap  met  onbeperkte  aansprakelijkheid", 
firma",  "société  en 
"société  en  nom  collectif"/"vennootschap  onder 
commandite 
public 
undertakings which have adopted one of the abovementioned legal forms, and 
other companies constituted under Belgian law subject to the Belgian corporate 
tax; 

limitée"/"coöperatieve 
"société 

vennootschap  met 

simple"/"gewone 

vennootschap", 

commanditaire 

coopérative 

coopérative 

à 

companies  under  Bulgarian  law  known  as  "събирателното  дружество", 
"командитното  дружество",  "дружеството  с  ограничена  отговорност", 
"акционерното  дружество", 
акции", 
"кооперации",  "кооперативни  съюзи",  and  "държавни  предприятия" 
constituted under Bulgarian law and carrying on commercial activities; 

"командитното  дружество 

с 

companies under Czech law known as "akciová společnost" and "společnost s 
ručením omezeným"; 

companies under Danish law known as "aktieselskab" and "anpartsselskab" and 
other companies subject to tax under the Corporation Tax Act, in so far as their 
taxable  income  is  calculated  and  taxed  in  accordance  with  the  general  tax 
legislation rules applicable to "aktieselskaber"; 

law 

known 

under  German 

companies 
"Aktiengesellschaft", 
"Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", 
und 
"Versicherungsverein 
Wirtschaftsgenossenschaft",  "Betriebe  gewerblicher  Art  von 
juristischen 
Personen  des  öffentlichen  Rechts",  and  other  companies  constituted  under 
German law subject to German corporate tax; 

Gegenseitigkeit", 

"Erwerbs- 

auf 

as 

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(g) 

(h) 

(i) 

(j) 

(k) 

companies  under  Estonian 
"osaühing", "aktsiaselts" and "tulundusühistu"; 

law  known  as  "täisühing",  "usaldusühing", 

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

companies  under  Greek  law  known  as  "ανώνυμη  εταιρεία"  and  "εταιρεία 
περιορισμένης ευθύνης (Ε.Π.Ε.)"; 

companies  under  Spanish  law  known  as  "sociedad  anónima",  "sociedad 
comanditaria por acciones", "sociedad de responsabilidad limitada", and those 
public law bodies which operate under private law; 

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 
constituted under French law subject to the French corporate tax; 

(l) 

companies  under  Croatian  law  known  as:  "dioničko  društvo",  "društvo  s 
ograničenom  odgovornošću",  and  other  companies  constituted  under  Croatian 
law subject to Croatian profit tax; 

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

(n) 

companies (εταιρείες) under Cypriot law as defined in the income tax laws; 

(o) 

companies under Latvian law known as "akciju sabiedrība" and "sabiedrība ar 
ierobežotu atbildību"; 

(p) 

companies incorporated under the law of Lithuania; 

(q) 

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’épargne-pension", 
"association  d’assurances  mutuelles", 
"entreprise  de  nature  commerciale,  industrielle  ou  minière  de  l’État,  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 the Luxembourg corporate tax; 

(r) 

companies  under  Hungarian  law  known  as  "közkereseti  társaság",  "betéti 
társaság", "közös vállalat", "korlátolt felelősségű társaság", "részvénytársaság", 
"egyesülés", "közhasznú társaság" and "szövetkezet"; 

EN 

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(s) 

(t) 

(u) 

(v) 

companies  under  Maltese  law  known  as  "Kumpaniji  ta’  Responsabilita 
Limitata"  and  "Soċjetajiet  en  commandite  li  l-kapital  tagħhom  maqsum 
f’azzjonijiet"; 

companies  under  Dutch  law  known  as  "naamloze  vennootschap",  "besloten 
"open  commanditaire 
vennootschap  met  beperkte  aansprakelijkheid", 
vennootschap", "coöperatie", "onderlinge waarborgmaatschappij", "fonds voor 
gemene  rekening",  "vereniging  op  coöperatieve  grondslag"  and  "vereniging 
welke  op  onderlinge  grondslag  als  verzekeraar  of  kredietinstelling  optreedt", 
and  other  companies  constituted  under  Dutch  law  subject  to  the  Dutch 
corporate tax; 

companies  under  Austrian  law  known  as  "Aktiengesellschaft",  "Gesellschaft 
mit beschränkter Haftung", and "Erwerbs- und Wirtschaftsgenossenschaften"; 

companies  under  Polish  law  known  as  "spółka  akcyjna"  and  "spółka  z 
ograniczoną odpowiedzialnością"; 

(w)  commercial  companies  or  civil  law  companies  having  a  commercial  form  as 
well  as  other  legal  persons  carrying  on  commercial  or  industrial  activities, 
which are incorporated under Portuguese law; 

(x) 

(y) 

(z) 

companies  under  Romanian  law  known  as  "societăţi  pe  acţiuni",  "societăţi  în 
comandită pe acţiuni" and "societăţi cu răspundere limitată"; 

companies  under  Slovenian  law  known  as  "delniška  družba",  "komanditna 
družba" and "družba z omejeno odgovornostjo"; 

companies  under  Slovak  law  known  as  "akciová  spoločnosť",  "spoločnosť  s 
ručením obmedzeným" and "komanditná spoločnosť"; 

(aa)  (companies  under  Finnish 
"osuuskunta"/"andelslag", 
"vakuutusyhtiö"/"försäkringsbolag"; 

law  known  as  "osakeyhtiö"/"aktiebolag", 
and 

"säästöpankki"/"sparbank" 

(ab)  companies  under  Swedish  law  known  as  "aktiebolag",  "bankaktiebolag", 
and 

"ekonomiska 

"sparbanker" 

föreningar", 

"försäkringsaktiebolag", 
"ömsesidiga försäkringsbolag"; 

(ac)  companies incorporated under the law of the United Kingdom 

__________________________________ 

* 

OJ L 294, 10.11.2001, p. 1. 

**  OJ L 294, 10.11.2001, p. 22. 

***  OJ L 207, 18.8.2003, p.1. 

**** OJ L 207, 18.8.2003, p. 25.'

EN 

14 

   EN 

PART B 

LIST OF TAXES REFERRED TO IN ARTICLE 3(C) 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

impôt des sociétés/vennootschapsbelasting in Belgium, 

корпоративен данък in Bulgaria, 

daň z příjmů právnických osob in the Czech Republic, 

selskabsskat in Denmark, 

Körperschaftsteuer in Germany, 

tulumaks in Estonia, 

corporation tax in Ireland, 

φόρος εισοδήματος νομικών προσώπων κερδοσκοπικού χαρακτήρα in Greece, 

impuesto sobre sociedades in Spain, 

impôt sur les sociétés in France, 

porez na dobit in Croatia, 

imposta sul reddito delle società in Italy, 

φόρος εισοδήματος in Cyprus, 

uzņēmumu ienākuma nodoklis in Latvia, 

pelno mokestis in Lithuania, 

impôt sur le revenu des collectivités in Luxembourg, 

társasági adó in Hungary, 

taxxa fuq l-income in Malta, 

vennootschapsbelasting in the Netherlands, 

Körperschaftsteuer in Austria, 

podatek dochodowy od osób prawnych in Poland, 

imposto sobre o rendimento das pessoas colectivas in Portugal, 

impozit pe profit in Romania, 

davek od dobička pravnih oseb in Slovenia, 

daň z príjmov právnických osôb in Slovakia, 

EN 

15 

   EN 

– 

– 

– 

yhteisöjen tulovero/inkomstskatten för samfund in Finland, 

statlig inkomstskatt in Sweden, 

corporation tax in the United Kingdom.' 

5. 

32011 L 0096: Council Directive 2011/96/EU of 30 November 2011 on the common 
system  of  taxation  applicable  in  the  case  of  parent  companies  and  subsidiaries  of 
different Member States (OJ L 345, 29.12.2011, p. 8):  

(a) In Annex I, Part A is replaced by the following: 

'Part A List of companies referred to in Article 2 (a) (i): 

(a) 

(b) 

(c) 

(d) 

(e) 

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****; 

en 

par 

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

limitée"/"coöperatieve 
"société 

vennootschap  met 

simple"/"gewone 

vennootschap", 

commanditaire 

coopérative 

à 

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

"командитното  дружество 

с 

companies  under  Czech  law  known  as:  "akciová  společnost",  "společnost 
s ručením omezeným"; 

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";  

EN 

16 

   EN 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

law 

known 

under  German 

companies 
"Aktiengesellschaft", 
"Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", 
"Versicherungsverein 
und 
Wirtschaftsgenossenschaft",  "Betriebe  gewerblicher  Art  von 
juristischen 
Personen  des  öffentlichen  Rechts",  and  other  companies  constituted  under 
German law subject to German corporate tax;  

Gegenseitigkeit", 

"Erwerbs- 

auf 

as 

companies  under  Estonian  law  known  as:  "täisühing",  "usaldusühing", 
"osaühing", "aktsiaselts", "tulundusühistu"; 

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

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;  

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");  

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  constituted  under 
French law subject to French corporate tax;  

(l) 

companies  under  Croatian  law  known  as:  "dioničko  društvo",  "društvo  s 
ograničenom  odgovornošću",  and  other  companies  constituted  under  Croatian 
law subject to Croatian profit tax; 

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

responsibilità 

(n)  under Cypriot law: "εταιρείες" as defined in the Income Tax laws; 

(o) 

companies  under  Latvian  law  known  as:  "akciju  sabiedrība",  "sabiedrība  ar 
ierobežotu atbildību"; 

(p) 

companies incorporated under the law of Lithuania; 

(q) 

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'épargne-pension", 
"association  d'assurances  mutuelles", 

EN 

17 

   EN 

"entreprise  de  nature  commerciale,  industrielle  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 Luxembourg corporate tax;  

companies  under  Hungarian  law  known  as:  "közkereseti  társaság",  "betéti 
társaság", "közös vállalat", "korlátolt felelősségű társaság", "részvénytársaság", 
"egyesülés", "szövetkezet"; 

companies  under  Maltese  law  known  as:  "Kumpaniji  ta’  Responsabilita’ 
Limitata",  "Soċjetajiet  en  commandite 
tagħhom  maqsum 
f’azzjonijiet"; 

l-kapital 

li 

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  grondslag  als  verzekeraar  of  kredietinstelling  optreedt", 
and  other  companies  constituted  under  Dutch  law  subject  to  Dutch  corporate 
tax;  

companies  under  Austrian  law  known  as  "Aktiengesellschaft",  "Gesellschaft 
mit  beschränkter  Haftung",  "Versicherungsvereine  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;  

companies  under  Polish 
ograniczoną odpowiedzialnością"; 

law  known  as:  "spółka  akcyjna",  "spółka  z 

(r) 

(s) 

(t) 

(u) 

(v) 

(w)  commercial companies or civil law companies having a commercial form and 
cooperatives  and  public  undertakings  incorporated  in  accordance  with 
Portuguese law;  

(x) 

(y) 

(z) 

companies under Romanian law known as: "societăţi pe acţiuni", "societăţi în 
comandită pe acţiuni", "societăţi cu răspundere limitată"; 

companies  under  Slovenian  law  known  as:  "delniška  družba",  "komanditna 
družba", "družba z omejeno odgovornostjo"; 

companies  under  Slovak  law  known  as:  "akciová  spoločnosť",  "spoločnosť 
s ručením obmedzeným", "komanditná spoločnosť"; 

(aa)  companies  under  Finnish 

law  known  as 

"osakeyhtiö"/"aktiebolag", 

"osuuskunta"/"andelslag","säästöpankki"/"sparbank"and 
"vakuutusyhtiö"/"försäkringsbolag"; 

(ab)  companies under Swedish law known as "aktiebolag", "försäkringsaktiebolag", 
försäkringsbolag", 
föreningar",  "sparbanker",  "ömsesidiga 

"ekonomiska 
"försäkringsföreningar"; 

(ac)  companies incorporated under the law of the United Kingdom. 

EN 

18 

   EN 

__________________________ 

* 

OJ L 294, 10.11.2001, p. 1. 

**  OJ L 294, 10.11.2001, p. 22. 

***  OJ L 207, 18.8.2003, p.1. 

**** OJ L 207, 18.8.2003, p. 25.' 

(b) 

In Annex I, Part B (List of taxes referred to in Article 2(a)(iii)), the following is 
added after the entry for France: 

'– 

porez na dobit in Croatia,' 

EN 

19 

   EN