CELEX: 52013PC0053
Language: en
Date: 2013-02-08
Title: Proposal for a COUNCIL DIRECTIVE adapting certain directives in the field of taxation, by reason of the accession of Croatia

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		52013PC0053
		
			Proposal for a COUNCIL DIRECTIVE adapting certain directives in the field of taxation, by reason of the accession of Croatia /* COM/2013/053 final - 2013/0032 (NLE) */
			
				
		
		
			
			   	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 Union[1]
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 Croatia[2].
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 Act[3] 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
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 Romania[4].
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.
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. 
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)       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.
(2)       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/EEC[5], 2003/49/EC[6], 2008/7/EC[7], 2009/133/EC[8] and 2011/96/EU[9] should therefore be amended
accordingly,
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
provisions necessary to comply with this Directive. They shall forthwith
communicate to the Commission the text of those provisions.
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.
Article 3
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 4
This Directive is addressed to the
Member States.
Done at Brussels, 
                                                                       For
the Council
                                                                       The
President
                                                                       
ANNEX 
TAXATION
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
(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:
(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:
(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:
(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:
'ANNEX I
PART A
LIST OF COMPANIES REFERRED TO IN ARTICLE 3(a)
(a)         
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 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 the Belgian corporate
tax;
(c)         
companies under Bulgarian law known as "събирателното
дружество",
"командитното
дружество",
"дружеството
с ограничена
отговорност",
"акционерното
дружество",
"командитното
дружество с
акции", "кооперации",
"кооперативни
съюзи", and "държавни
предприятия"
constituted under Bulgarian law and carrying on commercial activities;
(d)         
companies under Czech law known as "akciová společnost" and "společnost s ručením omezeným";
(e)         
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";
(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;
(g)         
companies under Estonian law known as "täisühing", "usaldusühing",
"osaühing", "aktsiaselts" and "tulundusühistu";
(h)         
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;
(i)           
companies under Greek law known as "ανώνυμη
εταιρεία" and "εταιρεία
περιορισμένης
ευθύνης (Ε.Π.Ε.)";
(j)           
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;
(k)         
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’assurances
mutuelles", "association
d’épargne-pension", "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";
(s)          
companies under Maltese law known as "Kumpaniji ta’ Responsabilita Limitata" and
"Soċjetajiet en commandite li l-kapital
tagħhom maqsum f’azzjonijiet";
(t)           
companies under Dutch law known as "naamloze vennootschap", "besloten vennootschap met beperkte aansprakelijkheid",
"open commanditaire 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;
(u)         
companies under Austrian law known as "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", and
"Erwerbs- und Wirtschaftsgenossenschaften";
(v)         
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)         
companies under Romanian law known as "societăţi pe acţiuni", "societăţi în comandită pe acţiuni"
and "societăţi cu răspundere
limitată";
(y)         
companies under Slovenian law known as "delniška družba", "komanditna družba" and "družba z omejeno odgovornostjo";
(z)          
companies under Slovak law known as "akciová spoločnosť", "spoločnosť s ručením obmedzeným"
and "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", "bankaktiebolag",
"försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker" and "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.'
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,
–              
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)         
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; 
(g)         
companies under Estonian law known as: "täisühing", "usaldusühing",
"osaühing", "aktsiaselts", "tulundusühistu";
(h)         
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; 
(i)           
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; 
(j)           
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"); 
(k)         
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 responsibilità limitata", "società cooperative", "società di mutua assicurazione", and private
and public entities whose activity is wholly or principally commercial; 
(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'assurances mutuelles", "association d'épargne-pension", "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;

(r)          
companies under Hungarian law known as: "közkereseti
társaság", "betéti társaság",
"közös vállalat", "korlátolt felelősségű társaság",
"részvénytársaság", "egyesülés", "szövetkezet";
(s)          
companies under Maltese law known as: "Kumpaniji
ta’ Responsabilita’ Limitata", "Soċjetajiet
en commandite li l-kapital tagħhom maqsum f’azzjonijiet";
(t)           
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; 
(u)         
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; 
(v)         
companies under Polish law known as: "spółka akcyjna", "spółka z ograniczoną odpowiedzialnością";
(w)       
commercial companies or civil law companies
having a commercial form and cooperatives and public undertakings incorporated
in accordance with Portuguese law; 
(x)         
companies under Romanian law known as: "societăţi pe acţiuni", "societăţi în comandită pe acţiuni", "societăţi cu răspundere limitată";
(y)         
companies under Slovenian law known as: "delniška družba", "komanditna družba", "družba z omejeno odgovornostjo";
(z)          
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", "ekonomiska föreningar",
"sparbanker", "ömsesidiga försäkringsbolag", "försäkringsföreningar";
(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.'
(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,'
[1]               OJ L 112, 24.4.2012, p. 10.
[2]               OJ L 112, 24.4.2012, p. 21.
[3]               OJ L 112, 24.4.2012, p. 95.
[4]               OJ L 363, 20.12.2006, p. 1.
[5]               OJ L 105, 23.4.1983, p. 59.
[6]               OJ L 157, 26.6.2003, p. 49.
[7]               OJ L 46, 21.2.2008, p. 11.
[8]               OJ L 310, 25.11.2009, p. 34.
[9]               OJ L 345, 29.12.2011, p. 8.