This document is an excerpt from the EUR-Lex website
Document 32006L0098
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
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
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
OJ L 363, 20/12/2006, p. 129–136
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV) This document has been published in a special edition(s)
(BG, RO, HR)
OJ L 352M, 31/12/2008, p. 757–764
(MT)
In force
Relation | Act | Comment | Subdivision concerned | From | To |
---|---|---|---|---|---|
Modifies | 31969L0335 | Completion | article 3.1 | 01/01/2007 | |
Modifies | 31977L0388 | Replacement | article 28 QD. | 01/01/2007 | |
Modifies | 31977L0388 | Amendment | title 16 QT. | 01/01/2007 | |
Modifies | 31977L0799 | Completion | article 1.3 | 01/01/2007 | |
Modifies | 31977L0799 | Completion | article 1.5 | 01/01/2007 | |
Modifies | 31979L1072 | Completion | annex C. | 01/01/2007 | |
Modifies | 31983L0182 | Completion | annex | 01/01/2007 | |
Modifies | 31990L0434 | Completion | article 3.C) | 01/01/2007 | |
Modifies | 31990L0434 | Completion | annex | 01/01/2007 | |
Modifies | 31990L0435 | Completion | article 2.1 | 01/01/2007 | |
Modifies | 31990L0435 | Replacement | annex | 01/01/2007 | |
Modifies | 32003L0048 | Completion | annex | 01/01/2007 | |
Modifies | 32003L0049 | Completion | annex | 01/01/2007 | |
Modifies | 32003L0049 | Completion | article 3.A) | 01/01/2007 |
Relation | Act | Comment | Subdivision concerned | From | To |
---|---|---|---|---|---|
Corrected by | 32006L0098R(01) | (RO) | |||
Repealed by | 32006L0112 | Partial repeal | 01/01/2007 | ||
Implicitly repealed by | 32008L0007 | Partial repeal | 01/01/2009 | ||
Implicitly repealed by | 32008L0009 | Partial repeal | 01/01/2010 | ||
Modified by | 32009L0133 | Partial repeal | |||
Implicitly repealed by | 32011L0016 | Partial repeal | 01/01/2013 | ||
Modified by | 32011L0096 | Partial repeal |
20.12.2006 |
EN |
Official Journal of the European Union |
L 363/129 |
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 Community,
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) |
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. |
(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 69/335/EEC (2), 77/388/EEC (3), 77/799/EEC (4), 79/1072/EEC (5), 83/182/EEC (6), 90/434/EEC (7), 90/435/EEC (8), 2003/48/EC (9) and 2003/49/EC (10) should therefore be amended accordingly, |
HAS ADOPTED THIS DIRECTIVE:
Article 1
Directives 69/335/EEC, 77/388/EEC, 77/799/EEC, 79/1072/EEC, 83/182/EEC, 90/434/EEC, 90/435/EEC, 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 communicate 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.
Done at Brussels, 20 November 2006
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.
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), |
— |
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:
|
(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:
|
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’. |
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:
|
(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). |
(a) |
The following is added to Article 3(c):
|
(b) |
The following is added to the Annex:
|
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):
|
(b) |
The Annex is replaced by the following: ‘ANNEX LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)
|
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):
|
(b) |
The following is added to the Annex:
|