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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)
OJ L 352M, 31.12.2008, p. 757–764
(MT)
Special edition in Bulgarian: Chapter 09 Volume 003 P. 126 - 133
Special edition in Romanian: Chapter 09 Volume 003 P. 126 - 133
Special edition in Croatian: Chapter 09 Volume 001 P. 238 - 245
In force
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.
(9) OJ L 157, 26.6.2003, p. 38.
(10) OJ L 157, 26.6.2003, p. 49.
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:
The following is added to Article 3(1)(a): ‘Companies under Bulgarian law known as:
Companies under Romanian law known as:
|
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:
|
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:
|
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:
|
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:
The following is added to the Annex: ‘BULGARIA
ROMANIA
|
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:
|
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:
|
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:
In the Annex, the following is inserted between the entries for Belgium and Spain:
and, between the entries for Portugal and Slovakia:
|
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:
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