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Document 12005SPN03/04

Protocol concerning the conditions and arrangements for admission of the Republic of Bulgaria and Romania to the European Union - Annex III:List referred to in Article 16 of the Protocol: adaptations to acts adopted by the institutions - 4.Taxation

IO L 157, 21.6.2005, pp. 86–88 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Legal status of the document In force

Date of document:
25/04/2005
Date of effect:
01/01/2007; Teacht i bhfeidhm Féach 12005S/TTE/04 - P2
Date of signature:
25/04/2005; Lucsamburg
Date of end of validity:
No end date
Author:
An Bhulgáir, An Rómáin, Na Ballstáit
Form:
Conradh
Depositary:
an Iodáil - Rialtas
Authentic language:
Bulgáiris, Spáinnis, Seicis, Danmhairgis, Gearmáinis, Eastóinis, Gréigis, Béarla, Fraincis, Gaeilge, Iodáilis, Laitvis, Liotuáinis, Ungáiris, Máltais, Ollainnis, Polainnis, Portaingéilis, Rómáinis, Slóvaicis, Slóivéinis, Fionlainnis, Sualainnis
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Select all documents mentioning this document
Modifies:
Relation Act Comment Subdivision concerned From To
Modifies 31977L0388 Tabhairt chun críche airteagal 24 BI 01/01/2007
Modifies 31992L0083 Athchur airteagal 22.7 01/01/2007
Modifies 31992L0083 Athchur airteagal 22.6 01/01/2007
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Related document(s):

12005SPN03/04



Official Journal L 157 , 21/06/2005 P. 0086 - 0088


4. CÁNACHAS

1. 31977 L 0388: Séú Treoir 77/388/CEE ón gComhairle an 17 Bealtaine 1977 maidir le comhchuibhiú dhlíthe na mBallstát a bhaineann le cánacha láimhdeachais — Comhchóras cánach breisluacha: aonbhonn measúnachta (IO L 145, 13.6.1977, lch. 1), mar atá arna leasú le:

- 11979 H: An Ionstraim i dtaobh coinníollacha aontachais agus oiriúnuithe na gConarthaí — Aontachas na Poblachta Heilléanaí (IO L 291, 19.11.1979, lch. 95),

- 31980 L 0368: Treoir 80/368/CEE ón gComhairle an 26.3.1980 (IO L 90, 3.4.1980, lch. 41),

- 31984 L 0386: Treoir 84/386/CEE ón gComhairle an 31.7.1984 (IO L 208, 3.8.1984, lch. 58),

- 11985 I: An Ionstraim i dtaobh coinníollacha aontachais agus oiriúnuithe na gConarthaí — Aontachas Ríocht na Spáinne agus Phoblacht na Portaingéile (IO L 302, 15.11.1985, lch. 167),

- 31989 L 0465: Treoir 89/465/CEE ón gComhairle an 18.7.1989 (IO L 226, 3.8.1989, lch. 21),

- 31991 L 0680: Treoir 91/680/CEE ón gComhairle an 16.12.1991 (IO L 376, 31.12.1991, lch. 1),

- 31992 L 0077: Treoir 92/77/CEE ón gComhairle an 19.10.1992 (IO L 316, 31.10.1992, lch. 1),

- 31992 L 0111: Treoir 92/111/CEE ón gComhairle an 14.12.1992 (IO L 384, 30.12.1992, lch. 47),

- 31994 L 0004: Treoir 94/4/CE ón gComhairle an 14.2.1994 (IO L 60, 3.3.1994, lch. 14),

- 31994 L 0005: Treoir 94/5/CE ón gComhairle an 14.2.1994 (IO L 60, 3.3.1994, lch. 16),

- 31994 L 0076: Treoir 94/76/CE ón gComhairle an 22.12.1994 (IO L 365, 31.12.1994, lch. 53),

- 31995 L 0007: Treoir 95/7/CE ón gComhairle an 10.4.1995 (IO L 102, 5.5.1995, lch. 18),

- 31996 L 0042: Treoir 96/42/CE ón gComhairle an 25.6.1996 (IO L 170, 9.7.1996, lch. 34),

- 31996 L 0095: Treoir 96/95/CE ón gComhairle an 20.12.1996 (IO L 338, 28.12.1996, lch. 89),

- 31998 L 0080: Treoir 98/80/CE ón gComhairle an 12.10.1998 (IO L 281, 17.10.1998, lch. 31),

- 31999 L 0049: Treoir 1999/49/CE ón gComhairle an 25.5.1999 (IO L 139, 2.6.1999, lch. 27),

- 31999 L 0059: Treoir 1999/59/CE ón gComhairle an 17.6.1999 (IO L 162, 26.6.1999, lch. 63),

- 31999 L 0085: Treoir 1999/85/CE ón gComhairle an 22.10.1999 (IO L 277, 28.10.1999, lch. 34),

- 32000 L 0017: Treoir 2000/17/CE ón gComhairle an 30.3.2000 (IO L 84, 5.4.2000, lch. 24),

- 32000 L 0065: Treoir 2000/65/CE ón gComhairle an 17.10.2000 (IO L 269, 21.10.2000, lch. 44),

- 32001 L 0004: Treoir 2001/4/CE ón gComhairle an 19.1.2001 (IO L 22, 24.1.2001, lch. 17),

- 32001 L 0115: Treoir 2001/115/CE ón gComhairle an 20.12.2001 (IO L 15, 17.1.2002, lch. 24),

- 32002 L 0038: Treoir 2002/38/CE ón gComhairle an 7.5.2002 (IO L 128, 15.5.2002, lch. 41),

- 32002 L 0093: Treoir 2002/93/CE ón gComhairle an 3.12.2002 (IO L 331, 7.12.2002, lch. 27),

- 12003 T: An Ionstraim i dtaobh coinníollacha aontachais agus oiriúnuithe na gConarthaí — Aontachas Phoblacht na Seice, Phoblacht na hEastóine, Phoblacht na Cipire, Phoblacht na Laitvia, Phoblacht na Liotuáine, Phoblacht na hUngáire, Phoblacht Mhálta, Phoblacht na Polainne, Phoblacht na Slóivéine agus Phoblacht na Slóvaice (IO L 236, 23.9.2003, lch. 33),

- 32003 L 0092: Treoir 2003/92/CE ón gComhairle an 7.10.2003 (IO L 260, 11.10.2003, lch. 8),

- 32004 L 0007: Treoir 2004/7/CE ón gComhairle an 20.1.2004 (IO L 27, 30.1.2004, lch. 44),

- 32004 L 0015: Treoir 2004/15/CE ón gComhairle an 10.2.2004 (IO L 52, 21.2.2004, lch. 61),

- 32004 L 0066: Treoir 2004/66/CE ón gComhairle an 26.4.2004 (IO L 168, 1.5.2004, lch. 35).

In Airteagal 24a, cuirtear an méid seo a leanas isteach roimh an bhfleasc

- "— in the Czech Republic: EUR 35000":

- "— in Bulgaria: EUR 25600;"

agus cuirtear an méid seo a leanas isteach i ndiaidh na fleisce

- "— in Poland: EUR 10000":

- "— in Romania: EUR 35000 ;".

2. 31992 L 0083: Treoir 92/83/CEE ón gComhairle an 19 Deireadh Fómhair 1992 maidir le struchtúir na ndleachtanna máil ar alcól agus ar dheochanna alcólacha a chomhchuibhiú (IO L 316, 31.10.1992, lch. 21), mar atá arna leasú le:

- 12003 T: An Ionstraim i dtaobh na gcoinníollacha aontachais agus oiriúnuithe na gConarthaí — Aontachas Phoblacht na Seice, Phoblacht na hEastóine, Phoblacht na Cipire, Phoblacht na Laitvia, Phoblacht na Liotuáine, Phoblacht na hUngáire, Phoblacht Mhálta, Phoblacht na Polainne, Phoblacht na Slóivéine agus Phoblacht na Slóvaice (IO L 236, 23.9.2003, lch. 33).

(a) Cuirtear an méid seo a leanas in ionad Airteagal 22(6):

"6. Bulgaria and the Czech Republic may apply a reduced rate of excise duty, of not less than 50 % of the standard national rate of excise duty on ethyl alcohol, to ethyl alcohol produced by fruit growers' distilleries producing, on an annual basis, more than 10 hectolitres of ethyl alcohol from fruit supplied to them by fruit growers' households. The application of the reduced rate shall be limited to 30 litres of fruit spirits per producing fruit growers' household per year, destined exclusively for their personal consumption."

(b) Cuirtear an méid seo a leanas in ionad Airteagal 22(7):

"7. Hungary, Romania and Slovakia may apply a reduced rate of excise duty, of not less than 50 % of the standard national rate of excise duty on ethyl alcohol, to ethyl alcohol produced by fruit growers' distilleries producing, on an annual basis, more than 10 hectolitres of ethyl alcohol from fruit supplied to them by fruit growers' households. The application of the reduced rate shall be limited to 50 litres of fruit spirits per producing fruit growers' household per year, destined exclusively for their personal consumption. The Commission will review this arrangement in 2015 and report to the Council on possible modifications.".

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