Considerations on COM(2013)53 - Adaptation of certain directives in the field of taxation, by reason of the accession of Croatia

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dossier COM(2013)53 - Adaptation of certain directives in the field of taxation, by reason of the accession of Croatia.
document COM(2013)53 EN
date May 13, 2013
 
table>(1)Pursuant to Article 50 of the Act of Accession of Croatia, 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 that Act of Accession or in the Annexes thereto, 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 and adopted the Treaty of Accession of Croatia 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 those 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 (1), 2003/49/EC (2), 2008/7/EC (3), 2009/133/EC (4) and 2011/96/EU (5) should therefore be amended accordingly,