Annexes to 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
ANNEX

1.In the Annex to Directive 83/182/EEC, the following is added:

‘CROATIA

—poseban porez na motorna vozila (Zakon o posebnom porezu na motorna vozila (Narodne novine broj 15/13))’.

2.Directive 2003/49/EC is amended as follows:

(a)in Article 3(a)(iii), the following is inserted after the entry for France:

‘—porez na dobit in Croatia,’;

(b)in the Annex, the following point is added:

‘(z)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.In Annex I to Directive 2008/7/EC, the following point is inserted:

‘(11a)companies under Croatian law known as:

(i)dioničko društvo

(ii)društvo s ograničenom odgovornošću’.

4.Annex I to Directive 2009/133/EC is amended as follows:

(a)in Part A, the following point is inserted:

‘(ka)companies under Croatian law known as: “dioničko društvo”, “društvo s ograničenom odgovornošću”, and other companies constituted under Croatian law subject to Croatian profit tax;’;

(b)in Part B the following is inserted after the entry for France:

‘—porez na dobit in Croatia,’.

5.Annex I to Directive 2011/96/EU is amended as follows:

(a)in Part A, the following point is inserted:

‘(ka)companies under Croatian law known as: “dioničko društvo”, “društvo s ograničenom odgovornošću”, and other companies constituted under Croatian law subject to Croatian profit tax;’;

(b)in Part B, the following is inserted after the entry for France:

‘—porez na dobit in Croatia,’.