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Kapitola :Annex II
Název :Technical adaptation - 9.TAXATION
Jazyk :Anglicky
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Plný text: AA2003/ACT/Annex II/en 1682 9. 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). The following is added to Article 3(1)(a): "Companies under Czech law known as: – "akciová společnost" – "komanditní společnost" – "společnost s ručením omezeným"; Companies under Cypriot law known as: – "ĺôáéńĺßĺň đĺńéďńéóěÝíçň ĺőčýíçň"; Companies under Latvian law known as: – "kapitâlsabiedrîba"; Companies under Hungarian law known as: – "részvénytársaság" – "korlátolt felelősségű társaság"; Companies under Maltese law known as: – "Kumpaniji ta’ Responsabilitŕ Limitata" – "Soċjetajiet en commandite li l-kapital tagħhom maqsum f’azzjonijiet"; Companies under Polish law known as: – "spółka akcyjna" – "spółka z ograniczoną odpowiedzialnością"; Companies under Slovenian law known as: – "delniška družba" – "komanditna delniška družba" – "družba z omejeno odgovornostjo"; Companies under Slovak law known as: – "akciová spoločnosť" – "spoločnosť s ručením obmedzeným" – "komanditná spoločnosť". 2. 31976 L 0308: Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ L 73, 19.3.1976, p. 18), 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 1071: Council Directive 79/1071/EEC of 6.12.1979 (OJ L 331, 27.12.1979, p. 10), – 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 0108: Council Directive 92/108/EEC of 14.12.1992 (OJ L 390, 31.12.1992, p. 124), – 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), – 32001 L 0044: Council Directive 2001/44/EC of 15.6.2001 (OJ L 175, 28.6.2001, p. 17). The following is added to the sixth indent of Article 3: "in Malta: Taxxa fuq Dokumenti u Trasferimenti in Slovenia: (i) davek od prometa zavarovalnih poslov (ii) požarna taksa". 3. 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). (a) the following Article is added after Article 24: "Article 24 bis In implementing Article 24(2) to (6), the following Member States may grant an exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency of: – in the Czech Republic: EUR 35 000; – in Estonia: EUR 16 000; – in Cyprus: EUR 15 600; – in Latvia: EUR 17 200; – in Lithuania: EUR 29 000; – in Hungary: EUR 35 000; – in Malta: EUR 37 000 when the economic activity consists principally in the supply of goods, EUR 24 300 when the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14 600 in other cases, namely service providers with a high value added (low inputs); – in Poland: EUR 10 000; – in Slovenia: EUR 25 000; – in Slovakia: EUR 35 000. Such exemptions shall not have any effect on own resources for which the basis of assessment will have to be re-established in accordance with Council Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax *. ____________________ * OJ L 155, 7.6.1989, p. 9. Regulation as last amended by Regulation (EC, Euratom) No 1026/1999 (OJ L 126, 20.5.1999, p. 1)."; (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 and of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004"; (c) in TITLE XVIc, the second indent of Article 28p(1) is replaced by the following: "– "new Member States" shall mean the territory of the Member States acceding to the European Union on 1 January 1995 and on 1 May 2004, as defined for each of those Member States in Article 3 of this Directive,"; (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: - when, in respect of Austria, Finland and Sweden, the date of the first use of the means of transport was before 1 January 1987; - when, in respect of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, the date of the first use of the means of transport was before 1 May 1996; – when the amount of tax due by reason of the importation is insignificant.". 4. 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 and indirect taxation (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). (a) the following is added to Article 1(3): "in the Czech Republic: Daně z příjmů Daň z nemovitostí Daň dědická, daň darovací a daň z převodu nemovitostí Daň z přidané hodnoty Spotřební daně in Estonia: Tulumaks Sotsiaalmaks Maamaks in Cyprus: Öüńďň ĹéóďäŢěáôďň ´Ĺęôáęôç ĹéóöďńÜ ăéá ôçí ˘ěőíá ôçň Äçěďęńáôßáň Öüńďň Ęĺöáëáéďő÷éęţí Ęĺńäţí Öüńďň Áęßíçôçň Éäéďęôçóßáň in Latvia: iedzîvotâju ienâkuma nodoklis nekustamâ îpađuma nodoklis uzňçmumu ienâkuma nodoklis in Lithuania: Gyventojř pajamř mokestis Pelno mokestis Ámoniř ir organizacijř nekilnojamojo turto mokestis Ţemës mokestis Mokestis už valstybinius gamtos išteklius Mokestis už aplinkos teršimą Naftos ir dujř iđtekliř mokestis Paveldimo turto mokestis in Hungary: személyi jövedelemadó társasági adó osztalékadó általános forgalmi adó jövedéki adó építményadó telekadó in Malta: Taxxa fuq l-income in Poland: Podatek dochodowy od osób prawnych Podatek dochodowy od osób fizycznych Podatek od czynności cywilnoprawnych in Slovenia: Dohodnina Davki občanov Davek od dobička pravnih oseb Posebni davek na bilančno vsoto bank in hranilnic in Slovakia: daň z príjmov fyzických osôb daň z príjmov právnických osôb daň z dedičstva daň z darovania daň z prevodu a prechodu nehnuteľností daň z nehnuteľností daň z pridanej hodnoty spotrebné dane" (b) The following is added to Article 1(5): "in the Czech Republic: Ministr financí or an authorised representative in Estonia: Rahandusminister or an authorised representative in Cyprus: Őđďőńăüň Ďéęďíďěéęţí or an authorised representative in Latvia: Finanšu ministrs or an authorised representative in Lithuania: Finansř ministras or an authorised representative in Hungary: A pénzügyminiszter or an authorised representative in Malta: Il-Ministru responsabbli għall-Finanzi or an authorised representative in Poland: Minister Finansów or an authorised representative in Slovenia: Minister za finance or an authorised representative in Slovakia: Minister financií or an authorised representative". 5. 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). (a) the following is added to Point D of Annex C: "- the Czech Republic: Finanční úřad pro Prahu 1 – Estonia: Maksuamet – Cyprus: Őđďőńăĺßď Ďéęďíďěéęţí, ÔěŢěá Ôĺëůíĺßůí, Őđçńĺóßá Ö.Đ.Á. – Latvia: Valsts ieňçmumu dienesta Lielo nodokďu maksâtâju pârvalde – Lithuania: Vilniaus apskrities valstybinë mokesčiř inspekcija – Hungary: Adó- és Pénzügyi Ellenőrzési Hivatal – Malta: Id-Dipartiment tat-Taxxa fuq il-Valur Miżjud fil-Ministeru tal-Finanzi – Poland: Drugi Urząd Skarbowy Warszawa Śródmieście – Slovenia: Davčni urad Ljubljana – Slovakia: Daňový úrad Bratislava I'"; (b) the following is added to the first paragraph of point I of Annex C: "CZK ... EEK ... CYP … LVL … LTL … HUF … MTL ... PLN … SIT ... SKK …"; (c) the following is added to the second paragraph of point I of Annex C: CZK ... EEK ... CYP … LVL … LTL … HUF … MTL ... PLN … SIT ... SKK … ". 6. 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). The following is added to the Annex: "THE CZECH REPUBLIC - silniční daň CYPRUS - Ď đĺńß Ôĺëůíĺéáęţí Äáóěţí ęáé Öüńůí Ęáôáíáëţóĺůň Íüěďň - Ď đĺńß Ěç÷áíďęéíŢôůí Ď÷çěÜôůí ęáé Ôńď÷áßáň ĘéíŢóĺůň Íüěďň ôďő 1972, üđůň ôńďđďđďéŢčçęĺ - Ďé đĺńß Ěç÷áíďęéíŢôůí Ď÷çěÜôůí ęáé Ôńď÷áßáň ĘéíŢóĺůň Ęáíďíéóěďß ôďő 1984, üđůň ôńďđďđďéŢčçęáí LATVIA – akcîzes nodoklis (likums "Par akcîzes nodokli", pieňemts 1999. gada 25. novembrî) – transportlîdzekďu ikgadçjâ nodeva (likums "Par transportlîdzekďu ikgadçjo nodevu", pieňemts 2001. gada 22. novembrî) LITHUANIA – Prekiř apyvartos mokestis (Ţin., 2002, Nr. 56-2229) MALTA – Dazju tas-Sisa fuq Vetturi bil-Mutur (Att dwar Taxxa tar-Reġistrazzjoni tal-Vetturi bil-Mutur, Kap. 368) SLOVENIA – davki od prometa motornih vozil (Zakon o davkih na motorna vozila, Ur.l. RS, št. 52/99) SLOVAKIA – Zákon o cestnej dani". 7. 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). (a) The following is added to Article 3(c): "– Daň z příjmů právnických osob in the Czech Republic, - Tulumaks in Estonia, - Öüńďň ĹéóďäŢěáôďň in Cyprus, - uzňçmumu ienâkuma nodoklis in Latvia, - Pelno mokestis in Lithuania, - Társasági adó in Hungary, - Taxxa fuq l-income in Malta, - Podatek dochodowy od osób prawnych in Poland, - Davek od dobička pravnih oseb in Slovenia, - Daň z príjmov právnických osôb in Slovakia". (b) The following is added to the Annex: "(p) companies under Czech law known as: "akciová společnost", "společnost s ručením omezeným"; (q) companies under Estonian law known as: "täisühing", "usaldusühing", "osaühing", "aktsiaselts", "tulundusühistu"; (r) under Cypriot law: "ĺôáéńĺßĺň" as defined in the Income Tax laws; (s) companies under Latvian law known as: "akciju sabiedrîba", "sabiedrîba ar ierobeţotu atbildîbu"; (t) companies incorporated under the law of Lithuania; (u) companies under Hungarian law known as: "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelősségű társaság", "részvénytársaság", "egyesülés", "közhasznú társaság", "szövetkezet"; (v) companies under Maltese law known as: "Kumpaniji ta’ Responsabilita’ Limitata", "Soċjetajiet en commandite li l-kapital tagħhom maqsum f’azzjonijiet"; (w) companies under Polish law known as: "spółka akcyjna", "spółka z ograniczoną odpowiedzialnością"; (x) companies under Slovenian law known as: "delniška družba", "komanditna družba", "družba z omejeno odgovornostjo"; (y) companies under Slovak law known as: "Akciová spoločnosť", "Spoločnosť s ručením obmedzeným", "Komanditná spoločnosť"". 8. 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). (a) The following is added to Article 2(c): - "Daň z příjmů právnických osob in the Czech Republic - Tulumaks in Estonia - Öüńďň ĹéóďäŢěáôďň in Cyprus - uzňçmumu ienâkuma nodoklis in Latvia - Pelno mokestis in Lithuania - Társasági adó, osztalékadó in Hungary - Taxxa fuq l-income in Malta - Podatek dochodowy od osób prawnych in Poland - Davek od dobička pravnih oseb in Slovenia - daň z príjmov právnických osôb in Slovakia". (b) The following is added to the Annex: "(p) companies under Czech law known as: "akciová společnost", "společnost s ručením omezeným"; (q) companies under Estonian law known as: "täisühing", "usaldusühing", "osaühing", "aktsiaselts", "tulundusühistu"; (r) under Cypriot law: "ĺôáéńĺßĺň" as defined in the Income Tax laws; (s) companies under Latvian law known as: "akciju sabiedrîba", "sabiedrîba ar ierobeţotu atbildîbu"; (t) companies incorporated under the law of Lithuania; (u) companies under Hungarian law known as: "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelősségű társaság", "részvénytársaság", "egyesülés", "szövetkezet"; (v) companies under Maltese law known as: "Kumpaniji ta’ Responsabilita’ Limitata", "Soċjetajiet en commandite li l-kapital tagħhom maqsum f’azzjonijiet"; (w) companies under Polish law known as: "spółka akcyjna", "spółka z ograniczoną odpowiedzialnością"; (x) companies under Slovenian law known as: "delniška družba", "komanditna družba", "družba z omejeno odgovornostjo"; (y) companies under Slovak law known as: "akciová spoločnosť", "spoločnosť s ručením obmedzeným", "komanditná spoločnosť"". 9. 31992 L 0083: Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21). The following is added to Article 22: "6. 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.". "7. Slovakia and Hungary 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.". 10. 31992 R 2719: Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty (OJ L 276, 19.9.1992, p. 1), as amended by: – 31993 R 2225: Commission Regulation (EEC) No 2225/93 of 27.7.1993 (OJ L 198, 7.8.1993, p. 5). (a) Article 2a(2) is replaced by the following: "2. Accompanying documents drawn up in accordance with paragraph 1 shall contain in that part of Box 24 which is reserved for the consignor's signature, one of the following indications: – Dispensa de firma – Podpis prominut – Fritaget for underskrift – Freistellung von der Unterschriftsleistung – Allkirjanőudest loobutud – Äĺí áđáéôĺßôáé őđďăńáöŢ – Signature waived – Dispense de signature – Dispensa dalla firma – Derîgs bez paraksta – Parašo nereikalaujama – Aláírás alól mentesítve – Firma mhux meħtieġa – Van ondertekening vrijgesteld – Z pominięciem podpisu – Dispensa de assinatura - Podpis sa nevyžaduje – Opustitev podpisa"; (b) in Annex É, Explanatory notes, point 2, Box 12, the list of abbreviations is replaced by the following: "BE Belgium CZ Czech Republic DK Denmark DE Germany EE Estonia GR Greece ES Spain FR France IE Ireland IT Italy CY Cyprus LV Latvia LT Lithuania LU Luxembourg HU Hungary MT Malta NL Netherlands AT Austria PL Poland PT Portugal SI Slovenia SK Slovakia FI Finland SE Sweden GB United Kingdom".
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