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Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia

Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia

Directive 2013/13/EU · Directive · 5 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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Directives 83/182/EEC, 2003/49/EC, 2008/7/EC, 2009/133/EC and 2011/96/EU are amended as set out in the Annex to this Directive.

Article 2

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1.   Member States shall adopt and publish, by the date of accession of Croatia to the Union at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions. They shall apply those provisions from the date of accession of Croatia to the Union. When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made. 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

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This Directive shall enter into force subject to and as from the date of the entry into force of the Treaty of Accession of Croatia.

Supplementary provisions

ANNEXSupplementary provisions

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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,’.

Implementing measures in the Member States

Transposition links come from the Member States’ notifications published on EUR-Lex. Only high-confidence matches held on LawPlayer are listed; see EUR-Lex for the complete list.

Other acts of the same type
Directive 2009/3/EC of the European Parliament and of the Council of 11 March 2009 amending Council Directive 80/181/EEC on the approximation of the laws of the Member States relating to units of measurement (Text with EEA relevance )Directive 2009/12/EC of the European Parliament and of the Council of 11 March 2009 on airport charges (Text with EEA relevance)Council Directive 2009/13/EC of 16 February 2009 implementing the Agreement concluded by the European Community Shipowners’ Associations (ECSA) and the European Transport Workers’ Federation (ETF) on the Maritime Labour Convention, 2006, and amending Directive 1999/63/ECCommission Directive 2009/8/EC of 10 February 2009 amending Annex I to Directive 2002/32/EC of the European Parliament and of the Council as regards maximum levels of unavoidable carry-over of coccidiostats or histomonostats in non-target feed (Text with EEA relevance)Commission Directive 2009/5/EC of 30 January 2009 amending Annex III to Directive 2006/22/EC of the European Parliament and of the Council on minimum conditions for the implementation of Council Regulations (EEC) Nos 3820/85 and 3821/85 concerning social legislation relating to road transport activities (Text with EEA relevance)Commission Directive 2009/4/EC of 23 January 2009 counter measures to prevent and detect manipulation of records of tachographs, amending Directive 2006/22/EC of the European Parliament and of the Council on minimum conditions for the implementation of Council Regulations (EEC) Nos 3820/85 and 3821/85 concerning social legislation relating to road transport activities and repealing Council Directive 88/599/EEC (Text with EEA relevance)Directive 2008/122/EC of the European Parliament and of the Council of 14 January 2009 on the protection of consumers in respect of certain aspects of timeshare, long-term holiday product, resale and exchange contracts (Text with EEA relevance)Commission Directive 2009/1/EC of 7 January 2009 amending, for the purposes of its adaptation to technical progress, Directive 2005/64/EC of the European Parliament and of the Council on the type-approval of motor vehicles with regard to their reusability, recyclability and recoverability (Text with EEA relevance)Council Directive 2008/119/EC of 18 December 2008 laying down minimum standards for the protection of calves (Codified version)Council Directive 2008/120/EC of 18 December 2008 laying down minimum standards for the protection of pigs (Codified version)Commission Directive 2008/124/EC of 18 December 2008 limiting the marketing of seed of certain species of fodder plants and oil and fibre plants to seed which has been officially certified as basic seed or certified seed (Codified version) (Text with EEA relevance)Directive 2008/105/EC of the European Parliament and of the Council of 16 December 2008 on environmental quality standards in the field of water policy, amending and subsequently repealing Council Directives 82/176/EEC, 83/513/EEC, 84/156/EEC, 84/491/EEC, 86/280/EEC and amending Directive 2000/60/EC of the European Parliament and of the Council

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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