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

• CELEX: Directive 2013/13/EU
• Articles: 5

Article 1

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

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

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.

Article 4

This Directive is addressed to the Member States.

Schedules & Appendices

ANNEX

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,’.