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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ANNEX XII

CORRELATION TABLE

ANNEX XII附則

ANNEX XII CORRELATION TABLE Directive 67/227/EEC Directive 77/388/EEC Amending Directives Other acts This Directive Article 1, first paragraph       Article 1(1) Article 1, second and third paragraphs       — Article 2, first, second and third paragraphs       Article 1(2), first, second and third subparagraphs Articles 3, 4 and 6       —   Article 1     —   Article 2, point (1)     Article 2(1)(a) and (c)   Article 2, point (2)     Article 2(1)(d)   Article 3(1), first indent     Article 5, point (2)   Article 3(1), second indent     Article 5, point (1)   Article 3(1), third indent     Article 5, points (3) and (4)   Article 3(2)     —   Article 3(3), first subparagraph, first indent     Article 6(2)(a) and (b)   Article 3(3), first subparagraph, second indent     Article 6(2)(c) and (d)   Article 3(3), first subparagraph, third indent     Article 6(2)(e), (f) and (g)   Article 3(3) second subparagraph, first indent     Article 6(1)(b)   Article 3(3) second subparagraph, second indent     Article 6(1)(c)   Article 3(3), second subparagraph, third indent     Article 6(1)(a)   Article 3(4), first subparagraph, first and second indents     Article 7(1)   Article 3(4), second subparagraph, first second and third indents     Article 7(2)   Article 3(5)     Article 8   Article 4(1) and (2)     Article 9(1), first and second subparagraphs   Article 4(3)(a), first subparagraph, first sentence     Article 12(1)(a)   Article 4(3)(a), first subparagraph, second sentence     Article 12(2), second subparagraph   Article 4(3)(a), second subparagraph     Article 12(2), third subparagraph   Article 4(3)(a), third subparagraph     Article 12(2), first subparagraph   Article 4(3)(b), first subparagraph     Article 12(1)(b)   Article 4(3)(b), second subparagraph     Article 12(3)   Article 4(4), first subparagraph     Article 10   Article 4(4), second and third subparagraphs     Article 11, first and second paragraphs   Article 4(5), first, second and third subparagraphs     Article 13(1), first, second and third subparagraphs   Article 4(5), fourth subparagraph     Article 13(2)   Article 5(1)     Article 14(1)   Article 5(2)     Article 15(1)   Article 5(3)(a), (b) and (c)     Article 15(2)(a), (b) and (c)   Article 5(4)(a), (b) and (c)     Article 14(2)(a), (b) and (c)   Article 5(5)     Article 14(3)   Article 5(6), first and second sentences     Article 16, first and second paragraphs   Article 5(7)(a), (b) and (c)     Article 18(a), (b) and (c)   Article 5(8), first sentence     Article 19, first paragraph   Article 5(8), second and third sentences     Article 19, second paragraph   Article 6(1), first subparagraph     Article 24(1)   Article 6(1), second subparagraph, first, second and third indents     Article 25(a), (b) and (c)   Article 6(2), first subparagraph, points (a) and (b)     Article 26(1)(a) and (b)   Article 6(2), second subparagraph     Article 26(2)   Article 6(3)     Article 27   Article 6(4)     Article 28   Article 6(5)     Article 29   Article 7(1)(a) and (b)     Article 30, first and second paragraphs   Article 7(2)     Article 60   Article 7(3), first and second subparagraphs     Article 61, first and second paragraphs   Article 8(1)(a), first sentence     Article 32, first paragraph   Article 8(1)(a), second and third sentences     Article 36, first and second paragraphs   Article 8(1)(b)     Article 31   Article 8(1)(c), first subparagraph     Article 37(1)   Article 8(1)(c), second subparagraph, first indent     Article 37(2), first subparagraph   Article 8(1)(c), second subparagraph, second and third indents     Article 37(2), second and third subparagraphs   Article 8(1)(c), third subparagraph     Article 37(2), fourth subparagraph   Article 8(1)(c), fourth subparagraph     Article 37(3), first subparagraph   Article 8(1)(c), fifth subparagraph     —   Article 8(1)(c), sixth subparagraph     Article 37(3), second subparagraph   Article 8(1)(d), first and second subparagraphs     Article 38(1) and (2)   Article 8(1)(e), first sentence     Article 39, first paragraph   Article 8(1)(e), second and third sentences     Article 39, second paragraph   Article 8(2)     Article 32, second paragraph   Article 9(1)     Article 43   Article 9(2) introductory sentence     —   Article 9(2)(a)     Article 45   Article 9(2)(b)     Article 46   Article 9(2)(c), first and second indents     Article 52(a) and (b)   Article 9(2)(c), third and fourth indents     Article 52(c)   Article 9(2)(e), first to sixth indents     Article 56(1)(a) to (f)   Article 9(2)(e), seventh indent     Article 56(1)(l)   Article 9(2)(e), eighth indent     Article 56(1)(g)   Article 9(2)(e), ninth indent     Article 56(1)(h)   Article 9(2)(e), tenth indent, first sentence     Article 56(1)(i)   Article 9(2)(e), tenth indent, second sentence     Article 24(2)   Article 9(2)(e), tenth indent, third sentence     Article 56(1)(i)   Article 9(2)(e), eleventh and twelfth indents     Article 56(1)(j) and (k)   Article 9(2)(f)     Article 57(1)   Article 9(3)     Article 58, first and second paragraphs   Article 9(3)(a) and (b)     Article 58, first paragraph, points (a) and (b)   Article 9(4)     Article 59(1) and (2)   Article 10(1)(a) and (b)     Article 62, points (1) and (2)   Article 10(2), first subparagraph, first sentence     Article 63   Article 10(2), first subparagraph, second and third sentences     Article 64(1) and (2)   Article 10(2), second subparagraph     Article 65   Article 10(2), third subparagraph, first, second and third indents     Article 66(a), (b) and (c)   Article 10(3), first subparagraph, first sentence     Article 70   Article 10(3), first subparagraph, second sentence     Article 71(1), first subparagraph   Article 10(3), second subparagraph     Article 71(1), second subparagraph   Article 10(3), third subparagraph     Article 71(2)   Article 11(A)(1)(a)     Article 73   Article 11(A)(1)(b)     Article 74   Article 11(A)(1)(c)     Article 75   Article 11(A)(1)(d)     Article 77   Article 11(A)(2)(a)     Article 78, first paragraph, point (a)   Article 11(A)(2)(b), first sentence     Article 78, first paragraph, point (b)   Article 11(A)(2)(b), second sentence     Article 78, second paragraph   Article 11(A)(3)(a) and (b)     Article 79, first paragraph, points (a) and (b) Article 87(a) and (b)   Article 11(A)(3)(c), first sentence     Article 79, first paragraph, point (c)   Article 11(A)(3)(c), second sentence     Article 79, second paragraph   Article 11(A)(4),first and second subparagraphs     Article 81, first and second paragraphs   Article 11(A)(5)     Article 82   Article 11(A)(6), first subparagraph, first and second sentences     Article 80(1), first subparagraph   Article 11(A)(6), first subparagraph, third sentence     Article 80(1), second subparagraph   Article 11(A)(6), second subparagraph     Article 80(1), first subparagraph   Article 11(A)(6), third subparagraph     –Article 80(2)   Article 11(A)(6), fourth subparagraph     Article 80(3)   Article 11(A)(7), first and second subparagraphs     Article 72, first and second paragraphs   Article 11(B)(1)     Article 85   Article 11(B)(3)(a)     Article 86(1)(a)   Article 11(B)(3)(b), first subparagraph     Article 86(1)(b)   Article 11(B)(3)(b), second subparagraph     Article 86(2)   Article 11(B)(3)(b), third subparagraph     Article 86(1)(b)   Article 11(B)(4)     Article 87   Article 11(B)(5)     Article 88   Article 11(B)(6), first and second subparagraphs     Article 89, first and second paragraphs   Article 11(C)(1), first and second subparagraphs     Article 90(1) and (2)   Article 11(C)(2), first subparagraph     Article 91(1)   Article 11(C)(2), second subparagraph, first and second sentences     Article 91(2), first and second subparagraphs   Article 11(C)(3), first and second indents     Article 92(a) and (b)   Article 12(1)     Article 93, first paragraph   Article 12(1)(a)     Article 93, second paragraph, point (a)   Article 12(1)(b)     Article 93, second paragraph, point (c)   Article 12(2), first and second indents     Article 95, first and second paragraphs   Article 12(3)(a), first subparagraph, first sentence     Article 96   Article 12(3)(a), first subparagraph, second sentence     Article 97(1)   Article 12(3)(a), second subparagraph     Article 97(2)   Article 12(3)(a), third subparagraph, first sentence     Article 98(1)   Article 12(3)(a), third subparagraph, second sentence     Article 98(2), first subparagraph Article 99(1)   Article 12(3)(a), fourth subparagraph     Article 98(2), second subparagraph   Article 12(3)(b), first sentence     Article 102, first paragraph   Article 12(3)(b), second, third and fourth sentences     Article 102, second paragraph   Article 12(3)(c), first subparagraph     Article 103(1)   Article 12(3)(c), second subparagraph, first and second indents     Article 103(2)(a) and (b)   Article 12(4), first subparagraph     Article 99(2)   Article 12(4), second subparagraph, first and second sentences     Article 100, first and second paragraphs   Article 12(4), third subparagraph     Article 101   Article 12(5)     Article 94(2)   Article 12(6)     Article 105   Article 13(A)(1), introductory sentence     Article 131   Article 13(A)(1)(a) to (n)     Article 132(1)(a) to (n)   Article 13(A)(1)(o), first sentence     Article 132(1)(o)   Article 13(A)(1)(o), second sentence     Article 132(2)   Article 13(A)(1)(p) and (q)     Article 132(1)(p) and (q)   Article 13(A)(2)(a), first to fourth indents     Article 133(a) to (d)   Article 13(A)(2)(b), first and second indents     Article 134(a) and (b)   Article 13(B), introductory sentence     Article 131   Article 13(B)(a)     Article 135(1)(a)   Article 13(B)(b), first subparagraph     Article 135(1)(l)   Article 13(B)(b), first subparagraph, points (1) to (4)     Article 135(2), first subparagraph, points (a) to (d)   Article 13(B)(b), second subparagraph     Article 135(2), second subparagraph   Article 13(B)(c)     Article 136(a) and (b)   Article 13(B)(d)     —   Article 13(B)(d), points (1) to (5)     Article 135(1)(b) to (f)   Article 13(B)(d), point (5), first and second indents     Article 135(1)(f)   Article 13(B)(d), point (6)     Article 135(1)(g)   Article 13(B)(e) to (h)     Article 135(1)(h) to (k)   Article 13(C), first subparagraph, point (a)     Article 137(1)(d)   Article 13(C), first subparagraph, point (b)     Article 137(1)(a), (b) and (c)   Article 13(C), second subparagraph     Article 137(2), first and second subparagraphs   Article 14(1), introductory sentence     Article 131   Article 14(1)(a)     Article 140(a)   Article 14(1)(d), first and second subparagraphs     Article 143(b) and (c)   Article 14(1)(e)     Article 143(e)   Article 14(1)(g), first to fourth indents     Article 143(f) to (i)   Article 14(1)(h)     Article 143(j)   Article 14(1)(i)     Article 144   Article 14(1)(j)     Article 143(k)   Article 14(1)(k)     Article 143(l)   Article 14(2), first subparagraph     Article 145(1)   Article 14(2), second subparagraph, first, second and third indents     Article 145(2), first, second and third subparagraphs   Article 14(2), third subparagraph     Article 145(3)   Article 15, introductory sentence     Article 131   Article 15, point (1)     Article 146(1)(a)   Article 15, point (2), first subparagraph     Article 146(1)(b)   Article 15, point (2), second subparagraph, first and second indents     Article 147(1), first subparagraph, points (a) and (b)   Article 15, point (2), second subparagraph, third indent, first part of the sentence     Article 147(1), first subparagraph, point (c)   Article 15, point (2), second subparagraph, third indent, second part of the sentence     Article 147(1), second subparagraph   Article 15, point (2), third subparagraph, first and second indents     Article 147(2), first and second subparagraphs   Article 15, point (2), fourth subparagraph     Article 147(2), third subparagraph   Article 15, point (3)     Article 146(1)(d)   Article 15, point (4), first subparagraph, points (a) and (b)     Article 148(a)   Article 15, point (4), first subparagraph, point (c)     Article 148(b)   Article 15, point (4), second subparagraph, first and second sentences     Article 150(1) and (2)   Article 15, point (5)     Article 148(c)   Article 15, point (6)     Article 148(f)   Article 15, point (7)     Article 148(e)   Article 15, point (8)     Article 148(d)   Article 15, point (9)     Article 148(g)   Article 15, point (10), first subparagraph, first to fourth indents     Article 151(1), first subparagraph, points (a) to (d)   Article 15, point (10), second subparagraph     Article 151(1), second subparagraph   Article 15, point (10), third subparagraph     Article 151(2)   Article 15, point (11)     Article 152   Article 15, point (12), first sentence     Article 146(1)(c)   Article 15, point (12), second sentence     Article 146(2)   Article 15, point (13)     Article 146(1)(e)   Article 15, point (14), first and second subparagraphs     Article 153, first and second paragraphs   Article 15, point (15)     Article 149   Article 16(1)     —   Article 16(2)     Article 164(1)   Article 16(3)     Article 166   Article 17(1)     Article 167   Article 17(2), (3) and (4)     —   Article 17(5), first and second subparagraphs     Article 173(1), first and second subparagraphs   Article 17(5), third subparagraph, points (a) to (e)     Article 173(2)(a) to (e)   Article 17(6)     Article 176   Article 17(7), first and second sentences     Article 177, first and second paragraphs   Article 18(1)     —   Article 18(2), first and second subparagraphs     Article 179, first and second paragraphs   Article 18(3)     Article 180   Article 18(4), first and second subparagraphs     Article 183, first and second paragraphs   Article 19(1), first subparagraph, first indent     Article 174(1), first subparagraph, point (a)   Article 19(1), first subparagraph, second indent, first sentence     Article 174(1), first subparagraph, point (b)   Article 19(1), first subparagraph, second indent, second sentence     Article 174(1), second subparagraph   Article 19(1), second subparagraph     Article 175(1)   Article 19(2), first sentence     Article 174(2)(a)   Article 19(2), second sentence     Article 174(2)(a) and (b)   Article 19(2), third sentence     Article 174(3)   Article 19(3), first subparagraph, first and second sentences     Article 175(2), first subparagraph   Article 19(3), first subparagraph, third sentence     Article 175(2), second subparagraph   Article 19(3), second subparagraph     Article 175(3)   Article 20(1), introductory sentence     Article 186   Article 20(1)(a)     Article 184   Article 20(1)(b), first part of the first sentence     Article 185(1)   Article 20(1)(b), second part of the first sentence     Article 185(2), first subparagraph   Article 20(1)(b), second sentence     Article 185(2), second subparagraph   Article 20(2), first subparagraph, first sentence     Article 187(1), first subparagraph   Article 20(2), first subparagraph, second and third sentences     Article 187(2), first and second subparagraphs   Article 20(2), second and third subparagraphs     Article 187(1), second and third subparagraphs   Article 20(3), first subparagraph, first sentence     Article 188(1), first subparagraph   Article 20(3), first subparagraph, second sentence     Article 188(1), second and third subparagraphs   Article 20(3), first subparagraph, third sentence     Article 188(2)   Article 20(3), second subparagraph     Article 188(2)   Article 20(4), first subparagraph, first to fourth indents     Article 189(a) to (d)   Article 20(4), second subparagraph     Article 190   Article 20(5)     Article 191   Article 20(6)     Article 192   Article 21     —   Article 22     —   Article 22a     Article 249   Article 23, first paragraph     Article 211, first paragraph Article 260   Article 23, second paragraph     Article 211, second paragraph   Article 24(1)     Article 281   Article 24(2)     Article 292   Article 24(2)(a), first subparagraph     Article 284(1)   Article 24(2)(a), second and third subparagraphs     Article 284(2), first and second subparagraphs   Article 24(2)(b), first and second sentences     Article 285, first and second paragraphs   Article 24(2)(c)     Article 286   Article 24(3), first subparagraph     Article 282   Article 24(3), second subparagraph, first sentence     Article 283(2)   Article 24(3), second subparagraph, second sentence     Article 283(1)(a)   Article 24(4), first subparagraph     Article 288, first paragraph, points (1) to (4)   Article 24(4), second subparagraph     Article 288, second paragraph   Article 24(5)     Article 289   Article 24(6)     Article 290   Article 24(7)     Article 291   Article 24(8)(a), (b) and (c)     Article 293, points (1), (2) and (3)   Article 24(9)     Article 294   Article 24a, first paragraph, first to twelfth indents     Article 287, points (7) to (16)   Article 25(1)     Article 296(1)   Article 25(2), first to eighth indents     Article 295(1), points (1) to (8)   Article 25(3), first subparagraph, first sentence     Article 297, first paragraph, first sentence and second paragraph   Article 25(3), first subparagraph, second sentence     Article 298, first paragraph   Article 25(3), first subparagraph, third sentence     Article 299   Article 25(3), first subparagraph, fourth and fifth sentences     Article 298, second paragraph   Article 25(3), second subparagraph     Article 297, first paragraph, second sentence   Article 25(4), first subparagraph     Article 272(1), first subparagraph, point (e)   Article 25(5) and (6)     —   Article 25(7)     Article 304   Article 25(8)     Article 301(2)   Article 25(9)     Article 296(2)   Article 25(10)     Article 296(3)   Article 25(11) and (12)     —   Article 26(1) first and second sentences     Article 306(1), first and second subparagraphs   Article 26(1) third sentence     Article 306(2)   Article 26(2), first and second sentences     Article 307, first and second paragraphs   Article 26(2), third sentence     Article 308   Article 26(3), first and second sentences     Article 309, first and second paragraphs   Article 26(4)     Article 310   Article 26a(A)(a), first subparagraph     Article 311(1), point (2)   Article 26a(A)(a), second subparagraph     Article 311(2)   Article 26a(A)(b) and (c)     Article 311(1), points (3) and (4)   Article 26a(A)(d)     Article 311(1), point (1)   Article 26a(A)(e) and (f)     Article 311(1), points (5) and (6)   Article 26a(A)(g), introductory sentence     Article 311(1), point (7)   Article 26a(A)(g), first and second indents     Article 311(3)   Article 26a(B)(1)     Article 313(1)   Article 26a(B)(2)     Article 314   Article 26a(B)(2), first and second indents     Article 314(a) to (d)   Article 26a(B)(3), first subparagraph, first and second sentences     Article 315, first and second paragraphs   Article 26a(B)(3), second subparagraph     Article 312   Article 26a(B)(3), second subparagraph, first and second indents     Article 312, points (1) and (2)   Article 26a(B)(4), first subparagraph     Article 316(1)   Article 26a(B)(4), first subparagraph, points (a), (b) and (c)     Article 316(1)(a), (b) and (c)   Article 26a(B)(4), second subparagraph     Article 316(2)   Article 26a(B)(4), third subparagraph, first and second sentences     Article 317, first and second paragraphs   Article 26a(B)(5)     Article 321   Article 26a(B)(6)     Article 323   Article 26a(B)(7)     Article 322   Article 26a(B)(7)(a), (b) and (c)     Article 322(a), (b) and (c)   Article 26a(B)(8)     Article 324   Article 26a(B)(9)     Article 325   Article 26a(B)(10) first and second subparagraphs     Article 318(1), first and second subparagraphs   Article 26a(B)(10), third subparagraph, first and second indents     Article 318(2)(a) and (b)   Article 26a(B)(10), fourth subparagraph     Article 318(3)   Article 26a(B)(11), first subparagraph     Article 319   Article 26a(B)(11), second subparagraph, point (a)     Article 320(1), first subparagraph   Article 26a(B)(11), second subparagraph, points (b) and (c)     Article 320(1), second subparagraph   Article 26a(B)(11), third subparagraph     Article 320(2)   Article 26a(C)(1), introductory sentence     Article 333(1) Article 334   Article 26a(C)(1), first to fourth indents     Article 334(a) to (d)   Article 26a(C)(2), first and second indents     Article 336(a) and (b)   Article 26a(C)(3)     Article 337   Article 26a(C)(4), first subparagraph, first, second and third indents     Article 339, first paragraph, points (a), (b) and (c)   Article 26a(C)(4), second subparagraph     Article 339, second paragraph   Article 26a(C)(5), first and second subparagraphs     Article 340(1), first and second subparagraphs   Article 26a(C)(5), third subparagraph     Article 340(2)   Article 26a(C)(6), first subparagraph, first and second indents     Article 338, first paragraph, points (a) and (b)   Article 26a(C)(6), second subparagraph     Article 338, second paragraph   Article 26a(C)(7)     Article 335   Article 26a(D), introductory sentence     —   Article 26a(D)(a)     Article 313(2) Article 333(2)   Article 26a(D)(b)     Article 4(a) and (c)   Article 26a(D)(c)     Article 35 Article 139(3), first subparagraph   Article 26b(A), first subparagraph, point (i), first sentence     Article 344(1), point (1)   Article 26b(A), first subparagraph, point (i), second sentence     Article 344(2)   Article 26b(A), first subparagraph, point (ii), first to fourth indents     Article 344(1), point (2)   Article 26b(A), second subparagraph     Article 344(3)   Article 26b(A), third subparagraph     Article 345   Article 26b(B), first subparagraph     Article 346   Article 26b(B), second subparagraph     Article 347   Article 26b(C), first subparagraph     Article 348   Article 26b(C), second subparagraph, first and second sentences     Article 349(1) and (2)   Article 26b(C), third subparagraph     Article 350   Article 26b(C), fourth subparagraph     Article 351   Article 26b(D)(1)(a), (b) and (c)     Article 354(a), (b) and (c)   Article 26b(D)(2)     Article 355   Article 26b(E), first and second subparagraphs     Article 356(1), first and second subparagraphs   Article 26b(E), third and fourth subparagraphs     Article 356(2) and (3)   Article 26b(F), first sentence     Article 198(2) and (3)   Article 26b(F), second sentence     Articles 208 and 255   Article 26b(G)(1), first subparagraph     Article 352   Article 26b(G)(1), second subparagraph     —   Article 26b(G)(2)(a)     Article 353   Article 26b(G)(2)(b), first and second sentences     Article 198(1) and (3)   Article 26c(A)(a) to (e)     Article 358, points (1) to (5)   Article 26c(B)(1)     Article 359   Article 26c(B)(2), first subparagraph     Article 360   Article 26c(B)(2), second subparagraph, first part of the first sentence     Article 361(1)   Article 26c(B)(2), second subparagraph, second part of the first sentence     Article 361(1)(a) to (e)   Article 26c(B)(2), second subparagraph, second sentence     Article 361(2)   Article 26c(B)(3), first and second subparagraphs     Article 362   Article 26c(B)(4)(a) to (d)     Article 363(a) to (d)   Article 26c(B)(5), first subparagraph     Article 364   Article 26c(B)(5), second subparagraph     Article 365   Article 26c(B)(6), first sentence     Article 366(1), first subparagraph   Article 26c(B)(6), second and third sentences     Article 366(1), second subparagraph   Article 26c(B)(6), fourth sentence     Article 366(2)   Article 26c(B)(7), first sentence     Article 367, first paragraph   Article 26c(B)(7), second and third sentences     Article 367, second paragraph   Article 26c(B)(8)     Article 368   Article 26c(B)(9), first sentence     Article 369(1)   Article 26c(B)(9), second and third sentences     Article 369(2), first and second subparagraphs   Article 26c(B)(10)     Article 204(1), third subparagraph   Article 27(1) first and second sentences     Article 395(1) first and second subparagraphs   Article 27(2), first and second sentences     Article 395(2), first subparagraphs   Article 27(2), third sentence     Article 395(2), second subparagraph   Article 27(3) and (4)     Article 395(3) and (4)   Article 27(5)     Article 394   Article 28(1) and (1a)     —   Article 28(2), introductory sentence     Article 109   Article 28(2)(a), first subparagraph     Article 110, first and second paragraphs   Article 28(2)(a), second subparagraph     —   Article 28(2)(a), third subparagraph, first sentence     Article 112, first paragraph   Article 28(2)(a), third subparagraph, second and third sentences     Article 112, second paragraph   Article 28(2)(b)     Article 113   Article 28(2)(c), first and second sentences     Article 114(1), first and second subparagraphs   Article 28(2)(c), third sentence     Article 114(2)   Article 28(2)(d)     Article 115   Article 28(2)(e), first and second subparagraphs     Article 118, first and second paragraphs   Article 28(2)(f)     Article 120   Article 28(2)(g)     —   Article 28(2)(h), first and second subparagraphs     Article 121, first and second paragraphs   Article 28(2)(i)     Article 122   Article 28(2)(j)     Article 117(2)   Article 28(2)(k)     Article 116   Article 28(3)(a)     Article 370   Article 28(3)(b)     Article 371   Article 28(3)(c)     Article 391   Article 28(3)(d)     Article 372   Article 28(3)(e)     Article 373   Article 28(3)(f)     Article 392   Article 28(3)(g)     Article 374   Article 28(3a)     Article 376   Article 28(4) and (5)     Article 393(1) and (2)   Article 28(6), first subparagraph, first sentence     Article 106, first and second paragraphs   Article 28(6), first subparagraph, second sentence     Article 106, third paragraph   Article 28(6), second subparagraph, points (a), (b) and (c),     Article 107, first paragraph, points (a), (b) and (c)   Article 28(6), second subparagraph, point (d)     Article 107, second paragraph   Article 28(6), third subparagraph     Article 107, second paragraph   Article 28(6), fourth subparagraph, points (a), (b) and (c)     Article 108(a), (b) and (c)   Article 28(6), fifth and sixth subparagraphs     —   Article 28a(1), introductory sentence     Article 2(1)   Article 28a(1)(a), first subparagraph     Article 2(1)(b)(i)   Article 28a(1)(a), second subparagraph     Article 3(1)   Article 28a(1)(a), third subparagraph     Article 3(3)   Article 28a(1)(b)     Article 2(1)(b)(ii)   Article 28a(1)(c)     Article 2(1)(b)(iii)   Article 28a(1a)(a)     Article 3(1)(a)   Article 28a(1a)(b), first subparagraph, first indent     Article 3(1)(b)   Article 28a(1a)(b), first subparagraph, second and third indents     Article 3(2), first subparagraph, points (a) and (b)   Article 28a(1a)(b), second subparagraph     Article 3(2), second subparagraph   Article 28a(2), introductory sentence     —   Article 28a(2)(a)     Article 2(2), point (a) (i), (ii), and (iii)   Article 28a(2)(b), first subparagraph     Article 2(2), point (b)   Article 28a(2)(b), first subparagraph, first and second indents     Article 2(2), point (b) (i), (ii), and (iii)   Article 28a(2)(b), second subparagraph     Article 2(2), point (c)   Article 28a(3), first and second subparagraphs     Article 20, first and second paragraphs   Article 28a(4), first subparagraph     Article 9(2)   Article 28a(4), second subparagraph, first indent     Article 172(1), second subparagraph   Article 28a(4), second subparagraph, second indent     Article 172(1), first subparagraph   Article 28a(4), third subparagraph     Article 172(2)   Article 28a(5)(b), first subparagraph     Article 17(1), first subparagraph   Article 28a(5)(b), second subparagraph,     Article 17(1), second subparagraph and (2), introductory sentence   Article 28a(5)(b), second subparagraph, first indent     Article 17(2)(a) and (b)   Article 28a(5)(b), second subparagraph, second indent     Article 17(2)(c)   Article 28a(5)(b), second subparagraph, third indent     Article 17(2)(e)   Article 28a(5)(b), second subparagraph, fifth, sixth and seventh indents     Article 17(2)(f), (g) and (h)   Article 28a(5)(b), second subparagraph, eighth indent     Article 17(2)(d)   Article 28a(5)(b), third subparagraph     Article 17(3)   Article 28a(6), first subparagraph     Article 21   Article 28a(6), second subparagraph     Article 22   Article 28a(7)     Article 23   Article 28b(A)(1)     Article 40   Article 28b(A)(2), first and second subparagraphs     Article 41, first and second paragraphs   Article 28b(A)(2), third subparagraph, first and second indents     Article 42(a) and (b)   Article 28b(B)(1), first subparagraph, first and second indents     Article 33(1)(a) and (b)   Article 28b(B)(1), second subparagraph     Article 33(2)   Article 28b(B)(2), first subparagraph     Article 34(1)(a)   Article 28b(B)(2), first subparagraph, first and second indents     Article 34(1)(b) and (c)   Article 28b(B)(2), second subparagraph, first and second sentences     Article 34(2), first and second subparagraphs   Article 28b(B)(2), third subparagraph, first sentence     Article 34(3)   Article 28b(B)(2), third subparagraph, second and third sentences     —   Article 28b(B)(3), first and second subparagraphs     Article 34(4), first and second subparagraphs   Article 28b(C)(1), first indent, first subparagraph     Article 48, first paragraph   Article 28b(C)(1), first indent, second subparagraph     Article 49   Article 28b(C)(1), second and third indents     Article 48, second and third paragraphs   Article 28b(C)(2) and (3)     Article 47, first and second paragraphs   Article 28b(C)(4)     Article 51   Article 28b(D)     Article 53   Article 28b(E)(1), first and second subparagraphs     Article 50, first and second paragraphs   Article 28b(E)(2), first and second subparagraphs     Article 54, first and second paragraphs   Article 28b(E)(3), first and second subparagraphs     Article 44, first and second paragraphs   Article 28b(F), first and second paragraphs     Article 55, first and second paragraphs   Article 28c(A), introductory sentence     Article 131   Article 28c(A)(a), first subparagraph     Article 138(1)   Article 28c(A)(a), second subparagraph     Article 139(1), first and second subparagraphs   Article 28c(A)(b)     Article 138(2)(a)   Article 28c(A)(c), first subparagraph     Article 138(2)(b)   Article 28c(A)(c), second subparagraph     Article 139(2)   Article 28c(A)(d)     Article 138(2)(c)   Article 28c(B), introductory sentence     Articles 131   Article 28c(B)(a), (b) and (c)     Article 140(a), (b) and (c)   Article 28c(C)     Article 142   Article 28c(D), first subparagraph     Article 143(d)   Article 28c(D), second subparagraph     Article 131   Article 28c(E), point (1), first indent, replacing Article 16(1)         — paragraph 1, first subparagraph     Article 155   — paragraph 1, first subparagraph, point (A)     Article 157(1)(a)   — paragraph 1, first subparagraph, point (B), first subparagraph, points (a), (b) and (c)     Article 156(1)(a), (b) and (c)   — paragraph 1, first subparagraph, point (B), first subparagraph, point (d), first and second indents     Article 156(1)(d) and (e)   — paragraph 1, first subparagraph, point (B), first subparagraph, point (e), first subparagraph     Article 157(1)(b)   — paragraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, first indent     Article 154   — paragraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, second indent, first sentence     Article 154   — paragraph 1, first subparagraph, point (B), first subparagraph, point (e), second subparagraph, second indent, second sentence     Article 157(2)   — paragraph 1, first subparagraph, point (B), first subparagraph, point (e), third subparagraph, first indent     —   — paragraph 1, first subparagraph, point (B), first subparagraph, point (e), third subparagraph, second, third and fourth indents     Article 158(1)(a), (b) and (c)   — paragraph 1, first subparagraph, point (B), second subparagraph     Article 156(2)   — paragraph 1, first subparagraph, point (C)     Article 159   — paragraph 1, first subparagraph, point (D), first subparagraph, points (a) and (b)     Article 160(1)(a) and (b)   — paragraph 1, first subparagraph, point (D), second subparagraph     Articles 160(2)   — paragraph 1, first subparagraph, point (E), first and second indents     Article 161(a) and (b)   — paragraph 1, second subparagraph     Article 202   — paragraph 1, third subparagraph     Article 163   Article 28c(E), point (1), second indent, inserting paragraph 1a into Article 16         — paragraph 1a     Article 162   Article 28c(E), point (2), first indent, amending Article 16(2)         — paragraph 2, first subparagraph     Article 164(1)   Article 28c(E), point (2), second indent, inserting the second and third subparagraphs into Article 16(2)         — paragraph 2, second subparagraph     Article 164(2)   — paragraph 2, third subparagraph     Article 165   Article 28c(E), point (3), first to fifth indents     Article 141(a) to (e)   Article 28d(1), first and second sentences     Article 68, first and second paragraphs   Article 28d(2) and (3)     Article 69(1) and (2)   Article 28d(4), first and second subparagraphs     Article 67(1) and (2)   Article 28e(1), first subparagraph     Article 83   Article 28e(1), second subparagraph, first and second sentences     Article 84(1) and (2)   Article 28e(2)     Article 76   Article 28e(3)     Article 93, second paragraph, point (b)   Article 28e(4)     Article 94(1)   Article 28f, point (1) replacing Article 17(2), (3) and (4)         — paragraph 2(a)     Article 168(a)   — paragraph 2(b)     Article 168(e)   — paragraph 2(c)     Article 168(b) and (d)   — paragraph 2(d)     Article 168(c)   — paragraph 3(a), (b) and (c)     Article 169(a), (b) and (c) Article 170(a) and (b)   — paragraph 4, first subparagraph, first indent     Article 171(1), first subparagraph   — paragraph 4, first subparagraph, second indent     Article 171(2), first subparagraph   — paragraph 4, second subparagraph, point (a)     Article 171(1), second subparagraph   — paragraph 4, second subparagraph, point (b)     Article 171(2), second subparagraph   — paragraph 4, second subparagraph, point (c)     Article 171(3)   Article 28f, point (2) replacing Article 18(1)         — paragraph 1(a)     Article 178(a)   — paragraph 1(b)     Article 178(e)   — paragraph 1(c)     Article 178(b) and (d)   — paragraph 1(d)     Article 178(f)   — paragraph 1(e)     Article 178(c)   Article 28f, point (3) inserting paragraph 3a into Article 18         — paragraph 3a, first part of the sentence     Article 181   — paragraph 3a, second part of the sentence     Article 182   Article 28g replacing Article 21         — paragraph 1(a), first subparagraph     Article 193   — paragraph 1(a), second subparagraph     Article 194(1) and (2)   — paragraph 1(b)     Article 196   — paragraph 1(c), first subparagraph, first, second and third indents     Article 197(1)(a), (b) and (c)   — paragraph 1(c), second subparagraph     Article 197(2)   — paragraph 1(d)     Article 203   — paragraph 1(e)     Article 200   — paragraph 1(f)     Article 195   — paragraph 2     —   — paragraph 2(a), first sentence     Article 204(1), first subparagraph   — paragraph 2(a), second sentence     Article 204(2)   — paragraph 2(b)     Article 204(1), second subparagraph   — paragraph 2(c), first subparagraph     Article 199(1)(a) to (g)   — paragraph 2(c), second, third and fourth subparagraphs     Article 199(2), (3) and (4)   — paragraph 3     Article 205   — paragraph 4     Article 201   Article 28h replacing Article 22         — paragraph 1(a), first and second sentences     Article 213(1), first and second subparagraphs   — paragraph 1(b)     Article 213(2)   — paragraph 1(c), first indent, first sentence     Article 214(1)(a)   — paragraph 1(c), first indent, second sentence     Article 214(2)   — paragraph 1(c), second and third indents     Article 214(1)(b) and (c)   — paragraph 1(d), first and second sentences     Article 215, first and second paragraphs   — paragraph 1(e)     Article 216   — paragraph 2(a)     Article 242   — paragraph 2(b), first and second indents     Article 243(1) and (2)   — paragraph 3(a), first subparagraph, first sentence     Article 220, point (1)   — paragraph 3(a), first subparagraph, second sentence     Article 220, points (2) and (3)   — paragraph 3(a), second subparagraph     Article 220, points (4) and (5)   — paragraph 3(a), third subparagraph, first and second sentences     Article 221(1), first and second subparagraphs   — paragraph 3(a), fourth subparagraph     Article 221(2)   — paragraph 3(a), fifth subparagraph, first sentence     Article 219   — paragraph 3(a), fifth subparagraph, second sentence     Article 228   — paragraph 3(a), sixth subparagraph     Article 222   — paragraph 3(a), seventh subparagraph     Article 223   — paragraph 3(a), eighth subparagraph, first and second sentences     Article 224(1) and (2)   — paragraph 3(a), ninth subparagraph, first and second sentences     Article 224(3), first subparagraph   — paragraph 3(a), ninth subparagraph, third sentence     Article 224(3), second subparagraph   — paragraph 3(a), tenth subparagraph     Article 225   — paragraph 3(b), first subparagraph, first to twelfth indents     Article 226, points (1) to (12)   — paragraph 3(b), first subparagraph, thirteenth indent     Article 226, points (13) and (14)   — paragraph 3(b), first subparagraph, fourteenth indent     Article 226, point (15)   — paragraph 3(b), second subparagraph     Article 227   — paragraph 3(b), third subparagraph     Article 229   — paragraph 3(b), fourth subparagraph     Article 230   — paragraph 3(b), fifth subparagraph     Article 231   — paragraph 3(c), first subparagraph     Article 232   — paragraph 3(c), second subparagraph, introductory sentence     Article 233(1), first subparagraph   — paragraph 3(c), second subparagraph, first indent, first sentence     Article 233(1), first subparagraph, point (a)   — paragraph 3(c), second subparagraph, first indent, second sentence     Article 233(2)   — paragraph 3(c), second subparagraph, second indent, first sentence     Article 233(1), first subparagraph, point (b)   — paragraph 3(c), second subparagraph, second indent, second sentence     Article 233(3)   — paragraph 3(c), third subparagraph, first sentence     Article 233(1), second subparagraph   — paragraph 3(c), third subparagraph, second sentence     Article 237   — paragraph 3(c), fourth subparagraph, first and second sentences     Article 234   — paragraph 3(c), fifth subparagraph     Article 235   — paragraph 3(c), sixth subparagraph     Article 236   — paragraph 3(d), first subparagraph     Article 244   — paragraph 3(d), second subparagraph, first sentence     Article 245(1)   — paragraph 3(d), second subparagraph, second and third sentences     Article 245(2), first and second subparagraphs   — paragraph 3(d), third subparagraph, first and second sentences     Article 246, first and second paragraphs   — paragraph 3(d), fourth, fifth and sixth subparagraphs     Article 247(1), (2) and (3)   — paragraph 3(d), seventh subparagraph     Article 248   — paragraph 3(e), first subparagraph     Articles 217 and 241   — paragraph 3(e), second subparagraph     Article 218   — paragraph 4(a), first and second sentences     Article 252(1)   — paragraph 4(a), third and fourth sentences     Article 252(2), first and second subparagraphs   — paragraph 4(a), fifth sentence     Article 250(2)   — paragraph 4(b)     Article 250(1)   — paragraph 4(c), first indent, first and second subparagraphs     Article 251(a) and (b)   — paragraph 4(c), second indent, first subparagraph     Article 251(c)   — paragraph 4(c), second indent, second subparagraph     Article 251(d) and (e)   — paragraph 5     Article 206   — paragraph 6(a), first and second sentences     Article 261(1)   — paragraph 6(a), third sentence     Article 261(2)   — paragraph 6(b), first subparagraph     Article 262   — paragraph 6(b), second subparagraph, first sentence     Article 263(1), first subparagraph   — paragraph 6(b), second subparagraph, second sentence     Article 263(2)   — paragraph 6(b), third subparagraph, first and second indents     Article 264(1)(a) and (b)   — paragraph 6(b), third subparagraph, third indent, first sentence     Article 264(1)(d)   — paragraph 6(b), third subparagraph, third indent, second sentence     Article 264(2), first subparagraph   — paragraph 6(b), fourth subparagraph, first indent     Article 264(1)(c) and (e)   — paragraph 6(b), fourth subparagraph, second indent, first sentence     Article 264(1)(f)   — paragraph 6(b), fourth subparagraph, second indent, second sentence     Article 264(2), second subparagraph   — paragraph 6(b), fifth subparagraph, first and second indents     Article 265(1)(a) and (b)   — paragraph 6(b), fifth subparagraph, third indent, first sentence     Article 265(1)(c)   — paragraph 6(b), fifth subparagraph, third indent, second sentence     Article 265(2)   — paragraph 6(c), first indent     Article 263(1), second subparagraph   — paragraph 6(c), second indent     Article 266   — paragraph 6(d)     Article 254   — paragraph 6(e), first subparagraph     Article 268   — paragraph 6(e), second subparagraph     Article 259   — paragraph 7, first part of the sentence     Article 207, first paragraph Article 256 Article 267   — paragraph 7, second part of the sentence     Article 207, second paragraph   — paragraph 8, first and second subparagraphs     Article 273, first and second paragraphs   — paragraph 9(a), first subparagraph, first indent     Article 272(1), first subparagraph, point (c)   — paragraph 9(a), first subparagraph, second indent     Article 272(1), first subparagraph, points (a) and (d)   — paragraph 9(a), first subparagraph, third indent     Article 272(1), first subparagraph, point (b)   — paragraph 9(a), second subparagraph     Article 272(1), second subparagraph   — paragraph 9(b)     Article 272(3)   — paragraph 9(c)     Article 212   — paragraph 9(d), first subparagraph, first and second indents     Article 238(1)(a) and (b)   — paragraph 9(d), second subparagraph, first to fourth indents     Article 238(2)(a) to (d)   — paragraph 9(d), third subparagraph     Article 238(3)   — paragraph 9(e), first subparagraph     Article 239   — paragraph 9(e), second subparagraph, first and second indents     Article 240, points (1) and (2)   — paragraph 10     Articles 209 and 257   — paragraph 11     Articles 210 and 258   — paragraph 12, introductory sentence     Article 269   — paragraph 12(a), first, second and third indents     Article 270(a), (b) and (c)   — paragraph 12(b), first second and third indents     Article 271(a), (b) and (c)   Article 28i inserting a third subparagraph into Article 24(3)         — paragraph 3, third subparagraph     Article 283(1)(b) and (c)   Article 28j, point (1) inserting a second subparagraph into Article 25(4)         — paragraph 4, second subparagraph     Article 272(2)   Article 28j, point (2) replacing Article 25(5) and (6)         — paragraph 5, first subparagraph, points (a), (b) and (c)     Article 300, points (1), (2) and (3)   — paragraph 5, second subparagraph     Article 302   — paragraph 6(a), first subparagraph, first sentence     Article 301(1)   — paragraph 6(a), first subparagraph, second sentence     Article 303(1)   — paragraph 6(a), second subparagraph, first, second and third indents     Article 303(2)(a), (b) and (c)   — paragraph 6(a), third subparagraph     Article 303(3)   — paragraph 6(b)     Article 301(1)   Article 28j, point (3) inserting a second subparagraph into Article 25(9)         — paragraph 9, second subparagraph     Article 305   Article 28k, point (1), first subparagraph     —   Article 28k, point (1), second subparagraph, point (a)     Article 158(3)   Article 28k, point (1), second subparagraph, points (b) and (c)     —   Article 28k, points (2), (3) and (4)     —   Article 28k, point (5)     Article 158(2)   Article 28l, first paragraph     —   Article 28l, second and third paragraphs     Article 402(1) and (2)   Article 28l, fourth paragraph     —   Article 28m     Article 399, first paragraph   Article 28n     —   Article 28o(1), introductory sentence     Article 326, first paragraph   Article 28o(1)(a), first sentence     Article 327(1) and (3)   Article 28o(1)(a), second sentence     Article 327(2)   Article 28o(1)(b)     Article 328   Article 28o(1)(c), first second and third indents     Article 329(a), (b) and (c)   Article 28o(1)(d), first and second subparagraphs     Article 330, first and second paragraphs   Article 28o(1)(e)     Article 332   Article 28o(1)(f)     Article 331   Article 28o(1)(g)     Article 4(b)   Article 28o(1)(h)     Article 35 Article 139(3), second subparagraph   Article 28o(2)     Article 326, second paragraph   Article 28o(3)     Article 341   Article 28o(4)     —   Article 28p(1), first, second and third indents     Article 405, points (1), (2) and (3)   Article 28p(2)     Article 406   Article 28p(3), first subparagraph, first and second indents     Article 407(a) and (b)   Article 28p(3), second subparagraph     —   Article 28p(4)(a) to (d)     Article 408(1)(a) to (d)   Article 28p(5), first and second indents     Article 408(2)(a) and (b)   Article 28p(6)     Article 409   Article 28p(7), first subparagraph, points (a), (b) and (c)     Article 410(1)(a), (b) and (c)   Article 28p(7), second subparagraph, first indent     —   Article 28p(7), second subparagraph, second, third and fourth indents     Article 410(2)(a), (b) and (c)   Article 29(1) to (4)     Article 398(1) to (4)   Article 29a     Article 397   Article 30(1)     Article 396(1)   Article 30(2), first and second sentences     Article 396(2), first subparagraph   Article 30(2), third sentence     Article 396(2), second subparagraph   Article 30(3) and (4)     Article 396(3) and (4)   Article 31(1)     —   Article 31(2)     Article 400   Article 33(1)     Article 401   Article 33(2)     Article 2(3)   Article 33a(1), introductory sentence     Article 274   Article 33a(1)(a)     Article 275   Article 33a(1)(b)     Article 276   Article 33a(1)(c)     Article 277   Article 33a(2), introductory sentence     Article 278   Article 33a(2)(a)     Article 279   Article 33a(2)(b)     Article 280   Article 34     Article 404   Article 35     Article 403   Articles 36 and 37     —   Article 38     Article 414   Annex A(I)(1) and (2)     Annex VII, point (1)(a) and (b)   Annex A(I)(3)     Annex VII, points (1)(c) and (d)   Annex A(II)(1) to (6)     Annex VII, points (2)(a) to (f)   Annex A(III) and (IV)     Annex VII, points (3) and (4)   Annex A(IV)(1) to (4)     Annex VII, points (4)(a) to (d)   Annex A(V)     Article 295(2)   Annex B, introductory sentence     Article 295(1), point (5)   Annex B, first to ninth indents     Annex VIII, points (1) to (9)   Annex C     —   Annex D(1) to (13)     Annex I, points (1) to (13)   Annex E(2)     Annex X, Part A, point (1)   Annex E(7)     Annex X, Part A, point (2)   Annex E(11)     Annex X, Part A, point (3)   Annex E(15)     Annex X, Part A, point (4)   Annex F(1)     Annex X, Part B, point (1)   Annex F(2)     Annex X, Part B, points (2)(a) to (j)   Annex F(5) to (8)     Annex X, Part B, points (3) to (6)   Annex F(10)     Annex X, Part B, point (7)   Annex F(12)     Annex X, Part B, point (8)   Annex F(16)     Annex X, Part B, point (9)   Annex F(17), first and second subparagraphs     Annex X, Part B, point (10)   Annex F(23)     Annex X, Part B, point (11)   Annex F(25)     Annex X, Part B, point (12)   Annex F(27)     Annex X, Part B, point (13)   Annex G(1) and (2)     Article 391   Annex H, first paragraph     Article 98(3)   Annex H, second paragraph, introductory sentence     —   Annex H, second paragraph, points (1) to (6)     Annex III, points (1) to (6)   Annex H, second paragraph, point (7), first and second subparagraphs     Annex III, points (7) and (8)   Annex H, second paragraph, points (8) to (17)     Annex III, points (9) to (18)   Annex I, introductory sentence     —   Annex I(a), first to seventh indents     Annex IX, Part A, points (1) to (7)   Annex I(b), first and second indents     Annex IX, Part B, points (1) and (2)   Annex I(c)     Annex IX, Part C   Annex J, introductory sentence     Annex V, introductory sentence   Annex J     Annex V, points (1) to (25)   Annex K(1), first, second and third indents     Annex IV, points (1)(a), (b) and (c)   Annex K(2) to (5)     Annex IV, points (2) to (5)   Annex L, first paragraph, points (1) to (5)     Annex II, points (1) to (5)   Annex L, second paragraph     Article 56(2)   Annex M, points (a) to (f)     Annex VI, points (1) to (6)     Article 1, point (1), second subparagraph, of Directive 89/465/EEC   Article 133, second paragraph     Article 2 of Directive 94/5/EC   Article 342     Article 3, first and second sentences, of Directive 94/5/EC   Article 343, first and second paragraphs     Article 4 of Directive 2002/38/EC   Article 56(3) Article 57(2) Article 357     Article 5 of Directive 2002/38/EC   —       Annex VIII(II), point (2)(a) of the Act of Accession of Greece Article 287, point (1)       Annex VIII(II), point (2)(b) of the Act of Accession of Greece Article 375       Annex XXXII(IV), point (3)(a), first indent and second indent, first sentence, of the Act of Accession of Spain and Portugal Article 287, points (2) and (3)       Annex XXXII(IV), point (3)(b), first subparagraph, of the Act of Accession of Spain and Portugal Article 377       Annex XV(IX), point (2)(b), first subparagraph, of the Act of Accession of Austria, Finland and Sweden Article 104       Annex XV(IX), point (2)(c), first subparagraph, of the Act of Accession of Austria, Finland and Sweden Article 287, point (4)       Annex XV(IX), point (2)(f), first subparagraph, of the Act of Accession of Austria, Finland and Sweden Article 117(1)       Annex XV(IX), point (2)(g), first subparagraph, of the Act of Accession of Austria, Finland and Sweden Article 119       Annex XV(IX), point (2)(h), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden Article 378(1)       Annex XV(IX), point (2)(i), first subparagraph, first indent, of the Act of Accession of Austria, Finland and Sweden —       Annex XV(IX), point (2)(i), first subparagraph, second and third indents, of the Act of Accession of Austria, Finland and Sweden Article 378(2)(a) and (b)       Annex XV(IX), point (2)(j) of the Act of Accession of Austria, Finland and Sweden Article 287, point (5)       Annex XV(IX), point (2)(l), first subparagraph, of the Act of Accession of Austria, Finland and Sweden Article 111(a)       Annex XV(IX), point (2)(m), first subparagraph, of the Act of Accession of Austria, Finland and Sweden Article 379(1)       Annex XV(IX), point (2)(n), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden Article 379(2)       Annex XV(IX), point (2)(x), first indent, of the Act of Accession of Austria, Finland and Sweden Article 253       Annex XV(IX), point (2)(x), second indent, of the Act of Accession of Austria, Finland and Sweden Article 287, point (6)       Annex XV(IX), point (2)(z), first subparagraph, of the Act of Accession of Austria, Finland and Sweden Article 111(b)       Annex XV(IX), point (2)(aa), first subparagraph, first and second indents, of the Act of Accession of Austria, Finland and Sweden Article 380       Protocol No 2 of the Act of Accession of Austria, Finland and Sweden concerning the Åland Islands Article 6(1)(d)       Annex V(5), point (1)(a) of the 2003 Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland Slovenia and Slovakia Article 123       Annex V(5), point (1)(b) of the 2003 Act of Accession Article 381       Annex VI(7), point (1)(a) of the 2003 Act of Accession Article 124       Annex VI(7), point (1)(b) of the 2003 Act of Accession Article 382       Annex VII(7), point (1), first and second subparagraphs, of the 2003 Act of Accession Article 125(1) and (2)       Annex VII(7), point (1), third subparagraph, of the 2003 Act of Accession —       Annex VII(7), point (1), fourth subparagraph, of the 2003 Act of Accession Article 383(a)       Annex VII(7), point (1), fifth subparagraph, of the 2003 Act of Accession —       Annex VII(7), point (1), sixth subparagraph, of the 2003 Act of Accession Article 383(b)       Annex VIII(7), point (1)(a) of the 2003 Act of Accession —       Annex VIII(7), point (1)(b), second subparagraph, of the 2003 Act of Accession Article 384(a)       Annex VIII(7), point (1), third subparagraph, of the 2003 Act of Accession Article 384(b)       Annex IX(8), point (1) of the 2003 Act of Accession Article 385       Annex X(7), point (1)(a)(i) and (ii) of the 2003 Act of Accession Article 126(a) and (b)       Annex X(7), point (1)(c) of the 2003 Act of Accession Article 386       Annex XI(7), point (1) of the 2003 Act of Accession Article 127       Annex XI(7), point (2)(a) of the 2003 Act of Accession Article 387(c)       Annex XI(7), point (2)(b) of the 2003 Act of Accession Article 387(a)       Annex XI(7), point (2)(c) of the 2003 Act of Accession Article 387(b)       Annex XII(9), point (1)(a) of the 2003 Act of Accession Article 128(1) and (2)       Annex XII(9), point (1)(b) of the 2003 Act of Accession Article 128(3), (4) and (5)       Annex XII(9), point (2) of the 2003 Act of Accession Article 388       Annex XIII(9), point (1)(a) of the 2003 Act of Accession Article 129(1) and (2)       Annex XIII(9), point (1)(b) of the 2003 Act of Accession Article 389       Annex XIV(7), first subparagraph, of the 2003 Act of Accession Article 130(a) and (b)       Annex XIV(7), second subparagraph, of the 2003 Act of Accession —       Annex XIV(7), third subparagraph, of the 2003 Act of Accession Article 390

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