{
  "url": "https://openlegislation.uk/eu-directive-2004-66/annex/division-V/division-3",
  "json_url": "https://openlegislation.uk/eu-directive-2004-66/annex/division-V/division-3.json",
  "legislation": "eudr/2004/66",
  "legislation_title": "Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia",
  "legislation_url": "https://openlegislation.uk/eu-directive-2004-66",
  "path": "annex/division/V/division/3",
  "kind": "division",
  "number": "3",
  "heading": "Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States.",
  "text": "(a) The following is added to Article 3(a)(iii):\n‘Daň z příjmů právnických osob in the Czech Republic,\nTulumaks in Estonia,\nφόρος εισοδήματος in Cyprus,\nUzņēmumu ienākuma nodoklis in Latvia,\nPelno mokestis in Lithuania,\nTársasági adó in Hungary,\nTaxxa fuq l-income in Malta,\nPodatek dochodowy od osób prawnych in Poland,\nDavek od dobička pravnih oseb in Slovenia,\nDaň z príjmov právnických osôb in Slovakia’.\n(b) The following is added to the Annex:\n(p) ‘companies under Czech law known as: “akciová společnost”, “společnost s ručením omezeným”, “veřejná obchodní společnost”, “komanditní společnost”, “družstvo”;\n(q) companies under Estonian law known as: “täisühing”, “usaldusühing”, “osaühing”, “aktsiaselts”, “tulundusühistu”;\n(r) companies under Cypriot law known as: companies in accordance with the Company's Law, Public Corporate Bodies as well as any other Body which is considered as a company in accordance with the Income tax Laws;\n(s) companies under Latvian law known as: “akciju sabiedrība”, “sabiedrība ar ierobežotu atbildību”;\n(t) companies incorporated under the law of Lithuania;\n(u) companies under Hungarian law known as: “közkereseti társaság”, “betéti társaság”, “közös vállalat”, “korlátolt felelősségű társaság”, “részvénytársaság”, “egyesülés”, “közhasznú társaság”, “szövetkezet”;\n(v) companies under Maltese law known as: “Kumpaniji ta' Responsabilita' Limitata”, “Soċjetajiet in akkomandita li l-kapital tagħhom maqsum f'azzjonijiet”;\n(w) companies under Polish law known as: “spółka akcyjna”, “spółka z ograniczoną odpowiedzialnością”;\n(x) companies under Slovenian law known as: “delniška družba”, “komanditna delniška družba”, “komanditna družba”, “družba z omejeno odgovornostjo”, “družba z neomejeno odgovornostjo”;\n(y) companies under Slovak law known as: “akciová spoločnos”, “spoločnosť s ručením obmedzeným”, “komanditná spoločnos”, “verejná obchodná spoločnos”, “družstvo”.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2004/66/annex/division/V/division/3",
    "retrieved_at": "2026-11-01T15:22:48.284817+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}