{
  "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-1",
  "json_url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-1.json",
  "legislation": "eudr/2006/98",
  "legislation_title": "Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-98",
  "path": "annex/division/1",
  "kind": "division",
  "number": "1",
  "heading": "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:",
  "text": "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),\n31973 L 0079: Council Directive 73/79/EEC of 9.4.1973 (OJ L 103, 18.4.1973, p. 13),\n31974 L 0553: Council Directive 74/553/EEC of 7.11.1974 (OJ L 303, 13.11.1974, p. 9),\n11979 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),\n31985 L 0303: Council Directive 85/303/EEC of 10.6.1985 (OJ L 156, 15.6.1985, p. 23),\n11985 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),\n11994 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),\n12003 T: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic (OJ L 236, 23.9.2003, p. 33).\nThe following is added to Article 3(1)(a):\n‘Companies under Bulgarian law known as:\n“Акционерно дружество”\n“Командитно дружество с акции”\n“Дружество с ограничена отговорност”;\nCompanies under Romanian law known as:\n“societăţi în nume colectiv”\n“societăţi în comandită simplă”\n“societăţi pe acţiuni”\n“societăţi în comandită pe acţiuni”\n“societăţi cu răspundere limitată”.’",
  "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/2006/98/annex/division/1",
    "retrieved_at": "2026-11-01T15:22:32.835373+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."
}