Division 3 31977 L 0799: Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, and taxation of insurance premiums (OJ L 336, 27.12.1977, p. 15), as amended by:
United Kingdom
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11979 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),
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31979 L 1070: Council Directive 79/1070/EEC of 6.12.1979 (OJ L 331, 27.12.1979, p. 8),
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11985 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),
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31992 L 0012: Council Directive 92/12/EEC of 25.2.1992 (OJ L 76, 23.3.1992, p. 1),
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11994 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),
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12003 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),
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32003 L 0093: Council Directive 2003/93/EC of 7.10.2003 (OJ L 264, 15.10.2003, p. 23),
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32004 L 0056: Council Directive 2004/56/EC of 21.4.2004 (OJ L 127, 29.4.2004, p. 70),
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32004 L 0106: Council Directive 2004/106/EC of 16.11.2004 (OJ L 359, 4.12.2004, p. 30).
- (a)
The following is added to Article 1(3):
‘in Bulgaria:
данък върху доходите на физическите лица
корпоративен данък
данъци, удържани при източника
алтернативни данъци на корпоративния данък
окончателен годишен (патентен) данък
in Romania:
impozitul pe venit
impozitul pe profit
impozitul pe veniturile obţinute din România de nerezidenţi
impozitul pe veniturile microîntreprinderilor
impozitul pe clădiri
impozitul pe teren’.
- (b)
The following is added to Article 1(5):
‘in Bulgaria:
Изпълнителният директор на Националната агенция за приходите
in Romania:
Ministerul Finanţelor Publice or an authorised representative’.