{
  "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-3",
  "json_url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-3.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/3",
  "kind": "division",
  "number": "3",
  "heading": "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:",
  "text": "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),\n31979 L 1070: Council Directive 79/1070/EEC of 6.12.1979 (OJ L 331, 27.12.1979, p. 8),\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),\n31992 L 0012: Council Directive 92/12/EEC of 25.2.1992 (OJ L 76, 23.3.1992, p. 1),\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),\n32003 L 0093: Council Directive 2003/93/EC of 7.10.2003 (OJ L 264, 15.10.2003, p. 23),\n32004 L 0056: Council Directive 2004/56/EC of 21.4.2004 (OJ L 127, 29.4.2004, p. 70),\n32004 L 0106: Council Directive 2004/106/EC of 16.11.2004 (OJ L 359, 4.12.2004, p. 30).\n(a) The following is added to Article 1(3):\n‘in Bulgaria:\nданък върху доходите на физическите лица\nкорпоративен данък\nданъци, удържани при източника\nалтернативни данъци на корпоративния данък\nокончателен годишен (патентен) данък\nin Romania:\nimpozitul pe venit\nimpozitul pe profit\nimpozitul pe veniturile obţinute din România de nerezidenţi\nimpozitul pe veniturile microîntreprinderilor\nimpozitul pe clădiri\nimpozitul pe teren’.\n(b) The following is added to Article 1(5):\n‘in Bulgaria:\nИзпълнителният директор на Националната агенция за приходите\nin Romania:\nMinisterul Finanţelor Publice or an authorised representative’.",
  "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/3",
    "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."
}