Division 9 32003 L 0049: 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 (OJ L 157, 26.6.2003, p. 49), as amended by:

The following is added to Article 3(a)(iii):

‘—

корпоративен данък in Bulgaria,

—

impozit pe profit, impozitul pe veniturile obţinute din România de nerezidenţi in Romania,’.

The following is added to the Annex:

1. (aa)

   ‘companies under Bulgarian law known as: “събирателното дружество”, “командитното дружество”, “дружеството с ограничена отговорност”, “акционерното дружество”, “командитното дружество с акции”, “кооперации”, “кооперативни съюзи”, “държавни предприятия” constituted under Bulgarian law and carrying on commercial activities;

2. (ab)

   companies under Romanian law known as: “societăţi pe acţiuni”, “societăţi în comandită pe acţiuni”, “societăţi cu răspundere limitată”.’