{
  "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-9",
  "json_url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-9.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/9",
  "kind": "division",
  "number": "9",
  "heading": "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:",
  "text": "32004 L 0066: Council Directive 2004/66/EC of 26.4.2004 (OJ L 168, 1.5.2004, p. 35),\n32004 L 0076: Council Directive 2004/76/EC of 29.4.2004 (OJ L 157, 30.4.2004, p. 106).\n(a) The following is added to Article 3(a)(iii):\n‘—\nкорпоративен данък in Bulgaria,\n—\nimpozit pe profit, impozitul pe veniturile obţinute din România de nerezidenţi in Romania,’.\n(b) The following is added to the Annex:\n(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;\n(ab) companies under Romanian law known as: “societăţi pe acţiuni”, “societăţi în comandită pe acţiuni”, “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/9",
    "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."
}