{
  "url": "https://openlegislation.uk/eu-directive-2008-7/annex-I",
  "json_url": "https://openlegislation.uk/eu-directive-2008-7/annex-I.json",
  "legislation": "eudr/2008/7",
  "legislation_title": "Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital",
  "legislation_url": "https://openlegislation.uk/eu-directive-2008-7",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": "LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)",
  "text": "(1) Companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)\n(2) companies under Belgian law known as:\n(i) société anonyme/naamloze vennootschap\n(ii) société en commandite par actions/commanditaire vennootschap op aandelen\n(iii) société privée à responsabilité limitée/besloten vennootschap met beperkte aansprakelijkheid\n(3) companies under Bulgarian law known as:\n(i) ‘Акционерно дружество’\n(ii) ‘Командитно дружество с акции’\n(iii) ‘Дружество с ограничена отговорност’\n(4) companies under Czech law known as:\n(i) akciová společnost\n(ii) komanditní společnost\n(iii) společnost s ručením omezeným\n(5) companies under Danish law known as:\n(i) aktieselskab\n(ii) kommandit-aktieselskab\n(6) companies under German law known as:\n(i) Aktiengesellschaft\n(ii) Kommanditgesellschaft auf Aktien\n(iii) Gesellschaft mit beschränkter Haftung\n(7) companies under Estonian law known as:\n(i) täisühing\n(ii) usaldusühing\n(iii) osaühing\n(iv) aktsiaselts\n(v) tulundusühistu\n(8) companies under Irish law known as: companies incorporated with limited liability\n(9) companies under Greek law known as:\n(i) Ανώνυμος Εταιρία\n(ii) Ετερόρρυθμος κατά μετοχάς Εταιρία\n(iii) Εταιρία Περιωρισμένης Ευθύνης\n(10) companies under Spanish law known as:\n(i) sociedad anónima\n(ii) sociedad comanditaria por acciones\n(iii) sociedad de responsabilidad limitada\n(11) companies under French law known as:\n(i) société anonyme\n(ii) société en commandite par actions\n(iii) société à responsabilité limitée\n(11a) companies under Croatian law known as:\n(i) dioničko društvo\n(ii) društvo s ograničenom odgovornošću\n(12) companies under Italian law known as:\n(i) società per azioni\n(ii) società in accomandita per azioni\n(iii) società a responsabilità limitata\n(13) companies under Cypriot law known as: εταιρείες περιορισμένης ευθύνης\n(14) companies under Latvian law known as: kapitālsabiedrība\n(15) companies under Lithuanian law known as:\n(i) akcinė bendrovė\n(ii) uždaroji akcinė bendrovė\n(16) companies under Luxembourg law known as:\n(i) société anonyme\n(ii) société en commandite par actions\n(iii) société à responsabilité limitée\n(17) companies under Hungarian law known as:\n(i) részvénytársaság\n(ii) korlátolt felelősségű társaság\n(18) companies under Maltese law known as:\n(i) Kumpaniji ta’ Responsabilità Limitata\n(ii) Soċjetajiet in akkomandita li l-kapital tagħhom jkun maqsum f’azzjonijiet\n(19) companies under Dutch law known as:\n(i) naamloze vennootschap\n(ii) besloten vennootschap met beperkte aansprakelijkheid\n(iii) open commanditaire vennootschap\n(20) companies under Austrian law known as:\n(i) Aktiengesellschaft\n(ii) Gesellschaft mit beschränkter Haftung\n(21) companies under Polish law known as:\n(i) spółka akcyjna\n(ii) spółka z ograniczoną odpowiedzialnością\n(22) companies under Portuguese law known as:\n(i) sociedade anónima\n(ii) sociedade em comandita por acções\n(iii) sociedade por quotas\n(23) companies under Romanian law known as:\n(i) ‘societăți în nume colectiv’\n(ii) ‘societăți în comandită simplă’\n(iii) ‘societăți pe acțiuni’\n(iv) ‘societăți în comandită pe acțiuni’\n(v) ‘societăți cu răspundere limitată’\n(24) companies under Slovenian law known as:\n(i) delniška družba\n(ii) komanditna delniška družba\n(iii) družba z omejeno odgovornostjo\n(25) companies under Slovak law known as:\n(i) akciová spoločnosť\n(ii) poločnosť s ručením obmedzeným\n(iii) komanditná spoločnosť\n(26) companies under Finnish law known as:\n(i) osakeyhtiö – aktiebolag\n(ii) osuuskunta – andelslag\n(iii) säästöpankki – sparbank\n(iv) vakuutusyhtiö – försäkringsbolag\n(27) companies under Swedish law known as:\n(i) aktiebolag\n(ii) försäkringsaktiebolag\n(28) companies under the law of the United Kingdom known as: companies incorporated with limited liability.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 294, 10.11.2001, p. 1. Regulation as last amended by Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2008/7/annex/I",
    "retrieved_at": "2026-11-01T15:22:22.816697+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."
}