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Document 12012JN05/08
Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community - ANNEX V List referred to in Article 18 of the Act of Accession: transitional measures - 8. TAXATION
Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community - ANNEX V List referred to in Article 18 of the Act of Accession: transitional measures - 8. TAXATION
Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community - ANNEX V List referred to in Article 18 of the Act of Accession: transitional measures - 8. TAXATION
OJ L 112, 24.4.2012, p. 75–76
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
OJ L 300, 9.11.2013, p. 76–77
(HR)
In force
24.4.2012 |
EN |
Official Journal of the European Union |
L 112/6 |
ANNEX V
List referred to in Article 18 of the Act of Accession: transitional measures
8. TAXATION
1. |
31992 L 0079: Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (OJ L 316, 31.10.1992, p. 8). In Article 2(2), the following subparagraph is added: ‘Croatia shall be allowed a transitional period until 31 December 2017 in order to reach the requirements laid down in the first and second subparagraphs. However, as of 1 January 2014 the excise duty shall not be less than EUR 77 per 1 000 cigarettes irrespective of the weighted average retail selling price.’. |
2. |
32006 L 0112: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
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