European Commission proposes adaptation of tax directives for upcoming accession of Croatia
February 20, 2013On 8 February 2013, the European Commission sent a proposal to the Council for a directive adapting all directives in the field of taxation that require technical adaptation by reason of the accession of Croatia to the European Union, i.e., 1 July 2013.
The proposal covers the Interest and Royalties Directive (2003/49), the Merger Directive (2009/133), the Parent-Subsidiary Directive (recast) (2011), the Capital Duty Directive (recast) (2008/7) and the Directive on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182).
The structure chosen by the Commission is designed to facilitate the transposition of these directives by Member States into their respective legal orders.
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