Act concerning the conditions of accession of the Republic of Croatia and the adjustments …

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). (a) Article 13(2) is replaced by the following: ‘2. Member States may regard activities, exempt under Articles 132, 135, 136 and 371, Articles 374 to 377, Article 378(2), Article 379(2) or Articles 380 to 390c, engaged in by bodies governed by public law as activities in which those bodies engage as public authorities.’. (b) Article 80(1)(b) is replaced by the following: ‘(b) where the consideration is lower than the open market value and the supplier does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177 and the supply is subject to an exemption under Articles 132, 135, 136, 371, 375, 376, 377, 378(2), 379(2) or Articles 380 to 390c;’. (c) Article 136, point (a), is replaced by the following: ‘(a) the supply of goods used solely for an activity exempted under Articles 132, 135, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390c, if those goods have not given rise to deductibility;’. (d) Article 221(3) is replaced by the following: ‘3. Member States may release taxable persons from the obligation laid down in Article 220(1) or in Article 220a to issue an invoice in respect of supplies of goods or services which they have made in their territory and which are exempt, with or without deductibility of the VAT paid in the preceding stage, pursuant to Articles 110 and 111, Article 125(1), Article 127, Article 128(1), Article 132, points (h) to (l) of Article 135(1), Articles 136, 371, 375, 376 and 377, Articles 378(2) and 379(2) and Articles 380 to 390c.’. (e) The following Article is inserted: ‘Article 390c Croatia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions: (a) the supply of building land, with or without buildings built on it, as referred to in point (j) of Article 135(1) and in point (9) of Annex X, Part B, non-renewable, until 31 December 2014; (b) the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Union before the accession of Croatia.’. (f) Article 391 is replaced by the following: ‘Article 391 Member States which exempt the transactions referred to in Articles 371, 375, 376 or 377, Article 378(2), Article 379(2) or Articles 380 to 390c may grant taxable persons the right to opt for taxation of those transactions.’. (g) The Title of Annex X (also, correspondingly, in the Table of contents) is replaced by the following: ‘LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390c’.