PUBLIC - Croatia, the War, and the Future

Member States that apply the transitional measure referred to in the first and second indents of
the first paragraph may progressively exchange cabotage authorisations on the basis of
bilateral agreements with Croatia.
The transitional arrangements referred to in the first and second paragraphs shall not lead to
more restrictive access for Croatian carriers to cabotage in any Member State than that
prevailing at the time of the signature of the Accession Treaty.
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 from 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.'
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ANNEX I DGF 2A / DG K 2 EN