PUBLIC - Croatia, the War, and the Future

(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'.
9. JUSTICE, FREEDOM AND SECURITY
32006 R 0562: Regulation (EC) No 562/2006 of the European Parliament and of the Council of 15
March 2006 establishing a Community Code on the rules governing the movement of persons
across borders (Schengen Borders Code) (OJ L 105, 13.4.2006, p. 1).
14509/11 WS/jj 163
ANNEX I DGF 2A / DG K 2 EN