Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania
Council Directive 2006/98/ECof 20 November 2006adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and RomaniaTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community,Having regard to the Treaty of Accession of Bulgaria and RomaniaOJ L 157, 21.6.2005, p.11., and in particular Article 4(3) thereof,Having regard to the Act of Accession of Bulgaria and Romania, and in particular Article 56 thereof,Having regard to the proposal from the Commission,Whereas:(1)Pursuant to Article 56 of the Act of Accession, where acts of the institutions remain valid beyond 1 January 2007, and require adaptation by reason of accession, and the necessary adaptations have not been provided for in the Act of Accession or its Annexes, the necessary acts are to be adopted by the Council, unless the Commission adopted the original act.(2)The Final Act of the Conference which drew up the Treaty of Accession indicated that the High Contracting Parties had reached political agreement on a set of adaptations to acts adopted by the institutions required by reason of accession and invited the Council and the Commission to adopt these adaptations before accession, completed and updated where necessary to take account of the evolution of the law of the Union.(3)Directives 69/335/EECOJ L 249, 3.10.1969, p. 25., 77/388/EECOJ L 145, 13.6.1977, p. 1., 77/799/EECOJ L 336, 27.12.1977, p. 15., 79/1072/EECOJ L 331, 27.12.1979, p. 11., 83/182/EECOJ L 105, 23.4.1983, p. 59., 90/434/EECOJ L 225, 20.8.1990, p. 1., 90/435/EECOJ L 225, 20.8.1990, p. 6., 2003/48/ECOJ L 157, 26.6.2003, p. 38. and 2003/49/ECOJ L 157, 26.6.2003, p. 49. should therefore be amended accordingly,HAS ADOPTED THIS DIRECTIVE: