3.

Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. The following is added to Article 3(a)(iii): ‘— Daň z příjmů právnických osob in the Czech Republic, — Tulumaks in Estonia, — φόρος εισοδήματος in Cyprus, — Uzņēmumu ienākuma nodoklis in Latvia, — Pelno mokestis in Lithuania, — Társasági adó in Hungary, — Taxxa fuq l-income in Malta, — Podatek dochodowy od osób prawnych in Poland, — Davek od dobička pravnih oseb in Slovenia, — Daň z príjmov právnických osôb in Slovakia’. The following is added to the Annex: ‘(p) companies under Czech law known as: “akciová společnost”, “společnost s ručením omezeným”, “veřejná obchodní společnost”, “komanditní společnost”, “družstvo”; (q) companies under Estonian law known as: “täisühing”, “usaldusühing”, “osaühing”, “aktsiaselts”, “tulundusühistu”; (r) companies under Cypriot law known as: companies in accordance with the Company's Law, Public Corporate Bodies as well as any other Body which is considered as a company in accordance with the Income tax Laws; (s) companies under Latvian law known as: “akciju sabiedrība”, “sabiedrība ar ierobežotu atbildību”; (t) companies incorporated under the law of Lithuania; (u) companies under Hungarian law known as: “közkereseti társaság”, “betéti társaság”, “közös vállalat”, “korlátolt felelősségű társaság”, “részvénytársaság”, “egyesülés”, “közhasznú társaság”, “szövetkezet”; (v) companies under Maltese law known as: “Kumpaniji ta' Responsabilita' Limitata”, “Soċjetajiet in akkomandita li l-kapital tagħhom maqsum f'azzjonijiet”; (w) companies under Polish law known as: “spółka akcyjna”, “spółka z ograniczoną odpowiedzialnością”; (x) companies under Slovenian law known as: “delniška družba”, “komanditna delniška družba”, “komanditna družba”, “družba z omejeno odgovornostjo”, “družba z neomejeno odgovornostjo”; (y) companies under Slovak law known as: “akciová spoločnos”, “spoločnosť s ručením obmedzeným”, “komanditná spoločnos”, “verejná obchodná spoločnos”, “družstvo”.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.