Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia

Directives 1999/45/EC, 2002/83/EC, 2003/37/EC, 2003/59/EC, 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC are amended as set out in the Annex of this Directive.

Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by the date of entry into force of the Treaty of Accession. As regards the provisions of this Directive adapting Directive 91/414/EC as amended, as well as Directives 2002/83/EC, 2003/37/EC and 2003/59/EC, the date of transposition shall be that laid down therein. Member States shall forthwith submit the text of the provisions transposing this Directive to the Commission, with a table setting out their correlation with the specific provisions of this Directive. When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

This Directive shall enter into force only subject to and on the date of the entry into force of the Treaty of Accession.

This Directive is addressed to the Member States.

In implementing Article 24(2) to (6), the following Member States may grant an exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency at the conversion rate on the date of their accession: in the Czech Republic: EUR 35000; in Estonia: EUR 16000; in Cyprus: EUR 15600; in Latvia: EUR 17200; in Lithuania: EUR 29000; in Hungary: EUR 35000; in Malta: EUR 37000 when the economic activity consists principally in the supply of goods, EUR 24300 when the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14600 in other cases, namely service providers with a high value added (low inputs); in Poland: EUR 10000; in Slovenia: EUR 25000; in Slovakia: EUR 35000.’

To determine the equivalents in their national currencies of amounts expressed in ecus in this Title Member States shall use the rate of exchange applicable on 16 December 1991.* However, the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia shall use the rate of exchange applicable on the date of their accession.’.