4Annex XV to the Act of Accession contains Part IX, entitled ‘Taxation’, point 2 of which is worded as follows:‘377 L 0388: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ [1977 L 145], p. 1), as last amended by:– 394 L 0005: Council Directive 94/5/EC of 14 February 1994 (OJ [1994 L 60], p. 16).Austria…(h) For the purposes of applying Article 28(3)(a), the Republic of Austria may tax:…– the transactions listed in point 7 of Annex E.…’
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