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    Decision of the Council of the European Union of 5 December 2011 on the admis... (32012D0424(01))
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    EU - Rechtsakte: 01 General, financial and institutional matters

    ‘Article 390c

    Croatia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
    (a) the supply of building land, with or without buildings built on it, as referred to in point (j) of Article 135(1) and in point (9) of Annex X, Part B, non-renewable, until 31 December 2014;
    (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.   

    FREEDOM, SECURITY AND JUSTICE

    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
    ).
    The following Article is inserted:

    ‘Article 19a

    By way of derogation from the provisions of this Regulation relating to the establishment of border crossing points, and until the entry into force of a decision by the Council on the full application of the provisions of the Schengen
    acquis
    in Croatia pursuant to Article 4(2) of the Act of Accession or until this Regulation is amended to include provisions governing border control at common border crossing points, whichever is the earlier, Croatia may maintain the common border crossing points at its border with Bosnia and Herzegovina. At these common border crossing points, border guards of one party shall carry out entry and exit checks on the territory of the other party. All entry and exit checks by Croatian border guards shall be carried out in compliance with the
    acquis
    of the Union, including Member States’ obligations as regards international protection and non-refoulement. The relevant bilateral agreements establishing the common border crossing points in question shall, if necessary, be amended to that end.’.

    10.   

    ENVIRONMENT

    I.   HORIZONTAL LEGISLATION

    1.
    32003 L 0087: Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (
    OJ L 275, 25.10.2003, p. 32
    ).
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