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COMMISSION REGULATION (EEC) No 3902/92
of 23 December 1992
setting detailed rules for granting financial compensation on certain fishery products
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 3759/92 of 17 December 1992 on the common organization of the market in fishery and aquaculture products (1), and in particular Article 12 (6) thereof,
Whereas under Article 12 of Regulation (EEC) No 3759/92 Member States are to grant financial compensation to producers' organizations which, observing certain requirements, withdraw from the market products listed in Annex I (A) and (D) of that Regulation;
Whereas, in order to give maximum encouragement to action to stabilize the market, producers' organizations not observing the Community withdrawal price throughout the fishing year should be debarred from receiving financial compensation;
Whereas in order to guarantee normal conditions of competition between producers' organizations making use of the margin of tolerance provided for at (a) in Article 12 (1) of the abovementioned Regulation it is necessary to specify requirements pertaining to its application; whereas in order to ensure transparency of the market recourse to the margin of tolerance must be adequately publicized;
Whereas the purpose of the activities of producers' organizations is to ensure rationality of fishing operations and improve selling conditions for their members' catches; whereas it is accordingly necessary to restrict financial compensation to fish caught by members of such organizations;
Whereas since demand may fluctuate within the duration of any selling operation products should not be withdrawn from the market before being put up for sale; whereas compensation should accordingly be granted only on products that, having been put up for sale in the normal way, have not found a buyer at the Community withdrawal price;
Whereas compensation must be clearly disallowed on fish on which the carryover aid provided for in Article 14 of Regulation (EEC) No 3759/92 has been granted;
Whereas systematic compliance with common marketing standards as indicated in Article 2 of Regulation (EEC) No 3759/92 is, irrespective of their obligatory character, a determining factor in price formation and a contributory element to stabilization of the market; whereas the granting of compensation on eligible quantities should therefore be made conditional on compliance with the standards for all quantities of the product in question put up for sale by the producers' organization or its members throughout the fishing year;
Whereas financial compensation cannot be paid until the end of the fishing year; whereas to facilitate the operation of producers' organizations it should be made possible for advances to be granted against lodging of security;
Whereas rules for calculating advances on financial compensation and fixing the security amount required should be set; whereas the conversion rate for the compensation and for advances must also be set;
Whereas the granting of compensation should extend to fish put up for sale and withdrawn by producers' organizations or their members in other Member States; whereas the authorities of the other Member State in which the fish was put up for sale and withdrawn or carried over should issue a certifying document and transmit a copy;
Whereas each Member State should introduce a control system for verifying that the figures given in applications for financial compensation correspond to the quantities actually put up for sale and withdrawn;
Whereas in cases of infringement of limited consequence of the financial compensation scheme the producers' organization should not, for the restricted financial advantage arising from the infringement, be penalized by complete withdrawal of entitlement to financial compensation but merely by a flat rate reduction therein;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Fishery Products,
HAS ADOPTED THIS REGULATION:
Article 1
This Regulation lays down detailed rules for granting the financial compensation referred to in Article 12 of Regulation (EEC) No 3759/92, hereinafter referred to as the 'basic Regulation`.
Article 2
1. Financial compensation shall be granted to producers' organizations only if they apply, and ensure that their members comply with, the Community withdrawal price throughout the fishing year, when the products are first put up for sale, in accordance with the conditions laid down in Article 12 (1) (a) and (d) of the basic Regulation.
2. Should the use of the margin of tolerance provided for in Article 12 (1) (a) of the basic Regulation lead to the fixing of different withdrawal price levels for the same product category by producers' organizations established in a given area, each of these organizations may adopt the price level fixed by another producers' organization in the same area with effect from the date it becomes applicable and for the relevant period.
3. The withdrawal price level fixed by a producers' organization using the margin of tolerance shall apply to all the quantities offered for sale by that organization or its members, including those offered for sale outside its area of activity.
However, any producers' organization or one of its members, selling its products in an area other than its own area of activity, may apply either its own withdrawal price level which must not be lower than the price level in the zone concerned or one of those adopted, after eventual application of the margin of tolerance, by the producers' organizations established in that area.
4. The withdrawal price shall not include expenses incurred after landing of the products with the exception of those, including transport costs, made necessary by auction or quayside sales.
Article 3
1. Any producers' organization applying the margin of tolerance to the Community withdrawl price shall communicate to the competent authorities of the Member State in which it is recognized the level of the withdrawal price adopted for each category of products in all parts of its area of activity, at least two working days before it is to become applicable.
If a producers' organization intends to change the period of application of the margin of tolerance or the level of the withdrawal price, or make use of the option provided for in Article 2 (2), it shall inform the competent authorities thereof at least two working days before the date of application of its decision.
All decisions referred to in this Article shall apply for five working days at least.
2. The competent authorities of the Member State concerned shall ensure that all the information communicated pursuant to paragraph 1 is publicized without delay in accordance with regional ways and customs.
3. For the purposes of this Article, the provisions of Council Regulation (EEC, Euratom) No 1182/71 (1) shall apply. However, for the purposes of this Regulation, Saturdays, Sundays and public holidays shall be treated as working days provided putting up for sale is done in accordance with Article 4 (1) (c).
Article 4
1. Quantities withdrawn from the market shall be considered to be quantities eligible for financial compensation only if:
(a) they were caught by a member of a producers' organization;
(b) they were put up for sale:
- through the producers' organization,
or
- by a member in accordance with common rules established by the producers' organization, as referred to in the first indent of Article 4 (1) of the basic Regulation;
(c) prior to withdrawal they were put up for a sale accessible to all interested parties in accordance with regional and local ways and customs, during which it was established that they did not find a buyer at the price fixed in accordance with Article 12 (1) (a) of the basic Regulation;
(d) for which no request has been made and which have not benefited from the carryover aid referred to in Article 14 of the basic Regulation.
2. The grant of financial compensation for quantities eligible pursuant to paragraph 1 shall be subject to the condition that, for the product or group of products concerned, all the quantities put up for sale by the producers' organization or its members during the fishing year must have been classified previously in accordance with the marketing standards referred to in Article 2 of the basic Regulation.
Article 5
1. The financial compensation shall be paid to producers' organizations, on application, after the end of each fishing year.
2. Applications for payment of the financial compensation shall be submitted by producers' organizations to the competent authorities of the Member State four months after termination of the fishing year concerned at the latest.
3. The conversion rate applying to financial compensation shall be the agricultural conversion rate in effect on 31 December of the year in question, even where the fishing year is extended beyond that date.
4. The national authorities shall pay the financial compensation within eight months at the latest of the end of the fishing year.
Each Member State shall communicate to the other Member States and the Commission the name and address of the body responsible for granting the financial compensation.
Article 6
1. On application by the producers' organization concerned, Member States shall grant each month an advance on the financial compensation on condition that the applicant has lodged a security equal to 105 % of the amount of the advance.
Advances shall be calculated in accordance with the method specified in Annex I.
2. The conversion rate to be applied to the advance shall be the agricultural conversion rate applicable on the last day of the month for which the advance is applied for. If the fishing year is extended beyond 31 December of the calendar year concerned, the agricultural conversion rate to be applied to the advance for the month or months concerned by this extension shall be that applicable on 31 December.
The conversion rate to be applied to the balance of the financial compensation shall be the agricultural conversion rate applicable on 31 December of the fishing year in question, even if the fishing year is extended beyond that date.
Article 7
If a producers' organization or one of its members puts up for sale its products in a Member State other than that in which it is recognized, the competent authority of the first Member State shall issue, on application and without delay, to the organization in question or its member, a certificate the contents of which shall be in accordance with the specimen given in Annex II, and shall transmit at the same time, through official channels, a copy of this certificate to the body responsible for granting the financial compensation in the other Member State.
Applications for the issue of the certificate shall be submitted to the competent authority concerned immediately after the products are put up for sale.
Article 8
Member States shall introduce a control system to verify that the information given in applications for payment corresponds to the quantities actually put up for sale and withdrawn from the market by the producers' organization concerned.
Member States shall inform the Commission of the measures taken pursuant to the preceding paragraph as soon as they are adopted, and in any case by 31 January 1993.
Article 9
1. If an infringement of the financial compensation scheme, of limited consequence, is committed by a producers' organization or one of its members, and the organization shows to the satisfaction of the Member State concerned that the infringement was committed without fraudulent intent or serious negligence, the Member State shall retain an amount equal to 10 % of the Community withdrawal price applicable to the quantities concerned which were withdrawn and not intended for carryover.
The amount retained shall be credited to the EAGGF.
2. Where an infringement of the financial compensation scheme is committed as a consequence of gross negligence or with intent to defraud by a producers' organization or one of its members, aid will be witheld from the producers' organization in question for the fishing year concerned and for the following year. Any advances paid for that fishing year shall be refunded.
3. Member States shall inform the Commission each month of the cases in which they have applied the provisions of paragraph 1.
Article 10
Commission Regulation (EEC) No 3137/82 of 19 November 1982 laying down detailed rules for the granting of financial compensation in respect of certain fishery products (1) is hereby repealed.
Article 11
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
It shall apply from 1 January 1993.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 23 December 1992. | [
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COUNCIL DECISION
of 19 November 2004
appointing a German member of the Economic and Social Committee
(2004/819/EC, Euratom)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 259 thereof,
Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 167 thereof,
Having regard to Council Decision 2002/758/EC, Euratom of 17 September 2002 appointing the members of the Economic and Social Committee for the period from 21 September 2002 to 20 September 2006 (1),
Having regard to the nomination submitted by the German Government,
Having obtained the opinion of the Commission of the European Union,
HAS DECIDED AS FOLLOWS:
Sole Article
Mr Peter KORN is hereby appointed a member of the Economic and Social Committee in place of Ms Dagmar BOVING for the remainder of the latter's term of office, which runs until 20 September 2006.
Done at Brussels, 19 November 2004. | [
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Commission Regulation (EC) No 1755/2001
of 5 September 2001
establishing the standard import values for determining the entry price of certain fruit and vegetables
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Commission Regulation (EC) No 3223/94 of 21 December 1994 on detailed rules for the application of the import arrangements for fruit and vegetables(1), as last amended by Regulation (EC) No 1498/98(2), and in particular Article 4(1) thereof,
Whereas:
(1) Regulation (EC) No 3223/94 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in the Annex thereto.
(2) In compliance with the above criteria, the standard import values must be fixed at the levels set out in the Annex to this Regulation,
HAS ADOPTED THIS REGULATION:
Article 1
The standard import values referred to in Article 4 of Regulation (EC) No 3223/94 shall be fixed as indicated in the Annex hereto.
Article 2
This Regulation shall enter into force on 6 September 2001.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 5 September 2001. | [
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{COM} COMMISSION DECISION of 18 December 1991 on the establishment of the Community support framework for Community structural assistance in the areas eligible under Objective 2 in the region of Upper Normandy (France) (Only the French text is authentic)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (1), and in particular Article 9 (9) thereof,
Whereas, in accordance with Article 9 (9) of Regulation (EEC) No 2052/88, the Commission, on the basis of the regional and social conversion plans submitted by the Member States, shall establish, through partnership and in agreement with the Member State concerned, the Community support frameworks for Community structural operations;
Whereas, in accordance with the second paragraph of that provision, the Community support framework shall cover in particular the priorities adopted, the forms of assistance and the indicative financing plan, with details of the amount of assistance and its source, and the duration of the assistance;
Whereas Title III of Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (2) sets out the conditions for the preparation and implementation of Community support frameworks;
Whereas by Decision 89/288/EEC (3) the Commission adopted an initial list of areas eligible under Objective 2;
Whereas by Decision 90/400/EEC (4) the Commission extended that list to take account of the Decision of 17 December 1989 concerning the Rechar Community initiative (5);
Whereas on 30 April 1991 the Commission decided to retain that list for 1992 and 1993;
Whereas on 3 May 1989 the French Government submitted to the Commission the regional and social conversion plan referred to in Article 9 (8) of Regulation (EEC) No 2052/88 in respect of the areas eligible under Objective 2 in the region of Upper Normandy;
Whereas the plan submitted by the Member State included a description of the priorities selected and an indication of the use to be made of assistance from the European Regional Development Fund (ERDF) and the European Social Fund (ESF) in implementing it;
Whereas, pursuant to Article 9 (9) of Regulation (EEC) No 2052/88, on 20 December 1989 the Commission adopted the Community support framework for the region of Upper Normandy for 1989 to 1991; whereas this Community support framework constitutes the second phase of Community assistance to that region under Objective 2;
Whereas this Community support framework has been established in agreement with the Member State concerned through the partnership defined in Article 4 of Regulation (EEC) No 2052/88;
Whereas the EIB has also been involved in the preparation of the Community support framework in accordance with Article 8 of Regulation (EEC) No 4253/88; whereas it has declared its readiness to help implement this framework in accordance with its Statute;
Whereas the Commission is prepared to examine the possibility of the other Community lending instruments contributing to the financing of this framework in accordance with the specific provisions governing them;
Whereas this Decision is consistent with the opinion of the Advisory Committee on the Development and Conversion of Regions and of the European Social Fund Committee;
Whereas, in accordance with Article 10 (2) of Regulation (EEC) No 4253/88, this Decision is to be sent as a Declaration of Intent to the Member State;
Whereas, in accordance with Article 20 (1) and (2) of Regulation (EEC) No 4253/88, the budgetary commitments relating to the contribution from the Structural Funds to the financing of the operations covered by this Community support framework will be made on the basis of subsequent Commission decisions approving the operations concerned,
HAS ADOPTED THIS DECISION:
Article 1
The Community support framework for Community structural assistance in the areas eligible under Objective 2 in the region of Upper Normandy (France), covering the period 1 January 1992 to 31 December 1993, is hereby approved.
The Commission declares that it intends to contribute to the implementation of this Community support framework in accordance with the detailed provisions thereof and in compliance with the rules and guidelines governing the Structural Funds and the other existing financial instruments.
Article 2
The Community support framework contains the following essential information:
(a) the priorities for joint action:
- support for the establishment and development of firms,
- improving the attractiveness of the areas concerned,
- development of tourist potential,
- extension of higher education facilities;
(b) an outline of the forms of assistance (a multifund operational programme and, where appropriate, major projects) to be provided;
(c) an indicative financing plan specifying, at constant 1992 prices, for operations undertaken at the initiative of France and, where appropriate, the Community, the total cost and the amount of the expected contribution from the Community budget broken down as follows:
ERDF ECU 30,6 million
ESF ECU 10,0 million
Total for Structural Funds ECU 40,6 million.
The resultant national financing required may be partially covered by Community loans from the European Investment Bank and the other lending instruments.
Article 3
This Declaration of Intent is addressed to the French Republic.
Done at Brussels, 18 December 1991. | [
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COMMISSION REGULATION (EC) No 1076/2007
of 19 September 2007
fixing the export refunds on eggs
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2771/75 of 29 October 1975 on the common organisation of the market in eggs (1), and in particular the third subparagraph of Article 8(3) thereof,
Whereas:
(1)
Article 8 of Regulation (EEC) No 2771/75 provides that the difference between prices on the world market for the products listed in Article 1(1) of that regulation and prices for those products on the Community market may be covered by an export refund.
(2)
Given the present situation on the market in eggs, export refunds should therefore be fixed in accordance with the rules and certain criteria provided for in Article 8 of Regulation (EEC) No 2771/75.
(3)
Article 8(3), second subparagraph of Regulation (EEC) No 2771/75 provides that the world market situation or the specific requirements of certain markets may make it necessary to vary the refund according to destination.
(4)
Refunds should be granted only on products that are allowed to move freely in the Community and that comply with the requirements of Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs (2) and of Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin (3) as well as marking requirements of Council Regulation (EEC) No 1907/90 of 26 June 1990 on certain marketing standards for eggs (4).
(5)
The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Poultrymeat and Eggs,
HAS ADOPTED THIS REGULATION:
Article 1
1. Export refunds as provided for in Article 8 of Regulation (EEC) No 2771/75 shall be granted on the products and for the amounts set out in the Annex to this Regulation subject to the conditions provided for in paragraph 2 of this Article.
2. The products eligible for a refund under paragraph 1 must meet the relevant requirements of Regulations (EC) No 852/2004 and (EC) No 853/2004, notably preparation in an approved establishment and compliance with the marking requirements laid down in Annex II, Section I to Regulation (EC) No 853/2004 and those laid down in Regulation (EEC) No 1907/90.
Article 2
This Regulation shall enter into force on 20 September 2007.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 19 September 2007. | [
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Commission Decision
of 5 July 2002
on financial aid from the Community for the operation of certain Community Reference Laboratories in the veterinary public health field (residues)
(notified under document number C(2002) 2524)
(Only the German, French, Italian and Dutch texts are authentic)
(2002/547/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field(1), as last amended by Decision 2001/572/EC(2), and in particular Article 28(2) thereof,
Whereas:
(1) Community financial aid should be granted to the Community reference laboratories designated by the Community to assist them in carrying out the functions and duties laid down in Council Directive 96/23/EC of 29 April 1996 on measures to monitor certain substances and residues thereof in live animals and animal products(3).
(2) The financial contribution from the Community shall be granted provided that the actions planned are efficiently carried out and that the authorities supply all the necessary information within the time limits laid down.
(3) For budgetary reasons, Community assistance should be granted for a period of one year; however, in order to adapt the financial period to the calendar year, the Community assistance granted for next period will exceptionally cover six months.
(4) Pursuant to Article 3(2) of Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy(4) veterinary and plant health measures undertaken in accordance with Community rules shall be financed under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund. For financial control purposes, Articles 8 and 9 of Council Regulation (EC) No 1258/1999 apply.
(5) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:
Article 1
1. The Community grants financial assistance to the Netherlands for the functions and duties referred to in Annex V, Chapter 2, to Directive 96/23/EC to be carried out by the Rijksinstituut voor de Volksgezondheid en Milieuhygiëne, Bilthoven, the Netherlands, for the detection of residues of certain substances.
2. The Community's financial assistance shall amount to a maximum of EUR 200000 for the period from 1 July 2002 to 31 December 2002.
Article 2
1. The Community grants financial assistance to France for the functions and duties referred to in Annex V, Chapter 2, to Directive 96/23/EC to be carried out by the Laboratoire de L'Agence Française de Sécurité Sanitaire des aliments, (formerly the Laboratoire des médicaments vétérinaires), Fougères, France, for the detection of residues of certain substances.
2. The Community's financial assistance shall amount to a maximum of EUR 200000 for the period from 1 July 2002 to 31 December 2002.
Article 3
1. The Community grants financial assistance to Germany for the functions and duties referred to in Annex V, Chapter 2, to Directive 96/23/EC to be carried out by the Bundesinstitut für gesundheitlichen Verbraucherschutz und Veterinärmedizin, Berlin, Germany, for the detection of residues of certain substances.
2. The Community's financial assistance shall amount to a maximum of EUR 200000 for the period from 1 July 2002 to 31 December 2002.
Article 4
1. The Community grants financial assistance to Italy for the functions and duties referred to in Annex V, Chapter 2, to Directive 96/23/EC to be carried out by the Istituto Superiore di Sanità, Rome, Italy, for the detection of residues of certain substances.
2. The Community's financial assistance shall amount to a maximum of EUR 200000 for the period from 1 July 2002 to 31 December 2002.
Article 5
The Community's financial assistance shall be paid as follows:
(a) advance payment of 70 % of the above amounts may be paid at the request of the recipient Member State;
(b) the remainder is paid following presentation of supporting documents and technical report by the recipient Member State. Those documents shall be presented at the latest three months after the end of the period for which financial assistance has been granted;
(c) the financial contribution shall be granted provided that the actions planned are efficiently carried out and that the authorities supply all the necessary information within the time limits laid down;
(d) when the time limit is not observed, the contribution shall be reduced by 25 % on 1 May, 50 % on 1 June, 75 % on 1 July and 100 % on 1 September.
Article 6
This Decision is addressed to the Federal Republic of Germany, the French Republic, the Italian Republic and the Kingdom of the Netherlands.
Done at Brussels, 5 July 2002. | [
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*****
COUNCIL DECISION
of 10 March 1986
concerning the conclusion of the Framework Agreement for scientific and technical cooperation between the European Communities and the Kingdom of Norway
(86/88/EEC, Euratom)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to the Treaty establishing the European Atomic Energy Community,
Having regard to the recommendation from the Commission,
Whereas the Framework Agreement for scientific and technical cooperation between the European Communities and the Kingdom of Norway should be approved,
HAS DECIDED AS FOLLOWS:
Article 1
The Framework Agreement for scientific and technical cooperation between the European Communities and the Kingdom of Norway is hereby approved on behalf of the European Community.
The text of the Agreement is attached to this Decision.
Article 2
The President of the Council shall give the notification, provided for in Article 13 of the Agreement.
Done at Brussels, 10 March 1986. | [
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Commission Regulation (EC) No 1223/2003
of 9 July 2003
concerning applications for export licences for rice and broken rice with advance fixing of the refund
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 3072/95 of 22 December 1995 on the common organisation of the market in rice(1), as last amended by Commission Regulation (EC) No 411/2002(2),
Having regard to Commission Regulation (EC) No 1162/95 of 23 May 1995, laying down special detailed rules for the application of the system of import and export licences for cereals and rice(3), as last amended by Regulation (EC) No 2305/2002(4), and in particular the second subparagraph of Article 7(4) thereof,
Whereas:
(1) Article 7(4) of Regulation (EC) No 1162/95 provides, where this paragraph is specifically referred to when an export refund is fixed, for an interval of three working days between the day of submission of applications and the granting of export licences with advance fixing of the refund and provides that the Commission is to fix a uniform percentage reduction in the quantities if applications for export licences exceed the quantities which may be exported. Commission Regulation (EC) No 1109/2003(5) fixes refunds under the procedure provided for in the abovementioned paragraph for 40 tonnes for all destinations 021 and 023 defined in the Annex to that Regulation.
(2) For all the destinations 021 and 023, quantities applied for on 8 July 2003 are in excess of the available quantity, a percentage reduction should therefore be fixed for export licence applications submitted on 8 July 2003.
(3) In view of its purpose, this Regulation should take effect from the day of its publication in the Official Journal,
HAS ADOPTED THIS REGULATION:
Article 1
For all the destinations 021 and 023 defined in the Annex to Regulation (EC) No 1109/2003, applications for export licences for rice and broken rice with advance fixing of the refund submitted under that Regulation on 8 July 2003 shall give rise to the issue of licences for the quantities applied for to which a percentage reduction of 36 % has been applied.
Article 2
For all the destinations 021 and 023 defined in the Annex to Regulation (EC) No 1109/2003, applications for export licences for rice and broken rice submitted from 9 July 2003 shall not give rise to the issue of export licences under that Regulation.
Article 3
This Regulation shall enter into force on 10 July 2003.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 9 July 2003. | [
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*****
COUNCIL DIRECTIVE
of 14 November 1985
amending Directive 65/269/EEC on the standardization of certain rules relating to authorizations for the carriage of goods by road between Member States
(85/505/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community and in particular Article 75 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas, by its Directive 65/269/EEC (1), as amended by Directive 73/169/EEC (2), the Council established a system of authorizations for the carriage of goods by road between Member States;
Whereas the application of Directive 65/269/EEC has revealed difficulties in the use of these authorizations in the case of certain coupled combinations of vehicles;
Whereas the system of issuing authorizations in respect of tractors has administrative, economic and legal advantages and should, in the light of experience, be extended to cover the use of coupled combinations of vehicles;
Whereas Community-level uniform rules for the issuing of such authorizations are needed;
Whereas Directive 65/269/EEC should therefore be amended,
HAS ADOPTED THIS DIRECTIVE:
Article 1
The following subparagraph shall be added to Article 1 of Directive 65/269/EEC:
'If the transport operation is carried out by a coupled combination of vehicles, the authorizations required shall be issued by the competent authorities of the Member State in which the tractor is registered. Such authorizations shall cover the coupled combination of vehicles, even if the trailer or semi-trailer is not registered or put into circulation in the name of the holder of the authorization or is registered or put into circulation in a different Member State.'
Article 2
Member States shall take the measures necessary to comply with this Directive by 1 January 1987. They shall forthwith inform the Commission thereof.
Article 3
This Directive is addressed to the Member States.
Done at Brussels, 14 November 1985. | [
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Commission Decision
of 29 November 2002
amending Decision 2002/537/EC concerning protection measures relating to Newcastle disease in Australia
(notified under document number C(2002) 4760)
(Text with EEA relevance)
(2002/942/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 97/78/EC of 18 December 1997 laying down the principles governing the organisation of veterinary checks on products entering the Community from third countries(1), and in particular Article 22(6) thereof,
Having regard to Council Directive 91/496/EEC of 15 July 1991 laying down the principles governing the organisation of veterinary checks on animals entering the Community from third countries and amending Directives 89/662/EEC, 90/425/EEC and 90/675/EEC(2), as last amended by Directive 96/43/EC(3), and in particular Article 18(7) thereof,
Having regard to Council Directive 91/494/EEC of 26 June 1991 on animal health conditions governing intra-Community trade in and imports from third countries of fresh poultrymeat(4), as last amended by Directive 1999/89/EC(5), and in particular Article 11(1), Article 12(2), Article 14(1) and Article 14a thereof,
Having regard to Council Directive 92/118/EEC of 17 December 1992 laying down animal health and public health requirements governing trade in and imports into the Community of products not subject to the said requirements laid down in specific Community rules referred to in Annex A(1), to Directive 89/662/EEC and, as regards pathogens, to Directive 90/425/EEC(6), as last amended by Decision 2002/33/EC of the European Parliament and of the Council(7), and in particular Article 10(3) thereof,
Whereas:
(1) Due to an outbreak of Newcastle disease in the State of Victoria, the Commission adopted Decision 2002/537/EC of 2 July 2002 concerning protection measures relating to Newcastle disease in Australia(8).
(2) That Decision prohibits the importation of live poultry and hatching eggs, live ratites and hatching eggs, fresh meat of poultry, ratites, wild and farmed feathered game, poultrymeat products and meat preparations from Australia, from 6 July 2002 to 1 December 2002, with certain derogations.
(3) The Australian authorities have submitted information on the outbreak and further epidemiological data in relation to the Newcastle disease situation in Australia with respect to the circulation of endemic strains of Newcastle disease viruses and the vaccination policy applied.
(4) In order to assess the disease situation on the spot and possibly adapt the import requirements from Australia for poultry and poultry meat, the Food and Veterinary Office has been requested to carry out a mission to Australia, which is scheduled for mid January 2003.
(5) On 25 October 2002 Australia has informed the Commission about a further outbreak of Newcastle disease in a poultry holding located in New South Wales.
(6) Therefore, it is appropriate to prolong the protection measures laid down in Decision 2002/537/EC for until 1 May 2003. However, that date is to be reviewed in the light of the disease evolution and the conclusions of the mission.
(7) The requirements for fresh ratite meat, which still may be imported into the European Community following certain testing regimes must be amended in order to take into account the recent outbreak in New South Wales.
(8) Decision 2002/537/EC should therefore be amended accordingly.
(9) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:
Article 1
Decision 2002/537/EC is amended as follows:
1. In Article 7 the date "1 December 2002" is replaced by the date "1 May 2003".
2. In the model health attestation of the Annex under I. Animal health certification in point 2.5.1.1 and point 2.5.1.2 the words "the State of Victoria" are replaced by the words "the States of Victoria and New South Wales".
Article 2
This Decision is addressed to the Member States.
Done at Brussels, 29 November 2002. | [
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COMMISSION REGULATION (EC) No 977/2004
of 14 May 2004
fixing the minimum selling price for skimmed-milk powder for the 60th individual invitation to tender issued under the standing invitation to tender referred to in Regulation (EC) No 2799/1999
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products (1), and in particular Article 10 thereof,
Whereas:
(1)
Pursuant to Article 26 of Commission Regulation (EC) No 2799/1999 of 17 December 1999 laying down detailed rules for applying Council Regulation (EC) No 1255/1999 as regards the grant of aid for skimmed milk and skimmed-milk powder intended for animal feed and the sale of such skimmed-milk powder (2), intervention agencies have put up for sale by standing invitation to tender certain quantities of skimmed-milk powder held by them.
(2)
According to Article 30 of the said Regulation, in the light of the tenders received in response to each individual invitation to tender a minimum selling price shall be fixed or a decision shall be taken to make no award. The amount of the processing security shall also be fixed taking account of the difference between the market price of skimmed-milk powder and the minimum selling price.
(3)
In the light of the tenders received, the minimum selling price should be fixed at the level specified below and the processing security determined accordingly.
(4)
The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,
HAS ADOPTED THIS REGULATION:
Article 1
For the 60th individual invitation to tender pursuant to Regulation (EC) No 2799/1999, in respect of which the time limit for the submission of tenders expired on 11 May 2004, the minimum selling price and the processing security are fixed as follows:
-
minimum selling price:
EUR 195,10/100 kg,
-
processing security:
EUR 50,00/100 kg.
Article 2
This Regulation shall enter into force on 15 May 2004.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 14 May 2004. | [
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Commission Regulation (EC) No 953/2001
of 16 May 2001
fixing the maximum export refund for white sugar for the 39th partial invitation to tender issued within the framework of the standing invitation to tender provided for in Regulation (EC) No 1531/2000
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 2038/1999 of 13 September 1999 on the common organisation of the markets in the sugar sector(1), as amended by Commission Regulation (EC) No 1527/2000(2), and in particular the second subparagraph of Article 18(5) thereof,
Whereas:
(1) Commission Regulation (EC) No 1531/2000 of 13 July 2000 on a standing invitation to tender to determine levies and/or refunds on exports of white sugar(3), requires partial invitations to tender to be issued for the export of this sugar.
(2) Pursuant to Article 9(1) of Regulation (EC) No 1531/2000 a maximum export refund shall be fixed, as the case may be, account being taken in particular of the state and foreseeable development of the Community and world markets in sugar, for the partial invitation to tender in question.
(3) Following an examination of the tenders submitted in response to the 39th partial invitation to tender, the provisions set out in Article 1 should be adopted.
(4) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Sugar,
HAS ADOPTED THIS REGULATION:
Article 1
For the 39th partial invitation to tender for white sugar issued pursuant to Regulation (EC) No 1531/2000 the maximum amount of the export refund is fixed at 42,019 EUR/100 kg.
Article 2
This Regulation shall enter into force on 17 May 2001.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 16 May 2001. | [
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*****
COMMISSION DECISION
of 1 February 1989
amending Decision 88/557/EEC authorizing Member States to permit temporarily the marketing of forest reproductive material not satisfying the requirements of Council Directive 66/404/EEC
(89/131/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Directive 66/404/EEC of 14 June 1966 on the marketing of forest reproductive material (1), as last amended by Directive 88/332/EEC (2), and in particular Article 15 thereof,
Having regard to the request submitted by the United Kingdom,
Whereas production of reproductive material of the species Larix decidua Mill. is at present insufficient in the United Kingdom, with the result that their requirements for reproductive material conforming to the provisions of Directive 66/404/EEC cannot be met;
Whereas third countries are not in a position to supply sufficient reproductive material of the relevant species which can afford the same guarantees as Community reproductive material and which conforms to the provisions of the abovementioned Directive;
Whereas the United Kingdom should therefore be authorized to permit for a limited period, the marketing of reproductive material of the relevant species which satisfies less stringent requirements in respect of provenance, of provenances considered as appropriate by this Member State;
Whereas this marketing should be permitted in the same conditions of control and delays as the marketings permitted by Commission Decision 88/557/EEC (3);
Whereas the measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Seeds and Propagating Material for Agriculture, Horticulture and Forestry,
HAS ADOPTED THIS DECISION:
Article 1
In the annex to Decision 88/557/EEC, for the species Larix decidua Mill. and in relation to the United Kingdom, '300 kg' is replaced by '320 kg' in the column 'kg' and the reference 'PL' is introduced in the column 'provenance'.
Article 2
This Decision is addressed to the Member States.
Done at Brussels, 1 February 1989. | [
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COUNCIL REGULATION (EEC) No 2067/92 of 30 June 1992 on measures to promote and market quality beef and veal
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing in European Economic Community, and in particular Article 43 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Whereas the beef and veal market is affected by a long-term decline in Community consumption; whereas, given the imperative need to achieve a better balance between supply and demand, it has become necessary to reduce the intervention price under the market organization for beef and veal and to amend the premium arrangements and introduce a new premium for the withdrawal from production of young male calves of dairy breeds;
Whereas specific measures undertaken by trade and inter-trade organizations to encourage the consumption and marketing of quality beef and veal in the Community may help to restore a better market balance by stimulating demand; whereas such measures should be used to limit the build-up of surpluses; whereas, therefore it is appropriate to create the possibility for the Community to part-finance such measures;
Whereas measures qualifying for part-financing by the Community should be defined;
Whereas the purpose of such provisions is to establish better balance on the beef and veal market; whereas any expenditure incurred as a result of Community part-financing should be regarded as intervention within the meaning of Article 3 of Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (3),
HAS ADOPTED THIS REGULATION:
Article 1
1. The Community may part-finance measures undertaken by trade and inter-trade organizations to promote and market quality beef and veal. Such part-financing may not exceed 40 % of the actual cost of such measures.
2. Promotion and marketing measures entailing control of meat quality throughout the chain of production, from the producer to the consumer, may be given priority. In such cases Community part-financing may be increased to 60 % of the actual cost of the measure.
Article 2
Measures and programmes undertaken for promotion and marketing purposes must not be biased in favour of any trade mark(s) nor confer advantage on products from a particular Member State.
Article 3
Expenditure incurred as a result of Community part-financing shall be regarded as intervention within the meaning of Article 3 (1) of Regulation (EEC) No 729/70.
Article 4
Detailed rules for the application of this Regulation, and in particular rules defining promotion and marketing measures, shall be adopted by the Commission in accordance with the procedure laid down in Article 27 of Regulation (EEC) No 805/68 (4).
Article 5
This Regulation shall enter into force on 1 January 1993.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION REGULATION (EC) No 862/2008
of 1 September 2008
establishing a prohibition of fishing for cod in Norwegian waters of I and II by vessels flying the flag of Germany
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 2371/2002 of 20 December 2002 on the conservation and sustainable exploitation of fisheries resources under the Common Fisheries Policy (1), and in particular Article 26(4) thereof,
Having regard to Council Regulation (EEC) No 2847/93 of 12 October 1993 establishing a control system applicable to common fisheries policy (2), and in particular Article 21(3) thereof,
Whereas:
(1)
Council Regulation (EC) No 40/2008 of 16 January 2008 fixing for 2008 the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks applicable in Community waters and for Community vessels, in waters where catch limitations are required (3), lays down quotas for 2008.
(2)
According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2008.
(3)
It is therefore necessary to prohibit fishing for that stock and its retention on board, transhipment and landing,
HAS ADOPTED THIS REGULATION:
Article 1
Quota exhaustion
The fishing quota allocated to the Member State referred to in the Annex to this Regulation for the stock referred to therein for 2008 shall be deemed to be exhausted from the date set out in that Annex.
Article 2
Prohibitions
Fishing for the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein shall be prohibited from the date set out in that Annex. It shall be prohibited to retain on board, tranship or land such stock caught by those vessels after that date.
Article 3
Entry into force
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION REGULATION (EC) No 1490/1999
of 7 July 1999
amending Regulation (EEC) No 2179/92 laying down detailed rules for the application of the specific import measures for the Canary Islands as regards tobacco
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1601/92 of 15 June 1992 concerning specific measures for the Canary Islands with regard to certain agricultural products(1), as last amended by Regulation (EC) No 1257/1999(2), and in particular Article 6(2) thereof,
(1) Whereas Article 6 of Regulation (EEC) No 1601/92 provides for exemption from customs duties for direct imports into the Canary Islands of up to 20000 tonnes of raw and semi-manufactured tobacco intended for the local manufacture of tobacco products;
(2) Whereas Commission Regulation (EEC) No 2179/92 of 30 July 1992 laying down detailed rules for the application of the specific import measures for the Canary Islands as regards tobacco(3), as last amended by Regulation (EC) No 1492/98(4), lays down detailed rules for the application of that measure;
(3) Whereas, to provide maximum flexibility for imports of tobacco products into the Canary Islands, the overall quantity of 20000 tonnes of raw stripped tobacco may be used for the importation of other products, taking account of the coefficient of equivalence, as required by the local industry; whereas, as a result, the Annex to Regulation (EEC) No 2179/92 should be adjusted;
(4) Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Tobacco,
HAS ADOPTED THIS REGULATION:
Article 1
The Annex to Regulation (EEC) No 2179/92 is replaced by the Annex to this Regulation.
Article 2
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.
It shall apply with effect from 1 July 1999.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 July 1999. | [
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COUNCIL REGULATION (EEC) No 3645/83 of 28 November 1983 amending Regulation (EEC) No 3626/82 on implementation in the Community of the Convention on international trade in endangered species of wild fauna and flora
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 235 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Whereas it is necessary to amend Article 4 of Regulation (EEC) No 3626/82 (3) to allow amendments which have been decided on by the parties to the Convention on international trade in endangered species of wild fauna and flora and agreed to by the Community to be made in accordance with the procedure laid down in Article 21 (2) and (3) of that Regulation,
HAS ADOPTED THIS REGULATION:
Article 1
Article 4 of Regulation (EEC) No 3626/82 is hereby replaced by the following:
"Article 4
Amendments to Annexes A, B and C to this Regulation which are required as a consequence of amendments which have been decided on by the parties to the Convention and agreed to by the Community, as well as any additions to Annex B, shall be made in accordance with the procedure prescribed in Article 21 (2) and (3)."
Article 2
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.
It shall apply from 1 January 1984.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 28 November 1983. | [
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COMMISSION REGULATION (EC) No 1491/2004
of 23 August 2004
establishing the standard import values for determining the entry price of certain fruit and vegetables
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Commission Regulation (EC) No 3223/94 of 21 December 1994 on detailed rules for the application of the import arrangements for fruit and vegetables (1), and in particular Article 4(1) thereof,
Whereas:
(1)
Regulation (EC) No 3223/94 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in the Annex thereto.
(2)
In compliance with the above criteria, the standard import values must be fixed at the levels set out in the Annex to this Regulation,
HAS ADOPTED THIS REGULATION:
Article 1
The standard import values referred to in Article 4 of Regulation (EC) No 3223/94 shall be fixed as indicated in the Annex hereto.
Article 2
This Regulation shall enter into force on 24 August 2004.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 23 August 2004. | [
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COMMISSION REGULATION (EC) No 2449/95 of 19 October 1995 establishing for 1995 the breakdown for beef imports from the African, Caribbean and Pacific (ACP) States pursuant to Council Regulation (EEC) No 715/90
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 715/90 of 5 March 1990 on the arrangements applicable to agricultural products and certain goods resulting from the processing of agricultural products originating in the ACP States or in the overseas countries and territories (1), as last amended by Regulation (EC) No 2484/94 (2), and in particular Article 4 (3) thereof,
Whereas Article 4 of Regulation (EEC) No 715/90 provides for the breakdown between the ACP States for beef to be imported into the Community and for the possibility, at the request of ACP States which are not able to supply their full quotas, of a different breakdown between those States, up to the limit of 52 100 tonnes;
Whereas, by letter of 25 September 1995, the ACP States concerned requested a transfer of 1 642 tonnes to Zimbabwe for 1995 involving a reduction of 142, 1 000 and 500 tonnes respectively in the quotas for Kenya, Swaziland and Namibia; whereas the transfer to Zimbabwe requested by the other ACP States should be agreed to;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Beef and Veal,
HAS ADOPTED THIS REGULATION:
Article 1
Imports of beef from the African, Caribbean and Pacific (ACP) States pursuant to Regulation (EEC) No 715/90 for the 1995 calendar year shall be as follows:
TABLE
Article 2
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 19 October 1995. | [
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COMMISSION DECISION
of 21 December 1994
amending Decision 94/24/EC drawing up a list of border inspection posts preselected for veterinary checks on products and animals from third countries
(Text with EEA relevance)
(94/988/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 90/675/EEC of 10 December 1990 laying down the principles governing the organization of veterinary checks on products entering the Community from third countries (1), as last amended by Directive 92/118/EEC (2), and in particular Article 30 thereof,
Having regard to Council Directive 91/496/EEC of 15 July 1991 laying down the principles governing the organization of veterinary checks on animals entering the Community from third countries and amending Directives 89/662/EEC, 90/425/EEC and 90/675/EEC (3), as last amended by Decision 92/438/EEC (4), and in particular Article 28 thereof,
Whereas Commission Decision 94/24/EC (5) draws up a list of border inspection posts preselected for veterinary checks on products and animals from third countries;
Whereas certain border inspection posts have been inspected by the Commission's departments; whereas, in addition, the Member States may propose that new posts be included in the list or that posts included therein be withdrawn;
Whereas, in view of the results of the inspections and the proposals by the competent authorities of Belgium, Germany, France, Netherlands and Portugal, Decision 94/24/EC must be amended accordingly;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Standing Veterinary Committee,
HAS ADOPTED THIS DECISION:
Article 1
The Annex to Decision 94/24/EC is hereby amended in accordance with the Annex to this Decision.
Article 2
This Decision is addressed to the Member States.
Done at Brussels, 21 December 1994. | [
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COUNCIL DIRECTIVE 2006/112/EC
of 28 November 2006
on the common system of value added tax
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission,
Having regard to the Opinion of the European Parliament,
Having regard to the Opinion of the European Economic and Social Committee,
Whereas:
(1)
Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (1) has been significantly amended on several occasions. Now that new amendments are being made to the said Directive, it is desirable, for reasons of clarity and rationalisation that the Directive should be recast.
(2)
The recast text should incorporate all those provisions of Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (2) which are still applicable. That Directive should therefore be repealed.
(3)
To ensure that the provisions are presented in a clear and rational manner, consistent with the principle of better regulation, it is appropriate to recast the structure and the wording of the Directive although this will not, in principle, bring about material changes in the existing legislation. A small number of substantive amendments are however inherent to the recasting exercise and should nevertheless be made. Where such changes are made, these are listed exhaustively in the provisions governing transposition and entry into force.
(4)
The attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services. It is therefore necessary to achieve such harmonisation of legislation on turnover taxes by means of a system of value added tax (VAT), such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level.
(5)
A VAT system achieves the highest degree of simplicity and of neutrality when the tax is levied in as general a manner as possible and when its scope covers all stages of production and distribution, as well as the supply of services. It is therefore in the interests of the internal market and of Member States to adopt a common system which also applies to the retail trade.
(6)
It is necessary to proceed by stages, since the harmonisation of turnover taxes leads in Member States to alterations in tax structure and appreciable consequences in the budgetary, economic and social fields.
(7)
The common system of VAT should, even if rates and exemptions are not fully harmonised, result in neutrality in competition, such that within the territory of each Member State similar goods and services bear the same tax burden, whatever the length of the production and distribution chain.
(8)
Pursuant to Council Decision 2000/597/EC, Euratom, of 29 September 2000 on the system of the European Communities' own resources (3), the budget of the European Communities is to be financed, without prejudice to other revenue, wholly from the Communities' own resources. Those resources are to include those accruing from VAT and obtained through the application of a uniform rate of tax to bases of assessment determined in a uniform manner and in accordance with Community rules.
(9)
It is vital to provide for a transitional period to allow national laws in specified fields to be gradually adapted.
(10)
During this transitional period, intra-Community transactions carried out by taxable persons other than exempt taxable persons should be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State.
(11)
It is also appropriate that, during that transitional period, intra-Community acquisitions of a certain value, made by exempt persons or by non-taxable legal persons, certain intra-Community distance selling and the supply of new means of transport to individuals or to exempt or non-taxable bodies should also be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State, in so far as such transactions would, in the absence of special provisions, be likely to cause significant distortion of competition between Member States.
(12)
For reasons connected with their geographic, economic and social situation, certain territories should be excluded from the scope of this Directive.
(13)
In order to enhance the non-discriminatory nature of the tax, the term ‘taxable person’ should be defined in such a way that the Member States may use it to cover persons who occasionally carry out certain transactions.
(14)
The term ‘taxable transaction’ may lead to difficulties, in particular as regards transactions treated as taxable transactions. Those concepts should therefore be clarified.
(15)
With a view to facilitating intra-Community trade in work on movable tangible property, it is appropriate to establish the tax arrangements applicable to such transactions when they are carried out for a customer who is identified for VAT purposes in a Member State other than that in which the transaction is physically carried out.
(16)
A transport operation within the territory of a Member State should be treated as the intra-Community transport of goods where it is directly linked to a transport operation carried out between Member States, in order to simplify not only the principles and arrangements for taxing those domestic transport services but also the rules applicable to ancillary services and to services supplied by intermediaries who take part in the supply of the various services.
(17)
Determination of the place where taxable transactions are carried out may engender conflicts concerning jurisdiction as between Member States, in particular as regards the supply of goods for assembly or the supply of services. Although the place where a supply of services is carried out should in principle be fixed as the place where the supplier has established his place of business, it should be defined as being in the Member State of the customer, in particular in the case of certain services supplied between taxable persons where the cost of the services is included in the price of the goods.
(18)
It is necessary to clarify the definition of the place of taxation of certain transactions carried out on board ships, aircraft or trains in the course of passenger transport within the Community.
(19)
Electricity and gas are treated as goods for VAT purposes. It is, however, particularly difficult to determine the place of supply. In order to avoid double taxation or non taxation and to attain a genuine internal market free of barriers linked to the VAT regime, the place of supply of gas through the natural gas distribution system, or of electricity, before the goods reach the final stage of consumption, should therefore be the place where the customer has established his business. The supply of electricity and gas at the final stage, that is to say, from traders and distributors to the final consumer, should be taxed at the place where the customer actually uses and consumes the goods.
(20)
In the case of the hiring out of movable tangible property, application of the general rule that supplies of services are taxed in the Member State in which the supplier is established may lead to substantial distortion of competition if the lessor and the lessee are established in different Member States and the rates of taxation in those States differ. It is therefore necessary to establish that the place of supply of a service is the place where the customer has established his business or has a fixed establishment for which the service has been supplied or, in the absence thereof, the place where he has his permanent address or usually resides.
(21)
However, as regards the hiring out of means of transport, it is appropriate, for reasons of control, to apply strictly the general rule, and thus to regard the place where the supplier has established his business as the place of supply.
(22)
All telecommunications services consumed within the Community should be taxed to prevent distortion of competition in that field. To that end, telecommunications services supplied to taxable persons established in the Community or to customers established in third countries should, in principle, be taxed at the place where the customer for the services is established. In order to ensure uniform taxation of telecommunications services which are supplied by taxable persons established in third territories or third countries to non-taxable persons established in the Community and which are effectively used and enjoyed in the Community, Member States should, however, provide for the place of supply to be within the Community.
(23)
Also to prevent distortions of competition, radio and television broadcasting services and electronically supplied services provided from third territories or third countries to persons established in the Community, or from the Community to customers established in third territories or third countries, should be taxed at the place of establishment of the customer.
(24)
The concepts of chargeable event and of the chargeability of VAT should be harmonised if the introduction of the common system of VAT and of any subsequent amendments thereto are to take effect at the same time in all Member States.
(25)
The taxable amount should be harmonised so that the application of VAT to taxable transactions leads to comparable results in all the Member States.
(26)
To prevent loss of tax revenues through the use of connected parties to derive tax benefits, it should, in specific limited circumstances, be possible for Member States to intervene as regards the taxable amount of supplies of goods or services and intra-Community acquisitions of goods.
(27)
In order to combat tax evasion or avoidance, it should be possible for Member States to include within the taxable amount of a transaction which involves the working of investment gold provided by a customer, the value of that investment gold where, by virtue of being worked, the gold loses its status of investment gold. When they apply these measures, Member States should be allowed a certain degree of discretion.
(28)
If distortions are to be avoided, the abolition of fiscal controls at frontiers entails, not only a uniform basis of assessment, but also sufficient alignment as between Member States of a number of rates and rate levels.
(29)
The standard rate of VAT in force in the various Member States, combined with the mechanism of the transitional system, ensures that this system functions to an acceptable degree. To prevent divergences in the standard rates of VAT applied by the Member States from leading to structural imbalances in the Community and distortions of competition in some sectors of activity, a minimum standard rate of 15 % should be fixed, subject to review.
(30)
In order to preserve neutrality of VAT, the rates applied by Member States should be such as to enable, as a general rule, deduction of the VAT applied at the preceding stage.
(31)
During the transitional period, certain derogations concerning the number and the level of rates should be possible.
(32)
To achieve a better understanding of the impact of reduced rates, it is necessary for the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.
(33)
In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour-intensive services. That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.
(34)
However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality. Provision should therefore be made for an authorisation procedure to be introduced for a period that is fixed but sufficiently long, so that it is possible to assess the impact of the reduced rates applied to locally supplied services. In order to make sure that such a measure remains verifiable and limited, its scope should be closely defined.
(35)
A common list of exemptions should be drawn up so that the Communities' own resources may be collected in a uniform manner in all the Member States.
(36)
For the benefit both of the persons liable for payment of VAT and the competent administrative authorities, the methods of applying VAT to certain supplies and intra-Community acquisitions of products subject to excise duty should be aligned with the procedures and obligations concerning the duty to declare in the case of shipment of such products to another Member State laid down in Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (4).
(37)
The supply of gas through the natural gas distribution system, and of electricity is taxed at the place of the customer. In order to avoid double taxation, the importation of such products should therefore be exempted from VAT.
(38)
In respect of taxable operations in the domestic market linked to intra-Community trade in goods carried out during the transitional period by taxable persons not established within the territory of the Member State in which the intra-Community acquisition of goods takes place, including chain transactions, it is necessary to provide for simplification measures ensuring equal treatment in all the Member States. To that end, the provisions concerning the taxation system and the person liable for payment of the VAT due in respect of such operations should be harmonised. It is however, necessary to exclude in principle from such arrangements goods that are intended to be supplied at the retail stage.
(39)
The rules governing deductions should be harmonised to the extent that they affect the actual amounts collected. The deductible proportion should be calculated in a similar manner in all the Member States.
(40)
The scheme which allows the adjustment of deductions for capital goods over the lifetime of the asset, according to its actual use, should also be applicable to certain services with the nature of capital goods.
(41)
It is appropriate to specify the persons liable for payment of VAT, particularly in the case of services supplied by a person who is not established in the Member State in which the VAT is due.
(42)
Member States should be able, in specific cases, to designate the recipient of supplies of goods or services as the person liable for payment of VAT. This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.
(43)
Member States should be entirely free to designate the person liable for payment of the VAT on importation.
(44)
Member States should be able to provide that someone other than the person liable for payment of VAT is to be held jointly and severally liable for its payment.
(45)
The obligations of taxable persons should be harmonised as far as possible so as to ensure the necessary safeguards for the collection of VAT in a uniform manner in all the Member States.
(46)
The use of electronic invoicing should allow tax authorities to carry out their monitoring activities. It is therefore appropriate, in order to ensure the internal market functions properly, to draw up a list, harmonised at Community level, of the particulars that must appear on invoices and to establish a number of common arrangements governing the use of electronic invoicing and the electronic storage of invoices, as well as for self-billing and the outsourcing of invoicing operations.
(47)
Subject to conditions which they lay down, Member States should allow certain statements and returns to be made by electronic means, and may require that electronic means be used.
(48)
The necessary pursuit of a reduction in the administrative and statistical formalities to be completed by businesses, particularly small and medium-sized enterprises, should be reconciled with the implementation of effective control measures and the need, on both economic and tax grounds, to maintain the quality of Community statistical instruments.
(49)
Member States should be allowed to continue to apply their special schemes for small enterprises, in accordance with common provisions, and with a view to closer harmonisation.
(50)
Member States should remain free to apply a special scheme involving flat rate rebates of input VAT to farmers not covered by the normal scheme. The basic principles of that special scheme should be established and a common method adopted, for the purposes of collecting own resources, for calculating the value added by such farmers.
(51)
It is appropriate to adopt a Community taxation system to be applied to second-hand goods, works of art, antiques and collectors' items, with a view to preventing double taxation and the distortion of competition as between taxable persons.
(52)
The application of the normal VAT rules to gold constitutes a major obstacle to its use for financial investment purposes and therefore justifies the application of a special tax scheme, with a view also to enhancing the international competitiveness of the Community gold market.
(53)
The supply of gold for investment purposes is inherently similar to other financial investments which are exempt from VAT. Consequently, exemption appears to be the most appropriate tax treatment for supplies of investment gold.
(54)
The definition of investment gold should cover gold coins the value of which primarily reflects the price of the gold contained. For reasons of transparency and legal certainty, a yearly list of coins covered by the investment gold scheme should be drawn up, providing security for the operators trading in such coins. That list should be without prejudice to the exemption of coins which are not included in the list but which meet the criteria laid down in this Directive.
(55)
In order to prevent tax evasion while at the same time alleviating the financing burden for the supply of gold of a degree of purity above a certain level, it is justifiable to allow Member States to designate the customer as the person liable for payment of VAT.
(56)
In order to facilitate compliance with fiscal obligations by operators providing electronically supplied services, who are neither established nor required to be identified for VAT purposes within the Community, a special scheme should be established. Under that scheme it should be possible for any operator supplying such services by electronic means to non-taxable persons within the Community, if he is not otherwise identified for VAT purposes within the Community, to opt for identification in a single Member State.
(57)
It is desirable for the provisions concerning radio and television broadcasting and certain electronically supplied services to be put into place on a temporary basis only and to be reviewed in the light of experience within a short period of time.
(58)
It is necessary to promote the uniform application of the provisions of this Directive and to that end an advisory committee on value added taxshould be set up to enable the Member States and the Commission to cooperate closely.
(59)
Member States should be able, within certain limits and subject to certain conditions, to introduce, or to continue to apply, special measures derogating from this Directive in order to simplify the levying of tax or to prevent certain forms of tax evasion or avoidance.
(60)
In order to ensure that a Member State which has submitted a request for derogation is not left in doubt as to what action the Commission plans to take in response, time-limits should be laid down within which the Commission must present to the Council either a proposal for authorisation or a communication setting out its objections.
(61)
It is essential to ensure uniform application of the VAT system. Implementing measures are appropriate to realise that aim.
(62)
Those measures should, in particular, address the problem of double taxation of cross-border transactions which can occur as the result of divergences between Member States in the application of the rules governing the place where taxable transactions are carried out.
(63)
Although the scope of the implementing measures would be limited, those measures would have a budgetary impact which for one or more Member States could be significant. Accordingly, the Council is justified in reserving to itself the right to exercise implementing powers.
(64)
In view of their limited scope, the implementing measures should be adopted by the Council acting unanimously on a proposal from the Commission.
(65)
Since, for those reasons, the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore be better achieved by at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
(66)
The obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive change as compared with the earlier Directives. The obligation to transpose into national law the provisions which are unchanged arises under the earlier Directives.
(67)
This Directive should be without prejudice to the obligations of the Member States in relation to the time-limits for transposition into national law of the Directives listed in Annex XI, Part B,
HAS ADOPTED THIS DIRECTIVE:
TABLE OF CONTENTS
TITLE 1 -
SUBJECT MATTER AND SCOPE
TITLE II -
TERRITORIAL SCOPE
TITLE III -
TAXABLE PERSONS
TITLE IV -
TAXABLE TRANSACTIONS
Chapter 1 -
Supply of goods
Chapter 2 -
Intra-Community acquisition of goods
Chapter 3 -
Supply of services
Chapter 4 -
Importation of goods
TITLE V -
PLACE OF TAXABLE TRANSACTIONS
Chapter 1 -
Place of supply of goods
Section 1 -
Supply of goods without transport
Section 2 -
Supply of goods with transport
Section 3 -
Supply of goods on board ships, aircraft or trains
Section 4 -
Supply of goods through distribution systems
Chapter 2 -
Place of an intra-Community acquisition of goods
Chapter 3 -
Place of supply of services
Section 1 -
General rule
Section 2 -
Particular provisions
Subsection 1 -
Supply of services by intermediaries
Sub-section 2 -
Supply of services connected with immovable property
Subsection 3 -
Supply of transport
Subsection 4 -
Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property
Subsection 5 -
Supply of miscellaneous services
Subsection 6 -
Criterion of effective use and enjoyment
Chapter 4 -
Place of importation of goods
TITLE VI -
CHARGEABLE EVENT AND CHARGEABILITY OF VAT
Chapter 1 -
General provisions
Chapter 2 -
Supply of goods or services
Chapter 3 -
Intra-Community acquisition of goods
Chapter 4 -
Importation of goods
TITLE VII -
TAXABLE AMOUNT
Chapter 1 -
Definition
Chapter 2 -
Supply of goods or services
Chapter 3 -
Intra-Community acquisition of goods
Chapter 4 -
Importation of goods
Chapter 5 -
Miscellaneous provisions
TITLE VIII -
RATES
Chapter 1 -
Application of rates
Chapter 2 -
Structure and level of rates
Section 1 -
Standard rate
Section 2 -
Reduced rates
Section 3 -
Particular provisions
Chapter 3 -
Temporary provisions for particular labour-intensive services
Chapter 4 -
Special provisions applying until the adoption of definitive arrangements
Chapter 5 -
Temporary provisions
TITLE IX -
EXEMPTIONS
Chapter 1 -
General provisions
Chapter 2 -
Exemptions for certain activities in the public interest
Chapter 3 -
Exemptions for other activities
Chapter 4 -
Exemptions for intra-Community transactions
Section 1 -
Exemptions related to the supply of goods
Section 2 -
Exemptions for intra-Community acquisitions of goods
Section 3 -
Exemptions for certain transport services
Chapter 5 -
Exemptions on importation
Chapter 6 -
Exemptions on exportation
Chapter 7 -
Exemptions related to international transport
Chapter 8 -
Exemptions relating to certain transactions treated as exports
Chapter 9 -
Exemptions for the supply of services by intermediaries
Chapter 10 -
Exemptions for transactions relating to international trade
Section 1 -
Customs warehouses, warehouses other than customs warehouses and similar arrangements
Section 2 -
Transactions exempted with a view to export and in the framework of trade between the Member States
Section 3 -
Provisions common to Sections 1 and 2
TITLE X -
DEDUCTIONS
Chapter 1 -
Origin and scope of right of deduction
Chapter 2 -
Proportional deduction
Chapter 3 -
Restrictions on the right of deduction
Chapter 4 -
Rules governing exercise of the right of deduction
Chapter 5 -
Adjustment of deductions
TITLE XI -
OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
Chapter 1 -
Obligation to pay
Section 1 -
Persons liable for payment of VAT to the tax authorities
Section 2 -
Payment arrangements
Chapter 2 -
Identification
Chapter 3 -
Invoicing
Section 1 -
Definition
Section 2 -
Concept of invoice
Section 3 -
Issue of invoices
Section 4 -
Content of invoices
Section 5 -
Sending invoices by electronic means
Section 6 -
Simplification measures
Chapter 4 -
Accounting
Section 1 -
Definition
Section 2 -
General obligations
Section 3 -
Specific obligations relating to the storage of all invoices
Section 4 -
Right of access to invoices stored by electronic means in another Member State
Chapter 5 -
Returns
Chapter 6 -
Recapitulative statements
Chapter 7 -
Miscellaneous provisions
Chapter 8 -
Obligations relating to certain importations and exportations
Section 1 -
Importation
Section 2 -
Exportation
TITLE XII -
SPECIAL SCHEMES
Chapter 1 -
Special scheme for small enterprises
Section 1 -
Simplified procedures for charging and collection
Section 2 -
Exemptions or graduated relief
Section 3 -
Reporting and review
Chapter 2 -
Common flat-rate scheme for farmers
Chapter 3 -
Special scheme for travel agents
Chapter 4 -
Special arrangements for second-hand goods, works of art, collectors' items and antiques
Section 1 -
Definitions
Section 2 -
Special arrangements for taxable dealers
Subsection 1 -
Margin scheme
Subsection 2 -
Transitional arrangements for second-hand means of transport
Section 3 -
Special arrangements for sales by public auction
Section 4 -
Measures to prevent distortion of competition and tax evasion
Chapter 5 -
Special scheme for investment gold
Section 1 -
General provisions
Section 2 -
Exemption from VAT
Section 3 -
Taxation option
Section 4 -
Transactions on a regulated gold bullion market
Section 5 -
Special rights and obligations for traders in investment gold
Chapter 6 -
Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
Section 1 -
General provisions
Section 2 -
Special scheme for electronically supplied services
TITLE XIII -
DEROGATIONS
Chapter 1 -
Derogations applying until the adoption of definitive arrangements
Section 1 -
Derogations for States which were members of the Community on 1 January 1978
Section 2 -
Derogations for States which acceded to the Community after 1 January 1978
Section 3 -
Provisions common to Sections 1 and 2
Chapter 2 -
Derogations subject to authorisation
Section 1 -
Simplification measures and measures to prevent tax evasion or avoidance
Section 2 -
International agreements
TITLE XIV -
MISCELLANEOUS
Chapter 1 -
Implementing measures
Chapter 2 -
VAT Committee
Chapter 3 -
Conversion rates
Chapter 4 -
Other taxes, duties and charges
TITLE XV -
FINAL PROVISIONS
Chapter 1 -
Transitional arrangements for the taxation of trade between Member States
Chapter 2 -
Transitional measures applicable in the context of accession to the European Union
Chapter 3 -
Transposition and entry into force
ANNEX I -
LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
ANNEX II -
INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (K) OF ARTICLE 56(1)
ANNEX III -
LISTS OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED
ANNEX IV -
LIST OF THE SERVICES REFERRED TO IN ARTICLE 106
ANNEX V -
CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)
ANNEX VI -
LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)
ANNEX VII -
LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)
ANNEX VIII -
INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
ANNEX IX -
WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)
Part A -
Works of art
Part B -
Collectors' items
Part C -
Antiques
ANNEX X -
LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 380 TO 390
Part A -
Transactions which Member States may continue to tax
Part B -
Transactions which Member States may continue to exempt
ANNEX XI
Part A -
Repealed Directives with their successive amendments
Part B -
Time limits for transposition into national law (referred to in Article 411)
ANNEX XII -
CORRELATION TABLE
TITLE I
SUBJECT MATTER AND SCOPE
Article 1
1. This Directive establishes the common system of value added tax (VAT).
2. The principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged.
On each transaction, VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of VAT borne directly by the various cost components.
The common system of VAT shall be applied up to and including the retail trade stage.
Article 2
1. The following transactions shall be subject to VAT:
(a)
the supply of goods for consideration within the territory of a Member State by a taxable person acting as such;
(b)
the intra-Community acquisition of goods for consideration within the territory of a Member State by:
(i)
a taxable person acting as such, or a non-taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Articles 282 to 292 and who is not covered by Articles 33 or 36;
(ii)
in the case of new means of transport, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1), or any other non-taxable person;
(iii)
in the case of products subject to excise duty, where the excise duty on the intra-Community acquisition is chargeable, pursuant to Directive 92/12/EEC, within the territory of the Member State, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1);
(c)
the supply of services for consideration within the territory of a Member State by a taxable person acting as such;
(d)
the importation of goods.
2.
(a)
For the purposes of point (ii) of paragraph 1(b), the following shall be regarded as ‘means of transport’, where they are intended for the transport of persons or goods:
(i)
motorised land vehicles the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7,2 kilowatts;
(ii)
vessels exceeding 7,5 metres in length, with the exception of vessels used for navigation on the high seas and carrying passengers for reward, and of vessels used for the purposes of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing;
(iii)
aircraft the take-off weight of which exceeds 1 550 kilograms, with the exception of aircraft used by airlines operating for reward chiefly on international routes.
(b)
These means of transport shall be regarded as ‘new’ in the cases:
(i)
of motorised land vehicles, where the supply takes place within six months of the date of first entry into service or where the vehicle has travelled for no more than 6 000 kilometres;
(ii)
of vessels, where the supply takes place within three months of the date of first entry into service or where the vessel has sailed for no more than 100 hours;
(iii)
of aircraft, where the supply takes place within three months of the date of first entry into service or where the aircraft has flown for no more than 40 hours.
(c)
Member States shall lay down the conditions under which the facts referred to in point (b) may be regarded as established.
3. ‘Products subject to excise duty’ shall mean energy products, alcohol and alcoholic beverages and manufactured tobacco, as defined by current Community legislation, but not gas supplied through the natural gas distribution system or electricity.
Article 3
1. By way of derogation from Article 2(1)(b)(i), the following transactions shall not be subject to VAT:
(a)
the intra-Community acquisition of goods by a taxable person or a non-taxable legal person, where the supply of such goods within the territory of the Member State of acquisition would be exempt pursuant to Articles 148 and 151;
(b)
the intra-Community acquisition of goods, other than those referred to in point (a) and Article 4, and other than new means of transport or products subject to excise duty, by a taxable person for the purposes of his agricultural, forestry or fisheries business subject to the common flat-rate scheme for farmers, or by a taxable person who carries out only supplies of goods or services in respect of which VAT is not deductible, or by a non-taxable legal person.
2. Point (b) of paragraph 1 shall apply only if the following conditions are met:
(a)
during the current calendar year, the total value of intra-Community acquisitions of goods does not exceed a threshold which the Member States shall determine but which may not be less than EUR 10 000 or the equivalent in national currency;
(b)
during the previous calendar year, the total value of intra-Community acquisitions of goods did not exceed the threshold provided for in point (a).
The threshold which serves as the reference shall consist of the total value, exclusive of VAT due or paid in the Member State in which dispatch or transport of the goods began, of the intra-Community acquisitions of goods as referred to under point (b) of paragraph 1.
3. Member States shall grant taxable persons and non-taxable legal persons eligible under point (b) of paragraph 1 the right to opt for the general scheme provided for in Article 2(1)(b)(i).
Member States shall lay down the detailed rules for the exercise of the option referred to in the first subparagraph, which shall in any event cover a period of two calendar years.
Article 4
In addition to the transactions referred to in Article 3, the following transactions shall not be subject to VAT:
(a)
the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is a taxable dealer acting as such and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in accordance with the margin scheme provided for in Articles 312 to 325;
(b)
the intra-Community acquisition of second-hand means of transport, as defined in Article 327(3), where the vendor is a taxable dealer acting as such and VAT has been applied to the means of transport in the Member State in which their dispatch or transport began, in accordance with the transitional arrangements for second-hand means of transport;
(c)
the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is an organiser of sales by public auction, acting as such, and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in accordance with the special arrangements for sales by public auction.
TITLE II
TERRITORIAL SCOPE
Article 5
For the purposes of applying this Directive, the following definitions shall apply:
(1)
‘Community’ and ‘territory of the Community’ mean the territories of the Member States as defined in point (2);
(2)
‘Member State’ and ‘territory of a Member State’ mean the territory of each Member State of the Community to which the Treaty establishing the European Community is applicable, in accordance with Article 299 of that Treaty, with the exception of any territory referred to in Article 6 of this Directive;
(3)
‘third territories’ means those territories referred to in Article 6;
(4)
‘third country’ means any State or territory to which the Treaty is not applicable.
Article 6
1. This Directive shall not apply to the following territories forming part of the customs territory of the Community:
(a)
Mount Athos;
(b)
the Canary Islands;
(c)
the French overseas departments;
(d)
the Åland Islands;
(e)
the Channel Islands.
2. This Directive shall not apply to the following territories not forming part of the customs territory of the Community:
(a)
the Island of Heligoland;
(b)
the territory of Büsingen;
(c)
Ceuta;
(d)
Melilla;
(e)
Livigno;
(f)
Campione d'Italia;
(g)
the Italian waters of Lake Lugano.
Article 7
1. In view of the conventions and treaties concluded with France, the United Kingdom and Cyprus respectively, the Principality of Monaco, the Isle of Man and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia shall not be regarded, for the purposes of the application of this Directive, as third countries.
2. Member States shall take the measures necessary to ensure that transactions originating in or intended for the Principality of Monaco are treated as transactions originating in or intended for France, that transactions originating in or intended for the Isle of Man are treated as transactions originating in or intended for the United Kingdom, and that transactions originating in or intended for the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as transactions originating in or intended for Cyprus.
Article 8
If the Commission considers that the provisions laid down in Articles 6 and 7 are no longer justified, particularly in terms of fair competition or own resources, it shall present appropriate proposals to the Council.
TITLE III
TAXABLE PERSONS
Article 9
1. ‘Taxable person’ shall mean any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.
Any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, shall be regarded as ‘economic activity’. The exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis shall in particular be regarded as an economic activity.
2. In addition to the persons referred to in paragraph 1, any person who, on an occasional basis, supplies a new means of transport, which is dispatched or transported to the customer by the vendor or the customer, or on behalf of the vendor or the customer, to a destination outside the territory of a Member State but within the territory of the Community, shall be regarded as a taxable person.
Article 10
The condition in Article 9(1) that the economic activity be conducted ‘independently’ shall exclude employed and other persons from VAT in so far as they are bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer's liability.
Article 11
After consulting the advisory committee on value added tax (hereafter, the ‘VAT Committee’), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.
A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.
Article 12
1. Member States may regard as a taxable person anyone who carries out, on an occasional basis, a transaction relating to the activities referred to in the second subparagraph of Article 9(1) and in particular one of the following transactions:
(a)
the supply, before first occupation, of a building or parts of a building and of the land on which the building stands;
(b)
the supply of building land.
2. For the purposes of paragraph 1(a), ‘building’ shall mean any structure fixed to or in the ground.
Member States may lay down the detailed rules for applying the criterion referred to in paragraph 1(a) to conversions of buildings and may determine what is meant by ‘the land on which a building stands’.
Member States may apply criteria other than that of first occupation, such as the period elapsing between the date of completion of the building and the date of first supply, or the period elapsing between the date of first occupation and the date of subsequent supply, provided that those periods do not exceed five years and two years respectively.
3. For the purposes of paragraph 1(b), ‘building land’ shall mean any unimproved or improved land defined as such by the Member States.
Article 13
1. States, regional and local government authorities and other bodies governed by public law shall not be regarded as taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions.
However, when they engage in such activities or transactions, they shall be regarded as taxable persons in respect of those activities or transactions where their treatment as non-taxable persons would lead to significant distortions of competition.
In any event, bodies governed by public law shall be regarded as taxable persons in respect of the activities listed in Annex I, provided that those activities are not carried out on such a small scale as to be negligible.
2. Member States may regard activities, exempt under Articles 132, 135, 136, 371, 374 to 377, and Article 378(2), Article 379(2), or Articles 380 to 390, engaged in by bodies governed by public law as activities in which those bodies engage as public authorities.
TITLE IV
TAXABLE TRANSACTIONS
CHAPTER 1
supply of goods
Article 14
1. ‘Supply of goods’ shall mean the transfer of the right to dispose of tangible property as owner.
2. In addition to the transaction referred to in paragraph 1, each of the following shall be regarded as a supply of goods:
(a)
the transfer, by order made by or in the name of a public authority or in pursuance of the law, of the ownership of property against payment of compensation;
(b)
the actual handing over of goods pursuant to a contract for the hire of goods for a certain period, or for the sale of goods on deferred terms, which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment;
(c)
the transfer of goods pursuant to a contract under which commission is payable on purchase or sale.
3. Member States may regard the handing over of certain works of construction as a supply of goods.
Article 15
1. Electricity, gas, heat, refrigeration and the like shall be treated as tangible property.
2. Member States may regard the following as tangible property:
(a)
certain interests in immovable property;
(b)
rights in rem giving the holder thereof a right of use over immovable property;
(c)
shares or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof.
Article 16
The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible.
However, the application of goods for business use as samples or as gifts of small value shall not be treated as a supply of goods for consideration.
Article 17
1. The transfer by a taxable person of goods forming part of his business assets to another Member State shall be treated as a supply of goods for consideration.
‘Transfer to another Member State’ shall mean the dispatch or transport of movable tangible property by or on behalf of the taxable person, for the purposes of his business, to a destination outside the territory of the Member State in which the property is located, but within the Community.
2. The dispatch or transport of goods for the purposes of any of the following transactions shall not be regarded as a transfer to another Member State:
(a)
the supply of the goods by the taxable person within the territory of the Member State in which the dispatch or transport ends, in accordance with the conditions laid down in Article 33;
(b)
the supply of the goods, for installation or assembly by or on behalf of the supplier, by the taxable person within the territory of the Member State in which dispatch or transport of the goods ends, in accordance with the conditions laid down in Article 36;
(c)
the supply of the goods by the taxable person on board a ship, an aircraft or a train in the course of a passenger transport operation, in accordance with the conditions laid down in Article 37;
(d)
the supply of gas through the natural gas distribution system, or of electricity, in accordance with the conditions laid down in Articles 38 and 39;
(e)
the supply of the goods by the taxable person within the territory of the Member State, in accordance with the conditions laid down in Articles 138, 146, 147, 148, 151 or 152;
(f)
the supply of a service performed for the taxable person and consisting of work on the goods in question physically carried out within the territory of the Member State in which dispatch or transport of the goods ends, provided that the goods, after being worked upon, are returned to that taxable person in the Member State from which they were initially dispatched or transported;
(g)
the temporary use of the goods within the territory of the Member State in which dispatch or transport of the goods ends, for the purposes of the supply of services by the taxable person established within the Member State in which dispatch or transport of the goods began;
(h)
the temporary use of the goods, for a period not exceeding twenty-four months, within the territory of another Member State, in which the importation of the same goods from a third country with a view to their temporary use would be covered by the arrangements for temporary importation with full exemption from import duties.
3. If one of the conditions governing eligibility under paragraph 2 is no longer met, the goods shall be regarded as having been transferred to another Member State. In such cases, the transfer shall be deemed to take place at the time when that condition ceases to be met.
Article 18
Member States may treat each of the following transactions as a supply of goods for consideration:
(a)
the application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the VAT on such goods, had they been acquired from another taxable person, would not be wholly deductible;
(b)
the application of goods by a taxable person for the purposes of a non-taxable area of activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a);
(c)
with the exception of the cases referred to in Article 19, the retention of goods by a taxable person, or by his successors, when he ceases to carry out a taxable economic activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a).
Article 19
In the event of a transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof, Member States may consider that no supply of goods has taken place and that the person to whom the goods are transferred is to be treated as the successor to the transferor.
Member States may, in cases where the recipient is not wholly liable to tax, take the measures necessary to prevent distortion of competition. They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this Article.
CHAPTER 2
Intra-Community acquisition of goods
Article 20
‘Intra-Community acquisition of goods’ shall mean the acquisition of the right to dispose as owner of movable tangible property dispatched or transported to the person acquiring the goods, by or on behalf of the vendor or the person acquiring the goods, in a Member State other than that in which dispatch or transport of the goods began.
Where goods acquired by a non-taxable legal person are dispatched or transported from a third territory or a third country and imported by that non-taxable legal person into a Member State other than the Member State in which dispatch or transport of the goods ends, the goods shall be regarded as having been dispatched or transported from the Member State of importation. That Member State shall grant the importer designated or recognised under Article 201 as liable for payment of VAT a refund of the VAT paid in respect of the importation of the goods, provided that the importer establishes that VAT has been applied to his acquisition in the Member State in which dispatch or transport of the goods ends.
Article 21
The application by a taxable person, for the purposes of his business, of goods dispatched or transported by or on behalf of that taxable person from another Member State, within which the goods were produced, extracted, processed, purchased or acquired within the meaning of Article 2(1)(b), or into which they were imported by that taxable person for the purposes of his business, shall be treated as an intra-Community acquisition of goods for consideration.
Article 22
The application by the armed forces of a State party to the North Atlantic Treaty, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in point (h) of Article 143.
Article 23
Member States shall take the measures necessary to ensure that a transaction which would have been classed as a supply of goods if it had been carried out within their territory by a taxable person acting as such is classed as an intra-Community acquisition of goods.
CHAPTER 3
Supply of services
Article 24
1. ‘Supply of services’ shall mean any transaction which does not constitute a supply of goods.
2. ‘Telecommunications services’ shall mean services relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to global information networks.
Article 25
A supply of services may consist, inter alia, in one of the following transactions:
(a)
the assignment of intangible property, whether or not the subject of a document establishing title;
(b)
the obligation to refrain from an act, or to tolerate an act or situation;
(c)
the performance of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.
Article 26
1. Each of the following transactions shall be treated as a supply of services for consideration:
(a)
the use of goods forming part of the assets of a business for the private use of a taxable person or of his staff or, more generally, for purposes other than those of his business, where the VAT on such goods was wholly or partly deductible;
(b)
the supply of services carried out free of charge by a taxable person for his private use or for that of his staff or, more generally, for purposes other than those of his business.
2. Member States may derogate from paragraph 1, provided that such derogation does not lead to distortion of competition.
Article 27
In order to prevent distortion of competition and after consulting the VAT Committee, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it supplied by another taxable person, would not be wholly deductible.
Article 28
Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.
Article 29
Article 19 shall apply in like manner to the supply of services.
CHAPTER 4
Importation of goods
Article 30
‘Importation of goods’ shall mean the entry into the Community of goods which are not in free circulation within the meaning of Article 24 of the Treaty.
In addition to the transaction referred to in the first paragraph, the entry into the Community of goods which are in free circulation, coming from a third territory forming part of the customs territory of the Community, shall be regarded as importation of goods.
TITLE V
PLACE OF TAXABLE TRANSACTIONS
CHAPTER 1
Place of supply of goods
Section 1
Supply of goods without transport
Article 31
Where goods are not dispatched or transported, the place of supply shall be deemed to be the place where the goods are located at the time when the supply takes place.
Section 2
Supply of goods with transport
Article 32
Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins.
However, if dispatch or transport of the goods begins in a third territory or third country, both the place of supply by the importer designated or recognised under Article 201 as liable for payment of VAT and the place of any subsequent supply shall be deemed to be within the Member State of importation of the goods.
Article 33
1. By way of derogation from Article 32, the place of supply of goods dispatched or transported by or on behalf of the supplier from a Member State other than that in which dispatch or transport of the goods ends shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends, where the following conditions are met:
(a)
the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;
(b)
the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.
2. Where the goods supplied are dispatched or transported from a third territory or a third country and imported by the supplier into a Member State other than that in which dispatch or transport of the goods to the customer ends, they shall be regarded as having been dispatched or transported from the Member State of importation.
Article 34
1. Provided the following conditions are met, Article 33 shall not apply to supplies of goods all of which are dispatched or transported to the same Member State, where that Member State is the Member State in which dispatch or transport of the goods ends:
(a)
the goods supplied are not products subject to excise duty;
(b)
the total value, exclusive of VAT, of such supplies effected under the conditions laid down in Article 33 within that Member State does not in any one calendar year exceed EUR 100 000 or the equivalent in national currency;
(c)
the total value, exclusive of VAT, of the supplies of goods, other than products subject to excise duty, effected under the conditions laid down in Article 33 within that Member State did not in the previous calendar year exceed EUR 100 000 or the equivalent in national currency.
2. The Member State within the territory of which the goods are located at the time when their dispatch or transport to the customer ends may limit the threshold referred to in paragraph 1 to EUR 35 000 or the equivalent in national currency, where that Member State fears that the threshold of EUR 100 000 might cause serious distortion of competition.
Member States which exercise the option under the first subparagraph shall take the measures necessary to inform accordingly the competent public authorities in the Member State in which dispatch or transport of the goods begins.
3. The Commission shall present to the Council at the earliest opportunity a report on the operation of the special EUR 35 000 threshold referred to in paragraph 2, accompanied, if necessary, by appropriate proposals.
4. The Member State within the territory of which the goods are located at the time when their dispatch or transport begins shall grant those taxable persons who carry out supplies of goods eligible under paragraph 1 the right to opt for the place of supply to be determined in accordance with Article 33.
The Member States concerned shall lay down the detailed rules governing the exercise of the option referred to in the first subparagraph, which shall in any event cover two calendar years.
Article 35
Articles 33 and 34 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.
Article 36
Where goods dispatched or transported by the supplier, by the customer or by a third person are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place of supply shall be deemed to be the place where the goods are installed or assembled.
Where the installation or assembly is carried out in a Member State other than that of the supplier, the Member State within the territory of which the installation or assembly is carried out shall take the measures necessary to ensure that there is no double taxation in that Member State.
Section 3
Supply of goods on board ships, aircraft or trains
Article 37
1. Where goods are supplied on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, the place of supply shall be deemed to be at the point of departure of the passenger transport operation.
2. For the purposes of paragraph 1, ‘section of a passenger transport operation effected within the Community’ shall mean the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation.
‘Point of departure of a passenger transport operation’ shall mean the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community.
‘Point of arrival of a passenger transport operation’ shall mean the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community.
In the case of a return trip, the return leg shall be regarded as a separate transport operation.
3. The Commission shall, at the earliest opportunity, present to the Council a report, accompanied if necessary by appropriate proposals, on the place of taxation of the supply of goods for consumption on board and the supply of services, including restaurant services, for passengers on board ships, aircraft or trains.
Pending adoption of the proposals referred to in the first subparagraph, Member States may exempt or continue to exempt, with deductibility of the VAT paid at the preceding stage, the supply of goods for consumption on board in respect of which the place of taxation is determined in accordance with paragraph 1.
Section 4
Supply of goods through distribution systems
Article 38
1. In the case of the supply of gas through the natural gas distribution system, or of electricity, to a taxable dealer, the place of supply shall be deemed to be the place where that taxable dealer has established his business or has a fixed establishment for which the goods are supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
2. For the purposes of paragraph 1, ‘taxable dealer’ shall mean a taxable person whose principal activity in respect of purchases of gas or electricity is reselling those products and whose own consumption of those products is negligible.
Article 39
In the case of the supply of gas through the natural gas distribution system, or of electricity, where such a supply is not covered by Article 38, the place of supply shall be deemed to be the place where the customer effectively uses and consumes the goods.
Where all or part of the gas or electricity is not effectively consumed by the customer, those non-consumed goods shall be deemed to have been used and consumed at the place where the customer has established his business or has a fixed establishment for which the goods are supplied. In the absence of such a place of business or fixed establishment, the customer shall be deemed to have used and consumed the goods at the place where he has his permanent address or usually resides.
CHAPTER 2
Place of an intra-Community acquisition of goods
Article 40
The place of an intra-Community acquisition of goods shall be deemed to be the place where dispatch or transport of the goods to the person acquiring them ends.
Article 41
Without prejudice to Article 40, the place of an intra-Community acquisition of goods as referred to in Article 2(1)(b)(i) shall be deemed to be within the territory of the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition, unless the person acquiring the goods establishes that VAT has been applied to that acquisition in accordance with Article 40.
If VAT is applied to the acquisition in accordance with the first paragraph and subsequently applied, pursuant to Article 40, to the acquisition in the Member State in which dispatch or transport of the goods ends, the taxable amount shall be reduced accordingly in the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition.
Article 42
The first paragraph of Article 41 shall not apply and VAT shall be deemed to have been applied to the intra-Community acquisition of goods in accordance with Article 40 where the following conditions are met:
(a)
the person acquiring the goods establishes that he has made the intra-Community acquisition for the purposes of a subsequent supply, within the territory of the Member State identified in accordance with Article 40, for which the person to whom the supply is made has been designated in accordance with Article 197 as liable for payment of VAT;
(b)
the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement.
CHAPTER 3
Place of supply of services
Section 1
General rule
Article 43
The place of supply of services shall be deemed to be the place where the supplier has established his business or has a fixed establishment from which the service is supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
Section 2
Particular provisions
Subsection 1
Supply of services by intermediaries
Article 44
The place of supply of services by an intermediary acting in the name and on behalf of another person, other than those referred to in Articles 50 and 54 and in Article 56(1), shall be the place where the underlying transaction is supplied in accordance with this Directive.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that within the territory of which that transaction is carried out, the place of the supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Subsection 2
Supply of services connected with immovable property
Article 45
The place of supply of services connected with immovable property, including the services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is located.
Subsection 3
Supply of transport
Article 46
The place of supply of transport other than the intra-Community transport of goods shall be the place where the transport takes place, proportionately in terms of distances covered.
Article 47
The place of supply of intra-Community transport of goods shall be the place of departure of the transport.
However, where intra-Community transport of goods is supplied to customers identified for VAT purposes in a Member State other than that of the departure of the transport, the place of supply shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Article 48
‘Intra-Community transport of goods’ shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.
‘Place of departure’ shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located.
‘Place of arrival’ shall mean the place where transport of the goods actually ends.
Article 49
The transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of the same Member State shall be treated as intra-Community transport of goods where such transport is directly linked to transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of two different Member States.
Article 50
The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the intra-Community transport of goods, shall be the place of departure of the transport.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that of the departure of the transport, the place of the supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Article 51
Member States need not apply VAT to that part of the intra-Community transport of goods taking place over waters which do not form part of the territory of the Community.
Subsection 4
Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property
Article 52
The place of supply of the following services shall be the place where the services are physically carried out:
(a)
cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organisers of such activities and, where appropriate, ancillary services;
(b)
ancillary transport activities, such as loading, unloading, handling and similar activities;
(c)
valuations of movable tangible property or work on such property.
Article 53
By way of derogation from Article 52(b), the place of supply of services involving activities ancillary to the intra-Community transport of goods, supplied to customers identified for VAT purposes in a Member State other than that in the territory of which the activities are physically carried out, shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Article 54
The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the supply of services consisting in activities ancillary to the intra-Community transport of goods, shall be the place where the ancillary activities are physically carried out.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that within the territory of which the ancillary activities are physically carried out, the place of supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Article 55
By way of derogation from Article 52(c), the place of supply of services involving the valuation of movable tangible property or work on such property, supplied to customers identified for VAT purposes in a Member State other than that in the territory of which the services are physically carried out, shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
The derogation referred to in the first paragraph shall apply only where the goods are dispatched or transported out of the Member State in which the services were physically carried out.
Subsection 5
Supply of miscellaneous services
Article 56
1. The place of supply of the following services to customers established outside the Community, or to taxable persons established in the Community but not in the same country as the supplier, shall be the place where the customer has established his business or has a fixed establishment for which the service is supplied, or, in the absence of such a place, the place where he has his permanent address or usually resides:
(a)
transfers and assignments of copyrights, patents, licences, trade marks and similar rights;
(b)
advertising services;
(c)
the services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the provision of information;
(d)
obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this paragraph;
(e)
banking, financial and insurance transactions, including reinsurance, with the exception of the hire of safes;
(f)
the supply of staff;
(g)
the hiring out of movable tangible property, with the exception of all means of transport;
(h)
the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other services directly linked thereto;
(i)
telecommunications services;
(j)
radio and television broadcasting services;
(k)
electronically supplied services, such as those referred to in Annex II;
(l)
the supply of services by intermediaries, acting in the name and on behalf of other persons, where those intermediaries take part in the supply of the services referred to in this paragraph.
2. Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service for the purposes of point (k) of paragraph 1.
3. Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2006.
Article 57
1. Where the services referred to in point (k) of Article 56(1) are supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the service is supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, the place of supply shall be the place where the non-taxable person is established, or where he has his permanent address or usually resides.
2. Paragraph 1 shall apply until 31 December 2006.
Subsection 6
Criterion of effective use and enjoyment
Article 58
In order to avoid double taxation, non-taxation or distortion of competition, Member States may, with regard to the supply of the services referred to in Article 56(1) and with regard to the hiring out of means of transport:
(a)
consider the place of supply of any or all of those services, if situated within their territory, as being situated outside the Community, if the effective use and enjoyment of the services takes place outside the Community;
(b)
consider the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory, if the effective use and enjoyment of the services takes place within their territory.
However, this provision shall not apply to the services referred to in point (k) of Article 56(1), where those services are rendered to non-taxable persons.
Article 59
1. Member States shall apply Article 58(b) to telecommunications services supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.
2. Until 31 December 2006, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in point (j) of Article 56(1), supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or who has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.
CHAPTER 4
Place of importation of goods
Article 60
The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community.
Article 61
By way of derogation from Article 60, where, on entry into the Community, goods which are not in free circulation are placed under one of the arrangements or situations referred to in Article 156, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the place of importation of such goods shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.
Similarly, where, on entry into the Community, goods which are in free circulation are placed under one of the arrangements or situations referred to in Articles 276 and 277, the place of importation shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.
TITLE VI
CHARGEABLE EVENT AND CHARGEABILITY OF VAT
CHAPTER 1
General provisions
Article 62
For the purposes of this Directive:
(1)
‘chargeable event’ shall mean the occurrence by virtue of which the legal conditions necessary for VAT to become chargeable are fulfilled;
(2)
VAT shall become ‘chargeable’ when the tax authority becomes entitled under the law, at a given moment, to claim the tax from the person liable to pay, even though the time of payment may be deferred.
CHAPTER 2
Supply of goods or services
Article 63
The chargeable event shall occur and VAT shall become chargeable when the goods or the services are supplied.
Article 64
1. Where it gives rise to successive statements of account or successive payments, the supply of goods, other than that consisting in the hire of goods for a certain period or the sale of goods on deferred terms, as referred to in point (b) of Article 14(2), or the supply of services shall be regarded as being completed on expiry of the periods to which such statements of account or payments relate.
2. Member States may provide that, in certain cases, the continuous supply of goods or services over a period of time is to be regarded as being completed at least at intervals of one year.
Article 65
Where a payment is to be made on account before the goods or services are supplied, VAT shall become chargeable on receipt of the payment and on the amount received.
Article 66
By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable, in respect of certain transactions or certain categories of taxable person at one of the following times:
(a)
no later than the time the invoice is issued;
(b)
no later than the time the payment is received;
(c)
where an invoice is not issued, or is issued late, within a specified period from the date of the chargeable event.
Article 67
1. Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on the 15th day of the month following that in which the chargeable event occurs.
2. By way of derogation from paragraph 1, VAT shall become chargeable on issue of the invoice provided for in Article 220, if that invoice is issued before the 15th day of the month following that in which the chargeable event occurs.
CHAPTER 3
Intra-Community acquisition of goods
Article 68
The chargeable event shall occur when the intra-Community acquisition of goods is made.
The intra-Community acquisition of goods shall be regarded as being made when the supply of similar goods is regarded as being effected within the territory of the relevant Member State.
Article 69
1. In the case of the intra-Community acquisition of goods, VAT shall become chargeable on the 15th day of the month following that in which the chargeable event occurs.
2. By way of derogation from paragraph 1, VAT shall become chargeable on issue of the invoice provided for in Article 220, if that invoice is issued before the 15th day of the month following that in which the chargeable event occurs.
CHAPTER 4
Importation of goods
Article 70
The chargeable event shall occur and VAT shall become chargeable when the goods are imported.
Article 71
1. Where, on entry into the Community, goods are placed under one of the arrangements or situations referred to in Articles 156, 276 and 277, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the chargeable event shall occur and VAT shall become chargeable only when the goods cease to be covered by those arrangements or situations.
However, where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event shall occur and VAT shall become chargeable when the chargeable event in respect of those duties occurs and those duties become chargeable.
2. Where imported goods are not subject to any of the duties referred to in the second subparagraph of paragraph 1, Member States shall, as regards the chargeable event and the moment when VAT becomes chargeable, apply the provisions in force governing customs duties.
TITLE VII
TAXABLE AMOUNT
CHAPTER 4
IMPORTATION OF GOODS
Article 72
For the purposes of this Directive, ‘open market value’ shall mean the full amount that, in order to obtain the goods or services in question at that time, a customer at the same marketing stage at which the supply of goods or services takes place, would have to pay, under conditions of fair competition, to a supplier at arm's length within the territory of the Member State in which the supply is subject to tax.
Where no comparable supply of goods or services can be ascertained, ‘open market value’ shall mean the following:
(1)
in respect of goods, an amount that is not less than the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of supply;
(2)
in respect of services, an amount that is not less than the full cost to the taxable person of providing the service.
CHAPTER 2
Supply of goods or services
Article 73
In respect of the supply of goods or services, other than as referred to in Articles 74 to 77, the taxable amount shall include everything which constitutes consideration obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply.
Article 74
Where a taxable person applies or disposes of goods forming part of his business assets, or where goods are retained by a taxable person, or by his successors, when his taxable economic activity ceases, as referred to in Articles 16 and 18, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time when the application, disposal or retention takes place.
Article 75
In respect of the supply of services, as referred to in Article 26, where goods forming part of the assets of a business are used for private purposes or services are carried out free of charge, the taxable amount shall be the full cost to the taxable person of providing the services.
Article 76
In respect of the supply of goods consisting in transfer to another Member State, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time the transfer takes place.
Article 77
In respect of the supply by a taxable person of a service for the purposes of his business, as referred to in Article 27, the taxable amount shall be the open market value of the service supplied.
Article 78
The taxable amount shall include the following factors:
(a)
taxes, duties, levies and charges, excluding the VAT itself;
(b)
incidental expenses, such as commission, packing, transport and insurance costs, charged by the supplier to the customer.
For the purposes of point (b) of the first paragraph, Member States may regard expenses covered by a separate agreement as incidental expenses.
Article 79
The taxable amount shall not include the following factors:
(a)
price reductions by way of discount for early payment;
(b)
price discounts and rebates granted to the customer and obtained by him at the time of the supply;
(c)
amounts received by a taxable person from the customer, as repayment of expenditure incurred in the name and on behalf of the customer, and entered in his books in a suspense account.
The taxable person must furnish proof of the actual amount of the expenditure referred to in point (c) of the first paragraph and may not deduct any VAT which may have been charged.
Article 80
1. In order to prevent tax evasion or avoidance, Member States may in any of the following cases take measures to ensure that, in respect of the supply of goods or services involving family or other close personal ties, management, ownership, membership, financial or legal ties as defined by the Member State, the taxable amount is to be the open market value:
(a)
where the consideration is lower than the open market value and the recipient of the supply does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177;
(b)
where the consideration is lower than the open market value and the supplier does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177 and the supply is subject to an exemption under Articles 132, 135, 136, 371, 375, 376, 377, 378(2), 379(2) or Articles 380 to 390;
(c)
where the consideration is higher than the open market value and the supplier does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177.
For the purposes of the first subparagraph, legal ties may include the relationship between an employer and employee or the employee's family, or any other closely connected persons.
2. Where Member States exercise the option provided for in paragraph 1, they may restrict the categories of suppliers or recipients to whom the measures shall apply.
3. Member States shall inform the VAT Committee of national legislative measures adopted pursuant to paragraph 1 in so far as these are not measures authorised by the Council prior to 13 August 2006 in accordance with Article 27 (1) to (4) of Directive 77/388/EEC, and which are continued under paragraph 1 of this Article.
Article 81
Member States which, at 1 January 1993, were not availing themselves of the option under Article 98 of applying a reduced rate may, if they avail themselves of the option under Article 89, provide that in respect of the supply of works of art, as referred to in Article 103(2), the taxable amount is to be equal to a fraction of the amount determined in accordance with Articles 73, 74, 76, 78 and 79.
The fraction referred to in the first paragraph shall be determined in such a way that the VAT thus due is equal to at least 5 % of the amount determined in accordance with Articles 73, 74, 76, 78 and 79.
Article 82
Member States may provide that, in respect of the supply of goods and services, the taxable amount is to include the value of exempt investment gold within the meaning of Article 346, which has been provided by the customer to be used as basis for working and which as a result, loses its VAT exempt investment gold status when such goods and services are supplied. The value to be used is the open market value of the investment gold at the time that those goods and services are supplied.
CHAPTER 3
Intra-Community acquisition of goods
Article 83
In respect of the intra-Community acquisition of goods, the taxable amount shall be established on the basis of the same factors as are used in accordance with Chapter 1 to determine the taxable amount for the supply of the same goods within the territory of the Member State concerned. In the case of the transactions, to be treated as intra-Community acquisitions of goods, referred to in Articles 21 and 22, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of the supply.
Article 84
1. Member States shall take the measures necessary to ensure that the excise duty due from or paid by the person making the intra-Community acquisition of a product subject to excise duty is included in the taxable amount in accordance with point (a) of the first paragraph of Article 78.
2. Where, after the intra-Community acquisition of goods has been made, the person acquiring the goods obtains a refund of the excise duty paid in the Member State in which dispatch or transport of the goods began, the taxable amount shall be reduced accordingly in the Member State in the territory of which the acquisition was made.
CHAPTER 4
Importation of goods
Article 85
In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force.
Article 86
1. The taxable amount shall include the following factors, in so far as they are not already included:
(a)
taxes, duties, levies and other charges due outside the Member State of importation, and those due by reason of importation, excluding the VAT to be levied;
(b)
incidental expenses, such as commission, packing, transport and insurance costs, incurred up to the first place of destination within the territory of the Member State of importation as well as those resulting from transport to another place of destination within the Community, if that other place is known when the chargeable event occurs.
2. For the purposes of point (b) of paragraph 1, ‘first place of destination’ shall mean the place mentioned on the consignment note or on any other document under which the goods are imported into the Member State of importation. If no such mention is made, the first place of destination shall be deemed to be the place of the first transfer of cargo in the Member State of importation.
Article 87
The taxable amount shall not include the following factors:
(a)
price reductions by way of discount for early payment;
(b)
price discounts and rebates granted to the customer and obtained by him at the time of importation.
Article 88
Where goods temporarily exported from the Community are re-imported after having undergone, outside the Community, repair, processing, adaptation, making up or re-working, Member States shall take steps to ensure that the tax treatment of the goods for VAT purposes is the same as that which would have been applied had the repair, processing, adaptation, making up or re-working been carried out within their territory.
Article 89
Member States which, at 1 January 1993, were not availing themselves of the option under Article 98 of applying a reduced rate may provide that in respect of the importation of works of art, collectors' items and antiques, as defined in points (2), (3) and (4) of Article 311(1), the taxable amount is to be equal to a fraction of the amount determined in accordance with Articles 85, 86 and 87.
The fraction referred to in the first paragraph shall be determined in such a way that the VAT thus due on the importation is equal to at least 5 % of the amount determined in accordance with Articles 85, 86 and 87.
CHAPTER 5
Miscellaneous provisions
Article 90
1. In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount shall be reduced accordingly under conditions which shall be determined by the Member States.
2. In the case of total or partial non-payment, Member States may derogate from paragraph 1.
Article 91
1. Where the factors used to determine the taxable amount on importation are expressed in a currency other than that of the Member State in which assessment takes place, the exchange rate shall be determined in accordance with the Community provisions governing the calculation of the value for customs purposes.
2. Where the factors used to determine the taxable amount of a transaction other than the importation of goods are expressed in a currency other than that of the Member State in which assessment takes place, the exchange rate applicable shall be the latest selling rate recorded, at the time VAT becomes chargeable, on the most representative exchange market or markets of the Member State concerned, or a rate determined by reference to that or those markets, in accordance with the rules laid down by that Member State.
However, for some of the transactions referred to in the first subparagraph or for certain categories of taxable persons, Member States may use the exchange rate determined in accordance with the Community provisions in force governing the calculation of the value for customs purposes.
Article 92
As regards the costs of returnable packing material, Member States may take one of the following measures:
(a)
exclude them from the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is not returned;
(b)
include them in the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is in fact returned.
TITLE VIII
RATES
CHAPTER 1
Application of rates
Article 93
The rate applicable to taxable transactions shall be that in force at the time of the chargeable event.
However, in the following situations, the rate applicable shall be that in force when VAT becomes chargeable:
(a)
in the cases referred to in Articles 65 and 66;
(b)
in the case of an intra-Community acquisition of goods;
(c)
in the cases, concerning the importation of goods, referred to in the second subparagraph of Article 71(1) and in Article 71(2).
Article 94
1. The rate applicable to the intra-Community acquisition of goods shall be that applied to the supply of like goods within the territory of the Member State.
2. Subject to the option under Article 103(1) of applying a reduced rate to the importation of works of art, collectors' items or antiques, the rate applicable to the importation of goods shall be that applied to the supply of like goods within the territory of the Member State.
Article 95
Where rates are changed, Member States may, in the cases referred to in Articles 65 and 66, effect adjustments in order to take account of the rate applying at the time when the goods or services were supplied.
Member States may also adopt all appropriate transitional measures.
CHAPTER 2
Structure and level of rates
Section 1
Standard rate
Article 96
Member States shall apply a standard rate of VAT, which shall be fixed by each Member State as a percentage of the taxable amount and which shall be the same for the supply of goods and for the supply of services.
Article 97
1. From 1 January 2006 until 31 December 2010, the standard rate may not be less than 15 %.
2. The Council shall decide, in accordance with Article 93 of the Treaty, on the level of the standard rate to be applied after 31 December 2010.
Section 2
Reduced rates
Article 98
1. Member States may apply either one or two reduced rates.
2. The reduced rates shall apply only to supplies of goods or services in the categories set out in Annex III.
The reduced rates shall not apply to the services referred to in point (k) of Article 56(1).
3. When applying the reduced rates provided for in paragraph 1 to categories of goods, Member States may use the Combined Nomenclature to establish the precise coverage of the category concerned.
Article 99
1. The reduced rates shall be fixed as a percentage of the taxable amount, which may not be less than 5 %.
2. Each reduced rate shall be so fixed that the amount of VAT resulting from its application is such that the VAT deductible under Articles 167 to 171 and Articles 173 to 177 can normally be deducted in full.
Article 100
On the basis of a report from the Commission, the Council shall, starting in 1994, review the scope of the reduced rates every two years.
The Council may, in accordance with Article 93 of the Treaty, decide to alter the list of goods and services set out in Annex III.
Article 101
By 30 June 2007 at the latest the Commission shall present to the European Parliament and the Council an overall assessment report on the impact of reduced rates applying to locally supplied services, including restaurant services, notably in terms of job creation, economic growth and the proper functioning of the internal market, based on a study carried out by an independent economic think-tank.
Section 3
Particular provisions
Article 102
Member States may apply a reduced rate to the supply of natural gas, of electricity or of district heating, provided that no risk of distortion of competition thereby arises.
Any Member State intending to apply a reduced rate under the first paragraph must, before doing so, inform the Commission accordingly. The Commission shall decide whether or not there is a risk of distortion of competition. If the Commission has not taken that decision within three months of receipt of the information, no risk of distortion of competition shall be deemed to exist.
Article 103
1. Member States may provide that the reduced rate, or one of the reduced rates, which they apply in accordance with Articles 98 and 99 is also to apply to the importation of works of art, collectors' items and antiques, as defined in points (2), (3) and (4) of Article 311(1).
2. If Member States avail themselves of the option under paragraph 1, they may also apply the reduced rate to the following transactions:
(a)
the supply of works of art, by their creator or his successors in title;
(b)
the supply of works of art, on an occasional basis, by a taxable person other than a taxable dealer, where the works of art have been imported by the taxable person himself, or where they have been supplied to him by their creator or his successors in title, or where they have entitled him to full deduction of VAT.
Article 104
Austria may, in the communes of Jungholz and Mittelberg (Kleines Walsertal), apply a second standard rate which is lower than the corresponding rate applied in the rest of Austria but not less than 15 %.
Article 105
Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.
CHAPTER 3
Temporary provisions for particular labour-intensive services
Article 106
The Council may, acting unanimously on a proposal from the Commission, allow Member States to apply until 31 December 2010 at the latest the reduced rates provided for in Article 98 to services listed in Annex IV.
The reduced rates may be applied to services from no more than two of the categories set out in Annex IV.
In exceptional cases a Member State may be allowed to apply the reduced rates to services from three of those categories.
Article 107
The services referred to in Article 106 must meet the following conditions:
(a)
they must be labour-intensive;
(b)
they must largely be provided direct to final consumers;
(c)
they must be mainly local and not likely to cause distortion of competition.
There must also be a close link between the decrease in prices resulting from the rate reduction and the foreseeable increase in demand and employment. Application of a reduced rate must not prejudice the smooth functioning of the internal market.
Article 108
Any Member State wishing to apply for the first time after 31 December 2005 a reduced rate to one or more of the services referred to in Article 106 pursuant to this Article shall inform the Commission accordingly no later than 31 March 2006. It shall communicate to it before that date all relevant information concerning the new measures it wishes to introduce, in particular the following:
(a)
scope of the measure and detailed description of the services concerned;
(b)
particulars showing that the conditions laid down in Article 107 have been met;
(c)
particulars showing the budgetary cost of the measure envisaged.
CHAPTER 4
Special provisions applying until the adoption of definitive arrangements
Article 109
Pending introduction of the definitive arrangements referred to in Article 402, the provisions laid down in this Chapter shall apply.
Article 110
Member States which, at 1 January 1991, were granting exemptions with deductibility of the VAT paid at the preceding stage or applying reduced rates lower than the minimum laid down in Article 99 may continue to grant those exemptions or apply those reduced rates.
The exemptions and reduced rates referred to in the first paragraph must be in accordance with Community law and must have been adopted for clearly defined social reasons and for the benefit of the final consumer.
Article 111
Subject to the conditions laid down in the second paragraph of Article 110, exemptions with deductibility of the VAT paid at the preceding stage may continue to be granted in the following cases:
(a)
by Finland in respect of the supply of newspapers and periodicals sold by subscription and the printing of publications distributed to the members of corporations for the public good;
(b)
by Sweden in respect of the supply of newspapers, including radio and cassette newspapers for the visually impaired, pharmaceutical products supplied to hospitals or on prescription, and the production of, or other related services concerning, periodicals of non-profit-making organisations.
Article 112
If the provisions of Article 110 cause for Ireland distortion of competition in the supply of energy products for heating and lighting, Ireland may, on specific request, be authorised by the Commission to apply a reduced rate to such supplies, in accordance with Articles 98 and 99.
In the case referred to in the first paragraph, Ireland shall submit a request to the Commission, together with all necessary information. If the Commission has not taken a decision within three months of receiving the request, Ireland shall be deemed to be authorised to apply the reduced rates proposed.
Article 113
Member States which, at 1 January 1991, in accordance with Community law, were granting exemptions with deductibility of the VAT paid at the preceding stage or applying reduced rates lower than the minimum laid down in Article 99, in respect of goods and services other than those specified in Annex III, may apply the reduced rate, or one of the two reduced rates, provided for in Article 98 to the supply of such goods or services.
Article 114
1. Member States which, on 1 January 1993, were obliged to increase their standard rate in force at 1 January 1991 by more than 2 % may apply a reduced rate lower than the minimum laid down in Article 99 to the supply of goods and services in the categories set out in Annex III.
The Member States referred to in the first subparagraph may also apply such a rate to restaurant services, children's clothing, children's footwear and housing.
2. Member States may not rely on paragraph 1 to introduce exemptions with deductibility of the VAT paid at the preceding stage.
Article 115
Member States which, at 1 January 1991, were applying a reduced rate to restaurant services, children's clothing, children's footwear or housing may continue to apply such a rate to the supply of those goods or services.
Article 116
Portugal may apply one of the two reduced rates provided for in Article 98 to restaurant services, provided that the rate is not lower than 12 %.
Article 117
1. For the purposes of applying Article 115, Austria may continue to apply a reduced rate to restaurant services.
2. Austria may apply one of the two reduced rates provided for in Article 98 to the letting of immovable property for residential use, provided that the rate is not lower than 10 %.
Article 118
Member States which, at 1 January 1991, were applying a reduced rate to the supply of goods or services other than those specified in Annex III may apply the reduced rate, or one of the two reduced rates, provided for in Article 98 to the supply of those goods or services, provided that the rate is not lower than 12 %.
The first paragraph shall not apply to the supply of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325 or the arrangements for sales by public auction.
Article 119
For the purposes of applying Article 118, Austria may apply a reduced rate to wines produced on an agricultural holding by the producer-farmer, provided that the rate is not lower than 12 %.
Article 120
Greece may apply rates up to 30 % lower than the corresponding rates applied in mainland Greece in the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades, and on the islands of Thassos, the Northern Sporades, Samothrace and Skiros.
Article 121
Member States which, at 1 January 1993, regarded work under contract as the supply of goods may apply to the delivery of work under contract the rate applicable to the goods obtained after execution of the work under contract.
For the purposes of applying the first paragraph, ‘delivery of work under contract’ shall mean the handing over by a contractor to his customer of movable property made or assembled by the contractor from materials or objects entrusted to him by the customer for that purpose, whether or not the contractor has provided any part of the materials used.
Article 122
Member States may apply a reduced rate to the supply of live plants and other floricultural products, including bulbs, roots and the like, cut flowers and ornamental foliage, and of wood for use as firewood.
CHAPTER 5
Temporary provisions
Article 123
The Czech Republic may, until 31 December 2007, continue to apply a reduced rate of not less than 5 % to the following transactions:
(a)
the supply of heat energy used by households and small entrepreneurs who are not subject to VAT for heating and the production of hot water, excluding raw materials used to generate heat energy;
(b)
the supply of construction work for residential housing not provided as part of a social policy, excluding building materials.
Article 124
Estonia may, until 30 June 2007, continue to apply a reduced rate of not less than 5 % to the supply of heating sold to natural persons, housing associations, apartment associations, churches, congregations, and institutions or bodies financed from the State, rural municipality or city budget, as well as to the supply of peat, fuel briquettes, coal and firewood to natural persons.
Article 125
1. Cyprus may, until 31 December 2007, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of pharmaceuticals and foodstuffs for human consumption, with the exception of ice cream, ice lollies, frozen yoghurt, water ice and similar products and savoury food products (potato crisps/sticks, puffs and similar products packaged for human consumption without further preparation).
2. Cyprus may continue to apply a reduced rate of not less than 5 % to the supply of restaurant services, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.
Article 126
Hungary may continue to apply a reduced rate of not less than 12 % to the following transactions:
(a)
the supply of coal, coal-brick and coke, firewood and charcoal, and the supply of district heating services, until 31 December 2007;
(b)
the supply of restaurant services and of foodstuffs sold on similar premises, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.
Article 127
Malta may, until 1 January 2010, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of foodstuffs for human consumption and pharmaceuticals.
Article 128
1. Poland may, until 31 December 2007 grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of certain books and specialist periodicals.
2. Poland may, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier, continue to apply a reduced rate of not less than 7 % to the supply of restaurant services.
3. Poland may, until 30 April 2008, continue to apply a reduced rate of not less than 3 % to the supply of foodstuffs as referred to in point (1) of Annex III.
4. Poland may, until 30 April 2008, continue to apply a reduced rate of not less than 3 % to the supply of goods and services of a kind normally intended for use in agricultural production, but excluding capital goods such as machinery or buildings, as referred to in point (11) of Annex III.
5. Poland may, until 31 December 2007, continue to apply a reduced rate of not less than 7 % to the supply of services, not provided as part of a social policy, for construction, renovation and alteration of housing, excluding building materials, and to the supply before first occupation of residential buildings or parts of residential buildings, as referred to in point (a) of Article 12(1).
Article 129
1. Slovenia may, until 31 December 2007 or until the introduction of definitive arrangements as referred to in Article 402, whichever is the earlier, continue to apply a reduced rate of not less than 8,5 % to the preparation of meals.
2. Slovenia may, until 31 December 2007, continue to apply a reduced rate of not less than 5 % to the supply of construction, renovation and maintenance work for residential housing not provided as part of a social policy, excluding building materials.
Article 130
Slovakia may continue to apply a reduced rate of not less than 5 % to the following transactions:
(a)
the supply of construction work for residential housing not provided as part of a social policy, excluding building materials, until 31 December 2007;
(b)
the supply of heat energy used by private households and small entrepreneurs who are not subject to VAT for heating and the production of hot water, excluding raw materials used to generate heat energy, until 31 December 2008.
TITLE IX
EXEMPTIONS
CHAPTER 1
General provisions
Article 131
The exemptions provided for in Chapters 2 to 9 shall apply without prejudice to other Community provisions and in accordance with conditions which the Member States shall lay down for the purposes of ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse.
CHAPTER 2
Exemptions for certain activities in the public interest
Article 132
1. Member States shall exempt the following transactions:
(a)
the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto;
(b)
hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable with those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature;
(c)
the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned;
(d)
the supply of human organs, blood and milk;
(e)
the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians;
(f)
the supply of services by independent groups of persons, who are carrying on an activity which is exempt from VAT or in relation to which they are not taxable persons, for the purpose of rendering their members the services directly necessary for the exercise of that activity, where those groups merely claim from their members exact reimbursement of their share of the joint expenses, provided that such exemption is not likely to cause distortion of competition;
(g)
the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people's homes, by bodies governed by public law or by other bodies recognised by the Member State concerned as being devoted to social wellbeing;
(h)
the supply of services and of goods closely linked to the protection of children and young persons by bodies governed by public law or by other organisations recognised by the Member State concerned as being devoted to social wellbeing;
(i)
the provision of children's or young people's education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other organisations recognised by the Member State concerned as having similar objects;
(j)
tuition given privately by teachers and covering school or university education;
(k)
the supply of staff by religious or philosophical institutions for the purpose of the activities referred to in points (b), (g), (h) and (i) and with a view to spiritual welfare;
(l)
the supply of services, and the supply of goods closely linked thereto, to their members in their common interest in return for a subscription fixed in accordance with their rules by non-profit-making organisations with aims of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature, provided that this exemption is not likely to cause distortion of competition;
(m)
the supply of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education;
(n)
the supply of certain cultural services, and the supply of goods closely linked thereto, by bodies governed by public law or by other cultural bodies recognised by the Member State concerned;
(o)
the supply of services and goods, by organisations whose activities are exempt pursuant to points (b), (g), (h), (i), (l), (m) and (n), in connection with fund-raising events organised exclusively for their own benefit, provided that exemption is not likely to cause distortion of competition;
(p)
the supply of transport services for sick or injured persons in vehicles specially designed for the purpose, by duly authorised bodies;
(q)
the activities, other than those of a commercial nature, carried out by public radio and television bodies.
2. For the purposes of point (o) of paragraph 1, Member States may introduce any restrictions necessary, in particular as regards the number of events or the amount of receipts which give entitlement to exemption.
Article 133
Member States may make the granting to bodies other than those governed by public law of each exemption provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1) subject in each individual case to one or more of the following conditions:
(a)
the bodies in question must not systematically aim to make a profit, and any surpluses nevertheless arising must not be distributed, but must be assigned to the continuance or improvement of the services supplied;
(b)
those bodies must be managed and administered on an essentially voluntary basis by persons who have no direct or indirect interest, either themselves or through intermediaries, in the results of the activities concerned;
(c)
those bodies must charge prices which are approved by the public authorities or which do not exceed such approved prices or, in respect of those services not subject to approval, prices lower than those charged for similar services by commercial enterprises subject to VAT;
(d)
the exemptions must not be likely to cause distortion of competition to the disadvantage of commercial enterprises subject to VAT.
Member States which, pursuant to Annex E of Directive 77/388/EEC, on 1 January 1989 applied VAT to the transactions referred to in Article 132(1)(m) and (n) may also apply the conditions provided for in point (d) of the first paragraph when the said supply of goods or services by bodies governed by public law is granted exemption.
Article 134
The supply of goods or services shall not be granted exemption, as provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1), in the following cases:
(a)
where the supply is not essential to the transactions exempted;
(b)
where the basic purpose of the supply is to obtain additional income for the body in question through transactions which are in direct competition with those of commercial enterprises subject to VAT.
CHAPTER 3
Exemptions for other activities
Article 135
1. Member States shall exempt the following transactions:
(a)
insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents;
(b)
the granting and the negotiation of credit and the management of credit by the person granting it;
(c)
the negotiation of or any dealings in credit guarantees or any other security for money and the management of credit guarantees by the person who is granting the credit;
(d)
transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection;
(e)
transactions, including negotiation, concerning currency, bank notes and coins used as legal tender, with the exception of collectors' items, that is to say, gold, silver or other metal coins or bank notes which are not normally used as legal tender or coins of numismatic interest;
(f)
transactions, including negotiation but not management or safekeeping, in shares, interests in companies or associations, debentures and other securities, but excluding documents establishing title to goods, and the rights or securities referred to in Article 15(2);
(g)
the management of special investment funds as defined by Member States;
(h)
the supply at face value of postage stamps valid for use for postal services within their respective territory, fiscal stamps and other similar stamps;
(i)
betting, lotteries and other forms of gambling, subject to the conditions and limitations laid down by each Member State;
(j)
the supply of a building or parts thereof, and of the land on which it stands, other than the supply referred to in point (a) of Article 12(1);
(k)
the supply of land which has not been built on other than the supply of building land as referred to in point (b) of Article 12(1);
(l)
the leasing or letting of immovable property.
2. The following shall be excluded from the exemption provided for in point (l) of paragraph 1:
(a)
the provision of accommodation, as defined in the laws of the Member States, in the hotel sector or in sectors with a similar function, including the provision of accommodation in holiday camps or on sites developed for use as camping sites;
(b)
the letting of premises and sites for the parking of vehicles;
(c)
the letting of permanently installed equipment and machinery;
(d)
the hire of safes.
Member States may apply further exclusions to the scope of the exemption referred to in point (l) of paragraph 1.
Article 136
Member States shall exempt the following transactions:
(a)
the supply of goods used solely for an activity exempted under Articles 132, 135, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390, if those goods have not given rise to deductibility;
(b)
the supply of goods on the acquisition or application of which VAT was not deductible, pursuant to Article 176.
Article 137
1. Member States may allow taxable persons a right of option for taxation in respect of the following transactions:
(a)
the financial transactions referred to in points (b) to (g) of Article 135(1);
(b)
the supply of a building or of parts thereof, and of the land on which the building stands, other than the supply referred to in point (a) of Article 12(1);
(c)
the supply of land which has not been built on other than the supply of building land referred to in point (b) of Article 12(1);
(d)
the leasing or letting of immovable property.
2. Member States shall lay down the detailed rules governing exercise of the option under paragraph 1.
Member States may restrict the scope of that right of option.
CHAPTER 4
Exemptions for intra-community transactions
Section 1
Exemptions related to the supply of goods
Article 138
1. Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, for another taxable person, or for a non-taxable legal person acting as such in a Member State other than that in which dispatch or transport of the goods began.
2. In addition to the supply of goods referred to in paragraph 1, Member States shall exempt the following transactions:
(a)
the supply of new means of transport, dispatched or transported to the customer at a destination outside their respective territory but within the Community, by or on behalf of the vendor or the customer, for taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or for any other non-taxable person;
(b)
the supply of products subject to excise duty, dispatched or transported to a destination outside their respective territory but within the Community, to the customer, by or on behalf of the vendor or the customer, for taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods other than products subject to excise duty are not subject to VAT pursuant to Article 3(1), where those products have been dispatched or transported in accordance with Article 7(4) and (5) or Article 16 of Directive 92/12/EEC;
(c)
the supply of goods, consisting in a transfer to another Member State, which would have been entitled to exemption under paragraph 1 and points (a) and (b) if it had been made on behalf of another taxable person.
Article 139
1. The exemption provided for in Article 138(1) shall not apply to the supply of goods carried out by taxable persons who are covered by the exemption for small enterprises provided for in Articles 282 to 292.
Nor shall that exemption apply to the supply of goods to taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1).
2. The exemption provided for in Article 138(2)(b) shall not apply to the supply of products subject to excise duty by taxable persons who are covered by the exemption for small enterprises provided for in Articles 282 to 292.
3. The exemption provided for in Article 138(1) and (2)(b) and (c) shall not apply to the supply of goods subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325 or the special arrangements for sales by public auction.
The exemption provided for in Article 138(1) and (2)(c) shall not apply to the supply of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the transitional arrangements for second-hand means of transport.
Section 2
Exemptions for intra-Community acquisitions of goods
Article 140
Member States shall exempt the following transactions:
(a)
the intra-Community acquisition of goods the supply of which by taxable persons would in all circumstances be exempt within their respective territory;
(b)
the intra-Community acquisition of goods the importation of which would in all circumstances be exempt under points (a), (b) and (c) and (e) to (l) of Article 143;
(c)
the intra-Community acquisition of goods where, pursuant to Articles 170 and 171, the person acquiring the goods would in all circumstances be entitled to full reimbursement of the VAT due under Article 2(1)(b).
Article 141
Each Member State shall take specific measures to ensure that VAT is not charged on the intra-Community acquisition of goods within its territory, made in accordance with Article 40, where the following conditions are met:
(a)
the acquisition of goods is made by a taxable person who is not established in the Member State concerned but is identified for VAT purposes in another Member State;
(b)
the acquisition of goods is made for the purposes of the subsequent supply of those goods, in the Member State concerned, by the taxable person referred to in point (a);
(c)
the goods thus acquired by the taxable person referred to in point (a) are directly dispatched or transported, from a Member State other than that in which he is identified for VAT purposes, to the person for whom he is to carry out the subsequent supply;
(d)
the person to whom the subsequent supply is to be made is another taxable person, or a non-taxable legal person, who is identified for VAT purposes in the Member State concerned;
(e)
the person referred to in point (d) has been designated in accordance with Article 197 as liable for payment of the VAT due on the supply carried out by the taxable person who is not established in the Member State in which the tax is due.
Section 3
Exemptions for certain transport services
Article 142
Member States shall exempt the supply of intra-Community transport of goods to and from the islands making up the autonomous regions of the Azores and Madeira, as well as the supply of transport of goods between those islands.
CHAPTER 5
Exemptions on importation
Article 143
Member States shall exempt the following transactions:
(a)
the final importation of goods of which the supply by a taxable person would in all circumstances be exempt within their respective territory;
(b)
the final importation of goods governed by Council Directives 69/169/EEC (5), 83/181/EEC (6) and 2006/79/EC (7);
(c)
the final importation of goods, in free circulation from a third territory forming part of the Community customs territory, which would be entitled to exemption under point (b) if they had been imported within the meaning of the first paragraph of Article 30;
(d)
the importation of goods dispatched or transported from a third territory or a third country into a Member State other than that in which the dispatch or transport of the goods ends, where the supply of such goods by the importer designated or recognised under Article 201 as liable for payment of VAT is exempt under Article 138;
(e)
the reimportation, by the person who exported them, of goods in the state in which they were exported, where those goods are exempt from customs duties;
(f)
the importation, under diplomatic and consular arrangements, of goods which are exempt from customs duties;
(g)
the importation of goods by international bodies recognised as such by the public authorities of the host Member State, or by members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by headquarters agreements;
(h)
the importation of goods, into Member States party to the North Atlantic Treaty, by the armed forces of other States party to that Treaty for the use of those forces or the civilian staff accompanying them or for supplying their messes or canteens where such forces take part in the common defence effort;
(i)
the importation of goods by the armed forces of the United Kingdom stationed in the island of Cyprus pursuant to the Treaty of Establishment concerning the Republic of Cyprus, dated 16 August 1960, which are for the use of those forces or the civilian staff accompanying them or for supplying their messes or canteens;
(j)
the importation into ports, by sea fishing undertakings, of their catches, unprocessed or after undergoing preservation for marketing but before being supplied;
(k)
the importation of gold by central banks;
(l)
the importation of gas through the natural gas distribution system, or of electricity.
Article 144
Member States shall exempt the supply of services relating to the importation of goods where the value of such services is included in the taxable amount in accordance with Article 86(1)(b).
Article 145
1. The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions provided for in Articles 143 and 144 and to lay down the detailed rules for their implementation.
2. Pending the entry into force of the rules referred to in paragraph 1, Member States may maintain their national provisions in force.
Member States may adapt their national provisions so as to minimise distortion of competition and, in particular, to prevent non-taxation or double taxation within the Community.
Member States may use whatever administrative procedures they consider most appropriate to achieve exemption.
3. Member States shall notify to the Commission, which shall inform the other Member States accordingly, the provisions of national law which are in force, in so far as these have not already been notified, and those which they adopt pursuant to paragraph 2.
CHAPTER 6
Exemptions on exportation
Article 146
1. Member States shall exempt the following transactions:
(a)
the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor;
(b)
the supply of goods dispatched or transported to a destination outside the Community by or on behalf of a customer not established within their respective territory, with the exception of goods transported by the customer himself for the equipping, fuelling and provisioning of pleasure boats and private aircraft or any other means of transport for private use;
(c)
the supply of goods to approved bodies which export them out of the Community as part of their humanitarian, charitable or teaching activities outside the Community;
(d)
the supply of services consisting in work on movable property acquired or imported for the purpose of undergoing such work within the Community, and dispatched or transported out of the Community by the supplier, by the customer if not established within their respective territory or on behalf of either of them;
(e)
the supply of services, including transport and ancillary transactions, but excluding the supply of services exempted in accordance with Articles 132 and 135, where these are directly connected with the exportation or importation of goods covered by Article 61 and Article 157(1)(a).
2. The exemption provided for in point (c) of paragraph 1 may be granted by means of a refund of the VAT.
Article 147
1. Where the supply of goods referred to in point (b) of Article 146(1) relates to goods to be carried in the personal luggage of travellers, the exemption shall apply only if the following conditions are met:
(a)
the traveller is not established within the Community;
(b)
the goods are transported out of the Community before the end of the third month following that in which the supply takes place;
(c)
the total value of the supply, including VAT, is more than EUR 175 or the equivalent in national currency, fixed annually by applying the conversion rate obtaining on the first working day of October with effect from 1 January of the following year.
However, Member States may exempt a supply with a total value of less than the amount specified in point (c) of the first subparagraph.
2. For the purposes of paragraph 1, ‘a traveller who is not established within the Community’ shall mean a traveller whose permanent address or habitual residence is not located within the Community. In that case ‘permanent address or habitual residence’ means the place entered as such in a passport, identity card or other document recognised as an identity document by the Member State within whose territory the supply takes place.
Proof of exportation shall be furnished by means of the invoice or other document in lieu thereof, endorsed by the customs office of exit from the Community.
Each Member State shall send to the Commission specimens of the stamps it uses for the endorsement referred to in the second subparagraph. The Commission shall forward that information to the tax authorities of the other Member States.
CHAPTER 7
EXEMPTIONS RELATED TO INTERNATIONAL TRANSPORT
Article 148
Member States shall exempt the following transactions:
(a)
the supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas and carrying passengers for reward or used for the purpose of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing, with the exception, in the case of vessels used for inshore fishing, of ships' provisions;
(b)
the supply of goods for the fuelling and provisioning of fighting ships, falling within the combined nomenclature (CN) code 8906 10 00, leaving their territory and bound for ports or anchorages outside the Member State concerned;
(c)
the supply, modification, repair, maintenance, chartering and hiring of the vessels referred to in point (a), and the supply, hiring, repair and maintenance of equipment, including fishing equipment, incorporated or used therein;
(d)
the supply of services other than those referred to in point (c), to meet the direct needs of the vessels referred to in point (a) or of their cargoes;
(e)
the supply of goods for the fuelling and provisioning of aircraft used by airlines operating for reward chiefly on international routes;
(f)
the supply, modification, repair, maintenance, chartering and hiring of the aircraft referred to in point (e), and the supply, hiring, repair and maintenance of equipment incorporated or used therein;
(g)
the supply of services, other than those referred to in point (f), to meet the direct needs of the aircraft referred to in point (e) or of their cargoes.
Article 149
Portugal may treat sea and air transport between the islands making up the autonomous regions of the Azores and Madeira and between those regions and the mainland as international transport.
Article 150
1. The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions provided for in Article 148 and to lay down the detailed rules for their implementation.
2. Pending the entry into force of the provisions referred to in paragraph 1, Member States may limit the scope of the exemptions provided for in points (a) and (b) of Article 148.
CHAPTER 8
Exemptions relating to certain Transactions treated as exports
Article 151
1. Member States shall exempt the following transactions:
(a)
the supply of goods or services under diplomatic and consular arrangements;
(b)
the supply of goods or services to international bodies recognised as such by the public authorities of the host Member State, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by headquarters agreements;
(c)
the supply of goods or services within a Member State which is a party to the North Atlantic Treaty, intended either for the armed forces of other States party to that Treaty for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in the common defence effort;
(d)
the supply of goods or services to another Member State, intended for the armed forces of any State which is a party to the North Atlantic Treaty, other than the Member State of destination itself, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in the common defence effort;
(e)
the supply of goods or services to the armed forces of the United Kingdom stationed in the island of Cyprus pursuant to the Treaty of Establishment concerning the Republic of Cyprus, dated 16 August 1960, which are for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens.
Pending the adoption of common tax rules, the exemptions provided for in the first subparagraph shall be subject to the limitations laid down by the host Member State.
2. In cases where the goods are not dispatched or transported out of the Member State in which the supply takes place, and in the case of services, the exemption may be granted by means of a refund of the VAT.
Article 152
Member States shall exempt the supply of gold to central banks.
CHAPTER 9
Exemptions for the supply of services by intermediaries
Article 153
Member States shall exempt the supply of services by intermediaries, acting in the name and on behalf of another person, where they take part in the transactions referred to in Chapters 6, 7 and 8, or of transactions carried out outside the Community.
The exemption referred to in the first paragraph shall not apply to travel agents who, in the name and on behalf of travellers, supply services which are carried out in other Member States.
CHAPTER 10
Exemptions for transactions relating to international trade
Section 1
Customs warehouses, warehouses other than customs warehouses and similar arrangements
Article 154
For the purposes of this Section, ‘warehouses other than customs warehouses’ shall, in the case of products subject to excise duty, mean the places defined as tax warehouses by Article 4(b) of Directive 92/12/EEC and, in the case of products not subject to excise duty, the places defined as such by the Member States.
Article 155
Without prejudice to other Community tax provisions, Member States may, after consulting the VAT Committee, take special measures designed to exempt all or some of the transactions referred to in this Section, provided that those measures are not aimed at final use or consumption and that the amount of VAT due on cessation of the arrangements or situations referred to in this Section corresponds to the amount of tax which would have been due had each of those transactions been taxed within their territory.
Article 156
1. Member States may exempt the following transactions:
(a)
the supply of goods which are intended to be presented to customs and, where applicable, placed in temporary storage;
(b)
the supply of goods which are intended to be placed in a free zone or in a free warehouse;
(c)
the supply of goods which are intended to be placed under customs warehousing arrangements or inward processing arrangements;
(d)
the supply of goods which are intended to be admitted into territorial waters in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland;
(e)
the supply of goods which are intended to be admitted into territorial waters for the fuelling and provisioning of drilling or production platforms.
2. The places referred to in paragraph 1 shall be those defined as such by the Community customs provisions in force.
Article 157
1. Member States may exempt the following transactions:
(a)
the importation of goods which are intended to be placed under warehousing arrangements other than customs warehousing;
(b)
the supply of goods which are intended to be placed, within their territory, under warehousing arrangements other than customs warehousing.
2. Member States may not provide for warehousing arrangements other than customs warehousing for goods which are not subject to excise duty where those goods are intended to be supplied at the retail stage.
Article 158
1. By way of derogation from Article 157(2), Member States may provide for warehousing arrangements other than customs warehousing in the following cases:
(a)
where the goods are intended for tax-free shops, for the purposes of the supply of goods to be carried in the personal luggage of travellers taking flights or sea crossings to third territories or third countries, where that supply is exempt pursuant to point (b) of Article 146(1);
(b)
where the goods are intended for taxable persons, for the purposes of carrying out supplies to travellers on board an aircraft or a ship in the course of a flight or sea crossing where the place of arrival is situated outside the Community;
(c)
where the goods are intended for taxable persons, for the purposes of carrying out supplies which are exempt from VAT pursuant to Article 151.
2. Where Member States exercise the option of exemption provided for in point (a) of paragraph 1, they shall take the measures necessary to ensure the correct and straightforward application of this exemption and to prevent any evasion, avoidance or abuse.
3. For the purposes of point (a) of paragraph 1, ‘tax-free shop’ shall mean any establishment which is situated within an airport or port and which fulfils the conditions laid down by the competent public authorities.
Article 159
Member States may exempt the supply of services relating to the supply of goods referred to in Article 156, Article 157(1)(b) or Article 158.
Article 160
1. Member States may exempt the following transactions:
(a)
the supply of goods or services carried out in the locations referred to in Article 156(1), where one of the situations specified therein still applies within their territory;
(b)
the supply of goods or services carried out in the locations referred to in Article 157(1)(b) or Article 158, where one of the situations specified in Article 157(1)(b) or in Article 158(1) still applies within their territory.
2. Where Member States exercise the option under point (a) of paragraph 1 in respect of transactions effected in customs warehouses, they shall take the measures necessary to provide for warehousing arrangements other than customs warehousing under which point (b) of paragraph 1 may be applied to the same transactions when they concern goods listed in Annex V and are carried out in warehouses other than customs warehouses.
Article 161
Member States may exempt supply of the following goods and of services relating thereto:
(a)
the supply of goods referred to in the first paragraph of Article 30 while they remain covered by arrangements for temporary importation with total exemption from import duty or by external transit arrangements;
(b)
the supply of goods referred to in the second paragraph of Article 30 while they remain covered by the internal Community transit procedure referred to in Article 276.
Article 162
Where Member States exercise the option provided for in this Section, they shall take the measures necessary to ensure that the intra-Community acquisition of goods intended to be placed under one of the arrangements or in one of the situations referred to in Article 156, Article 157(1)(b) or Article 158 is covered by the same provisions as the supply of goods carried out within their territory under the same conditions.
Article 163
If the goods cease to be covered by the arrangements or situations referred to in this Section, thus giving rise to importation for the purposes of Article 61, the Member State of importation shall take the measures necessary to prevent double taxation.
Section 2
Transactions exempted with a view to export and in the framework of trade between the Member States
Article 164
1. Member States may, after consulting the VAT Committee, exempt the following transactions carried out by, or intended for, a taxable person up to an amount equal to the value of the exports carried out by that person during the preceding 12 months:
(a)
intra-Community acquisitions of goods made by the taxable person, and imports for and supplies of goods to the taxable person, with a view to their exportation from the Community as they are or after processing;
(b)
supplies of services linked with the export business of the taxable person.
2. Where Member States exercise the option of exemption under paragraph 1, they shall, after consulting the VAT Committee, apply that exemption also to transactions relating to supplies carried out by the taxable person, in accordance with the conditions specified in Article 138, up to an amount equal to the value of the supplies carried out by that person, in accordance with the same conditions, during the preceding 12 months.
Article 165
Member States may set a common maximum amount for transactions which they exempt pursuant to Article 164.
Section 3
Provisions common to Sections 1 and 2
Article 166
The Commission shall, where appropriate, as soon as possible, present to the Council proposals concerning common arrangements for applying VAT to the transactions referred to in Sections 1 and 2.
TITLE X
DEDUCTIONS
CHAPTER 1
Origin and scope of right of deduction
Article 167
A right of deduction shall arise at the time the deductible tax becomes chargeable.
Article 168
In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries out these transactions, to deduct the following from the VAT which he is liable to pay:
(a)
the VAT due or paid in that Member State in respect of supplies to him of goods or services, carried out or to be carried out by another taxable person;
(b)
the VAT due in respect of transactions treated as supplies of goods or services pursuant to Article 18(a) and Article 27;
(c)
the VAT due in respect of intra-Community acquisitions of goods pursuant to Article 2(1)(b)(i);
(d)
the VAT due on transactions treated as intra-Community acquisitions in accordance with Articles 21 and 22;
(e)
the VAT due or paid in respect of the importation of goods into that Member State.
Article 169
In addition to the deduction referred to in Article 168, the taxable person shall be entitled to deduct the VAT referred to therein in so far as the goods and services are used for the purposes of the following:
(a)
transactions relating to the activities referred to in the second subparagraph of Article 9(1), carried out outside the Member State in which that tax is due or paid, in respect of which VAT would be deductible if they had been carried out within that Member State;
(b)
transactions which are exempt pursuant to Articles 138, 142 or 144, Articles 146 to 149, Articles 151, 152, 153 or 156, Article 157(1)(b), Articles 158 to 161 or Article 164;
(c)
transactions which are exempt pursuant to points (a) to (f) of Article 135(1), where the customer is established outside the Community or where those transactions relate directly to goods to be exported out of the Community.
Article 170
All taxable persons who, within the meaning of Article 1 of Directive 79/1072/EEC (8), Article 1 of Directive 86/560/EEC (9) and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be entitled to obtain a refund of that VAT in so far as the goods and services are used for the purposes of the following:
(a)
transactions referred to in Article 169;
(b)
transactions for which the tax is solely payable by the customer in accordance with Articles 194 to 197 or Article 199.
Article 171
1. VAT shall be refunded to taxable persons who are not established in the Member State in which they purchase goods and services or import goods subject to VAT but who are established in another Member State, in accordance with the detailed implementing rules laid down in Directive 79/1072/EEC.
The taxable persons referred to in Article 1 of Directive 79/1072/EEC shall also, for the purposes of applying that Directive, be regarded as taxable persons who are not established in the Member State concerned where, in the Member State in which they purchase goods and services or import goods subject to VAT, they have only carried out the supply of goods or services to a person designated in accordance with Articles 194 to 197 or Article 199 as liable for payment of VAT.
2. VAT shall be refunded to taxable persons who are not established within the territory of the Community in accordance with the detailed implementing rules laid down in Directive 86/560/EEC.
The taxable persons referred to in Article 1 of Directive 86/560/EEC shall also, for the purposes of applying that Directive, be regarded as taxable persons who are not established in the Community where, in the Member State in which they purchase goods and services or import goods subject to VAT, they have only carried out the supply of goods or services to a person designated in accordance with Articles 194 to 197 or Article 199 as liable for payment of VAT.
3. Directives 79/1072/EEC and 86/560/EEC shall not apply to the supply of goods which is, or may be, exempted pursuant to Article 138 where the goods thus supplied are dispatched or transported by or on behalf of the person acquiring the goods.
Article 172
1. Any person who is regarded as a taxable person by reason of the fact that he supplies, on an occasional basis, a new means of transport in accordance with the conditions specified in Article 138(1) and (2)(a) shall, in the Member State in which the supply takes place, be entitled to deduct the VAT included in the purchase price or paid in respect of the importation or the intra-Community acquisition of this means of transport, up to an amount not exceeding the amount of VAT for which he would be liable if the supply were not exempt.
A right of deduction shall arise and may be exercised only at the time of supply of the new means of transport.
2. Member States shall lay down detailed rules for the implementation of paragraph 1.
CHAPTER 2
Proportional deduction
Article 173
1. In the case of goods or services used by a taxable person both for transactions in respect of which VAT is deductible pursuant to Articles 168, 169 and 170, and for transactions in respect of which VAT is not deductible, only such proportion of the VAT as is attributable to the former transactions shall be deductible.
The deductible proportion shall be determined, in accordance with Articles 174 and 175, for all the transactions carried out by the taxable person.
2. Member States may take the following measures:
(a)
authorise the taxable person to determine a proportion for each sector of his business, provided that separate accounts are kept for each sector;
(b)
require the taxable person to determine a proportion for each sector of his business and to keep separate accounts for each sector;
(c)
authorise or require the taxable person to make the deduction on the basis of the use made of all or part of the goods and services;
(d)
authorise or require the taxable person to make the deduction in accordance with the rule laid down in the first subparagraph of paragraph 1, in respect of all goods and services used for all transactions referred to therein;
(e)
provide that, where the VAT which is not deductible by the taxable person is insignificant, it is to be treated as nil.
Article 174
1. The deductible proportion shall be made up of a fraction comprising the following amounts:
(a)
as numerator, the total amount, exclusive of VAT, of turnover per year attributable to transactions in respect of which VAT is deductible pursuant to Articles 168 and 169;
(b)
as denominator, the total amount, exclusive of VAT, of turnover per year attributable to transactions included in the numerator and to transactions in respect of which VAT is not deductible.
Member States may include in the denominator the amount of subsidies, other than those directly linked to the price of supplies of goods or services referred to in Article 73.
2. By way of derogation from paragraph 1, the following amounts shall be excluded from the calculation of the deductible proportion:
(a)
the amount of turnover attributable to supplies of capital goods used by the taxable person for the purposes of his business;
(b)
the amount of turnover attributable to incidental real estate and financial transactions;
(c)
the amount of turnover attributable to the transactions specified in points (b) to (g) of Article 135(1) in so far as those transactions are incidental.
3. Where Member States exercise the option under Article 191 not to require adjustment in respect of capital goods, they may include disposals of capital goods in the calculation of the deductible proportion.
Article 175
1. The deductible proportion shall be determined on an annual basis, fixed as a percentage and rounded up to a figure not exceeding the next whole number.
2. The provisional proportion for a year shall be that calculated on the basis of the preceding year's transactions. In the absence of any such transactions to refer to, or where they were insignificant in amount, the deductible proportion shall be estimated provisionally, under the supervision of the tax authorities, by the taxable person on the basis of his own forecasts.
However, Member States may retain the rules in force at 1 January 1979 or, in the case of the Member States which acceded to the Community after that date, on the date of their accession.
3. Deductions made on the basis of such provisional proportions shall be adjusted when the final proportion is fixed during the following year.
CHAPTER 3
Restrictions on the right of deduction
Article 176
The Council, acting unanimously on a proposal from the Commission, shall determine the expenditure in respect of which VAT shall not be deductible. VAT shall in no circumstances be deductible in respect of expenditure which is not strictly business expenditure, such as that on luxuries, amusements or entertainment.
Pending the entry into force of the provisions referred to in the first paragraph, Member States may retain all the exclusions provided for under their national laws at 1 January 1979 or, in the case of the Member States which acceded to the Community after that date, on the date of their accession.
Article 177
After consulting the VAT Committee, each Member State may, for cyclical economic reasons, totally or partly exclude all or some capital goods or other goods from the system of deductions.
In order to maintain identical conditions of competition, Member States may, instead of refusing deduction, tax goods manufactured by the taxable person himself or goods which he has purchased within the Community, or imported, in such a way that the tax does not exceed the amount of VAT which would be charged on the acquisition of similar goods.
CHAPTER 4
Rules governing exercise of the right of deduction
Article 178
In order to exercise the right of deduction, a taxable person must meet the following conditions:
(a)
for the purposes of deductions pursuant to Article 168(a), in respect of the supply of goods or services, he must hold an invoice drawn up in accordance with Articles 220 to 236 and Articles 238, 239 and 240;
(b)
for the purposes of deductions pursuant to Article 168(b), in respect of transactions treated as the supply of goods or services, he must comply with the formalities as laid down by each Member State;
(c)
for the purposes of deductions pursuant to Article 168(c), in respect of the intra-Community acquisition of goods, he must set out in the VAT return provided for in Article 250 all the information needed for the amount of the VAT due on his intra-Community acquisitions of goods to be calculated and he must hold an invoice drawn up in accordance with Articles 220 to 236;
(d)
for the purposes of deductions pursuant to Article 168(d), in respect of transactions treated as intra-Community acquisitions of goods, he must complete the formalities as laid down by each Member State;
(e)
for the purposes of deductions pursuant to Article 168(e), in respect of the importation of goods, he must hold an import document specifying him as consignee or importer, and stating the amount of VAT due or enabling that amount to be calculated;
(f)
when required to pay VAT as a customer where Articles 194 to 197 or Article 199 apply, he must comply with the formalities as laid down by each Member State.
Article 179
The taxable person shall make the deduction by subtracting from the total amount of VAT due for a given tax period the total amount of VAT in respect of which, during the same period, the right of deduction has arisen and is exercised in accordance with Article 178.
However, Member States may require that taxable persons who carry out occasional transactions, as defined in Article 12, exercise their right of deduction only at the time of supply.
Article 180
Member States may authorise a taxable person to make a deduction which he has not made in accordance with Articles 178 and 179.
Article 181
Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Articles 220 to 236 to make the deduction referred to in Article 168(c) in respect of his intra-Community acquisitions of goods.
Article 182
Member States shall determine the conditions and detailed rules for applying Articles 180 and 181.
Article 183
Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period.
However, Member States may refuse to refund or carry forward if the amount of the excess is insignificant.
CHAPTER 5
Adjustment of deductions
Article 184
The initial deduction shall be adjusted where it is higher or lower than that to which the taxable person was entitled.
Article 185
1. Adjustment shall, in particular, be made where, after the VAT return is made, some change occurs in the factors used to determine the amount to be deducted, for example where purchases are cancelled or price reductions are obtained.
2. By way of derogation from paragraph 1, no adjustment shall be made in the case of transactions remaining totally or partially unpaid or in the case of destruction, loss or theft of property duly proved or confirmed, or in the case of goods reserved for the purpose of making gifts of small value or of giving samples, as referred to in Article 16.
However, in the case of transactions remaining totally or partially unpaid or in the case of theft, Member States may require adjustment to be made.
Article 186
Member States shall lay down the detailed rules for applying Articles 184 and 185.
Article 187
1. In the case of capital goods, adjustment shall be spread over five years including that in which the goods were acquired or manufactured.
Member States may, however, base the adjustment on a period of five full years starting from the time at which the goods are first used.
In the case of immovable property acquired as capital goods, the adjustment period may be extended up to 20 years.
2. The annual adjustment shall be made only in respect of one-fifth of the VAT charged on the capital goods, or, if the adjustment period has been extended, in respect of the corresponding fraction thereof.
The adjustment referred to in the first subparagraph shall be made on the basis of the variations in the deduction entitlement in subsequent years in relation to that for the year in which the goods were acquired, manufactured or, where applicable, used for the first time.
Article 188
1. If supplied during the adjustment period, capital goods shall be treated as if they had been applied to an economic activity of the taxable person up until expiry of the adjustment period.
The economic activity shall be presumed to be fully taxed in cases where the supply of the capital goods is taxed.
The economic activity shall be presumed to be fully exempt in cases where the supply of the capital goods is exempt.
2. The adjustment provided for in paragraph 1 shall be made only once in respect of all the time covered by the adjustment period that remains to run. However, where the supply of capital goods is exempt, Member States may waive the requirement for adjustment in so far as the purchaser is a taxable person using the capital goods in question solely for transactions in respect of which VAT is deductible.
Article 189
For the purposes of applying Articles 187 and 188, Member States may take the following measures:
(a)
define the concept of capital goods;
(b)
specify the amount of the VAT which is to be taken into consideration for adjustment;
(c)
adopt any measures needed to ensure that adjustment does not give rise to any unjustified advantage;
(d)
permit administrative simplifications.
Article 190
For the purposes of Articles 187, 188, 189 and 191, Member States may regard as capital goods those services which have characteristics similar to those normally attributed to capital goods.
Article 191
If, in any Member State, the practical effect of applying Articles 187 and 188 is negligible, that Member State may, after consulting the VAT Committee, refrain from applying those provisions, having regard to the overall impact of VAT in the Member State concerned and the need for administrative simplification, and provided that no distortion of competition thereby arises.
Article 192
Where a taxable person transfers from being taxed in the normal way to a special scheme or vice versa, Member States may take all measures necessary to ensure that the taxable person does not enjoy unjustified advantage or sustain unjustified harm.
TITLE XI
OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
CHAPTER 1
Obligation to pay
Section 1
Persons liable for payment of VAT to the tax authorities
Article 193
VAT shall be payable by any taxable person carrying out a taxable supply of goods or services, except where it is payable by another person in the cases referred to in Articles 194 to 199 and Article 202.
Article 194
1. Where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, Member States may provide that the person liable for payment of VAT is the person to whom the goods or services are supplied.
2. Member States shall lay down the conditions for implementation of paragraph 1.
Article 195
VAT shall be payable by any person who is identified for VAT purposes in the Member State in which the tax is due and to whom goods are supplied in the circumstances specified in Articles 38 or 39, if the supplies are carried out by a taxable person not established within that Member State.
Article 196
VAT shall be payable by any taxable person to whom the services referred to in Article 56 are supplied or by any person identified for VAT purposes in the Member State in which the tax is due to whom the services referred to in Articles 44, 47, 50, 53, 54 and 55 are supplied, if the services are supplied by a taxable person not established in that Member State.
Article 197
1. VAT shall be payable by the person to whom the goods are supplied when the following conditions are met:
(a)
the taxable transaction is a supply of goods carried out in accordance with the conditions laid down in Article 141;
(b)
the person to whom the goods are supplied is another taxable person, or a non-taxable legal person, identified for VAT purposes in the Member State in which the supply is carried out;
(c)
the invoice issued by the taxable person not established in the Member State of the person to whom the goods are supplied is drawn up in accordance with Articles 220 to 236.
2. Where a tax representative is appointed as the person liable for payment of VAT pursuant to Article 204, Member States may provide for a derogation from paragraph 1 of this Article.
Article 198
1. Where specific transactions relating to investment gold between a taxable person who is a member of a regulated gold bullion market and another taxable person who is not a member of that market are taxed pursuant to Article 352, Member States shall designate the customer as the person liable for payment of VAT.
If the customer who is not a member of the regulated gold bullion market is a taxable person required to be identified for VAT purposes in the Member State in which the tax is due solely in respect of the transactions referred to in Article 352, the vendor shall fulfil the tax obligations on behalf of the customer, in accordance with the law of that Member State.
2. Where gold material or semi-manufactured products of a purity of 325 thousandths or greater, or investment gold as defined in Article 344(1) is supplied by a taxable person exercising one of the options under Articles 348, 349 and 350, Member States may designate the customer as the person liable for payment of VAT.
3. Member States shall lay down the procedures and conditions for implementation of paragraphs 1 and 2.
Article 199
1. Member States may provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:
(a)
the supply of construction work, including repair, cleaning, maintenance, alteration and demolition services in relation to immovable property, as well as the handing over of construction works regarded as a supply of goods pursuant to Article 14(3);
(b)
the supply of staff engaged in activities covered by point (a);
(c)
the supply of immovable property, as referred to in Article 135(1)(j) and (k), where the supplier has opted for taxation of the supply pursuant to Article 137;
(d)
the supply of used material, used material which cannot be re-used in the same state, scrap, industrial and non industrial waste, recyclable waste, part processed waste and certain goods and services, as listed in Annex VI;
(e)
the supply of goods provided as security by one taxable person to another in execution of that security;
(f)
the supply of goods following the cession of a reservation of ownership to an assignee and the exercising of this right by the assignee;
(g)
the supply of immovable property sold by a judgment debtor in a compulsory sale procedure.
2. When applying the option provided for in paragraph 1, Member States may specify the supplies of goods and services covered, and the categories of suppliers or recipients to whom these measures may apply.
3. For the purposes of paragraph 1, Member States may take the following measures:
(a)
provide that a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2 shall be regarded as a taxable person in respect of supplies received as referred to in paragraph 1 of this Article;
(b)
provide that a non-taxable body governed by public law, shall be regarded as a taxable person in respect of supplies received as referred to in points (e), (f) and (g) of paragraph 1.
4. Member States shall inform the VAT Committee of national legislative measures adopted pursuant to paragraph 1 in so far as these are not measures authorised by the Council prior to 13 August 2006 in accordance with Article 27(1) to (4) of Directive 77/388/EEC, and which are continued under paragraph 1 of this Article.
Article 200
VAT shall be payable by any person making a taxable intra-Community acquisition of goods.
Article 201
On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.
Article 202
VAT shall be payable by any person who causes goods to cease to be covered by the arrangements or situations listed in Articles 156, 157, 158, 160 and 161.
Article 203
VAT shall be payable by any person who enters the VAT on an invoice.
Article 204
1. Where, pursuant to Articles 193 to 197 and Articles 199 and 200, the person liable for payment of VAT is a taxable person who is not established in the Member State in which the VAT is due, Member States may allow that person to appoint a tax representative as the person liable for payment of the VAT.
Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC (10) and Regulation (EC) No 1798/2003 (11), Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.
However, Member States may not apply the option referred to in the second subparagraph to a non-established taxable person, within the meaning of point (1) of Article 358, who has opted for the special scheme for electronically supplied services.
2. The option under the first subparagraph of paragraph 1 shall be subject to the conditions and procedures laid down by each Member State.
Article 205
In the situations referred to in Articles 193 to 200 and Articles 202, 203 and 204, Member States may provide that a person other than the person liable for payment of VAT is to be held jointly and severally liable for payment of VAT.
Section 2
Payment arrangements
Article 206
Any taxable person liable for payment of VAT must pay the net amount of the VAT when submitting the VAT return provided for in Article 250. Member States may, however, set a different date for payment of that amount or may require interim payments to be made.
Article 207
Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established in their respective territory, in accordance with Articles 194 to 197 and Articles 199 and 204, comply with the payment obligations set out in this Section.
Member States shall also take the measures necessary to ensure that those persons who, in accordance with Article 205, are held to be jointly and severally liable for payment of the VAT comply with these payment obligations.
Article 208
Where Member States designate the customer for investment gold as the person liable for payment of VAT pursuant to Article 198(1) or if, in the case of gold material, semi-manufactured products, or investment gold as defined in Article 344(1), they exercise the option provided for in Article 198(2) of designating the customer as the person liable for payment of VAT, they shall take the measures necessary to ensure that he complies with the payment obligations set out in this Section.
Article 209
Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of intra-Community acquisitions of goods, as referred to in Article 2(1)(b)(i), comply with the payment obligations set out in this Section.
Article 210
Member States shall adopt arrangements for payment of VAT on intra-Community acquisitions of new means of transport, as referred to in Article 2(1)(b)(ii), and on intra-Community acquisitions of products subject to excise duty, as referred to in Article 2(1)(b)(iii).
Article 211
Member States shall lay down the detailed rules for payment in respect of the importation of goods.
In particular, Member States may provide that, in the case of the importation of goods by taxable persons or certain categories thereof, or by persons liable for payment of VAT or certain categories thereof, the VAT due by reason of the importation need not be paid at the time of importation, on condition that it is entered as such in the VAT return to be submitted in accordance with Article 250.
Article 212
Member States may release taxable persons from payment of the VAT due where the amount is insignificant.
CHAPTER 2
Identification
Article 213
1. Every taxable person shall state when his activity as a taxable person commences, changes or ceases.
Member States shall allow, and may require, the statement to be made by electronic means, in accordance with conditions which they lay down.
2. Without prejudice to the first subparagraph of paragraph 1, every taxable person or non-taxable legal person who makes intra-Community acquisitions of goods which are not subject to VAT pursuant to Article 3(1) must state that he makes such acquisitions if the conditions, laid down in that provision, for not making such transactions subject to VAT cease to be fulfilled.
Article 214
1. Member States shall take the measures necessary to ensure that the following persons are identified by means of an individual number:
(a)
every taxable person, with the exception of those referred to in Article 9(2), who within their respective territory carries out supplies of goods or services in respect of which VAT is deductible, other than supplies of goods or services in respect of which VAT is payable solely by the customer or the person for whom the goods or services are intended, in accordance with Articles 194 to 197 and Article 199;
(b)
every taxable person, or non-taxable legal person, who makes intra-Community acquisitions of goods subject to VAT pursuant to Article 2(1)(b) and every taxable person, or non-taxable legal person, who exercises the option under Article 3(3) of making their intra-Community acquisitions subject to VAT;
(c)
every taxable person who, within their respective territory, makes intra-Community acquisitions of goods for the purposes of transactions which relate to the activities referred to in the second subparagraph of Article 9(1) and which are carried out outside that territory.
2. Member States need not identify certain taxable persons who carry out transactions on an occasional basis, as referred to in Article 12.
Article 215
Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 - alpha 2 - by which the Member State of issue may be identified.
Nevertheless, Greece may use the prefix ‘EL’.
Article 216
Member States shall take the measures necessary to ensure that their identification systems enable the taxable persons referred to in Article 214 to be identified and to ensure the correct application of the transitional arrangements for the taxation of intra-Community transactions, as referred to in Article 402.
CHAPTER 3
Invoicing
Section 1
Definition
Article 217
For the purposes of this Chapter, ‘transmission or provision by electronic means’ shall mean transmission or provision to the addressee of data using electronic equipment for processing (including digital compression) and storage, and employing wire, radio, optical or other electromagnetic means.
Section 2
Concept of invoice
Article 218
For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.
Article 219
Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.
Section 3
Issue of invoices
Article 220
Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:
(1)
supplies of goods or services which he has made to another taxable person or to a non-taxable legal person;
(2)
supplies of goods as referred to in Article 33;
(3)
supplies of goods carried out in accordance with the conditions specified in Article 138;
(4)
any payment on account made to him before one of the supplies of goods referred to in points (1), (2) and (3) was carried out;
(5)
any payment on account made to him by another taxable person or non-taxable legal person before the provision of services was completed.
Article 221
1. Member States may impose on taxable persons an obligation to issue an invoice in respect of supplies of goods or services made in their territory, other than those referred to in Article 220.
Member States may, in respect of the invoices referred to in the first subparagraph, impose fewer obligations than those laid down in Articles 226, 230, 233, 244 and 246.
2. Member States may release taxable persons from the obligation laid down in Article 220 to issue an invoice in respect of supplies of goods or services which they have made in their territory and which are exempt, with or without deductibility of the VAT paid at the preceding stage, pursuant to Articles 110 and 111, Article 125(1), Article 127, Article 128(1), Articles 132, 135, 136, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390.
Article 222
Member States may impose time limits on taxable persons for the issue of invoices when supplying goods or services in their territory.
Article 223
In accordance with conditions to be laid down by the Member States in whose territory goods or services are supplied, a summary invoice may be drawn up for several separate supplies of goods or services.
Article 224
1. Invoices may be drawn up by the customer in respect of the supply to him, by a taxable person, of goods or services, if there is a prior agreement between the two parties and provided that a procedure exists for the acceptance of each invoice by the taxable person supplying the goods or services.
2. The Member States in whose territory the goods or services are supplied shall determine the terms and conditions of such prior agreements and of the acceptance procedures between the taxable person and the customer.
3. Member States may impose further conditions on taxable persons supplying goods or services in their territory concerning the issue of invoices by the customer. They may, in particular, require that such invoices be issued in the name and on behalf of the taxable person.
The conditions referred to in the first subparagraph must always be the same wherever the customer is established.
Article 225
Member States may impose specific conditions on taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC and Regulation (EC) No 1798/2003.
Section 4
Content of invoices
Article 226
Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221:
(1)
the date of issue;
(2)
a sequential number, based on one or more series, which uniquely identifies the invoice;
(3)
the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services;
(4)
the customer's VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which he is liable for payment of VAT, or received a supply of goods as referred to in Article 138;
(5)
the full name and address of the taxable person and of the customer;
(6)
the quantity and nature of the goods supplied or the extent and nature of the services rendered;
(7)
the date on which the supply of goods or services was made or completed or the date on which the payment on account referred to in points (4) and (5) of Article 220 was made, in so far as that date can be determined and differs from the date of issue of the invoice;
(8)
the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price;
(9)
the VAT rate applied;
(10)
the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded;
(11)
in the case of an exemption or where the customer is liable for payment of VAT, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt or subject to the reverse charge procedure;
(12)
in the case of the supply of a new means of transport made in accordance with the conditions specified in Article 138(1) and (2)(a), the characteristics as identified in point (b) of Article 2(2);
(13)
where the margin scheme for travel agents is applied, reference to Article 306, or to the corresponding national provisions, or any other reference indicating that the margin scheme has been applied;
(14)
where one of the special arrangements applicable to second-hand goods, works of art, collectors' items and antiques is applied, reference to Articles 313, 326 or 333, or to the corresponding national provisions, or any other reference indicating that one of those arrangements has been applied;
(15)
where the person liable for payment of VAT is a tax representative for the purposes of Article 204, the VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address.
Article 227
Member States may require taxable persons established in their territory and supplying goods or services there to indicate the VAT identification number, referred to in Article 214, of the customer in cases other than those referred to in point (4) of Article 226.
Article 228
Member States in whose territory goods or services are supplied may allow some of the compulsory details to be omitted from documents or messages treated as invoices pursuant to Article 219.
Article 229
Member States shall not require invoices to be signed.
Article 230
The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable is expressed in the national currency of the Member State in which the supply of goods or services takes place, using the conversion mechanism laid down in Article 91.
Article 231
For control purposes, Member States may require invoices in respect of supplies of goods or services in their territory and invoices received by taxable persons established in their territory to be translated into their national languages.
Section 5
Sending invoices by electronic means
Article 232
Invoices issued pursuant to Section 2 may be sent on paper or, subject to acceptance by the recipient, they may be sent or made available by electronic means.
Article 233
1. Invoices sent or made available by electronic means shall be accepted by Member States provided that the authenticity of the origin and the integrity of their content are guaranteed by one of the following methods:
(a)
by means of an advanced electronic signature within the meaning of point (2) of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures (12);
(b)
by means of electronic data interchange (EDI), as defined in Article 2 of Commission Recommendation 1994/820/EC of 19 October 1994 relating to the legal aspects of electronic data interchange (13), if the agreement relating to the exchange provides for the use of procedures guaranteeing the authenticity of the origin and integrity of the data.
Invoices may, however, be sent or made available by other electronic means, subject to acceptance by the Member States concerned.
2. For the purposes of point (a) of the first subparagraph of paragraph 1, Member States may also ask for the advanced electronic signature to be based on a qualified certificate and created by a secure-signature-creation device, within the meaning of points (6) and (10) of Article 2 of Directive 1999/93/EC.
3. For the purposes of point (b) of the first subparagraph of paragraph 1, Member States may also, subject to conditions which they lay down, require that an additional summary document on paper be sent.
Article 234
Member States may not impose on taxable persons supplying goods or services in their territory any other obligations or formalities relating to the sending or making available of invoices by electronic means.
Article 235
Member States may lay down specific conditions for invoices issued by electronic means in respect of goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC and Regulation (EC) No 1798/2003.
Article 236
Where batches containing several invoices are sent or made available to the same recipient by electronic means, the details common to the individual invoices may be mentioned only once if, for each invoice, all the information is accessible.
Article 237
The Commission shall present, at the latest on 31 December 2008, a report and, if appropriate, a proposal amending the conditions applicable to electronic invoicing in order to take account of future technological developments in that field.
Section 6
Simplification measures
Article 238
1. After consulting the VAT Committee, Member States may, in accordance with conditions which they may lay down, provide that in the following cases some of the information required under Article 226 and 230, subject to options taken up by Member States under Articles 227, 228 and 231, need not be entered on invoices in respect of supplies of goods or services in their territory:
(a)
where the amount of the invoice is minor;
(b)
where commercial or administrative practice in the business sector concerned or the technical conditions under which the invoices are issued make it difficult to comply with all the obligations referred to in Articles 226 and 230.
2. Invoices must, in any event, contain the following information:
(a)
the date of issue;
(b)
identification of the taxable person;
(c)
identification of the type of goods or services supplied;
(d)
the VAT amount payable or the information needed to calculate it.
3. The simplified arrangements provided for in paragraph 1 may not be applied to the transactions referred to in Articles 20, 21, 22, 33, 36, 138 and 141.
Article 239
In cases where Member States make use of the option under point (b) of the first subparagraph of Article 272(1) of not allocating a VAT identification number to taxable persons who do not carry out any of the transactions referred to in Articles 20, 21, 22, 33, 36, 138 and 141, and where the supplier or the customer has not been allocated an identification number of that type, another number called the tax reference number, as defined by the Member States concerned, shall be entered on the invoice instead.
Article 240
Where the taxable person has been allocated a VAT identification number, the Member States exercising the option under point (b) of the first subparagraph of Article 272(1) may also require the invoice to show the following:
(1)
in respect of the supply of services, as referred to in Articles 44, 47, 50, 53, 54 and 55, and the supply of goods, as referred to in Articles 138 and 141, the VAT identification number and the tax reference number of the supplier;
(2)
in respect of other supplies of goods or services, only the tax reference number of the supplier or only the VAT identification number.
CHAPTER 4
Accounting
Section 1
Definition
Article 241
For the purposes of this Chapter, ‘storage of an invoice by electronic means’ shall mean storage of data using electronic equipment for processing (including digital compression) and storage, and employing wire, radio, optical or other electromagnetic means.
Section 2
General obligations
Article 242
Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.
Article 243
1. Every taxable person shall keep a register of the goods dispatched or transported, by that person or on his behalf, to a destination outside the territory of the Member State of departure but within the Community for the purposes of transactions consisting in work on those goods or their temporary use as referred to in points (f), (g) and (h) of Article 17(2).
2. Every taxable person shall keep accounts in sufficient detail to enable the identification of goods dispatched to him from another Member State, by or on behalf of a taxable person identified for VAT purposes in that other Member State, and used for services consisting in valuations of those goods or work on those goods as referred to in point (c) of Article 52.
Section 3
Specific obligations relating to the storage of all invoices
Article 244
Every taxable person shall ensure that copies of the invoices issued by himself, or by his customer or, in his name and on his behalf, by a third party, and all the invoices which he has received, are stored.
Article 245
1. For the purposes of this Directive, the taxable person may decide the place of storage of all invoices provided that he makes the invoices or information stored in accordance with Article 244 available to the competent authorities without undue delay whenever they so request.
2. Member States may require taxable persons established in their territory to notify them of the place of storage, if it is outside their territory.
Member States may also require taxable persons established in their territory to store within that territory invoices issued by themselves or by their customers or, in their name and on their behalf, by a third party, as well as all the invoices that they have received, when the storage is not by electronic means guaranteeing full on-line access to the data concerned.
Article 246
The authenticity of the origin and the integrity of the content of the invoices stored, as well as their legibility, must be guaranteed throughout the storage period.
In respect of the invoices referred to in the second subparagraph of Article 233(1), the details they contain may not be altered and must remain legible throughout the storage period.
Article 247
1. Each Member State shall determine the period throughout which taxable persons must ensure the storage of invoices relating to the supply of goods or services in its territory and invoices received by taxable persons established in its territory.
2. In order to ensure that the conditions laid down in Article 246 are met, the Member State referred to in paragraph 1 may require that invoices be stored in the original form in which they were sent or made available, whether paper or electronic. Additionally, in the case of invoices stored by electronic means, the Member State may require that the data guaranteeing the authenticity of the origin of the invoices and the integrity of their content, as provided for in the first paragraph of Article 246, also be stored.
3. The Member State referred to in paragraph 1 may lay down specific conditions prohibiting or restricting the storage of invoices in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC and Regulation (EC) No 1798/2003 or to the right referred to in Article 249 to access by electronic means, to download and to use.
Article 248
Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons.
Section 4
Right of access to invoices stored by electronic means in another Member State
Article 249
Where a taxable person stores invoices which he issues or receives by electronic means guaranteeing on-line access to the data and where the place of storage is in a Member State other than that in which he is established, the competent authorities in the Member State in which he is established shall, for the purposes of this Directive, have the right to access those invoices by electronic means, to download and to use them, within the limits set by the rules of the Member State in which the taxable person is established and in so far as those authorities require for control purposes.
CHAPTER 5
Returns
Article 250
1. Every taxable person shall submit a VAT return setting out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, in so far as is necessary for the establishment of the basis of assessment, the total value of the transactions relating to such tax and deductions and the value of any exempt transactions.
2. Member States shall allow, and may require, the VAT return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
Article 251
In addition to the information referred to in Article 250, the VAT return covering a given tax period shall show the following:
(a)
the total value, exclusive of VAT, of the supplies of goods referred to in Article 138 in respect of which VAT has become chargeable during this tax period;
(b)
the total value, exclusive of VAT, of the supplies of goods referred to in Articles 33 and 36 carried out within the territory of another Member State, in respect of which VAT has become chargeable during this tax period, where the place where dispatch or transport of the goods began is situated in the Member State in which the return must be submitted;
(c)
the total value, exclusive of VAT, of the intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, made in the Member State in which the return must be submitted and in respect of which VAT has become chargeable during this tax period;
(d)
the total value, exclusive of VAT, of the supplies of goods referred to in Articles 33 and 36 carried out in the Member State in which the return must be submitted and in respect of which VAT has become chargeable during this tax period, where the place where dispatch or transport of the goods began is situated within the territory of another Member State;
(e)
the total value, exclusive of VAT, of the supplies of goods carried out in the Member State in which the return must be submitted and in respect of which the taxable person has been designated, in accordance with Article 197, as liable for payment of VAT and in respect of which VAT has become chargeable during this tax period.
Article 252
1. The VAT return shall be submitted by a deadline to be determined by Member States. That deadline may not be more than two months after the end of each tax period.
2. The tax period shall be set by each Member State at one month, two months or three months.
Member States may, however, set different tax periods provided that those periods do not exceed one year.
Article 253
Sweden may apply a simplified procedure for small and medium-sized enterprises, whereby taxable persons carrying out only transactions taxable at national level may submit VAT returns three months after the end of the annual direct tax period.
Article 254
In the case of supplies of new means of transport carried out in accordance with the conditions specified in Article 138(2)(a) by a taxable person identified for VAT purposes for a customer not identified for VAT purposes, or by a taxable person as defined in Article 9(2), Member States shall take the measures necessary to ensure that the vendor communicates all the information needed for VAT to be applied and its application checked by the tax authorities.
Article 255
Where Member States designate the customer of investment gold as the person liable for payment of VAT pursuant to Article 198(1) or if, in the case of gold material, semi-manufactured products or investment gold as defined in Article 344(1), they exercise the option provided for in Article 198(2) of designating the customer as the person liable for payment of VAT, they shall take the measures necessary to ensure that he complies with the obligations relating to submission of a VAT return set out in this Chapter.
Article 256
Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established within their territory, in accordance with Articles 194 to 197 and Article 204, comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.
Article 257
Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of intra-Community acquisitions of goods, as referred to in Article 2(1)(b)(i), comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.
Article 258
Member States shall lay down detailed rules for the submission of VAT returns in respect of intra-Community acquisitions of new means of transport, as referred to in Article 2(1)(b)(ii), and intra-Community acquisitions of products subject to excise duty, as referred to in Article 2(1)(b)(iii).
Article 259
Member States may require persons who make intra-Community acquisitions of new means of transport as referred to in Article 2(1)(b)(ii), to provide, when submitting the VAT return, all the information needed for VAT to be applied and its application checked by the tax authorities.
Article 260
Member States shall lay down detailed rules for the submission of VAT returns in respect of the importation of goods.
Article 261
1. Member States may require the taxable person to submit a return showing all the particulars specified in Articles 250 and 251 in respect of all transactions carried out in the preceding year. That return shall provide all the information necessary for any adjustments.
2. Member States shall allow, and may require, the return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
CHAPTER 6
Recapitulative statements
Article 262
Every taxable person identified for VAT purposes shall submit a recapitulative statement of the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138(1) and (2)(c), and of the persons identified for VAT purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisitions referred to in Article 42.
Article 263
1. The recapitulative statement shall be drawn up for each calendar quarter within a period and in accordance with procedures to be determined by the Member States.
Member States may, however, provide that recapitulative statements are to be submitted on a monthly basis.
2. Member States shall allow, and may require, the recapitulative statements referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
Article 264
1. The recapitulative statement shall set out the following information:
(a)
the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out the supply of goods in accordance with the conditions specified in Article 138(1);
(b)
the VAT identification number of the person acquiring the goods in a Member State other than that in which the recapitulative statement must be submitted and under which the goods were supplied to him;
(c)
the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out a transfer to another Member State, as referred to in Article 138(2)(c), and the number by means of which he is identified in the Member State in which the dispatch or transport ended;
(d)
for each person who acquired goods, the total value of the supplies of goods carried out by the taxable person;
(e)
in respect of supplies of goods consisting in transfers to another Member State, as referred to in Article 138(2)(c), the total value of the supplies, determined in accordance with Article 76;
(f)
the amounts of adjustments made pursuant to Article 90.
2. The value referred to in point (d) of paragraph 1 shall be declared for the calendar quarter during which VAT became chargeable.
The amounts referred to in point (f) of paragraph 1 shall be declared for the calendar quarter during which the person acquiring the goods was notified of the adjustment.
Article 265
1. In the case of intra-Community acquisitions of goods, as referred to in Article 42, the taxable person identified for VAT purposes in the Member State which issued him with the VAT identification number under which he made such acquisitions shall set the following information out clearly on the recapitulative statement:
(a)
his VAT identification number in that Member State and under which he made the acquisition and subsequent supply of goods;
(b)
the VAT identification number, in the Member State in which dispatch or transport of the goods ended, of the person to whom the subsequent supply was made by the taxable person;
(c)
for each person to whom the subsequent supply was made, the total value, exclusive of VAT, of the supplies made by the taxable person in the Member State in which dispatch or transport of the goods ended.
2. The value referred to in point (c) of paragraph 1 shall be declared for the calendar quarter during which VAT became chargeable.
Article 266
By way of derogation from Articles 264 and 265, Member States may provide that additional information is to be given in recapitulative statements.
Article 267
Member States shall take the measures necessary to ensure that those persons who, in accordance with Articles 194 and 204, are regarded as liable for payment of VAT, in the stead of a taxable person who is not established in their territory, comply with the obligation to submit a recapitulative statement as provided for in this Chapter.
Article 268
Member States may require that taxable persons who, in their territory, make intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, submit statements giving details of such acquisitions, provided, however, that such statements are not required in respect of a period of less than one month.
Article 269
Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce the special measures provided for in Articles 270 and 271 to simplify the obligation, laid down in this Chapter, to submit a recapitulative statement. Such measures may not jeopardise the proper monitoring of intra-Community transactions.
Article 270
By virtue of the authorisation referred to in Article 269, Member States may permit taxable persons to submit annual recapitulative statements indicating the VAT identification numbers, in another Member State, of the persons to whom those taxable persons have supplied goods in accordance with the conditions specified in Article 138(1) and (2)(c), where the taxable persons meet the following three conditions:
(a)
the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35 000, or the equivalent in national currency, the amount of the annual turnover which is used as a reference for application of the exemption for small enterprises provided for in Articles 282 to 292;
(b)
the total annual value, exclusive of VAT, of supplies of goods carried out by them in accordance with the conditions specified in Article 138 does not exceed EUR 15 000 or the equivalent in national currency;
(c)
none of the supplies of goods carried out by them in accordance with the conditions specified in Article 138 is a supply of new means of transport.
Article 271
By virtue of the authorisation referred to in Article 269, Member States which set at over three months the tax period in respect of which taxable persons must submit the VAT return provided for in Article 250 may permit such persons to submit recapitulative statements in respect of the same period where those taxable persons meet the following three conditions:
(a)
the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed EUR 200 000 or the equivalent in national currency;
(b)
the total annual value, exclusive of VAT, of supplies of goods carried out by them in accordance with the conditions specified in Article 138 does not exceed EUR 15 000 or the equivalent in national currency;
(c)
none of the supplies of goods carried out by them in accordance with the conditions specified in Article 138 is a supply of new means of transport.
CHAPTER 7
Miscellaneous provisions
Article 272
1. Member States may release the following taxable persons from certain or all obligations referred to in Chapters 2 to 6:
(a)
taxable persons whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1);
(b)
taxable persons carrying out none of the transactions referred to in Articles 20, 21, 22, 33, 36, 138 and 141;
(c)
taxable persons carrying out only supplies of goods or of services which are exempt pursuant to Articles 132, 135 and 136, Articles 146 to 149 and Articles 151, 152 or 153;
(d)
taxable persons covered by the exemption for small enterprises provided for in Articles 282 to 292;
(e)
taxable persons covered by the common flat-rate scheme for farmers.
Member States may not release the taxable persons referred to in point (b) of the first subparagraph from the invoicing obligations laid down in Articles 220 to 236 and Articles 238, 239 and 240.
2. If Member States exercise the option under point (e) of the first subparagraph of paragraph 1, they shall take the measures necessary to ensure the correct application of the transitional arrangements for the taxation of intra-Community transactions.
3. Member States may release taxable persons other than those referred to in paragraph 1 from certain of the accounting obligations referred to in Article 242.
Article 273
Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.
The option under the first paragraph may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3.
CHAPTER 8
Obligations relating to certain importations and exportations
Section 1
Importation
Article 274
Articles 275, 276 and 277 shall apply to the importation of goods in free circulation which enter the Community from a third territory forming part of the customs territory of the Community.
Article 275
The formalities relating to the importation of the goods referred to in Article 274 shall be the same as those laid down by the Community customs provisions in force for the importation of goods into the customs territory of the Community.
Article 276
Where dispatch or transport of the goods referred to in Article 274 ends at a place situated outside the Member State of their entry into the Community, they shall circulate in the Community under the internal Community transit procedure laid down by the Community customs provisions in force, in so far as they have been the subject of a declaration placing them under that procedure on their entry into the Community.
Article 277
Where, on their entry into the Community, the goods referred to in Article 274 are in one of the situations which would entitle them, if they were imported within the meaning of the first paragraph of Article 30, to be covered by one of the arrangements or situations referred to in Article 156, or by a temporary importation arrangement with full exemption from import duties, Member States shall take the measures necessary to ensure that the goods may remain in the Community under the same conditions as those laid down for the application of those arrangements or situations.
Section 2
Exportation
Article 278
Articles 279 and 280 shall apply to the exportation of goods in free circulation which are dispatched or transported from a Member State to a third territory forming part of the customs territory of the Community.
Article 279
The formalities relating to the exportation of the goods referred to in Article 278 from the territory of the Community shall be the same as those laid down by the Community customs provisions in force for the exportation of goods from the customs territory of the Community.
Article 280
In the case of goods which are temporarily exported from the Community, in order to be reimported, Member States shall take the measures necessary to ensure that, on reimportation into the Community, such goods may be covered by the same provisions as would have applied if they had been temporarily exported from the customs territory of the Community.
TITLE XII
SPECIAL SCHEMES
CHAPTER 1
Special scheme for small enterprises
Section 1
Simplified procedures for charging and collection
Article 281
Member States which might encounter difficulties in applying the normal VAT arrangements to small enterprises, by reason of the activities or structure of such enterprises, may, subject to such conditions and limits as they may set, and after consulting the VAT Committee, apply simplified procedures, such as flat-rate schemes, for charging and collecting VAT provided that they do not lead to a reduction thereof.
Section 2
Exemptions or graduated relief
Article 282
The exemptions and graduated tax relief provided for in this Section shall apply to the supply of goods and services by small enterprises.
Article 283
1. The arrangements provided for in this Section shall not apply to the following transactions:
(a)
transactions carried out on an occasional basis, as referred to in Article 12;
(b)
supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a);
(c)
supplies of goods or services carried out by a taxable person who is not established in the Member State in which the VAT is due.
2. Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.
Article 284
1. Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax (14) of introducing exemptions or graduated tax relief may retain them, and the arrangements for applying them, if they comply with the VAT rules.
2. Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was less than the equivalent in national currency of 5 000 European units of account at the conversion rate on that date, may raise that ceiling up to EUR 5 000.
Member States which applied graduated tax relief may neither raise the ceiling for graduated tax relief nor render the conditions for the granting of it more favourable.
Article 285
Member States which have not exercised the option under Article 14 of Directive 67/228/EEC may exempt taxable persons whose annual turnover is no higher than EUR 5 000 or the equivalent in national currency.
The Member States referred to in the first paragraph may grant graduated tax relief to taxable persons whose annual turnover exceeds the ceiling fixed by them for its application.
Article 286
Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was equal to or higher than the equivalent in national currency of 5 000 European units of account at the conversion rate on that date, may raise that ceiling in order to maintain the value of the exemption in real terms.
Article 287
Member States which acceded after 1 January 1978 may exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of the following amounts at the conversion rate on the day of their accession:
(1)
Greece: 10 000 European units of account;
(2)
Spain: ECU 10 000;
(3)
Portugal: ECU 10 000;
(4)
Austria: ECU 35 000;
(5)
Finland: ECU 10 000;
(6)
Sweden: ECU 10 000;
(7)
Czech Republic: EUR 35 000;
(8)
Estonia: EUR 16 000;
(9)
Cyprus: EUR 15 600;
(10)
Latvia: EUR 17 200;
(11)
Lithuania: EUR 29 000;
(12)
Hungary: EUR 35 000;
(13)
Malta: EUR 37 000 if the economic activity consists principally in the supply of goods, EUR 24 300 if the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14 600 in other cases, namely supplies of services with a high value added (low inputs);
(14)
Poland: EUR 10 000;
(15)
Slovenia: EUR 25 000;
(16)
Slovakia: EUR 35 000.
Article 288
The turnover serving as a reference for the purposes of applying the arrangements provided for in this Section shall consist of the following amounts, exclusive of VAT:
(1)
the value of supplies of goods and services, in so far as they are taxed;
(2)
the value of transactions which are exempt, with deductibility of the VAT paid at the preceding stage, pursuant to Articles 110 or 111, Article 125(1), Article 127 or Article 128(1);
(3)
the value of transactions which are exempt pursuant to Articles 146 to 149 and Articles 151, 152 or 153;
(4)
the value of real estate transactions, financial transactions as referred to in points (b) to (g) of Article 135(1), and insurance services, unless those transactions are ancillary transactions.
However, disposals of the tangible or intangible capital assets of an enterprise shall not be taken into account for the purposes of calculating turnover.
Article 289
Taxable persons exempt from VAT shall not be entitled to deduct VAT in accordance with Articles 167 to 171 and Articles 173 to 177, and may not show the VAT on their invoices.
Article 290
Taxable persons who are entitled to exemption from VAT may opt either for the normal VAT arrangements or for the simplified procedures provided for in Article 281. In this case, they shall be entitled to any graduated tax relief provided for under national legislation.
Article 291
Subject to the application of Article 281, taxable persons enjoying graduated relief shall be regarded as taxable persons subject to the normal VAT arrangements.
Article 292
The arrangements provided for in this Section shall apply until a date to be fixed by the Council in accordance with Article 93 of the Treaty, which may not be later than that on which the definitive arrangements referred to in Article 402 enter into force.
Section 3
Reporting and review
Article 293
Every four years starting from the adoption of this Directive, the Commission shall present to the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects:
(1)
improvements to the special scheme for small enterprises;
(2)
the adaptation of national systems as regards exemptions and graduated tax relief;
(3)
the adaptation of the ceilings provided for in Section 2.
Article 294
The Council shall decide, in accordance with Article 93 of the Treaty, whether a special scheme for small enterprises is necessary under the definitive arrangements and, if appropriate, shall lay down the common limits and conditions for the implementation of that scheme.
CHAPTER 2
Common flat-rate scheme for farmers
Article 295
1. For the purposes of this Chapter, the following definitions shall apply:
(1)
‘farmer’ means any taxable person whose activity is carried out in an agricultural, forestry or fisheries undertaking;
(2)
‘agricultural, forestry or fisheries undertaking’ means an undertaking regarded as such by each Member State within the framework of the production activities listed in Annex VII;
(3)
‘flat-rate farmer’ means any farmer covered by the flat-rate scheme provided for in this Chapter;
(4)
‘agricultural products’ means goods produced by an agricultural, forestry or fisheries undertaking in each Member State as a result of the activities listed in Annex VII;
(5)
‘agricultural services’ means services, and in particular those listed in Annex VIII, supplied by a farmer using his labour force or the equipment normally employed in the agricultural, forestry or fisheries undertaking operated by him and normally playing a part in agricultural production;
(6)
‘input VAT charged’ means the amount of the total VAT attaching to the goods and services purchased by all agricultural, forestry and fisheries undertakings of each Member State subject to the flat-rate scheme where such tax would be deductible in accordance with Articles 167, 168 and 169 and Articles 173 to 177 by a farmer subject to the normal VAT arrangements;
(7)
‘flat-rate compensation percentages’ means the percentages fixed by Member States in accordance with Articles 297, 298 and 299 and applied by them in the cases specified in Article 300 in order to enable flat-rate farmers to offset at a fixed rate the input VAT charged;
(8)
‘flat-rate compensation’ means the amount arrived at by applying the flat-rate compensation percentage to the turnover of the flat-rate farmer in the cases specified in Article 300.
2. Where a farmer processes, using means normally employed in an agricultural, forestry or fisheries undertaking, products deriving essentially from his agricultural production, such processing activities shall be treated as agricultural production activities, as listed in Annex VII.
Article 296
1. Where the application to farmers of the normal VAT arrangements, or the special scheme provided for in Chapter 1, is likely to give rise to difficulties, Member States may apply to farmers, in accordance with this Chapter, a flat-rate scheme designed to offset the VAT charged on purchases of goods and services made by the flat-rate farmers.
2. Each Member State may exclude from the flat-rate scheme certain categories of farmers, as well as farmers for whom application of the normal VAT arrangements, or of the simplified procedures provided for in Article 281, is not likely to give rise to administrative difficulties.
3. Every flat-rate farmer may opt, subject to the rules and conditions to be laid down by each Member State, for application of the normal VAT arrangements or, as the case may be, the simplified procedures provided for in Article 281.
Article 297
Member States shall, where necessary, fix the flat-rate compensation percentages. They may fix varying percentages for forestry, for the different sub-divisions of agriculture and for fisheries.
Member States shall notify the Commission of the flat-rate compensation percentages fixed in accordance with the first paragraph before applying them.
Article 298
The flat-rate compensation percentages shall be calculated on the basis of macro-economic statistics for flat-rate farmers alone for the preceding three years.
The percentages may be rounded up or down to the nearest half-point. Member States may also reduce such percentages to a nil rate.
Article 299
The flat-rate compensation percentages may not have the effect of obtaining for flat-rate farmers refunds greater than the input VAT charged.
Article 300
The flat-rate compensation percentages shall be applied to the prices, exclusive of VAT, of the following goods and services:
(1)
agricultural products supplied by flat-rate farmers to taxable persons other than those covered, in the Member State in which these products were supplied, by this flat-rate scheme;
(2)
agricultural products supplied by flat-rate farmers, in accordance with the conditions specified in Article 138, to non-taxable legal persons whose intra-Community acquisitions of goods are subject to VAT, pursuant to Article 2(1)(b), in the Member State in which dispatch or transport of those agricultural products ends;
(3)
agricultural services supplied by flat-rate farmers to taxable persons other than those covered, in the Member State in which these services were supplied, by this flat-rate scheme.
Article 301
1. In the case of the supply of agricultural products or agricultural services specified in Article 300, Member States shall provide that the flat-rate compensation is to be paid either by the customer or by the public authorities.
2. In respect of any supply of agricultural products or agricultural services other than those specified in Article 300, the flat-rate compensation shall be deemed to be paid by the customer.
Article 302
If a flat-rate farmer is entitled to flat-rate compensation, he shall not be entitled to deduction of VAT in respect of activities covered by this flat-rate scheme.
Article 303
1. Where the taxable customer pays flat-rate compensation pursuant to Article 301(1), he shall be entitled, in accordance with the conditions laid down in Articles 167, 168 and 169 and Articles 173 to 177 and the procedures laid down by the Member States, to deduct the compensation amount from the VAT for which he is liable in the Member State in which his taxed transactions are carried out.
2. Member States shall refund to the customer the amount of the flat-rate compensation he has paid in respect of any of the following transactions:
(a)
the supply of agricultural products, carried out in accordance with the conditions specified in Article 138, to taxable persons, or to non-taxable legal persons, acting as such in another Member State within the territory of which their intra-Community acquisitions of goods are subject to VAT pursuant to Article 2(1)(b);
(b)
the supply of agricultural products, carried out in accordance with the conditions specified in Articles 146, 147, 148 and 156, Article 157(1)(b) and Articles 158, 160 and 161, to a taxable customer established outside the Community, in so far as the products are used by that customer for the purposes of the transactions referred to in Article 169(a) and (b) or for the purposes of supplies of services which are deemed to take place within the territory of the Member State in which the customer is established and in respect of which VAT is payable solely by the customer pursuant to Article 196;
(c)
the supply of agricultural services to a taxable customer established within the Community but in another Member State or to a taxable customer established outside the Community, in so far as the services are used by the customer for the purposes of the transactions referred to in Article 169(a) and (b) or for the purposes of supplies of services which are deemed to take place within the territory of the Member State in which the customer is established and in respect of which VAT is payable solely by the customer pursuant to Article 196.
3. Member States shall determine the method by which the refunds provided for in paragraph 2 are to be made. In particular, they may apply the provisions of Directives 79/1072/EEC and 86/560/EEC.
Article 304
Member States shall take all measures necessary to verify payments of flat-rate compensation to flat-rate farmers.
Article 305
Whenever Member States apply this flat-rate scheme, they shall take all measures necessary to ensure that the supply of agricultural products between Member States, carried out in accordance with the conditions specified in Article 33, is always taxed in the same way, whether the supply is effected by a flat-rate farmer or by another taxable person.
CHAPTER 3
Special scheme for travel agents
Article 306
1. Member States shall apply a special VAT scheme, in accordance with this Chapter, to transactions carried out by travel agents who deal with customers in their own name and use supplies of goods or services provided by other taxable persons, in the provision of travel facilities.
This special scheme shall not apply to travel agents where they act solely as intermediaries and to whom point (c) of the first paragraph of Article 79 applies for the purposes of calculating the taxable amount.
2. For the purposes of this Chapter, tour operators shall be regarded as travel agents.
Article 307
Transactions made, in accordance with the conditions laid down in Article 306, by the travel agent in respect of a journey shall be regarded as a single service supplied by the travel agent to the traveller.
The single service shall be taxable in the Member State in which the travel agent has established his business or has a fixed establishment from which the travel agent has carried out the supply of services.
Article 308
The taxable amount and the price exclusive of VAT, within the meaning of point (8) of Article 226, in respect of the single service provided by the travel agent shall be the travel agent's margin, that is to say, the difference between the total amount, exclusive of VAT, to be paid by the traveller and the actual cost to the travel agent of supplies of goods or services provided by other taxable persons, where those transactions are for the direct benefit of the traveller.
Article 309
If transactions entrusted by the travel agent to other taxable persons are performed by such persons outside the Community, the supply of services carried out by the travel agent shall be treated as an intermediary activity exempted pursuant to Article 153.
If the transactions are performed both inside and outside the Community, only that part of the travel agent's service relating to transactions outside the Community may be exempted.
Article 310
VAT charged to the travel agent by other taxable persons in respect of transactions which are referred to in Article 307 and which are for the direct benefit of the traveller shall not be deductible or refundable in any Member State.
CHAPTER 4
Special arrangements for second-hand goods, works of art, collectors' items and antiques
Section 1
Definitions
Article 311
1. For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:
(1)
‘second-hand goods’ means movable tangible property that is suitable for further use as it is or after repair, other than works of art, collectors' items or antiques and other than precious metals or precious stones as defined by the Member States;
(2)
‘works of art’ means the objects listed in Annex IX, Part A;
(3)
‘collectors' items’ means the objects listed in Annex IX, Part B;
(4)
‘antiques’ means the objects listed in Annex IX, Part C;
(5)
‘taxable dealer’ means any taxable person who, in the course of his economic activity and with a view to resale, purchases, or applies for the purposes of his business, or imports, second-hand goods, works of art, collectors' items or antiques, whether that taxable person is acting for himself or on behalf of another person pursuant to a contract under which commission is payable on purchase or sale;
(6)
‘organiser of a sale by public auction’ means any taxable person who, in the course of his economic activity, offers goods for sale by public auction with a view to handing them over to the highest bidder;
(7)
‘principal of an organiser of a sale by public auction’ means any person who transmits goods to an organiser of a sale by public auction pursuant to a contract under which commission is payable on a sale.
2. Member States need not regard as works of art the objects listed in points (5), (6) or (7) of Annex IX, Part A.
3. The contract under which commission is payable on a sale, referred to in point (7) of paragraph 1, must provide that the organiser of the sale is to put up the goods for public auction in his own name but on behalf of his principal and that he is to hand over the goods, in his own name but on behalf of his principal, to the highest bidder at the public auction.
Section 2
Special arrangements for taxable dealers
Subsection 1
Margin scheme
Article 312
For the purposes of this Subsection, the following definitions shall apply:
(1)
‘selling price’ means everything which constitutes the consideration obtained or to be obtained by the taxable dealer from the customer or from a third party, including subsidies directly linked to the transaction, taxes, duties, levies and charges and incidental expenses such as commission, packaging, transport and insurance costs charged by the taxable dealer to the customer, but excluding the amounts referred to in Article 79;
(2)
‘purchase price’ means everything which constitutes the consideration, for the purposes of point (1), obtained or to be obtained from the taxable dealer by his supplier.
Article 313
1. In respect of the supply of second-hand goods, works of art, collectors' items or antiques carried out by taxable dealers, Member States shall apply a special scheme for taxing the profit margin made by the taxable dealer, in accordance with the provisions of this Subsection.
2. Pending introduction of the definitive arrangements referred to in Article 402, the scheme referred to in paragraph 1 of this Article shall not apply to the supply of new means of transport, carried out in accordance with the conditions specified in Article 138(1) and (2)(a).
Article 314
The margin scheme shall apply to the supply by a taxable dealer of second-hand goods, works of art, collectors' items or antiques where those goods have been supplied to him within the Community by one of the following persons:
(a)
a non-taxable person;
(b)
another taxable person, in so far as the supply of goods by that other taxable person is exempt pursuant to Article 136;
(c)
another taxable person, in so far as the supply of goods by that other taxable person is covered by the exemption for small enterprises provided for in Articles 282 to 292 and involves capital goods;
(d)
another taxable dealer, in so far as VAT has been applied to the supply of goods by that other taxable dealer in accordance with this margin scheme.
Article 315
The taxable amount in respect of the supply of goods as referred to in Article 314 shall be the profit margin made by the taxable dealer, less the amount of VAT relating to the profit margin.
The profit margin of the taxable dealer shall be equal to the difference between the selling price charged by the taxable dealer for the goods and the purchase price.
Article 316
1. Member States shall grant taxable dealers the right to opt for application of the margin scheme to the following transactions:
(a)
the supply of works of art, collectors' items or antiques, which the taxable dealer has imported himself;
(b)
the supply of works of art supplied to the taxable dealer by their creators or their successors in title;
(c)
the supply of works of art supplied to the taxable dealer by a taxable person other than a taxable dealer where the reduced rate has been applied to that supply pursuant to Article 103.
2. Member States shall lay down the detailed rules for exercise of the option provided for in paragraph 1, which shall in any event cover a period of at least two calendar years.
Article 317
If a taxable dealer exercises the option under Article 316, the taxable amount shall be determined in accordance with Article 315.
In respect of the supply of works of art, collectors' items or antiques which the taxable dealer has imported himself, the purchase price to be taken into account in calculating the profit margin shall be equal to the taxable amount on importation, determined in accordance with Articles 85 to 89, plus the VAT due or paid on importation.
Article 318
1. In order to simplify the procedure for collecting the tax and after consulting the VAT Committee, Member States may provide that, for certain transactions or for certain categories of taxable dealers, the taxable amount in respect of supplies of goods subject to the margin scheme is to be determined for each tax period during which the taxable dealer must submit the VAT return referred to in Article 250.
In the event that such provision is made in accordance with the first subparagraph, the taxable amount in respect of supplies of goods to which the same rate of VAT is applied shall be the total profit margin made by the taxable dealer less the amount of VAT relating to that margin.
2. The total profit margin shall be equal to the difference between the following two amounts:
(a)
the total value of supplies of goods subject to the margin scheme and carried out by the taxable dealer during the tax period covered by the return, that is to say, the total of the selling prices;
(b)
the total value of purchases of goods, as referred to in Article 314, effected by the taxable dealer during the tax period covered by the return, that is to say, the total of the purchase prices.
3. Member States shall take the measures necessary to ensure that the taxable dealers referred to in paragraph 1 do not enjoy unjustified advantage or sustain unjustified harm.
Article 319
The taxable dealer may apply the normal VAT arrangements to any supply covered by the margin scheme.
Article 320
1. Where the taxable dealer applies the normal VAT arrangements to the supply of a work of art, a collectors' item or an antique which he has imported himself, he shall be entitled to deduct from the VAT for which he is liable the VAT due or paid on the import.
Where the taxable dealer applies the normal VAT arrangements to the supply of a work of art supplied to him by its creator, or the creator's successors in title, or by a taxable person other than a taxable dealer, he shall be entitled to deduct from the VAT for which he is liable the VAT due or paid in respect of the work of art supplied to him.
2. A right of deduction shall arise at the time when the VAT due on the supply in respect of which the taxable dealer opts for application of the normal VAT arrangements becomes chargeable.
Article 321
If carried out in accordance with the conditions specified in Articles 146, 147, 148 or 151, the supply of second-hand goods, works of art, collectors' items or antiques subject to the margin scheme shall be exempt.
Article 322
In so far as goods are used for the purpose of supplies carried out by him and subject to the margin scheme, the taxable dealer may not deduct the following from the VAT for which he is liable:
(a)
the VAT due or paid in respect of works of art, collectors' items or antiques which he has imported himself;
(b)
the VAT due or paid in respect of works of art which have been, or are to be, supplied to him by their creator or by the creator's successors in title;
(c)
the VAT due or paid in respect of works of art which have been, or are to be, supplied to him by a taxable person other than a taxable dealer.
Article 323
Taxable persons may not deduct from the VAT for which they are liable the VAT due or paid in respect of goods which have been, or are to be, supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to the margin scheme.
Article 324
Where the taxable dealer applies both the normal VAT arrangements and the margin scheme, he must show separately in his accounts the transactions falling under each of those arrangements, in accordance with the rules laid down by the Member States.
Article 325
The taxable dealer may not enter separately on the invoices which he issues the VAT relating to supplies of goods to which he applies the margin scheme.
Subsection 2
Transitional arrangements for second-hand means of transport
Article 326
Member States which, at 31 December 1992, were applying special tax arrangements other than the margin scheme to the supply by taxable dealers of second-hand means of transport may, pending introduction of the definitive arrangements referred to in Article 402, continue to apply those arrangements in so far as they comply with, or are adjusted to comply with, the conditions laid down in this Subsection.
Denmark is authorised to introduce tax arrangements as referred to in the first paragraph.
Article 327
1. These transitional arrangements shall apply to supplies of second-hand means of transport carried out by taxable dealers, and subject to the margin scheme.
2. These transitional arrangements shall not apply to the supply of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a).
3. For the purposes of paragraph 1, the land vehicles, vessels and aircraft referred to in point (a) of Article 2(2) shall be regarded as ‘second-hand means of transport’ where they are second-hand goods which do not meet the conditions necessary to be regarded as new means of transport.
Article 328
The VAT due in respect of each supply referred to in Article 327 shall be equal to the amount of VAT that would have been due if that supply had been subject to the normal VAT arrangements, less the amount of VAT regarded as being incorporated by the taxable dealer in the purchase price of the means of transport.
Article 329
The VAT regarded as being incorporated by the taxable dealer in the purchase price of the means of transport shall be calculated in accordance with the following method:
(a)
the purchase price to be taken into account shall be the purchase price within the meaning of point (2) of Article 312;
(b)
that purchase price paid by the taxable dealer shall be deemed to include the VAT that would have been due if the taxable dealer's supplier had applied the normal VAT arrangements to the supply;
(c)
the rate to be taken into account shall be the rate applicable, pursuant to Article 93, in the Member State in the territory of which the place of the supply to the taxable dealer, as determined in accordance with Articles 31 and 32, is deemed to be situated.
Article 330
The VAT due in respect of each supply of means of transport as referred to in Article 327(1), determined in accordance with Article 328, may not be less than the amount of VAT that would be due if that supply were subject to the margin scheme.
Member States may provide that, if the supply is subject to the margin scheme, the margin may not be less than 10 % of the selling price within the meaning of point (1) of Article 312.
Article 331
Taxable persons may not deduct from the VAT for which they are liable the VAT due or paid in respect of second-hand means of transport supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to VAT in accordance with these transitional arrangements.
Article 332
The taxable dealer may not enter separately on the invoices he issues the VAT relating to supplies to which he applies these transitional arrangements.
Section 3
Special arrangements for sales by public auction
Article 333
1. Member States may, in accordance with the provisions of this Section, apply special arrangements for taxation of the profit margin made by an organiser of a sale by public auction in respect of the supply of second-hand goods, works of art, collectors' items or antiques by that organiser, acting in his own name and on behalf of the persons referred to in Article 334, pursuant to a contract under which commission is payable on the sale of those goods by public auction.
2. The arrangements referred to in paragraph 1 shall not apply to the supply of new means of transport, carried out in accordance with the conditions specified in Article 138(1) and (2)(a).
Article 334
These special arrangements shall apply to supplies carried out by an organiser of a sale by public auction, acting in his own name, on behalf of one of the following persons:
(a)
a non-taxable person;
(b)
another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is exempt pursuant to Article 136;
(c)
another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is covered by the exemption for small enterprises provided for in Articles 282 to 292 and involves capital goods;
(d)
a taxable dealer, in so far as the supply of goods, carried out by that taxable dealer in accordance with a contract under which commission is payable on a sale, is subject to VAT in accordance with the margin scheme.
Article 335
The supply of goods to a taxable person who is an organiser of sales by public auction shall be regarded as taking place when the sale of those goods by public auction takes place.
Article 336
The taxable amount in respect of each supply of goods referred to in this Section shall be the total amount invoiced in accordance with Article 339 to the purchaser by the organiser of the sale by public auction, less the following:
(a)
the net amount paid or to be paid by the organiser of the sale by public auction to his principal, as determined in accordance with Article 337;
(b)
the amount of the VAT payable by the organiser of the sale by public auction in respect of his supply.
Article 337
The net amount paid or to be paid by the organiser of the sale by public auction to his principal shall be equal to the difference between the auction price of the goods and the amount of the commission obtained or to be obtained by the organiser of the sale by public auction from his principal pursuant to the contract under which commission is payable on the sale.
Article 338
Organisers of sales by public auction who supply goods in accordance with the conditions laid down in Articles 333 and 334 must indicate the following in their accounts, in suspense accounts:
(a)
the amounts obtained or to be obtained from the purchaser of the goods;
(b)
the amounts reimbursed or to be reimbursed to the vendor of the goods.
The amounts referred to in the first paragraph must be duly substantiated.
Article 339
The organiser of the sale by public auction must issue to the purchaser an invoice itemising the following:
(a)
the auction price of the goods;
(b)
taxes, duties, levies and charges;
(c)
incidental expenses, such as commission, packing, transport and insurance costs, charged by the organiser to the purchaser of the goods.
The invoice issued by the organiser of the sale by public auction must not indicate any VAT separately.
Article 340
1. The organiser of the sale by public auction to whom the goods have been transmitted pursuant to a contract under which commission is payable on a public auction sale must issue a statement to his principal.
The statement issued by the organiser of the sale by public auction must specify separately the amount of the transaction, that is to say, the auction price of the goods less the amount of the commission obtained or to be obtained from the principal.
2. The statement drawn up in accordance with paragraph 1 shall serve as the invoice which the principal, where he is a taxable person, must issue to the organiser of the sale by public auction in accordance with Article 220.
Article 341
Member States which apply the arrangements provided for in this Section shall also apply these arrangements to supplies of second-hand means of transport, as defined in Article 327(3), carried out by an organiser of sales by public auction, acting in his own name, pursuant to a contract under which commission is payable on the sale of those goods by public auction, on behalf of a taxable dealer, in so far as those supplies by that taxable dealer would be subject to VAT in accordance with the transitional arrangements for second-hand means of transport.
Section 4
Measures to prevent distortion of competition and tax evasion
Article 342
Member States may take measures concerning the right of deduction in order to ensure that the taxable dealers covered by special arrangements as provided for in Section 2 do not enjoy unjustified advantage or sustain unjustified harm.
Article 343
Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce special measures to combat tax evasion, pursuant to which the VAT due under the margin scheme may not be less than the amount of VAT which would be due if the profit margin were equal to a certain percentage of the selling price.
The percentage of the selling price shall be fixed in the light of the normal profit margins made by economic operators in the sector concerned.
CHAPTER 5
SPECIAL SCHEME FOR INVESTMENT GOLD
Section 1
General provisions
Article 344
1. For the purposes of this Directive, and without prejudice to other Community provisions, ‘investment gold’ shall mean:
(1)
gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of a purity equal to or greater than 995 thousandths, whether or not represented by securities;
(2)
gold coins of a purity equal to or greater than 900 thousandths and minted after 1800, which are or have been legal tender in the country of origin, and are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80 %.
2. Member States may exclude from this special scheme small bars or wafers of a weight of 1 g or less.
3. For the purposes of this Directive, the coins referred to in point (2) of paragraph 1 shall not be regarded as sold for numismatic interest.
Article 345
Starting in 1999, each Member State shall inform the Commission by 1 July each year of the coins meeting the criteria laid down in point (2) of Article 344(1) which are traded in that Member State. The Commission shall, before 1 December each year, publish a comprehensive list of those coins in the ‘C’ series of the Official Journal of the European Union. Coins included in the published list shall be deemed to fulfil those criteria throughout the year for which the list is published.
Section 2
Exemption from VAT
Article 346
Member States shall exempt from VAT the supply, the intra-Community acquisition and the importation of investment gold, including investment gold represented by certificates for allocated or unallocated gold or traded on gold accounts and including, in particular, gold loans and swaps, involving a right of ownership or claim in respect of investment gold, as well as transactions concerning investment gold involving futures and forward contracts leading to a transfer of right of ownership or claim in respect of investment gold.
Article 347
Member States shall exempt the services of agents who act in the name and on behalf of another person, when they take part in the supply of investment gold for their principal.
Section 3
Taxation option
Article 348
Member States shall allow taxable persons who produce investment gold or transform gold into investment gold the right to opt for the taxation of supplies of investment gold to another taxable person which would otherwise be exempt pursuant to Article 346.
Article 349
1. Member States may allow taxable persons who, in the course of their economic activity, normally supply gold for industrial purposes, the right to opt for the taxation of supplies of gold bars or wafers, as referred to in point (1) of Article 344(1), to another taxable person, which would otherwise be exempt pursuant to Article 346.
2. Member States may restrict the scope of the option provided for in paragraph 1.
Article 350
Where the supplier has exercised the right under Articles 348 and 349 to opt for taxation, Member States shall allow the agent to opt for taxation of the services referred to in Article 347.
Article 351
Member States shall lay down detailed rules for the exercise of the options provided for in this Section, and shall inform the Commission accordingly.
Section 4
Transactions on a regulated gold bullion market
Article 352
Each Member State may, after consulting the VAT Committee, apply VAT to specific transactions relating to investment gold which take place in that Member State between taxable persons who are members of a gold bullion market regulated by the Member State concerned or between such a taxable person and another taxable person who is not a member of that market. However, the Member State may not apply VAT to supplies carried out in accordance with the conditions specified in Article 138 or to exports of investment gold.
Article 353
Member States which, pursuant to Article 352, tax transactions between taxable persons who are members of a regulated gold bullion market shall, for the purposes of simplification, authorise suspension of the tax to be collected and relieve taxable persons of the accounting requirements in respect of VAT.
Section 5
Special rights and obligations for traders in investment gold
Article 354
Where his subsequent supply of investment gold is exempt pursuant to this Chapter, the taxable person shall be entitled to deduct the following:
(a)
the VAT due or paid in respect of investment gold supplied to him by a person who has exercised the right of option under Articles 348 and 349 or supplied to him in accordance with Section 4;
(b)
the VAT due or paid in respect of a supply to him, or in respect of an intra-Community acquisition or importation carried out by him, of gold other than investment gold which is subsequently transformed by him or on his behalf into investment gold;
(c)
the VAT due or paid in respect of services supplied to him consisting in a change of form, weight or purity of gold including investment gold.
Article 355
Taxable persons who produce investment gold or transform gold into investment gold shall be entitled to deduct the VAT due or paid by them in respect of the supply, intra-Community acquisition or importation of goods or services linked to the production or transformation of that gold, as if the subsequent supply of the gold exempted pursuant to Article 346 were taxed.
Article 356
1. Member States shall ensure that traders in investment gold keep, as a minimum, accounts of all substantial transactions in investment gold and keep the documents which enable the customers in such transactions to be identified.
Traders shall keep the information referred to in the first subparagraph for a period of at least five years.
2. Member States may accept equivalent obligations under measures adopted pursuant to other Community legislation, such as Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing (15), to comply with the requirements under paragraph 1.
3. Member States may lay down obligations which are more stringent, in particular as regards the keeping of special records or special accounting requirements.
CHAPTER 6
Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
Section 1
General provisions
Article 357
This Chapter shall apply until 31 December 2006.
Article 358
For the purposes of this Chapter, and without prejudice to other provisions, the following definitions shall apply:
(1)
‘non-established taxable person’ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there and who is not otherwise required to be identified pursuant to Article 214;
(2)
‘electronic services’ and ‘electronically supplied services’ mean the services referred to in point (k) of Article 56(1);
(3)
‘Member State of identification’ means the Member State which the non-established taxable person chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Chapter;
(4)
‘Member State of consumption’ means the Member State in which, pursuant to Article 57, the supply of the electronic services is deemed to take place;
(5)
‘VAT return’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.
Section 2
Special scheme for electronically supplied services
Article 359
Member States shall permit any non-established taxable person supplying electronic services to a non-taxable person who is established in a Member State or who has his permanent address or usually resides in a Member State, to use this special scheme. This scheme applies to all electronic services supplied in the Community.
Article 360
The non-established taxable person shall state to the Member State of identification when he commences or ceases his activity as a taxable person, or changes that activity in such a way that he no longer meets the conditions necessary for use of this special scheme. He shall communicate that information electronically.
Article 361
1. The information which the non-established taxable person must provide to the Member State of identification when he commences a taxable activity shall contain the following details:
(a)
name;
(b)
postal address;
(c)
electronic addresses, including websites;
(d)
national tax number, if any;
(e)
a statement that the person is not identified for VAT purposes within the Community.
2. The non-established taxable person shall notify the Member State of identification of any changes in the information provided.
Article 362
The Member State of identification shall allocate to the non-established taxable person an individual VAT identification number and shall notify him of that number by electronic means. On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.
Article 363
The Member State of identification shall strike the non-established taxable person from the identification register in the following cases:
(a)
if he notifies that Member State that he no longer supplies electronic services;
(b)
if it may otherwise be assumed that his taxable activities have ceased;
(c)
if he no longer meets the conditions necessary for use of this special scheme;
(d)
if he persistently fails to comply with the rules relating to this special scheme.
Article 364
The non-established taxable person shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not electronic services have been supplied. The VAT return shall be submitted within 20 days following the end of the tax period covered by the return.
Article 365
The VAT return shall show the identification number and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of electronic services carried out during the tax period and the total amount of the corresponding VAT. The applicable rates of VAT and the total VAT due must also be indicated on the return.
Article 366
1. The VAT return shall be made out in euro.
Member States which have not adopted the euro may require the VAT return to be made out in their national currency. If the supplies have been made in other currencies, the non-established taxable person shall, for the purposes of completing the VAT return, use the exchange rate applying on the last day of the tax period.
2. The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.
Article 367
The non-established taxable person shall pay the VAT when submitting the VAT return.
Payment shall be made to a bank account denominated in euro, designated by the Member State of identification. Member States which have not adopted the euro may require payment to be made to a bank account denominated in their own currency.
Article 368
The non-established taxable person making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive. Notwithstanding Article 1(1) of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with the said Directive. Articles 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to electronic services covered by this special scheme.
Article 369
1. The non-established taxable person shall keep records of the transactions covered by this special scheme. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.
2. The records referred to in paragraph 1 must be made available electronically on request to the Member State of identification and to the Member State of consumption.
Those records must be kept for a period of ten years from the end of the year during which the transaction was carried out.
TITLE XIII
DEROGATIONS
CHAPTER 1
Derogations applying until the adoption of definitive arrangements
Section 1
Derogations for States which were members of the Community on 1 January 1978
Article 370
Member States which, at 1 January 1978, taxed the transactions listed in Annex X, Part A, may continue to tax those transactions.
Article 371
Member States which, at 1 January 1978, exempted the transactions listed in Annex X, Part B, may continue to exempt those transactions, in accordance with the conditions applying in the Member State concerned on that date.
Article 372
Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction laid down in the first paragraph of Article 179 may continue to apply those provisions.
Article 373
Member States which, at 1 January 1978, applied provisions derogating from Article 28 or from point (c) of the first paragraph of Article 79 may continue to apply those provisions.
Article 374
By way of derogation from Articles 169 and 309, Member States which, at 1 January 1978, exempted, without deductibility of the VAT paid at the preceding stage, the services of travel agents, as referred to in Article 309, may continue to exempt those services. That derogation shall apply also in respect of travel agents acting in the name and on behalf of the traveller.
Section 2
Derogations for States which acceded to the Community after 1 January 1978
Article 375
Greece may continue to exempt the transactions listed in points (2), (8), (9), (11) and (12) of Annex X, Part B, in accordance with the conditions applying in that Member State on 1 January 1987.
Article 376
Spain may continue to exempt the supply of services performed by authors, listed in point (2) of Annex X, Part B, and the transactions listed in points (11) and (12) of Annex X, Part B, in accordance with the conditions applying in that Member State on 1 January 1993.
Article 377
Portugal may continue to exempt the transactions listed in points (2), (4), (7), (9), (10) and (13) of Annex X, Part B, in accordance with the conditions applying in that Member State on 1 January 1989.
Article 378
1. Austria may continue to tax the transactions listed in point (2) of Annex X, Part A.
2. For as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994, Austria 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 transactions listed in points (5) and (9) of Annex X, Part B;
(b)
with deductibility of the VAT paid at the preceding stage, all parts of international passenger transport operations, carried out by air, sea or inland waterway, other than passenger transport operations on Lake Constance.
Article 379
1. Finland may continue to tax the transactions listed in point (2) of Annex X, Part A, for as long as the same transactions are taxed in any of the Member States which were members of the Community on 31 December 1994.
2. Finland may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the supply of services by authors, artists and performers, listed in point (2) of Annex X, Part B, and the transactions listed in points (5), (9) and (10) of Annex X, Part B, for as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994.
Article 380
Sweden may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the supply of services by authors, artists and performers, listed in point (2) of Annex X, Part B, and the transactions listed in points (1), (9) and (10) of Annex X, Part B, for as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994.
Article 381
The Czech Republic may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt 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 Community on 30 April 2004.
Article 382
Estonia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt 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 Community on 30 April 2004.
Article 383
Cyprus 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 referred to in point (9) of Annex X, Part B, until 31 December 2007;
(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 Community on 30 April 2004.
Article 384
For as long as the same exemptions are applied in any of the Member States which were members of the Community on 30 April 2004, Latvia 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 services by authors, artists and performers, as referred to in point (2) of Annex X, Part B;
(b)
the international transport of passengers, as referred to in point (10) of Annex X, Part B.
Article 385
Lithuania may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt 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 Community on 30 April 2004.
Article 386
Hungary may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt 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 Community on 30 April 2004.
Article 387
For as long as the same exemptions are applied in any of the Member States which were members of the Community on 30 April 2004, Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
(a)
without deductibility of the VAT paid at the preceding stage, the supply of water by a body governed by public law, as referred to in point (8) of Annex X, Part B;
(b)
without deductibility of the VAT paid at the preceding stage, the supply of buildings and building land, as referred to in point (9) of Annex X, Part B;
(c)
with deductibility of the VAT paid at the preceding stage, inland passenger transport, international passenger transport and domestic inter-island sea passenger transport, as referred to in point (10) of Annex X, Part B.
Article 388
Poland may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt 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 Community on 30 April 2004.
Article 389
Slovenia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt 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 Community on 30 April 2004.
Article 390
Slovakia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt 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 Community on 30 April 2004.
Section 3
Provisions common to Sections 1 and 2
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 390 may grant taxable persons the right to opt for taxation of those transactions.
Article 392
Member States may provide that, in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person for whom the VAT on the purchase was not deductible, the taxable amount shall be the difference between the selling price and the purchase price.
Article 393
1. With a view to facilitating the transition to the definitive arrangements referred to in Article 402, the Council shall, on the basis of a report from the Commission, review the situation with regard to the derogations provided for in Sections 1 and 2 and shall, acting in accordance with Article 93 of the Treaty decide whether any or all of those derogations is to be abolished.
2. By way of definitive arrangements, passenger transport shall be taxed in the Member State of departure for that part of the journey taking place within the Community, in accordance with the detailed rules to be laid down by the Council, acting in accordance with Article 93 of the Treaty.
CHAPTER 2
Derogations subject to authorisation
Section 1
Simplification measures and measures to prevent tax evasion or avoidance
Article 394
Member States which, at 1 January 1977, applied special measures to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance may retain them provided that they have notified the Commission accordingly before 1 January 1978 and that such simplification measures comply with the criterion laid down in the second subparagraph of Article 395(1).
Article 395
1. The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.
Measures intended to simplify the procedure for collecting VAT may not, except to a negligible extent, affect the overall amount of the tax revenue of the Member State collected at the stage of final consumption.
2. A Member State wishing to introduce the measure referred to in paragraph 1 shall send an application to the Commission and provide it with all the necessary information. If the Commission considers that it does not have all the necessary information, it shall contact the Member State concerned within two months of receipt of the application and specify what additional information is required.
Once the Commission has all the information it considers necessary for appraisal of the request it shall within one month notify the requesting Member State accordingly and it shall transmit the request, in its original language, to the other Member States.
3. Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.
4. The procedure laid down in paragraphs 2 and 3 shall, in any event, be completed within eight months of receipt of the application by the Commission.
Section 2
International agreements
Article 396
1. The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to conclude with a third country or an international body an agreement which may contain derogations from this Directive.
2. A Member State wishing to conclude an agreement as referred to in paragraph 1 shall send an application to the Commission and provide it with all the necessary information. If the Commission considers that it does not have all the necessary information, it shall contact the Member State concerned within two months of receipt of the application and specify what additional information is required.
Once the Commission has all the information it considers necessary for appraisal of the request it shall within one month notify the requesting Member State accordingly and it shall transmit the request, in its original language, to the other Member States.
3. Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.
4. The procedure laid down in paragraphs 2 and 3 shall, in any event, be completed within eight months of receipt of the application by the Commission.
TITLE XIV
MISCELLANEOUS
CHAPTER 1
Implementing measures
Article 397
The Council, acting unanimously on a proposal from the Commission, shall adopt the measures necessary to implement this Directive.
CHAPTER 2
VAT Committee
Article 398
1. An advisory committee on value added tax, called ‘the VAT Committee’, is set up.
2. The VAT Committee shall consist of representatives of the Member States and of the Commission.
The chairman of the Committee shall be a representative of the Commission.
Secretarial services for the Committee shall be provided by the Commission.
3. The VAT Committee shall adopt its own rules of procedure.
4. In addition to the points forming the subject of consultation pursuant to this Directive, the VAT Committee shall examine questions raised by its chairman, on his own initiative or at the request of the representative of a Member State, which concern the application of Community provisions on VAT.
CHAPTER 3
Conversion rates
Article 399
Without prejudice to any other particular provisions, the equivalents in national currency of the amounts in euro specified in this Directive shall be determined on the basis of the euro conversion rate applicable on 1 January 1999. Member States having acceded to the European Union after that date, which have not adopted the euro as single currency, shall use the euro conversion rate applicable on the date of their accession.
Article 400
When converting the amounts referred to in Article 399 into national currencies, Member States may adjust the amounts resulting from that conversion either upwards or downwards by up to 10 %.
CHAPTER 4
Other taxes, duties and charges
Article 401
Without prejudice to other provisions of Community law, this Directive shall not prevent a Member State from maintaining or introducing taxes on insurance contracts, taxes on betting and gambling, excise duties, stamp duties or, more generally, any taxes, duties or charges which cannot be characterised as turnover taxes, provided that the collecting of those taxes, duties or charges does not give rise, in trade between Member States, to formalities connected with the crossing of frontiers.
TITLE XV
FINAL PROVISIONS
CHAPTER 1
Transitional arrangements for the taxation of trade between Member States
Article 402
1. The arrangements provided for in this Directive for the taxation of trade between Member States are transitional and shall be replaced by definitive arrangements based in principle on the taxation in the Member State of origin of the supply of goods or services.
2. Having concluded, upon examination of the report referred to in Article 404, that the conditions for transition to the definitive arrangements are met, the Council shall, acting in accordance with Article 93 of the Treaty, adopt the provisions necessary for the entry into force and for the operation of the definitive arrangements.
Article 403
The Council shall, acting in accordance with Article 93 of the Treaty, adopt Directives appropriate for the purpose of supplementing the common system of VAT and, in particular, for the progressive restriction or the abolition of derogations from that system.
Article 404
Every four years starting from the adoption of this Directive, the Commission shall, on the basis of information obtained from the Member States, present a report to the European Parliament and to the Council on the operation of the common system of VAT in the Member States and, in particular, on the operation of the transitional arrangements for taxing trade between Member States. That report shall be accompanied, where appropriate, by proposals concerning the definitive arrangements.
CHAPTER 2
Transitional measures applicable in the context of accession to the European Union
Article 405
For the purposes of this Chapter, the following definitions shall apply:
(1)
‘Community’ means the territory of the Community as defined in point (1) of Article 5 before the accession of new Member States;
(2)
‘new Member States’ means the territory of the Member States which acceded to the European Union after 1 January 1995, as defined for each of those Member States in point (2) of Article 5;
(3)
‘enlarged Community’ means the territory of the Community as defined in point (1) of Article 5 after the accession of new Member States.
Article 406
The provisions in force at the time the goods were placed under temporary importation arrangements with total exemption from import duty or under one of the arrangements or situations referred to in Article 156, or under similar arrangements or situations in one of the new Member States, shall continue to apply until the goods cease to be covered by these arrangements or situations after the date of accession, where the following conditions are met:
(a)
the goods entered the Community or one of the new Member States before the date of accession;
(b)
the goods were placed, on entry into the Community or one of the new Member States, under these arrangements or situations;
(c)
the goods have not ceased to be covered by these arrangements or situations before the date of accession.
Article 407
The provisions in force at the time the goods were placed under customs transit arrangements shall continue to apply until the goods cease to be covered by these arrangements after the date of accession, where the following conditions are met:
(a)
the goods were placed, before the date of accession, under customs transit arrangements;
(b)
the goods have not ceased to be covered by these arrangements before the date of accession.
Article 408
1. The following shall be treated as an importation of goods where it is shown that the goods were in free circulation in one of the new Member States or in the Community:
(a)
the removal, including irregular removal, of goods from temporary importation arrangements under which they were placed before the date of accession under the conditions provided for in Article 406;
(b)
the removal, including irregular removal, of goods either from one of the arrangements or situations referred to in Article 156 or from similar arrangements or situations under which they were placed before the date of accession under the conditions provided for in Article 406;
(c)
the cessation of one of the arrangements referred to in Article 407, started before the date of accession in the territory of one of the new Member States, for the purposes of a supply of goods for consideration effected before that date in the territory of that Member State by a taxable person acting as such;
(d)
any irregularity or offence committed during customs transit arrangements started under the conditions referred to in point (c).
2. In addition to the case referred to in paragraph 1, the use after the date of accession within the territory of a Member State, by a taxable or non-taxable person, of goods supplied to him before the date of accession within the territory of the Community or one of the new Member States shall be treated as an importation of goods where the following conditions are met:
(a)
the supply of those goods has been exempted, or was likely to be exempted, either under points (a) and (b) of Article 146(1) or under a similar provision in the new Member States;
(b)
the goods were not imported into one of the new Member States or into the Community before the date of accession.
Article 409
In the cases referred to in Article 408(1), the place of import within the meaning of Article 61 shall be the Member State within whose territory the goods cease to be covered by the arrangements or situations under which they were placed before the date of accession.
Article 410
1. By way of derogation from Article 71, the importation of goods within the meaning of Article 408 shall terminate without the occurrence of a chargeable event if one of the following conditions is met:
(a)
the imported goods are dispatched or transported outside the enlarged Community;
(b)
the imported goods within the meaning of Article 408(1)(a) are other than means of transport and are redispatched or transported to the Member State from which they were exported and to the person who exported them;
(c)
the imported goods within the meaning of Article 408(1)(a) are means of transport which were acquired or imported before the date of accession in accordance with the general conditions of taxation in force on the domestic market of one of the new Member States or of one of the Member States of the Community or which have not been subject, by reason of their exportation, to any exemption from, or refund of, VAT.
2. The condition referred to in paragraph 1(c) shall be deemed to be fulfilled in the following cases:
(a)
when the date of first entry into service of the means of transport was more than eight years before the accession to the European Union.
(b)
when the amount of tax due by reason of the importation is insignificant.
CHAPTER 3
Transposition and entry into force
Article 411
1. Directive 67/227/EEC and Directive 77/388/EEC are repealed, without prejudice to the obligations of the Member States concerning the time-limits, listed in Annex XI, Part B, for the transposition into national law and the implementation of those Directives.
2. References to the repealed Directives shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex XII.
Article 412
1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Article 2(3), Article 44, Article 59(1), Article 399 and Annex III, point (18) with effect from 1 January 2008. They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and 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. Member States shall determine how such reference is to be made.
2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
Article 413
This Directive shall enter into force on 1 January 2007.
Article 414
This Directive is addressed to the Member States.
Done at Brussels, 28 November 2006. | [
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COUNCIL REGULATION (EC) No 1887/94 of 27 July 1994 fixing the basic price, and the seasonal adjustments to the basic price, for sheepmeat for the 1995 marketing year
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 3013/89 of 25 September 1989 on the common organization of the market in sheepmeat and goatmeat (1), and in particular Article 3 (1) and (2) thereof,
Having regard to the proposal from the Commission (2),
Having regard to the opinion of the European Parliament (3),
Having regard to the opinion of the Economic and Social Committee (4),
Whereas the basic price must be fixed in accordance with the criteria laid down in Article 3 (2) of Regulation (EEC) No 3013/89;
Whereas, when the basic price for sheep carcases is fixed, account should be taken of the objectives of the common agricultural policy; whereas the main objectives of the common agricultural policy are, in particular, to guarantee a fair standard of living for the farming community and to ensure that supplies are available and that they reach consumers at reasonable prices; whereas these factors result in the price for the 1995 marketing year being fixed at the level laid down in this Regulation;
Whereas the weekly seasonally adjusted amounts applicable to the basic price should be fixed in the light of experience gained during the 1991, 1992 and 1993 marketing years concerning private storage,
HAS ADOPTED THIS REGULATION:
Article 1
For the 1995 marketing year, the basic price for sheepmeat is hereby fixed at ECU 417,45 for 100 kg carcase weight.
Article 2
The basic price referred to in Article 1 is hereby seasonally adjusted in accordance with the table set out in the Annex to this Regulation.
Article 3
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.
It shall apply from the beginning of the 1995 marketing year.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 27 July 1994. | [
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*****
COMMISSION REGULATION (EEC) No 891/90
of 6 April 1990
fixing for the 1990 marketing year the reference prices for table grapes
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to the Act of Accession of Spain and Portugal,
Having regard to Regulation (EEC) No 1035/72 of the Council of 18 May 1972 on the common organization of the market in fruit and vegetables (1), as last amended by Regulation (EEC) No 1119/89 (2), and in particular Article 27 (1) thereof,
Whereas, pursuant to Article 23 (1) of Regulation (EEC) No 1035/72, reference prices valid for the whole Community are to be fixed at the beginning of the marketing year;
Whereas table grapes are produced in such quantities in the Community that reference prices should be fixed for them;
Whereas table grapes harvested during a given crop year are marketed from May to April of the next year; whereas the quantities harvested in May and June, during the first 20 days of July and also January to April of the next year are so small that there is no need to fix reference prices for these periods; whereas, due principally to developments in production techniques, a relatively large increase in the marketing of Community products during the last 10 days of November and in the month of December can be expected; whereas, however, the figures at present available are insufficiently conclusive to justify fixing a reference price for that period; whereas, reference prices should be fixed only for the period 21 July to 20 November inclusive;
Whereas Article 23 (2) (b) of Regulation (EEC) No 1035/72 stipulates that reference prices are to be fixed at the same level as for the preceding marketing year, adjusted, after deducting the standard cost of transporting Community products between production areas and Community consumption centres in the preceding year, by:
- the increase in production costs for fruit and vegetables, less productivity growth, and
- the standard rate of transport costs in the current marketing year;
Whereas the resulting figure may nevertheless not exceed the arithmetic mean of producer prices in each Member State plus transport costs for the current year, after this amount has been increased by the rise in production costs less productivity growth; whereas the reference price may, however, not be lower than in the preceding marketing year;
Whereas, to take seasonal variations into account, the year should be divided into several periods and a reference price fixed for each of these periods;
Whereas producer prices are to correspond to the average of the prices recorded on the representative market or markets situated in the production areas where prices are lowest during the three years prior to the date on which the reference price is fixed, for a home-grown product with defined commercial characteristics, being a product or variety representing a substantial proportion of the production marketed over the year or over part thereof and satisfying specified requirements as regards market preparation; whereas, when the average of prices recorded on each representative market is being calculated, prices which could be considered excessively high or excessively low in relation to normal price fluctuations on that market are to be disregarded;
Whereas, in accordance with Articles 272 (3) of the Act of Accession, the prices of Portuguese products will not be used for the purpose of calculating reference prices, during the first stage of accession;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Fruit and Vegetables,
HAS ADOPTED THIS REGULATION:
Article 1
For the 1990 marketing year, the reference prices for table grapes, falling within CN codes 0806 10 15 and 0806 10 19, expressed in ecus per 100 kilograms net of packed products of class I, of all sizes, shall be as follows:
21 July to 31 August: 52,01,
September and October: 49,28,
November (1 to 20): 44,95.
Article 2
This Regulation shall enter into force on 21 July 1990.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 6 April 1990. | [
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COUNCIL REGULATION (EEC) No 3574/90 of 4 December 1990 introducing a transitional period for the implementation of certain Community acts in the energy sector
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 103 thereof,
Having regard to the proposal from the Commission(1),
Having regard to the opinion of the European Parliament(2),
Having regard to the opinion of the Economic and Social Committee(3),
Whereas, under the various Regulations relating to the energy sector, the Member States are required to provide the Commission with specific information in accordance with defined procedures;
Whereas, from the date of German unification onwards, Community law will be fully applicable to the territory of the former German Democratic Republic; whereas such full application may cause difficulties owing to the level of regional economic development;
Whereas Article 8c of the Treaty invites the Commission to take into account the extent of the effort that certain economies showing difference in development will have to sustain during the period of establishment of the internal market;
Whereas derogations of this type must be temporary and cause the least possible disturbance to the functioning of the common market;
Whereas the information on the situation regarding the rules applicable in the territory of the former German Democratic Republic and on the situation regarding the energy industry in that territory is insufficient to permit the scope of those derogations to be definitively established,
HAS ADOPTED THIS REGULATION:
Article 1
The Federal Republic of Germany shall not be required to pass on the information covered by the Directive and Regulations referred to in the Annex, in respect of the territory of the former German Democratic Republic.
Article 2
The exemption referred to in Article 1 is valid for a period of 12 months dating from the date of German unification.
Article 3
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.
This Regulation shall be bindung in its entirety and directly applicable in all Member States.
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DIRECTIVE 1999/5/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 9 March 1999
on radio equipment and telecommunications terminal equipment and the mutual recognition of their conformity
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 100a,
Having regard to the proposal from the Commission(1),
Having regard to the opinion of the Economic and Social Committee(2),
Acting in accordance with the procedure laid down in Article 189b of the Treaty(3), in the light of the joint text approved by the Conciliation Committee on 8 December 1998,
(1) Whereas the radio equipment and telecommunications terminal equipment sector is an essential part of the telecommunications market, which is a key element of the economy in the Community; whereas the directives applicable to the telecommunications terminal equipment sector are no longer capable of accommodating the expected changes in the sector caused by new technology, market developments and network legislation;
(2) Whereas in accordance with the principles of subsidiarity and proportionality referred to in Article 3b of the Treaty, the objective of creating an open competitive single market for telecommunications equipment cannot be sufficiently achieved by the Member States and can therefore be better achieved by the Community; whereas this Directive does not go beyond what is necessary to achieve this aim;
(3) Whereas Member States may rely upon Article 36 of the Treaty to exclude certain classes of equipment from this Directive;
(4) Whereas Directive 98/13/EC(4) consolidated the provisions relating to telecommunications terminal equipment and satellite earth station equipment, including measures for the mutual recognition of their conformity;
(5) Whereas that Directive does not cover a substantial proportion of the radio equipment market;
(6) Whereas dual-use goods are subject to the Community regime of export controls introduced by Council Regulation (EC) No 3381/94(5);
(7) Whereas the broad scope of this Directive requires new definitions of the expressions "radio equipment" and "telecommunications terminal equipment"; whereas a regulatory regime aimed at the development of a single market for radio equipment and telecommunications terminal equipment should permit investment, manufacture and sale to take place at the pace of technology and market developments;
(8) Whereas, given the increasing importance of telecommunications terminal equipment and networks using radio transmission besides equipment connected through wired links, any rules governing the manufacturing, marketing and use of radio equipment and telecommunications terminal equipment should cover both classes of such equipment;
(9) Whereas Directive 98/10/EC of the European Parliament and of the Council of 26 February 1998 on the application of open network provision (ONP) to voice telephony and on universal service for telecommunications in a competitive environment(6) calls on national regulatory authorities to ensure the publication of details of technical interface specifications for network access for the purpose of ensuring a competitive market for the supply of terminal equipment;
(10) Whereas the objectives of Council Directive 73/23/EEC of 19 February 1973 on the harmonisation of the laws of the Member States relating to electrical equipment designed for use within certain voltage limits(7) are sufficient to cover radio equipment and telecommunications terminal equipment, but with no lower voltage limit applying;
(11) Whereas the electromagnetic compatibility related protection requirements laid down by Council Directive 89/336/EEC of 3 May 1989 on the approximation of the laws of Member States relating to electromagnetic compatibility(8) are sufficient to cover radio equipment and telecommunications terminal equipment;
(12) Whereas Community law provides that obstacles to the free movement of goods within the Community, resulting from disparities in national legislation relating to the marketing of products, can only be justified where any national requirements are necessary and proportionate; whereas, therefore, the harmonisation of laws must be limited to those requirements necessary to satisfy the essential requirements relating to radio equipment and telecommunications terminal equipment;
(13) Whereas the essential requirements relevant to a class of radio equipment and telecommunications terminal equipment should depend on the nature and the needs of that class of equipment; whereas these requirements must be applied with discernment in order not to inhibit technological innovation or the meeting of the needs of a free-market economy;
(14) Whereas care should be taken that radio equipment and telecommunications terminal equipment should not represent an avoidable hazard to health;
(15) Whereas telecommunications are important to the well-being and employment of people with disabilities who represent a substantial and growing proportion of the population of Europe; whereas radio equipment and telecommunications terminal equipment should therefore in appropriate cases be designed in such a way that disabled people may use it without or with only minimal adaptation;
(16) Whereas radio equipment and telecommunications terminal equipment can provide certain functions required by emergency services;
(17) Whereas some features may have to be introduced on the radio equipment and telecommunications terminal equipment in order to prevent the infringement of personal data and privacy of the user and of the subscriber and/or the avoidance of fraud;
(18) Whereas in some cases interworking via networks with other apparatus within the meaning of this Directive and connection with interfaces of the appropriate type throughout the Community may be necessary;
(19) Whereas it should therefore be possible to identify and add specific essential requirements on user privacy, features for users with a disability, features for emergency services and/or features for avoidance of fraud;
(20) Whereas it is recognised that in a competitive market, voluntary certification and marking schemes developed by consumer organisations, manufacturers, operators and other industry actors contribute to quality and are a useful means of improving consumers' confidence in telecommunications products and services; whereas Member States may support such schemes; whereas such schemes should be compatible with the competition rules of the Treaty;
(21) Whereas unacceptable degradation of service to persons other than the user of radio equipment and telecommunications terminal equipment should be prevented; whereas manufacturers of terminals should construct equipment in a way which prevents networks from suffering harm which results in such degradation when used under normal operating conditions; whereas network operators should construct their networks in a way that does not oblige manufacturers of terminal equipment to take disproportionate measures to prevent networks from being harmed; whereas the European Telecommunications Standards Institute (ETSI) should take due account of this objective when developing standards concerning access to public networks;
(22) Whereas effective use of the radio spectrum should be ensured so as to avoid harmful interference; whereas the most efficient possible use, according to the state of the art, of limited resources such as the radio frequency spectrum should be encouraged;
(23) Whereas harmonised interfaces between terminal equipment and telecommunications networks contribute to promoting competitive markets both for terminal equipment and network services;
(24) Whereas, however, operators of public telecommunications networks should be able to define the technical characteristics of their interfaces, subject to the competition rules of the Treaty; whereas, accordingly, they should publish accurate and adequate technical specifications of such interfaces so as to enable manufacturers to design telecommunications terminal equipment which satisfies the requirements of this Directive;
(25) Whereas, nevertheless, the competition rules of the Treaty and Commission Directive 88/301/EEC of 16 May 1988 on competition in the markets in telecommunications terminal equipment(9) establish the principle of equal, transparent and non-discriminatory treatment of all technical specifications having regulatory implications; whereas therefore it is the task of the Community and the Member States, in consultation with the economic players, to ensure that the regulatory framework created by this Directive is fair;
(26) Whereas it is the task of the European standardisation organisations, notably ETSI, to ensure that harmonised standards are appropriately updated and drafted in a way which allows for unambiguous interpretation; whereas maintenance, interpretation and implementation of harmonised standards constitute very specialised areas of increasing technical complexity; whereas those tasks require the active participation of experts drawn from amongst the economic players; whereas in some circumstances it may be necessary to provide more urgent interpretation of or corrections to harmonised standards than is possible through the normal procedures of the European standardisation organisations operating in conformity with Directive 98/34/EC of 22 June 1998 of the European Parliament and of the Council laying down a procedure for the provision of information in the field of technical standards and regulations and of rules on information society services(10);
(27) Whereas it is in the public interest to have harmonised standards at European level in connection with the design and manufacture of radio equipment and telecommunications terminal equipment; whereas compliance with such harmonised standards gives rise to a presumption of conformity to the essential requirements; whereas other means of demonstrating conformity to the essential requirements are permitted;
(28) Whereas the assignment of equipment class identifiers should draw on the expertise of CEPT/ERC and of the relevant European standards bodies in radio matters; whereas other forms of cooperation with those bodies is to be encouraged where possible;
(29) Whereas, in order to enable the Commission to monitor market control effectively, the Member States should provide the relevant information concerning types of interfaces, inadequate or incorrectly applied harmonised standards, notified bodies and surveillance authorities;
(30) Whereas notified bodies and surveillance authorities should exchange information on radio equipment and telecommunications terminal equipment with a view to efficient surveillance of the market; whereas such cooperation should make the utmost use of electronic means; whereas, in particular, such cooperation should enable national authorities to be informed about radio equipment placed on their market operating in frequency bands not harmonised in the Community;
(31) Whereas manufacturers should notify Member States of their intention to place radio equipment on the market using frequency bands whose use is not harmonised throughout the Community; whereas Member States therefore need to put in place procedures for such notification; whereas such procedures should be proportionate and should not constitute a conformity assessment procedure additional to those provided for in Annexes IV or V; whereas it is desirable that those notification procedures should be harmonised and preferably implemented by electronic means and one-stop-shopping;
(32) Whereas radio equipment and telecommunications terminal equipment which complies with the relevant essential requirements should be permitted to circulate freely; whereas such equipment should be permitted to be put into service for its intended purpose; whereas the putting into service may be subject to authorisations on the use of the radio spectrum and the provision of the service concerned;
(33) Whereas, for trade fairs, exhibitions, etc., it must be possible to exhibit radio equipment and telecommunications terminal equipment which does not conform to this Directive; whereas, however, interested parties should be properly informed that such equipment does not conform and cannot be purchased in that condition; whereas Member States may restrict the putting into service, including the switching on, of such exhibited radio equipment for reasons related to the effective and appropriate use of the radio spectrum, avoidance of harmful interference or matters relating to public health;
(34) Whereas radio frequencies are allocated nationally and, to the extent that they have not been harmonised, remain within the exclusive competence of the Member States; whereas it is necessary to include a safeguard provision permitting Member States, in conformity with Article 36 of the Treaty, to prohibit, restrict or require the withdrawal from its market of radio equipment which has caused, or which it reasonably considers will cause, harmful interference; whereas interference with nationally allocated radio frequencies constitutes a valid ground for Member States to take safeguard measures;
(35) Whereas manufacturers are liable for damage caused by defective apparatus according to the provisions of Council Directive 85/374/EEC(11); whereas without prejudice to any liability on the part of the manufacturer, any person who imports apparatus into the Community for sale in the course of his business is liable according to that Directive; whereas the manufacturer, his authorised representative or the person responsible for placing the apparatus on the Community market is liable according to the rules of the law of contractual or non-contractual liability in the Member States;
(36) Whereas the measures which are appropriate to be taken by the Member States or the Commission where apparatus declared to be compliant with the provisions of this Directive causes serious damage to a network or harmful radio interference shall be determined in accordance with the general principles of Community law, in particular, the principles of objectivity, proportionality and non-discrimination;
(37) Whereas on 22 July 1993 the Council adopted Decision 93/465/EEC concerning the modules for the various phases of the conformity assessment procedures and the rules for the affixing and the use of EC conformity marking which are intended to be used in the technical harmonisation directives(12); whereas the applicable conformity assessment procedures should preferably be chosen from among the available modules laid down by that Decision;
(38) Whereas Member States may request that notified bodies they designate and their surveillance authorities be accredited according to appropriate European standards;
(39) Whereas it is appropriate that compliance of radio equipment and telecommunications terminal equipment with the requirements of Directives 73/23/EEC and 89/336/EEC may be demonstrated using the procedures specified in those Directives where the apparatus is within their scope; whereas, as a result, the procedure provided for in Article 10(1) of Directive 89/336/EEC may be used where the application of harmonised standards gives rise to a presumption of conformity with the protection requirements; whereas the procedure provided for in Article 10(13) may be used where the manufacturer has not applied harmonised standards or where no such standards exist;
(40) Whereas Community undertakings should have effective and comparable access to third countries' markets and enjoy treatment in third countries similar to that offered in the Community to undertakings owned wholly, controlled through majority ownership or effectively controlled by nationals of the third countries concerned;
(41) Whereas it is desirable to establish a committee bringing together parties directly involved in the implementation of regulation of radio equipment and telecommunications terminal equipment, in particular the national conformity assessment bodies and national bodies responsible for market surveillance, in order to assist the Commission in achieving a harmonised and proportionate application of the provisions so as to meet the needs of the market and the public at large; whereas representatives of telecommunications operators, users, consumers, manufacturers and service providers should be consulted where appropriate;
(42) Whereas a modus vivendi between the European Parliament, the Council and the Commission concerning the implementing measures for acts adopted in accordance with the procedure laid down in Article 189b of the Treaty was concluded on 20 December 1994(14);
(43) Whereas the Commission should keep under review the implementation and practical application of this and other relevant directives and take steps to ensure coordination of the application of all relevant directives in order to avoid disturbance to telecommunications equipment which affects the health of humans or is harmful to property;
(44) Whereas the functioning of this Directive should be reviewed in due course in the light of the development of the telecommunications sector and of experience gained from application of the essential requirements and the conformity assessment procedures provided for in this Directive;
(45) Whereas it is necessary to ensure that with the introduction of changes to the regulatory regime there is a smooth transition from the previous regime in order to avoid disruption to the market and legal uncertainty;
(46) Whereas this Directive replaces Directive 98/13/EC, which should accordingly be repealed; whereas Directives 73/23/EEC and 89/336/EEC will no longer apply to apparatus within the scope of this Directive, with the exception of protection and safety requirements and certain conformity assessment procedures,
HAVE ADOPTED THIS DIRECTIVE:
CHAPTER I
GENERAL ASPECTS
Article 1
Scope and aim
1. This Directive establishes a regulatory framework for the placing on the market, free movement and putting into service in the Community of radio equipment and telecommunications terminal equipment.
2. Where apparatus as defined in Article 2(a) incorporates, as an integral part, or as an accessory:
(a) a medical device within the meaning of Article 1 of Council Directive 93/42/EEC of 14 June 1993 concerning medical devices(15), or
(b) an active implantable medical device within the meaning of Article 1 of Council Directive 90/385/EEC of 20 June 1990 on the approximation of the laws of the Member States relating to active implantable medical devices(16),
the apparatus shall be governed by this Directive, without prejudice to the application of Directives 93/42/EEC and 90/385/EEC to medical devices and active implantable medical devices, respectively.
3. Where apparatus constitutes a component or a separate technical unit of a vehicle within the meaning of Council Directive 72/245/EEC(17) relating to the radio interference (electromagnetic compatibility) of vehicles or a component or a separate technical unit of a vehicle within the meaning of Article 1 of Council Directive 92/61/EEC of 30 June 1992 relating to the type-approval of two or three-wheel motor vehicles, the apparatus shall be governed by this Directive without prejudice to the application of Directive 72/245/EEC or of Directive 92/61/EEC respectively.
4. This Directive shall not apply to equipment listed in Annex I.
5. This Directive shall not apply to apparatus exclusively used for activities concerning public security, defence, State security (including the economic well-being of the State in the case of activities pertaining to State security matters) and the activities of the State in the area of criminal law.
Article 2
Definitions
For the purpose of this Directive the following definitions shall apply:
(a) "apparatus" means any equipment that is either radio equipment or telecommunications terminal equipment or both;
(b) "telecommunications terminal equipment" means a product enabling communication or a relevant component thereof which is intended to be connected directly or indirectly by any means whatsoever to interfaces of public telecommunications networks (that is to say, telecommunications networks used wholly or partly for the provision of publicly available telecommunications services);
(c) "radio equipment" means a product, or relevant component thereof, capable of communication by means of the emission and/or reception of radio waves utilising the spectrum allocated to terrestrial/space radiocommunication;
(d) "radio waves" means electromagnetic waves of frequencies from 9 kHz to 3000 GHz, propagated in space without artificial guide;
(e) "interface" means
(i) a network termination point, which is a physical connection point at which a user is provided with access to public telecommunications network, and/or
(ii) an air interface specifying the radio path between radio equipment
and their technical specifications;
(f) "equipment class" means a class identifying particular types of apparatus which under this Directive are considered similar and those interfaces for which the apparatus is designed. Apparatus may belong to more than one equipment class;
(g) "technical construction file" means a file describing the apparatus and providing information and explanations as to how the applicable essential requirements have been implemented;
(h) "harmonised standard" means a technical specification adopted by a recognised standards body under a mandate from the Commission in conformity with the procedures laid down in Directive 98/34/EC for the purpose of establishing a European requirement, compliance with which is not compulsory.
(i) "harmful interference" means interference which endangers the functioning of a radionavigation service or of other safety services or which otherwise seriously degrades, obstructs or repeatedly interrupts a radiocommunications service operating in accordance with the applicable Community or national regulations.
Article 3
Essential requirements
1. The following essential requirements are applicable to all apparatus:
(a) the protection of the health and the safety of the user and any other person, including the objectives with respect to safety requirements contained in Directive 73/23/EEC, but with no voltage limit applying;
(b) the protection requirements with respect to electromagnetic compatibility contained in Directive 89/336/EEC.
2. In addition, radio equipment shall be so constructed that it effectively uses the spectrum allocated to terrestrial/space radio communication and orbital resources so as to avoid harmful interference.
3. In accordance with the procedure laid down in Article 15, the Commission may decide that apparatus within certain equipment classes or apparatus of particular types shall be so constructed that:
(a) it interworks via networks with other apparatus and that it can be connected to interfaces of the appropriate type throughout the Community; and/or that
(b) it does not harm the network or its functioning nor misuse network resources, thereby causing an unacceptable degradation of service; and/or that
(c) it incorporates safeguards to ensure that the personal data and privacy of the user and of the subscriber are protected; and/or that
(d) it supports certain features ensuring avoidance of fraud; and/or that
(e) it supports certain features ensuring access to emergency services; and/or that
(f) it supports certain features in order to facilitate its use by users with a disability.
Article 4
Notification and publication of interface specifications
1. Member States shall notify the interfaces which they have regulated to the Commission insofar as the said interfaces have not been notified under the provisions of Directive 98/34/EC. After consulting the committee in accordance with the procedure set out in Article 15, the Commission shall establish the equivalence between notified interfaces and assign an equipment class identifier, details of which shall be published in the Official Journal of the European Communities.
2. Each Member State shall notify to the Commission the types of interface offered in that State by operators of public telecommunications networks. Member States shall ensure that such operators publish accurate and adequate technical specifications of such interfaces before services provided through those interfaces are made publicly available, and regularly publish any updated specifications. The specifications shall be in sufficient detail to permit the design of telecommunications terminal equipment capable of utilising all services provided through the corresponding interface. The specifications shall include, inter alia, all the information necessary to allow manufacturers to carry out, at their choice, the relevant tests for the essential requirements applicable to the telecommunications terminal equipment. Member States shall ensure that those specifications are made readily available by the operators.
Article 5
Harmonised standards
1. Where apparatus meets the relevant harmonised standards or parts thereof whose reference numbers have been published in the Official Journal of the European Communities, Member States shall presume compliance with those of the essential requirements referred to in Article 3 as are covered by the said harmonised standards or parts thereof.
2. Where a Member State or the Commission considers that conformity with a harmonised standard does not ensure compliance with the essential requirements referred to in Article 3 which the said standard is intended to cover, the Commission or the Member State concerned shall bring the matter before the committee.
3. In the case of shortcomings of harmonised standards with respect to the essential requirements, the Commission may, after consulting the committee and in accordance with the procedure laid down in Article 14, publish in the Official Journal of the European Communities guidelines on the interpretation of harmonised standards or the conditions under which compliance with that standard raises a presumption of conformity. After consultation of the committee and in accordance with the procedure laid down in Article 14, the Commission may withdraw harmonised standards by publication of a notice in the Official Journal of the European Communities.
Article 6
Placing on the market
1. Member States shall ensure that apparatus is placed on the market only if it complies with the appropriate essential requirements identified in Article 3 and the other relevant provisions of this Directive when it is properly installed and maintained and used for its intended purpose. It shall not be subject to further national provisions in respect of placing on the market.
2. In taking a decision regarding the application of essential requirements under Article 3(3), the Commission shall determine the date of application of the requirements. If it is determined that an equipment class needs to comply with particular essential requirements under Article 3(3), any apparatus of the equipment class in question which is first placed on the market before the date of application of the Commission's determination can continue to be placed on the market for a reasonable period. Both the date of application and the period shall be determined by the Commission in accordance with the procedure laid down in Article 14.
3. Member States shall ensure that the manufacturer or the person responsible for placing the apparatus on the market provides information for the user on the intended use of the apparatus, together with the declaration of conformity to the essential requirements. Where it concerns radio equipment, such information shall be sufficient to identify on the packaging and the instructions for use of the apparatus the Member States or the geographical area within a Member State where the equipment is intended to be used and shall alert the user by the marking on the apparatus referred to in Annex VII, paragraph 5, to potential restrictions or requirements for authorisation of use of the radio equipment in certain Member States. Where it concerns telecommunications terminal equipment, such information shall be sufficient to identify interfaces of the public telecommunications networks to which the equipment is intended to be connected. For all apparatus such information shall be prominently displayed.
4. In the case of radio equipment using frequency bands whose use is not harmonised throughout the Community, the manufacturer or his authorised representative established within the Community or the person responsible for placing the equipment on the market shall notify the national authority responsible in the relevant Member State for spectrum management of the intention to place such equipment on its national market.
This notification shall be given no less than four weeks in advance of the start of placing on the market and shall provide information about the radio characteristics of the equipment (in particular frequency bands, channel spacing, type of modulation and RF-power) and the identification number of the notified body referred to in Annex IV or V.
Article 7
Putting into service and right to connect
1. Member States shall allow the putting into service of apparatus for its intended purpose where it complies with the appropriate essential requirements identified in Article 3 and the other relevant provisions of this Directive.
2. Not withstanding paragraph 1, and without prejudice to conditions attached to authorisations for the provision of the service concerned in conformity with Community law, Member States may restrict the putting into service of radio equipment only for reasons related to the effective and appropriate use of the radio spectrum, avoidance of harmful interference or matters relating to public health.
3. Without prejudice to paragraph 4, Member States shall ensure that operators of public telecommunications networks do not refuse to connect telecommunications terminal equipment to appropriate interfaces on technical grounds where that equipment complies with the applicable requirements of Article 3.
4. Where a Member State considers that apparatus declared to be compliant with the provisions of this Directive causes serious damage to a network or harmful radio interference or harm to the network or its functioning, the operator may be authorized to refuse connection, to disconnect such apparatus or to withdraw it from service. The Member States shall notify each such authorisation to the Commission, which shall convene a meeting of the committee for the purpose of giving its opinion on the matter. After the committee has been consulted, the Commission may initiate the procedures referred to in Article 5(2) and (3). The Commission and the Member States may also take other appropriate measures.
5. In case of emergency, an operator may disconnect apparatus if the protection of the network requires the equipment to be disconnected without delay and if the user can be offered, without delay and without costs for him, an alternative solution. The operator shall immediately inform the national authority responsible for the implementation of paragraph 4 and Article 9.
Article 8
Free movement of apparatus
1. Member States shall not prohibit, restrict or impede the placing on the market and putting into service in their territory of apparatus bearing the CE marking referred to in Annex VII, which indicates its conformity with all provisions of this Directive, including the conformity assessment procedures set out in Chapter II. This shall be without prejudice to Articles 6(4), 7(2) and 9(5).
2. At trade fairs, exhibitions, demonstrations, etc., Member States shall not create any obstacles to the display of apparatus which does not comply with this Directive, provided that a visible sign clearly indicates that such apparatus may not be marketed or put into service until it has been made to comply.
3. Where the apparatus is subject to other directives which concern other aspects and also provide for the affixing of the CE marking, the latter shall indicate that such apparatus also fulfils the provisions of those other directives. However, should one or more of those directives allow the manufacturer, during a transitional period, to choose which arrangements to apply, the CE marking shall indicate that the apparatus fulfils the provisions only of those directives applied by the manufacturer. In this case, the particulars of those directives, as published in the Official Journal of the European Communities, must be given in the documents, notices or instructions required by those directives and accompanying such products.
Article 9
Safeguards
1. Where a Member State ascertains that apparatus within the scope of this Directive does not comply with the requirements of this Directive, it shall take all appropriate measures in its territory to withdraw the apparatus from the market or from service, prohibit its placing on the market or putting into service or restrict its free movement.
2. The Member State concerned shall immediately notify the Commission of any such measures indicating the reasons for its decision and whether non-compliance is due to:
(a) incorrect application of the harmonised standards referred to in Article 5(1);
(b) shortcomings in the harmonised standards referred to in Article 5(1);
(c) failure to satisfy the requirements referred to in Article 3 where the apparatus does not meet the harmonised standards referred to in Article 5(1).
3. If the measures referred to in paragraph 1 are attributed to incorrect application of the harmonised standards referred to in Article 5(1) or to a failure to satisfy the requirements referred to in Article 3 where the apparatus does not meet the harmonised standards referred to in Article 5(1), the Commission shall consult the parties concerned as soon as possible. The Commission shall forthwith inform the Member States of its findings and of its opinion as to whether the measures are justified, within two months of notification of the said measures to the Commission.
4. Where the decision referred to in paragraph 1 is attributed to shortcomings in the harmonised standards referred to in Article 5(1), the Commission shall bring the matter before the committee within two months. The committee shall deliver an opinion in accordance with the procedure laid down in Article 14. After such consultation, the Commission shall inform the Member States of its findings and of its opinion as to whether the action by the Member State is justified. If it finds that the action is justified it shall forthwith initiate the procedure referred to in Article 5(2).
5. (a) Notwithstanding the provisions of Article 6, a Member State may, acting in conformity with the Treaty, and in particular Articles 30 and 36 thereof, adopt any appropriate measures with a view to:
(i) prohibiting or restricting the placing on its market, and/or
(ii) requiring the withdrawal from its market,
of radio equipment, including types of radio equipment, which has caused or which it reasonably considers will cause harmful interference, including interference with existing or planned services on nationally allocated frequency bands.
(b) Where a Member State takes measures in accordance with subparagraph (a) it shall immediately inform the Commission of the said measures, specifying the reasons for adopting them.
6. When a Member State notifies the Commission of a measure referred to in paragraph 1 or 5 the Commission shall in turn inform other Member States and consult the committee on the matter.
Where, after such consultation, the Commission considers that:
- the measure is justified, it shall immediately so inform the Member State which took the initiative and the other Member States,
- the measure is unjustified, it shall immediately so inform the Member State and request it to withdraw the measure.
7. The Commission shall maintain a record of the cases notified by Member States, which shall be made available to them on request.
CHAPTER II
CONFORMITY ASSESSMENT
Article 10
Conformity assessment procedures
1. The conformity assessment procedures identified in this Article shall be used to demonstrate the compliance of the apparatus with all the relevant essential requirements identified in Article 3.
2. At the choice of the manufacturer, compliance of the apparatus with the essential requirements identified in Article 3(1)(a) and (b) may be demonstrated using the procedures specified in Directive 73/23/EEC and Directive 89/336/EEC respectively, where the apparatus is within the scope of those Directives, as an alternative to the procedures laid out below.
3. Telecommunications terminal equipment which does not make use of the spectrum allocated to terrestrial/space radio communication and receiving parts of radio equipment shall be subject to the procedures described in any one of Annexes II, IV or V at the choice of the manufacturer.
4. Where a manufacturer has applied the harmonised standards referred to in Article 5(1), radio equipment not within the scope of paragraph 3 shall be subject to the procedures described in any one of Annexes III, IV or V at the choice of the manufacturer.
5. Where a manufacturer has not applied or has only applied in part the harmonised standards referred to in Article 5(1), radio equipment not within the scope of paragraph 3 of this Article shall be subject to the procedures described in either of Annexes IV or V at the choice of the manufacturer.
6. Records and correspondence relating to the conformity assessment procedures referred to in paragraphs 2 to 5 shall be in an official language of the Member State where the procedure will be carried out, or in a language accepted by the notified body involved.
Article 11
Notified bodies and surveillance authorities
1. Member States shall notify the Commission of the bodies which they have designated to carry out the relevant tasks referred to in Article 10. Member States shall apply the criteria laid down in Annex VI in determining the bodies to be designated.
2. Member States shall notify the Commission of the authorities established within their territory which are to carry out the surveillance tasks related to the operation of this Directive.
3. The Commission shall publish a list of the notified bodies, together with their identification numbers and the tasks for which they have been notified, in the Official Journal of the European Communities. The Commission shall also publish a list of surveillance authorities in the Official Journal of the European Communities. Member States shall provide the Commission with all information necessary to keep these lists up to date.
CHAPTER III
CE CONFORMITY MARKING AND INSCRIPTIONS
Article 12
CE marking
1. Apparatus complying with all relevant essential requirements shall bear the EC conformity marking referred to in Annex VII. It shall be affixed under the responsibility of the manufacturer, his authorized representative within the Community or the person responsible for placing the apparatus on the market.
Where the procedures identified in Annex III, IV or V are used, the marking shall be accompanied by the identification number of the notified body referred to in Article 11(1). Radio equipment shall in addition be accompanied by the equipment class identifier where such indentifier has been assigned. Any other marking may be affixed to the equipment provided that the visibility and legibility of the EC marking is not thereby reduced.
2. No apparatus, whether or not it complies with the relevant essential requirements, may bear any other marking which is likely to deceive third parties as to the meaning and form of the EC marking specified in Annex VII.
3. The competent Member State shall take appropriate action against any person who has affixed a marking not in conformity with paragraphs 1 and 2. If the person who affixed the marking is not identifiable, appropriate action may be taken against the holder of the apparatus at the time when non-compliance was discovered.
4. Apparatus shall be identified by the manufacturer by means of type, batch and/or serial numbers and by the name of the manufacturer or the person responsible for placing the apparatus on the market.
CHAPTER IV
THE COMMITTEE
Article 13
Constitution of the committee
The Commission shall be assisted by a committee, the Telecommunication Conformity Assessment and Market Surveillance Committee (TCAM), composed of representatives of the Member States and chaired by a representative of the Commission.
Article 14
Advisory committee procedure
1. The committee shall be consulted on the matters covered by Articles 5, 6(2), 7(4), 9(4) and Annex VII(5).
2. The Commission shall consult the committee periodically on the surveillance tasks related to the application of this Directive, and, where appropriate, issue guidelines on this matter.
3. The representative of the Commission shall submit to the committee a draft of the measures to be taken. The committee shall deliver its opinion on the draft within a time limit which the chairman may lay down according to the urgency of the matter, if necessary by taking a vote.
The opinion shall be recorded in the minutes; in addition, each Member State shall have the right to ask to have its position recorded in the minutes.
The Commission shall take the utmost account of the opinion delivered by the committee. It shall inform the committee of the manner in which its opinion has been taken into account and decide within one month after having received the opinion of the committee.
4. The Commission shall periodically consult the representatives of the telecommunications networks providers, the consumers and the manufacturers. It shall keep the committee regularly informed of the outcome of such consultations.
Article 15
Regulatory committee procedure
1. Notwithstanding the provisions of Article 14, the following procedure shall apply in respect of the matters covered by Articles 3(3) and 4(1).
2. The representative of the Commission shall submit to the committee a draft of the measures to be taken. The committee shall deliver its opinion on the draft within a time limit which the chairman may lay down according to the urgency of the matter. The opinion shall be delivered by the majority laid down in Article 148(2) of the Treaty in the case of decisions which the Council is required to adopt on a proposal from the Commission. The votes of the representatives of the Member States within the committee shall be weighted in the manner set out in that Article. The chairman shall not vote.
3. The Commission shall adopt the measures envisaged if they are in accordance with the opinion of the committee.
If the measures envisaged are not in accordance with the opinion of the committee, or if no opinion is delivered, the Commission shall, without delay, submit to the Council a proposal relating to the measures to be taken. The Council shall act by a qualified majority.
If, on the expiry of a period of three months from the date of referral to the Council, the Council has not acted, the proposed measures shall be adopted by the Commission.
CHAPTER V
FINAL AND TRANSITIONAL PROVISIONS
Article 16
Third countries
1. Member States may inform the Commission of any general difficulties encountered, de jure or de facto, by Community undertakings with respect to placing on the market in third countries, which have been brought to their attention.
2. Whenever the Commission is informed of such difficulties, it may, if necessary, submit proposals to the Council for an appropriate mandate for negotiation of comparable rights for Community undertakings in these third countries. The Council shall decide by qualified majority.
3. Measures taken pursuant to paragraph 2 shall be without prejudice to the obligations of the Community and of the Member States under relevant international agreements.
Article 17
Review and reporting
The Commission shall review the operation of this Directive and report thereon to the European Parliament and to the Council, on the first occasion not later than 7 October 2000 18 months after the entry into force of this Directive and every third year thereafter. The report shall cover progress on drawing up the relevant standards, as well as any problems that have arisen in the course of implementation. The report shall also outline the activities of the committee, assess progress in achieving an open competitive market for apparatus at Community level and examine how the regulatory framework for the placing on the market and putting into service of apparatus should be developed to:
(a) ensure that a coherent system is achieved at Community level for all apparatus;
(b) allow for convergence of the telecommunications, audiovisual and information technology sectors;
(c) enable harmonisation of regulatory measures at international level.
It shall in particular examine whether essential requirements are still necessary for all categories of apparatus covered and whether the procedures contained in Annex IV, third paragraph, are proportionate to the aim of ensuring that the essential requirements are met for apparatus covered by that Annex. Where necessary, further measures may be proposed in the report for full implementation of the aim of the Directive.
Article 18
Transitional provisions
1. Standards under Directive 73/23/EEC or 89/336/EEC whose references have been published in the Official Journal of the European Communities may be used as the basis for a presumption of conformity with the essential requirements referred to in Article 3(1)(a) and Article 3(1)(b). Common technical regulations under Directive 98/13/EC whose references have been published in the Official Journal of the European Communities may be used as the basis for a presumption of conformity with the other relevant essential requirements referred to in Article 3. The Commission shall publish a list of references to those standards in the Official Journal of the European Communities immediately after this Directive enters into force.
2. Member States shall not impede the placing on the market and putting into service of apparatus which is in accordance with the provisions in Directive 98/13/EC or rules in force in their territory and was placed on the market for the first time before this Directive entered into force or at the latest two years after this Directive entered into force.
3. Apart from the essential requirements referred to in Article 3(1), the Member States may request to continue, for a period of up to 30 months following the date referred to in the first sentence of Article 19(1), and in conformity with the provisions of the Treaty, to require telecommunications terminal equipment not to be capable of causing unacceptable deterioration of a voice telephony service accessible within the framework of the universal service as defined in Directive 98/10/EC.
The Member State shall inform the Commission of the reasons for requesting a continuation of such a requirement, the date by which the service concerned will no longer need the requirement, and the measures envisaged in order to meet this deadline. The Commission shall consider the request taking into account the particular situation in the Member State and the need to ensure a coherent regulatory environment at Community level, and shall inform the Member State whether it deems that the particular situation in that Member State justifies a continuation and, if so, until which date such continuation is justified.
Article 19
Transposition
1. Member States shall not later than 7 April 2000 adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith inform the Commission thereof. They shall apply these provisions as from 8 April 2000.
When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such a reference shall be laid down by Member States.
2. Member States shall inform the Commission of the main provisions of domestic law which they adopt in the field covered by this Directive.
Article 20
Repeal
1. Directive 98/13/EC is hereby repealed as from 8 April 2000.
2. This Directive is not a specific directive within the meaning of Article 2(2) of Directive 89/336/EEC. The provisions of Directive 89/336/EEC shall not apply to apparatus falling within the scope of this Directive, with the exception of the protection requirements in Article 4 and Annex III and the conformity assessment procedure in Article 10(1) and (2) of, and Annex I to, Directive 89/336/EEC, as from 8 April 2000.
3. The provisions of Directive 73/23/EEC shall not apply to apparatus falling within the scope of this Directive, with the exceptions of the objectives with respect to safety requirements in Article 2 and Annex I and the conformity assessment procedure in Annex III, Section B, and Annex IV to Directive 73/23/EEC, as from 8 April 2000.
Article 21
Entry into force
This Directive shall enter into force on the day of its publication in the Official Journal of the European Communities.
Article 22
Addressees
This Directive is addressed to the Member States.
Done at Brussels, 9 March 1999. | [
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COMMISSION REGULATION (EC) No 1004/2008
of 15 October 2008
amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39 and International Financial Reporting Standard (IFRS) 7
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1), and in particular Article 3(1) thereof,
Whereas:
(1)
By Commission Regulation (EC) No 1725/2003 of 29 September 2003 (2) certain international standards and interpretations that existed on 14 September 2002 were adopted.
(2)
On 13 October 2008, the International Accounting Standards Board (IASB) adopted amendments to international accounting standard (IAS) 39 financial instruments: recognition and measurement and international financial reporting standard (IFRS) 7 financial instruments: disclosures, hereinafter ‘amendments to IAS 39 and IFRS 7’. The amendments to IAS 39 and IFRS 7 allow the reclassification of certain financial instruments out of the category ‘held-for-trading’ in rare circumstances. The current financial crisis is considered to be such a rare circumstance which would justify the use of this possibility by companies.
(3)
In accordance with the amendments to IAS 39 and IFRS 7, companies should be allowed to reclassify certain financial instruments as from 1 July 2008.
(4)
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IAS 39 and IFRS 7 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group’s (EFRAG’s) opinions (3), the Standards Advice Review Group considered EFRAG’s opinion on endorsement and advised the European Commission that it is well-balanced and objective.
(5)
Regulation (EC) No 1725/2003 should therefore be amended accordingly.
(6)
Considering the context of the current financial turmoil and the fact that certain financial instruments are no longer traded or related markets have become inactive or distressed, there is a need to give immediate effect to the amendments allowing for reclassification of certain financial instruments and this Regulation consequently should enter into force as a matter of urgency.
(7)
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
HAS ADOPTED THIS REGULATION:
Article 1
In the Annex to Regulation (EC) No 1725/2003, international accounting standard (IAS) 39 financial instruments: recognition and measurement and international financial reporting standard (IFRS) 7 financial instruments: disclosures are amended as set out in the Annex to this Regulation.
Article 2
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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Commission Directive 2001/57/EC
of 25 July 2001
amending the Annexes to Council Directives 86/362/EEC, 86/363/EEC and 90/642/EEC on the fixing of maximum levels for pesticide residues in and on cereals, foodstuffs of animal origin and certain products of plant origin, including fruit and vegetables respectively
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 86/362/EEC of 24 July 1986 on the fixing of maximum levels for pesticide residues in and on cereals(1), as last amended by Commission Directive 2001/48/EC(2), and in particular Article 10 thereof,
Having regard to Council Directive 86/363/EEC of 24 July 1986 on the fixing of maximum levels for pesticide residues in and on foodstuffs of animal origin(3), as last amended by Commission Directive 2001/39/EC(4), and in particular Article 10 thereof,
Having regard to Council Directive 90/642/EEC of 27 November 1990 on the fixing of maximum levels for pesticide residues in and on certain products of plant origin including fruit and vegetables(5), as last amended by Directive 2001/48/EC, and in particular Article 7 thereof,
Having regard to Council Directive 91/414/EEC of 15 July 1991 concerning the placing of plant protection products on the market(6), as last amended by Commission Directive 2001/49/EC(7), and in particular Article 4(1)(f) thereof,
Whereas:
(1) The existing active substance, fluroxypyr, was included in Annex I to Directive 91/414/EEC by Commission Directive 2000/10/EC(8). No harmonised maximum residue levels for this active substance have yet been set by the Commission. The harmonisation of maximum residue levels is desirable both from the public health and from the trade point of view.
(2) Following inclusion of the substance in Annex I, Member States authorised a number of plant protection products containing it in accordance with Article 4 of Directive 91/414/EEC, and established provisional maximum residue levels as required by Article 4(1)(f) thereof. These authorisations concern uses as a herbicide in orchards or as a post emergence herbicide on apples, olives, onions, cereals, meadows and pastures. As required by that Directive, those levels, and the information on which they were based, have been notified to the Commission. This information together with data available from other sources has been reviewed and is sufficient to provisionally fix certain maximum residue levels.
(3) Article 5 of Directive 86/363/EEC requires that provisional maximum residue levels for animal products established pursuant to Article 4(1)(f) of Directive 91/414/EEC be indicated in Annex II to Directive 86/363/EEC.
(4) At the inclusion in Annex I to Directive 91/414/EEC the technical and scientific evaluation of fluroxypyr was finalised on 30 November 1999 in the format of the Commission review report for fluroxypyr. In this review report the acceptable daily intake (ADI) for fluroxypyr was set at 0,8 mg/kg bw/day. The lifetime exposure of consumers of food products treated with fluroxypyr has been assessed and evaluated in accordance with the procedures and practices used within the European Community, taking account of guidelines published by the World Health Organisation(9) and it has been calculated that the maximum residue levels fixed in this Directive do not give rise to an exceeding of this ADI.
(5) Acute toxic effects requiring the setting of an acute reference dose were not noted during the evaluation and discussion that preceded the inclusion of fluroxypyr in Annex I to Directive 91/414/EEC.
(6) To ensure that the consumer is adequately protected from exposure to residues in or on products for which no authorisations have been granted, it is prudent to set maximum residue levels at the lower limit of analytical determination for all such products covered by Directives 86/362/EEC, 86/363/EEC and 90/642/EEC. The setting at Community level of provisional maximum residue levels does not prevent Member States from establishing provisional maximum residue levels for fluroxypyr in accordance with Article 4(1)(f) of Directive 91/414/EEC and Annex VI thereto.
(7) Four years is considered a sufficient period of time during which to establish most further uses of fluroxypyr. After that period, provisional maximum residue levels should become definitive.
(8) The Community's trading partners have been consulted about the levels set out in this Directive through the World Trade Organisation and their comments on these levels have been considered. No CODEX maximum residue levels are defined for fluroxypyr. The possibility of fixing maximum residue levels for specific pesticide/crop combinations other than those listed herein will be examined by the Commission on the basis of the submission of acceptable data.
(9) The opinions of the Scientific Committee for Plants, in particular advice and recommendations concerning the protection of consumers of food products treated with pesticides, have been taken into account.
(10) This Directive is in accordance with the opinion of the Standing Committee on Plant Health,
HAS ADOPTED THIS DIRECTIVE:
Article 1
In part A of Annex II to Directive 86/362/EEC, the following rows are added:
TABLE "
Article 2
The following row shall be added to part B of Annex II to Directive 86/363/EEC:
TABLE "
Article 3
In Annex II to Directive 90/642/EEC the column headed "Fluroxypyr including its esters expressed as fluroxypyr", set out in the Annex to this Directive, is added.
Article 4
This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Communities.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 28 February 2002 at the latest. They shall forthwith inform the Commission thereof.
They shall apply these provisions as of 1 March 2002.
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. Member States shall determine how such reference is to be made.
Article 5
This Directive is addressed to the Member States.
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COMMISSION REGULATION (EC) No 2826/98 of 22 December 1998 concerning the stopping of fishing for saithe by vessels flying the flag of Denmark
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2847/93 of 12 October 1993 establishing a control system applicable to the common fisheries policy (1), as last amended by Regulation (EC) No 2635/97 (2), and in particular Article 21(3) thereof,
Whereas Council Regulation (EC) No 45/98 of 19 December 1997 fixing, for certain fish stocks and groups of fish stocks, the total allowable catches for 1998 and certain conditions under which they may be fished (3), as last amended by Regulation (EC) No 2386/98 (4), provides for saithe quotas for 1998;
Whereas, in order to ensure compliance with the provisions relating to the quantitative limitations on catches of stocks subject to quotas, it is necessary for the Commission to fix the date by which catches made by vessels flying the flag of a Member State are deemed to have exhausted the quota allocated;
Whereas, according to the information communicated to the Commission, catches of saithe in the waters of ICES divisions II a (EC zone), III a; III b, c, d (EC zone), IV by vessels flying the flag of Denmark or registered in Denmark have reached the quota allocated for 1998; whereas Denmark has prohibited fishing for this stock as from 14 December 1998; whereas it is therefore necessary to abide by that date,
HAS ADOPTED THIS REGULATION:
Article 1
Catches of saithe in the waters of ICES divisions II a (EC zone), III a; III b, c, d (EC zone), IV by vessels flying the flag of Denmark or registered in Denmark are deemed to have exhausted the quota allocated to Denmark for 1998.
Fishing for saithe in the waters of ICEs divisions II a (EC zone), III a; III b, c, d (EC zone), IV by vessels flying the flag of Denmark or registered in Denmark is prohibited, as well as the retention on board, the transhipment and the landing of such stock captured by the abovementioned vessels after the date of application of this Regulation.
Article 2
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.
It shall apply with effect from 14 December 1998.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 22 December 1998. | [
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COUNCIL DECISION
of 20 May 1999
determining, in conformity with the relevant provisions of the Treaty establishing the European Community and the Treaty on European Union, the legal basis for each of the provisions or decisions which constitute the Schengen acquis
(1999/436/EC)
THE COUNCIL OF THE EUROPEAN UNION,
Acting on the basis of Article 2(1), second subparagraph, second sentence, of the Protocol annexed to the Treaty on European Union and to the Treaty establishing the European Community, integrating the Schengen acquis into the framework of the European Union (hereinafter referred to as the "Schengen Protocol");
(1) Whereas pursuant to Article 2(1), first subparagraph, of the Schengen Protocol, the Schengen acquis as defined in the Annex to the Protocol shall, from the date of entry into force of the Treaty of Amsterdam, immediately apply to the thirteen Member States referrred to in Article 1 of the Protocol, without prejudice to the provisions of Article 2(2) of the Protocol;
(2) Whereas nothing in this Decision affects the continuation of legal obligations under the 1990 Convention;
(3) Whereas the mandate conferred upon the Council by Article 2(1), second subparagraph, of the Schengen Protocol, to determine, acting unanimously and in conformity with the relevant provisions of the Treaties, the legal basis for each of the provisions or decisions which constitute the Schengen acquis, has as one of its objectives the identification of the legal basis for any future proposals and initiatives to amend or build upon the Schengen acquis, which, in accordance with Article 5(1), first subparagraph, of the Schengen Protocol, are subject to the relevant provisions of the Treaties, including those governing the form of the act to be adopted and the procedure for its adoption;
(4) Whereas some provisions of the 1990 Convention implementing the Schengen Agreement require Contracting States to introduce penalties for their effective enforcement without, however, requiring any harmonisation of these penalties; whereas therefore, the legal basis to be determined for these provisions should be the one determined for the rules the breach of which has to be subject to sanctions, without prejudice to the legal basis for any future measure aiming at the harmonisation of penalties;
(5) Whereas the determination of a legal basis in conformity with the relevant provisions of the Treaties for each of the provisions or decisions which constitute the Schengen acquis does not affect the exercise of the responsibilities incumbent upon the Member States according to Article 64 TEC and Article 33 TEU with regard to the maintenance of law and order and the safeguarding of internal security;
(6) Whereas the determination of a legal basis in conformity with the relevant provisions of the Treaties for each of the provisions or decisions which constitute the Schengen acquis, or the determination that a legal basis is unnecessary for any such provisions or decisions, does not affect the right of Member States to carry out checks on goods linked to prohibitions or restrictions laid down by the Member States, and which are compatible with Community law;
(7) Whereas the determination of a legal basis in conformity with the Treaty establishing the European Community for the provisions of the 1990 Convention implementing the Schengen Agreement relating in particular to the conditions for entry into the territory of the Contracting States or for issuing visas does not affect current rules governing the recognition of the validity of travel documents;
(8) Whereas the rights and obligations of Denmark are governed by Article 3 of the Protocol integrating the Schengen acquis into the framework of the European Union and in Articles 1 to 5 of the Protocol on the position of Denmark;
(9) Whereas the relationship between the Protocol on the position of Denmark, the Protocol on the position of the United Kingdom and of Ireland on certain questions regarding the Treaty establishing the European Community and Treaty on European Union and the Protocol integrating the Schengen acquis into the framework of the European Union, on the basis of which various forms are prescribed for the adoption of and participation in the Schengen acquis and its further development, should be taken into account when Schengen is incorporated into the European Union;
(10) Whereas the Schengen Protocol itself provides for the association of the Republic of Iceland and the Kingdom of Norway with the implementation of the Schengen acquis and its further development on the basis of the Agreement signed in Luxembourg on 19 December 1996;
(11) Whereas the acts adopted on the basis of a proposal or an initiative for the further development of the Schengen acquis shall contain a reference to the Schengen Protocol, so that legal security is guaranteed and the provisions related to the Schengen Protocol can be applied in every case;
(12) Whereas, while having regard to Article 134 of the Convention implementing Schengen, the integration of the Schengen acquis in the framework of the European Community does not affect Member States' competence in relation to the recognition of States and territorial units, their authorities and travel and other documents issued by them,
HAS DECIDED AS FOLLOWS:
Article 1
This Decision determines legal basis for the provisions and decisions set out in Annexes A to D and constituting the Schengen acquis, except for those provisions and decisions for which the Council, acting on the basis of Article 2(1), second subparagraph, first sentence, of the Schengen Protocol, has determined that no legal basis is necessary.
Article 2
The legal basis for the provisions of the Convention signed in Schengen on 19 June 1990 between the Kingdom of Belgium, the Federal Republic of Germany, the French Republic, the Grand Duchy of Luxembourg and the Kingdom of the Netherlands implementing the Agreement on the gradual abolition of checks at their common borders, signed in Schengen on 14 June 1985 (hereafter referred to as "the Schengen Convention"), and its related Final Act, shall be determined in accordance with Annex A.
Article 3
The legal basis for the provisions of the Accession Agreements to the Schengen Convention concluded with the Italian Republic (signed in Paris on 27 November 1990), the Kingdom of Spain and the Portuguese Republic (signed in Bonn on 25 June 1991), the Hellenic Republic (signed in Madrid on 6 November 1992), the Republic of Austria (signed in Brussels on 28 April 1995) and the Kingdom of Denmark, the Republic of Finland and the Kingdom of Sweden (signed in Luxembourg on 19 December 1996), and their related Final Acts and declarations, shall be determined in accordance with Annex B.
Article 4
The legal basis for the decisions and declarations of the Executive Committee established by the Schengen Convention shall be determined in accordance with Annex C.
Article 5
The legal basis for the acts adopted for the implementation of the Schengen Convention by the organs upon which the Executive Committee has conferred decision-making powers shall be determined in accordance with Annex D.
Article 6
With regard to the Member States listed in Article 1 of the Protocol integrating the Schengen acquis into the framework of the European Union, the territorial scope of the provisions or decisions forming the Schengen acquis for which the Council has determined a legal basis in Title IV of Part 3 of the EC Treaty on the basis of Article 2(1), second sentence, of the abovementioned Protocol, and the territorial scope of measures extending or amending such provisions and decisions shall be that laid down in Article 138 of the 1990 Convention implementing the Schengen Agreement and that laid down in the relevant provisions of the accession instruments to that Convention.
Article 7
This Decision shall not affect the competence of Member States with regard to the recognition of States and territorial units and passports, travel and identity documents issued by their authorities.
Article 8
The acts adopted on the basis of a proposal or an initiative for the further development of the Schengen acquis shall contain a reference to the Schengen-Protocol in the preamble.
Article 9
This Decision shall take effect immediately. It shall be published in the Official Journal of the European Communities.
Done at Brussels, 20 May 1999. | [
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Commission Decision
of 18 March 2002
on the conclusion of the Agreement in the form of an Exchange of Letters between the European Community and the former Yugoslav Republic of Macedonia concerning the certificate referred to in paragraph 6 of the Agreement on reciprocal preferential trade concessions for certain wines
(notified under document number C(2002) 665)
(2002/500/EC)
THE COMMISSION OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community,
Having regard to Council Decisions 2001/916/EC(1) and 2001/917/EC(2) of 3 December 2001 concerning the conclusion of an Additional Protocol adjusting the trade aspects of the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, and an Additional Protocol adjusting the trade aspects of the Interim Agreement between the European Community and the former Yugoslav Republic of Macedonia to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, and in particular Article 3 thereof,
Whereas:
(1) Within these Decisions the Council has concluded with the former Yugoslav Republic of Macedonia Additional Protocols including Agreements on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, hereinafter referred to as "Additional Protocols on wine". The Additional Protocols on wine apply as of 1 January 2002.
(2) Paragraph 6 of Annex 1 (Agreement on reciprocal preferential trade concessions for certain wines) of the Additional Protocols on wine to the Stabilisation and Association Agreement and the Interim Agreement, concluded on 18 December 2001, stipulates that the entitlement to benefit from the tariff concessions is subject to presentation of a certificate issued by a mutually recognised official body appearing on a list drawn up jointly, to the effect that the wine in question complies with point 5(b).
(3) The Commission, on behalf of the Community, and the former Yugoslav Republic of Macedonia have agreed in the Additional Protocols on wine to the Stabilisation and Association Agreement and the Interim Agreement implementing rules for the abovementioned certificate. Therefore, the Commission should approve these rules agreed upon in the form of an Exchange of Letters.
(4) The measures provided for in this Decision and in the attached Exchange of Letters are in accordance with the opinion of the Customs Code Committee,
HAS DECIDED AS FOLLOWS:
Article 1
The Agreement in the form of an Exchange of Letters between the European Community and the former Yugoslav Republic of Macedonia concerning the certificate referred to in paragraph 6, Annex I of the Agreement on reciprocal preferential trade concessions for certain wines is hereby approved on behalf of the Community.
The text of the Agreement is attached to this Decision.
The Director-General for Agriculture and Rural Development of the Commission of the European Communities is authorised to sign the Agreement in the form of an Exchange of Letters.
Article 2
This Decision shall be published in the Official Journal of the European Communities.
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Commission Regulation (EC) No 1004/2003
of 12 June 2003
fixing the export refunds on products processed from cereals and rice
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organization of the market in cereals(1), as last amended by Regulation (EC) No 1666/2000(2), and in particular Article 13(3) thereof,
Having regard to Council Regulation (EC) No 3072/95 of 22 December 1995 on the common organization of the market in rice(3), as last amended by Commission Regulation (EC) No 411/2002(4), and in particular Article 13(3) thereof,
Whereas:
(1) Article 13 of Regulation (EEC) No 1766/92 and Article 13 of Regulation (EC) No 3072/95 provide that the difference between quotations or prices on the world market for the products listed in Article 1 of those Regulations and prices for those products within the Community may be covered by an export refund.
(2) Article 13 of Regulation (EC) No 3072/95 provides that when refunds are being fixed account must be taken of the existing situation and the future trend with regard to prices and availabilities of cereals, rice and broken rice on the Community market on the one hand and prices for cereals, rice, broken rice and cereal products on the world market on the other. The same Articles provide that it is also important to ensure equilibrium and the natural development of prices and trade on the markets in cereals and rice and, furthermore, to take into account the economic aspect of the proposed exports, and the need to avoid disturbances on the Community market.
(3) Article 4 of Commission Regulation (EC) No 1518/95(5), as amended by Regulation (EC) No 2993/95(6), on the import and export system for products processed from cereals and from rice defines the specific criteria to be taken into account when the refund on these products is being calculated.
(4) The refund to be granted in respect of certain processed products should be graduated on the basis of the ash, crude fibre, tegument, protein, fat and starch content of the individual product concerned, this content being a particularly good indicator of the quantity of basic product actually incorporated in the processed product.
(5) There is no need at present to fix an export refund for manioc, other tropical roots and tubers or flours obtained therefrom, given the economic aspect of potential exports and in particular the nature and origin of these products. For certain products processed from cereals, the insignificance of Community participation in world trade makes it unnecessary to fix an export refund at the present time.
(6) The world market situation or the specific requirements of certain markets may make it necessary to vary the refund for certain products according to destination.
(7) The refund must be fixed once a month. It may be altered in the intervening period.
(8) Certain processed maize products may undergo a heat treatment following which a refund might be granted that does not correspond to the quality of the product; whereas it should therefore be specified that on these products, containing pregelatinized starch, no export refund is to be granted.
(9) The Management Committee for Cereals has not delivered an opinion within the time limit set by its chairman,
HAS ADOPTED THIS REGULATION:
Article 1
The export refunds on the products listed in Article 1(1)(d) of Regulation (EEC) No 1766/92 and in Article 1(1)(c) of Regulation (EC) No 3072/95 and subject to Regulation (EC) No 1518/95 are hereby fixed as shown in the Annex to this Regulation.
Article 2
This Regulation shall enter into force on 13 June 2003.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 12 June 2003. | [
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COMMISSION REGULATION (EC) No 31/2006
of 10 January 2006
on import licence applications for rice originating in Egypt under the tariff quota for 2006 provided for in Regulation (EC) No 955/2005
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1785/2003 of 29 September 2003 on the common organisation of the market in rice (1),
Having regard to Commission Regulation (EC) No 955/2005 of 23 June 2005 opening a Community import quota for rice originating in Egypt (2), and in particular Article 4(3) thereof,
Whereas:
(1)
The import licence applications for rice falling within CN code 1006 lodged before 13.00 on 2 January 2006 and notified to the Commission cover an amount of 67 593 tonnes, whereas the maximum amount of such rice that can be imported under the Protocol to the Euro-Mediterranean Agreement between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union (3), attached to Council Decision 2005/89/EC (4), is 5 605 tonnes.
(2)
A reduction percentage should therefore be fixed for import licence applications lodged by 13.00 on 2 January 2006 and benefiting from a 100 % reduction in customs duty calculated in accordance with Article 11 of Regulation (EC) No 1785/2003.
(3)
No further import licences allowing a 100 % reduction in the customs duty should be issued for 2006.
(4)
Given its purpose, this Regulation should enter into force on the day of its publication,
HAS ADOPTED THIS REGULATION:
Article 1
Import licence applications for rice falling within CN code 1006 under the quota opened by Regulation (EC) No 955/2005, submitted before 13.00 on 2 January 2006 and notified to the Commission, shall give rise to the issue of licences for the quantities applied for multiplied by a reduction coefficient of 91,7077 %.
Article 2
Import licence applications for rice falling within CN code 1006 submitted from 13.00 on 2 January 2006 to the end of 2006 shall not give rise to the issue of an import licence for the quota opened by Regulation (EC) No 955/2005.
Article 3
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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Commission Regulation (EC) No 508/2004
of 18 March 2004
fixing the export refunds on products processed from cereals and rice
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organization of the market in cereals(1), and in particular Article 13(3) thereof,
Having regard to Council Regulation (EC) No 3072/95 of 22 December 1995 on the common organization of the market in rice(2), as last amended by Commission Regulation (EC) No 411/2002(3), and in particular Article 13(3) thereof,
Whereas:
(1) Article 13 of Regulation (EEC) No 1766/92 and Article 13 of Regulation (EC) No 3072/95 provide that the difference between quotations or prices on the world market for the products listed in Article 1 of those Regulations and prices for those products within the Community may be covered by an export refund.
(2) Article 13 of Regulation (EC) No 3072/95 provides that when refunds are being fixed account must be taken of the existing situation and the future trend with regard to prices and availabilities of cereals, rice and broken rice on the Community market on the one hand and prices for cereals, rice, broken rice and cereal products on the world market on the other. The same Articles provide that it is also important to ensure equilibrium and the natural development of prices and trade on the markets in cereals and rice and, furthermore, to take into account the economic aspect of the proposed exports, and the need to avoid disturbances on the Community market.
(3) Article 4 of Commission Regulation (EC) No 1518/95(4) on the import and export system for products processed from cereals and from rice defines the specific criteria to be taken into account when the refund on these products is being calculated.
(4) The refund to be granted in respect of certain processed products should be graduated on the basis of the ash, crude fibre, tegument, protein, fat and starch content of the individual product concerned, this content being a particularly good indicator of the quantity of basic product actually incorporated in the processed product.
(5) There is no need at present to fix an export refund for manioc, other tropical roots and tubers or flours obtained therefrom, given the economic aspect of potential exports and in particular the nature and origin of these products. For certain products processed from cereals, the insignificance of Community participation in world trade makes it unnecessary to fix an export refund at the present time.
(6) The world market situation or the specific requirements of certain markets may make it necessary to vary the refund for certain products according to destination.
(7) The refund must be fixed once a month. It may be altered in the intervening period.
(8) Certain processed maize products may undergo a heat treatment following which a refund might be granted that does not correspond to the quality of the product; whereas it should therefore be specified that on these products, containing pregelatinized starch, no export refund is to be granted.
(9) The Management Committee for Cereals has not delivered an opinion within the time limit set by its chairman,
HAS ADOPTED THIS REGULATION:
Article 1
The export refunds on the products listed in Article 1(1)(d) of Regulation (EEC) No 1766/92 and in Article 1(1)(c) of Regulation (EC) No 3072/95 and subject to Regulation (EC) No 1518/95 are hereby fixed as shown in the Annex to this Regulation.
Article 2
This Regulation shall enter into force on 19 March 2004.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION DECISION
of 7 May 2008
concerning the provisional prohibition of the use and sale in Austria of genetically modified maize (Zea mays L. line MON810) pursuant to Directive 2001/18/EC of the European Parliament and of the Council
(notified under document number C(2008) 1718)
(Only the German text is authentic)
(Text with EEA relevance)
(2008/495/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Directive 2001/18/EC of the European Parliament and of the Council of 12 March 2001 on the deliberate release into the environment of genetically modified organisms and repealing Council Directive 90/220/EEC (1), and in particular the first subparagraph of Article 18(1) thereof,
After consulting the European Food Safety Authority,
Whereas:
(1)
By Commission Decision 98/294/EC of 22 April 1998 concerning the placing on the market of genetically modified maize (Zea mays L. line MON810), pursuant to Council Directive 90/220/EEC (2) it was decided that consent was to be given for the placing on the market of that product.
(2)
On 3 August 1998 the French authorities granted such consent. The consent covers all uses of the product, namely import, processing into food and feed products and cultivation.
(3)
Pursuant to Article 35(1) of Directive 2001/18/EC which replaced Council Directive 90/220/EEC (3), procedures in respect of notifications concerning the placing on the market of genetically modified organisms which have not been completed by 17 October 2002 are subject to Directive 2001/18/EC.
(4)
On 2 June 1999 Austria informed the Commission of its decision to prohibit provisionally the use and sale of Zea mays L. line MON810 for all uses and gave reasons for that decision in accordance with Article 16(1) of Directive 90/220/EEC.
(5)
Products derived from Zea mays L. line MON810 (food and food ingredients produced from maize flour, maize gluten, maize semolina, maize starch, maize glucose and maize oil produced from Zea mays L. line MON810) are authorised under Regulations (EC) No 258/97 (4) and (EC) No 1829/2003 of the European Parliament and of the Council (5). These uses are not subject to the safeguard clause notified by Austria.
(6)
The Scientific Committee on Plants concluded on 24 September 1999 that the information submitted by Austria did not constitute new relevant scientific evidence which had not been taken into account during the original evaluation of the dossier and which would occasion a review of that Committee’s original opinion on this product.
(7)
On 9 January 2004, as well as on 9 and 17 February 2004, Austria submitted to the Commission additional information in support of its national measures concerning maize line MON810.
(8)
In accordance with Article 28(1) of Directive 2001/18/EC, the Commission consulted the European Food Safety Authority (EFSA), as established by Regulation (EC) No 178/2002 of the European Parliament and of the Council (6), under which it has replaced the relevant scientific committees.
(9)
The EFSA concluded on 8 July 2004 (7) that the information submitted by Austria did not constitute new scientific evidence sufficient to invalidate the environmental risk assessment of maize line MON810, justifying a prohibition of the use and sale of that product in Austria.
(10)
Since, under the circumstances, there was no reason to consider that the product constituted a risk to human health or the environment, the Commission submitted on 29 November 2004 a draft Decision, requesting Austria to repeal its provisional safeguard measure, for consideration by the Committee established under Article 30 of Directive 2001/18/EC, in accordance with the procedure laid down in Article 30(2) of that Directive.
(11)
However, that Committee did not deliver an opinion and, in accordance with Article 5(4) of Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (8), the Commission submitted to the Council a proposal relating to the measures to be taken.
(12)
On 24 June 2005, in accordance with Article 5(6) of Decision 1999/468/EC, the Council, acting by qualified majority, rejected this proposal.
(13)
The Council, in its declaration, stated that ‘there is still a degree of uncertainty in relation to the national safeguard measures on the market of [the] genetically modified maize variet[y] […] MON810’ and called on the Commission ‘to gather further evidence on the GMO in question and further assess, whether the measure taken by [Austria] aimed at suspending as a temporary precautionary measure [its] placing on the market [is] justified and, whether the authorisation of such [an] organism still meets the safety requirements of Directive 2001/18/EC’.
(14)
In November 2005, the EFSA was consulted again by the Commission as to whether there was any scientific reason to believe that the continued placing on the market of MON810 maize was likely to cause any adverse effects to human health or the environment under the conditions of consent. In particular, the EFSA was requested to take account of any further scientific information that had arisen subsequent to the previous scientific opinion concerning the safety of this GMO.
(15)
In its opinion of 29 March 2006 (9), EFSA concluded that there is no reason to believe that the continued placing on the market of MON810 maize is likely to cause any adverse effects for human and animal health or the environment under the conditions of its consent.
(16)
In accordance with Article 5(6) of Decision 1999/468/EC, the Commission submitted a proposal to the Council requesting Austria to repeal its safeguard measure.
(17)
In accordance with Article 5(6) of Decision 1999/468/EC, the Environment Council, on 18 December 2006, indicated its opposition by qualified majority, to the proposal.
(18)
In its Decision, the Council referred to the environmental risk assessment as provided in the Directive 2001/18/EC and indicated that ‘the different agricultural structures and regional ecological characteristics in the European Union need to be taken into account in a more systematic manner in the environmental risk assessment’.
(19)
In accordance with Article 5(6) of Decision 1999/468/EC the Commission submitted an amended proposal in order to take into account the Council Decision of 18 December 2006 which refers only to the environmental aspects of the Austrian safeguard clause, namely cultivation aspects.
(20)
Austria has initiated work to collect any relevant scientific evidence on these aspects, which in the view of Austria justifies provisionally the maintenance of the safeguard clause, in particular in reference to ‘the different agricultural structures and regional ecological characteristics’ as indicated in recital 3 of the abovementioned Council decision. In accordance with Article 23 of Directive 2001/18/EC, Austria is invited to provide the Commission with all the scientific evidence that it has collected as well as any new risk assessment as soon as it is completed and inform all Member States thereof.
(21)
On the basis of Austria's submission and its scientific assessment, the Commission will act in accordance with Article 23 of Directive 2001/18/EC on these aspects of the Austrian measure.
(22)
The food and feed safety aspects of Zea mays L. line MON810 covered by the consent granted under Directive 90/220/EEC (including import and processing) are identical throughout Europe and have been assessed by the EFSA, which concluded that this product is unlikely to cause any adverse effects for human and animal health.
(23)
The Commission proposal takes into account only food and feed aspects of the Austrian prohibition namely the prohibition on import and processing of unprocessed kernels as source materials for further processing or for direct food or feed use.
(24)
Under these circumstances Austria should repeal its safeguard measures at least with regard to import and processing into food and feed of Zea mays L. line MON810.
(25)
The measures provided for in this Decision are not in accordance with the opinion of the Committee established under Article 30 of Directive 2001/18/EC and the Commission therefore submitted to the Council a proposal relating to these measures. Since on the expiry of the period laid down in Article 30(2) of Directive 2001/18/EC, the Council had neither adopted the proposed measures nor indicated its opposition to them, in accordance with Article 5(6) of Decision 1999/468/EC, the measures should be adopted by the Commission,
HAS ADOPTED THIS DECISION:
Article 1
The measures taken by Austria to prohibit the import and the processing into food and feed products of the Zea mays L. line MON810, authorised for placing on the market by Decision 98/294/EC are not justified under Article 23 of Directive 2001/18/EC.
Article 2
Austria shall take the necessary steps to terminate the prohibition of import and processing into food and feed products of Zea mays L. line MON810 at the latest 20 days after its notification.
Article 3
This Decision is addressed to the Republic of Austria.
Done at Brussels, 7 May 2008. | [
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COMMISSION REGULATION (EC) No 3549/93 of 21 December 1993 amending Regulation (EEC) No 2699/93 laying down detailed rules for the application in the poultrymeat and egg sectors of the arrangements provided for in the Interim Agreements between the European Economic Community and the Republic of Poland, the Republic of Hungary and the former Czech and Slovak Federal Republic and fixing the quantities available for the period 1 January to 31 March 1994 for imports from the Czech and Slovak Republics
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 518/92 of 27 February 1992 on certain rules for applying the Interim Agreement on trade and trade-related matters between the European Economic Community and the European Coal and Steel Community of the one part, and the Republic of Poland of the other part (1), as amended by Regulation (EEC) No 2233/93 (2), and in particular Article 1 thereof,
Having regard to Council Regulation (EEC) No 519/92 of 27 February 1992 on certain rules for applying the Interim Agreement on trade and trade-related matters between the European Economic Community and the European Coal and Steel Community of the one part, and the Republic of Hungary of the other part (3), as amended by Council Regulation (EEC) No 2234/93 (4), and in particular Article 1 thereof,
Having regard to Council Regulation (EEC) No 520/92 of 27 February 1992 on certain rules for applying the Interim Agreement on trade and trade-related matters between the European Economic Community and the European Coal and Steel Community of the one part, and the Czech and Slovak Federal Republic of the other part (5), as amended by Regulation (EEC) No 2235/93 (6), and in particular Article 1 thereof,
Whereas the Interim Agreement on trade and trade-related matters with the Czech and Slovak Federal Republic has been provisionally applied since 1 March 1992 (7); whereas the Community has concluded, on 20 December 1993, additional Protocols to the aforementioned Agreement with the Czech Republic and the Slovak Republic following the dissolution of the Czech and Slovak Federal Republic on 1 January 1993; whereas these additional Protocols provide in particular for the distribution between the two successor States of the Community concessions granted in the Interim Agreement;
Whereas the additional Protocols make provision for opening separate quotas for the Czech Republic and the Slovak Republic from 1 January 1994; whereas certain detailed rules of application must accordingly be laid down;
Whereas Commission Regulation (EEC) No 2699/93 of 30 September 1993 (8) lays down the detailed rules for the application in the poultrymeat and egg sectors of the arrangements provided for in the Interim Agreements between the Community and Poland, Hungary and the former Czech and Slovak Federal Republic; in view of the experience gained, some detailed rules for the application of this Regulation need to be amended; to ensure the reliability of the traders, they should be limited to those who can provide evidence of a minimum level of activity since 1 January 1992; the validity of the licences must be extended;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Poultrymeat and Eggs,
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC) No 2699/93 is hereby amended as follows:
1. The first paragraph of Article 1 is replaced by the following:
'All imports into the Community under the arrangements provided for in Article 14 (2) and (4) of the Interim Agreements on products in groups 1, 2, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 21, 22, 23, 24, 25, 26, 27, 28, 30, 31, 32, 33, 34, 35 and 36 referred to in Annex I to this Regulation shall be subject to the presentation of an import licence.'
2. Article 2 (1) is replaced by the following:
'(1) The quantities referred to in Article 1 shall be staggered for each period referred to in Annex I as follows:
- for products in groups 1, 12, 19 and 28:
- 35 % in the period 1 July to 30 September,
- 35 % in the period 1 October to 31 December,
- 15 % in the period 1 January to 31 March,
- 15 % in the period 1 April to 30 June;
- for products in groups 2, 4, 5, 6, 7, 8, 9, 10, 11, 14, 15, 16, 17, 18, 21, 22, 23, 24, 25, 26, 27, 30, 31, 32, 33, 34, 35 and 36:
- 25 % in the period 1 July to 30 September,
- 25 % in the period 1 October to 31 December,
- 25 % in the period 1 January to 31 March,
- 25 % in the period 1 April to 30 June.'
3. Points (a) and (b) of Article 3 are replaced by the following:
'(a) applicants for import licences must be natural or legal persons who, at the time at which applications are submitted, can prove to the satisfaction of the competent authorities in the Member States that they have imported or exported not less than 25 tonnes (product weight) in the case of products falling within the scope of Council Regulation (EEC) No 2777/75 (1) and five tonnes (egg in shell equivalent) in the case of products falling within the scope of Council Regulations (EEC) No 2771/75 (2) and (EEC) No 2773/75 (3) in 1992 and between 1 January and 30 November 1993; however, retail establishments and restaurants selling these products to final consumers shall not be eligible for this scheme;'
'(b) the licence application may involve only one of the groups 1, 2, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 21, 22, 23, 24, 25, 26, 27, 28, 30, 31, 32, 33, 34, 35 and 36 referred to in Annex I to this Regulation. The application may involve several products falling within various CN codes and originating in one of the countries covered by this Regulation. All the CN codes must be entered in Section 16 and their designation in Section 15 in every case.
A licence application must relate to at least one tonne and to a maximum of 25 % of the quantity available for the group concerned and the period specified in Article 2;'
4. In Article 4 (3) 'on the third working day' is replaced by 'on the fifth working day'.
5. The first paragraph of Article 5 is replaced by the following:
'For the purposes of Article 21 (2) of Regulation (EEC) No 3719/88, import licences shall be valid for 150 days from the date of actual issue.'
6. Article 6 is replaced by the following:
'Article 6
A security of ECU 20 per 100 kilograms shall be lodged along with import licence applications for all the products referred to in Article 1.'
7. In Articles 9, 10 (1) and 11:
'groups 3, 13 and 20'
is replaced by:
'groups 3, 13, 20 and 29'.
8. In Section A II of Annex I, for group II the CN code '0408 91 10' is replaced by '0408 91 80'.
In Section B II of Annex I, for group 18 the CN code '0408 91 10' is replaced by '0408 91 80' and the CN code '0408 99 10' is replaced by '0408 99 80'.
Section C of Annex I is replaced by Sections C and D of Annex I to this Regulation.
Article 2
The available quantities to be taken into consideration in the case of applications for import licences lodged between 1 and 10 January 1994 for products originating in the Czech Republic or the Slovak Republic shall be those laid down in Annex II to this Regulation.
Article 3
This Regulation shall enter into force on 1 January 1994.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 21 December 1993. | [
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COMMISSION DECISION
of 3 November 1992
amending the Seventh Council Decision 85/356/EEC of the equivalence of seed produced in third countries
(92/519/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Directive 66/400/EEC of 14 June 1966 on the marketing of beet seed (1), as last amended by Commission Directive 90/654/EEC (2),
Having regard to the Seventh Council Decision 85/356/EEC of 27 June 1985 on the equivalence of seed produced in third countries (3), as last amended by Decision 92/221/EEC (4),
Whereas in accordance with Decision 85/356/EEC the conditions to be satisfied by seed are, in respect of beet seed, those laid down by the relevant OECD scheme;
Whereas the OECD conditions are, in so far as the percentage by weight of inert matter is concerned, no longer those laid down in Directive 66/400/EEC;
Whereas it is therefore necessary to apply all the Community conditions to beet seed covered by Decision 85/356/EEC;
Whereas the measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Seeds and Propagating Material for Agriculture, Horticulture and Forestry,
HAS ADOPTED THIS DECISION:
Article 1
Part II, 1.3 of the Annex to Decision 85/356/EEC is hereby amended as follows:
1. the first indent is replaced by 'Directive 66/400/EEC, Annex I(B)`;
2. the second sentence is deleted.
Article 2
This Decision is addressed to the Member States.
Done at Brussels, 3 November 1992. | [
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Commission Decision
of 28 November 2002
approving programmes for the eradication and monitoring of certain animal diseases and for the prevention of zoonoses presented by the Member States for the year 2003
(notified under document number C(2002) 4589)
(2002/943/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field(1), as last amended by Decision 2001/572/EEC(2), and in particular Article 24(6), and Articles 29 and 32 thereof,
Whereas:
(1) Decision 90/424/EEC provides for the possibility of a financial contribution by the Community in the eradication and monitoring of animal diseases and for checks aimed at the prevention of zoonoses.
(2) The Member States have submitted programmes for the eradication of certain animal diseases and for the prevention of zoonoses in their territories.
(3) After examination of those programmes they were found to comply with the Community criteria relating to the eradication of those diseases, in accordance with Council Decision 90/638/EEC of 27 November 1990 laying down Community criteria for the eradication and monitoring of certain animal diseases(3), as amended by Directive 92/65/EEC(4).
(4) Those programmes appear on the list of programmes established by Commission Decision 2002/799/EC of 14 October 2002 on the list of programmes for the eradication and monitoring of animal diseases and on the list of programmes of checks aimed at the prevention of zoonoses qualifying for a financial contribution from the Community in 2003(5).
(5) In the light of the importance of those programmes for the achievement of Community objectives in the field of animal and public health, it is appropriate to fix the financial contribution of the Community at 50 % of the costs to be incurred by the Member States concerned for the measures referred to in this Decision up to a maximum amount for each programme.
(6) Under Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy(6), programmes for the monitoring and eradication of animal diseases are to be financed under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund; for financial control purposes, Articles 8 and 9 of Regulation (EC) No 1258/1999 apply.
(7) Regulation (EC) No 999/2001 of the European Parliament and of the Council of 22 May 2001 laying down rules for the prevention, control and eradication of certain transmissible spongiform encephalopathies(7), as last amended by Regulation (EC) No 1494/2002(8), provides for annual programmes for monitoring scrapie in ovine and caprine animals.
(8) The financial contribution from the Community should be granted subject to the condition that the actions planned are efficiently carried out and that the competent authorities supply all the necessary information within the time limits laid down in this Decision.
(9) The approval of some of those programmes should not prejudge a decision of the Commission on rules for eradication of those diseases based on scientific advice.
(10) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:
CHAPTER I
RABIES
Article 1
1. The programme for the eradication of rabies presented by Austria is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Austria for the purchase and distribution of vaccine plus baits for the programme referred to in paragraph 1, and shall not exceed EUR 175000.
Article 2
1. The programme for the eradication of rabies presented by Belgium is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Belgium for the purchase and distribution of vaccine plus baits for the programme referred to in paragraph 1, and shall not exceed EUR 50000.
Article 3
1. The programme for the eradication of rabies presented by Finland is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Finland for the purchase and distribution of vaccine plus baits for the programme referred to in paragraph 1, and shall not exceed EUR 35000.
Article 4
1. The programme for the eradication of rabies presented by France is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by France for the purchase and distribution of vaccine plus baits for the programme referred to in paragraph 1, and shall not exceed EUR 130000.
Article 5
1. The programme for the eradication of rabies presented by Germany is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Germany for the purchase and distribution of vaccine plus baits for the programme referred to in paragraph 1, and shall not exceed EUR 950000.
Article 6
1. The programme for the eradication of rabies presented by Luxembourg is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Luxembourg for the purchase and distribution of vaccine plus baits for the programme referred to in paragraph 1, and shall not exceed EUR 70000.
CHAPTER II
BOVINE BRUCELLOSIS
Article 7
1. The programme for the eradication of bovine brucellosis presented by France is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by France for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 225000.
Article 8
1. The programme for the eradication of bovine brucellosis presented by Greece is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Greece for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 150000.
Article 9
1. The programme for the eradication of bovine brucellosis presented by Ireland is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Ireland for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 5000000.
Article 10
1. The programme for the eradication of bovine brucellosis presented by Italy is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Italy for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 750000.
Article 11
1. The programme for the eradication of bovine brucellosis presented by Portugal is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Portugal for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 1500000.
Article 12
1. The programme for the eradication of bovine brucellosis presented by Spain is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Spain for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 2800000.
CHAPTER III
BOVINE TUBERCULOSIS
Article 13
1. The programme for the eradication of bovine tuberculosis presented by Greece is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Greece for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 100000.
Article 14
1. The programme for the eradication of bovine tuberculosis presented by Ireland is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Ireland for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and for the purchase of tuberculin for that programme and shall not exceed EUR 1800000.
Article 15
1. The programme for the eradication of bovine tuberculosis presented by Italy is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Italy for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 800000.
Article 16
1. The programme for the eradication of bovine tuberculosis presented by Portugal is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Portugal for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 150000.
Article 17
1. The programme for the eradication of bovine tuberculosis presented by Spain is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Spain for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 5000000.
CHAPTER IV
ENZOOTIC BOVINE LEUCOSIS
Article 18
1. The programme for the eradication of enzootic bovine leucosis presented by Italy is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Italy for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 50000.
Article 19
1. The programme for the eradication of enzootic bovine leucosis presented by Portugal is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Portugal for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 400000.
CHAPTER V
OVINE AND CAPRINE BRUCELLOSIS
Article 20
1. The programme for the eradication of ovine and caprine brucellosis presented by France is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by France for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 250000.
Article 21
1. The programme for the eradication of ovine and caprine brucellosis presented by Greece is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Greece for the programme referred to in paragraph 1, and shall not exceed EUR 600000, for:
(a) the purchase of vaccines;
(b) laboratory analyses;
(c) salaries of contractual veterinarians specially recruited for that programme and
(d) compensation for owners for the slaughter of animals, subject to that programme.
Article 22
1. The programme for the eradication of ovine and caprine brucellosis presented by Italy is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Italy for the programme referred to in paragraph 1, and shall not exceed EUR 1800000, for:
(a) the purchase of vaccines to be used in Sicily;
(b) the costs of laboratory analyses and
(c) the costs for compensation for owners for the slaughter of animals subject to that programme in the territory of Italy.
Article 23
1. The programme for the eradication of ovine and caprine brucellosis presented by Portugal is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Portugal for the programme referred to in paragraph 1, and shall not exceed EUR 1800000, for:
(a) the purchase of vaccines;
(b) the costs of laboratory analyses and
(c) the costs for compensation for owners for the slaughter of animals subject to that programme in the territory of Portugal.
Article 24
1. The programme for the eradication of ovine and caprine brucellosis presented by Spain is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Spain for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 6000000.
CHAPTER VI
SCRAPIE
Article 25
1. The programme for the control of scrapie presented by Austria is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Austria for the analysis of samples for genotyping, in addition to the costs of compensation for owners for the culling of animals for the programme referred to in paragraph 1, and shall not exceed EUR 35000.
Article 26
1. The programme for the control of Scrapie presented by France is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by France for the analysis of samples for genotyping, in addition to the costs of compensation for owners for the culling of animals for the programme referred to in paragraph 1, and shall not exceed EUR 800000.
Article 27
1. The programme for the control of Scrapie presented by Germany is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Germany for the analysis of samples for genotyping, in addition to the costs of compensation for owners for the culling of animals for the programme referred to in paragraph 1, and shall not exceed EUR 140000.
Article 28
1. The programme for the control of Scrapie presented by Greece is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Greece for the analysis of samples for genotyping, in addition to the costs of compensation for owners for the culling of animals for the programme referred to in paragraph 1, and shall not exceed EUR 320000.
Article 29
1. The programme for the control of Scrapie presented by Italy is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Italy for the analysis of samples for genotyping, in addition to the costs of compensation for owners for the culling of animals for the programme referred to in paragraph 1, and shall not exceed EUR 300000.
Article 30
1. The programme for the control of Scrapie presented by the Netherlands is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by the Netherlands for the analysis of samples for genotyping, in addition to the costs of compensation for owners for the culling of animals for the programme referred to in paragraph 1, and shall not exceed EUR 600000.
Article 31
1. The programme for the control of Scrapie presented by Spain is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Spain for the analysis of samples for genotyping, in addition to the costs of compensation for owners for the culling of animals for the programme referred to in paragraph 1, and shall not exceed EUR 150000.
Article 32
1. The programme for the control of Scrapie presented by Sweden is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Sweden for the analysis of samples for genotyping, in addition to the costs of compensation for owners for the culling of animals for the programme referred to in paragraph 1, and shall not exceed EUR 5000.
Article 33
1. For the programmes referred to in Articles 25 to 32, genotyping shall be restricted to rams.
2. However, the restriction provided for in paragraph 1 shall not apply to tests carried out to meet the requirements set out in point 6.2 of Chapter A Section II of Annex III to Regulation (EC) No 999/2001.
CHAPTER VII
BLUETONGUE
Article 34
1. The programme for the eradication and monitoring of bluetongue presented by France is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of serological and entomological surveillance to be incurred by France for the programme referred in paragraph 1, and shall not exceed EUR 200000.
Article 35
1. The programme for the eradication and monitoring of bluetongue presented by Italy is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of serological and entomological surveillance to be incurred by Italy for the programme referred in paragraph 1, and shall not exceed EUR 600000.
Article 36
1. The programme for the eradication and monitoring of bluetongue presented by Spain is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of serological and entomological surveillance to be incurred by Spain for the programme referred in paragraph 1 and shall not exceed EUR 150000.
CHAPTER VIII
SALMONELLA IN POULTRY
Article 37
1. The programme for the control of salmonella in breeding poultry presented by Austria is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Austria for the implementation of the programme referred to in paragraph 1, and shall not exceed EUR 5000. The financial contribution by the Community shall be for:
(a) either the destruction of breeding poultry or the difference between the estimated value of such breeding poultry and the income from the sale of the heat-treated meat obtained from this poultry;
(b) the destruction of incubated hatching eggs and
(c) either the destruction of non-incubated hatching eggs or the difference between the estimated value of such non-incubated hatching eggs and the income from the sale of the heat-treated egg products obtained from those eggs.
Article 38
1. The programme for the control of salmonella in breeding poultry presented by Denmark is hereby approved for the period 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Denmark for the implementation of the programme referred to in paragraph 1, and shall not exceed EUR 150000. The financial contribution by the Community shall be for:
(a) either the destruction of breeding poultry or the difference between the estimated value of such breeding poultry and the income from the sale of the heat-treated meat obtained from this poultry;
(b) the destruction of incubated hatching eggs and
(c) either the destruction of non-incubated hatching eggs or the difference between the estimated value of such non-incubated hatching eggs and the income from the sale of the heat-treated egg products obtained from those eggs.
Article 39
1. The programme for the control of salmonella in breeding poultry presented by France is hereby approved for the period 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by France for the implementation of the programme referred to in paragraph 1, and shall not exceed EUR 700000. The financial contribution by the Community shall be for:
(a) either the destruction of breeding poultry or the difference between the estimated value of such breeding poultry and the income from the sale of the heat-treated meat obtained from this poultry;
(b) the destruction of incubated hatching eggs and
(c) either the destruction of non-incubated hatching eggs or the difference between the estimated value of such non-incubated hatching eggs and the income from the sale of the heat-treated egg products obtained from those eggs.
Article 40
1. The programme for the control of salmonella in breeding poultry presented by Ireland is hereby approved for the period 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by Ireland for the implementation of the programme referred to in paragraph 1, and shall not exceed EUR 5000. The financial contribution by the Community shall be for:
(a) either the destruction of breeding poultry or the difference between the estimated value of such breeding poultry and the income from the sale of the heat-treated meat obtained from this poultry;
(b) the destruction of incubated hatching eggs and
(c) either the destruction of non-incubated hatching eggs or the difference between the estimated value of such non-incubated hatching eggs and the income from the sale of the heat-treated egg products obtained from those eggs.
Article 41
1. The programme for the control of salmonella in breeding poultry presented by the Netherlands is hereby approved for the period 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by the Netherlands for the implementation of the programme referred to in paragraph 1, and shall not exceed EUR 300000. The financial contribution by the Community shall be for:
(a) either the destruction of breeding poultry or the difference between the estimated value of such breeding poultry and the income from the sale of the heat-treated meat obtained from this poultry;
(b) the destruction of incubated hatching eggs and
(c) either the destruction of non-incubated hatching eggs or the difference between the estimated value of such non-incubated hatching eggs and the income from the sale of the heat-treated egg products obtained from those eggs.
CHAPTER IX
AFRICAN SWINE FEVER, CLASSICAL SWINE FEVER, AND SWINE VESICULAR DISEASE
Article 42
1. The programme for the eradication and monitoring of African swine fever and classical swine fever presented by Italy is hereby approved with respect to Sardinia for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of virological and serological laboratory tests and those costs to be incurred by Italy for compensation for owners for the slaughter of animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 225000.
Article 43
1. The programme for the eradication and monitoring of swine vesicular disease and classical swine fever presented by Italy is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of virological and serological laboratory tests and those costs to be incurred by Italy for compensation for owners for the slaughter of seropositive animals subject to the programme referred to in paragraph 1, and shall not exceed EUR 400000.
Article 44
1. The programme for the control and monitoring of classical swine fever presented by Belgium is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of virological and serological tests of domestic pigs and of the control of the wild boar population to be incurred by Belgium for the programme referred to in paragraph 1 and shall not exceed EUR 100000.
Article 45
1. The programme for the eradication and monitoring of classical swine fever presented by Germany is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of virological and serological tests of domestic pigs and of the control of the wild boar population to be incurred by Germany for the programme referred to in paragraph 1 and shall not exceed EUR 1000000.
Article 46
1. The programme for the control and monitoring of classical swine fever presented by Luxembourg is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of virological and serological tests of domestic pigs and of the control of the wild boar population to be incurred by Luxembourg for the programme referred to in paragraph 1 and shall not exceed EUR 80000.
CHAPTER X
AUJESZKY'S DISEASE
Article 47
1. The programme for the eradication of Aujeszky's disease presented by Belgium is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of testing to be incurred by Belgium for the programme referred to in paragraph 1, up to a maximum cost of EUR 1,25 per test and shall not exceed EUR 500000.
Article 48
1. The programme for the eradication of Aujeszky's disease presented by Ireland is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of testing to be incurred by Ireland for the programme referred to in paragraph 1, up to a maximum cost of EUR 1,25 per test and shall not exceed EUR 50000.
Article 49
1. The programme for the eradication of Aujeszky's disease presented by Portugal is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of testing to be incurred by Portugal for the programme referred to in paragraph 1, up to a maximum cost of EUR 1,25 per test and shall not exceed EUR 100000.
Article 50
1. The programme for the eradication of Aujeszky's disease presented by Spain is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The financial contribution by the Community shall be at the rate of 50 % of the costs of testing to be incurred by Spain for the programme referred to in paragraph 1, up to a maximum cost of EUR 1,25 per test and shall not exceed EUR 100000.
CHAPTER XI
HEARTWATER, BABESIOSIS AND ANAPLASMOSIS
Article 51
1. The programme for the eradication of heartwater, babesiosis and anaplasmosis in Guadeloupe presented by France is hereby approved for the period from 1 January 2003 to 31 December 2003.
2. The programme for the eradication of heartwater, babesiosis and anaplasmosis in Martinique presented by France is hereby approved for the period from 1 January 2003 to 31 December 2003.
3. The programme for the eradication of heartwater, babesiosis and anaplasmosis in Réunion presented by France is hereby approved for the period from 1 January 2003 to 31 December 2003.
4. The financial contribution by the Community shall be at the rate of 50 % of the costs to be incurred by France for the implementation of the programmes referred to in paragraphs 1, 2 and 3, and shall not exceed EUR 250000.
CHAPTER XII
GENERAL AND FINAL PROVISIONS
Article 52
1. For the programmes referred to in Articles 7 to 32, the eligible costs for the compensation for the slaughter of animals shall be limited as provided for in paragraphs 2 and 3.
2. The average compensation to be reimbursed to the Member States shall be calculated on the basis of the number of animals slaughtered in the Member State and:
(a) for bovine animals, up to a maximum of EUR 300 per animal;
(b) for sheep and goats, up to a maximum of EUR 40 per animal.
3. The maximum amount of compensation to be reimbursed to the Member States per single animal shall not exceed EUR 1000 per bovine animal and EUR 100 per sheep or goat.
Article 53
1. The maximum amounts of the costs of laboratory analyses to be reimbursed to the Member States for the programme referred to in Article 21 to 23 shall not exceed:
TABLE
2. The maximum amounts of the costs of analyses to be reimbursed to the Member States for the programmes referred to in Articles 25 to 32, shall not exceed EUR 10 per genotyping test.
Article 54
1. The financial contribution by the Community for the programmes referred to in Articles 1 to 51 shall be granted provided that their implementation shall be in conformity with the relevant provisions of Community law, including rules on competition and on the award of public contracts, and subject to the conditions provided for in points (a) to (e):
(a) bringing into force by 1 January 2003 the laws, regulations and administrative provisions by the Member State concerned for implementing the programme;
(b) forwarding by 1 June 2003 at the latest, the preliminary technical and financial evaluation of the programme, in accordance with Article 24(7) of Decision 90/424/EEC;
(c) forwarding an intermediate report, covering the first six months of the programme, at the latest four weeks after the end of the implementation period covered by the report;
(d) forwarding a final report by 1 June 2004 at the latest, on the technical execution of the programme accompanied by justifying evidence as to the costs incurred and the results attained during the period from 1 January 2003 to 31 December 2003;
(e) implementing the programme efficiently.
2. In case the Member State does not comply with those rules, the Commission shall reduce the contribution of the Community having regard to the nature and gravity of the infringement, and to the financial loss suffered by the Community.
Article 55
The present Decision shall apply from 1 January 2003.
Article 56
This Decision is addressed to the Member States.
Done at Brussels, 28 November 2002. | [
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Commission Regulation (EC) No 2007/2003
of 14 November 2003
fixing the maximum aid for cream, butter and concentrated butter for the 130th individual invitation to tender under the standing invitation to tender provided for in Regulation (EC) No 2571/97
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products(1), as last amended by Regulation (EC) No 1787/2003(2), and in particular Article 10 thereof,
Whereas:
(1) The intervention agencies are, pursuant to Commission Regulation (EC) No 2571/97 of 15 December 1997 on the sale of butter at reduced prices and the granting of aid for cream, butter and concentrated butter for use in the manufacture of pastry products, ice-cream and other foodstuffs(3), as last amended by Regulation (EC) No 635/2000(4), to sell by invitation to tender certain quantities of butter of intervention stocks that they hold and to grant aid for cream, butter and concentrated butter. Article 18 of that Regulation stipulates that in the light of the tenders received in response to each individual invitation to tender a minimum selling price shall be fixed for butter and maximum aid shall be fixed for cream, butter and concentrated butter. It is further stipulated that the price or aid may vary according to the intended use of the butter, its fat content and the incorporation procedure, and that a decision may also be taken to make no award in response to the tenders submitted. The amount(s) of the processing securities must be fixed accordingly.
(2) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,
HAS ADOPTED THIS REGULATION:
Article 1
The maximum aid and processing securities applying for the 130th individual invitation to tender, under the standing invitation to tender provided for in Regulation (EC) No 2571/97, shall be fixed as indicated in the Annex hereto.
Article 2
This Regulation shall enter into force on 15 November 2003.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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Regulation (EC) No 2560/2001 of the European Parliament and of the Council
of 19 December 2001
on cross-border payments in euro
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 95(1) thereof,
Having regard to the proposal from the Commission(1),
Having regard to the opinion of the Economic and Social Committee(2),
Having regard to the opinion of the European Central Bank(3),
Acting in accordance with the procedure laid down in Article 251 of the Treaty(4),
Whereas:
(1) Directive 97/5/EC of the European Parliament and of the Council of 27 January 1997 on cross-border credit transfers(5) sought to improve cross-border credit transfer services and notably their efficiency. The aim was to enable in particular consumers and small and medium-sized enterprises to make credit transfers rapidly, reliably and cheaply from one part of the Community to another. Such credit transfers and cross-border payments in general are still extremely expensive compared to payments at national level. It emerges from the findings of a study undertaken by the Commission and released on 20 September 2001 that consumers are given insufficient or no information on the cost of transfers, and that the average cost of cross-border credit transfers has hardly changed since 1993 when a comparable study was carried out.
(2) The Commission's Communication to the European Parliament and the Council of 31 January 2000 on Retail Payments in the Internal Market, together with the European Parliament Resolutions of 26 October 2000 on the Commission Communication and of 4 July 2001 on means to assist economic actors in switching to the euro, and the reports of the European Central Bank of September 1999 and September 2000 on improving cross-border payment services have each underlined the urgent need for effective improvements in this field.
(3) The Commission's Communication to the European Parliament, the Council, the Economic and Social Committee, the Committee of the Regions and the European Central Bank of 3 April 2001 on the preparations for the introduction of euro notes and coins announced that the Commission would consider using all the instruments at its disposal and would take all the steps necessary to ensure that the costs of cross-border transactions were brought more closely into line with the costs of domestic transactions, thus making the concept of the euro zone as a "domestic payment area" tangible and transparently clear to citizens.
(4) Compared with the objective that was reaffirmed when euro book money was introduced, namely to achieve an, if not uniform, at least similar charge structure for the euro, there have been no significant results in terms of reducing the cost of cross-border payments compared to internal payments.
(5) The volume of cross-border payments is growing steadily as completion of the internal market takes place. In this area without borders, payments have been further facilitated by the introduction of the euro.
(6) The fact that the level of charges for cross-border payments continues to remain higher than the level of charges for internal payments is hampering cross-border trade and therefore constitutes an obstacle to the proper functioning of the internal market. This is also likely to affect confidence in the euro. Therefore, in order to facilitate the functioning of the internal market, it is necessary to ensure that charges for cross-border payments in euro are the same as charges for payments made in euro within a Member State, which will also bolster confidence in the euro.
(7) For cross-border electronic payment transactions in euro, the principle of equal charges should apply, taking account of the adjustment periods and the institutions' extra workload relating to the transition to the euro, as from 1 July 2002. In order to allow the implementation of the necessary infrastructure and conditions, a transitional period for cross-border credit transfers should apply until 1 July 2003.
(8) At present, it is not advisable to apply the principle of uniform charges for paper cheques as by nature they cannot be processed as efficiently as the other means of payment, in particular electronic payments. However, the principle of transparent charges should also apply to cheques.
(9) In order to allow a customer to assess the cost of a cross-border payment, it is necessary that he be informed of the charges applied and any modification to them. The same holds for the case that a currency other than the euro is involved in the cross-border euro-payment transaction.
(10) This Regulation does not affect the possibility for institutions to offer an all-inclusive fee for different payment services, provided that this does not discriminate between cross-border and national payments.
(11) It is also important to provide for improvements to facilitate the execution of cross-border payments by payment institutions. In this respect, standardisation should be promoted as regards, in particular, the use of the International Bank Account Number (IBAN)(6) and the Bank Identifier Code (BIC)(7) necessary for automated processing of cross-border credit transfers. The widest use of these codes is considered to be essential. In addition, other measures which entail extra costs should be removed in order to lower the charges to customers for cross-border payments.
(12) To lighten the burden on institutions that carry out cross-border payments, it is necessary to gradually remove the obligations concerning regular national declarations for the purposes of balance-of-payments statistics.
(13) In order to ensure that this Regulation is observed, the Member States should ensure that there are adequate and effective procedures for lodging complaints or appeals for settling any disputes between the originator and his institution or between the beneficiary and his institution, where applicable using existing procedures.
(14) It is desirable that not later than 1 July 2004 the Commission should present a report on the application of this Regulation.
(15) Provision should be made for a procedure whereby this Regulation can also be applied to cross-border payments made in a currency of another Member State where that Member State so decides,
HAVE ADOPTED THIS REGULATION:
Article 1
Subject matter and scope
This Regulation lays down rules on cross-border payments in euro in order to ensure that charges for those payments are the same as those for payments in euro within a Member State.
It shall apply to cross-border payments in euro up to EUR 50000 within the Community.
This Regulation shall not apply to cross-border payments made between institutions for their own account.
Article 2
Definitions
For the purposes of this Regulation, the following definitions shall apply:
(a) "cross-border payments" means:
(i) "cross-border credit transfers" being transactions carried out on the initiative of an originator via an institution or its branch in one Member State, with a view to making an amount of money available to a beneficiary at an institution or its branch in another Member State; the originator and the beneficiary may be one and the same person,
(ii) "cross-border electronic payment transactions" being:
- the cross-border transfers of funds effected by means of an electronic payment instrument, other than those ordered and executed by institutions,
- cross-border cash withdrawals by means of an electronic payment instrument and the loading (and unloading) of an electronic money instrument at cash dispensing machines and automated teller machines at the premises of the issuer or an institution under contract to accept the payment instrument,
(iii) "cross-border cheques" being those paper cheques defined in the Geneva Convention providing uniform laws for cheques of 19 March 1931 drawn on an institution located within the Community and used for cross-border transactions within the Community;
(b) "electronic payment instrument" means a remote access payment instrument and electronic money instrument that enables its holder to effect one or more electronic payment transactions;
(c) "remote access payment instrument" means an instrument enabling a holder to access funds held on his/her account at an institution, whereby payment may be made to a payee and normally requires a personal identification code and/or any other similar proof of identity. The remote access payment instrument includes in particular payment cards (whether credit, debit, deferred debit or charge cards) and cards having phone- and home-banking applications. This definition does not include cross-border credit transfers;
(d) "electronic money instrument" means a reloadable payment instrument, whether a stored-value card or a computer memory, on which value units are stored electronically;
(e) "institution" means any natural or legal person which, by way of business, executes cross-border payments;
(f) "charges levied" means any charge levied by an institution and directly linked to a cross-border payment transaction in euro.
Article 3
Charges for cross-border electronic payment transactions and credit transfers
1. With effect from 1 July 2002, charges levied by an institution in respect of cross-border electronic payment transactions in euro up to EUR 12500 shall be the same as the charges levied by the same institution in respect of corresponding payments in euro transacted within the Member State in which the establishment of that institution executing the cross-border electronic payment transaction is located.
2. With effect from 1 July 2003 at the latest, charges levied by an institution in respect of cross-border credit transfers in euro up to EUR 12500 shall be the same as the charges levied by the same institution in respect of corresponding credit transfers in euro transacted within the Member State in which the establishment of that institution executing the cross-border transfer is located.
3. With effect from 1 January 2006 the amount EUR 12500 shall be raised to EUR 50000.
Article 4
Transparency of charges
1. An institution shall make available to its customers in a readily comprehensible form, in writing, including, where appropriate, in accordance with national rules, by electronic means, prior information on the charges levied for cross-border payments and for payments effected within the Member State in which its establishment is located.
Member States may stipulate that a statement warning consumers of the charges relating to the cross-border use of cheques must appear on cheque books.
2. Any modification of the charges shall be communicated in the same way as indicated in paragraph 1 in advance of the date of application.
3. Where institutions levy charges for exchanging currencies into and from euro, institutions shall provide their customers with:
(a) prior information on all the exchange charges which they propose to apply; and
(b) specific information on the various exchange charges which have been applied.
Article 5
Measures for facilitating cross-border transfers
1. An institution shall, where applicable, communicate to each customer upon request his International Bank Account Number (IBAN) and that institution's Bank Identifier Code (BIC).
2. The customer shall, upon request, communicate to the institution carrying out the transfer the IBAN of the beneficiary and the BIC of the beneficiary's institution. If the customer does not communicate the above information, additional charges may be levied on him by the institution. In this case, the institution must provide customers with information on the additional charges in accordance with Article 4.
3. With effect from 1 July 2003, institutions shall indicate on statements of account of each customer, or in an annex thereto, his IBAN and the institution's BIC.
4. For all cross-border invoicing of goods and services in the Community, a supplier who accepts payment by transfer shall communicate his IBAN and the BIC of his institution to his customers.
Article 6
Obligations of the Member States
1. Member States shall remove with effect from 1 July 2002 at the latest any national reporting obligations for cross-border payments up to EUR 12500 for balance-of-payment statistics.
2. Member States shall remove with effect from 1 July 2002 at the latest any national obligations as to the minimum information to be provided concerning the beneficiary which prevent automation of payment execution.
Article 7
Compliance with this Regulation
Compliance with this Regulation shall be guaranteed by effective, proportionate and deterrent sanctions.
Article 8
Review clause
Not later than 1 July 2004, the Commission shall submit to the European Parliament and to the Council a report on the application of this Regulation, in particular on:
- changes in cross-border payment system infrastructures,
- the advisability of improving consumer services by strengthening the conditions of competition in the provision of cross-border payment services,
- the impact of the application of this Regulation on charges levied for payments made within a Member State,
- the advisability of increasing the amount provided for in Article 6(1) to EUR 50000 as from 1 January 2006, taking into account any consequences for undertakings.
This report shall be accompanied, where appropriate, by proposals for amendments.
Article 9
Entry into force
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Communities.
This Regulation shall also apply to cross-border payments made in the currency of another Member State when the latter notifies the Commission of its decision to extend the Regulation's application to its currency. The notification shall be published in the Official Journal by the Commission. The extension shall take effect 14 days after the said publication.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION DECISION of 15 November 1994 amending the information contained in the list in the Annex to Commission Regulation (EEC) No 55/87 establishing the list of vessels exceeding eight metres length overall permitted to use beam trawls within certain coastal areas of the Community (94/757/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 3094/86 of 7 October 1986 laying down certain technical measures for the conservation of fishery resources (1), as last amended by Regulation (EEC) No 3919/92 (2),
Having regard to Commission Regulation (EEC) No 55/87 of 30 December 1986 establishing the list of vessels exceeding eight metres length overall permitted to use beam trawls within certain coastal areas of the Community (3), as last amended by Regulation (EC) No 3410/93 (4), and in particular Article 3 thereof,
Whereas the authorities of the Member State concerned have applied for the information in the list provided for in Article 9 (3) (b) of Regulation (EEC) No 3094/86 to be amended; whereas the said authorities have provided all the information supporting their applications pursuant to Article 3 of Regulation (EEC) No 55/87; whereas it has been found that the information complies with the requirements; whereas, therefore, the information in the list annexed to the Regulation should be amended,
HAS ADOPTED THIS DECISION:
Article 1
The information in the list annexed to Regulation (EEC) No 55/87 is amended as shown in the Annex hereto.
Article 2
This Decision is addressed to the Member States.
Done at Brussels, 15 November 1994. | [
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COMMISSION DECISION of 16 December 1997 approving the multiannual guidance programme for the fishing fleet of Denmark for the period from 1 January 1997 to 31 December 2001 (Only the Danish text is authentic) (98/126/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 3699/93 of 21 December 1993 laying down the criteria and arrangements regarding Community structural assistance in the fisheries and aquaculture sector and the processing and marketing of its products (1) as last amended by Regulation (EC) No 25/97 (2), and in particular Articles 5 and 6 thereof,
Having regard to Council Decision 97/413/EC of 26 June 1997 concerning the objectives and detailed rules for restructuring the Community fisheries sector for the period from 1 January 1997 to 31 December 2001 with a view to achieving a balance on a sustainable basis between resources and their exploitation (3) and in particular Article 9(1) thereof,
Whereas Decision 97/413/EC was adopted pursuant to the provisions of Article 11 of Council Regulation (EEC) No 3760/92 of 20 December 1992 establishing a Community system for fisheries and aquaculture (4), as amended by the Act of Accession of Austria, Finland and Sweden;
Whereas Denmark, hereinafter referred to as 'the Member State`, on 27 June 1997, in accordance with Article 6(1) of Decision 97/413/EC, submitted to the Commission a fishing effort limitation programme for the period from 1 January 1997 to 31 December 2001, and has supplemented this programme by further information at later dates; whereas Article 9(1) of Decision 97/413/EC provides that the Commission shall adopt the multiannual guidance programmes (MAGP) for the fishing fleets of individual Member States no later than 30 November 1997;
Whereas Article 6(2) of Decision 97/413/EC provides that capacity reductions shall be ensured by the establishment in each Member State of a permanent regime to control the renewal of the fleet, which will determine, segment by segment, the ratio of entries/exits of vessels; whereas the programmes submitted by Member States either contain no information on this issue whatsoever or are unsatisfactory; whereas Member States should therefore communicate the necessary information to the Commission at a later stage;
Whereas Article 7(1) of Decision 97/413/EC provides that the starting point for the objectives fixed for the fishing fleets for 31 December 2001 shall be the fleet objectives fixed by the previous programme for 31 December 1996;
Whereas the objectives fixed by the previous programme should be adjusted in cases where this is justified by new information supplied by the Member State concerned;
Whereas, pursuant to Article 7(2) of Decision 97/413/EC, the particular situation of the fleet of each Member State concerned must be taken into account in fixing the objectives applicable to that fleet;
Whereas Decision 97/413/EC, and in particular Article 9(1) thereof, requires the fixing of annual intermediate targets; whereas since a large part of the first year of the period covered by the programmes will have elapsed at the time of the adoption of the present Decision it is not appropriate to set an intermediate objective for 1997;
Whereas, pursuant to Article 9(1) of Decision 97/413/EC, the Commission shall adopt the detailed rules for the implementation of that Decision; whereas it is useful to clarify certain concepts;
Whereas the starting point for calculating the intermediate and final fleet objectives under MAGP IV are the fleet objectives fixed by the previous programmes for 31 December 1996 (MAGP III); whereas the tonnage objectives set by MAGP III were expressed in gross registered tonnes (GRT), but the MAGP IV objectives must be expressed in units of gross tonnes (GT); whereas not all Member States have submitted GT values for all fishing vessels of the fleet concerned notwithstanding their obligation to measure or estimate the GT of all vessels in their fleet, and to transmit this information to the Commission;
Whereas, in those circumstances, the Commission must, using a practical approach, estimate the missing GT values in order to provisionally determine that Member State's MAGP IV intermediate and final objectives on the basis of those estimates;
Whereas however the Commission cannot accept any claims by Member States that fishing effort and/or capacity has been reduced in as far as they relate to vessels for which the Member State concerned has not fulfilled its obligation to transmit at GT value or estimate to the Commission, since the exact amount of that reduction is not verifiable;
Whereas, in the absence of the required GT tonnage values measured or estimated in accordance with the provisions of Council Regulation (EC) No 2930/86 of 22 September 1986 defining the characteristics of fishing vessels (5), as amended by Regulation (EC) No 3259/94 (6) and implemented by Commission Decision 95/84/EC (7), the Commission will be unable to verify the percentage changes in the fleet capacity or fishing effort represented by changes in the capacity or activity of individual vessels, or by vessel entries or exits to and from the fleet; whereas the Commission will therefore have to assess whether the fishing effort reductions applied to vessels for which the required GT values are available have been sufficient to be almost certain that a Member State has reached its MAGP IV objectives;
Whereas, since the starting point for the MAGP IV objectives are the final MAGP III objectives, a Member State cannot be deemed to have reached either intermediate or final MAGP IV objectives until it has fulfilled its obligations under MAGP III, and in particular the obligation to reach at least 55 % of the MAGP III obligations by reductions in capacity,
Whereas the segmentation of the fleet must take into account the segmentation adopted by the previous programme;
Whereas in accordance with Commission Regulation (EC) No 109/94 of 19 January 1994 concerning the Community register of fishing vessels (8), as last amended by Regulation (EC) No 493/96 (9), each Member State must communicate all changes to the situation of the fishing fleet and the evolution of fishing effort by fishery;
Whereas the calculation of the objectives of the programme is based on information supplied by the Member State; whereas it may be necessary to revise the objectives if this information is later found to have been inaccurate;
Whereas the measures provided for in this Decision are in accordance with the opinion of the Management Committee for Fisheries and Aquaculture,
HAS ADOPTED THIS DECISION:
Article 1
The multiannual guidance programme for the fishing fleet of Denmark for the period 1 January 1997 to 31 December 2001, as forwarded on 27 June 1997 and subsequently supplemented, is hereby approved, subject to the conditions laid down in this Decision and the Annex thereto.
Article 2
The Member State shall ensure that any reductions in capacity or fishing effort that are required to meet the final objectives of the programme are achieved progressively. To this end intermediate objectives are set such that at least one quarter of the reductions are achieved by 31 December 1998, half of the reductions are achieved by 31 December 1999 and three-quarters of the reductions are achieved by 31 December 2000.
In order to ensure that the final and intermediate objectives of the programme will be met, the Member State shall communicate to the Commission for approval the regime of entries/exits of vessels referred to in Article 6(2) of Decision 97/413/EC.
Article 3
1. The following units shall be used to measure whether the final and intermediate MAGP IV objectives have been met:
(i) the capacity of a vessel is measured both in terms of its tonnage expressed in gross tonnes (GT) and in terms of its power measured in kW according to the provisions of Regulation (EC) No 2930/86;
(ii) the fishing activity of a vessel is measured in days at sea in accordance with Annex VI to Regulation (EC) No 109/94;
(iii) in accordance with Annex VI to Regulation (EC) No 109/94 the fishing effort of a vessel is measured both as tonnage effort, defined as the product of its activity and its tonnage expressed in GT, and as power effort, defined as the product of its activity and its power expressed in kW.
2. Active and passive gears correspond to the lists of towed and static gears respectively in Annex I, Table 2 to Regulation (EC) No 109/94, with the exception of purse seines which are considered to be active gears for the purposes of the present Decision.
3. Fleet segments and, if applicable, fisheries are defined as shown in the Annex and in accordance with point 1 of the additional provisions thereof.
Article 4
1. Until such time as a Member State has fulfilled its obligations pursuant to Regulation (EEC) No 2930/86 to submit a measured or duly estimated GT value of a vessel, for the purposes of MAGP IV, the GT of that vessel shall be estimated by the Commission as being equivalent to the tonnage of that vessel expressed in GRT.
2. Any fishing effort reduction, including capacity reductions, claimed by a Member State shall not be taken into account by the Commission unless the Member State has fulfilled its obligation pursuant to Regulation (EEC) No 2930/86 to furnish the Commission with the GT value or estimate of the vessel concerned.
3. If a Member State has not transmitted all the values or estimates of GT required pursuant to Regulation (EEC) No 2930/86 necessary in order to determine whether that Member State has reached an intermediate or final objective, the Commission will assess whether the information on tonnage that has been supplied to it is nevertheless sufficient to assume that the Member State concerned has reached that objective. If the Commission concludes that this is the case, it shall consider that the conditions for granting modernisation and construction aid laid down in Article 10 of Regulation (EC) No 3699/93 have been fulfilled.
Article 5
As long as a Member State has not fulfilled its global final obligations under MAGP III, and notably the obligation to achieve at least 55 % of the reduction objectives under MAGP III by capacity reductions, it shall be deemed not to have fulfilled its global intermediate and/or final obligations under MAGP IV.
Article 6
In order to monitor and control the implementation of the programme, the Member States shall communicate all changes to the situation of the fishing fleet and the evolution of fishing effort by fishery according to the procedures laid down in Regulation (EC) No 109/94.
The annual communication from the Commission to the Council and to the European Parliament on the progress of the MAGP IV provided for in Article 6 of Regulation (EC) No 3699/93, shall be based on the information contained in the fishing vessel register of the Community and may incorporate additional information contained in the reports communicated by the Member States in accordance with Article 6 of Regulation (EC) No 3699/93.
Article 7
The objectives of the programme are indicated in the Annex. These objectives may be revised by the Commission, pursuant to the procedure laid down in Article 18 of Regulation (EEC) No 3760/92, whenever information gathered in order to calculate the objectives, notably concerning the composition of the catches by segment or by fishery, the starting levels of effort and the GT values or estimates, is found to have been inaccurate.
Article 8
This Decision is addressed to the Kingdom of Denmark.
It shall enter into force from 1 January 1997.
Done at Brussels, 16 December 1997. | [
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Commission Regulation (EC) No 195/2003
of 31 January 2003
on the issue of system B export licences in the fruit and vegetables sector
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Commission Regulation (EC) No 1961/2001 of 8 October 2001 on detailed rules for implementing Council Regulation (EC) No 2200/96 as regards export refunds on fruit and vegetables(1), as last amended by Regulation (EC) No 1176/2002(2), and in particular Article 6(6) thereof,
Whereas:
(1) Commission Regulation (EC) No 2201/2002(3) fixes the indicative quantities for system B export licences other than those sought in the context of food aid.
(2) In the light of the information available to the Commission today, there is a risk that the indicative quantities laid down for the current export period for lemons will shortly be exceeded. This overrun will prejudice the proper working of the export refund scheme in the fruit and vegetables sector.
(3) To avoid this situation, applications for system B licences for lemons after 1 February 2003 should be rejected until the end of the current export period,
HAS ADOPTED THIS REGULATION:
Article 1
Applications for system B export licences for lemons submitted pursuant to Article 1 of Regulation (EC) No 2201/2002, export declarations for which are accepted after 1 February 2003 and before 16 March 2003, are hereby rejected.
Article 2
This Regulation shall enter into force on 1 February 2003.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 31 January 2003. | [
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COMMISSION REGULATION (EC) No 1569/95 of 30 June 1995 fixing the representative prices and the additional import duties for molasses in the sugar sector
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1785/81 of 30 June 1981 on the common organization of the market in sugar (1), as last amended by Regulation (EC) No 1101/95 (2),
Having regard to Commission Regulation (EC) No 1422/95 of 23 June 1995 laying down detailed rules of application for improts of molasses in the sugar sector and amending Regulation (EEC) No 785/68 (3), and in particular Articles 1 (2) and 3 (1) thereof,
Whereas Regulation (EC) No 1422/95 stipulates that the cif import price for molasses, hereinafter referred to as the 'representative price`, should be set in accordance with Commission Regulation (EEC) No 785/68 (4); whereas that price should be fixed for the standard quality defined in Article 1 of the above Regulation;
Whereas the representative price for molasses is calculated at the frontier crossing point into the Community, in this case Amsterdam; whereas that price must be based on the most favourable purchasing opportunities on the world market established on the basis of the quotations or prices on that market adjusted for any deviations from the standard quality; whereas the standard quality for molasses is defined in Regulation (EEC) No 785/68;
Whereas, when the most favourable purchasing opportunities on the world market are being established, account must be taken of all available information on offers on the world market, on the prices recorded on important third-country markets and on sales concluded in international trade of which the Commission is aware, either directly or through the Member States; whereas, under Article 7 of Regulation (EEC) No 785/68, the Commission may for this purpose take an average of several prices as a basis, provided that this average is representative of actual market trends;
Whereas the information must be disregarded if the goods concerned are not of sound and fair marketable quality or if the price quoted in the offer relates only to a small quantity that is not representative of the market; whereas offer prices which can be regarded as not representative of actual market trends must also be disregarded;
Whereas, if information on molasses of the standard quality is to be comparable, prices must, depending on the quality of the molasses offered, be increased or reduced in the light of the results achieved by applying Article 6 of Regulation (EEC) No 785/68;
Whereas a representative price may be left unchanged by way of exception for a limited period if the offer price which served as a basis for the previous calculation of the representative price is not available to the commission and if the offer prices which are available and which appear not to be sufficiently representative of actual market trends would entail sudden and considerable changes in the representative price;
Whereas where there is a difference between the trigger price for the product in question and the representative price, additional import duties should be fixed under the conditions set out in Article 3 of Regulation (EC) No 1422/95; whereas should the import duties be suspended pursuant to Article 5 of Regulation (EC) No 1422/95, specific amounts for these duties should be fixed;
Whereas application of these provisions will have the effect of fixing the representative prices and the additional import duties for the products in question as set out in the Annex to this Regulation;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Sugar,
HAS ADOPTED THIS REGULATION:
Article 1
The representative prices and the additional duties applying to improts of the products referred to in Article 1 of Regulation (EC) No 1422/95 are fixed in the Annex hereto.
Article 2
This Regulation shall enter into force on 1 July 1995.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 30 June 1995. | [
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COMMISSION REGULATION (EC) No 1010/2007
of 30 August 2007
fixing the export refunds on cereals and on wheat or rye flour, groats and meal
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals (1), and in particular Article 13(3) thereof,
Whereas:
(1)
Article 13 of Regulation (EC) No 1784/2003 provides that the difference between quotations or prices on the world market for the products listed in Article 1 of that Regulation and prices for those products in the Community may be covered by an export refund.
(2)
The refunds must be fixed taking into account the factors referred to in Article 1 of Commission Regulation (EC) No 1501/95 of 29 June 1995 laying down certain detailed rules under Council Regulation (EEC) No 1766/92 on the granting of export refunds on cereals and the measures to be taken in the event of disturbance on the market for cereals (2).
(3)
As far as wheat and rye flour, groats and meal are concerned, when the refund on these products is being calculated, account must be taken of the quantities of cereals required for their manufacture. These quantities were fixed in Regulation (EC) No 1501/95.
(4)
The world market situation or the specific requirements of certain markets may make it necessary to vary the refund for certain products according to destination.
(5)
The refund must be fixed once a month. It may be altered in the intervening period.
(6)
It follows from applying the detailed rules set out above to the present situation on the market in cereals, and in particular to quotations or prices for these products within the Community and on the world market, that the refunds should be as set out in the Annex hereto.
(7)
The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,
HAS ADOPTED THIS REGULATION:
Article 1
The export refunds on the products listed in Article 1(a), (b) and (c) of Regulation (EC) No 1784/2003, excluding malt, exported in the natural state, shall be as set out in the Annex hereto.
Article 2
This Regulation shall enter into force on 1 September 2007.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 30 August 2007. | [
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Commission Regulation (EC) No 1555/2001
of 30 July 2001
amending Regulation (EEC) No 1859/82 concerning the selection of returning holdings for the purpose of determining incomes of agricultural holdings
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation No 79/65/EEC of 15 June 1965 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Economic Community(1), as last amended by Regulation (EC) No 1256/97(2), and in particular Articles 4(4) and 6(2) thereof,
Whereas:
(1) Article 4 of Regulation No 79/65/EEC defines that the field of survey shall cover the agricultural holdings having an economic size equal to, or greater than, a threshold expressed in European size units (ESU) within the meaning of Annex III to Commission Decision 85/377/EEC of 7 June 1985 establishing a Community typology for agricultural holdings(3), as last amended by Decision 1999/725/EC(4).
(2) Article 2 of Commission Regulation (EEC) No 1859/82 of 12 July 1982 concerning the selection of returning holdings for the purpose of determining incomes of agricultural holdings(5), as last amended by Regulation (EC) No 285/2000(6), sets the thresholds for 1995 and subsequent accounting years.
(3) The structural change has lead to a decrease in the number of the smallest holdings and in their contribution to the total output of agriculture, thereby making their use unnecessary in order for the field of survey to cover the most relevant part of the agricultural activity (at least 90 % of total standard gross margin).
(4) In the case of Italy it is advisable to raise the threshold from 2 ESU to 4 ESU but for practical reasons this modification cannot be implemented until the accounting year 2002.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Community Committee on the Farm Accountancy Data Network,
HAS ADOPTED THIS REGULATION:
Article 1
Article 2 of Regulation (EEC) No 1859/82 is replaced by the following text: "Article 2
For the 2001 accounting year (a period of 12 consecutive months beginning between 1 January and 1 July in 2001) and for subsequent accounting years, the threshold as referred to in Article 4 of Regulation No 79/65/EEC in ESU shall be as follows:
TABLE
For Italy the threshold as defined in the first subparagraph will be 4 ESU for the 2002 accounting year (a period of 12 consecutive months beginning between 1 January and 1 July 2002) and for subsequent accounting years."
Article 2
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
It shall apply from the 2001 accounting year.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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Commission Regulation (EC) No 819/2002
of 16 May 2002
fixing the export refunds on milk and milk products
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products(1), as last amended by Commission Regulation (EC) No 509/2002(2), and in particular Article 31(3) thereof,
Whereas:
(1) Article 31 of Regulation (EC) No 1255/1999 provides that the difference between prices in international trade for the products listed in Article 1 of that Regulation and prices for those products within the Community may be covered by an export refund within the limits resulting from agreements concluded in accordance with Article 300 of the Treaty.
(2) Regulation (EC) No 1255/1999 provides that when the refunds on the products listed in Article 1 of the abovementioned Regulation, exported in the natural state, are being fixed, account must be taken of:
- the existing situation and the future trend with regard to prices and availabilities of milk and milk products on the Community market and prices for milk and milk products in international trade,
- marketing costs and the most favourable transport charges from Community markets to ports or other points of export in the Community, as well as costs incurred in placing the goods on the market of the country of destination,
- the aims of the common organisation of the market in milk and milk products which are to ensure equilibrium and the natural development of prices and trade on this market,
- the limits resulting from agreements concluded in accordance with Article 300 of the Treaty, and
- the need to avoid disturbances on the Community market, and
- the economic aspect of the proposed exports.
(3) Article 31(5) of Regulation (EC) No 1255/1999 provides that when prices within the Community are being determined account should be taken of the ruling prices which are most favourable for exportation, and that when prices in international trade are being determined particular account should be taken of:
(a) prices ruling on third country markets;
(b) the most favourable prices in third countries of destination for third country imports;
(c) producer prices recorded in exporting third countries, account being taken, where appropriate, of subsidies granted by those countries; and
(d) free-at-Community-frontier offer prices.
(4) Article 31(3) of Regulation (EC) No 1255/1999 provides that the world market situation or the specific requirements of certain markets may make it necessary to vary the refund on the products listed in Article 1 of the abovementioned Regulation according to destination.
(5) Article 31(3) of Regulation (EC) No 1255/1999 provides that the list of products on which export refunds are granted and the amount of such refunds should be fixed at least once every four weeks; the amount of the refund may, however, remain at the same level for more than four weeks.
(6) In accordance with Article 16 of Commission Regulation (EC) No 174/1999 of 26 January 1999 on specific detailed rules for the application of Council Regulation (EC) No 804/68 as regards export licences and export refunds on milk and milk products(3), as last amended by Regulation (EC) No 787/2002(4), the refund granted for milk products containing added sugar is equal to the sum of the two components; one is intended to take account of the quantity of milk products and is calculated by multiplying the basic amount by the milk products content in the product concerned; the other is intended to take account of the quantity of added sucrose and is calculated by multiplying the sucrose content of the entire product by the basic amount of the refund valid on the day of exportation for the products listed in Article 1(1)(d) of Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector(5), as amended by Commission Regulation (EC) No 680/2002(6), however, this second component is applied only if the added sucrose has been produced using sugar beet or cane harvested in the Community.
(7) Commission Regulation (EEC) No 896/84(7), as last amended by Regulation (EEC) No 222/88(8), laid down additional provisions concerning the granting of refunds on the change from one milk year to another; those provisions provide for the possibility of varying refunds according to the date of manufacture of the products.
(8) For the calculation of the refund for processed cheese provision must be made where casein or caseinates are added for that quantity not to be taken into account.
(9) It follows from applying the rules set out above to the present situation on the market in milk and in particular to quotations or prices for milk products within the Community and on the world market that the refund should be as set out in the Annex to this Regulation.
(10) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,
HAS ADOPTED THIS REGULATION:
Article 1
The export refunds referred to in Article 31 of Regulation (EC) No 1255/1999 on products exported in the natural state shall be as set out in the Annex.
Article 2
This Regulation shall enter into force on 17 May 2002.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 16 May 2002. | [
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*****
COMMISSION REGULATION (EEC) No 3385/87
of 11 November 1987
re-establishing the levying of customs duties on bovine cattle leather and equine leather falling within subheading 41.02 ex C of the Common Customs Tariff, originating in Pakistan and Argentina, to which the preferential tariff arrangements set out in Council Regulation (EEC) No 3924/86 apply
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 3924/86 of 16 December 1986 applying generalized tariff preferences for 1987 in respect of certain industrial products originating in developing countries (1), and in particular Article 15 thereof,
Whereas, pursuant to Articles 1 and 12 of Regulation (EEC) No 3924/86, suspension of customs duties shall be accorded to each of the countries or territories listed in Annex III other than those listed in column 4 of Annex I, within the framework of the preferential tariff ceiling fixed in column 9 of Annex I;
Whereas, as provided for in Article 13 of that Regulation, as soon as the individual ceilings in question are reached at Community level, the levying of customs duties on imports of the products in question originating in each of the countries and territories concerned may at any time be re-established;
Whereas, in the case of bovine cattle leather and equine leather falling within subheading 41.02 ex C of the Common Customs Tariff, originating in Pakistan and Argentina, the individual ceiling was fixed at 6 000 000 ECU; whereas, on 2 November 1987, imports of these products into the Community originating in Pakistan and Argentina reached the ceiling in question after being charged thereagainst; whereas it is appropriate to re-establish the levying of customs duties in respect of the products in question against Pakistan and Argentina,
HAS ADOPTED THIS REGULATION:
Article 1
As from 15 November 1987, the levying of customs duties, suspended pursuant to Regulation (EEC) No 3924/86, shall be re-established on imports into the Community of the following products originating in Pakistan and Argentina:
1.2.3 // // // // Order No // CCT heading No and NIMEXE code // Description // // // // 10.0520 // 41.02 (41.02-21, 28, 31, 32, 35, 37, 98) // Bovine cattle leather (including buffalo leather) and equine leather except leather falling within heading No 41.06 or 41.08: ex c. Other, excluding leather not further prepared than tanned // // //
Article 2
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 11 November 1987. | [
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COMMISSION REGULATION (EC) No 398/2005
of 10 March 2005
determining the world market price for unginned cotton
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Protocol 4 on cotton, annexed to the Act of Accession of Greece, as last amended by Council Regulation (EC) No 1050/2001 (1),
Having regard to Council Regulation (EC) No 1051/2001 of 22 May 2001 on production aid for cotton (2), and in particular Article 4 thereof,
Whereas:
(1)
In accordance with Article 4 of Regulation (EC) No 1051/2001, a world market price for unginned cotton is to be determined periodically from the price for ginned cotton recorded on the world market and by reference to the historical relationship between the price recorded for ginned cotton and that calculated for unginned cotton. That historical relationship has been established in Article 2(2) of Commission Regulation (EC) No 1591/2001 of 2 August 2001 laying down detailed rules for applying the cotton aid scheme (3). Where the world market price cannot be determined in this way, it is to be based on the most recent price determined.
(2)
In accordance with Article 5 of Regulation (EC) No 1051/2001, the world market price for unginned cotton is to be determined in respect of a product of specific characteristics and by reference to the most favourable offers and quotations on the world market among those considered representative of the real market trend. To that end, an average is to be calculated of offers and quotations recorded on one or more European exchanges for a product delivered cif to a port in the Community and coming from the various supplier countries considered the most representative in terms of international trade. However, there is provision for adjusting the criteria for determining the world market price for ginned cotton to reflect differences justified by the quality of the product delivered and the offers and quotations concerned. Those adjustments are specified in Article 3(2) of Regulation (EC) No 1591/2001.
(3)
The application of the above criteria gives the world market price for unginned cotton determined hereinafter,
HAS ADOPTED THIS REGULATION:
Article 1
The world price for unginned cotton as referred to in Article 4 of Regulation (EC) No 1051/2001 is hereby determined as equalling 19,209 EUR/100 kg.
Article 2
This Regulation shall enter into force on 11 March 2005.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 10 March 2005. | [
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Commission Regulation (EC) No 1749/2001
of 31 August 2001
on the issue of system B export licences in the fruit and vegetables sector
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Commission Regulation (EC) No 2190/96 of 14 November 1996 on detailed rules for implementing Council Regulation (EC) No 2200/96 as regards export refunds on fruit and vegetables(1), as last amended by Regulation (EC) No 298/2000(2), and in particular Article 5(5) thereof,
Whereas:
(1) Commission Regulation (EC) No 1185/2001(3) fixes the indicative quantities for system B export licences other than those sought in the context of food aid.
(2) In the light of the information available to the Commission today, there is a risk that the indicative quantities laid down for the current export period for apples will shortly be exceeded. This overrun will prejudice the proper working of the export refund scheme in the fruit and vegetables sector.
(3) To avoid this situation, applications for system B licences for apples exported after 31 August 2001 should be rejected until the end of the current export period,
HAS ADOPTED THIS REGULATION:
Article 1
Applications for system B export licences for apples submitted pursuant to Article 1 of Regulation (EC) No 1185/2001, export declarations for which are accepted after 31 August 2001 and before 17 September 2001, are hereby rejected.
Article 2
This Regulation shall enter into force on 1 September 2001.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 31 August 2001. | [
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COMMISSION DECISION of 14 November 1994 establishing the ecological criteria for the award of the Community eco-label to soil improvers (94/923/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 880/92 of 23 March 1992 on a Community eco-label award scheme (1), and in particular the second subparagraph of Article 5 (1) thereof,
Whereas the first subparagraph of Article 5 (1) of Regulation (EEC) No 880/92 provides that the conditions for the award of the Community eco-label shall be defined by product group;
Whereas Article 10 (2) of Regulation (EEC) No 880/92 states that the environmental performance of a product shall be assessed by reference to the specific criteria for product groups;
Whereas in accordance with Article 6 of Regulation (EEC) No 880/92 the Commission has consulted the principal interest groups within a consultation forum;
Whereas the measures set out in this Decision are in accordance with the opinion of the committee set up under Article 7 of Regulation (EEC) No 880/92,
HAS ADOPTED THIS DECISION:
Article 1
The product group 'soil improvers' shall mean:
'Materials sold as branded products for hobby gardeners to be added to the soil mainly to improve its physical and/or biological condition without causing harmful effects.'
Article 2
The environmental performance of the product group as defined in Article 1 shall be assessed by reference to the specific ecological criteria set out in the Annex.
Article 3
The product group definition and the specific ecological criteria for the product group shall be valid for a period of three years from the date on which this Decision takes effect.
Article 4
For administrative purposes, the code number assigned to the product group shall be '003'.
Article 5
This Decision is addressed to the Member States.
Done at Brussels, 14 November 1994. | [
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COUNCIL REGULATION (EEC) No 4155/88 of 29 December 1988 extending the period of application of Regulation (EEC) No 3310/75 on agriculture in the Grand Duchy of Luxembourg
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to the Protocol on the Grand Duchy of Luxembourg annexed thereto,
Having regard to Council Regulation (EEC) No 3310/75 of 16 December 1975 on agriculture in the Grand Duchy of Luxembourg (1), as last amended by Regulation (EEC) No 3914/87 (2), and in particular Article 2 (2) thereof,
Having regard to the proposal from the Commission,
Whereas, under the second subparagraph of Article 1 (1) of the Protocol on the Grand Duchy of Luxembourg, Belgium, Luxembourg and the Netherlands are to apply the system provided for in the third paragraph of Article 6 of the Convention on the Economic Union of Belgium and Luxembourg of 25 July 1921; whereas the period of application of that system was last extended by Regulation (EEC) No 3914/87; whereas the Council has to decide to what extent those provisions should be maintained, amended or discontinued;
Whereas pending a Council decision on the matter in the near future the said system should be extended for a transition period,
HAS ADOPTED THIS REGULATION:
Article 1 In the first subparagraph of Article 2 of Regulation (EEC) No 3310/75, ´31 December 1988' is hereby replaced by ´31 January 1989'.
Article 2 This Regulation shall enter into force on 1 January 1989.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION REGULATION (EC) No 633/2007
of 7 June 2007
laying down requirements for the application of a flight message transfer protocol used for the purpose of notification, coordination and transfer of flights between air traffic control units
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Regulation (EC) No 552/2004 of the European Parliament and of the Council of 10 March 2004 on the interoperability of the European Air Traffic Management network (the interoperability Regulation) (1), and in particular Article 3(1) thereof,
Having regard to Regulation (EC) No 549/2004 of the European Parliament and the Council of 10 March 2004 laying down the framework for the creation of the single European sky (the framework Regulation) (2), and in particular Article 8(2) thereof,
Whereas:
(1)
Information exchanges between flight data processing systems are established between air traffic control units for the purposes of notification, coordination and transfer of flights and for the purposes of civil-military coordination. These information exchanges should rely upon appropriate and harmonised communication protocols to secure their interoperability.
(2)
The European Organisation for the Safety of Air Navigation (Eurocontrol) has been given a mandate in accordance with Article 8(1) of Regulation (EC) No 549/2004 to develop requirements for a flight message transfer protocol to be used for the purpose of notification, coordination and transfer of flights. This Regulation is based on the resulting mandate report of 31 March 2005.
(3)
The Eurocontrol standard for Flight Data Exchange was annexed to Commission Regulation (EC) No 2082/2000 of 6 September 2000 adopting Eurocontrol standards and amending Directive 97/15/EC, adopting Eurocontrol standards and amending Council Directive 93/65/EEC (3), making its use mandatory within the Community in the event of procurement of new flight data processing systems. As Regulation (EC) No 2082/2000 was repealed with effect from 20 October 2005, it is necessary to update Community legislation, so as to ensure the consistency of relevant regulatory provisions.
(4)
It is becoming more and more difficult and costly to maintain Communication equipment and software complying with the Eurocontrol standard for Flight Data Exchange. An appropriate new standard to support the exchange of flight data should therefore be adopted.
(5)
The Transmission Control Protocol together with the Internet Protocol (TCP/IP) is currently considered as the most appropriate basis to meet the communication requirements of flight data exchanges between air traffic control units.
(6)
This Regulation should cover the application of a flight message transfer protocol used for the information exchanges in accordance with Commission Regulation (EC) No 1032/2006 of 6 July 2006 laying down requirements for automatic systems for the exchange of flight data for the purpose of notification, coordination and transfer of flights between air traffic control units (4).
(7)
This Regulation should not cover military operations and training as referred in Article 1(2) of Regulation (EC) No 549/2004.
(8)
In a statement on military issues related to the Single European Sky (5), the Member States committed themselves to cooperate with each other, taking into account national military requirements, in order that the concept of flexible use of airspace is fully and uniformly applied in all Member States by all users of airspace.
(9)
The application of the concept of flexible use of airspace, as defined in Article 2(22) of Regulation (EC) No 549/2004, requires the establishment of systems for the timely exchange of flight data between air traffic service units and controlling military units.
(10)
In accordance with Article 3(3)(d) of Regulation (EC) No 552/2004, implementing rules for interoperability should describe the specific conformity assessment procedures to be used to assess either the conformity or the suitability for use of constituents as well as the verification of systems.
(11)
In accordance with Article 10(2) of Regulation (EC) No 552/2004, the date for the application of the essential requirements and transitional arrangements may be specified by the relevant implementing rules for interoperability.
(12)
Manufacturers and air navigation service providers should be afforded a period of time to develop new constituents and systems in conformity with the new technical requirements.
(13)
The measures provided for in this Regulation are in accordance with the opinion of the Single Sky Committee established by Article 5 of Regulation (EC) No 549/2004,
HAS ADOPTED THIS REGULATION:
Article 1
Subject matter and scope
1. This Regulation lays down requirements for the application of a flight message transfer protocol for information exchanges between flight data processing systems for the purpose of notification, coordination and transfer of flights between air traffic control units and for the purposes of civil-military coordination, in accordance with Regulation (EC) No 1032/2006.
2. This Regulation shall apply to:
(a)
communication systems supporting the coordination procedures between air traffic control units using a peer-to-peer communication mechanism and providing services to general air traffic;
(b)
communication systems supporting the coordination procedures between air traffic services units and controlling military units, using a peer-to-peer communication mechanism.
Article 2
Definitions
For the purpose of this Regulation the definitions in Article 2 of Regulation (EC) No 549/2004 shall apply.
The following definitions shall also apply:
1.
‘flight message transfer protocol’ means a protocol for electronic communication comprising message formats, their encoding for interchange and sequence rules used for the information exchanges between flight data processing systems;
2.
‘flight data processing system’ means the part of an air traffic services system which receives, automatically processes and distributes to air traffic control units working positions, flight plan data and associated messages;
3.
‘air traffic control unit’ (hereinafter ATC unit) means variously area control centre, approach control unit or aerodrome control tower;
4.
‘working position’ means the furniture and technical equipment at which a member of the air traffic services staff undertakes task associated with their job;
5.
‘area control centre’ (hereinafter ACC) means a unit established to provide air traffic control service to controlled flights in control areas under its responsibility;
6.
‘civil-military coordination’ means the coordination between civil and military parties authorised to make decisions and agree a course of action;
7.
‘air traffic services unit’ (hereinafter ATS unit) means a unit, civil or military, responsible for providing air traffic services;
8.
‘controlling military unit’ means any fixed or mobile military unit handling military air traffic and/or pursuing other activities that, due to their specific nature, may require airspace reservation or restriction;
9.
‘peer-to-peer communication mechanism’ means a mechanism for communication established between two ATC units or between ATS units and controlling military units in which each party has the same communication capabilities for the information exchange between flight data processing systems and either party can initiate the communication.
Article 3
Application of the flight message transfer protocol
1. Air navigation service providers shall ensure that the systems referred to in Article 1(2)(a) apply the flight message transfer protocol in accordance with the interoperability requirements specified in Annex I.
2. Member States shall ensure that the systems referred to in Article 1(2)(b) apply the flight message transfer protocol in accordance with the interoperability requirements specified in Annex I.
Article 4
Conformity assessment of constituents
Before issuing an EC declaration of conformity referred to in Article 5 of Regulation (EC) No 552/2004, manufacturers of constituents of the systems referred to in Article 1(2) of this Regulation applying a flight message transfer protocol shall assess the conformity of these constituents in compliance with the requirements set out in Annex II.
Article 5
Verification of systems
1. Air navigation service providers which can demonstrate that they fulfil the conditions set out in Annex III shall conduct a verification of the systems referred to in Article 1(2)(a) in compliance with the requirements set out in Annex IV Part A.
2. Air navigation service providers which cannot demonstrate that they fulfil the conditions set out in Annex III shall subcontract to a notified body a verification of the systems referred to in Article 1(2)(a).
This verification shall be conducted in compliance with the requirements set out in Annex IV, Part B.
3. Member States shall ensure that the verification of the systems referred in Article 1(2)(b) demonstrates the conformity of these systems with the interoperability requirements of this Regulation.
Article 6
Compliance
Member States shall take the necessary measures to ensure compliance with this Regulation.
Article 7
Transitional arrangements
The essential requirements set out in Annex II to Regulation (EC) No 552/2004 shall apply to the putting into service of European air traffic management network (hereinafter EATMN) systems referred in Article 1(2), of this Regulation from 1 January 2009.
The transitional arrangements in Article 10(3) of Regulation (EC) No 552/2004 shall apply, where appropriate, from the same date.
Article 8
Entry into force and application
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply from 1 January 2009 to all EATMN systems referred to in Article 1(2) put into service after that date.
It shall apply from 20 April 2011 to all EATMN systems referred to in Article 1(2) in operation by that date.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION DECISION of 1 August 1997 concerning certain protective measures with regard to certain products of animal origin, excluding fishery products, originating in Madagascar (Text with EEA relevance) (97/517/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 90/675/EEC of 10 December 1990 laying down the principles governing the organisation of veterinary checks on products entering the Community from third countries (1), as last amended by Directive 96/43/EC (2), and in particular Article 19 thereof,
Whereas Community inspections in Madagascar have shown that there are serious deficiencies with regard to infrastructure and hygiene in meat establishments and that there are not enough guarantees of the efficiency of the controls carried out by the competent authorities; whereas animal health management in Madagascar shows severe deficiencies and non-application of Community rules; whereas there is a potential risk for public health with regard to the production and processing of animal products, excluding fishery products, in this country;
Whereas imports of products of animal origin, excluding fishery products, from Madagascar must not be allowed until it can be guaranteed that no more risk exists;
Whereas this Decision will be reviewed before 30 November 1997;
Whereas the measures provided for in this Decision are in conformity with the opinion of the Standing Veterinary Committee,
HAS ADOPTED THIS DECISION:
Article 1
This Decision shall apply to products of animal origin, excluding fishery products, originating in Madagascar.
Article 2
Without prejudice to Commission Decision 97/516/EC (3), Member States shall prohibit imports of products of animal origin.
However, consignments which left Madagascar prior to the entry into force of this Decision, and which are presented at the Community inspection post for importation before 15 August 1997, shall be submitted to a re-inforced physical examination and if appropriate, a microbiological examination for the detection, in particular, of Bacillus anthracis and Clostridium chauvoei.
Article 3
This Decision will be reviewed before 30 November 1997.
Article 4
The Member States shall modify the measures they apply in trade in order to bring them into line with this Decision. They shall immediately inform the Commission thereof.
Article 5
This Decision is addressed to the Member States.
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COMMISSION DECISION of 9 October 1998 on the procedure for attesting the conformity of construction products pursuant to Article 20(2) of Council Directive 89/106/EEC as regards aggregates (notified under document number C(1998) 2923) (Text with EEA relevance) (98/598/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 89/106/EEC of 21 December 1988 on the approximation of laws, regulations and administrative provisions of the Member States relating to construction products (1), as amended by Directive 93/68/EEC (2), and in particular Article 13(4) thereof,
Whereas the Commission is required to select, as between the two procedures under Article 13(3) of Directive 89/106/EEC for attesting the conformity of a product, the 'least onerous possible procedure consistent with safety`; whereas this means that it is necessary to decide whether, for a given product or family of products, the existence of a factory production control system under the responsibility of the manufacturer is a necessary and sufficient condition for an attestation of conformity, or whether, for reasons related to compliance with the criteria mentioned in Article 13(4), the intervention of an approved certification body is required;
Whereas Article 13(4) requires that the procedure thus determined must be indicated in the mandates and in the technical specifications; whereas, therefore, it is desirable to define the concept of products or family of products as used in the mandates and in the technical specifications;
Whereas the two procedures provided for in Article 13(3) are described in detail in Annex III to Directive 89/106/EEC; whereas it is necessary therefore to specify clearly the methods by which the two procedures must be implemented, by reference to Annex III, for each product or family of products, since Annex III gives preference to certain systems;
Whereas the procedure referred to in Article 13(3)(a) corresponds to the systems set out in the first possibility, without continuous surveillance, and the second and third possibilities of point (ii) of section 2 of Annex III, and the procedure referred to in Article 13(3)(b) corresponds to the systems set out in point (i) of section 2 of Annex III, and in the first possibility, with continuous surveillance, of point (ii) of section 2 of Annex III;
Whereas the measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Construction,
HAS ADOPTED THIS DECISION:
Article 1
The products and families of products set out in Annex I shall have their conformity attested by a procedure whereby the manufacturer has under its sole responsibility a factory production control system ensuring that the product is in conformity with the relevant technical specifications.
Article 2
The products set out in Annex II shall have their conformity attested by a procedure whereby, in addition to a factory production control system operated by the manufacturer, an approved certification body is involved in assessment and surveillance of the production control or of the product itself.
Article 3
The procedure for attesting conformity as set out in Annex III shall be indicated in mandates for harmonised standards.
Article 4
This Decision is addressed to the Member States.
Done at Brussels, 9 October 1998. | [
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COMMISSION REGULATION (EC) No 977/2008
of 3 October 2008
concerning the classification of certain goods in the TARIC
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Article 9(1)(a) thereof,
Whereas:
(1)
In order to ensure uniform application of the TARIC referred to in Article 2 of Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.
(2)
Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific Community provisions, with a view to the application of tariff and other measures relating to trade in goods.
(3)
Pursuant to those general rules, the goods described in column 1 of the table set out in the Annex should be classified under the TARIC codes indicated in column 2, by virtue of the reasons set out in column 3 of that table.
(4)
It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the TARIC but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (2).
(5)
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
The goods described in column 1 of the table set out in the Annex shall be classified within the TARIC under the TARIC codes indicated in column 2 of that table.
Article 2
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 3 October 2008. | [
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COUNCIL DIRECTIVE of 28 June 1977 on the approximation of the laws of the Member States relating to parking lamps for motor vehicles (77/540/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 100 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the Economic and Social Committee (2),
Whereas the technical requirements which motor vehicles must satisfy pursuant to national laws relate inter alia to their parking lamps;
Whereas these requirements differ from one Member State to another ; whereas it is therefore necessary that all Member States adopt the same requirements either in addition to or in place of their existing rules, in order, in particular, to allow the EEC type-approval procedure which was the subject of Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers (3) to be introduced in respect of each type of vehicle;
Whereas in Directive 76/756/EEC (4), the Council laid down the common requirements for the installation of lighting and light-signalling devices on motor vehicles and trailers;
Whereas a harmonized component type-approval procedure for parking lamps makes it possible for each Member State to check compliance with the common construction and testing requirements and to inform the other Member States of its findings by sending a copy of the component type-approval certificate completed for each type of parking lamp ; whereas the placing of an EEC component type-approval mark on all parking lamps manufactured in conformity with the approved type obviates any need for technical checks on these parking lamps in the other Member States;
Whereas the approximation of national laws relating to motor vehicles entails reciprocal recognition by Member States of the tests carried out by each of them on the basis of the common requirements,
HAS ADOPTED THIS DIRECTIVE:
Article 1
1. Each Member State shall grant EEC component type-approval for any type of parking lamp which satisfies the construction and testing requirements laid down in Annexes I, II, IV, V and VI.
2. The Member State which has granted EEC component type-approval shall take the measures required in order to verify that production models conform to the approved type, in so far as this is necessary and if need be in cooperation with the competent authorities in the other Member States. Such verification shall be limited to spot checks.
Article 2
Member States shall for each type of parking lamp which they approve pursuant to Article 1 issue to the manufacturer, or to his authorized representative, an EEC component type-approval mark conforming to the model shown in Annex IV.
Member States shall take all appropriate measures to prevent the use of marks liable to create confusion between parking lamps which have been type-approved pursuant to Article 1 and other devices.
Article 3
1. No Member State may prohibit the placing on the market of parking lamps on grounds relating to their construction or method of functioning if they bear the EEC component type-approval mark. (1)OJ No C 118, 16.5.1977, p. 29. (2)OJ No C 114, 11.5.1977, p. 4. (3)OJ No L 42, 23.2.1970, p. 1. (4)OJ No L 262, 27.9.1976, p. 1.
2. Nevertheless, a Member State may prohibit the placing on the market of parking lamps bearing the EEC component type-approval mark which consistently fail to conform to the approved type. That State shall inform the other Member States and the Commission forthwith of the measures taken, specifying the reasons for its decision.
Article 4
The competent authorities of each Member State shall within one month send to the competent authorities of the other Member States a copy of the component type-approval certificates, an example of which is given in Annex III, completed for each type of parking lamp which they approve or refuse to approve.
Article 5
1. If the Member State which has granted EEC component type-approval finds that a number of parking lamps bearing the same EEC component type-approval mark do not conform to the type which it has approved, it shall take the necessary measures to ensure that production models conform to the approved type. The competent authorities of that State shall advise those of the other Member States of the measures taken which may, where there is consistent failure to conform, extend to withdrawal of EEC component type-approval. The said authorities shall take the same measures if they are informed by the competent authorities of another Member State of such failure to conform.
2. The competent authorities of Member States shall inform each other within one month of any withdrawal of EEC component type-approval, and of the reasons for such a measure.
Article 6
Any decision taken pursuant to the provisions adopted in implementation of this Directive, to refuse or withdraw EEC component type-approval for a parking lamp or prohibit its placing on the market or use, shall set out in detail the reasons on which it is based. Such decisions shall be notified to the party concerned, who shall at the same time be informed of the remedies available to him under the laws in force in the Member States and of the time limits allowed for the exercise of such remedies.
Article 7
No Member State may refuse to grant EEC type-approval or national type-approval of a vehicle on grounds relating to its parking lamps if these bear the EEC component type-approval mark and are fitted in accordance with the requirements laid down in Directive 76/756/EEC.
Article 8
No Member State may refuse or prohibit the sale, registration, entry into service or use of any vehicle on grounds relating to its parking lamps if these bear the EEC component type-approval mark and are fitted in accordance with the requirements laid down in Directive 76/756/EEC.
Article 9
For the purposes of this Directive, "vehicle" means any motor vehicle intended for use on the road, with or without bodywork, having at least four wheels and a maximum design speed exceeding 25 km/h, with the exception of vehicles which run on rails, agricultural or forestry tractors and machinery and public works vehicles.
Article 10
Any amendments necessary to adjust the requirements of the Annexes to take account of technical progress shall be adopted in accordance with the procedure laid down in Article 13 of Directive 70/156/EEC.
Article 11
1. Member States shall bring into force the provisions needed in order to comply with this Directive within 18 months of its notification and shall forthwith inform the Commission thereof.
2. Member States shall ensure that the texts of the main provisions of national law which they adopt in the field covered by this Directive are communicated to the Commission.
Article 12
This Directive is addressed to the Member States.
Done at Luxembourg, 28 June 1977. | [
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Commission Regulation (EC) No 617/2004
of 1 April 2004
fixing the representative prices and the additional import duties for molasses in the sugar sector
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the market in sugar(1),
Having regard to Commission Regulation (EC) No 1422/95 of 23 June 1995 laying down detailed rules of application for imports of molasses in the sugar sector and amending Regulation (EEC) No 785/68(2), and in particular Article 1(2) and Article 3(1) thereof,
Whereas:
(1) Regulation (EC) No 1422/95 stipulates that the cif import price for molasses, hereinafter referred to as the "representative price", should be set in accordance with Commission Regulation (EEC) No 785/68(3). That price should be fixed for the standard quality defined in Article 1 of the above Regulation.
(2) The representative price for molasses is calculated at the frontier crossing point into the Community, in this case Amsterdam; that price must be based on the most favourable purchasing opportunities on the world market established on the basis of the quotations or prices on that market adjusted for any deviations from the standard quality. The standard quality for molasses is defined in Regulation (EEC) No 785/68.
(3) When the most favourable purchasing opportunities on the world market are being established, account must be taken of all available information on offers on the world market, on the prices recorded on important third-country markets and on sales concluded in international trade of which the Commission is aware, either directly or through the Member States. Under Article 7 of Regulation (EEC) No 785/68, the Commission may for this purpose take an average of several prices as a basis, provided that this average is representative of actual market trends.
(4) The information must be disregarded if the goods concerned are not of sound and fair marketable quality or if the price quoted in the offer relates only to a small quantity that is not representative of the market. Offer prices which can be regarded as not representative of actual market trends must also be disregarded.
(5) If information on molasses of the standard quality is to be comparable, prices must, depending on the quality of the molasses offered, be increased or reduced in the light of the results achieved by applying Article 6 of Regulation (EEC) No 785/68.
(6) A representative price may be left unchanged by way of exception for a limited period if the offer price which served as a basis for the previous calculation of the representative price is not available to the Commission and if the offer prices which are available and which appear not to be sufficiently representative of actual market trends would entail sudden and considerable changes in the representative price.
(7) Where there is a difference between the trigger price for the product in question and the representative price, additional import duties should be fixed under the conditions set out in Article 3 of Regulation (EC) No 1422/95. Should the import duties be suspended pursuant to Article 5 of Regulation (EC) No 1422/95, specific amounts for these duties should be fixed.
(8) Application of these provisions will have the effect of fixing the representative prices and the additional import duties for the products in question as set out in the Annex to this Regulation.
(9) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Sugar,
HAS ADOPTED THIS REGULATION:
Article 1
The representative prices and the additional duties applying to imports of the products referred to in Article 1 of Regulation (EC) No 1422/95 are fixed in the Annex hereto.
Article 2
This Regulation shall enter into force on 2 April 2004.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 1 April 2004. | [
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COMMISSION REGULATION (EC) No 390/2006
of 6 March 2006
establishing the standard import values for determining the entry price of certain fruit and vegetables
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Commission Regulation (EC) No 3223/94 of 21 December 1994 on detailed rules for the application of the import arrangements for fruit and vegetables (1), and in particular Article 4(1) thereof,
Whereas:
(1)
Regulation (EC) No 3223/94 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in the Annex thereto.
(2)
In compliance with the above criteria, the standard import values must be fixed at the levels set out in the Annex to this Regulation,
HAS ADOPTED THIS REGULATION:
Article 1
The standard import values referred to in Article 4 of Regulation (EC) No 3223/94 shall be fixed as indicated in the Annex hereto.
Article 2
This Regulation shall enter into force on 7 March 2006.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 6 March 2006. | [
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COMMISSION DECISION
of 6 December 2007
amending Decisions 2005/731/EC and 2005/734/EC as regards the extension of their period of application
(notified under document number C(2007) 5887)
(Text with EEA relevance)
(2007/803/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 90/425/EEC of 26 June 1990 concerning veterinary and zootechnical checks applicable in intra-Community trade in certain live animals and products with a view to the completion of the internal market (1), and in particular Article 10(4) thereof,
Whereas:
(1)
Commission Decisions 2005/731/EC of 17 October 2005 laying down additional requirements for the surveillance of avian influenza in wild birds (2) and 2005/734/EC of 19 October 2005 laying down biosecurity measures to reduce the risk of transmission of highly pathogenic avian influenza caused by Influenza virus A subtype H5N1 from birds living in the wild to poultry and other captive birds and providing for an early detection system in areas at particular risk (3) expire on 31 December 2007.
(2)
However, as outbreaks of highly pathogenic avian influenza of subtype H5N1 have recently occurred in the Community in poultry and wild birds and continue to occur in third countries, it is appropriate to prolong the validity of those Decisions.
(3)
Decisions 2005/731/EC and 2005/734/EC should therefore be amended accordingly.
(4)
The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:
Article 1
In Article 4 of Decision 2005/731/EC, the date ‘31 December 2007’ is replaced by ‘31 December 2008’.
Article 2
In Article 4 of Decision 2005/734/EC, the date ‘31 December 2007’ is replaced by ‘31 December 2008’.
Article 3
This Decision is addressed to the Member States.
Done at Brussels, 6 December 2007. | [
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COMMISSION DECISION
of 16 June 1999
relating to a proceeding pursuant to Article 81 of the EC Treaty
(Case IV/36.081/F3 - Bass)
(notified under document number C(1999) 1472)
(Only the English text is authentic)
(1999/473/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation No 17 of 6 February 1962, First Regulation implementing Articles 85 and 86 of the Treaty(1), as last amended by the Act of Accession of Austria, Finland and Sweden, and in particular Articles 4, 6 and 8 thereof,
Having regard to the application for negative clearance and the notification for exemption submitted on 11 June 1996 by Bass plc pursuant to Articles 2, and 4 of Regulation No 17,
Having published a summary of the application and notification pursuant to Article 19(3) of Regulation No 17(2),
After consultation with the Advisory Committee for Restrictive Practices and Dominant Positions,
Whereas:
I. THE FACTS
A. INTRODUCTION
(1) In February 1995, the Office of Fair Trading (hereinafter "OFT") started, at the request of the Commission, an enquiry into the UK brewers' wholesale pricing policy. This enquiry, which also covered Bass plc (Bass), resulted in the internal OFT report on their "enquiry into brewers' wholesale pricing policy" (hereinafter: "the OFT report") being adopted in May 1995; a press release on the report was issued by the OFT on 16 May 1995.
(2) On 11 June 1996 Bass Holdings Limited and the Bass Lease Company Limited, both wholly-owned subsidiaries of Bass, notified pursuant to Article 4 of Regulation No 17 a standard form of lease (the standard lease), the subject of which is a fully fitted-out, on licensed(3) public house in England and Wales with a tie for beer as described below. The parties have also notified certain related agreements. On 8 September 1997, the parties notified their standard lease agreements for Scotland. The parties requested negative clearance, or confirmation that the agreements could benefit from the application of Commission Regulation (EEC) No 1984/83 of 22 June 1983 on the application of Article 85(3) of the Treaty to categories of exclusive purchasing agreements(4) (hereinafter: "the Regulation"), as last amended by Regulation (EC) No 1582/97(5) or individual exemption pursuant to Article 81(3) of the EC Treaty to take effect as from the date on which the agreements were entered into. The Regulation contains, in Title II, special provisions for beer supply agreements.
(3) The information in the notification has been completed or supplemented by way of a verification pursuant to Article 14(2) of Regulation No 17 at the premises of Bass, and several requests for information. In particular, the Commission has sought confirmation of the data to the Commission by Bass.
(4) Following the publication in the Official Journal of the European Communities of the notice pursuant to Article 19(3) of Regulation No 17 (hereinafter: "the notice"), in which the Commission announced its intention to grant a retroactive exemption pursuant to Article 81(3), the Commission received 20 observations from interested third parties. 16 standard replies were submitted using a model (hereinafter: "the model"), prepared by an action group for lessees. The Commission also received observations from three lessees. In addition, the Commission received observations from an accountant.
(5) The information in these observations will be dealt with in the remainder of this Decision. 16 of the interested third parties requested the Commission to register their submission also as a formal complaint against Bass. Some of the complainants withdrew their complaints, but the 11 remaining complainants were informed in November 1998, pursuant to Article 6 of Commission Regulation No 99/63 of 25 July 1963 on the hearings provided for in Article 19(1) and (2) of Regulation No 17(6) of the Commission's intention to reject their complaint. Eight of them presented further comments on this letter. Those comments are also integrated into this Decision.
B. THE PARTIES
(6) Bass is a public company listed on the London Stock Exchange. The Bass Group is an international drinks and leisure group operating in the hotel, leisure, hospitality, brewing and drinks sector in Europe, the USA and elsewhere in the world.
(7) In June 1996 Bass owned approximately 4182 pubs in the United Kingdom, of which 2736 were managed (that is to say, the operator was an employee of the company) and 1446 were leased to tenants.
(8) As of March 1997, the Bass leased estate totalled 1430 pubs, of which 106 are located in Scotland. Of this total of 1430 pubs, 1186 were let on standard leases, 178 were subject to tenancies at will (hereinafter: "TAWs"), 42 were subject to a short-term tenancy agreement known as the Foundation Agreement, and the remaining 24 were either subject to other agreements or unoccupied. In the year ended 30 September 1996, Bass supplied approximately 422000 barrels of beer to its leased estate, which represents 1,6 % of the 1996 on-trade beer consumption (by volume) in the UK.
(9) In December 1997, Bass agreed to sell the majority of its leased estate (1190 leased pubs) and a number of its managed pubs to a management buy-in team led by Hugh Osmond and backed by BT Capital Partners Europe, the private equity arm of Bankers Trust. Completion took place on 9 April 1998 and legal title in the properties is now vested in Punch Taverns Limited. Bass also agreed the sale of a further 27 leased pubs to the same group, and completion of that transaction took place on 3 July.
(10) In January 1998, Bass disposed of a further tranche of outlets, including 153 leased pubs, to Beechley Limited, although management control will be vested in a subsidiary of Beechley, Avebury Limited. Completion in respect of all but seven of the leased properties has now taken place.
(11) Bass has retained just over 20 leased pubs and expects to convert these into managed outlets in due course.
(12) Bass' worldwide turnover in the year ending 30 September 1997 was GBP 5254 million, of which GBP 1390 million arose from its pub operations (both leased and managed outlets). Bass' market share in that year remained in the region of 23 % in terms of beer volume production.
(13) Details of the actual number of barrels(7) sold by Bass to and the relevant market shares on the UK on-trade beer market of (a) all property tied pubs, including those on temporary tenancy agreements, (b) managed houses, (c) pubs with a loan tie to Bass, (d) total of Bass' sales to property tied pubs, managed houses and loan ties, (e) Bass' total sales to the on-trade and (f) the total UK on-trade market are given in Table 1 below.
Table 1
Bass' position in the UK on-trade beer sector
TABLE
(14) The average length of a Bass loan agreement is eight years. The average duration of Bass' loan tie agreements has, since 1990, been less than half its contractual term since these arrangements are frequently renegotiated. Bass estimates that it retains the business with the outlet after the loan is terminated in a declining number of instances following renegotiation. Bass' outstanding-loan book has fallen from a figure of GBP 361 million in financial year 1991 to GBP 314,2 million in the financial year ending 1997.
(15) The Commission observes that the barrelage/percentage of beer sold by Bass to other operators on the wholesale level on the UK on-trade beer market is subject to some form of restriction such as a minimum purchasing obligation, a must-stock obligation or a (limited) non-compete clause. These other operators include other brewers, independent wholesalers or non-brewing pub companies, and Bass has agreements with such operators covering approximately 1,2 % of the UK on-trade beer market. The information available tends to indicate that the volume accounted for by "restrictive" agreements (minimum purchasing obligations with penalties) is virtually non-existent compared to the early 1990s, as more recent agreements have tended to promote discounts as an incentive, with discounts linked to certain volume or distribution targets. Stocking obligations (for the managed part of the estate) and listing obligations (for the leased part of the estate) still seem to be included in such agreements, although no estimate has been made as to the volume this might represent.
(16) The other parties to the actual agreements that are based on the notified standard leases, are individuals or their companies who, in general, have an interest in only one on-licensed site.
C. THE MARKET
(17) Since 1991, the date of introduction of the leases, significant changes have occurred in the structure and conduct of the UK on-trade beer market. These are for the most part the result of the Beer Orders made following the Monopolies and Mergers Commission's (hereinafter: "MMC") report on the supply of beer, together with a fall in both overall demand and particularly on-trade beer sales, shifts in consumer demand towards pubs offering a wider choice of drinks and food, the withdrawal of several companies from brewing and the redefinition of relationships between brewers and pub-retail chains on the one hand and tenants on the other.
The 1989 MMC report and the subsequent Beer Orders
(18) The 1989 MMC report on the supply of beer led to a number of recommendations being made which were aimed at relaxing the traditional tie (exclusive purchasing obligations and non-competition obligation) between brewers and pubs. Most of the MMC's recommendations were implemented, mainly by the Supply of Beer (tied estate) Order 1989 and the Supply of Beer (loan ties, licensed premises and wholesale prices) Order 1989 (hereinafter: "the Orders"). The Tied Estate Order imposed the following changes on the "national brewers", which means brewers having an estate of more that 2000 on-licensed premises:
- their tenants/lessees would be free of tie for non-beer drinks and low-alcohol beers,
- their tenants/lessees would have the right to buy one cask-conditioned ale (a beer with fermentation in the cask)(8) from a source other than the brewer/landlord (hereinafter: "the guest beer clause"),
- they were allowed to tie only a certain number of pubs. This forced them to sell or free of tie about 11000 of the then-estimated 60000 UK pubs. Bass are allowed to tie a maximum of 4752 pubs.
Demand factors
(19) Beer can be sold through the on-trade, namely pubs, hotels and restaurants, or through the off-trade, such as supermarkets and off-licences. In addition, imports brought into the UK by private individuals on which duty has been paid, mainly from Calais, are estimated to account for almost 5 % of total beer consumption in the UK in 1997. Volume sales of all beer in the UK fell by 4 % between 1989 and 1997 and volume sales of beer in the on-trade fell by 20 % in the same period. The proportion of sales volume accounted for by the on-trade has thus fallen (from 79,3 % in 1989 to around 68 % in 1997) but, with the exception of Ireland, remains the highest proportion in the Community.
(20) Falling beer sales volume in the on-trade has been offset by:
(a) a rise, in real terms, in on-trade beer prices of 21 % between 1989 and 1996, only a negligible proportion of which was accounted for by tax increases;
(b) a rise in the proportion of non-beer sales in pubs to 37 % of total revenues in 1996, largely as a result of the increase in catering sales.
(21) Consumption of draught beer accounted in 1996 for 63 % of total consumption. This is also, with the exception of Ireland, the highest figure in the Community. In contrast, the figure for Belgium, which has the third largest draught consumption in the Community, was 39 %. UK pubs also offer a bigger choice of draught beers than elsewhere in the Community, with an average of 6,5 brands per pub.
Supply factors
Brewing
(22) The main change since 1989 is the increasing concentration of the brewing market. The increased concentration has been caused by companies leaving the brewing market and selling their brewing operations to existing competitors. In 1996, the remaining four national brewers, Scottish & Newcastle, Bass, Carlsberg Tetley Brewing and Whitbread, controlled 78 % of the UK beer market in terms of supply. The Herfindahl-Hirschmann index (hereinafter: "HHI"), used to help describe market concentration, increased for the UK beer market, on the basis of the market shares of the national brewers, from 1350 in 1991 to 1678(9) in 1996. With a HHI between 1000 and 1800, the market is described as "moderately concentrated". Some regional brewers(10) left the market between 1989 and 1996, reducing the number of regional brewers from 11 to eight. The model notes that Scottish & Newcastle has 38 % of the market in Scotland and Bass 42 %.
Wholesaling
(23) The result of the Orders was the sale of some of the national brewers' tied estates. This was expected to lead to an increase in the free trade and to a greater role for independent wholesalers. However, in 1995/96 independent wholesalers still only accounted for some 6 % of distribution, compared to 5 % in 1985. The national brewers still dominate the wholesale sector, with a share of distribution similar to their share of production. As regional brewers do not require the services of traditional wholesalers either, this, combined with the general decline in sales of beer and the increased efficiency of national brewer-wholesalers, has resulted in marginal growth in the traditional wholesale sector.
(24) The pubs that were sold by the national brewers were purchased mainly by retail pub chains or by regional brewers. In general, pub chains either have their own wholesaling operations or are supplied direct by the brewers. Similarly, regional brewers do not require the services of independent wholesalers. This, combined with the general decline in sales of beer and the increased efficiency of national brewer-wholesalers, has resulted in marginal growth in the independent wholesale sector.
Retailing
(25) In the UK, the retail sale of beer and other alcoholic drinks for consumption on the premises requires a justices' (local courts of law) licence. Three distinct classes of licences are currently in operation(11):
- full on-licences: where a person can buy an alcoholic drink without being a resident or having a meal. There are approximately 83100 full on-licences in issue, of which around 57000 are pubs. The remainder includes hotels and wine bars,
- restricted on-licences: where it is a condition on buying a drink that the customer is either a resident or having a meal. This covers some 32300 private hotels and restaurants,
- clubs: a person has to be a member before buying a drink. This covers some 31500 outlets, mainly jointly owned by their members.
(26) By forcing changes in the ownership of pubs, the Orders have also had an effect on the proportion of beer sold through the different retail channels: (a) the tied estate of the brewers, (b) the managed estate of the brewers, (c) the tied estate of independent pub companies, (d) the managed estate of independent pub companies, (e) loan-tied premises and (f) untied or free premises. This can be seen from the following overview on beer sales (volume). The 1985 data come from the MMC Report and can be considered as representative for the years 1985 to 1989; the 1997 data are from the Brewers and Licensed Retailers Association (hereinafter: "BLRA"), including estimates for non-members.
Table 2
UK on-trade beer consumption
TABLE
(27) The 10 % figure for the sales going through the tied estates of the brewers in 1997 includes the tied purchases of the lessees and the guest beer(12) purchases the tenants and lessees of the national brewers made with their landlord-brewer. The figure does not include the purchases of guest beer from another supplier.
(28) The 18,1 % figure for tied premises' volume in 1997 does include the total volume that a loan-tied pub operator buys from the supplier with whom he has a loan tie. This volume may exceed the tied quantities laid down in the loan agreement. It is, however, not known what part of the 18,1 % represents purchases in excess of the loan-tie quantity. The 18,1 % figure does not include the "free" purchases of a loan-tie pub operator with other suppliers.
(29) Whilst Table 2 gives an idea of the throughput in the on-trade by describing the ownership situation of the premises, it can also be noted that if one refers to the category of on-licensed premises, 70 % of beer is sold through the estimated 57000 pubs, 20 % through clubs and 10 % through restaurants, hotels, wine bars and so forth with full or restricted on-licenses (1995 data).
(30) The Orders also reduced the restrictive scope of loan ties, by allowing their termination at any time by the tenant on three months' notice. The Orders also introduced the guest-beer right for publicans with trade loans from the national brewers. Judging by information supplied by the BLRA (following a specific survey undertaken in 1996), it appears that the usual period of a loan is five or 10 years, and the average actual length is almost four years. 31 brewers had some 37000 loans outstanding at the end of the survey period (almost 35000 at the start) with over the year almost 8000 new loans entered into and over 5000 repaid. The value of the loans repaid during the period exceeded the value of the new loans made (to existing or new customers); some 2 % of the outstanding capital was written off as bad debts. The average value of a loan is around GBP 30000. There appear to be two types of loans, relatively small ones (a value of almost GBP 5000 at the start of the period, but only an average value of less than GBP 2000 at the end of the survey period) which are often made available to small free trade pubs and they appear to be very volatile. On the other hand, there are much larger loans to large volume outlets such as clubs (average value around GBP 60000) and these are usually non-exclusive. However, the purchasing obligations are usually for a specific quantity of beer. No estimate was made by the BLRA as to the volume split for small/big loans, the number of non-exclusive loans, the total on-trade volume-percentage accounted for by such non-exclusive loans, or the percentage of total throughput of the relevant premises accounted for by the quantity of beer stipulated in such loan ties. No information was given as to the proportion of loans that the publican pays back with money loaned to him by another brewer (in exchange for the loan tie). Beer volumes sold through loan ties have reduced in the last couple of years and, for the years 1994 to 1996, the scale of loan repayments has exceeded the value of new loans.
Competition between brewers
(31) At the wholesale level, the major brewers have some guaranteed sales through their tied and managed estates. The brewers have to compete to supply the remainder of the market, through individual agreements with free houses (with or without loan ties) and supply agreements with pub chains and other brewers (with or without "ties" such as minimum purchasing obligations, non-compete and must-stock obligations). The competition parameters are mainly on price and brand strength, although the brewers also try to gain sales by offering other benefits such as promotional support.
Market entry at brewing level
(32) The main hindrances to entry at this level are the need to secure outlets for supplies and to have access to a distribution system. A new entrant has to secure supplies to free houses, pub chains, or to the brewer's estates as part of their portfolio of beers or (in the case of a national brewer) as a guest beer. Possession by competitors of well-known brands may hinder entry, or expansion of existing brewers. This may be more important in lagers, which are normally marketed nationally, and where economies of scale in advertising may make small-scale entry less viable. The difficulties involved in small-scale entry may be increasing as the advertising expenditure for the national lager brands has increased substantially over the last couple of years, even on a brand basis.
(33) The need to secure outlets has been reduced since the implementation of the Orders, owing to the reduction of the proportion of the market subject to ties and to the emergence of pub chains (in so far as they are not tied - see recital 24). It is easier for a new entrant to enter supply agreements with a chain rather than with individual pubs. Whereas it is relatively easy to set-up a distribution system limited to the supply of the wholesale depots of the other brewers and/or wholesalers, it is more difficult to reach the individual retail outlets.
(34) Most foreign producers of beer (mostly lager) have chosen to enter the UK market by entering into exclusive licensing agreements with existing national brewers whereby the beer is brewed in the UK and sold as part of the national brewer's portfolio of brands. These foreign lagers have often been marketed as premium brands and supported by substantial advertising budgets. Bass has formed a joint venture in the UK with the Dutch brewer Grolsch for the brewing and distribution of Grolsch products.
Market entry at retail level
(35) Pubs compete only with others in their locality. Broadly speaking, each area has a local price for a certain type of package, which comprises the total pub "offer" (facilities, ambience) and not just the price of beer.
(36) Entry barriers in the retail market are relatively low. The only one of any significance is the presence of licensing laws, which can prevent new pubs from being opened unless there is a need for them. These laws are not applied strictly throughout the UK, but where they are, they can result in entry within that locality being difficult. Also, in some areas of the UK, licences are now being refused mainly on public-order grounds. However, a particular pub company has succeeded in opening over 100 pubs on green-field sites in recent years.
Changes in arrangements between pub tenants and their landlords
(37) Historically, pubs were let by means of "traditional" short-term pub tenancies. Brewers retained responsibility fot the fabric of the building and its fixtures and fittings and tenants were responsible for selling beer supplied by the landlord plus other drink and food. Following the MMC Report, pub tenants in England and Wales were provided with security of tenure(13) by being brought within the Landlord and Tenant Act 1954. However, well before the MMC's recommendation, the first long full repair and maintenance leases, which provided some security of tenure and the ability to assign the lease, were offered.
D. THE AGREEMENTS
(38) The tenancy agreements are contracts between Bass and the lessee, whereby Bass makes available a licensed public house together with fixtures and fittings to a lessee for the purpose of carrying on the business of the public house and under which the lessee pays a rent to Bass and agrees to purchase the beers detailed in the agreement from Bass or its nominee.
(39) The basic Standard Lease Agreement has been in existence in England and Wales since 1991, with slight modifications in the form used. The lease is generally of 10 years' duration (some are of 15 or 20 years), with a fixed rent that is subject to review every five years and in certain other limited circumstances. The lessee may assign his obligations under the lease after two years, with Bass' prior consent provided Bass is given first option to purchase the lessee's interest. Under the terms of the standard lease the lessee has full responsibility for repairs and cannot install any amusement machines without Bass' written consent, but may keep all the revenue from such machines. In 1992 a standard lease was introduced in Scotland. The main differences with the standard lease in operation in England and Wales are the following: first, the deed of leasing conditions, which contains the relevant trading conditions for the Scottish leases, entitles Bass to review the rent annually and increase it in accordance with the retail price index. However, Bass has never exercised this right. Second, Bass has the right to terminate the agreement five years after commencement. Third, Bass asks that in-going lessees pay a certain sum of money into a "retention fund". The maximum amount so required is GBP 10000. Bass retains this sum as security for losses or damages sustained to the premises or to Bass, or any other amounts owed to Bass by the lessee. Bass normally pays interest on the fund at a rate of two % per annum over the deposit rate of Barclays Bank plc on termination of the lease. Lessees have complained that the leases contain a stated account and certificate clause, whereby, it is argued, if tenants owe Bass monies, a stated account is produced and signed by a Bass director. When this certificate is registered and an appropriate certificate served on the tenant it has the same effect as a decree notwithstanding any court action disputing the sums in the statement. The lessees argue that this effectively prevents tenants from seeking a remedy through national courts. If tenants do not or cannot pay the stated sum then their assets will be sequestrated. However, the Commission notes that this is a matter for national, not Community law. Finally, until recently, the deed of leasing conditions contained a covenant, which Bass has never enforced, restricting the lessee from competing within a radius of half a mile from the leased premises for one year from termination of the lease.
(40) In addition to the Standard Lease Agreements, the parties have also notified certain related agreements. There are two further forms of tenancy agreement, the Foundation Agreement and Tenancy at Will ("TAW"), where the latter is a temporary agreement. The Foundation Agreement is a three-year agreement used in circumstances where a 10-year lease may be inappropriate such as unstable economic conditions or uncertain expense levels relative to trade. The agreement gives the occupier the opportunity to convert to a standard lease during the first two years. The tenant is not permitted to assign his interest, is not fully responsible for repairs, and shares amusement machine income with Bass. The exclusive purchasing obligations in both the Foundation Agreement and the TAW are not materially different from those contained in the Standard Lease Agreement. In March 1997 there were 42 pubs let under Foundation Agreements and 178 let under TAWs. These agreements are not used in Scotland.
(41) Bass have also notified supplemental agreements relating to the division of the financing of alterations and improvements between Bass and its lessees, into which approximately 109 lessees had entered by June 1996.
(42) In addition, Bass have notified an incentive package scheme available free of charge up to October 1996 to certain Standard Lease Agreement lessees, the premier alliance scheme. Under this scheme, which was first introduced in September 1994, lessees without any current debt are eligible for additional volume-based discounts and enhanced business support in terms of business planning, development and marketing. The only requirement is that the lessee attends regular business development meetings. A marketing fund is also available, which may be used inter alia towards promotions offered by Bass or promotions run at the initiative of the lessee. By December 1997 there were 865 Bass lessees participating in the premier alliance scheme. In Scotland, the premier alliance scheme was launched in September 1996 and as a result out of 865 total members, 90 are Scottish lessees. Prior to September 1996 Bass offered its lessees the opportunity to participate in its volume reward scheme. Under the scheme, lessees were given a cash sum for purchases over a certain threshold.
The beer tie
(43) The lessee agrees to buy all specified beers from Bass or its nominee with the exception of one brand of cask-conditioned draught beer and, by the end of March 1998, one brand of bottle-conditioned beer (guest beer clause). Specified beers are the beers of the types set out in a schedule of the lease. These types are light, pale or bitter ale (known in Scotland as 70-shilling ale, heavy ale or Scotch ale), export or premium ale (also known in Scotland as 80-shilling ale), mild ale (known in Scotland as 60-shilling or light ale), brown ale, strong ale (including barley wine), bitter stout or porter, sweet stout, lager, export or premium lager (also known as "malt lager" or "malt liquor"), strong lager, "diet pils" (or premium low carbohydrate beer), low carbohydrate (or "lite") beer. These types are represented by the brands or denominations of beer listed in Bass' current price list.
(44) The lessee may sell any type of beer other than the specified types if it is packaged in bottles, cans or other small containers or if it is in draught form and the sale of that beer in draught form is customary or is necessary to satisfy a sufficient demand from the lessee's customers.
(45) Submissions based on the model and individual submissions by other tenants commented on this issue, in particular, that a brand may build up a favorable following to a lessee's consumers on a very local basis, but marketing decisions are taken by a national brewer on a national basis. Thus, if sales are uneconomical overall, a brand is discontinued to the potential detriment of an individual's customer base.
(46) It was also indicated that the type definitions adopted are very wide and cover substantially all beer sold in the UK. Through the use of so broad a definition, Bass is able to exclude the right to buy beers of another type as is required by the regulation. The observations based on the model gave the example of Caffrey's and Tennants Velvet. It is also argued that the right of Bass to increase the scope of the tie by adding additional beer products to the current price list is incompatible with the requirement that the tied products be specified in the agreement and furthermore tenants are also unable to know the extent of the tie at the inception of the lease.
(47) The Commission notes that the definition of beer types is a matter for experts to decide(14). As the specification of the 12 types was originally agreed between the respective federations of brewers and licensed victuallers in the United Kingdom, experts with regard to beer, the Commission accepts this definition as an appropriate, workable way of defining beer types in the UK.
Rent
(48) Under the Standard Lease Agreements, rent is paid monthly in advance and the lessee will repay the premiums paid by the landlord for insuring the premises against loss or damage by fire, explosion and aircraft (including three year's open market rent of the premises and expert's fees) and against other risks, and the cost of holding the justices' licence.
(49) Observations based on the model have indicated that lessees do not have a copy of the insurance policy offered by Bass.
(50) The Bass insurance covers the entire risk portfolio of the group, namely buildings, motor, public liability and so forth. The risk portfolio is insured with Commercial Union, and as a result the policy and the total premium are commercially sensitive and are not disclosed to lessees.
(51) The fixed rent is reviewed every five years. The reviewed rent is the higher of the existing rent or the market rental value of the premises at the relevant increase date. The market rental value is defined as an open-market rent but taking into account the terms, and in particular the exclusive purchasing obligations, contained in the lease. In the absence of an agreement as to the market rental level, any rent review is subject to determination by an independent surveyor or valuer.
(52) Numerous submissions have indicated what the parties consider to be the negative effects of not permitting downward rent reviews, in particular when turnover in the individual pub goes down owing to local circumstances or an overall recession in the country.
(53) In the case of the Bass lease it is possible for the rent to stay the same, and Bass has on occasion granted reductions in rent to lessees where justified. The more common practice for leases is upward only rent reviews (hereinafter: "UORR").
(54) The OFT report has looked into the issue of upward-only rent reviews and discussed the general practice of upward only rent reviews with the Department of the Environment which at around this time conducted a major review of UK commercial property leases. It appeared that the UORR is a widespread practice for all sorts of commercial property and thus not special for pub leases. UORR can be said to encourage property investment because of the more predictable flow of income. It is also estimated that, in the absence of UORR, the level of rent at the time of entry into the lease could be higher to compensate for the increased uncertainties over income flow.
(55) Tenants and former tenants using the model state that the Landlord and Tenant Act 1954 does not apply in Scotland and therefore that Scottish tenants are not provided with security of tenure. This is alleged to affect their ability to negotiate a new rent.
(56) The standard leases in Scotland also contain a break clause (see recital 39), which allows Bass to terminate the lease after five years. Tenants and former tenants allege that the treat, or fear, of implementation of the break clause significantly contributes to the tenants' ability or inability to negotiate a new rent.
(57) Tenants in Scotland enjoy security of tenure according to the contractual terms of their leases. In the case of Bass lessees, this means that they have security of tenure until the end of the lease. At rent reviews, during the term of the lease, the tenant enjoys the same security of tenure as a tenant in England.
(58) At a rent negotiation when a lease renewal is being discussed, it is the case that the tenant does not have security of tenure: the renewal of the lease and hence the continued occupancy of the tenant of the pub depend on the outcome of a negotiation on rent. No evidence has been submitted by the tenants to suggest that rent levels in Scotland are, on average, affected by the alleged imbalance of negotiation power between the parties.
(59) The break clause was introduced in Scotland immediately after the publication of the MMC Report in 1989, at a time of uncertainty for the industry. The clause allowed Bass some flexibility during this period of uncertainty. Subsequently, the clause has only been used once in exceptional circumstances after the lessee persistently defaulted on rent payments. There is no documentary evidence to suggest that the clause has ever been used as a lever to review rent. In six cases, the break clause has been deleted in return for a payment, but this was done because the lessee wanted to develop the public house and the banks had refused to lend the money until the clause was deleted. In any event, this is a matter for national law.
Discounts and countervailing benefits
(60) As individuals who are not tied for their beer purchases to another company (individual free-house operators) can obtain in the United Kingdom discounts for their beer purchases which are not available to the tied operators, the Commission has assessed (i) the net price differential for beer purchases from Bass between the price paid by individual free-house operators and Bass' tied lessees and (ii) the value of benefits which are granted by Bass to its lessees and which are not readily available to the individual free-house operators. The starting point for this assessment was the report of the Office of Fair Trading on their enquiry into brewers' wholesale pricing policy of May 1995 ("the OFT report"), which was supplemented by further investigations by the Commission.
(61) The price differential is the difference between the average discounts in GBP/barrel granted by Bass to its individual free-house operator-clients (not including loan ties) across a typical product mix and the discounts granted to the lessees which include the actual discounts on beer purchases and the value of the lower Bass list prices (for the leased estate) as compared to the standard Bass price lists. Discounts to Bass lessees also include the discounts offered to members of the Premier Alliance Scheme via volume-related discounts and the marketing fund. All discounts offered have been averaged across the Bass leased estate, excluding tenancies at will.
(62) Most interested third parties have indicated that they are aware of higher discounts being granted by Bass to individual free traders than those indicated in Table 3 at recital 108 and some of them have supplied copies of offers made by Bass to such clients. It is not disputed that in individual cases higher discounts are granted as Table 3 is based upon averages for all Bass' individual free-house operator-clients. It also follows from recital 61 that the relevant figure in Table 3 is the result of the average discount to the free trade minus the discounts granted to Bass lessees, excluding tenancies at will.
(63) An important countervailing benefit is the so-called rent subsidy, the benefit resulting from a comparison with the rent paid for a tied outlet and property equivalent costs to be paid by a "free-of-tie" pub operator. There are a number of methodologies for calculating the rent subsidy. The OFT report has identified three main methods of comparison. The first is to take an "average pub", estimating the value of the property and the divisible balance and comparing the resulting mortgage payments with the rent a brewer would take. The second is to look at the brewers' returns on capital employed from their pub estate and compare these to some estimate of a normal return. The third is by calculating the difference between the rent/turnover ratio for the tied estate with an estimated rent/turnover ratio for "free-of-tie" outlets. This third method has been used by the OFT report as the OFT had the most data available to use this method. The Commision has followed this methodology because it allowed the Commission to build on the work of the OFT which leads to an obvious economy in procedure.
(64) In practice, the rent subsidy is calculated by subtracting the actual rental income from the tied estate from 15 % of the estimated retail turnover of the estate (the assumed rent for a free-of-tie outlet being 15 % of turnover). For this purpose, tenancies at will were excluded from the calculation. This is because tenancies at will are characterised by significantly lower rent levels than other lease agreements.
(65) The estimate of the total retail turnover for the estate (that is, the aggregate turnover of the pubs let under Standard Lease or Foundation Agreements in the estate) was calculated on the basis of the aggregate rent paid being equal to 11,36 % of turnover. The figure of 11,36 % stems from internal Bass documents compiled for the most part in preparation for rent or rent review negotations(15), for a random sample of 30 pubs chosen by the Commission. These documents included individual estimates of turnover for the pubs, from which the average rent to turnover ratio was calculated.
(66) To arrive at the rent subsidy per barrel, the overall rent subsidy was divided by the total number of barrels sold to the estate (excluding TAWs) in each year. To have included TAWs, in the case of Bass, would have distorted the rent subsidy as they typically are let on nominal rents - that is, the rent subsidy would have been larger. The Commission has taken a conservative approach in this case and excluded data on TAWs from the calculations used to provide figures for Table 3.
(67) The methodology for calculating the rent subsidy has been criticised. Numerous current and former tenants, using the model, have stated that it is widely known that the fair and arbitrary rent for an average public house is between 6 and 8 % of turnover.
(68) In their observations, an accountant and a couple of tenants consider that, in practice, rents are determined by an expert valuer on the basis of 50 % of the divisible balance, namely the net profit. It is therefore alleged that the assumption that rent is properly based on a percentage of turnover is false, and that the assumption that free-of-tie rent is based on 15 % of turnover is therefore also false(16). They consider that the rent imposed by Bass, namely the lease rent and the cost of discounts denied (wet rent), result in the lessees' being disadvantaged financially.
(69) The Commission does not dispute the fact that actual rent (review) negotations take place between the company and the (prospective) lessee on the basis of a shadow profit and loss account taking into account the performance achievable by a competent lessee; the market sector in which the site trades; the product sales mix; the tied product procurement terms; the size and condition of the property, and the complexity of the operation (such as the number of bars).
(70) The contractual rent negotiated by the parties is not automatically determined on the basis of 50 % of the divisible balance. Resulting from open competition on the market the parties negotiate a rent typically between 40 % to 60 % of the divisible balance.
(71) However, the purpose of the current assessment is not to describe how individual rents are negotiated but to make a comparative analysis of the average rental levels between one part of the market and another. The advantage of using the rent/turnover ratio for this analysis as compared to a conceivable methodology based upon the differences in the average rent/divisible balance is that the comparison for the first methodology is based on fewer estimates of variable parameters. No estimates need to be made for the "costs" structure of the pubs in working with rent/turnover.
(72) With regard to the result of the different methods, it would not be unusual to find that the average "free-of-tie" rent as a percentage of turnover for a particular estate is 15 % and that the average divisible balance is 50 %.
(73) For the most important remaining variable in the Commission's methodology, namely that 15 % rent/turnover is the ratio for the "free-of-tie" rent, the Commission relies on the following facts:
- Bass had been informed by Fleurets, Chartered Surveyors for Hotel and Licensed Property Valuers, by letter of 28 September 1998 that rents on new lettings of free houses had often been in the 15 % to 18 % range. This accords with estimates given by other experts to other national brewers,
- these findings support the facts presented to the OFT, namely that free houses pay 2 to 3 percentage points more of their turnover in rent than the tied tenants of brewers and that in the free trade rent equivalents amounted to between 14 % and 15 % of turnover. This enabled the OFT in their report to base their methodology for the calculation of the "rent subsidy" upon the difference paid in actual rent by the tied lessees with an estimate of between 14 % and 15 % of turnover.
(74) The Commission therefore considers that, for all the reasons set out above, the rent/turnover methodology is appropriate for assessing the rent subsidy to tied tenants.
(75) In addition to the rent subsidy, Bass has supplied details of seven other quantifiable benefits to the Commission.
Value added services
(76) Since the date of introduction of the Standard Lease Agreements Bass has offered its lessees bulk buying and procurement services, the value of which has increased over time. These value-added services currently include discounts on glassware, gas supply, rating, banking, insurance and paint. Bass has calculated the annual benefit of these services by estimating the potential value per outlet of the discounts and offers available across the range of goods and services, on the assumption that, where lessees have not taken advantage of the services on offer, they have used the fact that discounts are available to Bass lessees to obtain equivalent or better prices on the open market. This potential value per outlet, which has been estimated at GBP 3054,9 for the years 1994/1995 and 1995/1996, is then multiplied by the number of outlets, excluding TAWs, in the estate.
(77) Almost all respondents to the notice commented upon this. Many of those who used the model simply stated that the value of these services was zero. Other observations have indicated that better terms are almost always available elsewhere, and have thus placed a minimal value on it (under GBP 1 per barrel in recent years). Moreover, the accountant noted that contact names for the selection of butchers, frozen food, glassware, chips and nuts can be offered by most local Licence Victualler's Associations at no cost. A tenant alleged that they could get better discounts on all the items from a group called the Scottish Licensed Trade Consultants.
(78) The Commission recognises that it may be possible to negotiative individually better terms with the same supplier than those offered by Bass. However, even if this were to be the case for all items, the fact that an interested lessee has a preference point based on a negotiated rate for a large estate, to start price discussions is already an advantage in itself(17).
(79) The above methodology for calculating the benefit of the value added services compares the Bass terms with the wholesale list price of the same supplier, thereby reflecting the benefit that an individual lessee would receive if he/she did not actively seek improved terms and services, and bought at the published price list. The Commission accepts that at least a significant proportion of lessees will actively look for cheaper deals, at least for some of the more important cost items in operating its pubs. On the other hand, many tenants took up the glassware offer (500), banking (400), rating and insurance (1267) and gas (200).
(80) The Commission considers that on the basis of all of the above considerations relating to "value added services" a reduction should be made to the value of the benefit as calculated by Bass and represented in the notice, in order to take account of the fact that, as was stated in recital 79, a significant proportion of lessees will actively look for cheaper deals than the list price quoted by the supplier. However, in view of the references in the paragraph above to the up-take, this reduction should be moderate. Therefore, in order to reduce the margin of possible error as much as possible, and taking all considerations into account in order to ensure a conservative figure, the Commission will base its assessment of the value of this "countervailing benefit" on a reduction of 25 % of the benefits as indicated by Bass and in the notice. The relevant GBP/barrel figures for value added services, in Table 3 below, are adapted accordingly.
Investment
(81) The benefit which is attributed to investment carried out in the tied estate in cooperation with lessees, excluding TAWs, is calculated by taking the total cost, including outside consultancy and project supervision funded by Bass, and subtracting attributable rent increases over five years.
(82) Lessees and former lessees, on the basis of the model, generally claim that as the responsibility for repairing is with the lessee they carry out all investment. Observations, based on the model, have therefore concluded that there is no investment by Bass.
(83) Tenants, on the basis of the work of the accountant, allege that the expenditure carried out by Bass will generally relate to property extensions and improvements, as the tenant is responsible under the lease for the fabric of the building. They allege that Bass are claiming that there is investment in a number of pubs that are not covered by the capitalised increase in rental income Bass will acquire over the following five years (which they will continue to receive in future thereafter).
(84) The accountant and tenants based on this work allege that Bass has included in the figures for investment the foregone rental from pubs that are empty. Moreover, they allege that any improvement in rent is retained for all future years under the upwards only rent review element of the lease.
(85) It is of course correct that the rent increase is for longer than five years, but so is the benefit of the investment to the lessee. After the end of the lease, the lessee in England and Wales has security of tenure unless Bass(18) wants to use the premises for its own purpose.
(86) Bass has not included monies used to refurbish empty public houses. The figures provided to the Commission were specifically for the growth of the lessee's business. Bass has both a total investment scheme and a joint investment scheme as noted in the notice.
Repairs
(87) This is the value to existing lessees, excluding TAWs, of non-rentalised repairs funded by Bass. These repairs are either to support investment or to fund statutory requirements, licensing demands and other such unavoidable expenses.
(88) Lessees, using the work of an accountant, and the accountant concerned allege that most of the leases contain a full repairing obligation. Bass would generally only pay for repairs in respect of the short-term lets and the Tenancy at Will Agreements where Bass retains the responsibility for the fabric of the building. Before letting, it is Bass' responsibility to put the property into condition or to reduce the rent so that the individual tenant may carry out the work. Other lessees and former lessees, using the model, claim that they have not received any such repairs.
(89) In response, it should be noted that there is a benefit to the extent that the works falls outside the terms of the lease and that Bass does not receive monies in terms of increased rents.
Support franchise
(90) Since 1994 Bass has provided certain business planning, performance review and development initiative services free of charge for lessees wishing to utilise up to October 1996, an additional scheme known as the support franchise. By the end of the 1995/96 financial year the lessees of an average of 669 pubs in the estate had joined the support franchise and for those pubs, there was an average increase of 0,93 % in barrelage turnover, compared to a decline of 2,33 % for non-participating pubs. Bass have estimated that the average increase in net profit to a typical lessee receiving the support franchise was GBP 2585 in 1995/96. The total estimated increase in net profit generated by the support franchise is therefore GBP 1,7 million, which produces a figure of GBP 4,50 per barrel if divided by the total barrelage to the leased estate.
(91) A few observations dispute the methodology used for calculating the benefit of the support franchise. In particular, they allege that the Commission has failed to assess whether any increase in barrelage is attributable to the support franchise, for example, it may be attributable to investment, which the lessee pays for in increased rent. The tenants and the accountant further dispute the figures provided by Bass for the average increase in net profit to a typical lessee, stating that it is more likely to be GBP 775 per annum rather than the GBP 2585 quoted. Moreover, account should have taken of the fall in barrelage by 2,93 % that occurred in non-participating pubs. This would translate into a fall in turnover and GBP 2639 fall in profit. The tenants and the accountant therefore claim that there would be an overall fall of 2283 barrels and that consequently there cannot be a benefit to Bass lessees.
(92) The Commission examined a number of methods for calculating the benefit of the support franchise and determined that the volume and profit uplift was the simplest and the most statistically accurate for the purpose of calculating average values. Any element of double counting is not statistically significant. There are similar percentages of lessees participating in support franchise and lessees who have chosen not to join the support franchise who have benefited from investment. There are no significant differences between the investment profile of the two types of outlet. Other methods to calculate this benefit would provide comparable results.
(93) The data used by the Commision is based on actual returns and therefore the Commission considers that the calculations for the average increase in net profit to a typical lessee are acurate. The data for the support franchise show the benefits that can accrue to a lessee from participation should he/she elect to do so. It is incorrect to net off the estimated reduction in barrelage for those lessees who have not chosen to take advantage of the scheme.
Direct operational support
(94) Bass has estimated the value and benefit of direct operational support per lessee for each of the relevant years by taking 75 % of the total remuneration costs (salaries plus benefits and expenses) of the Bass Lease Company employees who are directly involved in supporting and developing the business of the lessee. These employees include business directors and business managers, business development managers, property managers and surveyors and employees dealing with catering, training of lessees, assisting with assignments, promotions and public relations.
(95) Observations, based on the model, have in general contended that there is no benefit to the direct operational support offered by Bass.
(96) Other observations of tenants note that the Bass employees referred to in the notice are there to protect Bass' interests. They police the tie and the lease. Moreover, Bass' operating costs in operating tied houses cannot be attributable to the tied lessees as a benefit.
(97) The accountant, and a few tenants, further assert that lessees would be better advised to obtain independent professional advice and pay less and have the benefit of professional indemnity cover that Bass cannot supply due to their position being in conflict as landlord. The surveyor employed by Bass will seek to secure his own future employment by pressing for work to be carried out, at the tenant's cost, which may be treated or handled in a far more economic manner.
(98) The Commission calculated the direct operational support benefit on the basis of all the Bass Lease Company personnel who have an input into a lessee's business. The business manager is the primary point of communication between the lessee and the Bass Lease Company. In reaction to these observations the Commission asked Bass for a sample job description which defines the responsibilities of the business manager, and the working hours and percentage of time allocated to each function. Given this, the Commission has taken a conservative view that at least 68 % of the working time of the business manager is spend working for the benefit of lessees. The figures in terms of GBP/barrel in Table 3 have been re-calculated accordingly.
Set-up and development costs
(99) Bass provides support to new lessees in the form of literature and assessment schedules, including development, administration and printing costs associated with new initiatives as well as training costs, and to existing lessees in the form of annual recognition awards.
(100) Observations, based on the model, generally state that there is no benefit. No evidence was supplied to back up the statement.
(101) A few parties, together with the accountant, assert that the lessor would generally incur most of the costs when entering into a lease with a lessee. It is a one-off outlay and should not be allocated as a cost benefit per barrel. Moreover, it is Bass' cost of attempting to make uniform the operation of the leased estate.
(102) It is alleged that Bass claim that they produce assessment schedules, bear printing costs in relation to new initiatives plus annual recognition costs. These are costs that Bass should absorb as landlord and brewer.
(103) In response, it is noted than the observations did not support their allegations with any factual evidence. It should be clear that these costs are not incurred in an attempt to make the operation of the Bass leased estate uniform. Further, these are costs which a lessee would normally incur, and not a lessor as the accountant alleges. Moreover, asserting that these costs are one-off neglects the contribution of ongoing development and training.
Promotions
(104) Since the date at which the Standard Lease Agreement came into operation Bass has made certain promotions and marketing offers exclusively available to its lessees on a national, regional or local basis. These promotions are intended to increase the turnover of the individual lessee.
(105) Observations based on the model have generally valued these promotions at zero benefit to the tenants.
(106) A few parties have contended that it is common practice for all manufacturers to offer promotions to resellers in an attempt to popularise their wares. The inclusion of this in the Commission's assessment is therefore alleged to be incorrect.
(107) In response, the Commission points out that, as was stated in the notice, the promotions and marketing included in the analysis are exclusive to Bass lessees. Information received by the Commission from Bass suggests that in fact some of the lessees that have made a formal complaint have accepted promotional material, including free stock and some product promotions have also been made available via weekly telesales calls.
(108) The result of this assessment of the price differential and the countervailing benefits are shown in the following table.
Table 3
Price differential and countervailing benefits
TABLE
(109) There are other possible countervailing benefits that are not included in Table 3. It was not necessary to include the countervailing benefits described below as the countervailing benefits considered above compensate broadly for the price differential.
(110) Bass offers additional support and benefits to tenants in the form of fixtures and fittings funding for tenants in difficulty, one-off PR promotions, a charitable support fund and, until late 1994, a legal advice scheme for tenants and prospective tenants. A few observations commented that there was no need for a legal advice scheme as a competent tenant could follow the legal obligations in the lease. It was also pointed out that Bass should not be advising its own tenants on legal matters that may give rise to a conflict of interest. However, it should be noted that the Bass business and the legal advice providers were separate entities.
(111) Finally, Bass lessees also have reduced beer-derived profit volatility as the result of a reduced profit margin on beer relative to free-house operators which, combined with lower fixed costs (rent), reduces the risk of an investment in a Bass tenancy.
II. LEGAL ASSESSMENT
A. ARTICLE 81(1)
1. The relevant market
1.1. The relevant product market
(112) The relevant product market includes, in principle, all goods or services which are perceived by the consumer, on the grounds of their characteristics, price or intended purpose, as being reasonably interchangeable with each other(19). As the Court of Justice has stated in the Delimitis judgment(20), "the relevant market is primarily defined on the basis of the nature of the economic activity in question, in this case the sale of beer. Beer is sold through both retail channels and premises for the sale and consumption of drinks. From the consumer's point of view, the latter sector, comprising in particular public houses(21) and restaurants, may be distinguished from the retail sector on the grounds that the sale of beer in public houses does not solely consist of the purchase of a product but is also linked with the provision of services, and that beer consumption in public houses is not essentially dependent on economic considerations. The specific nature of the public house trade is borne out by the fact that the breweries organise specific distribution systems for this sector which require special installations; and that the prices charged in the sector are generally higher than retail prices".
(113) In view of the specific licensing system in the UK, it has to be specified which sections of the three distinct classes of on-licences (recital 25) form the relevant product market of "public houses and restaurants". In this respect, reference is made to paragraph 43 of the notice to the Regulation where it is stated that "the concept of 'premises for the sale and consumption of drinks' covers any licensed premises used for this purpose. Private clubs are also included". This is understandable, as all these outlets, including the restricted on-licences, have the common feature that the drinks are purchased for consumption on the premises and that there is an important service element provided for. The Commission recognises that the beer price in clubs, being in December 1994 some 82 to 83 % of that prevailing in pubs, is lower than that charged in pubs(22). However, this reflects to a large extent the fact that these clubs operate on a non-profit basis. It remains that the case that, in view of the service element, the price in clubs is still in excess of the price of beer in supermarkets. Furthermore, the specific distribution system for the whole on-trade, including clubs, is the same: the special installations for draught dispense, the brewers' beer list prices, and the operation of loan ties.
(114) It follows that the reference market is that for the distribution of beer in premises for the sale and consumption of drinks (the whole on-trade market). As was stated in the Delimitis judgment(23), that finding is not affected by the fact that there is a certain overlap between the on- and off-trade, namely inasmuch as retail sales allow new competitions to make their brands known and to use their reputation in order to gain access to the market constituted by premises for the sale and consumption of drinks.
1.2. The relevant geographic market
(115) The objective competitive conditions of supply and demand for the supply of beer to the on-trade vary considerably in the different parts of the Community. As the Court of Justice has noted in the Delimitis judgment at paragraph 18, most beer supply agreements are still entered into at a national level. It follows that, in applying the Community competition rules to the agreement, account is to be taken of the UK market for beer distribution in premises for the sale and consumption of drinks.
(116) The UK market is also distinct from beer markets in other Member States in view of the Orders (recital 18), the high consumption of draught beer (recital 21), the presence of pub-management companies (recital 24), the pub-licensing regulations (recital 25) and the variety in types of ale offered (recital 43).
2. Agreement between undertakings
(117) Bass and the lessees are undertakings within the meaning of Article 81(1).
(118) The individual leases, in a form similar to the standard leases described above, between Bass and each of its lessees are agreements in the sense of Article 81(1).
3. Restrictive effect on competition of the principal restrictions
3.1. Description and nature of the principal restrictions
(119) A beer supply agreement such as the leases is generally qualified by referring to the exclusive purchasing obligation which is generally backed by a non-competition obligation(24). These clauses are formulated in the lease as follows (recitals 43 and 44):
- the tenant shall purchase from Bass or its nominee and from no other person or firm such specified beers (with the exception of the guest beer clause) as he shall require for sale in the premises; in practice, the brewer is free to add, replace or delete the actual brands of a specified type in the company's price list (exclusive purchasing obligation),
- the tenant shall not sell or expose for sale in the premises or bring on to the premises for the purpose of sale therein (a) any beer which is of the same type as a specified beer but which is not supplied by Bass or its nominees; or (b) any other beer unless either (i) it is packaged in bottles, cans or other small containers; or (ii) it is in draught form and the sale of that beer in draught form is customary or is necessary to satisfy a sufficient demand from the lessee's circumstances (non-competition obligation).
(120) It can be noted that, apart from the explicit non-competition obligation with regard to specified types of beers, the exclusive purchasing obligation is so formulated that it already includes implicitly a non-competition obligation by reference to the general wording "such specified beers".
(121) Because of the exclusive purchasing obligation, the lessees are precluded from accepting offers of contract goods from other suppliers. Competition for the lessees between the brewer and other beer wholesalers who offer the same brands is precluded (restriction of intra-brand competition).
(122) The explicit and implicit non-competition obligation for specified types of beer, that is to say, the prohibition on the lessees' purchase of other brands of specified types from other producers of beer restricts inter-brand competition. The contractual provisions on the purchase of non-specified types impose certain administrative constraints on the lessees but do not in effect restrict their ability to offer such non-specified types on their premises. These clauses therefore lack a restrictive effect on competition.
3.2. Restrictive effect
(123) Having identified the nature of the restriction of competition brought about by the network of the brewer's leases, the restrictive effects on retailers and suppliers in the relevant market need to be demonstrated(25).
(124) In the case of Brasserie De Haecht v. Wilkin(26), the Court of Justice held that the effects of a beer supply agreement had to be assessed in the economic and legal context in which they occur and where they might combine with others to have a cumulative effect on competition. It is therefore necessary to assess, as a first step, the overall effect of all networks in the UK. However, it also follows from that judgment that the cumulative effect of several similar agreements constitutes one factor among others in ascertaining whether competition is prevented, restricted or distorted(27).
3.2.1. Cumulative effect of several similar networks
(125) The purpose of this assessment is to measure the degree of foreclosure of the UK on-trade market, thereby measuring the hindrance of the opportunities for other producers of beer, national or foreign, to reach the on-trade market independently, resulting from the cumulative effect of all brewers' networks. In other words, the assessment relates to the opportunities open to such other brewers to reach the final consumer in competitive conditions(28) defined independently by the brewer in question.
(126) Furthermore, as Bass notified the leases in order to obtain an exemption to take effect from the date on which the agreements were entered into, this assessment must go back to 1991, the year of introduction of the leases.
(127) The foreclosure resulting from the brewers' networks has different forms. First, there is the vertical integration by UK brewers down to the retail level. This vertical integration takes the form of managed houses and property tied houses. Secondly, the network includes also "vertical agreements" on either of two levels: either directly, with retail outlets via loan ties, or on the wholesale level, via "tying" supply agreements, namely agreements containing exclusive purchasing obligations, minimum purchasing obligations, must-stock obligations and so forth with "traditional" wholesalers, non-brewing pub companies or other brewers in their wholesale function.
(128) From Table 2 (recital 26) it can be seen that sales of the property tied and managed houses of brewers represented in 1985 about 55 % of sales in the on-trade. Loan ties foreclosed another 22 % of the on-trade market in that year. As there have been only limited changes in the situation on the UK on-trade beer market prior to the Orders, the 1990 data are considered as representative for at least the years 1985 to 1989. In 1990, the Orders were still not fully implemented so that, although the situation was starting to change compared to the previous years, it can be estimated that still around 70 % of consumption of beer in the UK on-trade occured in tied outlets.
(129) For the year 1997, the last year for which this kind of data is available, brewers' property tied and managed houses account for 27,2 % of volume throughput. Loan ties account for 18,1 %. An unidentifiable part of the volume for loan ties is not supplied subject to a legal binding commitment of the retailer to buy the volume of the tying brewer (see recital 28)(29), but it is most likely that the binding commitment will at least cover 10 % of on-trade volume throughput. Therefore, the conclusion must be that the UK brewers tie themselves directly to a maximum extent of 45,3 % (but most likely at least 37 %). This volume throughput of the UK on-trade market offers no direct opportunities for independent access by other brewers direct to the retail level.
(130) It has been argued that since the Orders made it possible to terminate a loan tie on three months' notice, such ties should no longer be regarded as hindering any opportunities for access.
(131) The Commission accepts that independent access to the loan-tied outlets in question is not always excluded as there are an unidentified number of non-exclusive loan-tie agreements(30). However, for the volume covered by non-exclusive loan ties, the possibility for other brewers to reach directly the final consumer in competitive conditions defined independently by the brewer in question is limited.
(132) The Commission also recognises that the Orders make it easier to terminate a loan tie. However, the average duration of four years indicates that the contractual relationship is not a temporary one. Furthermore, the brewer that wants to enter independently into loan-tied premises needs to offer the individual pub operator the finance to pay back the first loan (by way of, most likely, a new loan tie). Competition between such brewers is thus not restricted to the quality and (direct) price of the beer, but requires the other brewer to also offer loan ties. In addition it needs to be remarked that such an independent entry in loan-tied premises would only make sense for a brewer that offers all or most types of beer typically offered by a pub retailer to the public, because otherwise the total finance cost of the loan would need to be recouped by the sale of one brand (or a limited number of brands).
(133) It is not disputed that the tied volume might still offer indirect access for other brewers in so far as the (property or loan) tying brewer/wholesaler is prepared to supply to its tied outlets beer from other brewers. However, the assessment on foreclosure focuses on opportunities for independent access for other brewers which clearly does not result from "horizontal" cooperation between actual competitors. Such cooperation may limit the level of inter-brand competition between the brewers in question and the tying brewer will only allow an other brewer's beer in his outlets when this is in the tying brewer's interest.
(134) In addition to the direct (managed and leased houses and loan ties) ties by UK brewers of retail outlets, reference has to be made to the 19,7 % (in 1997) going through the non-brewing pub companies' property tied and managed houses. It is estimated that around 13 % is accounted for by "tying" supply agreements between pub companies and brewers. This percentage includes the volume throughput of Inntrepreneur Pub Company Limited, Spring Estates Limited and Allied Domecq Retailing, all of which had to buy in 1997(31) almost all the beer requirements of their estate from one national brewer. Also included are the estimates of the four national brewers of their supplies subject to contractual restriction to other pub companies.
(135) It can thus be concluded that a maximum of around 58 % (but most likely at least 50 %) of the UK on-trade volume was still accounted for in 1997 by tying restrictions of brewers. Therefore, the bundle of tying agreements of UK brewers has, since 1990, had considerable effect on the opportunities for gaining independent access to the UK on-trade beer market.
3.2.2. Other factors
(136) The Court of Justice also held that, as was last confirmed in the abovementioned Delimitis judgment, the effect of the network of exclusive purchasing agreements is only one factor, among others, pertaining to the economic and legal context in which an agreement must be appraised. The other factors to be taken into account are, in the first instance, those also relating to opportunities for access and, secondly, the conditions under which competitive forces operate on the relevant market.
3.2.2.1. Opportunities for access
(137) Paragraph 21 of the Delimitis judgment referred to the "real concrete possibilities for a new competitor to penetrate the bundle of contracts by acquiring a brewery already established on the market together with its network of sales outlets, or to circumvent the bundle of contracts by opening new public houses. For that purpose it is necessary to have regard to the legal rules and agreements on the acquisition of companies and the establishment of outlets, and to the minimum number of outlets necessary for the economic operation of a distribution system. The presence of beer wholesalers not tied to producers who are active on the market is also a factor capable of facilitating a new producer's access to that market since he can make use of those wholesalers' sales networks to distribute his own beer".
(138) It is not easy to open a substantial number of new pubs within a couple of years, in view of the licensing laws (see recital 36). Moreover, although there is an active trade in UK pubs and substantial numbers of pubs have been sold off in single deals, it has to be noted that the investment that would need to be borne by a new competitor to acquire a network of sales outlets or to open new public houses is a considerable one(32) and would, in fact, involve a change in focus from being a brewer to also being a UK retailer. This would, furthermore, require additional horizontal links with other UK brewers to provide all the different types of beer that a retail outlet would need to offer as new competitors (and especially foreign competitors) will tend to offer individual brands rather than the whole range of types of beer common in the UK.
(139) Direct takeovers of UK brewers (and their tied estate) by foreign brewers has occurred a few times in recent years, but in most cases the foreign brewer has since divested itself of its interest again (the Dutch brewer Grolsch in Ruddles, and the Australian brewer Foster's in Courage).
(140) In addition, the relatively small role played by "traditional" wholesalers in the distribution of beer in the UK (recital 23), make it difficult for a foreign brewer, or for a new brewer, to enter the market independently.
(141) Therefore, in most cases, foreign breweries license a major UK brewer to brew and distribute their products within the UK, thereby having access to their public houses and distribution facilities to free houses. In such circumstances, the UK brewer will have a strong influence on the positioning and the marketing (advertising) of the foreign brewer's brand.
(142) The Commission accepts that the increased importance of retail sales volume in outlets operated by non-brewing pub companies offers, at least theoretically, an increased possibility for other brewers to access the UK on-trade beer consumer. It is indeed a lot easier for a newcomer on the market to conclude an agreement with a pub company, even if the newcomer only had one brand, and thereby gaining access to all the pubs in that network as compared to concluding agreements with individual outlets. However, as stated at recital 135, the concrete opening of this segment of the market cannot be estimated accurately. In addition, a brewer wishing to supply a pub company without its own distribution facilities would need to organise the distribution (see also recitals 24 and 33).
3.2.2.2. Competitive forces on the market(33)
(143) The UK brewing industry has been going through a process of concentration (recital 22). Furthermore, the overall demand for beer as well as the on-trade market are likely to continue to decline or remain, at best, static (recital 19). Moreover, the ever-increasing advertising expenditure to support a single brand (a sunk cost), gives a further incentive to foreign brewers to enter via licensing agreements. Finally, the possibilities of building on a reputation in the off-trade beer market to gain access to the on-trade market is more limited in the UK than in most other European countries in view of the fact that the off-trade represents only 27 % of total beer sales (paragraph 19).
3.3. Conclusion on first Delimitis test
(144) It can thus be concluded that an examiniation of all tying agreements, included but not limited to beer-supply agreements entered into, and the other factors relevant to the economic and legal context of the UK on-trade market shows that the brewers' tying agreements had in 1990, and still have today, on the basis of the most recent available information, the cumulative effect of considerably hindering independent access to that market, for new national and foreign competitors.
3.4. Significant contribution
(145) It is now necessary to assess, as the Court clarified in paragraph 24 of the Delimitis judgment, "the extent to which the agreements entered into by the brewery in question contribute to the cumulative effect produced in that respect by the totality of the similar contracts found on that market. Under the Community rules of competition, responsibility for such an effect of closing off the market must be attributed to the breweries that make an appreciable contribution thereto. Beer supply agreements entered into by breweries whose contribution to the cumulative effect is insignificant do not therefore fall under the prohibition under Article 81(1)". Therefore, in assessing the extent of the contribution made by the brewery in question, in this case Bass, the brewer's total tied network, including but not limited to the exclusive purchasing obligation and the inherent non-competition obligation in the leases, must be assessed. In other words, it is the network that, according to the Delimitis judgment, "must make a significant contribution to the sealing-off effect brought about by the totality of the brewers' tying agreements in their economic and legal context"(34).
(146) In so doing, consideration will be given to the effect of the network of Bass as a whole; the finding of a restrictive effect for the network would then apply equally to each of its constituents(35).
3.4.1. The beer deminimis notice(36)
(147) Bass is clearly not a "small brewer" as defined by the notice as it produces more than 200000 hl, and its market share is more than 1 % of the UK on-trade market.
3.4.2. Individual assessment
(148) The Court has ruled in the Delimitis judgment(37) that "the extent of the contribution made by the individual agreement depends on the position of the contracting parties in the relevant market and on the duration of the agreement". In paragraphs 25 and 26 of the judgment, the Court has clarified that "that position is not determined solely by the market share held by the brewery and any group to which it may belong, but also by the number of outlets tied to it or to its group, in relation to the total number of premises for the sale and consumption of drinks found in the relevant market". As to the duration, the Court held that "if the duration is manifestly excessive in relation to the average duration of beer supply agreements generally entered into on the relevant market, the individual contract falls under the prohibition under Article 85(1). A brewery with a relatively small market share which ties its sales outlets for many years may make as significant a contribution to a sealing-off of the market as a brewery in a relatively strong market position which regularly releases sales outlets at shorter intervals".
(149) In the German ice-cream cases, the Court of First Instance, in assessing the significant contribution of the companies in question, referred to "the strong position occupied by the [company concerned] in the relevant market, and, in particular, its market share"(38). The CFI has thus based itself primarily on the broader concept of the overall market share.
(150) An assessment of the contribution by the brewer therefore needs to take into account his position on the relevant market, and in particular his contribution by way of tying arrangements to the foreclosure and, secondly, the duration of his restrictive agreements, and in particular his standard agreements.
(151) The assessment of the contribution of the brewer takes into account the managed estate of the brewer, although this latter part in itself does not fall under Article 81(1) as it does not concern an agreement between independent operators. In considering the notified agreements (as part of the brewer's network), it is particularly important that due account is given to the foreclosure resulting from the managed estate of a national brewer as the total number of property ties is limited by the Orders. However, within that number the brewer is free to choose whether he wants to operate the house by way of a tenancy/lease agreement or by way of a managed house. The brewer has thus the possibility of offering at any moment a lease agreement for a currently managed house, and, after the end of a lease, the brewer may turn the leased house into a managed house.
(152) The other segments of the "tied network" of Bass are Bass' loan ties and the amounts of beer for which its "wholesale partners" are under an obligation to buy (exclusivity, minimum purchasing, must-stock, non-compete and so forth). Furthermore, in assessing any brewer's role on the market, consideration can also be given to his overall market share of the UK on-trade market, and its share on the related UK beer production market.
(153) The 5555 pubs (of which 2402 were leased) owned by Bass in 1991 and the 4182 (1446 leased) owned in 1996/97 account for 3,8 % and 2,88 % respectively of the total number of on-licensed premises. Moreover, they account, as was indicated in Table 1 (recital 13), for 24,1 % and 25,6 % respectively of the on-trade volume in 1990/91 and 1996/97 respectively (the property tied part accounting for 3,9 % and 1,8 % respectively). The Bass tied sales for which the Commission has the data, namely the above and including the loan tie sales, account for 18 % and 13,7 % respectively of the UK on-trade market volume. The "tied" part (property, loan and managed) thus accounts for over half of Bass' total sales on the on-trade market share of 25,6 %. To these already significant "tied" market shares should be added the "wholesale partners ties" as described at recital 152.
(154) With regard to the duration of the segments of Bass' tied network, it has to be understood that all the houses that Bass owns are, in principle, always "locked in" to the company. This is not only the case for the managed house, but also the leased houses will after the end of one (short or long term) lease, be re-let to another operator on a tied basis. Bass' loan ties last on average eight years.
(155) It is therefore concluded that Bass' tied sales, of which the notified agreements are a part, contribute significantly to the foreclosure of the UK on-trade market. The exclusive purchasing obligation and the non-competition obligation in the leases therefore have restrictive effect on competition.
4. Restrictive effect on competition of other restrictions
4.1. Description
(156) The leases contain the following clauses for which it has been argued by some of the respondents to the notice that they have a restrictive effect on competition:
- to put and keep the premises and the fixtures and fittings in good repair in the case of the standard lease,
- to use the premises only as a fully licensed public house,
- restrictions on assignments (recital 39),
- to sell trade fixtures and fittings, furniture and effects and stock on the termination of the lease to Bass or to the new lessee,
- not to place amusement machines without the consent of Bass,
- not to compete within a radius of half a mile from the former leased premises for one year post-termination of the lease,
- to avoid advertising goods supplied by other undertakings in a higher proportion than the share of those goods in the total turnover realised in the premises (hereinafter: "the advertising clause").
4.2. Evaluation
(157) The first four of the above clauses cannot be considered to have the object or the effect of restricting competition in a particular market. The clause with regard to the amusement machines is not restrictive in view of the influence of amusement machines on the character of the premises(39).
(158) The covenant in the Deed of Leasing Conditions which restricts the former lessee from competing with half a mile of his former premises can be considered to protect the goodwill of the new lessee and the ability of Bass to sell its beer, and the restriction is therefore ancillary to the lease agreement. In any event, the Commission understands that the covenant has never been used and thus cannot be regarded as an appreciable restriction of competition.
(159) Whether or not the advertising clause falls foul of Article 81(1) is only relevant for the market for the distribution of beer. With regard to all other neighbouring markets for the supply of goods to on-licensed premises in the UK, such as non-beer drinks, crisps and amusement machines, the clause is not restrictive. The leases, in the absence of an exclusive purchasing obligation and a non-competition obligation for the supply of such products do not restrict competition on such markets, if such were considered to exist, to an appreciable extent by the mere imposition of an advertising clause.
(160) With regard to the supply of beer, the advertising clause has the object of limiting the advertising of beer supplied by other undertakings. The only beer that the Bass lessee is entitled, pursuant to his lease, to buy from other undertakings is the guest beer and beer of non-specified types. In particular the brands of beer of non-specified types may not be well known to the UK consumer and therefore would require specific on-the-spot advertising. The letter of the clause would make advertising for these new products impossible, as the clause requires the advertising to be proportionate to the turnover of these goods, which, by definition, is virtually zero as the goods are new. However, the Commission possesses no information that the advertising clause has been this strictly applied. On the contrary, Bass has confirmed in a letter of 6 October 1998 that "Bass does not enforce this clause, and has no intention to enforce it, as will immediately be apparent from the fact that lessees have freedom to advertise, promote and market according to the marketing mix of their choice as appropriate to their chosen business plan". This is confirmed by what several lessees have indicated in their submissions, namely that they consider that they receive more "proportional support" from their guest beer supplier. None of them has indicated that Bass has ever opposed the use of that material in the pub. In these circumstances the advertising clause is not considered to be an appreciable restriction of competition.
5. Effect on trade between Member States
(161) Where, for the reasons described above, the effect of the exclusive purchasing and non-competition obligations in the leases in question is to eliminate the freedom of the lessees to stock and offer for sale to the consumer specified beers of competing suppliers, those suppliers are impeded, irrespective of their geographical location and the origin of the goods, in gaining access to the premises concerned unless they have concluded a specific agreement with Bass. This restriction has the effect that the level of trade in beer may be at a lower level than would otherwise be the case. The opportunities for foreign suppliers to establish themselves independently in the UK on-trade beer market are in particular affected; the "tying" agreements, including the exclusive beer-supply agreements, are likely to protect a substantial part of the UK market from direct competition from competing goods originating in other Member States. Indeed, as was noted at recital 34, most foreign producers have chosen to enter the UK market by entering licensing agreements with existing brewers, including Bass, to gain access to their on-trade network(40). Accordingly, the leases affect trade between Member States.
6. Appreciability
(162) The exclusive purchasing and non-competition obligations only infringe Article 81(1), however, if they affect competition and trade between Member States to an appreciable extent.
(163) The quantification of the restrictive effect to the cumulative networks and the other factors contributing to the foreclosure of the UK on-trade beer market, and of the significant contribution made by Bass' network to that effect, as laid out in recitals 126 to 161, demonstrate their appreciable nature in restricting competition and trade between Member States with respect to the UK on-trade beer market.
7. Conclusion
(164) The exclusive purchasing and non-competition obligations of the leases fall foul of Article 81(1) since the introduction of the leases in 1991.
B. ARTICLE 81(3)
1. Regulation (EEC) No 1984/83
(165) The Court has confirmed in the Delimitis judgment (recital 36) that Article 6(1) of the Regulation requires that the exclusive purchasing obligation on the part of the reseller shall relate solely to certain beers or to certain beers and drinks specified in the agreement. The purpose of requiring that they be so specified is to prevent the supplier form unilaterally extending the scope of the exclusive purchasing obligation. A beer supply agreement which refers, for the products covered by the exclusive purchasing agreement, to a list of products which may be unilaterally altered by the suppliers does not satisfy that requirement and thus does not enjoy the protection of Article 6(1). The Court thus concluded (recital 37) that the conditions for the application of Article 6(1) of the Regulation are not satisfied if the drinks covered by the exclusive purchasing terms are not listed in the text of the agreement itself but are stated to be those set out in the price list of the brewery or its subsidiaries, as amended from time to time.
(166) The standard leases provide for a specification of the beer tie by type which allows Bass to add to, delete or substitute the brands of beer that it supplies to the lessees by amending the contents of its price list from time to time for specified beers. The specification of the beer tie by type thus allows Bass unilaterally to extend the scope of the exclusive purchasing obligation and therefore do not fulfil the conditions of Article 6 of the Regulation, which requires a specification by brand or denomination(41).
(167) It is for this reason that the standard leases do not fulfil the conditions of the Regulation.
2. Individual exemption
2.1. Improvement in distribution
2.1.1. General considerations
(168) A beer supply agreement generally leads to an improvement in distribution as it makes it significantly easier to establish, modernise, maintain and operate premises used for the sale and consumption of drinks (see also recital 15 to the Regulation). This is true for the brewer/supplier who does not need to integrate vertically as well as for the lessee. The letting of premises at an agreed rent as in the Bass standard leases, particularly in view of the restrictive UK licensing system, is a method of providing the means for a lessee to operate such premises and, as such, allows the low-cost entry of a newcomer on the on-trade market for the distribution of beer. The system whereby brewers in the UK allow an independent business person to operate a licensed property owned by the brewer thereby increases the options for entry into the market. In a way, property tied houses are sometimes described as a "half-way house" between being a manager (in a managed pub owned by the brewer/pub company) and owning one's own pub (which may be loan tied or totally free).
(169) The incentive for the reseller, following from the exclusive purchasing and the non-competition obligation, to devote all the resources at his disposal to the sale of the contract goods will thereby generally lead to an improvement of the distribution of the contract goods. In other words, as is stated in recital 15 to the Regulation, such agreements lead to durable cooperation between the parties allowing them to improve or maintain the quality of the contract goods and of the services to the consumer and sales efforts of the reseller. They allow long-term planning of sales and consequently a cost-effective organisation of production and distribution and the pressure of competition between products of different makes obliges the undertakings involved to determine the number and character of premises used for the sale and consumption of drinks in accordance with the wishes of customers.
(170) With regard to the long-term duration of the exclusivity obligation and non-compete clause contained in the lease it has to be noted that special rules are applied in cases where the premises used for the sale and consumption of drinks are let by the supplier to the reseller. In this respect reference is made to Article 8(2)(a) of the Regulation which states that "exclusive purchasing obligations and bans on dealing in competing products specified in this Title may be imposed on the reseller for the whole period for which the reseller in fact operates the premises". On this basis the long-term duration of the exclusivity obligation and the non-compete clause contained in the lease therefore does not constitute an obstacle to exempting the exclusive obligation and non-compete clause.
(171) Furthermore, the specification of the tie by type is considered to enable a more practical operation of exclusive beer-supply arrangements in the UK than the specification provided for in the Regulation. The specification of the tie by type makes it easier to introduce the brands of foreign or new brewers to their price lists because it does not require the consent of all the tenants(42). This is particularly the case in view of the large number of beers supplied by Bass to the lessees and of the frequency with which Bass adds or substitutes a beer on its price list, including foreign brands. This is important in view of the high percentage of all beer sold in the UK as draught beer in pubs, and the foreclosure of some 70 % (in 1989) or a maximum of around 58 %, but most likely at least 50 % (in 1997) of the UK on-trade by UK brewers; nevertheless, foreign or new brewers may still find it particularly difficult to penetrate the UK market independently. It has further to be noted, that in any case, the tenant is not in a position to introduce new brands as the brewer would anyway be able to prohibit sales by the lessee of the other brands of the same type in his outlet, using the non-compete clause which is exempted under Article 7(1)(a) of the Regulation. The tenant is therefore in no position to affect, whether positively or negatively, the level of foreclosure in the UK on-trade beer market.
(172) It is correct that a lessee might be forced to buy unfamiliar products when Bass sells his tied house to another company. Where this change takes place "overnight", it may have a considerable impact on turnover in the respective house, and thus for the individual lessee concerned. However, from a competition point of view, the contractual structure offers, in such circumstances, an opportunity for new or increased entry for other brewers, national or foreign. If such a change takes place on a gradual basis, it might not have a detrimental impact on the individual lessee's position. In this respect, it can be noted that a gradual change of brand portfolio will probably even occur in a declining market in order to take new or changing consumer preferences into account. Furthermore, it would not be in the long-term commercial interest of the "new" owner to ruin the profitability of his newly owned premises by offering brands the customers would not be interested in.
2.1.2. Price differentials
(173) However, the Commission considers that where there are appreciable price differences, faced by the tied lessee, it has to be further assessed whether the above-described advantages can materialise.
(174) Price discrimination is an important element in the economic justification for an exemption to exclusive purchasing agreements. This is because, in the first place, the possibility of discriminating is facilitated by the exclusive purchasing agreement, which for the duration of the agreement gives the purchaser, unlike the other clients of the producer, no alternative legal source. A brewer might therefore decide to "cash in" on his leverage vis-à-vis his tied customers.
(175) Secondly, with regard to the condition related to the improvement in distribution, the Commission considers that someone who faces appreciable "net" price discrimination might face difficulties in competing on a level playing field. Consequently, any improvements in distribution resulting from such agreements may remain theoretical, or be structurally inhibited in such a way that they cannot outweigh in the longer term the anticompetitive features of the agreement. This idea that price discrimination can be incompatible with Article 81(3) is also expressed in the Regulation, of which recital 21 points out that "in particular cases in which agreements satisfying the conditions of this Regulation nevertheless have effects incompatible with Article 85(3) of the Treaty, the Commission may withdraw the benefit of the exemption". These circumstances, laid down in Article 14 of the Regulation, include unjustified price discrimination(43).
(176) The relevance of the above considerations to the standard leases, in the context of the UK on-trade beer market, is that the lessee who faces (unjustified) price differentials may not be in a position to compete on a level playing field. His business, all other conditions being similar, will be less profitable or might even become unprofitable. The impact of this adverse effect on profitability, either at the moment of entering as a newcomer into the market or during any considerable period in time during the operation of his business, means that the lessee may be unable to keep up with his competitors, who can make use of the beer price discounts either by passing them on in part to the final consumer by lowering temporarily or permanently the price at which they sell the same beer, or by investing in their total pub "offer" (new kitchen, toilets, family facilities, and so forth). This will lead, all other conditions being equal, to an even further loss of competitiveness for the lessee, whose clients will receive a better offer for the same price in other pubs.
(177) Unjustified price discrimination will only have an appreciable negative impact on the competitiveness of the lessee, and will therefore only affect the appreciation of any lack of improvement in distribution, if and when it is significant and lasts over a considerable period of time. It is estimated that the level of discounts (before taking into account any possible justification) traditionally found on the UK on-trade market up to the mid 1980s (MMC report of 1985: individual free houses receiving a discount from 3 to 5 %) were not of such a significant nature. However, since that date, and over the period of the standard leases, the situation has altered and certain groups of purchasers receive discounts of a substantially higher level than those granted to the tied lessees. This was looked at in some detail in the OFT report.
(178) Such higher discounts are available to all other operators in the UK on-trade market who do not have an agreement with similar exclusive purchasing obligations and with whom Bass trades: wholesalers, pub management companies and other brewers, and the individual free traders. Furthermore, the discounts granted to wholesalers, the own managed houses, and pub management companies and other brewers are, on average, higher than those granted to the individual free traders.
(179) Most of the direct competitors of the tied lessees, namely brewers' managed pubs, managed houses of pub companies, loan tied houses and free trade operators, and clubs (being only to a limited extent direct competitors of the tied lessees in view of the restricted access) are thereby enabled to buy their beer cheaper than the tied lessees.
(180) As for the above competitors, only the free trade-operators (the non-loan-tied supplies to clubs have been included in the Bass data on the discounts for the free trade operators) directly purchase their beer on market terms from Bass; this group is considered to be the "reference group". They are indeed the only group where "the supplier [...] applies less favorable prices [...] to resellers bound by an exclusive purchasing obligation as compared with other resellers at the same level of distribution"(44) (italics added).
(181) Table 3 (recital 108) indicates clearly that the price differential between the price paid by tied lessees (the Bass list price minus discounts on cask-ale purchases) and the average price paid by individual free-trade operators has increased every year in view of the increasing discounts granted to such individual free traders.
2.1.3. Countervailing benefits
(182) However, Bass has argued that the relationship with its lessees should not only be judged by reference to the price the lessees pay, and that the whole business relationship should be taken into account in order to judge whether the lessee is able to "survive" in the market place, and, hence, whether the improvement in distribution can be argued.
(183) The Commission accepts this argument. However, this implies an inherently difficult comparison between on the one side clearly quantifiable price differentials and on the other side more "quality"-related aspects of the business relationship.
(184) The description of the so-called "quantifiable countervailing benefits" in recitals 60 to 108 reflects the difficulties involved in such quantification. However, in view of the arguments described there in support of the methodology for each of the benefits and the factual information which backs up the results for these different items, the Commission considers that the result, described as "Conclusion" in Table 3, provides a reasonable instrument for the Commission to decide, within its discretionary margin in applying Article 81(3), whether the "practical" operation of the standard leases brings about an improvement in distribution.
(185) In its assessment of the conditions of Article 81(3), and in particular where a retroactive exemption is requested, the Commision cannot make an overall assessment for the whole "retroactive" period, but should evaluate whether at all times the conditions of Article 81(3) are fulfilled. The Commission considers in view of the "standard" nature of the notified agreements which cover several hundred individual agreements, the intrinsic complexity of the data and the limited availability of data on bases other than annual, that it is reasonable to limit its assessment of whether the conditions of Article 81(3) are fulfilled to a year-by-year assessment.
(186) It is apparent from Table 3 that for the years up to 1992/93 and from 1994/95 onwards the price differential is more than compensated by quantifiable countervailing benefits. The "average" lessee is therefore, on an overall assessment of the business relationship with Bass, in a position to compete on a "level playing field" with his free trade counterpart. For the year 1993/94, the price differential was not totally offset by the countervailing benefits, the shortfall being around GBP 2 per barrel. However, the Commission considers that this figure in itself is not sufficient to warrant the conclusion that the average tied lessee faced a significant handicap in his capacity to compete. This view is based on (a) the fact that such figures represent between 1 and 3 % of the beer price and (b) the existence of "unquantifiable" countervailing benefits, mainly the different risk faced by a tied lessee as compared to a free trader (recital 111).
(187) The Commission therefore concludes that for the whole duration of the standard leases there are no arguments to support the conclusion that the improvements in distribution described in general terms above have not been obtained.
(188) The standard leases, including the tying restrictions, have thus contributed to an improvement of distribution on the UK on-trade beer market.
2.2. Benefits to the consumer
(189) With regard to the general benefits created by tied leases, recital 16 of the Regulation indicates that "consumers benefit from the improvements described, in particular because they are ensured supplies of goods of satisfactory quality at fair prices and conditions while being able to choose between the products of different manufacturers(45)".
(190) In addition to these general references, it can be noted that property ties create an incentive for brewers to invest, or maintain investment, in outlets that may be too small to be economically run by the brewers' own managers. The system is therefore a means of maintaining pubs that might otherwise close, or not attract the investment made by Bass and/or the lessee. The continued availability of those outlets and/or the improved facilities following from an investment are a clear benefit to the consumer. It is self-evident that the property ties of a particular brewer can only be considered to contribute to this benefit if the long-term operation of the houses is not endangered. In other words, in market circumstances where there are price differences, such differences are broadly offset by other specific benefits. As indicated above, this is the case with Bass.
(191) With regard to the specification of tie by type, the Commission also notes that in 1997 alone Bass introduced 36 brands into its leased public houses, including such specialised beers as the ales Orkney Raven and Caledonian Christmas which were only introduced in Scotland. Other brands include well-known brands such as Guinness and Caffrey's Irish Ale and less well known brands such as Staropramen.
(192) The Commission therefore concludes that consumers benefit from the operation of the leases.
2.3. Indispensability of the restrictions
(193) The exclusive purchasing obligation, together with a non-compete clause, is indispensable to the advantages produced by beer supply agreements, as noted in recital 168. As described in recital 17 of the Regulation these advantages cannot otherwise be secured to the same extent and with the same degree of certainty.
(194) It can also be noted that the specification of the beer tie by type is indispensable for the ease of introduction of brands to the tied networks of the brewers on the UK on-trade beer market (recitals 171 and 191).
2.4. Possibility of eliminating competition in respect of a substantial part of the market in question(46)
(195) It is evident that Bass cannot eliminate competition from a substantial part of the market as they account for only 24 % of the UK on-trade beer market in 1997. Moreover, even taking into account the fact that in 1997 at most 58 % of the UK on-trade beer market was foreclosed through the parallel networks of brewers' agreements, Bass' agreements do not lead to the elimination of competition in respect of a substantial part of the UK on-trade beer market.
2.5. Conclusion
(196) The standard Bass leases, and the beer tie (exclusive purchasing and non-competition obligations) which they contain, fulfil the conditions of Article 81(3).
C. RELATION WITH ARTICLE 28
(197) The current and former lessees who used the model consider that the Commisison cannot grant a retroactive exemption given the Commission's established position by way of the procedure under Article 226 of the Treaty against the "guest beer clause". On the basis of the Metro(47) judgment, it is argued that it would be an improper exercise of the Commission's powers under Article 81(3) to permit a retroactive exemption which would bless, under the competition rules, what is considered to be a clear breach of Article 28.
(198) The compatibility of the guest beer law with Article 28 is irrelevant for Article 81 purposes. First of all, a decision pursuant to Article 81(3) in respect of an agreement that incorporates up to April 1998 only the "old" guest beer clause, namely the cask-conditioned beer, is without prejudice to a final judgment on the Article 28 matter. Furthermore, the Regulation exempts agreements for use in all Member States whereby the brewer/landlord does not have to grant a right similar to the "guest beer" clause. This is because the brewer/landlord can impose a non-compete obligation for all brands of beer of the same type than the brands he tied for in the agreement. The inclusion of the "old" guest beer was thus already a liberalisation of what was allowed under the Regulation and cannot, therefore, give rise to a concern under Community competition law.
(199) As the Article 28 issue is irrelevant, for the reasons stated above, it was not necessary for the Commission to refer to this issue in the notice. The notice was, therefore, complete. Moreover, interested third parties are entitled to submit observations not only on explicit points mentioned in a notice pursuant to Article 19(3), but on all other points they consider relevant.
D. RETROACTIVE NATURE AND DURATION OF THE EXEMPTION
(200) The standard leases are agreements in the sense of Article 4(2)(1) of Regulation No 17 where "the only parties thereto are undertakings from one Member State and the agreements [...] do not relate to imports or to exports between Member States". It follows from Article 6 of Regulation No 17 that for such agreements the date from which a decision pursuant to Article 81(3) takes effect may be earlier than the date of notification.
(201) The Court has held in its judgment in Fonderies Roubaix(48) that "the fact that the products involved in [the agreements to be assessed] have previously been imported from another Member State does not by itself mean that these agreements must be regarded as relating to imports within the meaning of Article 4(2) of Regulation No 17". Therefore, the application of that Article should not be excluded in view of the brands on Bass' price list that are imported from outside the United Kingdom.
(202) Since it has been found above that the standard leases fulfil the conditions under Article 81(3) since the date of first introduction of one of the notified agreements on the market on 1 March 1991, this Decision should apply from 1 March 1991.
(203) Pursuant to Article 8(1) of Regulation No 17, an exemption should be issued for a limited period. The Commission considers that the period, until 31 December 2002 is appropriate, as the Bass leased estate has been sold off with only just over 20 leased properties remaining which are expected to be converted into managed houses. The exemption period therefore allows Bass to make its commercial decisions on the remaining tenanted houses with a reasonable level of legal certainty,
HAS ADOPTED THIS DECISION:
Article 1
1. The provisions of Article 81(1) of the Treaty are, pursuant to Article 81(3), declared inapplicable to the individual lease agreements in the standard form of (a) the 10-year lease, (b) the three-year foundation agreement and (c) the tenancy-at-will lease, and to the exclusive purchasing and non-competition obligation ("beer tie") which they contain.
2. This Decision shall apply from 1 March 1991 until 31 December 2002.
Article 2
This Decision is addressed to:
Bass plc 20 North Audley Street London WIY IWE United Kingdom.
Done at Brussels, 16 June 1999. | [
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COUNCIL REGULATION (EEC) No 2104/93 of 22 July 1993 amending Regulation (EEC) No 1382/91 on the submission of data on the landings of fishery products in Member States
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 43 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Whereas, with the creation of the European Economic Area (EEA), the management of the market in fishery products would be enhanced by the existence of harmonized statistics on the landings of fishery products in all countries of the EEA;
Whereas, in Annex XXI.25 to the Agreement on the European Economic Area, the member countries of the European Free Trade Association (EFTA) have undertaken to submit to the Commission monthly data on the landings of fishery products in those countries by Community and EFTA vessels and, on an optimal basis, by vessels of third countries, starting at the latest in January 1995;
Whereas the need for harmonized statistics requires that the data submitted by the Community Member States under the provisions of Regulation (EEC) No 1382/91 (3) should be extended to include submissions of data on landings by EFTA vessels and, on an optional basis, by vessels of third countries;
Whereas the additional data required are generally already collected and processed by the competent authorities in Community Member States;
Whereas, in the course of implementing Regulation (EEC) No 1382/91, certain minor discrepancies have come to light in the identification of the products for which data are required and it is desirable in introduce a harmonized format for the submission of data on magnetic media,
HAS ADOPTED THIS REGULATION:
Article 1
Article 1 of Regulation (EEC) No 1382/91 shall be replaced by the following:
'Article 1
Each Member State shall submit to the Commission data on the quantity and average price of fishery products landed by Community fishing vessels and by EFTA vessels in each calendar month in its territory taking due account of Council Regulation (Euratom, EEC) No 1588/90 of 11 June 1990 on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities (*).
For the purposes of this Regulation, "landings of fishery products" shall be:
- the products discharged by fishing vessels or other components of the fishing fleet,
- the products discharged by vessels of Member States in non-Community ports and covered by Document T2M annexed to Commission Regulation (EEC) No 137/79 (**), and
- the products transhipped to vessels of third countries from Community fishing vessels and other components of the Community fishing fleet within the territory of that Member State.
The Member States shall ensure that, except where derogations are granted in accordance with Article 5 (4), the date submitted shall cover all landings of the fishery products listed in Annex I in that calendar month. However, sampling techniques may be used to estimate up to 10 % by weight of the fishery products landed in that month. These sampling techniques shall be reported under the provisions of Articles 5 (1) and 5 (2).
(*) OJ No L 151, 15. 6. 1990, p. 1.
(**) OJ No L 20, 27. 1. 1979, p. 1. Regulation as last amended by Regulation (EEC) No 3399/91 (OJ No L 320, 22. 11. 1991, p. 19).'
Article 2
Article 4 of Regulation (EEC) No 1382/91 shall be replaced by the following:
'Article 4
1. Member States shall fulfil their obligations to the Commission pursuant to Articles 1 and 2 by submitting the data on magnetic media, the format of which is given in Annex IV.
2. Where Member States experience difficulty in submitting the data on magnetic medium, the data shall be submitted to the Commission in the form shown in Annex III.'
Article 3
Annexes I, II and III to Regulation (EEC) No 1382/91 shall be replaced by the Annexes appearing in Annex A to this Regulation.
Annex IV appearing in Annex B to this Regulation shall be added to Regulation (EEC) No 1382/91.
Article 4
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.
It shall apply with effect from 1 January 1994.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 22 July 1993. | [
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COMMISSION REGULATION (EC) No 358/2005
of 2 March 2005
concerning the authorisations without a time limit of certain additives and the authorisation of new uses of additives already authorised in feedingstuffs
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 70/524/EEC of 23 November 1970 concerning additives in feedingstuffs (1), and in particular Articles 3 and 9d(1) and 9e(1) thereof,
Having regard to Regulation (EC) No 1831/2003 of the European Parliament and of the Council of 22 September 2003 on additives for use in animal nutrition (2), and in particular Article 25 thereof,
Whereas:
(1)
Regulation (EC) No 1831/2003 provides for the authorisation of additives for use in animal nutrition in the European Union.
(2)
Article 25 of Regulation (EC) No 1831/2003 lays down the transitional measures for applications for authorisation of feed additives submitted in accordance with Directive 70/524/EEC before the date of application of that Regulation.
(3)
The applications for authorisation of additives listed in the annexes to this Regulation were submitted before the date of application of Regulation (EC) No 1831/2003.
(4)
Initial comments by Member States on these applications were issued under Article 4(4) of Directive 70/524/EEC and have been forwarded to the Commission before the date of application of Regulation (EC) No 1831/2003. Such applications therefore shall continue to be treated in accordance with Article 4 of Directive 70/524/EEC.
(5)
The use of the enzyme preparation of alpha-amylase and endo-1,3(4)-beta-glucanase produced by Bacillus amyloliquefaciens (DSM 9553) was provisionally authorised, for the first time, for chickens for fattening, by Commission Regulation (EC) No 654/2000 (3).
(6)
New data were submitted in support of the application for authorisation without a time limit of this enzyme preparation.
(7)
The European Food Safety Authority (EFSA) delivered a favourable opinion on the toxin producing potential of the micro-organism producing this enzyme preparation dated 15 September 2004.
(8)
The assessment shows that the conditions laid down in Article 3a of Directive 70/524/EEC for such authorisation are satisfied.
(9)
The use of the enzyme preparation of endo-1,3(4)-beta-glucanase produced by Aspergillus aculeatus (CBS 589.94), endo-1,4-beta-glucanase produced by Trichoderma longibrachiatum (CBS 592.94), alpha-amylase produced by Bacillus amyloliquefaciens (DSM 9553), bacillolysin produced by Bacillus amyloliquefaciens (DSM 9554) and endo-1,4-beta-xylanase produced by Trichoderma viride (NIBH FERM BP 4842) was provisionally authorised, for chickens for fattening, by Commission Regulation (EC) No 2437/2000 (4).
(10)
New data were submitted in support of the application for authorisation without a time limit of this enzyme preparation.
(11)
The assessment shows that the conditions laid down in Article 3a of Directive 70/524/EEC for such authorisation are satisfied.
(12)
The use of the enzyme preparation of endo-1,3(4)-beta-glucanase produced by Aspergillus aculeatus (CBS 589.94), endo-1,4-beta-glucanase produced by Trichoderma longibrachiatum (CBS 592.94), alpha-amylase produced by Bacillus amyloliquefaciens (DSM 9553) and endo-1,4-beta-xylanase produced by Trichoderma viride (NIBH FERM BP 4842) was provisionally authorised, for chickens for fattening, by Commission Regulation (EC) No 2437/2000.
(13)
New data were submitted in support of the application for authorisation without a time limit of this enzyme preparation.
(14)
The assessment shows that the conditions laid down in Article 3a of Directive 70/524/EEC for such authorisation are satisfied.
(15)
The use of the enzyme preparation of endo-1,3(4)-beta-glucanase and endo-1,4-beta-xylanase produced by Trichoderma longibrachiatum (CBS 357.94) was provisionally authorised for the first time for chickens for fattening, by Commission Regulation (EC) No 1436/98 (5).
(16)
New data were submitted in support of the application for authorisation without a time limit of this enzyme preparation.
(17)
The assessment shows that the conditions laid down in Article 3a of Directive 70/524/EEC for such authorisation are satisfied.
(18)
Accordingly, the use of those four enzyme preparations as specified in Annex I, should be authorised without a time limit.
(19)
The use of the substance ‘tartrazine’ was provisionally authorised, as colourant for grain-eating ornamental birds and small rodents, by Commission Regulation (EC) No 2697/2000 (6).
(20)
New data were submitted in support of the application for authorisation without a time limit of this colourant.
(21)
The assessment shows that the conditions laid down in Article 3a of Directive 70/524/EEC for such authorisation are satisfied.
(22)
The use of the substance ‘sunset yellow FCF’, was provisionally authorised, as colourant, for grain-eating ornamental birds and small rodents, by Regulation (EC) No 2697/2000.
(23)
New data were submitted in support of the application for authorisation without a time limit of this colourant.
(24)
The assessment shows that the conditions laid down in Article 3a of Directive 70/524/EEC for such authorisation are satisfied.
(25)
The use of the substance ‘patent blue V’, was provisionally authorised, as colourant, for grain-eating ornamental birds and small rodents, by Regulation (EC) No 2697/2000.
(26)
New data were submitted in support of the application for authorisation without a time limit of this colourant.
(27)
The assessment shows that the conditions laid down in Article 3a of Directive 70/524/EEC for such authorisation are satisfied.
(28)
The use of the substance chlorophyll copper complex was provisionally authorised as coulourant, for grain-eating ornamental birds and small rodents, by Regulation (EC) No 2697/2000.
(29)
New data were submitted in support of the application for authorisation without a time limit of this colourant.
(30)
The assessment shows that the conditions laid down in Article 3a of Directive 70/524/EEC for such authorisation are satisfied.
(31)
Accordingly, the use of those four colourants as specified in Annex II, should be authorised without a time limit.
(32)
The use of the enzyme preparation of endo-1(4)-beta- xylanase produced by Bacillus subtilis (LMG-15136) is authorised for chickens for fattening without a time limit by Commission Regulation (EC) No 1259/2004 (7), and provisionally for piglets by Commission Regulation (EC) No 937/2001 (8), for turkeys for fattening by Commission Regulation (EC) No 2188/2002 (9), and for pigs for fattening by Commission Regulation (EC) No 261/2003 (10).
(33)
New data were submitted in support of an application to extend the authorisation of the use of this enzyme preparation to laying hens.
(34)
The European Food Safety Authority (EFSA) has delivered an opinion on the use of this preparation which concludes that it does not present a risk for this additional animal category, under the conditions set out in Annex III to this Regulation.
(35)
The assessment shows that the conditions laid down in Article 9e(1) of Directive 70/524/EEC for an authorisation of such preparation for that use have been satisfied.
(36)
The use of the enzyme preparation of 3-phytase produced by Trichoderma reesei (CBS 528.94) is authorised for chickens for fattening by Commission Regulation (EC) No 418/2001 (11).
(37)
New data were submitted in support of an application to extend the authorisation of the use of this enzyme preparation to turkeys for fattening and sows.
(38)
The European Food Safety Authority (EFSA) has delivered an opinion on the use of this preparation which concludes that it do not present a risk for these additional animal categories, under the conditions set out in Annex III to this Regulation.
(39)
Accordingly, the use of these two enzyme preparations as specified in Annex III, should be provisionally authorised for four years.
(40)
The use of the micro-organism preparation of Enterococcus faecium is authorised for calves without a time limit by Commission Regulation (EC) No 1288/2004 (12) and provisionally until 30 June 2004, for chickens for fattening, piglets, pigs for fattening, sows, and cattle for fattening by Commission Regulation (EC) No 866/1999 (13).
(41)
New data were submitted in support of an application to extend the authorisation of the use of this micro-organism preparation to dogs and cats.
(42)
The European Food Safety Authority (EFSA) has delivered an opinion on the use of this preparation which concludes that it does not present a risk for this additional animal category, under the conditions set out in Annex IV to this Regulation.
(43)
The assessment shows that the conditions laid down in Article 9e(1) of Directive 70/524/EEC for an authorisation of such preparation for that use have been satisfied.
(44)
Accordingly, the use of this micro-organism preparation as specified in Annex IV, should be provisionally authorised for four years.
(45)
The assessment of these applications shows that certain procedures should be required to protect workers from exposure to the additives set out in the Annexes. Such protection should be assured by the application of Council Directive 89/391/EEC of 12 June 1989 on the introduction of measures to encourage improvements in the safety and health of workers at work (14).
(46)
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health.
HAS ADOPTED THIS REGULATION:
Article 1
The preparations belonging to the group ‘Enzymes’ as set out in Annex I are authorised for use without a time limit as additives in animal nutrition under the conditions laid down in that Annex.
Article 2
The substances belonging to the group ‘Colourants, including pigments, other colourants’ as set out in Annex II are authorised for use without a time limit as additives in animal nutrition under the conditions laid down in that Annex.
Article 3
The preparations belonging to the group ‘Enzymes’ as set out in Annex III are authorised provisionally for four years as additives in animal nutrition under the conditions laid down in that Annex.
Article 4
The preparation belonging to the group ‘Micro-organisms’, as set out in Annex IV is authorised provisionally for four years as additive in animal nutrition under the conditions laid down in that Annex.
Article 5
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 2 March 2005. | [
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COMMISSION REGULATION (EC) No 1689/97 of 29 August 1997 authorizing advance payment to producers in certain regions of Germany of compensatory allowances for cereals, protein crops and linseed and of compensation for compulsory set-aside in respect of the 1997/98 marketing year
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1765/92 of 30 June 1992 establishing a support system for producers of certain arable crops (1), as last amended by Commission Regulation (EC) No 1422/97 (2), and in particular Article 12 thereof,
Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (3), as last amended by Regulation (EC) No 1287/95 (4), and in particular Articles 4 and 5 thereof,
Whereas various parts of Germany were affected by floods in July 1997; whereas this constitutes a case of exceptional weather conditions; whereas the Commission should therefore authorize Germany to pay advances amounting up to 50 % of the compensatory allowances for cereals, protein crops and linseed and of the compensation for compulsory set-aside in respect of the 1997/98 marketing year in the regions in question before 16 October 1997; whereas this authorization should also extend to the compensatory payments made to producers of oilseeds who qualify for the simplified scheme, where amounts are paid on the basis of the rate applicable to cereals, with the result that these producers do not receive the advances payable to oilseed producers; whereas, to achieve these ends, provision must be made for derogations from Article 10 (1) of Regulation (EEC) No 1765/92 and Article 7 (1) of Regulation (EC) No 296/96 (5), as last amended by Regulation (EC) No 1391/97 (6), with effect from 1 September 1997; whereas the expenditure involved in these advances may have to be charged to the budget at a later date, depending on what appropriations remain available under the 1997 budget;
Whereas the measures provided for in this Regulation are in accordance with the opinions of the Joint Management Committee for Cereals, Oils and Fats and Dried Fodder and of the EAGGF Committee,
HAS ADOPTED THIS REGULATION:
Article 1
1. Notwithstanding Article 10 (1) of Regulation (EEC) No 1765/92, in respect of 1997/98, an advance of 50 % on the compensatory payments for cereals, including those to producers of oilseeds qualifying for the simplified scheme, for protein crops and for linseed, and on the compensation for compulsory set-aside, may be paid from 1 September 1997 to producers affected by the floods in the areas listed in the Annex hereto.
2. Advance payments as provided for in paragraph 1 may only be made where, on the date of payment, the producers in question are not found to be ineligible.
3. Germany shall pay these advances to producers by 15 October 1997 at the latest.
4. For the purposes of calculating the balance of compensatory allowances payable to producers who have qualified for the advance payment, the competent authority shall take account of:
(a) any reduction in the eligible area of the producer;
(b) any advance paid pursuant to this Regulation.
Article 2
By derogation from Article 7 (1) of Regulation (EC) No 296/96, expenditure incurred by payment of the advances referred to in Article 1 before 16 October 1997 may be charged to the budget in respect of November 1997.
Article 3
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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*****
COUNCIL DECISION
of 28 February 1984
concerning a European programme for research and development in information technologies (ESPRIT)
(84/130/EEC)
THE COUNCIL OF THE EUROPEAN
COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 235 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas the Community has as its task, by establishing a common market and progressively approximating the economic policies of Member States, to promote throughout the Community a harmonious development of economic activity and closer relations between the States belonging to it;
Whereas the Council adopted a resolution on data processing on 15 July 1974 (4);
Whereas the Heads of State or of Government, meeting in Strasbourg on 21 and 22 June 1979, declared that the dynamic complex of information industries, based on the new electronic technologies, offered a major source of economic growth and social development;
Whereas the Commission has proposed to the Council a scientific and technical strategy and a framework programme for the period 1984 to 1987;
Whereas the proposed framework programme calls for an action programme of research and development in information technology;
Whereas the Council has adopted, by Decision 82/878/EEC (5), a series of pilot projects in the field of information technology;
Whereas the response of industry, universities and research institutions to the pilot projects phase has been of very high quality and shows a high degree of interest; whereas it would be necessary to provide adequate resources to assure continuity in the actions about to be launched, and to proceed to the implementation of a full-scale action programme;
Whereas a full-scale programme of research and development in information technology should have the broad goals indicated in the Annex hereto, but be capable of revision at various levels of detail to reflect changing industrial priorities;
Whereas this programme meets the absolute need for the constitution or consolidation of a specifically European industrial potential in the technologies concerned; whereas its beneficiaries must therefore be the undertakings, universities and research centres in the Community which are best suited to attain these objectives;
Whereas adequate dissemination of, and access to, results of projects of Community interest is essential to the pursuit of the aims of the Community;
Whereas it is necessary for the execution of the programme that the Commission be assisted by a consultative committee;
Whereas prospective continuity of actions is essential to the optimum planning and execution of cooperative research and development activities to preserve the strategic objectives of ESPRIT;
Whereas, since the Treaty has not made provision for specific powers for the adoption of this Decision, it is necessary to invoke Article 235 thereof,
HAS DECIDED AS FOLLOWS:
Article 1
1. The ESPRIT programme of research and development for the European Economic Community in the field of information technologies, as described in the Annex, hereinafter referred to as 'the programme', is hereby adopted for a period of five years, as from 1 January 1984.
2. The programme shall comprise pre-competitive research and development projects (hereinafter referred to as 'the projects'), carried out by means of contracts, to be concluded with companies, including small and medium-sized undertakings, universities and other bodies established in the Community, and the coordination of research and development activities carried out under the programmes of the Member States and of the Community.
3. The projects shall as a rule be submitted in reply to an open invitation published in the Official Journal of the European Communities and involve the participation of at least two independent industrial partners not all established in the same Member State. Each contractor will be expected to bring a significant contribution to the project.
The contractors will be expected to bear a substantial proportion of the costs, 50 % of which may normally be borne by the Community.
In exceptional cases as specified in Article 6 (2), different conditions from those laid down in this paragraph may be adopted in accordance with the procedure in Article 7.
Article 2
The Community shall contribute to the performance of the programme within the limits of the appropriations entered to this end in the budget of the European Communities.
The overall amount of the appropriations estimated to be necessary for the Community's contribution to the performance of the programme shall be 750 000 000 ECU over five years, including expenditure on staff whose cost shall not exceed 4,5 % of the Community contribution.
Up to a maximum of 25 % of the Community's total contribution to new projects launched under this programme may for the first year be allocated to new projects which fall below the threshold referred to in the third indent of Article 6 (2). This percentage figure will be annually revised in the framework of the preparation of the annual work programme referred to in Article 3.
Article 3
1. The Commission shall see that the programme is properly performed and establish the appropriate implementation measures and infrastructures. In particular, it shall establish each year and update as required, in accordance with the procedures laid down in Article 7, a draft work programme defining the detailed objectives, the type of projects to be undertaken and the corresponding financial plans.
2. The work programme shall be adopted by decision of the Council acting by a qualified majority. To this end, the Commission shall submit the draft annual work programme to the Council in good time and not later than 31 October of each year.
3. By way of derogation from paragraphs 1 and 2 of this Article and from Article 6 (2), the first work programme shall be adopted by the Council acting by a qualified majority on the basis of a draft submitted by the Commission.
Article 4
1. The Commission shall be assisted in the performance of the tasks referred to in Article 3 by a Committee.
The Committee, consisting of two representatives of each Member State, shall be set up by the Commission on the basis of nominations by the Member States.
Members of the Committee may be assisted by experts or advisers depending on the nature of the issue under consideration.
The Committee shall be chaired by a Commission representative.
2. The proceedings of the Committee shall be confidential.
3. The Committee shall adopt its own rules of procedure.
4. Secretarial services for the Committee shall be provided by the Commission. Article 5
With regard to coordination activities, the Member States and the Community shall exchange all appropriate information to which they have access and which they are free to disclose concerning research and development activities in the areas covered by this Decision, whether or not planned or carried out under their authority.
Information shall be exchanged in accordance with a procedure to be defined by the Commission after consulting the Committee, and will be treated as confidential at the supplier's request.
Article 6
1. The Commission may consult the Committee on any matter falling within the scope of this decision.
The Commission shall inform the Committee regularly in advance of projects falling below the threshold referred to in paragraph 2.
2. The Commission shall consult the Committee, in accordance with the procedure laid down in Article 7, on:
- the definition and updating of the draft work programme,
- any departure from the general rules laid down in Article 1 (3),
- the assessment of proposed projects as well as the Community's financial contribution to their execution when this contribution requires more than 5 000 000 ECU (in 1 January 1984 value).
Article 7
1. Where the procedure laid down in this Article is to be followed, the chairman shall refer the matter to the Committee, either on his own initiative or at the request of one of its members.
2. The Commission representative shall submit to the Committee a proposal for the measures to be taken. The Committee shall deliver its opinion on the proposal within a period that may be decided by the chairman in the light of the urgency of the matter and which shall normally be one month and shall in no case exceed two months. The opinion shall be adopted by a qualified majority. Within the Committee, the votes of the Member States shall be weighted in accordance with Article 148 (2) of the Treaty. The chairman shall not vote.
3. Except for the annual work programme, which shall be adopted by the Council according to the procedures laid down in Article 3 (2), the Commission shall implement the measures where its proposal is in accordance with the opinion of the Committee. Where the proposal is not in accordance with the opinion, or where no such opinion is issued, the Commission shall forthwith submit to the Council a proposal in the form of a draft Decision. The Council shall act by a qualified majority.
If the Council has not acted within a period which shall normally be one month and shall in no case exceed two months from the date on which the matter was referred to it:
- the Commission proposal shall be deemed to be rejected if it concerns matters falling under the second indent of Article 6 (2),
- the Commission may take a decision corresponding to its proposal if it concerns matters falling under the third indent of Article 6 (2).
Article 8
1. The programme shall be reviewed in consultation with the Committee either after 30 months or as soon as 60 % of the amount has been committed, on the basis of a report drawn up by the Commission, which shall be forwarded to the Council and the European Parliament. This review will assess the initial results of the programme as compared with the stated objectives. On this basis the Commission will, where appropriate, make suggestions. These suggestions will be examined in conjunction with the 1987 work programme and the Council will take decisions thereon in accordance with the same procedure.
2. At the end of the five-year period of the programme, the Commission, after consulting the Committee, shall send the Member States and the European Parliament a report on the performance and results of the programme.
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COMMISSION DECISION
of 8 September 2005
concerning protection measures in relation to Newcastle disease in Bulgaria
(notified under document number C(2005) 3389)
(Text with EEA relevance)
(2005/648/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 91/496/EEC of 15 July 1991 laying down the principles governing the organisation of veterinary checks on animals entering the Community from third countries and amending Directives 89/662/EEC, 90/425/EEC and 90/675/EEC (1), and in particular Article 18 thereof,
Having regard to Council Directive 97/78/EC of 18 December 1997 laying down the principles governing the organisation of veterinary checks on products entering the Community from third countries (2), and in particular Article 22 thereof,
Whereas:
(1)
On 23 August 2005 Bulgaria confirmed an outbreak of Newcastle disease in the administrative district of Vratsa in Bulgaria. Newcastle disease is a highly contagious viral disease in poultry and birds and there is a risk that the disease agent might be introduced via international trade in live poultry and poultry products.
(2)
In view of the animal health risk of disease introduction into the Community, it is therefore appropriate to take measures in relation to imports of live poultry, ratites, farmed and wild feathered game birds and hatching eggs of these species from Bulgaria.
(3)
Bulgaria has communicated further information on the disease situation and asked for regionalisation to suspend importation into the Community from the administrative district of Vratsa only, since the situation in the rest of the country appears to be satisfactory. The information available at present gives the possibility to reduce the protection measures to a specific region.
(4)
Therefore, the importation into the Community from the administrative district of Vratsa in Bulgaria should be suspended for fresh meat of poultry, ratites and wild and farmed feathered game, meat preparations and meat products consisting of, or containing meat of those species, obtained from birds slaughtered after 16 July 2005.
(5)
Commission Decision 2005/432/EC (3) lays down the list of third countries from which Member States may authorise the importation of meat products, and establishes treatment regimes in order to prevent the risk of disease transmission via such products. The treatment that must be applied to the product depends on the health status of the country of origin, in relation to the species the meat is obtained from; in order to avoid an unnecessary burden on trade, imports of poultry meat products originating in Bulgaria treated to a temperature of at least 70 °C throughout the product should continue to be authorised.
(6)
The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:
Article 1
Member States shall suspend imports from the administrative districts in Bulgaria listed in the Annex to this Decision of live poultry, ratites, farmed and wild feathered game and hatching eggs of these species.
Article 2
Member States shall suspend imports from the administrative districts in Bulgaria listed in the Annex to this Decision of:
(a)
fresh meat of poultry, ratites, farmed and wild feathered game; and
(b)
meat preparations and meat products consisting of, or containing meat of, the species referred to in point (a).
Article 3
1. By way of derogation from Article 2(a) and (b), Member States shall authorise imports of the products covered by that Article which have been obtained from poultry, ratites, farmed and wild feathered game coming from the administrative districts in Bulgaria listed in the Annex to this Decision and which were slaughtered or killed before 16 July 2005.
2. In the veterinary certificates accompanying consignments of the products referred to in paragraph 1, the following words shall be included:
‘Fresh poultry meat/fresh ratite meat/fresh meat of wild feathered game/fresh meat of farmed feathered game/meat product consisting of, or containing meat of poultry, ratites, farmed or wild feathered game meat/meat preparation consisting of, or containing meat of poultry, ratites, farmed or wild feathered game meat (4) in accordance with Article 3(1) of Decision 2005/648/EC.
3. By way of derogation from Article 2(b) of this Decision, Member States shall authorise imports of meat products consisting of, or containing meat of, poultry, ratites, farmed and wild feathered game, when the meat of these species has undergone one of the specific treatments referred to in points B, C or D in Part 4 of Annex II to Decision 2005/432/EC.
Article 4
The Member States shall amend the measures they apply to trade so as to bring them into compliance with this Decision and they shall give immediate appropriate publicity to the measures adopted. They shall immediately inform the Commission thereof.
Article 5
This Decision shall apply until 23 August 2006.
Article 6
This Decision is addressed to the Member States.
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Commission Regulation (EC) No 2400/2001
of 7 December 2001
concerning tenders submitted in response to the invitation to tender for the export to certain third countries of wholly milled long grain rice issued in Regulation (EC) No 2010/2001
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 3072/95 of 22 December 1995 on the common organisation of the market in rice(1), as last amended by Regulation (EC) No 1987/2001(2), and in particular Article 13(3) thereof,
Whereas:
(1) An invitation to tender for the export refund on rice was issued under Commission Regulation (EC) No 2010/2001(3).
(2) Article 5 of Commission Regulation (EEC) No 584/75(4), as last amended by Regulation (EC) No 299/95(5), allows the Commission to decide, in accordance with the procedure laid down in Article 22 of Regulation (EC) No 3072/95 and on the basis of the tenders submitted, to make no award.
(3) On the basis of the criteria laid down in Article 13 of Regulation (EC) No 3072/95 a maximum refund should not be fixed.
(4) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,
HAS ADOPTED THIS REGULATION:
Article 1
No action shall be taken on the tenders submitted from 30 November to 6 December 2001 in response to the invitation to tender for the export refund on wholly milled long grain rice to certain third countries issued in Regulation (EC) No 2010/2001.
Article 2
This Regulation shall enter into force on 8 December 2001.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 December 2001. | [
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COMMISSION REGULATION (EC) No 2390/1999
of 25 October 1999
laying down detailed rules of the application of Regulation (EC) No 1663/95 as regards the form and content of the accounting information that the Member States must hold at the disposal of the Commission for the purposes of the clearance of the EAGGF Guarantee Section accounts
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy(1), as last amended by Regulation (EC) No 1287/95(2), and in particular Article 4(6) thereof,
Having regard to Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of accounts of the EAGGF Guarantee Section(3), as last amended by Regulation (EC) No 2245/1999(4), and in particular Article 2(3) thereof,
Whereas:
(1) The form and content of the accounting information referred to in Article 2(1) of Regulation (EC) No 1663/95 should be established and Commission Decision C(96) 2732 of 3 October 1999 laying down detailed rules for the application of Regulation (EC) No 1663/95 as regards the form and content of the accounting information that the Member States must hold at the disposal of the Commission for the purposes of the clearance of accounts of the EAGGF Guarantee Section accounts should be repealed;
(2) The Member States should be granted a reasonable period of time in order to make any changes to their computer systems and a distinction should accordingly be made in Annex I between those data which must be available for the 2000 financial year beginning on 16 October 1999 and those which must be available for the 2001 financial year beginning on 16 October 2000;
(3) Information forwarded in computerised form should be kept confidential and secure;
(4) The Committee of the European Agricultural Guidance and Guarantee Fund has not delivered an opinion within the time limit set by the chairman
HAS ADOPTED THIS REGULATION:
Article 1
The form and content of the accounting information referred to in Article 2(1) of Regulation (EC) No 1663/95 and the way it is to be forwarded shall be as set out in Annexes I ("X Table"), II (Technical specifications for the transfer of computer files to the EAGGF) and III ("Aide-mémoire") hereto.
Article 2
1. Each Member State shall keep available to the Commission all the information marked "X", "A" or "B" by budget item in the table in Annex I in respect of each individual operation making up the payments by and receipts of the EAGGF Guarantee Section. This information must be kept in the form of computer records.
2. At the written request of the Commission and for the sole purpose of preparing its documentary and on-the-spot checks, the coordinating bodies shall forward such computer records to the Commission within 30 working days, in accordance with the technical specifications set out in Annex II.
3. The Commission shall ensure that the information forwarded by the Member States is kept confidential and secure.
Article 3
Commission Decision C(96)2732 is hereby repealed.
Article 4
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
It shall apply with effect from 16 October 1999.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 25 October 1999. | [
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Commission Regulation (EC) No 130/2003
of 24 January 2003
fixing the aid for tomatoes for processing for the 2003/04 marketing year under Council Regulation (EC) No 2201/96
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 2201/96 of 28 October 1996 on the common organisation of the markets in processed fruit and vegetable products(1), as last amended by Commission Regulation (EC) No 453/2002(2), and in particular Article 6(1) thereof,
Whereas:
(1) Article 2(3) of Commission Regulation (EC) No 449/2001 of 2 March 2001 laying down detailed rules for the implementation of Regulation (EC) No 2201/96 as regards the aid scheme for products processed from fruit and vegetables(3), as last amended by Regulation (EC) No 1426/2002(4), stipulates that the Commission is to publish the amount of the aid for tomatoes after verifying that the thresholds fixed in Annex III to Regulation (EC) No 2201/96 have been complied with.
(2) Article 5(3)(c) of Regulation (EC) No 2201/96 provides that for the 2003/04 marketing year the overrun of the processing threshold is to be calculated on the basis of the average quantity supplied for processing with aid during the 2001/02 and 2002/03 years.
(3) The average quantities of tomatoes delivered for processing with aid during the 2001/02 and 2002/03 marketing years as notified by the Member States under Article 23(2)(a) of Regulation (EC) No 449/2001 are below the Community threshold. Since the threshold has not been overrun, the aid for the 2003/04 marketing year should be kept at the level fixed in Article 4(2) of Regulation (EC) No 2201/96.
(4) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Products Processed from Fruit and Vegetables,
HAS ADOPTED THIS REGULATION:
Article 1
For the 2003/04 marketing year the aid for tomatoes referred to in Article 2 of Regulation (EC) No 2201/96 shall be EUR 34,50/tonne.
Article 2
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 24 January 2003. | [
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COUNCIL REGULATION (EC) No 1904/96 of 27 September 1996 amending Regulation (EC) No 3094/95 on aid to shipbuilding
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Articles 92 (3) (c), 94 and 113 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas, an Agreement respecting normal competitive conditions in the commercial shipbuilding and repair industry (4) concluded between the European Community and certain third countries within the framework of the Organization for Economic Cooperation and Development (OECD), has not yet entered into force;
Whereas, therefore Council Regulation (EC) No 3094/95 of 22 December 1995 on aid to shipbuilding (5) is therefore not yet applicable;
Whereas, in accordance with Article 10 of the said Regulation, the relevant rules of Directive 90/684/EEC (6) continue to apply ad interim, pending the entry into force of the OECD Agreement and until 1 October 1996 at the latest;
Whereas, as a contingency measure against the possibility that the entry into force of the OECD Agreement is delayed beyond 1 October 1996, the Council needs to take the necessary steps; whereas Regulation (EC) No 3094/95 should therefore be amended,
HAS ADOPTED THIS REGULATION:
Sole Article
The third paragraph of Article 10 of Regulation (EC) No 3094/95 shall be replaced by the following:
'Pending the entry into force of the said Agreement, the relevant provisions of Directive 90/684/EEC shall apply until the Agreement enters into force and until 31 December 1997 at the latest.`
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 27 September 1996. | [
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COUNCIL DECISION 2009/956/CFSP
of 15 December 2009
amending Joint Action 2009/131/CFSP extending the mandate of the European Union Special Representative for the crisis in Georgia
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to Treaty on the European Union, and in particular Articles 28, 31(2) and 33 thereof,
Whereas:
(1)
On 25 September 2008, the Council adopted Joint Action 2008/760/CFSP (1) appointing Mr Pierre MOREL European Union Special Representative (EUSR) for the crisis in Georgia until 28 February 2009.
(2)
On 16 February 2009, the Council adopted Joint Action 2009/131/CFSP (2) extending the mandate of the EUSR until 31 August 2009, and on 27 July 2009, the Council adopted Joint Action 2009/571/CFSP (3) further extending the mandate of the EUSR until 28 February 2010.
(3)
A new financial reference amount should be provided in order to cover the expenditure related to the mandate of the EUSR until 28 February 2010.
(4)
The EUSR will implement his mandate in the context of a situation which may deteriorate and could harm the objectives of the Common Foreign and Security Policy set out in Article 21 of the Treaty,
HAS ADOPTED THIS DECISION:
Article 1
Joint Action 2009/131/CFSP is hereby amended as follows:
Article 5(1) shall be replaced by the following:
‘1. The financial reference amount intended to cover the expenditure related to the mandate of the EUSR in the period from 1 March 2009 to 28 February 2010 shall be 517 000 EUR.’.
Article 2
This Decision shall enter into force on the date of its adoption.
Article 3
This Decision shall be published in the Official Journal of the European Union.
Done at Brussels, 15 December 2009. | [
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COMMISSION REGULATION (EC) No 250/1999 of 2 February 1999 amending Regulation (EC) No 2473/98 suspending the introduction into the Community of specimens of certain species of wild fauna and flora
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 338/97 of 9 December 1996 on the protection of species of wild fauna and flora by regulating trade therein (1), as last amended by Commission Regulation (EC) No 2214/98 (2), and in particular point 2 of Article 19 thereof,
After consulting the Scientific Review Group,
Whereas Article 4(6) of Regulation (EC) No 338/97 provides for the establishment by the Commission of general restrictions, or restrictions relating to certain countries of origin, on the introduction into the Community of specimens of species listed in its Annexes A and B and lays down the criteria for such restrictions;
Whereas the list of these restrictions has been published in Commission Regulation (EC) No 2473/98 (3); whereas this list must now be amended;
Whereas point (c) of Article 4(6) of Regulation (EC) No 338/97 provides for the establishment by the Commission of restrictions on the introduction into the Community of live specimens of species listed in its Annex B for which it has been established that they are unlikely to survive in captivity for a considerable proportion of their potential life span;
Whereas Article 41 of Commission Regulation (EC) No 939/97 (4), as last amended by Regulation (EC) No 1006/98 (5), lays down provisions for the implementation by the Member States of the restrictions established by this Regulation;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Trade in Wild Fauna and Flora,
HAS ADOPTED THIS REGULATION:
Article 1
The Annex to Regulation (EC) No 2478/98 is hereby amended as follows:
1. the entry:
TABLE
is replaced by:
TABLE
2. the entry:
TABLE
is replaced by:
TABLE
3. the entry:
TABLE
is replaced by:
TABLE
4. the entry:
TABLE
is replaced by:
TABLE
5. the entry:
TABLE
is replaced by:
TABLE
6. the entry:
TABLE
is replaced by:
TABLE
7. the entry:
TABLE
is replaced by:
TABLE
8. the entry:
TABLE
is replaced by:
TABLE
9. the entry:
TABLE
is replaced by:
TABLE
10. the entry:
TABLE
is replaced by:
TABLE
11. the entry:
TABLE
is replaced by:
TABLE
12. the entry:
TABLE
is replaced by:
TABLE
13. the following is inserted after the entry 'Gopherus polyphemus`:
TABLE
14. the following entry is inserted after the entry 'Manouria impressa`:
TABLE
Article 2
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 2 February 1999. | [
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COMMISSION REGULATION (EC) No 1687/2005
of 14 October 2005
amending Regulation (EC) No 2869/95 on the fees payable to the Office for Harmonization in the Internal Market (Trade Marks and Designs) with regard to adapting certain fees
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 40/94 of 20 December 1993 on the Community trade mark (1), and in particular Article 139(3) thereof,
Whereas:
(1)
Article 139(2) of Regulation (EC) No 40/94 lays down that the amounts of the fees payable to the Office for Harmonization in the Internal Market (Trade Marks and Designs) (hereinafter referred to as ‘the Office’) are to be fixed at such a level as to ensure that the revenue in respect thereof is sufficient to ensure its budget is balanced.
(2)
A considerable increase in the Office’s revenue is expected in the medium term, as a result, in particular, of the payment of renewal fees for Community trade marks.
(3)
The accession of the European Community to the Protocol relating to the Madrid Agreement concerning the international registration of marks approved by Council Decision 2003/793/EC (2) (hereinafter referred to as the ‘Madrid Protocol’) and the administration of the electronic registration procedure should simplify the said procedure and decrease its costs. The efficiency of the Office’s management should also reduce expenditure.
(4)
A reduction in fees would therefore be an appropriate measure for ensuring that the budget is balanced as required, while fostering access to the system for users. Nonetheless, it should be pointed out that a slight surplus is always justified, as it makes it possible to deal with more or less unforeseeable situations as they arise, and to avoid undesirable deficits.
(5)
It would therefore be justified to modify the fees by an overall total of approximately EUR 35 to 40 million per year. This sum should be divided between the application and registration fees on the one hand, and the renewal fee on the other. Moreover, a lower fee should be provided for if the application is made electronically.
(6)
Fluctuations in the main indicators should be monitored regularly in order to ensure that revenue is balanced with expenditure.
(7)
Commission Regulation (EC) No 2869/95 (3) should therefore be amended accordingly.
(8)
The measures provided for in this Regulation are in accordance with the opinion of the Committee on Fees, Implementation Rules and the Procedure of the Boards of Appeal of the Office for Harmonization in the Internal Market (Trade Marks and Designs),
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EC) No 2869/95 is hereby amended as follows:
1.
The table in Article 2 shall be amended as follows:
(a)
Point 1 shall be replaced by the following:
‘1.
Basic fee for the application for an individual mark [Article 26(2), Rule 4(a)]
900’.
(b)
The following point 1b shall be inserted:
‘1b.
Basic fee for the application for an individual mark by electronic means [Article 26(2), Rule 4(a)]
750’.
(c)
Points 2 to 4 are replaced by:
‘2.
Fee for each class of goods and services exceeding three for an individual mark [Article 26(2), Rule 4(a)]
150
3.
Basic fee for the application for a collective mark [Article 26(2) and Article 64(3), Rule 4(a) and Rule 42]
1 300
4.
Fee for each class of goods and services exceeding three for a collective mark [Article 26(2) and Article 64(3), Rule 4(b) and Rule 42]
300’.
(d)
Points 7 to 10 are replaced by:
‘7.
Basic fee for the registration of an individual mark [Article 45, Rule 23(1)(a)]
850
8.
Fee for each class of goods and services exceeding three for an individual mark [Article 45, Rule 23(1)(b)]
150
9.
Basic fee for the registration of a collective mark [Article 45, Rule 23(1)(a)] and Rule 42]
1 700
10.
Fee for each class of goods and services exceeding three for a collective mark [Article 45 and Article 64(3); Rule 23(1)(b) and Rule 42]
300’.
(e)
Points 12 to 15 are replaced by:
‘12.
Basic fee for the renewal of an individual mark [Article 47(1), Rule 30(2)a)]
1 500
12a.
Basic fee for the renewal for an individual mark by electronic means [Article 47(1), Rule 30(2)a)]
1 350
13.
Fee for the renewal of each class of goods and services exceeding three for an individual mark [Article 47(1), Rule 30(2)(b)]
400
14.
Basic fee for the renewal of a collective mark [Article 47(1) and Article 64(3); Rule 30(2)(a) and Rule 42]
3 000
15.
Fee for the renewal of each class of goods and services exceeding three for a collective mark [Article 47(1) and Article 64(3); Rule 30(2)(b) and Rule 42]
800’
2.
In Article 5(1), points (b) and (c) shall be deleted.
3.
Article 8 is amended as follows:
(a)
In paragraph 1, points (b) and (c) are deleted.
(b)
In paragraph 3, points (a)(i) and (a)(iii) are deleted.
4.
In Article 11(3), points (a) and (b) are replaced by the following:
‘(a)
for an individual mark: EUR 1 450 plus, where applicable, EUR 300 for each class of goods or services exceeding three;
(b)
for a collective mark as referred to in Rule 121(1) of Commission Regulation (EC) No 2868/95: EUR 2 700 plus, where applicable, EUR 600 for each class of goods or services exceeding three.’
5.
In Article 12(2), points (a) and (b) are replaced by the following:
‘(a)
for an individual mark: EUR 1 200 plus EUR 400 for each class of goods and services contained in the international registration exceeding three;
(b)
for a collective mark as referred to in Rule 121(1) of Commission Regulation (EC) No 2868/95: EUR 2 700 plus EUR 800 for each class of goods and services contained in the international registration exceeding three.’
6.
In Article 13(1), points (a) and (b) are replaced by the following:
‘(a)
for an individual mark: EUR 850 plus EUR 150 for each class of goods and services contained in the international registration exceeding three;
(b)
for a collective mark: EUR 1 700 plus EUR 300 for each class of goods and services contained in the international registration exceeding three.’
Article 2
If the amounts of the fees described in articles 2, 11 and 12 change, the following transitional rules shall apply:
1.
The amount of the application fee for Community trade marks, including, where applicable, fees for classes, shall be that which is laid down by the Regulation in force at the time that the application is filed in accordance with Article 25(1)(a) or (b) of Regulation (EC) No 40/94.
2.
The amount of the registration fee for Community trade marks, including, where applicable, class fees, shall be that which is laid down by the Regulation in force at the time that the notification described in Rule 23(2) of Regulation (EC) No 2868/95 is sent.
3.
The amount of the fee to be paid for submitting any other application or for initiating any other act shall be that which is laid down by the Regulation in force at the time of payment.
4.
The amount of the fees provided for in Articles 11 and 12 shall be fixed in accordance with the common regulations under the Madrid agreement concerning the international registration of marks and the Protocol relating to that agreement.
Article 3
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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*****
COUNCIL REGULATION (EEC) No 2964/88
of 26 September 1988
amending Regulation (EEC) No 822/87 on the common organization of the market in wine
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Articles 42 and 43 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament (1),
Whereas the European Council of 11 and 12 February 1988 laid down as a guideline the elimination of potential costs inherent in stocks of agricultural products;
Whereas, in the case of alcohol from distillation as provided for in Article 39 of Regulation (EEC) No 822/87 (2), as last amended by Commission Regulation (EEC) No 3992/87 (3), public stocks are in future to be depreciated by the difference between the buying-in price and the foreseeable disposal value pursuant to Articles 7 and 8 of Council Regulation (EEC) No 1883/78 of 2 August 1978 laying down general rules for the financing of interventions by the European Agricultural Guidance and Guarantee Fund, Guarantee Section (4), as last amended by Regulation (EEC) No 2050/88 (5);
Whereas, as regards alcohol from distillation as referred to in Articles 35 and 36 of Regulation (EEC) No 822/87, the European Agricultural Guidance and Guarantee Fund (EAGGF) is to bear only the costs arising from its disposal in sectors other than on the markets for alcohol and spirituous beverages produced in the Community; whereas, to devalue such alcohol in a way similar to that by which alcohol from distillation as referred to in Article 39 of Regulation (EEC) No 822/87 is depreciated, a special provision is required; whereas that provision should be inserted into Regulation (EEC) No 822/87,
HAS ADOPTED THIS REGULATION:
Article 1
The following subparagraphs are hereby inserted after the first subparagraph of Article 37 (2) of Regulation (EEC) No 822/87:
'From 1 October 1988, quantities bought in by intervention agencies shall qualify for a payment on account of the cost of disposal of the products of distillation. The amount of the payment on account shall be fixed by the Commission before the beginning of each financial year, taking account of the difference between the buying-in price and the foreseeable selling price.
Notwithstanding the second subparagraph, an overall payment on account shall be made to intervention agencies for products held at the end of the 1988 financial year and taken over by the intervention agencies after 1 September 1982.
Article 2
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 26 September 1988. | [
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Commission Regulation (EC) No 446/2003
of 11 March 2003
fixing the rates of the refunds applicable to eggs and egg yolks exported in the form of goods not covered by Annex I to the Treaty
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2771/75 of 29 October 1975 on the common organisation of the market in eggs(1), as last amended by Commission Regulation (EC) No 493/2002(2), and in particular Article 8(3) thereof,
Whereas:
(1) Article 8(1) of Regulation (EEC) No 2771/75 provides that the difference between prices in international trade for the products listed in Article 1(1) of that Regulation and prices within the Community may be covered by an export refund where these goods are exported in the form of goods listed in the Annex to that Regulation. Whereas Commission Regulation (EC) No 1520/2000 of 13 July 2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds(3), as last amended by Regulation (EC) No 1052/2002(4), specifies the products for which a rate of refund should be fixed, to be applied where these products are exported in the form of goods listed in the Annex to Regulation (EEC) No 2771/75.
(2) In accordance Article 4(1) of Regulation (EC) No 1520/2000, the rate of the refund per 100 kilograms for each of the basic products in question must be fixed for a period of the same duration as that for which refunds are fixed for the same products exported unprocessed.
(3) Article 11 of the Agreement on Agriculture concluded under the Uruguay Round lays down that the export refund for a product contained in a good may not exceed the refund applicable to that product when exported without further processing.
(4) It is necessary to ensure continuity of strict management taking account of expenditure forecasts and funds available in the budget.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Poultrymeat and Eggs,
HAS ADOPTED THIS REGULATION:
Article 1
The rates of the refunds applicable to the basic products appearing in Annex A to Regulation (EC) No 1520/2000 and listed in Article 1(1) of Regulation (EEC) No 2771/75, exported in the form of goods listed in the Annex I to Regulation (EEC) No 2771/75, are hereby fixed as shown in the Annex hereto.
Article 2
This Regulation shall enter into force on 12 March 2003.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 11 March 2003. | [
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COMMISSION REGULATION (EC) No 523/94 of 8 March 1994 establishing unit values for the determination of the customs value of certain perishable goods
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1),
Having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (2), as amended by Regulation (EC) No 3665/93 (3), and in particular Article 173 (1) thereof,
Whereas Articles 173 to 177 of Regulation (EEC) No 2454/93 provide that the Commission shall periodically establish unit values for the products referred to in the classification in Annex 26 to that Regulation;
Whereas the result of applying the rules and criteria laid down in the abovementioned Articles to the elements communicated to the Commission in accordance with Article 173 (2) of Regulation (EEC) No 2454/93 is that unit values set out in the Annex to this Regulation should be established in regard to the products in question,
HAS ADOPTED THIS REGULATION:
Article 1
The unit values provided for in Article 173 (1) of Regulation (EEC) No 2454/93 are hereby established as set out in the table in the Annex hereto.
Article 2
This Regulation shall enter into force on 11 March 1994.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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*****
COMMISSION REGULATION (EEC) No 765/83
of 30 March 1983
amending Regulations (EEC) No 368/77 and (EEC) No 443/77 on the sale of skimmed-milk powder for use in feed for animals other than young calves
THE COMMISSION OF THE EUROPEAN
COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 804/68 of 27 June 1968 on the common organization of the market in milk and milk products (1), as last amended by Regulation (EEC) No 1183/82 (2), and in particular Article 7 (5) thereof,
Whereas Commission Regulations (EEC) No 368/77 (3), as last amended by Regulation (EEC) No 536/83 (4), and (EEC) No 443/77 (5), as last amended by Regulation (EEC) No 85/83 (6), lay down provisions on the sale by tender and the sale at a fixed price of skimmed-milk powder for use in feed for animals other than young calves; whereas application of these provisions has shown that it is necessary for the intervention agency holding the skimmed-milk powder to be informed of the system of denaturing as specified in these Regulations selected by the interested party;
Whereas certain of the formulae given in the Annex to Regulation (EEC) No 368/77 should be adjusted in line with certain provisions in force and to facilitate disposal of the skimmed-milk powder;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC) No 368/77 is hereby amended as follows:
1. The following is added to the first subparagraph of Article 9 (2):
'(f) the type of denaturing (first or second indent of Article 6 (1)).'
2. The Annex is amended as follows:
(a) In paragraph 1 of the Annex, the first sentence is replaced by the following:
'Denaturing for the purposes of the first indent of Article 6 (1) shall consist of the addition to 100 kilograms of skimmed-milk powder of the following products in the quantities indicated in kilograms (kg) or in grams (g). The quantities of iron and copper salts and of starch indicated in the formulae shall be minimal.'
(b) In paragraph 2, the quantity of copper indicated in formulae II P, II Q, II S, and II U is reduced from 120 ppm to 110 ppm.
(c) In section B of paragraph 3, the following subparagraph is inserted after the third subparagraph.
'The provisions on the granular composition of ground cereals, oil-seed cake and fibre in its different forms, used separately or mixed, and of grass and/or alfalfa meal, incorporated for the purpose of denaturing by means of one or other of the formulae set out in paragraph 2, shall not apply if the animal feed in its final form is subjected to granulation provided that:
- the ingredients in the solid state before granulation are in the form of a powder of which at least some particles do not exceed to 2,50 mm,
- the fat content of the granulated feed, contained in the ingredients or added as untreated fat, is not less than 2 %,
- the temperature of the granulated feed on emergence from the granulating process is not less than 58 °C, this temperature having been achieved by direct insufflation of steam into the mixture of the ingredients to be granulated.
For the purposes of this Regulation, granulation shall be the process of agglomeration into particles of varying forms and dimensions of all the ingredients of animal feeds, as specified in paragraph 2, by mechanical action with the use of steam as a heating agent and of certain binding agents such as fats.'
(d) In section B of paragraph 3, the first indent of the seventh subparagraph is replaced by the following:
'- ground pea and field bean seeds and ground dehydrated beet pulp shall count as equivalent to ground cereals,'.
Article 2
In Article 4 of Regulation (EEC) No 443/77, the text of paragraph 1 is replaced by the following text:
'The purchase contract shall specify the Member State on the territory of which the denaturing or direct incorporation is to take place as well as the system of denaturing (first or second indent of Article 3).'
Article 3
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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Commission Decision
of 11 October 2001
amending for the sixth time Decision 2000/284/EC establishing the list of approved semen collection centres for imports of equine semen from third countries and amending Decision 94/63/EC
(notified under document number C(2001) 3036)
(Text with EEA relevance)
(2001/734/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 92/65/EEC of 13 July 1992, laying down animal health requirements governing trade in and imports into the Community of animals, semen, ova and embryos not subject to animal health requirements laid down in specific Community rules referred to in Annex A(I) to Directive 90/425/EEC(1), as last amended by Commission Decision 95/176/EC(2), and in particular Articles 17(3)(b) thereof,
Whereas:
(1) Commission Decision 2000/284/EC(3), as last amended by Decision 2001/612/EC(4), established the list of approved semen collection centres for imports of equine semen from third countries.
(2) The competent authorities of the United States of America officially informed the Commission of the approval in accordance with the provisions of Directive 92/65/EEC of six additional equine semen collection centres, and the need to change and to complete certain details of equine semen collection centres approved in accordance with Directive 92/65/EEC.
(3) Furthermore, the competent authorities of the United States of America officially informed the Commission that the approval has been withdrawn from the two centres Carol Rose Quarter Horse Ranch (99TX005-EQS) and Tylord Farm (97VT001-EQS).
(4) The competent authorities of Mexico officially informed the Commission of the approval in accordance with the provisions of Directive 92/65/EEC of one equine semen collection centre.
(5) The competent authorities of Australia officially informed the Commission of the approval in accordance with the provisions of Directive 92/65/EEC of another equine semen collection centre.
(6) Furthermore, the competent authorities of Australia officially informed the Commission that the approval has been withdrawn from the centre Belcam Stud Artificial Breeding Centre (QLD-AB-01).
(7) The competent authorities of Canada officially informed the Commission of the need to correct certain details of one equine semen collection centre approved in accordance with Directive 92/65/EEC.
(8) It is appropriate to amend the list in the light of new information received from the third countries concerned, and to highlight the amendments in the Annex for clarity.
(9) The Falkland Islands and St. Pierre and Miquelon have been included in the list of third countries in the Annex to Council Decision 79/542/EEC(5) from where Member States authorize imports of equidae, and consequently must be included in the list established by Decision 2000/284/EC.
(10) Commission Decision 94/63/EC(6) draws up a provisional list of third countries from which Member States authorise imports of semen, ova and embryos of the ovine, caprine and equine species as well as ova and embryos of the porcine species.
(11) Decision 2000/284/EC was drawn up in accordance with the provisions in Part II of the Annex to Decision 94/63/EC, which provides that Member States shall authorise imports of semen of the equine species from the third countries included in Part 1 of the Annex to Decision 79/542/EEC for the imports of live equidae.
(12) With the established system of individual approval of equine semen collection centres listed in Decision 2000/284/EC it appears appropriate to amend the listing in principle as provided for in Decision 94/63/EC, in order to allow imports of equine semen from those third countries, from which permanent imports of live registered horses, registered equidae or equidae for breeding and production are allowed, in accordance with Commission Decision 93/197/EEC(7), as last amended by Decision 2001/619/EC(8), establishing animal health conditions and veterinary certification for such imports. However, such imports of equine semen shall only be allowed if the semen is collected from equidae of the corresponding category of live equidae authorised for imports into the Community in accordance with Decision 93/197/EEC.
(13) Countries appearing in the list being identified according to the ISO alpha 2 codes used by the Community legislation for the nomenclature of countries and territories for the external trade, notably Commission Regulation (EC) No 2032/2000(9), the provisional status of such codes should be specified whenever appropriate.
(14) The measures provided for in this Decision are in accordance with the opinion of the Standing Veterinary Committee,
HAS ADOPTED THIS DECISION:
Article 1
The Annex to Decision 2000/284/EC is replaced by the Annex to this Decision.
Article 2
Part II of the Annex to Decision 94/63/EC is replaced by the following: "PART II
1. List of third countries from which Member States shall authorise imports of ova and embryos of the equine species:
Third countries appearing in Part 1 of the list in the Annex to Decision 79/542/EEC from which imports of live animals of the equine species are authorised.
2. List of third countries from which Member States shall authorise imports of semen of the equine species:
Third countries appearing in Part 1 and Part 2 of the list in the Annex to Decision 79/542/EEC from which permanent imports of registered horses, registered equidae or equidae for breeding and production are authorised, under the condition that the category of equidae from which such semen was collected for export to the Community corresponds to the category of live equidae authorised for imports in accordance with Decision 93/197/EEC."
Article 3
This Decision is addressed to all Member States.
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Commission Regulation (EC) No 1431/2001
of 13 July 2001
fixing the maximum purchasing price for butter for the 32nd invitation to tender carried out under the standing invitation to tender governed by Regulation (EC) No 2771/1999
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products(1), as last amended by Commission Regulation (EC) No 1670/2000(2), and in particular Article 10 thereof,
Whereas:
(1) Article 13 of Commission Regulation (EC) No 2771/1999 of 16 December 1999 laying down detailed rules for the application of Council Regulation (EC) No 1255/1999 as regards intervention on the market in butter and cream(3), as last amended by Regulation (EC) No 213/2001(4), provides that, in the light of the tenders received for each invitation to tender, a maximum buying-in price is to be fixed in relation to the intervention price applicable and that it may also be decided not to proceed with the invitation to tender.
(2) As a result of the tenders received, the maximum buying-in price should be fixed as set out below.
(3) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,
HAS ADOPTED THIS REGULATION:
Article 1
For the 32nd invitation to tender issued under Regulation (EC) No 2771/1999, for which tenders had to be submitted not later than 10 July 2001, the maximum buying-in price is fixed at 295,38 EUR/100 kg.
Article 2
This Regulation shall enter into force on 14 July 2001.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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Council Regulation (EC) No 1593/2002
of 3 September 2002
amending Regulation (EC) No 772/1999 imposing definitive anti-dumping and countervailing duties on imports of farmed Atlantic salmon originating in Norway
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community(1), and in particular Article 8 thereof,
Having regard to Council Regulation (EC) No 2026/97 of 6 October 1997 on protection against subsidised imports from countries not members of the European Community(2), and in particular Article 13 thereof,
Having regard to the proposal submitted by the Commission after consulting the Advisory Committee,
Whereas:
A. PREVIOUS PROCEDURE
(1) On 31 August 1996, by means of two separate notices published in the Official Journal of the European Communities, the Commission announced the initiation of an anti-dumping proceeding(3) and an anti-subsidy proceeding(4) in respect of imports of farmed Atlantic salmon (hereinafter the "product concerned") originating in Norway.
(2) These proceedings resulted in anti-dumping and countervailing duties being imposed in September 1997 by Council Regulations (EC) No 1890/97(5) and (EC) No 1891/97(6), in order to eliminate the injurious effects of dumping and subsidisation.
(3) In parallel to this, by Decision 97/634/EC(7), the Commission accepted undertakings from 190 Norwegian exporters; imports of the product concerned exported to the Community by these companies were exempted from the said anti-dumping and countervailing duties.
(4) The form of the duties was later reviewed and Regulations (EC) No 1890/97 and (EC) No 1891/97 were replaced by Regulation (EC) No 772/1999(8).
(5) Following indications that the existing measures may not be achieving their intended results, an interim review of the measures(9) was initiated in February 2002 pursuant to Article 11(3) of Regulation (EC) No 384/96 (hereinafter the "basic Anti-Dumping Regulation") and Article 19(1) of Regulation (EC) No 2026/97 (hereinafter the "basic Anti-Subsidy Regulation").
(6) Having reason to suspect that certain companies were not observing the terms of their undertakings, the Commission made imports of all Norwegian companies with undertakings subject to registration by Regulation (EC) No 452/2002(10) (hereinafter the "Registration Regulation") and pursuant to Article 14(5) of the basic Anti-Dumping Regulation and Article 16(4) of the basic Anti-Subsidy Regulation. The period of applicability of the Registration Regulation was extended for a further period by Regulation (EC) No 1008/2002(11). This means that in the event of a finding of a breach or withdrawal of an undertaking, duties may be levied retroactively on goods entered into free circulation in the Community from the date of the breach or withdrawal of the undertaking.
B. FAILURE TO COMPLY WITH THE UNDERTAKING
(7) The undertakings offered by the Norwegian companies oblige them, among other things, to export the product concerned to the Community at, or above, certain minimum import price levels (MIPs), laid down in the undertaking. These MIPs, which eliminate the injurious effects of dumping, are applicable to different "presentations" or categories of salmon (e.g. "presentation b - gutted fish, head-on").
(8) The companies are also obliged to provide the Commission with regular and detailed information concerning their sales to the Community (or re-sales by any related parties in the Community) of the product concerned in the form of a periodic report. In accordance with Clause E.10 of the undertakings, these reports should be received by the Commission no later than 30 days after the end of the period in question.
(9) During a series of visits in 2001 to the premises of several Norwegian companies with undertakings to verify the data provided in such sales reports and from examination of sales reports submitted, it was established that four companies had breached their undertakings by selling the product concerned, on a weighted average basis, below the MIP for the presentation of salmon concerned. In addition, five other companies had either not submitted sales reports for various quarters or had submitted their sales reports late. Another party with an undertaking also failed to provide information requested by the Commission, which was considered necessary for the effective monitoring of the system of undertakings (as did a company which was also among the four companies which committed price violations). Commission Decision 2002/743/EC(12) sets out in detail the nature of the breaches found.
(10) In view of the breaches found, acceptance of the undertakings offered by Nordic Group ASA (UT No 1/111, TARIC Additional Code 8217 ), Norexport A/S (UT No 1/113, TARIC Additional Code 8223 ), Nor-Fa Fish AS (UT No 1/191, TARIC Additional Code 8102 ), Norfra Eksport A/S (UT No 1/116, TARIC Additional Code 8229 ), Kr Kleiven & Co A/S (UT No 1/80, TARIC Additional Code 8182 ), Seaco A/S (UT No 1/157, TARIC Additional Code 8268 ), Mesan Holding AS (UT No 1/194, TARIC Additional Code A034), Johan J. Helland A/S (UT No 1/77, TARIC Additional Code 8179 ), Sangoltgruppa A/S (UT No 1/151, TARIC Additional Code 8262 ) and Oskar Einar Rydbeck (UT No 1/198, TARIC Additional Code A050), have all been withdrawn by Decision 2002/743/EC.
(11) Equally, acceptance of the undertaking offered by a company related to Nordic Group ASA, namely Northern Seafood A/S (UT No 1/121 TARIC Additional Code 8307 ) has also been withdrawn, given the risk of circumvention of the undertaking by the latter company exporting Nordic Group ASA's products.
(12) Definitive anti-dumping and anti-subsidy duties should therefore be imposed forthwith against all these companies.
C. NEW EXPORTERS AND CHANGES OF NAME
(13) Seven Norwegian companies, Athena Seafoods AS, Norsk Havfisk A/S, Rodé Vis AS, Seaborn AS, Triton AS, Nordlaks Produkter AS and Codfarms AS claimed that they are "new exporters" within the meaning of Article 2 of Regulation (EC) No 772/1999 in conjunction with Article 11(4) of the basic AD Regulation and Article 20 of the basic AS Regulation and have offered undertakings. Having investigated the matter, it was established that the applicants fulfilled the conditions for being considered as new exporters and, accordingly, the undertakings offered have been accepted by the Commission. The exemption to the anti-dumping and countervailing duties should therefore be extended to these companies.
(14) Four other Norwegian exporters with undertakings advised the Commission that the groups of companies to which they belong had been reorganised and that another company within each group was now responsible for exports to the Community. The companies therefore requested that their names be replaced on the list of companies from which undertakings are accepted in the Annex to Decision 97/634/EC and on the list of companies which benefit from an exemption to the anti-dumping and countervailing duties in the Annex to Regulation (EC) No 772/1999.
(15) The Commission considers, after verification, that the requests are all acceptable, since the amendments do not entail any substantive changes requiring a reassessment of dumping, nor do they affect any of the considerations on which the acceptance of the undertaking was based.
D. AMENDMENT OF THE ANNEX TO REGULATION (EC) No 772/1999
(16) In view of all the above, the Annex to Regulation (EC) No 772/1999, which lists the companies exempted from the anti-dumping and countervailing duties, should be amended accordingly.
E. RETROACTIVE COLLECTION OF DUTIES
(17) As mentioned previously, imports of the product concerned are currently subject to registration by customs authorities, thus allowing the possibility of retroactive collection of anti-dumping and anti-subsidy duties in cases of breach or withdrawal of undertakings.
(18) However, as the breaches of the undertaking by the various companies occurred prior to the publication of the Registration Regulation (and were identified by the Commission with final disclosure thereof notified to the companies concerned also before publication of the Registration Regulation), it has been decided not to impose duties retroactively in this particular case,
HAS ADOPTED THIS REGULATION:
Article 1
The Annex to Regulation (EC) No 772/1999 is replaced by the Annex to this Regulation.
Article 2
1. (a) Definitive countervailing and anti-dumping duties are hereby imposed on imports of farmed (other than wild) Atlantic salmon falling within CN codes ex 0302 12 00 (TARIC codes: 0302 12 00*21, 0302 12 00*22, 0302 12 00*23 and 0302 12 00*29 ), ex 0303 22 00 (TARIC codes: 0303 22 00*21, 0303 22 00*22, 0303 22 00*23 and 0303 22 00*29 ), ex 0304 10 13 (TARIC codes: 0304 10 13*21 and 0304 10 13*29 ) and ex 0304 20 13 (TARIC codes: 0304 20 13*21 and 0304 20 13*29 ) originating in Norway and exported by Nordic Group ASA, Northern Seafood A/S, Norexport A/S, Nor-Fa Fish AS, Norfra Eksport A/S, Sangoltgruppa A/S, Kr Kleiven & Co A/S, Seaco A/S, Mesan Holding AS, Johan J. Helland A/S and Oskar Einar Rydbeck.
(b) These duties shall not apply to wild Atlantic salmon (TARIC codes: 0302 12 00*11, 0304 10 13*11, 0303 22 00*11 and 0304 20 13*11 ). For the purpose of this Regulation, wild salmon shall be that in respect of which the competent authorities of the Member States of landing are satisfied, by means of all customs and transport documents to be provided by interested parties, that it was caught at sea.
2. (a) The rate of the countervailing duty applicable to the net free-at-Community frontier price, before duty, shall be 3,8 %.
(b) The rate of the anti-dumping duty applicable to the net free-at-Community frontier price, before duty, shall be EUR 0,32 per kilogram net product weight. However, if the free-at-Community frontier price, including the countervailing and anti-dumping duties, is less than the relevant Minimum Price set out in paragraph 3, the anti-dumping duty to be collected shall be the difference between that Minimum Price and the free-at-Community frontier price, including the countervailing duty.
3. For the purpose of paragraph 2, the following minimum prices shall apply per kilogram net product weight:
TABLE
Article 3
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 3 September 2002. | [
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COMMISSION DECISION of 20 February 1996 modifying for the second time Decision No 95/33/EC approving parts of the Finnish programme for the implementation of Articles 138 to 140 of the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (Only the Finnish text is authentic) (Text with EEA relevance) (96/188/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Act concerning the conditions of accession of Austria, Finland and Sweden, and in particular Article 138 thereof,
Whereas on 26 October 1994 Finland notified the Commission pursuant to Article 143 of the abovementioned Act, the Finnish programme for the implementation of its Article 138, 139 and 140 aids for a number of products and activities for the period 1995 to 1999 inclusive;
Whereas parts of this programme, as modified by letter dated 16 December 1994 were approved by Commission Decision 95/33/EC (1); whereas that Decision was modified by Decision 95/330/EC (2);
Whereas, with the exception of cows' milk and starch potatoes, the part of the programme providing for aid granted in relation to quantities produced was accepted on condition that after a first year the aids were, by way of appropriate conversion rates, transformed into area or headage payments unrelated to quantities produced; whereas Commission Decision 96/18/EC (3) lays down these conversion rates for all products where Decision 95/33/EC required such action, including sugarbeet;
Whereas on 21 December 1995 Finland requested the Commission to re-examine, as regards sugarbeet, its policy concerning aid based on quantities produced; whereas the Commission has carried out this re-examination; whereas the Commission has concluded that as the provisions of the common market organization for sugar keep production under control, aid so granted may be deemed to be appropriate as required by Article 138 paragraph 1 of the abovementioned Act;
Whereas on 16 November 1995 Finland requested that the quantity of starch potatoes referred to in Article 2 paragraph 1 of Decision 95/33/EC be increased to reflect the production quota allocated to Finland in Council Regulation (EC) No 1868/94 of 27 July 1994 establishing a quota system in relation to the production of potato starch (4), as last modified by Regulation (EC) No 1863/95 (5); whereas the request is in accordance with this development of the common agricultural policy and its acceptance would contribute to greater consistency between various measures applicable in the starch sector,
HAS ADOPTED THIS DECISION:
Article 1
Decision 95/33/EC is hereby modified as follows:
1. In Article 2 (1) the first indent is replaced by the following:
'- starch potatoes: national total of 273 750 tonnes per annum but in no case greater than 54 750 tonnes of starch,`.
2. In Annex I the section 'Produced related aid` is replaced by the following:
TABLE
3. In Annex II the penultimate line is removed.
Article 2
This Decision is addressed to the Republic of Finland.
Done at Brussels, 20 February 1996. | [
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COMMISSION REGULATION (EC) No 1266/2004
of 8 July 2004
limiting the term of validity of export licences for certain products processed from cereals
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals (1), and in particular Article 9 thereof,
Having regard to Commission Regulation (EC) No 1342/2003 of 28 July 2003 laying down special detailed rules for the application of the system of import and export licences for cereals and rice (2), and in particular Article 7(1) thereof,
Whereas:
(1)
Article 7(1) of Regulation (EC) No 1342/2003 fixes the term of validity of export licences, in particular for products processed from maize. That term of validity extends to the end of the fourth month following that of issue of the licence. The term of validity is fixed in accordance with market requirements and the need for sound management.
(2)
The current situation on the maize market makes it desirable to limit the issuing of licences in order to avoid committing quantities from the new marketing year. Licences to be issued in forthcoming months must be reserved for exports before September 2004. To that end, the term of validity of export licences to be issued for execution up to 3 September 2004 must be limited. A temporary derogation should accordingly be introduced to Article 7(1) of Regulation (EC) No 1342/2003.
(3)
In order to ensure sound management of the market and to prevent speculation, provision should be made for customs export formalities for export licences for products processed from maize to be completed by 3 September 2004 at the latest either as direct exports or exports under the arrangements laid down in Articles 4 and 5 of Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of export refunds in respect of agricultural products (3). Such limiting of the term of validity of export licences entails a derogation from Articles 28(6) and 29(5) of Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products (4).
(4)
The application of the measures provided for in this Regulation must coincide with its entry into force in order to avoid potential market disturbance.
(5)
The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,
HAS ADOPTED THIS REGULATION:
Article 1
1. Notwithstanding Article 7(1) of Regulation (EC) No 1342/2003, export licences for products referred to in the Annex applied for from the date of entry into force of this Regulation to 27 August 2004 shall be valid until 3 September 2004 only.
2. Customs export formalities for the above licences must be completed by 3 September 2004 at the latest.
That deadline shall also apply to the formalities referred to in Article 32 of Regulation (EC) No 800/1999 in respect of products placed under the arrangements referred to in Regulation (EEC) No 565/80 under cover of such licences.
One of the following shall be entered in Section 22 of the licences:
-
Limitación establecida en el apartado 2 del artículo 1 del Reglamento (CE) no 1266/2004
-
Omezení stanovené na základě čl. 1 ods. 2 nařízení (ES) č. 1266/2004
-
Begrænsning, jf. artikel 1, stk. 2, i forordning (EF) nr. 1266/2004
-
Kürzung der Gültigkeitsdauer gemäß Artikel 1 Absatz 2 der Verordnung (EG) Nr. 1266/2004
-
Piirang on ette nähtud määruse (EÜ) nr 1266/2004 artikli 1 lõike 2 alusel.
-
Περιορισμός που προβλέπεται στο άρθρο 1 παράγραφος 2 του κανονισμού (ΕΚ) αριθ. 1266/2004
-
Limitation provided for in Article 1(2) of Regulation (EC) No 1266/2004
-
Limitation prévue à l'article 1er, paragraphe 2, du règlement (CE) no 1266/2004
-
Limitazione prevista all'articolo 1, paragrafo 2 del regolamento (CE) n. 1266/2004
-
Ierobežojums paredzēts Regulas (EK) Nr. 1266/2004 1. panta 2. punktā
-
Apribojimas numatytas Reglamento (EB) Nr. 1266/2004 1 straipsnio 2 dalyje
-
Korlátozott érvényességi időtartam az 1266/2004/EK rendelet 1. cikk (2) bekezdésének megfelelően
-
Limitazzjoni ipprovduta fl-Artikolu 1 (2) tar-Regolament (KE) Nru 1266/2004
-
Beperking als bepaald in artikel 1, lid 2, van Verordening (EG) nr. 1266/2004
-
Ograniczenie przewidziane w art. 1 ust. 2 rozporządzenia (WE) nr 1266/2004
-
Limitação estabelecida no n.o 2 do artigo 1.o do Regulamento (CE) n.o 1266/2004
-
Obmedzenie stanovené článkom 1 ods. 2 nariadenia (ES) č. 1266/2004
-
Omejitev določena v členu 1(2) Uredbe (ES) št. 1266/2004
-
Asetuksen (EY) N:o 1266/2004 1 artiklan 2 kohdassa säädetty rajoitus
-
Begränsning enligt artikel 1.2 i förordning (EG) nr 1266/2004.
Article 2
This Regulation shall enter into force on 9 July 2004.
It shall apply to licences applied for from the date of its entry into force.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 8 July 2004. | [
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COMMISSION REGULATION (EC) No 2092/98 of 30 September 1998 concerning the declaration of fishing effort relating to certain Community fishing areas and resources
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 3760/92 of 20 December 1992, establishing a Community system of fisheries and aquaculture (1), as amended by Regulation (EC) No 1181/98 (2), and in particular Article 13 thereof,
Whereas Council Regulation (EEC) No 2847/93 of 12 October 1993 establishing a control system applicable to the common fisheries policy (3), as last amended by Regulation (EC) No 2635/97 (4), and in particular Article 19(f)(3) thereof, which provides that the Commission shall ensure that the Member States responsible for control have available the data concerning the identification of vessels having access to their waters;
Whereas the implementation of arrangements for the management of fishing effort in accordance with Council Regulation (EC) No 685/95 of 27 March 1995 on the management of the fishing effort relating to certain Community fishing areas and resources (5), and of Council Regulation (EC) No 779/97 of 24 April 1997 introducing arrangements for the management of fishing effort in the Baltic Sea (6), highlights the need to adopt provisions to ensure that the data relating to lists of named fishing vessels are communicated without delay;
Whereas Commission Regulation (EC) No 2090/98 (7) establishes the basis for the transmission of data to the fishing vessel register of the Community;
Whereas the communication of data on the fishing effort by fishery should refer to the data contained in the fishing vessel register of the Community;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Fisheries and Aquaculture,
HAS ADOPTED THIS REGULATION:
Article 1
Member States shall transmit to the Commission the data referred to in Article 19(f)(1) of Regulation (EEC) No 2847/93 as well as the list of vessels authorised to fish in the fisheries listed in Annex I to Regulation (EC) No 685/95 and those listed in the Annex to Regulation (EC) No 779/97 in accordance with the procedures laid down in Annex III hereto. Amendments to the lists of vessels shall be reported to the Commission in accordance with the same procedures at the latest four working days before the entry of vessels into the fishing area. The Commission shall acknowledge receipt of amendments to lists by digital transfer over a telecommunications network not later than two days before the entry of vessels into the fishing area.
Article 2
Member States shall transmit to the Commission the aggregated data on fishing effort referred to in Article 19I of Regulation (EEC) No 2847/93 in accordance with Annex I to this Regulation:
- for each area referred to in Article 19(a)(1) of Regulation (EEC) No 2847/93, before the 15th of each month for the previous month in the case of demersal species,
- for each area referred to in Article 19(a)(1)(a) of Regulation (EEC) No 2847/93, in the case of demersal species, salmon, sea trout and freshwater fish, before 15 April, 15 July, 15 October and 15 January for the previous quarter, and before 15 February of each calendar year for each month of the previous year,
- for each area referred to in Article 19(a) of Regulation (EEC) No 2847/93 for the previous quarter before the end of the first month of each calendar quarter in the case of pelagic species.
Article 3
Corrections to erroneous information contained in the register shall be forwarded to the Commission within 30 days of the date on which the error is detected.
Article 4
Member States shall have access without delay to data concerning the identification of vessels engaged in fishing activity in the fisheries listed in Annex I to Regulation (EC) No 685/95 and those listed in the Annex to Regulation (EC) No 779/97 under their jurisdiction or sovereignty in accordance with the procedures laid down in Annex IV hereto.
Article 5
Member States shall communicate the information referred to in this Regulation to the Commission by digital transfer over a telecommunications network in accordance with the detailed rules and codes set out in Annexes I to IV. The Commission shall acknowledge receipt of messages as soon as they have been validated in the data base.
Article 6
The vessels concerned by this Regulation shall be identified by the internal number recorded in the Community register of fishing vessels, as referred to in Annex I of Regulation (EC) No 2090/98.
Article 7
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COUNCIL REGULATION (EEC) No 594/93 of 8 March 1993 on the conclusion of the Protocol defining, for the period 3 May 1992 to 2 May 1994, the fishing opportunities and financial compensation provided for in the Agreement between the European Economic Community and the Government of the People's Republic of Angola on fishing off Angola
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 43 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Whereas the two parties have held negotiations pursuant to the Agreement between the European Economic Community and the Government of the People's Republic of Angola on fishing off Angola (3), signed in Luanda on 1 February 1989, to determine the amendments or additions to be made to the Agreement on the expiry of the application period of the third Protocol annexed thereto;
Whereas, as a result of those negotiations, a new Protocol defining, for the period 3 May 1992 to 2 May 1994, the fishing opportunities and financial compensation provided for in the said Agreement was initialled on 12 June 1992;
Whereas it is in the Community's interest to approve the Protocol,
HAS ADOPTED THIS REGULATION:
Article 1
The Protocol defining, for the period 3 May 1992 to 2 May 1994, the fishing opportunities and financial compensation provided for in the Agreement between the European Economic Community and the Government of the People's Republic of Angola on fishing off Angola is hereby approved on behalf of the Community.
The text of the protocol is attached to this Regulation.
Article 2
The President of the Council is hereby authorized to designate the persons empowered to sign the Protocol in order to bind the Community.
Article 3
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 8 March 1993. | [
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COMMISSION REGULATION (EC) No 2470/97 of 11 December 1997 amending Regulation (EEC) No 3846/87 establishing an agricultural product nomenclature for export refunds (Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1785/81 of 30 June 1981 on the common organization of the markets in the sugar sector (1), as last amended by Regulation (EC) No 1599/96 (2), and in particular Article 17 (15) thereof,
Whereas Commission Regulation (EC) No 2086/97 of 4 November 1997 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (3) provides for an amendment with effect on 1 January 1998 regarding inulin syrup falling within subheading 1702 60;
Whereas Commission Regulation (EEC) No 3846/87 (4), as last amended by Regulation (EC) No 2333/97 (5), establishes an agricultural nomenclature for export refunds based on the combined nomenclature; whereas that nomenclature should accordingly be adapted with effect on 1 January 1998 to bring it into line with the amendments referred to above;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Sugar,
HAS ADOPTED THIS REGULATION:
Article 1
The data relating to subheading 1702 60 90 in Sector 14 of the Annex to Regulation (EEC) No 3846/87 are hereby replaced by those in the Annex hereto.
Article 2
This Regulation shall enter into force on 1 January 1998.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION REGULATION (EC) No 1002/2007
of 29 August 2007
laying down detailed rules for the application of Council Regulation (EC) No 2184/96 concerning imports into the Community of rice originating in and coming from Egypt
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 2184/96 of 28 October 1996 concerning imports into the Community of rice originating in and coming from Egypt (1), and in particular Article 2 thereof,
Having regard to Council Regulation (EC) No 1785/2003 of 29 September 2003 on the common organisation of the market in rice (2), and in particular Articles 10(2) and 13(1) thereof,
Whereas:
(1)
Commission Regulation (EC) No 196/97 (3) of 31 January 1997 lays down detailed rules for the application of Regulation (EC) No 2184/96 concerning imports into the Community of rice originating in and coming from Egypt. Since its entry into force, horizontal or sectoral implementing regulations, that is, Commission Regulation (EC) No 1291/2000 of 9 June 2000 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products (4), Commission Regulation (EC) No 1342/2003 of 28 July 2003 laying down special detailed rules for the application of the system of import and export licences for cereals and rice (5), and Commission Regulation (EC) No 1301/2006 of 31 August 2006 laying down common rules for the administration of import tariff quotas for agricultural products managed by a system of import licences (6), have been adopted or amended, and must be taken into account in respect of the quota opened by Regulation (EC) No 196/97.
(2)
Regulation (EC) No 1301/2006 lays down in particular detailed rules for applications for import licences, the status of applicants and the issue of licences. It applies without prejudice to additional conditions or derogations laid down by the sectoral regulations. For the sake of clarity, therefore, the administration of the Community tariff quotas for imports of rice originating in Egypt should be adapted by adopting a new regulation and repealing Regulation (EC) No 196/97.
(3)
Article 1 of Regulation (EC) No 2184/96 opens an overall tariff quota of 32 000 tonnes of rice falling within CN code 1006 originating in Egypt per marketing year. The customs duty is that provided for in Regulation (EC) No 1785/2003, in accordance with Articles 11, 11a, 11b, 11c and 11d thereof, reduced by an amount equal to 25 % of the value of that duty. Taking into account the potential application of different customs duties, the conditions for the application of the 25 % reduction should be laid down.
(4)
In the interests of sound administration of the quota, it is necessary to allow operators to submit more than one licence application per quota period and therefore to derogate from Article 6(1) of Regulation (EC) No 1301/2006. For the same reason, the specific rules which apply to the drawing up of licence applications, their issue, their period of validity and the notification of information to the Commission should be laid down, as should suitable administrative measures in order to ensure that the volume of the quota fixed is not exceeded. In any event, under Regulation (EC) No 1301/2006 licences are valid only up to and including the last day of the tariff quota period. Moreover, in order to improve controls on this quota and to simplify its administration, provision should be made for import licence applications to be submitted on a weekly basis, and the security should be fixed at a level appropriate to the risks involved.
(5)
The rules applicable to the transport document and the proof of preferential origin on release for free circulation of the product are set out in Protocol 4 to Council Decision 2004/635/EC of 21 April 2004 on the conclusion of a Euro-Mediterranean Association Agreement between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part (7). Detailed rules for implementing those provisions should be laid down for the quota in question.
(6)
These measures should apply from the start of the next marketing year, that is, 1 September 2007.
(7)
The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,
HAS ADOPTED THIS REGULATION:
Article 1
1. The annual tariff quota provided for in Article 1 of Regulation (EC) No 2184/96 shall be opened on the first day of each marketing year for a quantity of 32 000 tonnes of rice falling within CN code 1006 originating in and coming from Egypt.
The customs duty applicable to these imports shall be that set in accordance with Article 11, 11a, 11c or 11d of Regulation (EC) No 1785/2003, as applicable, reduced by 25 %.
The serial number of the quota shall be 09.4094.
2. Regulations (EC) Nos 1291/2000, 1342/2003 and 1301/2006 shall apply, save as otherwise provided for in this Regulation.
Article 2
1. Applications for import licences shall relate to a quantity of at least 100 tonnes and at most 1 000 tonnes.
Each licence application shall indicate a quantity in kilograms (whole numbers).
2. Notwithstanding Article 6(1) of Regulation (EC) No 1301/2006, applicants may submit more than one licence application per quota period. However, applicants may submit only one licence application per week for each eight-digit CN code.
3. Import licence applications shall be lodged with the competent authorities of the Member States no later than each Friday at 13.00 (Brussels time).
Article 3
1. Import licence applications and import licences shall contain:
(a)
in boxes 7 and 8, the word ‘Egypt’, ‘yes’ being marked with a cross;
(b)
in box 24, one of the entries listed in the Annex.
2. Notwithstanding Article 12 of Regulation (EC) No 1342/2003, the amount of the security in respect of the import licences shall be equal to 25 % of the value of the customs duties calculated in accordance with Articles 11, 11a, 11c or 11d of Regulation (EC) No 1785/2003 applicable on the date of the application.
However, the security may not be less than those provided for in Article 12(a) and Article 12(a)a respectively of Regulation (EC) No 1342/2003, as applicable.
3. Where the quantities applied for in a given week exceed the quantity available under the quota, the Commission shall fix the allocation coefficient for the quantities applied for during that week, pursuant to Article 7(2) of Regulation (EC) No 1301/2006, no later than the fourth working day following the last day for the submission of applications for that week, as referred to in Article 2(3) of this Regulation, and suspend the submission of new licence applications until the end of the quota period.
Applications submitted in respect of the current week shall be considered inadmissible.
Member States shall allow operators to withdraw, within two working days following the date of publication of the Regulation fixing the allocation coefficient, applications for which the quantity for which the licence is to be issued is less than 20 tonnes.
4. The import licence shall be issued on the eighth working day following the last day for the submission of applications.
Notwithstanding Article 6(1) of Regulation (EC) No 1342/2003, import licences shall be valid from their date of issue within the meaning of Article 23(2) of Regulation (EC) No 1291/2000 until the end of the following month.
Article 4
Release for free circulation within the quotas referred to in Article 1 of this Regulation shall be subject to the presentation of a transport document and proof of preferential origin, issued in Egypt and relating to the consignments in question, in accordance with Protocol 4 of the Euro-Mediterranean Agreement.
Article 5
The Member States shall send the Commission, by electronic means:
(a)
no later than the first working day following the final day for the submission of licence applications, by 18.00 (Brussels time), the information on the import licence applications referred to in Article 11(1)(a) of Regulation (EC) No 1301/2006, with a breakdown by eight-digit CN code of the total quantities covered by those applications;
(b)
no later than the second working day following the issue of the import licences, information on the licences issued, as referred to in Article 11(1)(b) of Regulation (EC) No 1301/2006, with a breakdown by eight-digit CN code of the total quantities for which import licences have been issued and the quantities for which licence applications have been withdrawn in accordance with the third paragraph of Article 3(3);
(c)
no later than the last day of each month, the total quantities actually released for free circulation under this quota during the previous month but one, broken down by eight-digit CN code. If no quantities have been released for free circulation during one of these months, a ‘nil’ notification shall be sent. However, this notification shall no longer be required in the third month following the final day of validity of the licences.
Article 6
Regulation (EC) No 196/97 is hereby repealed.
Article 7
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 September 2007.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION REGULATION (EEC) No 1234/77 of 9 June 1977 amending various common agricultural policy Regulations following the consolidation of provisions on the Community transit procedure
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to the Treaty of Accession (1),
Having regard to Council Regulation (EEC) No 974/71 of 12 May 1971 on certain measures of conjunctural policy to be taken in agriculture following the temporary widening of the margins of fluctuation for the currencies of certain Member States (2), as last amended by Regulation (EEC) No 557/76(3), and in particular Article 6 thereof,
Having regard to Council Regulation (EEC) No 1930/75 of 22 July 1975 laying down special provisions applicable to trade in tomato concentrates between the Community as originally constituted and the new Member States (4), and in particular Article 6 thereof,
Having regard to Council Regulation (EEC) No 2727/75 of 29 October 1975 on the common organization of the market in cereals (5), as last amended by Regulation (EEC) No 3138/76 (6), and in particular Articles 7 (5), 12 (2), 15 (5) and 16 (6) thereof and the corresponding provisions of the other Regulations on the common organization of the market in agricultural products,
Having regard to Council Regulation (EEC) No 2746/75 of 29 October 1975 laying down general rules for granting export refunds on cereals and criteria for fixing the amount of such refunds (7), and in particular the second subparagraph of Article 7 (2) and Article 7 (3) thereof and the corresponding provisions of the other Regulations laying down general rules for granting refunds and criteria for fixing the amount of such refunds in the other agricultural sectors,
Having regard to the provisions mentioned in the citations of: - Commission Regulation (EEC) No 269/73 of 31 January 1973 laying down detailed rules for the application of the system of accession compensatory amounts (8), as last amended by Regulation (EEC) No 121/75 (9),
- Commission Regulation (EEC) No 645/75 of 13 March 1975 laying down common detailed rules for the application of the export levies and charges on agricultural products (10),
Whereas Commission Regulation (EEC) No 223/77 of 22 December 1976 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure (11) replaces a certain number of Regulations which are quoted in Regulations concerning the common agricultural policy ; whereas the Regulations in which reference is made to the Regulations repealed by Regulation (EEC) No 223/77 should consequently be amended;
Whereas the measures provided for in this Regulation are in accordance with the opinions of all the relevant management committees,
HAS ADOPTED THIS REGULATION:
Article 1
1. In the following provisions the reference "Article 1 of Regulation (EEC) No 2315/69" is hereby replaced by the reference "Article 10 of Regulation (EEC) No 223/77": - Article 7 (1) of Commission Regulation (EEC) No 990/72 of 15 May 1972 on detailed rules for granting aid for skimmed milk processed into compound feedingstuffs and for skimmed-mill powder for use as feed (12), as last amended by Regulation (EEC) No 920/77 (13),
- Article 27 (2) of Commission Regulation (EEC) No 1204/72 of 7 June 1972 laying down detailed rules for the application of the subsidy system for oil seeds (14), as last amended by Regulation (EEC) No 676/76 (15), (1)OJ No L 73, 27.3.1972, p. 5. (2)OJ No L 105, 12.5.1971, p. 1. (3)OJ No L 67, 15.3.1976, p. 1. (4)OJ No L 198, 29.7.1975, p. 15. (5)OJ No L 281, 1.11.1975, p. 1. (6)OJ No L 354, 24.12.1976, p. 1. (7)OJ No L 281, 1.11.1975, p. 78. (8)OJ No L 30, 1.2.1973, p. 73. (9)OJ No L 13, 18.1.1975, p. 23. (10)OJ No L 67, 14.3.1975, p. 16. (11)OJ No L 38, 9.2.1977, p. 20. (12)OJ No L 115, 17.5.1972, p. 1. (13)OJ No L 108, 30.4.1977, p. 75. (14)OJ No L 133, 10.6.1972, p. 1. (15)OJ No L 81, 27.3.1976, p. 22.
- the second subparagraph of Article 5 (2) and the first paragraph of Article 6 of Regulation (EEC) No 269/73,
- Articles 1 (1) and 2 (1) and the second paragraph of Article 3 of Commission Regulation (EEC) No 470/73 of 31 January 1973 laying down general rules for the application of the compensatory amounts applicable to colza and rape seed produced in the new Member States (1), as last amended by Regulation (EEC) No 433/75 (2),
- Articles 11 (1) and 12 (1) of Commission Regulation (EEC) No 2300/73 of 23 August 1973 on detailed rules for applying the differential amounts for colza and rape seed and repealing Regulation (EEC) No 1464/73 (3), as last amended by Regulation (EEC) No 632/75 (4),
- Article 7 (1) of Commission Regulation (EEC) No 192/75 of 17 January 1975 laying down detailed rules for the application of export refunds in respect of agricultural products (5), as last amended by Regulation (EEC) No 3186/76 (6),
- the first subparagraph of Article 17 (4) (b) of Commission Regulation (EEC) No 193/75 of 17 January 1975 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products (7), as last amended by Regulation (EEC) No 773/77 (8),
- the second paragraph of Article 11 (2) of Commission Regulation (EEC) No 1380/75 of 29 May 1975 laying down detailed rules for the application of monetary compensatory amounts (9), as last amended by Regulation (EEC) No 750/77 (10),
- Article 4 (b) of Commission Regulation (EEC) No 2026/75 of 4 August 1975 laying down detailed rules for the application of Regulation (EEC) No 1955/75 as regards production refunds on starches (11),
- the first subparagraph of Article 3 (2) of Commission Regulation (EEC) No 2498/75 of 30 September 1975 laying down detailed rules for the payment of financial compensation for certain Community citrus fruits (12),
- the first subparagraph of Article 2 (2) of Commission Regulation (EEC) No 1624/76 of 2 July 1976 concerning special arrangements for the payment of aid for skimmed-milk powder denatured or processed into compound feedingstuffs in the territory of another Member State (13), as last amended by Regulation (EEC) No 3161/76 (14),
- Article 2 (3) of Commission Regulation (EEC) No 1687/76 of 30 June 1976 laying down common detailed rules for verifying the use and/or destination of products from intervention (15), as last amended by Regulation (EEC) No 368/77 (16),
- Article 19 (2) of Commission Regulation (EEC) No 303/77 of 14 February 1977 laying down general rules for the supply of skimmed-milk powder and butteroil as food aid (17),
- Article 2 (1) of Commission Regulation (EEC) No 643/77 of 29 March 1977 laying down rules for coupage and wine-making in free zones on the geographical territory of the Community in respect of wine products originating in third countries (18),
2. The words "for the purpose of Regulation (EEC) No 2315/69" in the first subparagraph of Article 6 of Regulation (EEC) No 269/73 are hereby amended to read "for the purpose of Articles 10 to 16 of Regulation (EEC) No 223/77".
3. The words "of Article 5 (3) of Regulation (EEC) No 2315/69" in the last subparagraph of Article 3 (2) of Regulation (EEC) No 2498/75 are hereby amended to read "of Article 12 (3) of Regulation (EEC) No 223/77".
4. The words "laid down in Articles 5 and 6 of Regulation (EEC) No 2315/69" in Article 5 of Regulation (EEC) No 1687/76 are hereby amended to read "laid down in Articles 12, 13 and 16 of Regulation (EEC) No 223/77".
Article 2
1. In the following provisions the words "in Regulation (EEC) No 304/71" are hereby amended to read "in Section I of Title IV of Regulation (EEC) No 223/77": - the first subparagraph of Article 8 (3) of Regulation (EEC) No 269/73 ; in the English version the words to be amended are "Commission Regulation (EEC) No 304/71 of 11 February 1971 on (1)OJ No L 53, 26.2.1973, p. 51. (2)OJ No L 90, 11.4.1975, p. 19. (3)OJ No L 236, 24.8.1973, p. 28. (4)OJ No L 66, 13.3.1976, p. 11. (5)OJ No L 25, 31.1.1975, p. 1. (6)OJ No L 359, 30.12.1976, p. 23. (7)OJ No L 25, 31.1.1975, p. 10. (8)OJ No L 94, 16.4.1977, p. 5. (9)OJ No L 139, 30.5.1975, p. 37. (10)OJ No L 91, 13.4.1977, p. 5. (11)OJ No L 206, 6.8.1975, p. 5. (12)OJ No L 254, 1.10.1975, p. 38. (13)OJ No L 180, 6.7.1976, p. 9. (14)OJ No L 356, 28.12.1976, p. 13. (15)OJ No L 190, 14.7.1976, p. 1. (16)OJ No L 52, 24.2.1977, p. 19. (17)OJ No L 43, 15.2.1977, p. 1. (18)OJ No L 81, 30.3.1977, p. 7. simplification of the Community transit procedure for goods carried by rail",
- the first and second subparagraph of Article 7 (3) of Regulation (EEC) No 192/75,
- the first subparagraph of Article 17 (5) of Regulation (EEC) No 193/75,
- Article 8 of Regulation (EEC) No 645/75,
- the second and third subparagraphs of Article 10 (1) of Regulation (EEC) No 1380/75,
- the first subparagraph of Article 2 (3) of Commission Regulation (EEC) No 1993/75 of 31 July 1975 down detailed rules for the application of the system of compensatory amounts for tomato concentrates (1), as last amended by Regulation (EEC) No 2320/76 (2),
- the first and second paragraphs of Article 9 of Regulation (EEC) No 1687/76,
- Article 3 (4) of Commission Regulation (EEC) No 2972/76 of 7 December 1976 laying down detailed rules for the application of Regulation (EEC) No 1861/76 on the transport to the Italian intervention agency of skimmed-milk powder held by the intervention agencies of other Member States (3),
- Article 3 (4) of Commission Regulation (EEC) No 22/77 of 5 January 1977 on the transfer to the Italian intervention agency of the first instalment of butter pursuant to Regulation (EEC) No 2452/76 (4), as last amended by Regulation (EEC) No 629/77 (5),
- the first subparagraph of Article 2 (3) of Regulation (EEC) No 643/77.
2. The words "in Article 7 (4) of Regulation (EEC) No 304/71" in: - the second subparagraph of Article 8 (3) of Regulation (EEC) No 269/73,
- the second subparagraph of Article 2 (3) of Regulation (EEC) No 1993/75,
are hereby amended to read "in Article 42 (4) of Regulation (EEC) No 223/77".
3. The words "Regulation (EEC) No 304/71 (4), as last amended by the Act of Accession (5)," in Article 3 (3) of Commission Regulation (EEC) No 532/75 of 28 February 1975 concerning the recovery, on exportation, of aid granted in respect of skimmed-milk powder for use as feed and in respect of skimmed milk processed into compound feedingstuffs (6), as last amended by Regulation (EEC) No 978/77 (7), are hereby amended to read "Section I of Title IV of Regulation (EEC) No 223/77".
Footnotes (4) and (5) of Regulation (EEC) No 532/75 are deleted.
4. The references in the first subparagraph of Article 17 (5) of Regulation (EEC) No 193/75 and in the second subparagraph of Article 2 (3) of Regulation (EEC) No 643/77 are hereby amended to read as follows:
"Sortie du territoire géographique de la Communauté sous le régime prévu au titre IV section I du règlement (CEE) nº 223/77";
"Udført fra Fællesskabets geografiske område i henhold til ordningen i afsnit IV, afdeling I, i forordning (EØF) nr. 223/77";
"Ausgang aus dem geographischen Gebiet der Gemeinschaft gemäß der Regelung der Verordnung (EWG) Nr. 223/77, Titel IV Abschnitt I";
"Departure from the geographical territory of the Community under Section I of Title IV of Regulation (EEC) No 223/77";
"Uscita del territorio geografico della Comunità nel quadro del regime di cui al regolamento (CEE) n. 223/77, titolo IV, sezione I";
"Verlaat het geografische grondgebied van de Gemeenschap met toepassing van de regeling van Verordening (EEG) nr. 223/77, titel IV, afdeling I".
Article 3
1. The words "in Article 4a or 4b of Regulation (EEC) No 1279/71" in the first subparagraph of Article 3 (2) of Regulation (EEC) No 532/75 are hereby amended to read "in Article 31 or 32 of Regulation (EEC) No 223/77".
2. The first paragraph of Article 7 of Regulation (EEC) No 645/75 is hereby amended as follows:
"In respect of products moving as provided for in Articles 31 and 32 of Regulation (EEC) No 223/77, a security shall be given, in the manner prescribed in Article 31 (2) of that Regulation, to ensure that the levy is charged if such products do not re-enter the Community."
Article 4
This Regulation shall enter into force on 1 July 1977. (1)OJ No L 202, 1.8.1975, p. 50. (2)OJ No L 261, 25.9.1976, p. 26. (3)OJ No L 339, 8.12.1976, p. 18. (4)OJ No L 5, 7.1.1977, p. 8. (5)OJ No L 78, 26.3.1977, p. 12. (6)OJ No L 56, 3.3.1975, p. 20. (7)OJ No L 116, 7.5.1977, p. 9.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 9 June 1977. | [
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Commission Regulation (EC) No 1897/2000
of 7 September 2000
implementing Council Regulation (EC) No 577/98 on the organisation of a labour force sample survey in the Community concerning the operational definition of unemployment
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 577/98 of 9 March 1998 on the organisation of a labour force sample survey in the Community(1), and in particular Article 4(3) thereof,
Whereas:
(1) In accordance with Article 4(3) of Regulation (EC) No 577/98, the definition of the variables and a list of principles for the formulation of questions concerning the labour status is to be drawn up.
(2) The international comparability of labour statistics requires that the Member States and the Community institutions measure employment and unemployment according to the International Labour Organisation (ILO) definition of employment and unemployment.
(3) The Commission needs comparable indicators to monitor and assess progress as an effect of the implementation of the Employment Guidelines(2).
(4) A common definition of unemployment in all Member States, combined with a greater harmonisation of labour force survey questionnaires, is therefore needed.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Statistical Programme Committee established by Council Decision 89/382/EEC, Euratom(3),
HAS ADOPTED THIS REGULATION:
Article 1
1. The definition of unemployment is laid down in Annex I to this Regulation.
2. The principles for the formulation of the questions on the labour status are laid down in Annex II to this Regulation.
Article 2
1. The questions on the labour status for the purposes of the Community labour force sample survey shall comply with the principles laid down in Annex II to this Regulation, and allow the measurement of unemployment as defined in Annex I therein.
2. However, paragraph 1 may not apply during the time needed to adapt the labour force sample survey. In such case, Member States shall accompany the transmission to Eurostat of the Community labour force sample survey results with a clear identification of the deviations from the definition and principles referred to in paragraph 1.
Article 3
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION REGULATION (EC) No 1857/2005
of 14 November 2005
amending Regulation (EC) No 1864/2004 opening and providing for the administration of tariff quotas for preserved mushrooms imported from third countries
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 2201/96 of 28 October 1996 on the common organisation of the markets in processed fruit and vegetable products (1), and in particular Article 15(1) thereof,
Whereas:
(1)
Commission Regulation (EC) No 1864/2004 (2) opens tariff quotas of imports into the Community of preserved mushrooms of the genus Agaricus.
(2)
Due to the conclusion of Additional Protocols to the Europe Agreements with Bulgaria and Romania, approved by Council and Commission Decisions 2005/430/EC, Euratom (3) and 2005/431/EC, Euratom (4), the duty rates for products originating in Romania and the tariff quotas for products originating in Bulgaria laid down in Regulation (EC) No 1864/2004 should be modified.
(3)
The Additional Protocols to the Europe Agreements with Bulgaria and Romania, approved by Council and Commission Decisions 2005/430/EC, Euratom and 2005/431/EC, Euratom started to apply as of 1 August 2005. The present Regulation should therefore be made applicable as of that date.
(4)
Regulation (EC) No 1864/2004 should therefore be amended accordingly.
(5)
The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Products Processed from Fruit and Vegetables,
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EC) No 1864/2004 is amended as follows:
1.
In Article 1(2), the second subparagraph is replaced by the following:
‘However, no duty shall apply in respect of products originating in Romania (Order No 09.4726) and Bulgaria (Order No 09.4725).’
2.
Annex I is replaced by the following:
‘ANNEX I
Volume and period of application of tariff quotas referred to in Article 1(1) in tonnes (drained net weight)
Country of origin
1 January to 31 December of each year
Bulgaria
2 887,5 (5)
Romania
500
China
23 750
Other countries
3 290
Article 2
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
It shall apply from 1 August 2005.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 14 November 2005. | [
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COUNCIL DECISION of 3 March 1992 authorizing the Portuguese Republic to extend until 7 March 1993 the Agreement on mutual fishery relations with the Republic of South Africa (92/159/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to the Act of Accession of Spain and Portugal, and in particular Article 354 (3) thereof,
Having regard to the proposal from the Commission,
Whereas the Agreement on mutual fishery relations between the Government of the Portuguese Republic and the Government of the Republic of South Africa, signed on 9 April 1979, entered into force on that day for an initial period of 10 years; whereas the agreement remains in force for an indeterminate period if it is not denounced by the giving of 12 months' notice;
Whereas Article 354 (2) of the Act of Accession laying down that the rights and obligations flowing, for the Portuguese Republic, from fisheries agreements concluded with third countries, shall not be affected during the period for which the provisions of such agreements are provisionally maintained;
Whereas, under Article 354 (3) of the said Act, the Council is to adopt, before the expiry of the fisheries agreements concluded by the Portuguese Republic with third countries, decisions appropriate for the continuation of fishing activities resulting therefrom, including the possibility of prolonging for periods not exceeding one year;
Whereas, in order to avoid fishing by the Community vessels concerned being interrupted, it appears appropriate to authorize the Portuguese Republic to renew the Agreement in question until 7 March 1993,
HAS ADOPTED THIS DECISION:
Article 1
The Portuguese Republic is hereby authorized to extend until 7 March 1993 the Agreement on mutual fishery relations with the Republic of South Africa which entered into force on 9 April 1979.
Article 2
This Decision is addressed to the Portuguese Republic.
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COMMISSION REGULATION (EC) No 2430/95 of 16 October 1995 opening an invitation to tender for the refund on export of wholly milled medium grain and long grain A rice to certain third countries
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1418/76 of 21 June 1976 on the common organization of the market in rice (1), as last amended by Regulation (EC) No 1530/95 (2), and in particular Article 14 thereof,
Whereas examination of the balance sheet shows that exportable amounts of rice are currently held by producers; whereas this situation could affect the normal development of producer prices during the 1995/96 marketing year;
Whereas, in order to remedy this situation, it is appropriate to make use of export refunds to zones which may be supplied by the Community; whereas the special situation of the rice market makes it necessary to limit the refunds, and therefore to apply Article 14 of Regulation (EEC) No 1418/76 enabling the refund amount to be fixed by tendering procedure;
Whereas it should be stated that the provisions of Commission Regulation (EEC) No 584/75 of 6 March 1975 laying down detailed rules for the application of the system of tendering for export refunds on rice (3), as last amended by Regulation (EC) No 299/95 (4), apply to this invitation to tender;
Whereas, in order to avoid disturbances on the markets of the producing countries, the markets of destination should be limited to Zones I to VI and Zone VIII, excluding Guyana, Madagascar and Suriname, noted in the Annex to Regulation (EEC) No 2145/92 (5), as amended by Regulation (EC) No 3304/94 (6);
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,
HAS ADOPTED THIS REGULATION:
Article 1
1. An invitation to tender is hereby opened, for the refund on export of wholly milled medium grain and long grain A rice referred to in Article 14 of Regulation (EEC) No 1418/76, for Zones II (a), (b), (d) and III as specified in Annex to Regulation (EEC) No 2145/92.
2. The invitation to tender shall be open until 27 June 1996. During that period weekly invitations to tender shall be issued and the date for submission of tenders shall be determined in the notice of invitation to tender.
3. The invitation to tender shall take place in accordance with the provisions of Regulation (EEC) No 584/75 and with the following provisions.
Article 2
A tender shall be valid only if it covers a quantity for export of at least 50 tonnes but not more than 5 000 tonnes.
Article 3
The security referred to in Article 3 of Regulation (EEC) No 584/75 shall be ECU 20 per tonne.
Article 4
1. Notwithstanding the provisions of Article 21 (1) of Commission Regulation (EEC) No 3719/88 (7), export licences issued within this invitation to tender shall, for the purposes of determining their period of validity, be considered as having been issued on the day the tender was submitted.
2. The licences shall be valid from their date of issue, within the meaning of paragraph 1, until the end of the third month following.
Article 5
Tenders submitted must reach the Commission through the Member States not later than one and a half hours after expiry of the time limit for weekly submission of tenders as laid down in the notice of invitation to tender. They must be transmitted in accordance with the table given in the Annex.
If no tenders are submitted, the Member States shall inform the Commission accordingly within the same time limit as that given in the above subparagraph.
Article 6
The time set for submitting tenders shall be Belgian time.
Article 7
1. On the basis of tenders submitted, the Commission shall decide in accordance with the procedure referred to in Article 27 of Regulation (EEC) No 1418/76:
- either to fix a maximum export refund, taking account of the criteria laid down in Article 14 of Regulation (EEC) No 1418/76,
- or not to take any action on the tenders.
2. Where a maximum export refund is fixed, an award shall be made to the tenderer or tenderers whose tenders are at or below the maximum export refund level.
Article 8
The time limit for submission of tenders for the first partial invitation to tender shall be 10 a.m. on 26 October 1995.
The final date for submission of tenders is hereby fixed at 27 June 1996.
Article 9
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 16 October 1995. | [
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*****
COMMISSION DECISION
of 4 May 1984
concerning the implementation by Belgium of certain measures to adjust capacity in the fisheries sector, pursuant to Council Directive 83/515/EEC
(Only the Dutch and French texts are authentic)
(84/262/EEC)
THE COMMISSION OF THE EUROPEAN
COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Directive 83/515/EEC of 4 October 1983 concerning certain measures to adjust capacity in the fisheries sector (1), and in particular Article 7 (1) thereof,
Whereas the Government of Belgium intends to introduce a system of financial aids for measures involving the permanent reduction of production capacity in the fisheries sector; whereas, on 10 January and 28 February 1984, it communicated the information concerning this scheme required under Article 6 of Directive 83/515/EEC;
Whereas, in accordance with Article 7 of the said Directive, the Commission has considered whether, having regard to their compatibility with the Directive and to the other structural measures existing or planned in the fisheries sector, the measures contemplated fulfil the conditions for a financial contribution from the Community;
Whereas this Decision does not relate to national aid referred to in Article 12 of the said Directive;
Whereas this Decision is in accordance with the opinion of the Standing Committee on Fisheries Structures,
HAS ADOPTED THIS DECISION:
Article 1
The measures which Belgium intends to take to implement a financial aid scheme for measures involving the permanent reduction of production capacity in the fisheries sector fulfil the conditions for a financial contribution from the Community.
Article 2
This Decision shall not apply to national aid referred to in Article 12 of Directive 83/515/EEC.
Article 3
This Decision is addressed to the Kingdom of Belgium.
Done at Brussels, 4 May 1984. | [
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COMMISSION REGULATION (EC) No 1550/2006
of 17 October 2006
establishing the standard import values for determining the entry price of certain fruit and vegetables
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Commission Regulation (EC) No 3223/94 of 21 December 1994 on detailed rules for the application of the import arrangements for fruit and vegetables (1), and in particular Article 4(1) thereof,
Whereas:
(1)
Regulation (EC) No 3223/94 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in the Annex thereto.
(2)
In compliance with the above criteria, the standard import values must be fixed at the levels set out in the Annex to this Regulation,
HAS ADOPTED THIS REGULATION:
Article 1
The standard import values referred to in Article 4 of Regulation (EC) No 3223/94 shall be fixed as indicated in the Annex hereto.
Article 2
This Regulation shall enter into force on 18 October 2006.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 17 October 2006. | [
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COMMISSION REGULATION (EEC) No 3240/91 of 6 November 1991 amending the list annexed to Regulation (EEC) No 55/87 establishing the list of vessels exceeding eight metres length overall permitted to use beam trawls within certain areas of the Community
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 3094/86 of 7 October 1986 laying down certain technical measures for the conservation of fishery resources (1), as last amended by Regulation (EEC) No 4056/89 (2),
Having regard to Commission Regulation (EEC) No 55/87 of 30 December 1986 establishing the list of vessels exceeding eight metres length overall permitted to use beam trawls within certain areas of the Community (3), as last amended by Regulation (EEC) No 3083/91 (4), and in particular Article 3 thereof,
Whereas the German and British authorities have requested withdrawal from the list annexed to Regulation (EEC) No 55/87 of two vessels that no longer meet the requirements laid down in Article 1 (2) of that Regulation; whereas the national authorities have provided all the information in support of the request required pursuant to Article 3 of Regulation (EEC) No 55/87; whereas scrutiny of this information shows that the requirements of the Regulation are met; whereas the vessels in question should be withdrawn from the list,
HAS ADOPTED THIS REGULATION:
Article 1
The Annex to Regulation (EEC) No 55/87 is amended as indicated in the Annex to this Regulation.
Article 2
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities. This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 6 November 1991. | [
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*****
COMMISSION DECISION
of 3 May 1983
on Community financial participation in eradicating contagious bovine pleuro-pneumonia in France
(Only the French text is authentic)
(83/236/EEC)
THE COMMISSION OF THE EUROPEAN
COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Decision 77/97/EEC of 21 December 1976 on the financing by the Community of certain emergency measures in the field of animal health (1), and in particular Article 1 (1) and (3) thereof,
Whereas cases of contagious bovine pleuro-pneumonia have been discovered in France; whereas the appearance of that exotic disease represents a serious danger for livestock in the Community;
Whereas the Community should therefore participate in rapidly eradicating the disease by granting France a financial contribution;
Whereas France took the appropriate measures to eradicate contagious bovine pleuro-pneumonia as soon as the disease was officially confirmed;
Whereas the conditions required for Community financial participation have been met; whereas, in order to be fully effective, this participation must be the maximum authorized by the aforementioned Council Decision;
Whereas the measures provided for in this Decision are in accordance with the opinion of the Standing Veterinary Committee,
HAS ADOPTED THIS DECISION:
Article 1
The Community shall cover 50 % of the expenses incurred by France in compensating owners for the slaughter and, where appropriate, the destruction of bovine animals following the appearance on its territory of cases of contagious bovine pleuro-pneumonia in 1982.
Article 2
The Community financial participation shall be granted after supporting documents have been presented.
Article 3
This Decision is addressed to the French Republic.
Done at Brussels, 3 May 1983. | [
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Commission Regulation (EC) No 1201/2003
of 4 July 2003
deferring the final date for sowing certain arable crops in certain areas of Finland and Sweden in the 2003/04 marketing year
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1251/1999 of 17 May 1999 establishing a support system for producers of certain arable crops(1), as last amended by Regulation (EC) No 1038/2001(2), and in particular the third indent of the second paragraph of Article 9 thereof,
Whereas:
(1) Article 8(2) of Regulation (EC) No 1251/1999 lays down that, in order to qualify for area payments, producers must have sown the seed no later than 31 May preceding the relevant harvest.
(2) In Commission Regulation (EC) No 2316/1999 of 22 October 1999 laying down detailed rules for the application of Council Regulation (EC) No 1251/1999 establishing a support system for producers of certain arable crops(3), as last amended by Regulation (EC) No 1035/2003(4), the deadline of the sowing date was deferred from the 31 May to the 15 June in view of the weather conditions in Finland and Sweden.
(3) As a result of the particular weather conditions this year, it will not be possible to comply with the final dates for sowing in certain regions of Finland and Sweden.
(4) In these circumstances, the deadline for sowing for the 2003/04 marketing year should be deferred.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,
HAS ADOPTED THIS REGULATION:
Article 1
The final dates for sowing for the 2003/04 marketing year are fixed in the Annex for the crops and regions indicated.
Article 2
This Regulation shall enter into force on day of its publication in the Official Journal of the European Union.
It shall apply from 16 June 2003.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 4 July 2003. | [
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DECISION No 889/98/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 7 April 1998 amending Council Decision 92/481/EEC on the adoption of an action plan for the exchange between Member State administrations of national officials who are engaged in the implementation of Community legislation required to achieve the internal market (Karolus programme)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 100a thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the Economic and Social Committee (2),
Acting in accordance with the procedure laid down in Article 189b of the Treaty (3),
Whereas the Karolus programme, introduced by Decision 92/481/EEC (4), expired on 31 December 1997;
Whereas the usefulness of the programme has not been sufficiently proven in terms of strengthening cooperation between the Member States by exchanging experience gained in the implementation of Community legislation required to complete the internal market, particularly because of the high number of priority measures;
Whereas, accordingly, the programme should be extended for two years whilst ensuring the participation of officials from as many Member States as possible, pending the implementation of a new multiannual programme;
Whereas the programme should be opened up to participation by the associated countries of Central and Eastern Europe (CEECs), in accordance with the terms laid down in the Europe Agreements and in the Additional Protocols annexed to the Association Agreements regarding participation in Community programmes;
Whereas the programme should be opened up to participation by the EFTA States which are members of the European Economic Area (EEA) and by Cyprus, the latter on the basis of additional appropriations, subject to the same rules as those applying to the EFTA States which are EEA members, in accordance with procedures to be agreed with Cyprus, the arrangements for this participation to be agreed between the parties concerned at the appropriate time;
Whereas the European Parliament, the Council and the Commission made a joint declaration on 6 March 1995 on the incorporation of financial provisions into legislative acts (5);
Whereas this Decision establishes a financial framework for the period 1998-1999 additional to the appropriations committed during the period 1992-1997; whereas the aggregate amount for the two periods constitutes the principal point of reference within the meaning of point 1 of the said declaration of 6 March 1995 for the budgetary authority during the annual budgetary procedure;
Whereas an agreement on a modus vivendi between the European Parliament, the Council and the Commission concerning the implementing measures of acts adopted in accordance with the procedure laid down in Article 189b of the Treaty (6) was concluded on 20 December 1994,
HAVE ADOPTED THIS DECISION:
Article 1
Decision 92/481/EEC is hereby amended as follows:
1. Article 11 shall be replaced by the following:
'Article 11
1. The programme shall last seven years and its implementation shall start with the 1993 budget year.
2. The appropriations committed for the period 1993-1997 shall amount to ECU 7,7 million. The financial framework for implementation of the programme during the extension period 1998-1999 shall be ECU 4,5 million. The aggregate amount of ECU 12,2 million shall correspond to an overall figure of 1 340 participations. The annual appropriations shall be authorised by the budgetary authority within the limits of the financial perspective and in accordance with the criteria of sound financial management referred to in Article 2 of the Financial Regulation.`;
2. The following Article shall be inserted:
'Article 11a
The programme shall be open to participation by the associated countries of Central and Eastern Europe (CEECs), in accordance with the terms laid down in the Europe Agreements and in the Additional Protocols annexed to the Association Agreements regarding participation in Community programmes.
The programme shall be open to participation by EFTA States which are European Economic Area (EEA) members and by Cyprus, the latter on the basis of additional appropriations, subject to the same rules as those applying to EFTA States which are EEA members, in accordance with procedures to be agreed with Cyprus.
The arrangements for this participation shall be agreed between the parties concerned at the appropriate time.`
Article 2
This Decision is addressed to the Member States.
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COUNCIL REGULATION (EEC) No 1726/93 of 29 June 1993 opening and providing for the administration of Community tariff quotas for frozen hake fillets and for processing work in respect of certain textile products under Community outward processing arrangements
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof,
Having regard to the proposal from the Commission,
Whereas the Community has undertaken, within the framework of its external relations, to open each year for periods of, respectively, 1 July to 31 December and 1 September to 31 August of the following year, Community tariff quotas for 5 000 tonnes at 10 % duty for frozen fillets of hake presented in the form of industrial blocks with bones ('standard') and, after various adaptations, a duty-free Community tariff quota for ECU 1 870 000 of added value for various kinds of processing work in respect of certain textile products under outward processing arrangements; whereas the tariff quotas in question should accordingly be opened for the agreed periods and in accordance with the agreed elements;
Whereas provision should be made in particular to ensure equal and continuous access for those concerned to the quotas in question and consistent application, until the quotas are exhausted, of the rate prescribed for the said quotas to all goods which are imported or re-imported into any of the Member States and which meet the prescribed conditions;
Whereas the decision for the opening, in the execution of its international obligations, of tariff quotas should be taken by the Community; whereas, to ensure the efficiency of a common administration of these quotas, there is no obstacle to authorizing the Member States to draw from the quota-volumes the necessary quantities corresponding to actual imports; whereas, however, this method of administration requires close cooperation between the Member States and the Commission and the latter must in particular be able to monitor the rate at which the quotas are used up and inform the Member States accordingly;
Whereas, since the Kingdom of Belgium, the Kingdom of the Netherlands and the Grand Duchy of Luxembourg are united within, and jointly represented by, the Benelux Economic Union, all transactions concerning the administration of the shares levied by that economic union may be carried out by any one of its members,
HAS ADOPTED THIS REGULATION:
Article 1
1. From 1 July to 31 December 1993 the customs duty applicable to the import of the products listed below shall be suspended at the levels and within the limit of the Community tariff quota shown herewith:
/* Tables: see OJ */
Member States in accordance with Article 22 of Regulation (EEC) No 3759/92 (1), is at least equal to the reference price.
3. Imports of these products shall not be charged against this tariff quota if they are already eligible for an equal or lower customs duty under other preferential tariff treatment.
Article 2
1. From 1 September 1993 to 31 August 1994 the customs duties applicable to re-imports of the following products shall be totally suspended within the limit of the Community tariff quota shown herewith:
/* Tables: see OJ */
(a) 'processing work' shall mean:
- for the purposes of paragraph 1 (a) and (c) appearing in the table: bleaching, dyeing, printing, flocking, impregnating, dressing and other work which changes the appearance or quality of the goods, without however changing their nature,
- for the purposes of paragraph 1 (b) appearing in the table: twisting or throwing, cabling and texturizing, whether or not combined with reeling, dyeing or other work which changes the appearance, quality or finish of the goods, without however changing their nature;
(b) 'value added' shall mean the difference between the value for customs purposes as defined in Community regulations on this subject at the time of re-importation and the value for customs purposes as it would be if the products were re-imported in the state in which they were exported.
3. Re-imports of products, resulting from this processing work may not be charged to the tariff quota if they are already free of customs duties under other preferential tariff arrangements.
Article 3
The tariff quota referred to in Articles 1 and 2 shall be administered by the Commission, which may take any appropriate measure with a view to ensuring the efficient administration thereof.
Article 4
If an importer presents in a Member State an entry for release for free circulation, including a request for preferential benefit for a product covered by this Regulation, and if this declaration is accepted by the customs authorities, the Member State concerned shall draw, from the tariff quota, by means of notification to the Commission, a quantity corresponding to these needs.
The request for drawing, with the indication of the date of acceptance of the said declarations, must be communicated to the Commission without delay.
The drawings are granted by the Commission on the basis of the date of acceptance of the entries for release for free circulation by the customs authorities of the Member State concerned, to the extent that the available balance so permits.
If a Member State does not use the quantities drawn, it shall return them as soon as possible to the tariff quota.
If the quantities requested are greater than the available balance of the tariff quota, allocation shall be made on a pro rata basis with respect to the requests. Member States shall be informed thereof by the Commission.
Article 5
Each Member State shall ensure that importers of the products concerned have equal and continuous access to the quotas for such times as the balance of the tariff quota so permits.
Article 6
Member States and the Commission shall cooperate closely to ensure that this Regulation is complied with.
Article 7
This Regulation shall enter into force on 1 July 1993.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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COMMISSION DECISION of 30 July 1996 on State aid granted in favour of Compañía Española de Tubos por Extrusión SA, located in Llodio, Álava (Only the Spanish text is authentic) (Text with EEA relevance) (97/21/ECSC, EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the ECSC Treaty and in particular Article 4 (c) thereof,
Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 93 (2) thereof,
Having regard to Commission Decision No 3855/91/ECSC of 27 November 1991 establishing Community rules for aid to the steel industry (1), and in particular Article 6 (4) thereof,
Having, in accordance with Article 93 (2) of the EC Treaty and Article 6 (4) of Decision No 3855/91/ECSC, given notice to the parties concerned to submit their comments, and having regard to the comments received,
Whereas:
I
Compañía Española de Tubos por Extrusión SA (hereinafter referred to as 'Tubacex`) is a privately-owned company based in Llodio (Álava) producing seamless steel tubes, with a steel-making subsidiary, Acería de Álava, based in Amurrio (Álava).
Having experienced serious financial difficulties in recent years, in June 1992 Tubacex declared itself provisionally insolvent in accordance with Spanish insolvency law, and suspended debt repayments. This suspension was lifted in October 1993 following a creditor's agreement essentially providing for convertible bonds in exchange for debt.
On 25 February 1995, following a lengthy preliminary investigation into various aspects of this financial restructuring of the company and related matters, the Commission decided to initiate proceedings pursuant to Article 93 (2) of the EC Treaty and Article 6 (4) of Decision No 3855/91/ECSC (hereinafter referred to as the 'steel aids code`) in respect of the following:
(i) the possible aid elements in the sale of land to the Basque Government (the lifting of the Social Security Treasury embargo, and the Pta 220 million price paid by the Basque Government);
(ii) the possible aid elements in credit arrangements with the wage guarantee fund (Fogasa); and
(iii) the financial restructuring of Tubacex, particularly the possible aid elements in the participation of the Social Security Treasury and other public authorities in the lifting of the suspension of debt repayments, in particular the conversion into capital of debts and the lifting of mortgages and embargoes allowing property to be offered as security for the bond issue.
By letter dated 10 March 1995 the Commission informed the Spanish Government of the decision to initiate the procedure. Other Member States and interested parties were informed by publication of the letter in the Official Journal of the European Communities (2).
II
The Spanish Government replied to the Commission's letter opening the procedure by letter dated 10 April 1995 providing further documentation in support of its view that none of the matters under investigation constituted aid (for a fuller description of the Spanish Government's argumentation please refer to Chapters III and IV of this Decision).
In the course of the procedure the Commission received various comments from other Member States and interested third parties. These were from Austria (tube producer), Germany (national tube producers' association and Ministry of Economic Affairs), France (national tube producers' association), Italy (national steel producers' trade association), Spain (national steel producers' association) and the United Kingdom (tube producer). The United Kingdom Government also submitted comments, but these were not received until 7 December 1995, outside the deadline for comments under the procedure, and could not thus be taken into account.
With the exception of the Spanish national steel producers' association, which argued that no State aid was involved, all parties supported the Commission's action in opening the procedure. They maintained that the matters under investigation constituted State aid. They also alleged that various other possible aids, not falling within the scope of the procedure, had been granted to the company.
The comments of the Austrian tube producer in fact related to the activities of another company, not subject to the procedure.
The German Ministry of Economic Affairs questioned the decision of the Social Security Treasury not to exercise its rights as a preferred creditor, to lift preventive embargoes in general and in particular to agree to the sale of land to the Basque Government. It also questioned Fogasa's decision to accept already mortgaged property as loan guarantees. All these matters in its view indicated the presence of illegal aid elements that distorted competition.
The German tube producer's association alleged that since 1990/91 Tubacex had significantly increased its Community market share, including its share of the German market, through under-pricing which in its view could only be sustained by aid or the expectation of aid.
The French tube producers association referred to Tubacex's deteriorating financial position since 1990 and questioned how it had been possible for the company to continue to operate without aid, without going bankrupt. In the association's view it was essential for the Commission to know who were the shareholders and creditors of the company. The association also considered that Tubacex's new subsidiary, Tubacex Tubos Inoxidables, had received illegal aids, and expressed concern about continued media reports of public financial assistance towards a wider restructuring of the seamless tube sector into a new grouping Unión de Tubos Vascos (UTV), combining Tubos Reunidos and Productos Tubulares as well as Tubacex.
The Italian steel producers' association noted Tubacex's losses in recent years and complained that through below-cost pricing Tubacex had significantly increased its market share in Italy during the period 1991 to 1993, a trend that had been maintained following the financial restructuring of the company. It was of the opinion that such policies must have been sustained by aid.
The United Kingdom producer also complained that it had suffered injury due to low-price competition from Tubacex supported by State aid. It considered that the behaviour of the Social Security Treasury could be categorized as aid since its debt had accumulated at a non-commercial rate of interest; it had failed to exercise its preferential rights and cancelled its embargoes, thereby weakening its prospects of recovering such debts; and, by accepting convertible bonds, it had not recovered the total amount owed. It also considered that past reschedulings of debt and the rescheduling of post-suspension debts involved aid, since commercial interest rates were higher than those charged. It also considered the terms of the Fogasa loans to be similarly uncommercial.
As regards the sale of land to the Basque Government, the United Kingdom producer queried why the Social Security Treasury embargo and the Banco de Credito Industrial (BCI) mortgages could be lifted prior to the sale; and the absence of an open invitation to tender.
In addition, the United Kingdom producer expressed the view that a series of other measures, including loans from public banks shown in the 1986 to 1989 accounts, could constitute State aids. In particular it questioned the Commission's conclusions during its preliminary investigation that no aid had been granted in relation to other internal restructuring measures as well as the wider restructuring of the sector following renewed media reports that the Basque Government had decided to give Pta 3,306 billion of social aid to support the latter.
The comments received were communicated to the Spanish Government by Commission letter dated 24 January 1996.
III
The Spanish Government replied by letter dated 16 February 1996, reiterating its previous arguments that no State aid was involved since Tubacex and Acería de Álava were both treated in accordance with generally applicable rules. In support of its views the Spanish Government provided information on, inter alia, the nature of Tubacex's public debt, the identity of the preferential creditors, the role of the Social Security Treasury in the acceptance of the creditors' agreement (including the reasons why it renounced its preferential rights and lifted its embargoes on Tubacex properties), the interest applied to Social Security Treasury's debts, the lifting of BCI/BEX (Banco Exterior de España) mortgages, the sale of land to the Basque government, the Fogasa credit arrangements and repayments made (details of relevant information are set out in Chapter IV of this Decision). In addition, various observations were made on the comments received from third parties. In general the Spanish authorities disputed the allegations about the extent of Tubacex's financial difficulties and the claims that Tubacex had been engaged in underpricing sustained by aid to increase market share, maintaining that Tubacex's growth on the market was due basically to its sound commercial policy, and pointing out that it was difficult to make comparisons over prices since stainless steels cover various types and qualities, some cheaper and some more expensive.
Since the information provided was incomplete in certain respects, the Commission requested further clarifications by letter dated 5 March 1996. In response to this and subsequent further requests for clarifications, the Spanish Government provided supplementary information by letters dated 26 March, 30 May, 13 and 24 June 1996.
IV
On the basis of the information available, the facts relating to the issues under investigation within the framework of the procedure would appear to be as follows:
The sale of land to the Basque Government
In opening the procedure, the Commission noted that according to press reports the sale appeared to have been completed within a very short period of time; that there had been no open invitation to tender; that the land had carried BCI mortgages and a Social Security embargo until just prior to the sale, and that it was not known what had happened to the land subsequently. It expressed doubts about the value of land and the decision of the Social Security to agree the sale of embargoed assets without the proceeds being used to repay its debts and concluded that there was a likelihood that the sale price contained State aid elements.
In its comments under the procedure, the Spanish Government stated that negotiations for the sale of the land started at the beginning of 1993 so that the sale did not take place as quickly as might be inferred from press reports. The land sold (69 555 m²) had formed part of a larger area of land in Amurrio (from which it was segregated) covering an area of 243 629 m² owned by Tubacex, all of which was subject to a preventive embargo by the Social Security Treasury. There were also mortgages on the property as security on loans with the public bank BCI.
Following the sale of the land on 1 June 1993, it was allocated to Amurrioko Industrialdea, set up to develop a business park. A 4 000 m² plot of the land was sold to a private company, Hormigones Alaveses in July 1994. Work on phase I of the development of the rest of the site started in January 1995 (with the construction of industrial buildings and offices of approximately 3 000 m²). Work will continue this year with the construction of a further 5 400 m² of industrial buildings.
The Spanish Government maintains that the price paid for the land was lower than the market price. Although the relevant documentation relating to the segregation of the land showed a valuation of Pta 70 million, this conformed to the historical book value of the property only for land registry purposes. Documentary evidence has been provided of a number of much higher valuations. The first was an independent valuation commissioned by Tubacex to protect its interests in the negotiations. This valuation, dated 24 May 1993, inadvertently excluded a strip of land on the other side of the road by mistake but the delineation of the land valued corresponded to the 69 555 m² eventually sold on 1 July 1993 for Pta 220 350 billion. Subsequently on 9 November 1993 there was a further valuation by independent experts appointed by the Álava commercial register, as required by the law on public limited companies, for the purposes of assignment as a contribution in kind to the incorporation of Amurrioko Industrialdea. This valuation assessed the land at Pta 260 million.
In addition the Spanish authorities have also submitted documentary evidence of a land valuation by Amurrio Council for tax purposes in February 1995 and the sale price paid for the 4 000 m² plot of the land by Hormigones Alaveses in July 1994.
A comparison of the different valuations/prices can be seen in the following table:
TABLE
As regards the absence of an open invitation to tender, the Spanish Government maintains that a direct negotiated sale is the usual method of sale for private companies, being in the interests of both buyer and seller, and was thus a valid procedure in this case carried out with the approval of the receivers appointed by the court under the debt suspension procedure.
According to the Spanish Government, the BCI mortgages on the larger parcel of land were lifted on 21 May 1993 because the associated loans (both principal and interest) had previously been fully paid off. The repayments were made over several years prior to the suspension of debt repayments in June 1992 with the exception of the final three instalments on a 1986 loan of Pta 960 million made on 1 July and 1 October 1992 and 1 January 1993 (these not being subject to the suspension procedure). The Social Security Treasury agreed on 3 June 1993 to lift its embargo on the parcel of land sold because it received (with the agreement of the court-appointed receivers) partial repayment of its pre-suspension debt from the sale receipts and remaining embargoes on the larger property (from which the land sold had been segregated) and on other properties more than covered the debts.
Fogasa Loans
In deciding to open the procedure the Commission doubted whether the terms and conditions of two loans from Fogasa in July 1992 (after the suspension of debt repayments) and 1994 reflected market conditions. It also considered that the arrangements on security for the loans (by way of mortgages on property) required further investigation.
In its comments under the procedure, the Spanish Government maintains that the loans were fully in accordance with the legislation governing Fogasa and that no State aid was involved.
Fogasa is an independent organization under the control of the Ministry of Employment and Social Security and financed by a levy on employers. Fogasa's main role is to pay the wages and allowances of the employees of companies that are bankrupt or otherwise in serious financial difficulties owed to them by those companies. Fogasa does not award loans to the companies concerned but settles all valid claims from the workers with the money paid then recovered from the companies.
In this case once the suspension of payments had started, the workers in the companies affected applied to Fogasa for payment of the wages to which they were entitled. Thus after negotiations an agreement was concluded on 10 July 1992 between Fogasa, Tubacex and Acería de Álava whereby Fogasa would pay the workers provisional wages fixed at Pta 444 327 300. The firms undertook to pay back that amount plus Pta 211 641 186 in interest. The repayment period was eight years at 10 % simple interest per annum, to be paid in half-yearly instalments of Pta 40 998 011. Subsequently after the payments to the workers had been made, a revised loan agreement was concluded on 8 February 1993. This showed that the definitive amount owned was Pta 376 194 837 principal plus Pta 183 473 133 interest, to be repaid in sixteen half-yearly instalments at 9 % interest starting on 1 August 1993, with repayment instalments (including interest) ranging from around Pta 33 million at the outset to Pta 37 million towards the end of the repayment period (interest payments progressively reducing).
On 10 March 1994, following a social plan agreed with the workforce, a fresh loan agreement was concluded. This covered Pta 465 727 750 in principal plus Pta 197 580 900 in interest. The repayment period was eight years at 9 % simple interest, starting on 30 December 1994. No interest became payable until the last three years and 71 % of the repayments of principal did not fall due until 30 December 1998 onwards. According to the Spanish authorities, in the light of the signing of this second agreement, the firm proposed an immediate payment of Pta 4 194 839 against the first agreement and new associated mortgage arrangements (see below).
On 3 October 1994 a revised second loan agreement was concluded stating that the definitive amount owed was Pta 496 491 521 in principal plus Pta 205 335 378 in interest to be repaid over eight years starting 30 December 1994. No interest payments fall due until the last three years and 70 % of the repayments of principal do not fall due until 30 December 1998 onwards.
The first loan agreement had originally been secured by a mortgage dated 5 August 1992 on Tubacex property of 56 627.64 m² at Llodio, already subject to mortgages with BCI and subject to embargoes with the Social Security. This property was subsequently released and replaced on 16 February 1994 by a mortgage on property owned by Tubacex Taylor Accesorios SA (TTA), independently valued at Pta 800 million, and Acería de Álava property valued at Pta 310 million. According to the Spanish authorities these properties (Pta 1 110 million) easily covered both the guaranteed loans.
The following table summarizes the various loan agreements and their terms and conditions:
TABLE
According to the Spanish authorities, the loans were granted by Fogasa in accordance with Royal Decree 505/85 of 6 March 1985 and an order of 20 August 1985 laying down detailed rules for the implementation of Article 32 of the Royal Decree authorizing Fogasa to enter into agreements covering the reimbursement of sums paid to workers.
According to the Commission's understanding of these arrangements, Fogasa has discretionary power to postpone or split up the repayments, up to a period of eight years with a grace period not exceeding six months. The deferred payments attract interest at the so-called 'legal interest rate`.
The legal rate of interest when the original agreements were concluded 1992 and 1994) was 9 %, i.e. the rate finally charged. According to the Spanish authorities, the companies have kept up to date with repayments according to the final definitive versions of both loan agreements, but they have provided no information in relation to repayments against the earlier versions of the agreements.
Lifting of suspension of debt repayments
In deciding to open the procedure the Commission considered that State aid might be involved in the participation of public creditors in the lifting of the suspension of debt repayments, in particular the decision of the Social Security Treasury to waive its preferential rights, the treatment of its debts and the role it (and the public bank BCI) had in lifting embargoes or mortgages on property offered as a guarantee for the convertible bond issue, particularly given that post-suspension Social Security Treasury debts had been incurred by Tubacex resulting in new embargoes being imposed (and subsequently lifted) and a subsequent rescheduling agreement for those new debts being necessary.
In its comments under the procedure the Spanish Government has provided information demonstrating that according to the definitive list of creditors drawn up by the court-appointed receivers in April 1993, the total debt of Tubacex was Pta 16 932 977 026 and the total debt of Acería de Álava was Pta 3 501 435 639. Preferential creditors had claims of Pta 2 107 068 319 and Pta 1 065 845 399 respectively, of which public bodies represented about Pta 2,115 billion (or about 12,5 % of total creditors). Of these public bodies the largest creditor was the Social Security Treasury. Debts owed to the latter amounted to Pta 1 017 877 003 in relation to Tubacex and Pta 129 521 620 in relation to Acería de Álava.
According to the Spanish authorities, at all times the Social Security had applied to the debts the legal rate of interest, plus charges for late payment as laid down in the applicable legislation.
The make-up of Social Security's debt thus comprised past debts (pre-1991), on which interest and charges for delay had been imposed, debts incurred in 1991 (on which certain surcharges had been imposed) and debts in 1992 up to the period of debt suspension. This is shown in the following table:
TABLE
The Social Security subscribed to the creditors' agreement on 30 September 1993, after other creditors had accepted the proposals during the period 15 June to 2 September 1993. As was noted in the opening of the procedure, the vast majority of debts covered in the settlement were with private creditors. These included unidentified existing bond holders owed Pta 3 621 198. The Spanish authorities have provided details of these existing bond holders, which appear to show that at least 85 % of the debt was with private creditors.
Accordingly the Spanish authorities argue that the Social Security Treasury had no significant role in the agreement.
The Social Security debt was settled as follows:
TABLE
The Spanish authorities have stated that the Tubacex bonds were sold in July 1994, enabling the Social Security Treasury to recover that part of the debt (receipts were Pta 772 186 789). The remaining Pta 64 067 714 falls due during the period 2005 to 2008 in four equal annual instalments.
As regards the question why the Social Security Treasury chose to waive its preferential rights and to accept the agreement, the Spanish authorities maintain that:
- the Social Security Treasury had the discretionary power to participate in such agreements (Royal Decree 1517/91 refers) and had done so in other similar cases,
- the status of preferential creditor is relative only,
- the Social Security Treasury concluded that its interests in recovering its money were best served by participating in the agreement rather than exercising its rights which could have led to liquidation of the companies and consequent social problems,
- no part of the debt was written off,
- it expected to recover its debts (and it did so).
Questions were also raised in the procedure about the decision of the Social Security Treasury (and other public creditors such as BEX/BCI and Fogasa) to lift preventive embargoes and mortgages on Tubacex property, thus enabling the company to offer these properties as guaranteed security for the convertible bond issue, thus securing acceptance of the agreement (Pta 10 billion of the Pta 11,5 billion bond issue being so guaranteed).
According to the Commission's analysis of the information available, the embargoes/mortgages and the properties involved were as follows:
TABLE
The issue of convertible bonds (Pta 10 billion of which was guaranteed) was on 6 May 1994 underpinned by mortgage guarantees on all the above property plus land in Amurrio of 12 400 m², plus a right to seize shares in Tubacex Commercial and Acería de Álava (up to a combined value of Pta 3 billion).
According to the Spanish authorities, the BCI mortgages could be lifted because the associated loans had been repaid (including repayments in 1992 and 1993 on a Pta 960 million loan not subject to the suspension of debt repayments). As regards the lifting of the Social Security embargoes, the Spanish authorities have stated that the Social Security was obliged by clause 5 of the creditors' agreement to lift its embargoes on the debts covered. Furthermore, these were effectively replaced by the mortgage offered as security for the convertible bond issue so that Social Security's interests continued to be safeguarded.
As regards the question why Social Security acted as it did given that Tubacex had incurred fresh debts after the suspension of debt payments, leading to the Social Security re-imposing certain embargoes (subsequently lifted), the Spanish authorities have explained that these fresh embargoes on the post-suspension debt were replaced by a guarantee dated 22 March 1994 in the form of a pledge of all the shares in Tubacex Tubos Inoxidables SA (TTI), to which were allocated all the assets and liabilities relating to Tubacex's manufacture of stainless steel tubes, with a net value (according to an independent expert) of more than Pta 2 500 million, i.e. more than covering the debt.
Finally, as regards the rescheduling of the post-suspension debt, the Spanish authorities have stated that under the General Law on Social Security, as approved by Royal Decree 1517/91 of 11 October 1991, the Social Security Treasury is given discretionary power to agree to postponement of repayments and repayment in instalments, with interest charged at the legal rate of interest. On 25 March and 12 April 1994 agreements were concluded with Acería de Álava and Tubacex respectively. The terms and conditions were as follows:
TABLE
In addition to commenting on the issues under investigation under the procedure, the Spanish Government also reacted to the observations by third parties that various other aids had been granted to the company. It pointed out that these matters did not fall within the scope of the procedure, and continued to maintain that no such aids had been granted. In particular the Spanish authorities reiterated that the costs of rationalization measures such as the reduction in the workforce had been financed by the company's own resources (the December 1993 2,251 billion capital increase and disposal of assets). They also reaffirmed that although the Basque Government is considering the possibility of granting social aid to Tubacex within the context of a possible wider restructuring of Tubacex, Tubos Reunidos and Productos Tubulares no decisions have yet been taken. Finally the Spanish authorities refuted the allegations that TTI had received illegal aids.
In the light of the information available the Commission accepts that the various additional allegations made by third parties do not fall within the scope of the procedure and that since these are not fully substantiated there are insufficient grounds for further investigation at this stage.
V
The Commission must determine whether or not the various matters subject to the procedure contain State aid within the meaning of Article 92 (1) of the EC Treaty and the steel aids code. In the light of the information available the Commission's assessment is as follows.
Sale of land to the Basque Government
Since the BCI mortgages and Social Security Treasury embargoes could be lifted because the related debts had been repaid or were otherwise covered by other securities, and the sale was approved by the receivers (representing, inter alia, the interests of the creditors), the Commission is prepared to accept that there was no aid involved in that aspect of the sale.
As regards the final sale price, it is unfortunate that no open invitation to tender was issued in this case since it would have demonstrated beyond doubt that the price paid was the market price. However, in the light of the various documents showing higher valuations than the price paid, the Commission considers that there is sufficient weight of evidence to conclude that the price was not above, and possibly below, market prices. The Commission therefore concludes that the transaction did not confer any undue financial advantage on the company and the price paid does not contain any State aid elements.
Fogasa Loans
As was made clear in the opening of the procedure, there can be no objection to Fogasa's intervention in so far as it settled the valid claims of workers in respect of wages that they would not otherwise have received. In this respect the agreements did not contain State aid, such action being consistent with Article 3 (j) of the EC Treaty. However the costs so covered are part of the normal costs of running a business, which companies normally have to meet from their own resources. Any contribution by the State to these costs must be regarded as aid if it conferred a financial advantage on the company regardless of whether the payments are made directly to the company or are administered to the employees through a government agency.
As noted above in Chapter IV, the rate of interest payable under the two agreements was the legal interest rate, which was 9 %. In determining whether or not such a rate is consistent with normal market conditions, in previous similar cases involving Fogasa loans, as in Commission Decision 91/1/EEC (3) and in State Aid Case C 56/94 (4), the Commission made a comparison with the prevailing average rate of interest charged by private banks in Spain on loans over longer than three years.
In this case, according to statistics published by the Spanish Central Bank the average rate of interest charged by private banks on loans longer than three years during the period in question was as follows: 1992: 17,28 %; 1993: 16,19 %; 1994: 12,51 %. These rates are considerably more than the rates payable under the agreements, particularly the first. The other conditions of the loans (the evident rescheduling of the first agreement (presumably because of payment delays under the original version) and the bulk of repayments of principal and interest under both agreement timed towards the end, apparently to facilitate the company's recovery) are also not in conformity with credits under normal market conditions, particularly as the debt was secured by a mortgage on property and Fogasa would have been a preferred creditor in the event of bankruptcy or other financial difficulties.
It must therefore be concluded that the agreements contained State aid within the meaning of Article 92 (1) of the EC Treaty and the steel aids code which was illegal (not having been notified to the Commission pursuant to Article 93 (3) of the EC Treaty and Article 6 of the steel aids code respectively). It is difficult to quantify the precise amount of illegal aid involved but it is at least equal to the financial advantage arising from the reduced interest rate applied and effective from when the loans were originally granted.
Lifting of suspension of debt repayments
On the basis of the information available the Commission can conclude that the suspension of debt repayments in June 1992 and the lifting of the suspension in October 1993 were measures taken within the framework of generally applicable insolvency legislation in Spain. It is also clear that the public creditors, including the Social Security Treasury, were in the minority and followed the private creditors in agreeing to the creditors' agreement partially to write off debt through the convertible bond issue. Moreover although the Social Security was a preferred creditor and was not obliged to go along with creditors' agreement (which had been reached in accordance with the applicable legislation), it had discretionary power to waive its preferential rights and participate in the agreement. The Commission notes that the Social Security's decision did not appear to influence the private creditors' decision to accept the agreement and did not involve any write-off or reduction in the amount of suspended debt, virtually all of which has since been recovered, partly in cash and partly through the sale of its convertible bonds.
The lifting of the Social Security embargoes seems to have been a necessary consequence of subscribing to the agreement, rather than an action taken to facilitate its conclusion. Furthermore it seems that the BCI mortgages could also be lifted given that the associated loans had been repaid.
The Commission therefore concludes that the role of the public creditors, and in particular the Social Security, was in accordance with generally applicable rules and as such did not confer any special financial advantage on Tubacex and did not therefore constitute a State aid.
The question of why the Social Security acted as it did when post-suspension debts had accumulated has also been satisfactorily explained. However, the treatment of these post-suspension debts through the rescheduling agreement, notwithstanding that this was in accordance with the applicable legislation, does not seem to have been consistent with the prevailing market conditions. As noted above in relation to Fogasa, according to statistics published by the Spanish Central Bank, the average rate of interest charged by private banks on loans longer than three years at the time the rescheduling was agreed (1994) was 12,51 %. This compares with the legal rate of interest charged, which was 9 %. Following the approach adopted above in relation to Fogasa it must therefore be concluded that the rescheduling therefore contained State aid within the meaning of Article 92 (1) of the EC Treaty and the steel aids code which was illegal, not having been notified to the Commission. As in the case of the Fogasa loans, quantification of the precise amount of illegal aid is difficult, but the aid is at least equal to the financial advantage arising because the interest rate payable under the rescheduling agreements was only 9 %.
VI
Having established that illegal State aid is contained in the Fogasa loan agreements and the rescheduling of the post-suspension Social Security debt, the Commission must decide whether or not such aid is compatible with the common market.
Since Acería de Álava is a company falling under Article 80 of the ECSC Treaty because it produces products listed in Annex I to the ECSC Treaty, the provisions of the ECSC Treaty and the steel aids code are applicable to the above measures to the extent that they benefited Acería de Álava.
Article 4 (c) of the ECSC Treaty prohibits subsidies in any form whatsoever. The steel aids code, adopted with the unanimous assent of the Council pursuant to Article 95 of the ECSC Treaty by way of derogation from the general prohibition under Article 4 (c), provides for the possibility of certain types of aid being compatible with the common market such as aid for research and development (Article 2), environmental protection (Article 3), closures (Article 4) and aid under general regional investment aid schemes in certain territories of the Community, but not including Spain (Article 5). Operating aid and rescue and restructuring aid are not allowed. The above measures do not therefore fall within any of the categories of permissible aid.
So far as the measures granted in favour of Tubacex are concerned, these are subject to Articles 92 and 93 of the EC Treaty, since its activities (the production of seamless stainless steel tubes) are regarded as non-ECSC activities. As was mentioned in the opening of the procedure, Member States are required to notify the Commission in advance of all aid schemes concerning the seamless tubes sector in accordance with the Commission framework for certain steel sectors not covered by the ECSC Treaty (5), which was established in recognition of the particularly sensitive nature of competition in the non-ECSC steel sector and the close links between first-stage processing of steel and the iron and steel industry, given that aid to subsidiaries of steel groups could ultimately benefit ECSC activities and thus impact on ECSC steel aid policy.
Article 92 (1) of the EC Treaty lays down the principle that, except where otherwise allowable, State aid that distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods is, in so far as it affects trade among Member States, in principle incompatible with the common market.
As the Commission noted in opening the procedure, there is trade between Member States in the products produced by Tubacex so that any aid in favour of Tubacex would strengthen its position against competing producers, thereby affecting trade among Member States and distorting competition.
Given the nature and objectives of the aid measures in question, the exceptions pursuant to Article 92 (2) to the principle set out in Article 92 (1) are not applicable in this case.
Article 92 (3) provides that certain categories of aid may be compatible with the common market. With regard to the exception laid down in Article 92 (3) (a) the province in which Tubacex is located is not an area eligible for such aid and in any case the Spanish authorities have not sought to argue that the exception applies. The derogation of Article 92 (3) (b) is clearly also inapplicable since the aid was not intended to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of Spain.
Article 92 (3) (c) lays down an exception for 'aid to facilitate the development of certain activities`, where such aid does not adversely affect trading conditions to an extent contrary to the common interest. The aid to Tubacex could be categorized as an aid to a firm in difficulty, given its financial position when the aid was awarded, and could thus fall to be assessed under that provision.
The Commission considers that aid to firms in difficulties carries the greatest risk of transferring unemployment and industrial problems from one Member State to another; it acts as a means of preserving the status quo by preventing forces at work in the market economy from their normal consequences in terms of disappearance of uncompetitive firms in their process of adaptation to changing conditions in competition; at the same time, such aid may bring about disruptive effects on competition and trade through its influence upon the pricing policies of beneficiaries opting for undercutting strategies to stay on the market.
For this reason the Commission has over the years developed a special approach for the assessment of aid to firms in difficulty (Eighth Report on Competition Policy, point 227; and Community guidelines on rescue and restructuring aid (6)). This requires that the aid must be kept to the minimum needed to keep the company in business until the necessary measures to restore viability are put into effect and is conditional on the implementation of a sound restructuring plan to restore the company to long term viability, including measures such as capacity reductions that will offset adverse effects on competitors (particularly in sectors suffering from over-capacity, as in this case).
In this case the Spanish authorities have not sought to argue that the measures constituted rescue or restructuring aid and in any case no evidence of a restructuring plan or a reduction of Tubacex's market presence has been put forward. This confirms that the aid was intended simply to allow the company to continue in business.
VII
Accordingly, it must be concluded that the aid in favour of Tubacex and its subsidiary Acería de Álava, in the form of the two Fogasa loans and the rescheduling of the post-suspension Social Security debt, was illegal, was granted without prior notification to the Commission in breach of the provisions of the steel aids code and Article 93 (3) and was incompatible with the common market, on the grounds that:
- the aid in favour of Acería de Álava was incompatible with the steel aids code and thus Article 4 (c) of the ECSC Treaty, and
- the aid in favour of Tubacex was incompatible with the common market within the meaning of Article 92 of the EC Treaty.
Since the aids are illegal and incompatible with the common market, they should therefore be recovered and their economic effect annulled in order to restore the status quo,
HAS ADOPTED THIS DECISION:
Article 1
The following measures by Spain in relation to Compañía Española de Tubos por Extrusión SA (Tubacex) and Acería de Álava contained aid elements which were granted illegally and are incompatible with the common market pursuant to Article 92 of the EC Treaty and Decision No 3855/91/ECSC in so far as the rate of interest was below market rates:
1. the 10 July 1992 loan agreement between the wage guarantee fund (Fogasa), Tubacex and Acería de Álava covering Pta 444 327 300 in principal, as amended by agreements of 8 February 1993 and 16 February 1994 (covering principal of Pta 376 194 872 and Pta 372 000 000 respectively);
2. the 10 March 1994 loan agreement between Fogasa, Tubacex and Acería de Álava covering Pta 465 727 750 in principal, as amended by the agreement of 3 October 1994 covering Pta 469 491 521 in principal;
3. the agreement of 25 March 1994 between the Social Security Treasury and Acería de Álava to reschedule debts amounting to Pta 274 409 604;
4. the agreement of 12 April 1994 between the Social Security Treasury and Tubacex to reschedule debts amounting to Pta 1 409 957 329.
Article 2
Spain shall abolish the aid elements contained in the measures referred to in Article 1 by withdrawing them or by applying normal market conditions to the interest rate, with effect from when the Fogasa loans were initially granted and from when the rescheduling of the post-suspension Social Security debts was agreed; and by recovering the sum corresponding to the difference between this rate and the rate actually charged up until the date of abolition of the aid.
This sum shall be recovered in accordance with the procedures and provisions of Spanish law together with interest. The interest rate used shall be the same normal market rate referred to in the preceding paragraph, with such interest starting to run from the date of the grant of the aid until the date of effective reimbursement.
Article 3
As regards the other matters that were the subject of the proceedings commenced pursuant to Article 93 (2) of the EC Treaty and Article 6 (4) of Decision No 3855/91/ECSC, namely the sale of land to the Basque Government and the participation of public bodies (and in particular the Social Security Treasury) in the lifting of the suspension of debt repayments, those measures do not constitute aid and the procedure can therefore be closed.
Article 4
Spain shall inform the Commission within two months of the date of notification of this Decision of the measures taken to comply therewith.
Article 5
This Decision is addressed to the Kingdom of Spain.
Done at Brussels, 30 July 1996. | [
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Commission Regulation (EC) No 202/2002
of 31 January 2002
fixing the corrective amount applicable to the refund on cereals
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organization of the market in cereals(1), as last amended by Regulation (EC) No 1666/2000(2), and in particular Article 13 (8) thereof,
Whereas:
(1) Article 13 (8) of Regulation (EEC) No 1766/92 provides that the export refund applicable to cereals on the day on which application for an export licence is made must be applied on request to exports to be effected during the period of validity of the export licence; whereas, in this case, a corrective amount may be applied to the refund.
(2) Commission Regulation (EC) No 1501/95 of 29 June 1995 laying down certain detailed rules under Council Regulation (EEC) No 1766/92 on the granting of export refunds on cereals and the cereals and the measures to be taken in the event of disturbance on the market for cereals(3), as last amended by Regulation (EC) No 602/2001(4), allows for the fixing of a corrective amount for the products listed in Article 1(1) (c) of Regulation (EEC) No 1766/92; that corrective amount must be calculated taking account of the factors referred to in Article 1 of Regulation (EC) No 1501/95.
(3) The world market situation or the specific requirements of certain markets may make it necessary to vary the corrective amount according to destination.
(4) The corrective amount must be fixed at the same time as the refund and according to the same procedure; it may be altered in the period between fixings.
(5) It follows from applying the provisions set out above that the corrective amount must be as set out in the Annex hereto.
(6) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,
HAS ADOPTED THIS REGULATION:
Article 1
The corrective amount referred to in Article 1(1) (a), (b) and (c) of Regulation (EEC) No 1766/92 which is applicable to export refunds fixed in advance except for malt shall be as set out in the Annex hereto.
Article 2
This Regulation shall enter into force on 1 February 2002.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 31 January 2002. | [
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Commission Regulation (EC) No 1169/2003
of 30 June 2003
fixing the production refund on white sugar used in the chemical industry
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector(1), as amended by Commission Regulation (EC) No 680/2002(2), and in particular Article 7(5) thereof,
Whereas:
(1) Pursuant to Article 7(3) of Regulation (EC) No 1260/2001, production refunds may be granted on the products listed in Article 1(1)(a) and (f) of that Regulation, on syrups listed in Article 1(1)(d) thereof and on chemically pure fructose covered by CN code 1702 50 00 as an intermediate product, that are in one of the situations referred to in Article 23(2) of the Treaty and are used in the manufacture of certain products of the chemical industry.
(2) Commission Regulation (EC) No 1265/2001 of 27 June 2001 laying down detailed rules for the application of Council Regulation (EC) No 1260/2001 as regards granting the production refund on certain sugar products used in the chemical industry(3) lays down the rules for determining the production refunds and specifies the chemical products the basic products used in the manufacture of which attract a production refund. Articles 5, 6 and 7 of Regulation (EC) No 1265/2001 provide that the production refund applying to raw sugar, sucrose syrups and unprocessed isoglucose is to be derived from the refund fixed for white sugar in accordance with a method of calculation specific to each basic product.
(3) Article 9 of Regulation (EC) No 1265/2001 provides that the production refund on white sugar is to be fixed at monthly intervals commencing on the first day of each month. It may be adjusted in the intervening period where there is a significant change in the prices for sugar on the Community and/or world markets. The application of those provisions results in the production refund fixed in Article 1 of this Regulation for the period shown.
(4) As a result of the amendment to the definition of white sugar and raw sugar in Article 1(2)(a) and (b) of Regulation (EC) No 1260/2001, flavoured or coloured sugars or sugars containing any other added substances are no longer deemed to meet those definitions and should thus be regarded as "other sugar". However, in accordance with Article 1 of Regulation (EC) No 1265/2001, they attract the production refund as basic products. A method should accordingly be laid down for calculating the production refund on these products by reference to their sucrose content.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Sugar,
HAS ADOPTED THIS REGULATION:
Article 1
The production refund on white sugar referred to in Article 4 of Regulation (EC) No 1265/2001 shall be equal to 44,398 EUR/100 kg net.
Article 2
This Regulation shall enter into force on 1 July 2003.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 30 June 2003. | [
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