title: 2004/897/EC: Council Decision of 29 November 2004 on the signing of the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the approval and signing of the accompanying Memorandum of Understanding

text:
               24.12.2004

               EN

               Official Journal of the European Union

               L 379/83

         COUNCIL DECISION
   of 29 November 2004
   on the signing of the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the approval and signing of the accompanying Memorandum of Understanding
   (2004/897/EC)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 94 in conjunction with the first subparagraph of Article 300(2) thereof,
   Having regard to the proposal from the Commission,
   Whereas:

               (1)

               On 16 October 2001 the Council authorised the Commission to negotiate with the Principality of Liechtenstein an agreement for securing the adoption by that State of measures equivalent to those to be applied within the Community to ensure effective taxation of savings income in the form of interest payments.

               (2)

               The text of the Agreement which is the result of the negotiations duly reflects the negotiating directives issued by the Council. It is accompanied by a Memorandum of Understanding between the European Community and its Member States, and the Principality of Liechtenstein.

               (3)

               Subject to the adoption at a later date of a Decision on the conclusion of the Agreement, it is desirable to sign the two documents that were initialled on 30 July 2004 and have confirmation of the Council approval of the Memorandum of Understanding,

         HAS DECIDED AS FOLLOWS:
   Article 1
   Subject to the adoption at a later date of a Decision on the conclusion of the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments, the President of the Council is hereby authorised to designate the persons empowered to sign, on behalf of the European Community, the Agreement and the accompanying Memorandum of Understanding and the Letters from the European Community which have to be exchanged in accordance with Article 21(2) of the Agreement and the last paragraph of the Memorandum of Understanding.
   The Memorandum of Understanding is approved by the Council.
   The texts of the Agreement and of the Memorandum of Understanding are attached to this Decision.
   Article 2
   This Decision shall be published in the Official Journal of the European Union.

      Done at Brussels, 29 November 2004.

            For the Council

            The President

         L. J. BRINKHORST

   AGREEMENT
   between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments
   THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the Community’,
   and
   THE PRINCIPALITY OF LIECHTENSTEIN, hereinafter referred to as ‘Liechtenstein’,
   both hereinafter referred to as ‘Contracting Party’ or ‘Contracting Parties’,
   Reaffirming the common interest in further developing the privileged relationship between the Community and Liechtenstein,
   HAVE AGREED AS FOLLOWS:
   Article 1
   Retention by Liechtenstein Paying Agents
   1.   Interest payments which are made to beneficial owners within the meaning of Article 4 who are residents of a Member State of the European Union, hereinafter referred to as ‘Member State’, by a paying agent established on the territory of Liechtenstein, shall, subject to Article 2, be subject to a retention from the amount of the interest payment. The rate of retention shall be 15 % during the first three years from the date of application of this Agreement, 20 % for the subsequent three years and 35 % thereafter.
   2.   Liechtenstein shall take the necessary measures to ensure that the tasks required for the implementation of this Agreement are carried out by paying agents established within the territory of Liechtenstein and specifically provide for provisions on procedures and penalties.
   Article 2
   Voluntary disclosure
   1.   Liechtenstein shall provide for a procedure which allows the beneficial owner as defined in Article 4 to avoid the retention specified in Article 1 by expressly authorising his paying agent in Liechtenstein to report the interest payments to the competent authority of that State. Such authorisation shall cover all interest payments made to the beneficial owner by that paying agent.
   2.   The minimum amount of information to be reported by the paying agent in case of express authorisation by the beneficial owner shall consist of:

               (a)

               the identity and residence of the beneficial owner established in accordance with Article 5;

               (b)

               the name and address of the paying agent;

               (c)

               the account number of the beneficial owner or, where there is none, identification of the debt-claim giving rise to the interest, and

               (d)

               the amount of the interest payment calculated in accordance with Article 3.

         3.   The competent authority of Liechtenstein shall communicate the information referred to in paragraph 2 to the competent authority of the Member State of residence of the beneficial owner. Such communications shall be automatic and shall take place at least once a year, within 6 months following the end of the tax year in Liechtenstein, for all interest payments made during that year.
   4.   Where the beneficial owner opts for this voluntary disclosure procedure or otherwise declares his interest income obtained from a Liechtenstein paying agent to the tax authorities in his Member State of residence, the interest income concerned shall be subject to taxation in that Member State at the same rates as those applied to similar income arising in that State.
   Article 3
   Basis of assessment for retention
   1.   The paying agent shall withhold the retention in accordance with Article 1(1) as follows:

               (a)

               in the case of an interest payment within the meaning of Article 7(1)(a): on the gross amount of interest paid or credited;

               (b)

               in the case of an interest payment within the meaning of Article 7(1)(b) or (d): on the amount of interest or revenue referred to in those subparagraphs;

               (c)

               in the case of an interest payment within the meaning of Article 7(1)(c): on the amount of interest referred to in that subparagraph.

         2.   For the purposes of paragraph 1, the retention shall be deducted on a pro rata basis for the period during which the beneficial owner holds a debt-claim. If the paying agent is unable to determine the period on the basis of the information made available to him, the paying agent shall consider the beneficial owner to have been in possession of the debt-claim for the entire period of its existence, unless the latter provides evidence of the date of acquisition.
   3.   Taxes and retentions other than the retention provided for in this Agreement on the same payment of interest shall be credited against the amount of the retention calculated in accordance with this Article. This shall, in particular, include the Liechtenstein Couponsteuer at a rate of 4 %.
   Article 4
   Definition of beneficial owner
   1.   For the purposes of this Agreement ‘beneficial owner’ shall mean any individual who receives an interest payment or any individual for whom an interest payment is secured, unless such individual can provide evidence that the interest payment was not received or secured for his or her own benefit. An individual is not deemed to be the beneficial owner when he or she:

               (a)

               acts as a paying agent within the meaning of Article 6 or

               (b)

               acts on behalf of a legal person, an investment fund or a comparable or equivalent body for common investments in securities or

               (c)

               acts on behalf of another individual who is the beneficial owner and who discloses to the paying agent his or her identity and State of residence.

         2.   Where a paying agent has information suggesting that the individual who receives an interest payment or for whom an interest payment is secured may not be the beneficial owner, that agent shall take reasonable steps to establish the identity of the beneficial owner. If the paying agent is unable to identify the beneficial owner, that agent shall treat the individual in question as the beneficial owner.
   Article 5
   Identity and residence of beneficial owners
   In order to establish the identity and residence of the beneficial owner as defined in Article 4, the paying agent shall keep a record of the name, first name, address and residence details in accordance with the Liechtenstein legal provisions against money laundering. For contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after 1 January 2004, for individuals presenting a passport or official identity card issued by a Member State who declare themselves to be resident in a State other than a Member State or Liechtenstein, residence shall be established by means of a tax residence certificate issued by the competent authority of the State in which the individual claims to be resident. Failing the presentation of such a certificate, the Member State which issued the passport or other official identity document shall be considered the State of residence.
   Article 6
   Definition of paying agent
   For the purposes of this Agreement, ‘paying agent’ in Liechtenstein shall mean banks under Liechtenstein banking law, securities dealers, natural and legal persons resident or established in Liechtenstein including economic operators regulated by the Liechtenstein Persons- and Companies Act (Personen- und Gesellschaftsrecht), partnerships and permanent establishments of foreign companies, which even occasionally accept, hold, invest or transfer assets of third parties or merely pay interest or secure the payment of interest in the course of their business.
   Article 7
   Definition of Interest Payment
   1.   For the purposes of this Agreement ‘interest payment’ shall mean:

               (a)

               interest paid, or credited to an account, relating to debt-claims of every kind including interest paid on fiduciary deposits by Liechtenstein paying agents for the benefit of beneficial owners as defined in Article 4, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, but excluding interest from loans between private individuals not acting in the course of their business. Penalty charges for late payment shall not be regarded as interest payments;

               (b)

               interest accrued or capitalised at the sale, refund or redemption of the debt-claims referred to in (a);

               (c)

               income deriving from interest payments either directly or through an entity referred to in Article 4(2) of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, hereinafter referred to as the ‘Directive’, distributed by

                           (i)

                           undertakings for collective investment domiciled in a Member State or in Liechtenstein,

                           (ii)

                           entities domiciled in a Member State, which exercise the option under Article 4(3) of the Directive and which inform the paying agent of this fact,

                           (iii)

                           undertakings for collective investment established outside the territory of the Contracting Parties,

               (d)

               income realised upon the sale, refund or redemption of shares or units in the following undertakings and entities, if they invest directly or indirectly via other undertakings for collective investment or entities referred to below more than 40 % of their assets in debt-claims as referred to in (a):

                           (i)

                           undertakings for collective investment domiciled in a Member State or in Liechtenstein,

                           (ii)

                           entities domiciled in a Member State, which exercise the option under Article 4(3) of the Directive and which inform the paying agent of this fact,

                           (iii)

                           undertakings for collective investment established outside the territory of the Contracting Parties.

         2.   As regards subparagraph 1(c), when a paying agent has no information concerning the proportion of the income which derives from interest payments, the total amount of the income shall be considered an interest payment.
   3.   As regards subparagraph 1(d), when a paying agent has no information concerning the percentage of the assets invested in debt-claims or in shares or units as defined in that subparagraph, that percentage shall be considered to be above 40 %. Where that agent cannot determine the amount of income realised by the beneficial owner, the income shall be deemed to correspond to the proceeds of the sale, refund or redemption of the shares or units.
   4.   Income relating to undertakings or entities which have invested up to 15 % of their assets in debt-claims within the meaning of subparagraph 1(a) shall not be considered an interest payment in accordance with subparagraph 1(c) and (d).
   5.   The percentage referred to in subparagraph 1(d) and paragraph 3 shall, as from 1 January 2011, be 25 %.
   6.   The percentages referred to in subparagraph 1(d) and paragraph 4 shall be determined by reference to the investment policy as laid down in the fund rules or instruments of incorporation of the undertakings or entities concerned and, failing such rules, by reference to the actual composition of the assets of the undertakings or entities concerned.
   Article 8
   Revenue sharing
   1.   Liechtenstein shall keep 25 % of the revenue generated by the retention under this Agreement and transfer 75 % of the revenue to the Member State of residence of the beneficial owner.
   2.   Such transfers shall take place for each year in one instalment per Member State at the latest within a period of 6 months following the end of the tax year in Liechtenstein.
   Article 9
   Elimination of double taxation
   1.   If interest received by a beneficial owner has been subject to retention by a paying agent in Liechtenstein, the Member State of residence for tax purposes of the beneficial owner shall grant him a tax credit equal to the amount of the retention. Where this amount exceeds the amount of tax due on the total amount of interest subject to retention in accordance with its national law, the Member State of residence for tax purposes shall repay the excess amount of tax withheld to the beneficial owner.
   2.   If interest received by a beneficial owner has been subject to taxes and retentions other than as provided for in this Agreement and the Member State of residence for tax purposes grants a tax credit for such taxes and retentions in accordance with its national law or double taxation conventions, such other taxes and retentions shall be credited before the procedure in paragraph 1 is applied. The Member State of residence for tax purposes shall accept certificates issued by Liechtenstein paying agents as proper evidence of the tax or retention on the understanding that the competent authority of the Member State of residence for tax purposes will be able to obtain from the Liechtenstein competent authority verification of the information contained in the certificates issued by Liechtenstein paying agents.
   3.   The Member State of residence for tax purposes of the beneficial owner may replace the tax credit mechanism referred to in paragraphs 1 and 2 by a refund of the retention referred to in Article 1.
   Article 10
   Exchange of information
   1.   The competent authorities of Liechtenstein and any Member State shall exchange information on conduct constituting tax fraud under the laws of the requested State, or the like for income covered by this Agreement. ‘The like’ includes only offences with the same level of wrongfulness as is the case for tax fraud under the laws of the requested State. In response to a duly justified request, the requested State shall provide in accordance with its procedural laws information with respect to matters that the requesting State is investigating, or may investigate, on a civil or criminal basis. Any information received by Liechtenstein or a Member State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes on income covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
   2.   In determining whether information may be provided in response to a request, the requested State shall apply the statute of limitations applicable under the laws of the requesting State instead of the statute of limitations of the requested State.
   3.   The requested State shall provide information where the requesting State has a reasonable suspicion that the conduct would constitute tax fraud or the like. The requesting State’s suspicion of tax fraud or the like may be based on:

               (a)

               Documents, whether authenticated or not, and including but not limited to business records, books of account, or bank account information;

               (b)

               Testimonial information from the taxpayer;

               (c)

               Information obtained from an informant or other third person that has been independently corroborated or otherwise is likely to be credible; or

               (d)

               Circumstantial evidence.

         4.   If requested by a Member State, Liechtenstein shall enter into bilateral negotiations with that State in order to define individual categories of cases falling under ‘the like’ in accordance with the procedure of taxation applied by that State.
   Article 11
   Competent Authorities
   For the purposes of this Agreement the competent authorities shall mean those authorities listed in Annex I.
   Article 12
   Consultation
   If any disagreement arises between the competent authority of Liechtenstein and one or more of the other competent authorities referred to in Article 11 as to the interpretation or application of this Agreement, they shall endeavour to resolve this by mutual agreement. They shall immediately notify the Commission of the European Communities and the competent authorities of the other Member States of the results of their consultations. In relation to issues of interpretation the Commission may take part in consultations at the request of any of the competent authorities.
   Article 13
   Review
   1.   The Contracting Parties shall consult each other at least every three years or at the request of either Contracting Party with a view to examining and – if deemed necessary by the Contracting Parties – improving the technical functioning of this Agreement and assessing international developments. The consultations shall be held within one month of the request or as soon as possible in urgent cases.
   2.   On the basis of such an assessment, the Contracting Parties may consult each other in order to examine whether changes to this Agreement are necessary taking into account international developments.
   3.   As soon as sufficient experience of the full implementation of Article 1(1) is available, the Contracting Parties shall consult each other in order to examine whether changes to this Agreement are necessary taking into account international developments.
   4.   For the purposes of the consultations referred to in paragraphs 1, 2 and 3 each Contracting Party shall inform the other Contracting Party of possible developments which could affect the proper functioning of this Agreement. This shall also include any relevant agreement between one of the Contracting Parties and a third State.
   Article 14
   Relationship to bilateral Double Taxation Conventions
   The provisions of the double taxation conventions between Liechtenstein and the Member States shall not prevent the levying of the retention for which this Agreement provides.
   Article 15
   Transitional provisions for negotiable debt securities (1)

   1.   From the date of application of this Agreement for as long as at least one Member State also applies similar provisions, and until 31 December 2010 at the latest, domestic and international bonds and other negotiable debt securities which were first issued before 1 March 2001 or for which the original issuing prospectuses were approved before that date by the competent authorities of the issuing State shall not be considered as debt-claims within the meaning of Article 7(1)(a), provided that no further issues of such negotiable debt securities are made on or after 1 March 2002.
   However, for as long as at least one Member State also applies similar provisions, the provisions of this Article shall continue to apply beyond 31 December 2010 in respect of such negotiable debt securities:

               —

               which contain gross-up and early redemption clauses, and

               —

               where the paying agent, as defined in Article 6, is established in Liechtenstein, and

               —

               where that paying agent pays interest directly to, or secures the payment of interest for the immediate benefit of, a beneficial owner resident in a Member State.

         If and when all Member States cease to apply similar provisions, the provisions of this Article shall continue to apply only in respect of those negotiable securities:

               —

               which contain gross-up and early redemption clauses, and

               —

               where the issuer's paying agent is established in Liechtenstein, and

               —

               where that paying agent pays interest directly to, or secures the payment of interest for the immediate benefit of, a beneficial owner resident in a Member State.

         If a further issue is made on or after 1 March 2002 of an aforementioned negotiable debt security issued by a Government or a related entity acting as a public authority or whose role is recognised by an international Agreement (listed in Annex II to this Agreement), the entire issue of such a security, consisting of the original issue and any further issue shall be considered a debt-claim within the meaning of Article 7(1)(a).
   If a further issue is made on or after 1 March 2002 of an aforementioned negotiable debt security issued by any other issuer not covered by the fourth subparagraph, such further issue shall be considered a debt-claim within the meaning of Article 7(1)(a).
   2.   This Article shall not prevent Liechtenstein and the Member States from continuing to levy a tax on revenues deriving from the aforementioned negotiable debt-claims referred to in paragraph 1 in accordance with their national law.
   Article 16
   Signing, Entry into force and Duration of Validity
   1.   This Agreement requires ratification or approval by the Contracting Parties in accordance with their own procedures. The Contracting Parties shall notify each other of the completion of these procedures. The Agreement shall enter into force on the first day of the second month following the last notification.
   2.   Subject to the fulfilment of the constitutional requirements of Liechtenstein and the requirements of Community law concerning entering into international agreements and without prejudice to Article 17, Liechtenstein and where applicable the Community shall effectively implement and apply this Agreement by 1 July 2005 and notify each other thereof.
   3.   This Agreement shall remain in force until terminated by a Contracting Party.
   4.   Either Contracting Party may terminate this Agreement by giving notice to the other. In such a case, the Agreement shall cease to have effect twelve months after the serving of notice.
   Article 17
   Application and Suspension of Application
   1.   The application of this Agreement shall be conditional on the adoption and implementation by the dependent or associated territories of the Member States mentioned in the report of the Council (Economic and Financial Affairs) to the European Council of Santa Maria da Feira of 19 and 20 June 2000, as well as by the United States of America, Switzerland, Andorra, Monaco and San Marino, respectively, of measures which conform with or are equivalent to those contained in the Directive or in this Agreement and providing for the same dates of implementation.
   2.   The Contracting Parties shall decide, by common accord, at least six months before the date referred to in Article 16(2), whether the condition set out in paragraph 1 will be met having regard to the dates of entry into force of the relevant measures in the third States and dependent or associated territories concerned. If the Contracting Parties do not decide that the condition will be met, they shall, by common accord, adopt a new date for the purposes of Article 16(2).
   3.   The application of this Agreement or parts thereof may be suspended by either Contracting Party with immediate effect through notification to the other should the Directive or part of the Directive cease to be applicable either temporarily or permanently in accordance with Community law or in the event that a Member State should suspend the application of its implementing legislation.
   4.   Either Contracting Party may suspend the application of this Agreement through notification to the other in the event that one of the third States or territories referred to in paragraph 1 should subsequently cease to apply the measures referred to in that paragraph. Suspension of application shall take place no earlier than two months after notification. Application of this Agreement shall resume as soon as the measures are reinstated.
   Article 18
   Claims and Final Settlement
   1.   Should this Agreement be terminated or its application be suspended either in full or in part, the claims of individuals in accordance with Article 9 shall remain unaffected.
   2.   Liechtenstein shall, in such case, establish a final account by the end of the period of applicability of this Agreement and make a final payment to the Member States.
   Article 19
   Territorial Scope
   This Agreement shall apply, on the one hand, to the territories in which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, to the territory of Liechtenstein.
   Article 20
   Annexes
   1.   The Annexes shall form an integral part of this Agreement.
   2.   The list of competent authorities in Annex I may be amended simply by notification of the other Contracting Party by Liechtenstein for the authority referred to in (a) therein and by the Community for the other authorities.
   The list of related entities in Annex II may be amended by mutual agreement.
   Article 21
   Languages
   1.   This Agreement shall be drawn up in duplicate in Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Polish, Portuguese, Slovak, Slovenian, Spanish and Swedish, each of these texts being equally authentic.
   2.   The Maltese language version shall be authenticated by the Contracting Parties on the basis of an Exchange of Letters. It shall also be authentic, in the same way as for the languages referred to in paragraph 1.

      EN FE DE LO CUAL, los plenipotenciarios abajo firmantes suscriben el presente Acuerdo.
      NA DŮKAZ ČEHOŽ připojili níže podepsaní zplnomocnění zástupci k této smlouvě své podpisy.
      TIL BEKRÆFTELSE HERAF har undertegnede befuldmægtigede underskrevet denne aftale.
      ZU URKUND DESSEN haben die unterzeichneten Bevollmächtigten ihre Unterschriften unter dieses Abkommen gesetzt.
      SELLE KINNITUSEKS on täievolilised esindajad käesolevale lepingule alla kirjutanud.
      ΣΕ ΠΙΣΤΩΣΗ ΤΩΝ ΑΝΩΤΕΡΩ, οι υπογράφοντες πληρεξούσιοι έθεσαν την υπογραφή τους κάτω από την παρούσα συμφωνία.
      IN WITNESS WHEREOF, the undersigned plenipotentiaries have hereunto set their hands.
      EN FOI DE QUOI, les plénipotentiaires soussignés ont apposé leurs signatures au bas du présent accord.
      IN FEDE DI CHE, i plenipotenziari sottoscritti hanno apposto la propria firma in calce al presente accordo.
      TO APLIECINOT, attiecīgi pilnvarotas personas ir parakstījušas šo nolīgumu.
      TAI PALIUDYDAMI, šį Susitarimą pasirašė toliau nurodyti įgaliotieji atstovai.
      FENTIEK HITELÉÜL e megállapodást az alulírott meghatalmazottak alább kézjegyükkel látták el.
      B'XIEHDA TA' DAN, il-Plenipotenzjari hawn taħt iffirmati ffirmaw dan il-Ftehim.
      TEN BLIJKE WAARVAN de ondergetekende gevolmachtigden hun handtekening onder deze overeenkomst hebben geplaatst.
      W DOWÓD CZEGO, niżej podpisani pełnomocnicy złożyli swoje podpisy.
      EM FÉ DO QUE, os plenipotenciários abaixo assinados apuserem as suas assinaturas no final do presente Acordo.
      NA DÔKAZ ČOHO dolupodpísaní splnomocnení zástupcovia podpísali túto dohodu.
      V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta sporazum.
      TÄMÄN VAKUUDEKSI allamainitut täysivaltaiset edustajat ovat allekirjoittaneet tämän sopimuksen.
      TILL BEVIS HÄRPÅ har undertecknade befullmäktigade undertecknat detta avtal.
      Hecho en Bruselas, el siete de diciembre del dos mil cuatro.
      V Bruselu dne sedmého prosince dva tisíce čtyři.
      Udfærdiget i Bruxelles, den syvende december to tusind og fire.
      Geschehen zu Brüssel am siebten Dezember zweitausendundvier.
      Kahe tuhande neljanda aasta detsembrikuu seitsmendal päeval Brüsselis.
      Eγινε στις Βρυξέλλες, στις εφτά Δεκεμβρίου δύο χιλιάδες τέσσερα.
      Done at Brussels on the seventh day of December in the year two thousand and four.
      Fait à Bruxelles, le sept décembre deux mille quatre.
      Fatto a Bruxelles, addì sette dicembre duemilaquattro.
      Briselē, divi tūkstoši ceturtā gada septītajā decembrī.
      Pasirašyta du tūkstančiai ketvirtųjų metų gruodžio septintą dieną Briuselyje.
      Kelt Brüsszelben, a kettőezer negyedik év december hetedik napján.
      Magħmul fi Brussel fis-seba' jum ta' Diċembru tas-sena elfejn u erbgħa.
      Gedaan te Brussel, de zevende december tweeduizendvier.
      Sporządzono w Brukseli dnia siódmego grudnia roku dwutysięcznego czwartego.
      Feito em Bruxelas, em sete de Dezembro de dois mil e quatro.
      V Bruseli siedmeho decembra dvetisícštyri.
      V Bruslju, dne sedmega decembra leta dva tisoč štiri.
      Tehty Brysselissä seitsemäntenä päivänä joulukuuta vuonna kaksituhattaneljä.
      Som skedde i Bryssel den sjunde december tjugohundrafyra.

         Por la Comunidad Europea
         Za Evropské společenství
         For Det Europæiske Fællesskab
         Für die Europäische Gemeinschaft
         Euroopa Ühenduse nimel
         Για την Ευρωπαϊκή Κοινότητα
         For the European Community
         Pour la Communauté européenne
         Per la Comunità europea
         Eiropas Kopienas vārdā
         Europos bendrijos vardu
         az Európai Közösség részéről
         Għall-Komunità Ewropea
         Voor de Europese Gemeenschap
         W imieniu Wspólnoty Europejskiej
         Pela Comunidade Europeia
         Za Európske spoločenstvo
         za Evropsko skupnost
         Euroopan yhteisön puolesta
         På Europeiska gemenskapens vägnar

         Für das Fürstentum Liechtenstein

      (1)  As in the Directive, these transitional provisions also apply to negotiable debt securities held through investment funds.
   ANNEX I
   LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
   The ‘competent authorities’ for the purposes of this Agreement are:

               (a)

               in the Principality of Liechtenstein: Die Regierung des Fürstentums Liechtenstein or an authorised representative,

               (b)

               in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative,

               (c)

               in the Czech Republic: Ministr financí or an authorised representative,

               (d)

               in the Kingdom of Denmark: Skatteministeren or an authorised representative,

               (e)

               in the Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative,

               (f)

               in the Republic of Estonia: Rahandusminister or an authorised representative,

               (g)

               in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative,

               (h)

               in the Kingdom of Spain: El Ministro de Economía y Hacienda or an authorised representative,

               (i)

               in the French Republic: Le Ministre chargé du budget or an authorised representative,

               (j)

               in Ireland: The Revenue Commissioners or their authorised representative,

               (k)

               in the Italian Republic: Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative,

               (l)

               in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative,

               (m)

               in the Republic of Latvia: Finanšu ministrs or an authorised representative,

               (n)

               in the Republic of Lithuania: Finansų ministras or an authorised representative,

               (o)

               in the Grand Duchy of Luxembourg: Le Ministre des Finances or an authorised representative; however for the purposes of Article 10 the competent authority shall be ‘le Procureur Général d'Etat luxemburgeois’,

               (p)

               in the Republic of Hungary: A pénzügyminiszter or an authorised representative,

               (q)

               in the Republic of Malta: Il-Ministru responsabbli għall-Finanzi or an authorised representative,

               (r)

               in the Kingdom of the Netherlands: De Minister van Financiën or an authorised representative,

               (s)

               in the Republic of Austria: Der Bundesminister für Finanzen or an authorised representative,

               (t)

               in the Republic of Poland: Minister Finansów or an authorised representative,

               (u)

               in the Portuguese Republic: O Ministro das Finanças or an authorised representative,

               (v)

               in the Republic of Slovenia: Minister za finance or an authorised representative,

               (w)

               in the Slovak Republic: Minister financií or an authorised representative,

               (x)

               in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative,

               (y)

               in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,

               (z)

               in the United Kingdom of Great Britain and Northern Ireland and in the European territories for whose external relations the United Kingdom is responsible: the Commissioners of Inland Revenue or their authorised representative and the competent authority in Gibraltar, which the United Kingdom will designate in accordance with the Agreed Arrangements relating to Gibraltar authorities in the context of EU and EC instruments and related treaties notified to the Member States and institutions of the European Union of 19 April 2000, a copy of which shall be notified to Liechtenstein by the Secretary-General of the Council of the European Union, and which shall apply to this Agreement.

         ANNEX II
   LIST OF RELATED ENTITIES
   For the purposes of Article 15 of this Agreement, the following entities will be considered to be a ‘related entity acting as a public authority or whose role is recognised by an international treaty’:
   ENTITIES WITHIN THE EUROPEAN UNION:
   Belgium

               Vlaams Gewest (Flemish Region)

               Région wallonne (Walloon Region)

               Région bruxelloise/Brussels Gewest (Brussels Region)

               Communauté française (French Community)

               Vlaamse Gemeenschap (Flemish Community)

               Deutschsprachige Gemeinschaft (German-speaking Community)

         Spain

               Xunta de Galicia (Regional Executive of Galicia)

               Junta de Andalucía (Regional Executive of Andalusia)

               Junta de Extremadura (Regional Executive of Extremadura)

               Junta de Castilla-La Mancha (Regional Executive of Castilla- La Mancha)

               Junta de Castilla-León (Regional Executive of Castilla- León)

               Gobierno Foral de Navarra (Regional Government of Navarre)

               Govern de les Illes Balears (Government of the Balearic Islands)

               Generalitat de Catalunya (Autonomous Government of Catalonia)

               Generalitat de Valencia (Autonomous Government of Valencia)

               Diputación General de Aragón (Regional Council of Aragon)

               Gobierno de las Islas Canarias (Government of the Canary Islands)

               Gobierno de Murcia (Government of Murcia)

               Gobierno de Madrid (Government of Madrid)

               Gobierno de la Comunidad Autónoma del País Vasco/Euzkadi (Government of the Autonomous Community of the Basque Country)

               Diputación Foral de Guipúzcoa (Regional Council of Guipúzcoa)

               Diputación Foral de Vizcaya/Bizkaia (Regional Council of Vizcaya)

               Diputación Foral de Alava (Regional Council of Alava)

               Ayuntamiento de Madrid (City Council of Madrid)

               Ayuntamiento de Barcelona (City Council of Barcelona)

               Cabildo Insular de Gran Canaria (Island Council of Gran Canaria)

               Cabildo Insular de Tenerife (Island Council of Tenerife)

               Instituto de Crédito Oficial (Public Credit Institution)

               Instituto Catalán de Finanzas (Finance Institution of Catalonia)

               Instituto Valenciano de Finanzas (Finance Institution of Valencia)

         Greece

               Оργανισμός Тηλεπικοινωνιών Ελλάδος (National Telecommunications Organisation)

               Оργανισμός Σιδηροδρόμων Ελλάδος (National Railways Organisation)

               Δημόσια Επιχείρηση Ηλεκτρισμού (Public Electricity Company)

         France

               La Caisse d'amortissement de la dette sociale (CADES) (Social Debt Redemption Fund)

               L'Agence française de développement (AFD) (French Development Agency)

               Réseau Ferré de France (RFF) (French Rail Network)

               Caisse Nationale des Autoroutes (CNA) (National Motorways Fund)

               Assistance publique Hôpitaux de Paris (APHP) (Paris Hospitals Public Assistance)

               Charbonnages de France (CDF) (French Coal Board)

               Entreprise minière et chimique (EMC) (Mining and Chemicals Company)

         Italy

               Regions

               Provinces

               Municipalities

               Cassa Depositi e Prestiti (Deposits and Loans Fund)

         Latvia

               Pašvaldības (local governments)

         Poland

               gminy (communes)

               powiaty (districts)

               województwa (provinces)

               związki gmin (associations of communes)

               związki powiatów (associations of districts)

               związki województw (associations of provinces)

               miasto stołeczne Warszawa (capital city of Warsaw)

               Agencja Restrukturyzacji i Modernizacji Rolnictwa (Agency for Restructuring and Modernisation of Agriculture)

               Agencja Nieruchomości Rolnych (Agricultural Property Agency)

         Portugal

               Região Autónoma da Madeira (Autonomous Region of Madeira)

               Região Autónoma dos Açores (Autonomous Region of Azores)

               Municipalities

         Slovakia

               mestá a obce (municipalities)

               Železnice Slovenskej republiky (Slovak Railway Company)

               Štátny fond cestného hospodárstva (State Road Management Fund)

               Slovenské elektrárne (Slovak Power Plants)

               Vodohospodárska výstavba (Water Economy Building Company)

         INTERNATIONAL ENTITIES:

               European Bank for Reconstruction and Development

               European Investment Bank

               Asian Development Bank

               African Development Bank

               World Bank/IBRD/IMF

               International Finance Corporation

               Inter-American Development Bank

               Council of Europe Social Development Fund

               EURATOM

               European Community

               Corporación Andina de Fomento (CAF) (Andean Development Corporation)

               Eurofima

               European Coal & Steel Community

               Nordic Investment Bank

               Caribbean Development Bank

         The provisions of Article 15 are without prejudice to any international obligations that the Contracting Parties may have entered into with respect to the above mentioned international entities.
   ENTITIES IN THIRD COUNTRIES:
   The entities that meet the following criteria:

               1.

               The entity is clearly considered to be a public entity according to the national criteria.

               2.

               Such public entity is a non-market producer which administers and finances a group of activities, principally providing non-market goods and services, intended for the benefit of the community and which are effectively controlled by general government.

               3.

               Such public entity is a large and regular issuer of debt.

               4.

               The State concerned is able to guarantee that such public entity will not exercise early redemption in the event of gross-up clauses.

         MEMORANDUM OF UNDERSTANDING
   between the European Community, the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland and the Principality of Liechtenstein
   THE EUROPEAN COMMUNITY,
   THE KINGDOM OF BELGIUM,
   THE CZECH REPUBLIC,
   THE KINGDOM OF DENMARK,
   THE FEDERAL REPUBLIC OF GERMANY,
   THE REPUBLIC OF ESTONIA,
   THE HELLENIC REPUBLIC,
   THE KINGDOM OF SPAIN,
   THE FRENCH REPUBLIC,
   IRELAND,
   THE ITALIAN REPUBLIC,
   THE REPUBLIC OF CYPRUS,
   THE REPUBLIC OF LATVIA,
   THE REPUBLIC OF LITHUANIA,
   THE GRAND DUCHY OF LUXEMBOURG,
   THE REPUBLIC OF HUNGARY,
   THE REPUBLIC OF MALTA,
   THE KINGDOM OF THE NETHERLANDS,
   THE REPUBLIC OF AUSTRIA,
   THE REPUBLIC OF POLAND,
   THE PORTUGUESE REPUBLIC,
   THE REPUBLIC OF SLOVENIA,
   THE SLOVAK REPUBLIC,
   THE REPUBLIC OF FINLAND,
   THE KINGDOM OF SWEDEN,
   THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND
   and
   THE PRINCIPALITY OF LIECHTENSTEIN, hereinafter referred to as ‘Liechtenstein’
   HAVE AGREED AS FOLLOWS:
   1.   INTRODUCTION
   Liechtenstein and the European Community are entering into an Agreement providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (hereinafter referred to as the ‘Directive’). This Memorandum of Understanding complements that Agreement.
   2.   DISCUSSIONS FOR SECURING EQUIVALENT MEASURES WITH OTHER THIRD COUNTRIES.
   During the transitional period provided for in the Directive, the European Community will enter into discussions with other important financial centres with a view to promoting the adoption by those jurisdictions of measures equivalent to those to be applied by the Community.
   3.   DECLARATION OF INTENT
   The signatories to this Memorandum of Understanding declare that they consider the Agreement referred to in point 1 and this Memorandum to provide an acceptable and balanced arrangement that can be considered as safeguarding the interests of the parties. They will therefore implement the agreed measures in good faith and will not act unilaterally to undermine this arrangement without due cause.
   If any significant difference between the coverage of the Directive as adopted on 3 June 2003 and that of the Agreement should be discovered, in particular with regard to Article 6 of the Agreement, the Contracting Parties will immediately enter into consultations in accordance with Article 13(1) of the Agreement with a view to ensuring that the equivalent nature of the measures provided for in the Agreement is maintained.
   Liechtenstein undertakes to use its best endeavours to determine without delay the acceptability of a duly justified request for exchange of information under Article 10 of the Agreement, in accordance with its procedural laws.
   The European Union and its Member States will take into account Liechtenstein's decision to provide for measures equivalent to those laid down in the Directive in their cooperation with Liechtenstein, including cooperation in fiscal matters. The signatories agree in this context that either party to negotiations provided for in Article 10(4) of the Agreement may raise in parallel with such negotiations other taxation issues, including issues related to the elimination or reduction of double taxation of income.
   Drawn up at Brussels, on 7 December 2004 in duplicate in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Polish, Portuguese, Slovak, Slovenian, Spanish and Swedish languages, each of these languages being equally authentic.
   The Maltese language version shall be authenticated by the signatories on the basis of an Exchange of Letters. It shall also be authentic, in the same way as for the languages referred to in the preceding paragraph.

      EN FE DE LO CUAL, los plenipotenciarios abajo firmantes suscriben el presente Acuerdo.
      NA DŮKAZ ČEHOŽ připojili níže podepsaní zplnomocnění zástupci k této smlouvě své podpisy.
      TIL BEKRÆFTELSE HERAF har undertegnede befuldmægtigede underskrevet denne aftale.
      ZU URKUND DESSEN haben die unterzeichneten Bevollmächtigten ihre Unterschriften unter dieses Abkommen gesetzt.
      SELLE KINNITUSEKS on täievolilised esindajad käesolevale lepingule alla kirjutanud.
      ΣΕ ΠΙΣΤΩΣΗ ΤΩΝ ΑΝΩΤΕΡΩ, οι υπογράφοντες πληρεξούσιοι έθεσαν την υπογραφή τους κάτω από την παρούσα συμφωνία.
      IN WITNESS WHEREOF, the undersigned Plenipotentiaries have hereunto set their hands.
      EN FOI DE QUOI, les plénipotentiaires soussignés ont apposé leurs signatures au bas du présent accord.
      IN FEDE DI CHE, i plenipotenziari sottoscritti hanno apposto la propria firma in calce al presente accordo.
      TO APLIECINOT, attiecīgi pilnvarotas personas ir parakstījušas šo nolīgumu.
      TAI PALIUDYDAMI, šį Susitarimą pasirašė toliau nurodyti įgaliotieji atstovai.
      FENTIEK HITELÉÜL e megállapodást az alulírott meghatalmazottak alább kézjegyükkel látták el.
      B'XIEHDA TA' DAN, il-Plenipotenzjari hawn taħt iffirmati ffirmaw dan il-Ftehim.
      TEN BLIJKE WAARVAN de ondergetekende gevolmachtigden hun handtekening onder deze overeenkomst hebben geplaatst.
      W DOWÓD CZEGO, niżej podpisani pełnomocnicy złożyli swoje podpisy.
      EM FÉ DO QUE, os plenipotenciários abaixo assinados apuserem as suas assinaturas no final do presente Acordo.
      NA DÔKAZ ČOHO dolupodpísaní splnomocnení zástupcovia podpísali túto dohodu.
      V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta sporazum.
      TÄMÄN VAKUUDEKSI allamainitut täysivaltaiset edustajat ovat allekirjoittaneet tämän sopimuksen.
      TILL BEVIS HÄRPÅ har undertecknade befullmäktigade undertecknat detta avtal.
      Hecho en Bruselas, el siete de diciembre del dos mil cuatro.
      V Bruselu dne sedmého prosince dva tisíce čtyři.
      Udfærdiget i Bruxelles den syvende december to tusind og fire.
      Geschehen zu Brüssel am siebten Dezember zweitausendundvier.
      Kahe tuhande neljanda aasta detsembrikuu seitsmendal päeval Brüsselis.
      Έγινε στις Βρυξέλλες, στις εφτά Δεκεμβρίου δύο χιλιάδες τέσσερα.
      Done at Brussels on the seventh day of December in the year two thousand and four.
      Fait à Bruxelles, le sept décembre deux mille quatre.
      Fatto a Bruxelles, addì sette dicembre duemilaquattro.
      Briselē, divi tūkstoši ceturtā gada septītajā decembrī.
      Pasirašyta du tūkstančiai ketvirtų metų gruodžio septintą dieną Briuselyje.
      Kelt Brüsszelben, a kettőezer negyedik év december hetedik napján.
      Magħmul fi Brussel fis-seba' jum ta' Diċembru tas-sena elfejn u erbgħa.
      Gedaan te Brussel, de zevende december tweeduizendvier.
      Sporządzono w Brukseli dnia siódmego grudnia roku dwutysięcznego czwartego.
      Feito em Bruxelas, em sete de Dezembro de dois mil e quatro.
      V Bruseli siedmeho decembra dvetisícštyri.
      V Bruslju, dne sedmega decembra leta dva tisoč štiri.
      Tehty Brysselissä seitsemäntenä päivänä joulukuuta vuonna kaksituhattaneljä.
      Som skedde i Bryssel den sjunde december tjugohundrafyra.

         Pour le Royaume de Belgique
         Voor het Koninkrijk België
         Für das Königreich Belgien

         Za Českou republiku

         På Kongeriget Danmarks vegne

         Für die Bundesrepublik Deutschland

         Eesti Vabariigi nimel

         Για την Ελληνική Δημοκρατία

         Por el Reino de España

         Pour la République française

         Thar cheann Na hÉireann
         For Ireland

         Per la Repubblica italiana

         Για την Κυπριακή Δημοκρατία

         Latvijas Republikas vārdā

         Lietuvos Respublikos vardu

         Pour le Grand-Duché de Luxembourg

         A Magyar Köztársaság részéről

         Għar-Republikka ta' Malta

         Voor het Koninkrijk der Nederlanden

         Für die Republik Österreich

         W imieniu Rzeczypospolitej Polskiej

         Pela República Portuguesa

         Za Republiko Slovenijo

         Za Slovenskú republiku

         Suomen tasavallan puolesta
         För Republiken Finland

         För Konungariket Sverige

         For the United Kingdom of Great Britain and Northern Ireland

         Por la Comunidad Europea
         Za Evropské společenství
         For Det Europæiske Fællesskab
         Für die Europäische Gemeinschaft
         Euroopa Ühenduse nimel
         Για την Ευρωπαϊκή Κοινότητα
         For the European Community
         Pour la Communauté européenne
         Per la Comunità europea
         Eiropas Kopienas vārdā
         Europos bendrijos vardu
         az Európai Közösség részéről
         Għall-Komunità Ewropea
         Voor de Europese Gemeenschap
         W imieniu Wspólnoty Europejskiej
         Pela Comunidade Europeia
         Za Európske spoločenstvo
         za Evropske skupnost
         Euroopan yhteisön puolesta
         På Europeiska gemenskapens vägnar

         Für das Fürstentum Liechtenstein


title: 2005/20/EC, Euratom: Council Decision of 22 December 2004 appointing a French member of the Economic and Social Committee

text:
               14.1.2005

               EN

               Official Journal of the European Union

               L 11/30

         COUNCIL DECISION
   of 22 December 2004
   appointing a French member of the Economic and Social Committee
   (2005/20/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 the 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 French Government,
   Having obtained the opinion of the Commission of the European Union,
   HAS DECIDED AS FOLLOWS:
   Sole Article
   Ms Nicole PRUD'HOMME is hereby appointed a member of the Economic and Social Committee in place of Mr Jacques VOISIN for the remainder of the latter's term of office, which runs until 20 September 2006.

      Done at Brussels, 22 December 2004.

            For the Council

            The President

         C. VEERMAN

      (1)  OJ L 253, 21.9.2002, p. 9.


title: Council Decision of 15 February 2016 appointing a member and an alternate member of the Advisory Committee for the Coordination of Social Security Systems for Romania

text:
               18.2.2016

               EN

               Official Journal of the European Union

               C 62/4

         COUNCIL DECISION
   of 15 February 2016
   appointing a member and an alternate member of the Advisory Committee for the Coordination of Social Security Systems for Romania
   (2016/C 62/04)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (1), and in particular Article 75 thereof,
   Having regard to the lists of candidates submitted to the Council by the Governments of the Member States,
   Whereas:

               (1)

               By its Decision of 13 October 2015 (2), the Council appointed the members and alternate members of the Advisory Committee for the Coordination of Social Security Systems for the period from 20 October 2015 to 19 October 2020.

               (2)

               The government of Romania has submitted nominations for two posts to be filled,

         HAS ADOPTED THIS DECISION:
   Article 1
   The following are hereby appointed as a member and an alternate member of the Advisory Committee for the Coordination of Social Security Systems for the period from 20 October 2015 to 19 October 2020:
   I.   TRADE UNION REPRESENTATIVES

               Country

               Members

               Alternates

               Romania

               Mr Dumitru FORNEA

               Mr Radmilo FELIX

         Article 2
   The Council shall appoint the members and alternate members who have not yet been nominated at a later date.
   Article 3
   This Decision shall enter into force on the date of its adoption.

      Done at Brussels, 15 February 2016.

            For the Council

            The President

         M.H.P. VAN DAM

      (1)  OJ L 166, 30.4.2004, p. 1.

      (2)  OJ C 341, 16.10.2015, p. 4.


title: Council Decision of 17 December 1974 concerning the financing by the Community of certain expenditure on food aid supplied to the countries of the Sahel and Ethiopia under the 1974/75 programme

text:
28 . 12. 74                          Official Journal of the European Communities                          No L 349/ 59
                                                             II
                                        (Acts ivhose publication is not obligatory)
                                                    COUNCIL
                                                 COUNCIL DECISION
                                                  of 17 December 1974
              concerning the financing by the Community of certain expenditure on food aid
              supplied to the countries of the Sahel and Ethiopia under the 1974/75
                                                       programme
                                                       (74/640/ EEC)
THE COUNCIL OF THE EUROPEAN                                      HAS DECIDED AS FOLLOWS :
COMMUNITIES,
                                                                                Sole Article
Having regard to the Treaty establishing the European
Economic Community ;                                             For the purpose of the Community's food-aid activi
                                                                 ties in respect of Upper Volta, Mali, Mauritania, Niger,
Having regard to Council Regulation (EEC) No                     Senegal , Chad, Gambia and Ethiopia under the
 1703/72 0 of 3 August 1972 amending Regulation                  1974/7.5 Food Aid Programme Community financing
(EEC) No 2052/69 concerning the financing by the                 shall extend to the cost of delivering the products to
Community of expenditure resulting from the imple               the points of destination . This financing can be met,
mentation of the Food Aid Convention of 1967 and
                                                                 if the agreement so provides, in the form of a
fixing the Regulations for the financing by the                  lump-sum contribution .
Community of expenditure arising from the imple
mentation of the 1971 Food Aid Convention , and in
particular Article 8(1 ) and Article 10(1 ) thereof ;            Done at Brussels, 17 December 1974 .
Having regard to the proposal from the Commission ;
                                                                                For the Council
Whereas , in view of the critical situation that con
tinues to exist in the Sahel countries and Ethiopia, the                                       The President
Community should bear the costs of delivering food
aid in the form of cereals to the points of destination ,                                     M. DURAFOUR
(') OJ No L 180 , 8 . 8 . 1972, p. 1


Avis juridique important

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32002D0917

2002/917/EC: Council Decision of 3 October 2002 on the conclusion of the Interbus Agreement on the international occasional carriage of passengers by coach and bus

Official Journal L 321 , 26/11/2002 P. 0011 - 0012

Council Decisionof 3 October 2002on the conclusion of the Interbus Agreement on the international occasional carriage of passengers by coach and bus(2002/917/EC)THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Articles 71(1) and 93, in conjunction with the first sentence of the first subparagraph of Article 300(2) and the second subparagraph of Article 300(3) thereof,Having regard to the proposal from the Commission(1),Having regard to the assent of the European Parliament(2),Whereas:(1) In accordance with the Council mandate of 7 December 1995, the Commission has negotiated a European Agreement on the international occasional carriage of passengers by coach and bus with Bosnia and Herzegovina, Bulgaria, Croatia, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Moldavia, Poland, Romania, the Slovak Republic, Slovenia and Turkey.(2) On 22 June 2001, in accordance with the Council decision of 18 June 2001, the Interbus Agreement on the international occasional carriage of passengers by coach and bus was signed on behalf of the Community.(3) On 30 June 2001, the Agreement had been signed by the European Community and the following 13 countries: Bosnia and Herzegovina, Bulgaria, Croatia, the Czech Republic, Hungary, Latvia, Lithuania, Moldavia, Poland, Romania, the Slovak Republic, Slovenia and Turkey.(4) The conclusion of the Interbus Agreement will help to develop transport links between the Contracting Parties; for it to enter into force, after signature, four Contracting Parties, including the Community, must have approved or ratified it.(5) The Interbus Agreement should be approved,HAS DECIDED AS FOLLOWS:Article 1The conclusion of the Interbus Agreement on the international occasional carriage of passengers by coach and bus is hereby approved on behalf of the Community.The text of the Agreement is attached to this Decision.Article 2The President of the Council is hereby authorised to designate the person empowered to deposit, on behalf of the Community, the act of approval provided for in Article 27 of the Agreement in order to bind the Community.Article 3The Commission, assisted by representatives of the members of the Council, shall represent the Community in the Joint Committee (hereinafter referred to as "the Committee") set up by Article 23 of the Agreement.The position to be taken by the Community within the Committee shall be adopted by the Council acting by a qualified majority on a proposal from the Commission. The Council shall act by simple majority when the decision which the Committee proposes to take relates to the Committee's Rules of Procedures.Decisions taken by the Committee shall be published in the Official Journal of the European Communities.Article 4This Decision shall be published in the Official Journal of the European Communities.Done at Luxembourg, 3 October 2002.For the CouncilThe PresidentF. Hansen(1) OJ C 51 E, 26.6.2002, p. 193.(2) Assent given on 2 July 2002 (not yet published in the Official Journal).


title: 2007/368/EC,Euratom: Decision of the representatives of the governments of the Member States of 23 May 2007 appointing a Judge to the Court of First Instance of the European Communities

text:
               31.5.2007

               EN

               Official Journal of the European Union

               L 139/32

      DECISION OF THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES

   of 23 May 2007
   appointing a Judge to the Court of First Instance of the European Communities
   (2007/368/EC, Euratom)
   THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community, and in particular Article 224 thereof,
   Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 140 thereof,
   Whereas:
   In accordance with the provisions of the Treaties, every three years there is a partial replacement of the members of the Court of First Instance of the European Communities for a term of office of six years. For the period from 1 September 2007 to 31 August 2013, the Governments of the Member States should appoint a further Judge in addition to the 12 Judges appointed on 25 April 2007,
   HAVE DECIDED AS FOLLOWS:
   Article 1
   Mr Santiago SOLDEVILA FRAGOSO is hereby appointed Judge to the Court of First Instance of the European Communities for the period from 1 September 2007 to 31 August 2013.
   Article 2
   This Decision shall be published in the Official Journal of the European Union.

      Done at Brussels, 23 May 2007.

            The President

         W. SCHÖNFELDER


Avis juridique important

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31976D0198

76/198/EEC: Council Decision of 9 February 1976 on import arrangements for rum, arrack and tafia falling within subheading 22.09 C I of the Common Customs Tariff and originating in the overseas countries and territories associated with the European Economic Community

Official Journal L 037 , 12/02/1976 P. 0024

++++ ( 1 ) OJ N C 257 , 10 . 11 . 1975 , P . 27 .   ( 2 ) OJ N L 166 , 28 . 6 . 1975 , P . 81 .   ( 3 ) OJ N L 201 , 31 . 7 . 1975 , P . 5 .   ( 4 ) OJ N L 201 , 31 . 7 . 1975 , P . 73 .  COUNCIL DECISION  OF 9 FEBRUARY 1976  ON IMPORT ARRANGEMENTS FOR RUM , ARRACK AND TAFIA FALLING WITHIN SUBHEADING 22.09 C I OF THE COMMON CUSTOMS TARIFF AND ORIGINATING IN THE OVERSEAS COUNTRIES AND TERRITORIES ASSOCIATED WITH THE EUROPEAN ECONOMIC COMMUNITY   ( 76/198/EEC )  THE COUNCIL OF THE EUROPEAN COMMUNITIES ,  HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLE 136 THEREOF ,  HAVING REGARD TO THE RECOMMENDATION FROM THE COMMISSION ,  HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ( 1 ) ,  WHEREAS THE COUNCIL HAS AUTONOMOUSLY IMPLEMENTED ARTICLE 2 ( 1 ) AND PROTOCOL N 7 ON RUM OF THE ACP-EEC CONVENTION OF LOME ; WHEREAS BY REGULATION ( EEC ) N 1600/75 ( 2 ) THE COUNCIL OPENED A TARIFF QUOTA FREE OF CUSTOMS DUTIES FOR PRODUCTS FALLING WITHIN SUBHEADING 22.09 C I OF THE COMMON CUSTOMS TARIFF ORGINATING IN THE ACP STATES ; WHEREAS BY REGULATION ( EEC ) N 1957/75 ( 3 ) THE COUNCIL LAID DOWN INTERIM ARRANGEMENTS FOR TRADE WITH THE OVERSEAS COUNTRIES AND TERRITORIES ASSOCIATED WITH THE EUROPEAN ECONOMIC COMMUNITY , HEREINAFTER CALLED " COUNTRIES AND TERRITORIES " ; WHEREAS THAT REGULATION PROVIDES FOR THE ADOPTION OF SPECIAL RULES FOR THE ABOVEMENTIONED PRODUCTS ORIGINATING IN THESE COUNTRIES AND TERRITORIES ;  WHEREAS UNDER REGULATION ( EEC ) N 1958/75 ( 4 ) THE COUNCIL AGREED TO ADOPT THE MEASURES LAYING DOWN THESE IMPORT ARRANGEMENTS ; WHEREAS IT HAS SINCE APPROVED THE PRINCIPLES WHICH SHOULD GOVERN THESE ARRANGEMENTS ; WHEREAS THE IMPORT ARRANGEMENTS FOR THE ABOVEMENTIONED PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES SHOULD ACCORDINGLY BE ADOPTED FOR THE PERIOD FROM 1 MARCH 1976 TO 1 MARCH 1980 , WITHOUT AWAITING THE ENTRY INTO FORCE OF THE DECISION ON THE ASSOCIATION OF THE COUNTRIES AND TERRITORIES ,  HAS DECIDED AS FOLLOWS :  ARTICLE 1  1 . PENDING ENTRY INTO FORCE OF A COMMON ORGANIZATION OF THE MARKETS IN SPIRITS , AND AT ALL EVENTS NO LATER THAN 1 MARCH 1980 , RUM , ARRACK AND TAFIA FALLING WITHIN SUBHEADING 22.09 C I OF THE COMMON CUSTOMS TARIFF AND ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN THE ANNEX TO THIS DECISION AND , AS FROM THE ENTRY INTO FORCE OF THE COUNCIL DECISION ON THE ASSOCIATION OF THE OVERSEAS COUNTRIES AND TERRITORIES , ORIGINATING IN THE COUNTRIES AND TERRITORIES MENTIONED IN THE CORRESPONDING ANNEX OF THAT DECISION , SHALL BE IMPORTED INTO THE COMMUNITY FREE OF CUSTOMS DUTIES WITHIN THE LIMITS OF A COMMUNITY TARIFF QUOTA FIXED IN ACCORDANCE WITH THE FOLLOWING PROVISIONS .  2 . THE GRANT OF EXEMPTION FROM CUSTOMS DUTIES IN THE NEW MEMBER STATES SHALL NOT , HOWEVER , AFFECT THE APPLICATION OF ARTICLE 38 OF THE ACT OF ACCESSION .  ARTICLE 2  1 . THE TARIFF QUOTA PROVIDED FOR IN ARTICLE 1 SHALL BE FIXED EACH YEAR FOR A PERIOD RUNNING FROM 1 JULY TO 30 JUNE .  2 . HOWEVER , A QUOTA SHALL BE FIXED FOR MARCH , APRIL , MAY AND JUNE OF 1976 WHICH SHALL BE EQUAL TO ONE-THIRD OF THE ANNUAL QUOTA .  ARTICLE 3  1 . THE ANNUAL TARIFF QUOTA SHALL BE FIXED ON THE BASIS OF A BASIC ANNUAL QUANTITY , CALCULATED IN HECTOLITRES OF PURE ALCOHOL , EQUAL TO THE AMOUNT OF IMPORTS DURING THE BEST OF THE LAST THREE YEARS FOR WHICH STATISTICS ARE AVAILABLE . FOR THE PURPOSES OF CALCULATING THE QUOTA FOR 1 MARCH TO 30 JUNE 1976 THE VOLUME OF IMPORTS IN 1975 SHALL BE TAKEN AS AN AGREED FIGURE AS BEING 80 000 HECTOLITRES OF PURE ALCOHOL .  2 . THE ANNUAL TARIFF QUOTA SHALL BE EQUAL TO THE BASIC ANNUAL QUANTITY DETERMINED PURSUANT TO PARAGRAPH 1 PLUS A GROWTH RATE OF 13 % . THE QUOTA SHALL BE FIXED ON THAT BASIS .  3 . HOWEVER , THE COUNCIL , ACTING UNANIMOUSLY ON A PROPOSAL FROM THE COMMISSION , MAY EACH YEAR INCREASE OR REDUCE THE RATE LAID DOWN IN PARAGRAPH 2 IN THE LIGHT OF COMMUNITY CONSUMPTION AND PRODUCTION AND DEVELOPMENTS OF THE TRADE FLOW WITHIN THE COMMUNITY AND BETWEEN THE COMMUNITY , THE COUNTRIES AND TERRITORIES AND THE ACP STATES .  ARTICLE 4  WHEN LAYING DOWN THE ANNUAL IMPORT QUOTA , THE COUNCIL , ACTING BY A QUALIFIED MAJORITY ON A PROPOSAL FROM THE COMMISSION , SHALL DETERMINE THE ALLOCATION OF THE QUOTA AMONGST THE MEMBER STATES , TAKING INTO ACCOUNT ACTUAL TRENDS ON THE MARKETS IN QUESTION , THE NEEDS OF THE MEMBER STATES AND ECONOMIC PROSPECTS FOR THE PERIOD UNDER CONSIDERATION .  ARTICLE 5  FOR THE PURPOSES OF IMPLEMENTING THIS DECISION THE CONCEPT OF " ORIGINATING PRODUCTS " AND THE METHODS OF ADMINISTRATIVE COOPERATION RELATING THERETO SHALL BE THOSE DEFINED IN ANNEX II TO REGULATION ( EEC ) N 1957/75 AND , AS FROM THE ENTRY INTO FORCE OF THE COUNCIL DECISION ON THE ASSOCIATION OF THE COUNTRIES AND TERRITORIES , THOSE DEFINED IN THE CORRESPONDING ANNEX TO THE SAID DECISION .  ARTICLE 6  THE PRODUCTS REFERRED TO IN ARTICLE 1 SHALL BE PLACED UNDER COMMUNITY SURVEILLANCE ACCORDING TO DETAILED ARRANGEMENTS TO BE LAID DOWN BY THE COUNCIL WHEN IT ADOPTS THE MEASURES PROVIDED FOR IN ARTICLE 3 .  ARTICLE 7  ARTICLE 7 AND ANNEX III OF REGULATION ( EEC ) N 1957/75 AND , AS FROM THE ENTRY INTO FORCE OF THE COUNCIL DECISION ON THE ASSOCIATION OF THE COUNTRIES AND TERRITORIES , THE CORRESPONDING PROVISIONS OF THE SAID DECISION , SHALL BE APPLICABLE TO THE PRODUCTS REFERRED TO IN ARTICLE 1 .  ARTICLE 8  THIS DECISION SHALL ENTER INTO FORCE ON 1 MARCH 1976 .  IT SHALL APPLY UNTIL 29 FEBRUARY 1980 .  ARTICLE 9  THIS DECISION SHALL BE PUBLISHED IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .  DONE AT BRUSSELS , 9 FEBRUARY 1976 .  FOR THE COUNCIL  THE PRESIDENT  G . THORN  ANNEX  LIST OF THE COUNTRIES AND TERRITORIES REFERRED TO IN ARTICLE 1   ( THIS LIST DOES NOT PREJUDICE THE STATUS OF THESE COUNTRIES AND TERRITORIES NOW OR IN THE FUTURE )  1 . OVERSEAS COUNTRIES OF THE KINGDOM OF THE NETHERLANDS :   _ THE NETHERLANDS ANTILLES ( ARUBA , BONAIRE , CURACAO ; ST MARTIN , SABA , ST EUSTATIUS ) .  2 . OVERSEAS TERRITORIES OF THE FRENCH REPUBLIC :   _ SAINT PIERRE AND MIQUELON ,   _ MAYOTTE ,   _ TERRITORY OF THE AFARS AND ISSAS ,   _ NEW CALEDONIA AND DEPENDENCIES ,   _ WALLIS AND FUTUNA ISLANDS ,   _ FRENCH POLYNESIA ,   _ FRENCH SOUTHERN AND ANTARCTIC TERRITORIES .  3 . OVERSEAS COUNTRIES AND TERRITORIES OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND :   _ BELIZE ,   _ BRUNEI ,   _ ASSOCIATED STATES IN THE CARIBBEAN ( ANTIGUA , DOMINICA , ST LUCIA , ST VINCENT , ST KITTS , NEVIS AND ANGUILLA ) ,   _ CAYMAN ISLANDS ,   _ FALKLAND ISLANDS AND DEPENDENCIES ,   _ GILBERT ISLANDS ,   _ SOLOMON ISLANDS ,   _ TURKS AND CAICOS ISLANDS ,   _ BRITISH VIRGIN ISLANDS ,   _ MONTSERRAT ,   _ PITCAIRN ,   _ ST HELENA AND DEPENDENCIES ,   _ SEYCHELLES ,   _ BRITISH ANTARCTIC TERRITORY ,   _ BRITISH INDIAN OCEAN TERRITORY ,   _ TUVALU .  4 . ANGLO-FRENCH CONDOMINIUM OF THE NEW HEBRIDES .  5 . COUNTRIES PROVISIONALLY COVERED BY THIS DECISION :   _ THE COMORES ,   _ SURINAM .


Important legal notice

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52005DP0268(03)

European Parliament decision on the request for defence of the immunity and privileges of Umberto Bossi (2004/2101(IMM))

Official Journal 157 E , 06/07/2006 P. 0071 - 0071

		2.European Parliament decision on the request for defence of the immunity and privileges of Umberto Bossi (2004/2101(IMM))The European Parliament,- having regard to the request by a barrister acting for Mr Umberto Bossi, for defence of his immunity in connection with criminal proceedings pending before the Bergamo District Court, of 7 May 2004, announced in plenary sitting on 22 July 2004,- having regard to Articles 9 and 10 of the Protocol of 8 April 1965 on the Privileges and Immunities of the European Communities, and Article 6(2) of the Act of 20 September 1976 concerning the election of the members of the European Parliament by direct universal suffrage,- having regard to the judgments of 12 May 1964 and 10 July 1986 [1] of the Court of Justice of the European Communities,- having regard to Rules 6(3) and 7 of its Rules of Procedure,- having regard to the report of the Committee on Legal Affairs (A6-0210/2005),A. whereas Umberto Bossi was a Member of the European Parliament in the fourth legislative term (start of mandate on 19 July 1994, mandate verified on 15 November 1994, mandate expired on 19 July 1999) and in the fifth legislative term (start of mandate on 20 July 1999, mandate verified on 15 December 1999, mandate expired on 10 June 2001 for incompatibility),B. whereas Members of the European Parliament may not be subject to any form of inquiry, detention or legal proceedings in respect of opinions expressed or votes cast by them in the performance of their duties [2],1. Decides to defend the immunity and privileges of Umberto Bossi;2. Proposes, pursuant to Article 9 of the above-mentioned Protocol and having regard to the proceedings of the relevant Member State, to declare that the proceedings in question should not be continued; therefore calls on the Court to draw the appropriate conclusions;3. Instructs its President immediately to forward this decision and the report of the committee responsible to the Bergamo District Court.[1] Case 101/63: Wagner v. Fohrmann and Krier [1964] ECR 195 and Case 149/85: Wybot v. Faure and others [1986] ECR 2391.[2] Article 10(a) of the Protocol on the Privileges and Immunities of the European Communities.--------------------------------------------------


Avis juridique important

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31998D0486

98/486/EC: Council Decision of 29 July 1998 concerning the approval of a Memorandum of Understanding between the European Community and the Dominican Republic on import protection for milk powder in the Dominican Republic

Official Journal L 218 , 06/08/1998 P. 0045 - 0045

COUNCIL DECISION of 29 July 1998 concerning the approval of a Memorandum of Understanding between the European Community and the Dominican Republic on import protection for milk powder in the Dominican Republic (98/486/EC)THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 113 in conjunction with Article 228(2) first sentence thereof,Having regard to the proposal from the Commission,Whereas the Dominican Republic has requested a rectification of its schedule under the Marrakech Agreement establishing the World Trade Organisation for eight tariff items;Whereas only one of these items, milk powder, is of economic interest to the Community;Whereas the Dominican Republic has offered a tariff quota of 32 000 tonnes of which 70 % would be reserved for the Community;Whereas the Community will manage its share of the tariff quota according to a mechanism of export licences as established by Community regulations,HAS DECIDED AS FOLLOWS:Article 1 The Memorandum of Understanding between the European Community and the Dominican Republic on import protection for milk powder in the Dominican Republic is hereby approved on behalf of the Community.The text of the Memorandum of Understanding is attached to this Decision.Article 2 The President of the Council is hereby authorised to designate the person empowered to sign the Memorandum of Understanding in order to bind the Community.Article 3 The Commission shall, in accordance with the procedure laid down in Article 30 of Council Regulation (EEC) No 804/68 of 27 June 1968 on the common organisation of the market in milk and milk products (1), adopt detailed rules for the implementation of paragraph 3 of the Memorandum of Understanding as referred to in Article 1.Article 4 This Decision shall be published in the Official Journal of the European Communities.Done at Brussels, 29 July 1998.For the CouncilThe PresidentW. SCHÜSSEL(1) OJ L 148, 28. 6. 1968, p. 13. Regulation as last amended by Regulation (EC) No 1587/96. (OJ L 206, 16. 8. 1996, p. 21).


title: 2014/614/EU: Decision of the European Parliament of 3 April 2014 on the closure of the accounts of the European Police Office for the financial year 2012

text:
               5.9.2014

               EN

               Official Journal of the European Union

               L 266/295

         DECISION OF THE EUROPEAN PARLIAMENT
   of 3 April 2014
   on the closure of the accounts of the European Police Office for the financial year 2012
   (2014/614/EU)
   THE EUROPEAN PARLIAMENT,

               —

               having regard to the final annual accounts of the European Police Office for the financial year 2012,

               —

               having regard to the Court of Auditors’ report on the annual accounts of the European Police Office for the financial year 2012, together with the Office’s replies (1),

               —

               having regard to the Council’s recommendation of 18 February 2014 (05849/2014 – C7-0054/2014),

               —

               having regard to Article 319 of the Treaty on the Functioning of the European Union,

               —

               having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2), and in particular Article 185 thereof,

               —

               having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (3), and in particular Article 208 thereof,

               —

               having regard to Council Decision 2009/371/JHA of 6 April 2009 establishing the European Police Office (Europol) (4), and in particular Article 43 thereof,

               —

               having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (5),

               —

               having regard to Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (6), and in particular Article 108 thereof,

               —

               having regard to Rule 77 of, and Annex VI to, its Rules of Procedure,

               —

               having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on the Civil Liberties, Justice and Home Affairs (A7-0179/2014),

               1.

               Approves the closure of the accounts of the European Police Office for the financial year 2012;

               2.

               Instructs its President to forward this Decision to the Director of the European Police Office, the Council, the Commission and the Court of Auditors, and to arrange for its publication in the Official Journal of the European Union (L series).

            The President

         Martin SCHULZ

            The Secretary-General

         Klaus WELLE

      (1)  OJ C 365, 13.12.2013, p. 236.

      (2)  OJ L 248, 16.9.2002, p. 1.

      (3)  OJ L 298, 26.10.2012, p. 1.

      (4)  OJ L 121, 15.5.2009, p. 37.

      (5)  OJ L 357, 31.12.2002, p. 72.

      (6)  OJ L 328, 7.12.2013, p. 42.


Avis juridique important

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31991D0315

91/315/EEC: Council Decision of 26 June 1991 setting up a programme of options specific to the remote and insular nature of Madeira and the Azores (Poseima)

Official Journal L 171 , 29/06/1991 P. 0010 - 0016

COUNCIL DECISION  of 26 June 1991  setting up a programme of options specific to the remote and insular nature of Madeira and the Azores (Poseima)  (91/315/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community, and in particular Articles 43, 113 and 235 thereof,Having regard to the Act of Accession of Spain and Portugal, and in particular Article 234 (3) 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 autonomous Portuguese regions of the Azores and Madeira belong politically and economically to the Community by virtue of the Act of Accession, which did, however, recognize some of their specific characteristics by allowing various isolated exceptions in the application of the common policies;Whereas the Member States, in a joint declaration annexed to the Act of Accession, called on the Community institutions to devote special attention to the development policies of the two archipelagos, 'the object of which is to overcome the handicaps of these regions, which arise from their geographical situation, far away from the mainland of Europe, their physical geographical features, the serious deficiency of infrastructures and their economic backwardness`;Whereas the European Parliament, in its resolution of 14 April 1989 on Community programmes to help the Portuguese autonomous island regions (1), considered that in view of their island status and highly peripheral situation the Azores and Madeira deserve special treatment from the Community;Whereas the Azores and Madeira suffer from a serious structural lack of development aggravated by a number of constraints (remoteness, isolation, small size, difficult terrain and climate) whose unchanging nature and combined impact have serious effects on their economic and social development and place these two archipelagos among the least-favoured regions of the Community; whereas these special constraints make it necessary to step up Community support in order to ensure that the Azores and Madeira are fully involved in the dynamic of the internal market; whereas this Community support takes the form of operations under the reformed Structural Funds (enjoying the priority given to the Objective 1 regions), but must also ensure that the special constraints affecting the Azores and Madeira are taken into account in the application of common policies, in accordance with the Community approach to the remoter regions, of which the adoption and implementation of the Poseidom programme for the French overseas departments is the first practical example;Whereas an overall, multi-sector approach is necessary to allow for the special constraints on the Azores and Madeira in the application of common policies; whereas a coherent line must be taken as part of an overall action programme involving legislative measures and financial commitments;Whereas, for the purposes of implementing this programme, the necessary legal acts will be adopted either by the Council or by the Commission, as appropriate, before 31 December 1992; whereas the application of certain measures in this programme could extend beyond the process of completing the internal market, given the permanent constraints which are a particular feature of the Azores and Madeira;Whereas this programme must be based on the twofold principle that the Azores and Madeira form an integral part of the Community and that the regional reality deriving from their particular geographical situation must be recognized;Whereas the measures contained in the programme must accordingly take into account the special characteristics and constraints of the Azores and Madeira without undermining the integrity and coherence of the Community legal order; whereas the economic effects of specific measures must therefore remain limited to the territory of the Azores and Madeira without affecting directly the functioning of the common market;Whereas Community policies already provide many instruments and programmes which could deal with some of the specific problems and constraints of the Azores and Madeira, notably concerning fisheries, energy, environment, the craft industry and research and development; whereas steps should be taken to put these instruments and programmes to best use in the Azores and Madeira, especially by ensuring that they reach these remote regions and by developing appropriate technical assistance measures;Whereas Community rules must take account of the specific nature of the Azores and Madeira and encourage their economic and social development, particularly in those areas where the fragile nature of island territories is particularly acute, such as transport, fisheries, taxation, the social sector, research and development, or the protection of the environment in view of the vulnerability of the Azores and Madeira to the risks of environmental or natural disasters;Whereas, with respect to taxation, the special characteristics of the Azores and Madeira can be catered for by allowing special indirect taxation arrangements compatible with the rules of the Treaty and capable of promoting their economic and social development;Whereas it is important, within the framework of the common transport policy guidelines, to provide regular transport links at the lowest possible cost to alleviate the drawbacks of remoteness and the island location; whereas air transport is an instrument of regional development and the most appropriate forms of greater liberalization should be sought, notably under partnership arrangements;Whereas the exceptional geographical situation of the Azores and Madeira in relation to sources of supply for products used as inputs in certain food sectors, which are essential for current consumption or processing in the two archipelagos, entails costs that are a severe handicap for these sectors; whereas there is a need, in this connection, to make special arrangements for the supply of these products within the limits of market needs for the two archipelagos in question and taking account of local production and traditional trade flows;Whereas the extreme remoteness of the Azores and Madeira in relation to sources of supply of refined petroleum products, coupled with the heavy reliance on these products to meet energy needs and the compartmentalization of the market, means that supply costs in the Azores and Madeira are much higher than in mainland Portugal; whereas these costs are at present borne by the regional budgets, which limits correspondingly their capability for action to promote economic and social development; whereas these higher costs should be offset by temporary Community aid tied to the application by the two regions of incentive programmes to promote investment in energy saving and the development of local, renewable energy sources to improve the energy supply and demand situation on these islands;Whereas free zones can be an appreciable instrument of economic development in the remote island regions of the Azores and Madeira; whereas customs measures may be appropriate regarding the arrangements applicable to the free zones in the Azores and Madeira, in view of their special geographical situation;Whereas the dependence of the Azores and Madeira on the outside world for supplies of steel products justifies special attention being paid to ensure that fair prices may be maintained for the products in question in the two archipelagos;Whereas the special production conditions in the Azores and Madeira require that particular attention be paid to applying the common agricultural policy to this region; whereas appropriate measures are needed to assist the development of the fruit and vegetable and flowers and live plant sectors; whereas these measures will have to promote the growing of tropical products in particular; whereas special attention will have to be given to Madeira bananas in view of their crucial economic and social importance for the island and with due account for aspects relating to ecological balance and the countryside; whereas other market and structural measures will also be required to support these traditional products, in view of the overwhelming importance of the milk sector in the economic activity of the Azores and its role, which is difficult to replace, as a factor in maintaining the working population in the archipelago;Whereas it is necessary to take measures in the fisheries sector in view of its economic and social importance for the two archipelagos;Whereas, in view of the considerable social importance of maintaining craft activities in the two regions, specific Community measures should be taken to fit in with those already planned under the Community support framework; whereas these measures should aim at promoting vocational training, access to new technology and the use of such technology, and access to new markets;Whereas the preparation, implementation, monitoring and evaluation of the measures provided for in this programme require a partnership between the Commission and the competent national and regional authorities; whereas this partnership must permit complementarity between the measures laid down in the programme and those applied at national and regional level;Whereas Portugal and the regions concerned must take account of the measures and operations under this programme in drafting future regional development plans; whereas the Commission, within the scope of its powers, will take steps to ensure that this programme is consistent with the operations of the Structural Funds and other Community financial instruments,HAS DECIDED AS FOLLOWS: Article 1 1. An action programme for Madeira and the Azores, known as Poseima (Programme of options specific to the remote and insular nature of Madeira and the Azores) and set out in the Annex, is hereby established. This programme shall cover regulatory measures and financial commitments.2. Within the context of the powers conferred upon it by the Treaty, the Council shall adopt the provisions necessary for the execution of this programme and invite the Commission to submit the relevant proposals as soon as possible. Article 2 The financial resources required to implement the measures relating to agricultural structures, energy and the craft industry appearing in this programme shall be determined in the annual budgetary procedures. Article 3 This Decision shall take effect on 1 July 1991. Article 4 This Decision shall be published in the Official Journal of the European Communities. Done at Luxembourg, 26 June 1991.For the Council The President R. STEICHEN (1) OJ No C 81, 26. 3. 1991, p. 8.(2) OJ No C 158, 17. 6. 1991.(3) Opinion delivered on 30 May 1991, (not yet published in the Official Journal).(4) OJ No C 120, 16. 5. 1989, p. 321.ANNEX PROGRAMME OF OPTIONS SPECIFIC TO THE REMOTE AND INSULAR NATURE OF MADEIRA AND THE AZORES (POSEIMA) TITLE I General principles >TABLE>TITLE II Optimum use of existing policies and instruments >TABLE>TITLE III Application of common policies in the Azores and Madeira >TABLE>TITLE IV Specific measures to mitigate the effects of the exceptional geographical situation >TABLE>TITLE V Specific measures to support products of Madeira and the Azores >TABLE>TITLE VI Final provision >TABLE>(1) OJ No L 376, 31. 12. 1986, p. 7.(2) OJ No L 380, 31. 12. 1990, p. 1.(3) OJ No L 388, 30. 12. 1989, p. 1.