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31983D0077

83/77/EEC: Commission Decision of 9 February 1983 amending the Decisions on the agricultural advisory committees

Official Journal L 051 , 24/02/1983 P. 0034 - 0041 Spanish special edition: Chapter 03 Volume 27 P. 0034  Portuguese special edition Chapter 03 Volume 27 P. 0034

*****COMMISSION  DECISION  of 9 February 1983  amending the Decisions on the agricultural advisory committees  (83/77/EEC)  THE COMMISSION OF THE EUROPEAN  COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Whereas the rules on the composition and operation of the advisory committees for the various agricultural sectors were adopted by several Commission Decisions;  Whereas experience of the working of the agricultural advisory committees has shown that the rules on their composition require adjustment, particularly as regards the setting up for sub-sections and the replacement of absent members;  Whereas, for the sake of clarity and simplicity, all the amendments should be brought together in a single text and Commission Decisions 82/128/EEC (1) and 82/284/EEC (2) should consequently be repealed,  HAS DECIDED AS FOLLOWS:  Article 1  Articles 5, 6 and 7 of the following Decisions:  - Decision 73/414/EEC on the Advisory Committee on Cereals (3),  - Decision 73/416/EEC on the Advisory Committee on Milk and Milk Products (3),  - Decision 73/417/EEC on the Advisory Committee on Beef and Veal (3),  - Decision 73/418/EEC on the Advisory Committee on Pigmeat (3),  - Decision 73/419/EEC on the Advisory Committee on Poultrymeat (3),  - Decision 73/420/EEC on the Advisory Committee on Eggs (3),  - Decision 73/423/EEC on the Advisory Committee on Fresh and Processed Fruit and Vegetables (3),  - Decision 73/424/EEC on the Advisory Committee on Wine (3),  - Decision 73/427/EEC on the Advisory Committee on Live Plants (3),  - Decision 74/71/EEC on the Advisory Committee on Seeds (4),  - Decision 76/784/EEC on the Advisory Committee on Questions of Agricultural Structure Policy (5),  - Decision 81/376/EEC on the Advisory Committee on Sheepmeat and Goatmeat (6),  as last amended by Decision 82/128/EEC, are hereby replaced by the following:  'Article 5  1. After consulting the Commission, the Committee shall elect a chairman for a period of three years.  The chairman shall be elected, in the case of the first ballot, by a two-thirds majority of the members present and, in the case of subsequent ballots, by a simple majority of the members present. In the event of a tie, the Commission shall provide a chairman on a temporary basis.  2. The Committee shall elect two vice-chairmen for a period of three years.  The vice-chairmen may not represent the same interest as the chairman.  The election shall take place in accordance with the procedure laid down in paragraph 1.  The Committee may, in accordance with the same procedure, elect other officers. In that case, the officers other than the chairman shall include not more than one representative of each interest represented on the Committee.  The officers shall prepare and organize the work of the Committee.  Article 6  1. Only the Commission representatives, the members of the Committee, or persons replacing them in their absence, and persons invited in accordance with paragraphs 3 and 4 may participate in or attend meetings.  2. Should a member be unable to attend a meeting, the organization or organizations to which a seat is allocated may appoint a person to take his place. This person shall be selected from a list drawn up by mutual agreement between the Commission and the organization or organizations in question and containing a number of names equal to half the total numbers of members representing the organization or organizations in question. This number shall be not less than one and not more than 10.  The secretariat of the Committee must be informed of such replacement of a member at least seven days before a meeting.  3. At the request of an organization to which one or more seats are allocated, the chairman may, in agreement with the Commission staff, invite its general secretary or a member of its secretariat to attend the meetings of the Committee as an observer.  Should he be unable to attend, however, the general secretary may have his seat as an observer taken by another person designated by him.  Observers shall not have the right to speak. They may, however, be invited to do so by the chairman in agreement with the Commission staff.  4. At the request of an organization to which one or more seats are allocated, and when the matters on the agenda are of a highly technical nature outside the normal framework of the deliberations of the Committee, the chairman may, in agreement with the Commission staff, invite one or more experts to take part in the deliberations of the Committee.  The Commission may, on its own initiative, invite any person particularly well qualified in one of the subjects on the agenda to take part in the deliberations of the Committee as an expert.  However, experts shall participate only in the discussion of the matter concerning which they were invited to attend.  Article 7  In agreement with the Commission staff, the Committee may set up working groups to facilitate its work.'  Article 2  Articles 5, 6 and 7 of Decisions 73/415/EEC on the special Rice Section of the Advisory Committee on Cereals (1) and 74/72/EEC on the special Silkworm Section of the Advisory Committee on Flax and Hemp (2), as last amended by Decision 82/128/EEC, are hereby replaced by the following:  'Article 5  1. After consulting the Commission, the Section shall elect a chairman for a period of three years.  The chairman shall be elected, in the case of the first ballot, by a two-thirds majority of the members present and, in the case of subsequent ballots, by a simple majority of the members present. In the event of a tie, the Commission shall provide a chairman on a temporary basis.  2. The Section shall elect two vice-chairmen for a period of three years.  The vice-chairmen may not represent the same interest as the chairman.  The election shall take place in accordance with the procedure laid down in paragraph 1.  The Section may, in accordance with the same procedure, elect other officers. In that case, the officers other than the chairman shall include not more than one representative of each interest represented on the Section.  The officers shall prepare and organize the work of the Section.  Article 6  1. Only the Commission representatives, the members of the Sections, or persons replacing them in their absence, and persons invited in accordance with paragraphs 3 and 4 may participate in or attend meetings.  2. Should a member be unable to attend a meeting, the organization or organizations to which a seat is allocated may appoint a person to take his place. This person shall be selected from a list drawn up by mutual agreement between the Commission and the organization or organizations in question and containing a number of names equal to half the total numbers of members representing the organization or organizations in question. This number shall be not less than one and not more than 10.  The secretariat of the Section must be informed of such replacement of a member at least seven days before a meeting.  3. At the request of an organization to which one or more seats are allocated, the chairman may, in agreement with the Commission staff, invite its general secretary or a member of its secretariat to attend the meetings of the Section as an observer.  Should he be unable to attend, however, the general secretary may have his seat as an observer taken by another person designated by him.  Observers shall not have the right to speak. They may, however, be invited to do so by the chairman in agreement with the Commission staff.  4. At the request of an organization to which one or more seats are allocated, and when the matters on the agenda are of a highly technical nature outside the normal framework of the deliberations of the Section, the chairman may, in agreement with the Commission staff, invite one or more experts to take part in the deliberations of the Section.  The Commission may, on its own initiative, invite any person particularly well qualified in one of the subjects on the agenda to take part in the deliberations of the Section as an expert.  However, experts shall participate only in the discussion of the matter concerning which they were invited to attend.  Article 7  In agreement with the Commission staff, the Section may set up working groups to facilitate its work.'  Article 3  Articles 5, 6 and 7 of Decision 73/421/EEC on the Advisory Committee on Oils and Fats (1), as last amended by Decision 82/128/EEC, are hereby replaced by the following:  'Article 5  After consulting the Commission, each Section shall elect a chairman and a vice-chairman for a period of three years.  The vice-chairman may not represent the same interest as the chairman.  Election shall be, in the case of the first ballot, by a two-thirds majority of the members present and, in the case of subsequent ballots, by a simple majority of the members present. In the event of a tie, the Commission shall provide a chairman on a temporary basis.  The chairmen of the two Sections shall alternately chair the Committee for half of its term of office.  The Committee or Section may, in accordance with the same procedure, elect other officers. In that case, the officers other than the chairman shall include not more than one representative of each interest represented on the Committee or Section.  The officers shall prepare and organize the work of the Committee or Sections.  Article 6  1. Only the Commission representatives, the members of the Committee or Sections, or persons replacing them in their absence, and persons invited in accordance with paragraphs 3 and 4 may participate in or attend meetings.  2. Should a member be unable to attend a meeting, the organization or organizations to which a seat is allocated may appoint a person to take his place. This person shall be selected from a list drawn up by mutual agreement between the Commission and the organization or organizations in question and containing a number of names equal to half the total numbers of members representing the organization or organizations in question.  This number shall be not less than one and not more than 10.  The secretariat of the Committee must be informed of such replacement of a member at least seven days before a meeting.  3. At the request of an organization to which one or more seats are allocated, the chairman may, in agreement with the Commission staff, invite its general secretary or a member of its secretariat to attend the meetings of the Committee or Sections as an observer.  Should he be unable to attend, however, the general secretary may have his seat as an observer taken by another person designated by him.  Observers shall not have the right to speak. They may, however, be invited to do so by the chairman in agreement with the Commission staff.  4. At the request of an organization to which one or more seats are allocated, and when the matters on the agenda are of a highly technical nature outside the normal framework of the deliberations of the Committee or Section, the chairman may, in agreement with the Commission staff, invite one or more experts to take part in the deliberations of the Committee or Section.  The Commission may, on its own initiative, invite any person particularly well qualified in one of the subjects on the agenda to take part in the deliberations of the Committee or Sections as an expert.  However, experts shall participate only in the discussion of the matter concerning which they were invited to attend.  Article 7  In agreement with the Commission staff, the Committee or Sections may set up working groups to facilitate their work.'  Article 4  Articles 6, 7 and 8 of the following Decisions:  - Decision 73/422/EEC on the Advisory Committee on Sugar (1),  - Decision 73/426/EEC on the Advisory Committee on Hops (1),  - Decision 73/428/EEC on the Advisory Committee on Flax and Hemp (1),  as last amended by Decisions 82/128/EEC and 82/284/EEC, are hereby replaced by the following:  'Article 6  1. After consulting the Commission, the Committee shall elect a chairman for a period of three years.  The chairman shall be elected, in the case of the first ballot, by a two-thirds majority of the members present and, in the case of subsequent ballots, by a simple majority of the members present. In the event of a tie, the Commission shall provide a chairman on a temporary basis.  2. The Committee shall elect two vice-chairmen for a period of three years. The vice-chairmen may not represent the same interest as the chairman.  The election shall take place in accordance with the procedure laid down in paragraph 1.  The Committee may, in accordance with the same procedure, elect other officers. In that case, the officers other than the chairman shall include not more than one representative of each interest represented on the Committee.  The officers shall prepare and organize the work of the Committee.  3. The Joint Working Party shall elect from among its members a chairman and a vice-chairman for a period of one year. The election shall take place in accordance with the procedure laid down in paragraph 1.  The vice-chairman may not represent the same interest as the chairman. They shall be chosen alternately from among the two interests represented.  Article 7  1. Only the Commission representatives, the members of the Committees or persons replacing them in their absence, and persons invited in accordance with paragraphs 3, 4 and 7 may participate in or attend meetings.  2. Only the Commission representatives, the members of the Joint Working Party or persons replacing them in their absence, the chairman of the Committee and persons invited in accordance with paragraphs 5 and 7 may participate in or attend meetings of the Joint Working Party.  3. Should a Committee member be unable to attend a meeting, the organization or organizations to which a seat is allocated may appoint a person to take his place. This person shall be selected from a list drawn up by mutual agreement between the Commission and the organization or organizations in question and containing a number of names equal to half the total number of members representing the organization or organizations in question.  This number shall be not less than one and not more than 10.  The secretariat of the Committee must be informed of such replacement of a member at least seven days before a meeting.  4. At the request of an organization to which one or more seats are allocated, the chairman may, in agreement with the Commission staff, invite its general secretary or a member of its secretariat to attend the meetings of the Committee as an observer.  Should he be unable to attend, however, the general secretary may have his seat as an observer taken by another person designated by him.  5. At the request of an organization to which one or more seats are allocated in the Joint Working Party, the chairman of the Joint Working Party may invite its general secretary or a member of its secretariat to attend the meetings of the Joint Working Party as an observer.  Should he be unable to attend, however, the general secretary may have his seat as an observer taken by another person designated by him.  6. Observers shall not have the right to speak. They may, however, be invited to do so by the chairman in agreement with the Commission staff.  7. At the request of an organization to which one or more seats are allocated, and when the matters on the agenda are of a highly technical nature outside the normal framework of the deliberations of the Committee or Joint Working Party, the chairman may, in agreement with the Commission staff, invite one or more experts to take part in the deliberations of the Committee or Joint Working Party.  The Commission may, on its own initiative, invite any person particularly well qualified in one of the subjects on the agenda to take part in the deliberations of the Committee or Joint Working Party as an expert.  However, experts shall participate only in the discussion of the matter concerning which they were invited to attend.  Article 8  In agreement with the Commission staff, the Committee or Joint Working Party may set up working groups to facilitate its work.'  Article 5  Articles 6, 7 and 8 of Decision 73/425/EEC on the Advisory Committee on Raw Tobacco (1), as last amended by Decision 82/128/EEC, are hereby replaced by the following:  'Article 6  1. After consulting the Commission, the Committee shall elect a chairman for a period of three years.  The chairman shall be elected, in the case of the first ballot, by a two-thirds majority of the members present and, in the case of subsequent ballots, by a simple majority of the members present. In the event of a tie, the Commission shall provide a chairman on a temporary basis.  2. The Committee shall elect two vice-chairmen for a period of three years. The vice-chairman may not represent the same interest as the chairman.  The election shall take place in accordance with the procedure laid down in paragraph 1.  The Committee may, in accordance with the same procedure, elect other officers. In that case, the officers other than the chairman shall include not more than one representative of each interest represented on the Committee.  The officers shall prepare and organize the work of the Committee.  3. The Joint Working Party shall elect from among its members a chairman and a vice-chairman for a period of one year. The election shall take place in accordance with the procedure laid down in paragraph 1.  The vice-chairman may not represent the same interest as the chairman. They shall be chosen alternately from among the two interests represented.  Article 7  1. Only the Commission representatives, the members of the Committees or persons replacing them in their absence, and persons invited in accordance with paragraphs 3, 4 and 7 may participate in or attend meetings.  2. Only the Commission representatives, the members of the Joint Working Party or persons replacing them in their absence, the chairman of the Committee and persons invited in accordance with paragraphs 5 and 7 may participate in or attend meetings of the Joint Working Party.  3. Should a Committee member be unable to attend a meeting, the organization or organizations to which a seat is allocated may appoint a person to take his place. This person shall be selected from a list drawn up by mutual agreement between the Commission and the organization or organizations in question and containing a number of names equal to half the total number of members representing the organization or organizations in question.  This number shall be not less than one and not more than 10.  Each of the members representing public undertakings may be replaced, on submission of written notification by the public undertaking which they represent.  The secretariat of the Committee must be informed of such replacement of a member at least seven days before a meeting.  4. At the request of an organization to which one or more seats are allocated in the Committee, the chairman of the Committee may, in agreement with the Commission staff, invite its general secretary or a member of its secretariat to attend the meetings of the Committee as an observer.  Should he be unable to attend, however, the general secretary may have his seat as an observer taken by another person designated by him. Observers shall not have the right to speak. They may, however, be invited to do so by the chairman in agreement with the Commission staff.  5. At the request of an organization to which one or more seats are allocated in the Joint Working Party, the chairman of the Joint Working Party may, invite its general secretary or a member of its secretariat to attend the meetings of the Joint Working Party as an observer.  Should he be unable to attend, however, the general secretary may have his seat as an observer taken by another person designated by him.  6. Observers shall not have the right to speak. They may, however, be invited to do so by the chairman in agreement with the Commission staff.  7. At the request of an organization to which one or more seats are allocated, and when the matters on the agenda are of a highly technical nature outside the normal framework of the deliberations of the Committee or Joint Working Party, the chairman may, in agreement with the Commission staff, invite one or more experts to take part in the deliberations of the Committee or Joint Working Party.  The Commission may, on its own initiative, invite any person particularly well qualified in one of the subjects on the agenda to take part in the deliberations of the Committee or Joint Working Party as an expert.  However, experts shall participate only in the discussion of the matter concerning which they were invited to attend.  Article 8  In agreement with the Commission staff, the Committee or Joint Working Party may set up working groups to facilitate its work.'  Article 6  Articles 2, 6 and 7 of Decision 77/532/EEC setting up an Advisory Committee on Feedingstuffs (1), as last amended by Decision 82/128/EEC, are hereby replaced by the following:  'Article 2  The Committee shall set up:  - a standing working group on statistics,  - a standing working group on proteins,  - a standing working group on dehydrated fodder,  - a standing working group on peas and field beans.  In agreement with the Commission staff, the Committee may set up other working groups to facilitate its work.'  'Article 6  1. After consulting the Commission, the Committee shall elect a chairman for a period of three years.  The chairman shall be elected, in the case of the first ballot, by a two-thirds majority of the members present and, in the case of subsequent ballots, by a simple majority of the members present. In the event of a tie, the Commission shall provide a chairman on a temporary basis.  2. The Committee shall elect two vice-chairmen for a period of three years. The vice-chairmen may not represent the same interest as the chairman.  The election shall take place in accordance with the procedure laid down in paragraph 1.  The Committee may, in accordance with the same procedure, elect other officers. In that case, the officers other than the chairman shall include not more than one representative of each interest represented on the Committee.  The officers shall prepare and organize the work of the Committee.  Article 7  1. Only the Commission representatives, the members of the Committee, or persons replacing them in their absence, and persons invited in accordance with paragraphs 3 and 4 may participate in or attend meetings.  2. Should a member be unable to attend a meeting, the organization or organizations to which a seat is allocated may appoint a person to take his place. This person shall be selected from a list drawn up by mutual agreement between the Commission and the organization or organizations in question and containing a number of names equal to half the total number of members representing the organization or organizations in question.  This number shall be not less than one and not more than 10.  The secretariat of the Committee must be informed of such replacement of a member at least seven days before a meeting.  3. At the request of an organization to which one or more seats are allocated on the Committee, the chairman may, in agreement with the Commission staff, invite its general secretary or a member of its secretariat to attend the meetings of the Committee as an observer.  Should he be unable to attend, however, the general secretary may have his seat as an observer taken by another person designated by him.  Observers shall not have the right to speak. They may, however, be invited to do so by the chairman in agreement with the Commission staff.  4. At the request of an organization to which one or more seats are allocated, and when the matters on the agenda are of a highly technical nature outside the normal framework of the deliberations of the Committee, the chairman may, in agreement with the Commission staff, invite one or more experts to take part in the deliberations of the Committee.  The Commission may, on its own initiative, invite any person particularly well qualified in one of the subjects on the agenda to take part in the deliberations of the Committee as an expert.  However, experts shall participate only in the discussion of the matter concerning which they were invited to attend.'  Article 7  Articles 5, 6 and 7 of Decision 76/410/EEC setting up the Advisory Committee on Social Questions affecting Farmers and the Members of their Families (1), as last amended by Decision 82/128/EEC, are hereby replaced by the following:  'Article 5  1. After consulting the Commission, the Committee shall elect a chairman for a period of three years.  The chairman shall be elected, in the case of the first ballot, by a two-thirds majority of the members present and, in the case of subsequent ballots, by a simple majority of the members present. In the event of a tie, the Commission shall provide a chairman on a temporary basis.  2. The Committee shall elect two vice-chairmen for a period of three years. The vice-chairmen may not represent the same interest as the chairman.  The election shall take place in accordance with the procedure laid down in paragraph 1.  The officers shall prepare and organize the work of the Committee.  Article 6  1. Only the Commission representatives, the members of the Committee, or persons replacing them in their absence, and persons invited in accordance with paragraphs 3 and 4 may participate in or attend meetings.  2. Should a member be unable to attend a meeting, the organization or organizations to which a seat is allocated may appoint a person to take his place. This person shall be selected from a list drawn up by mutual agreement between the Commission and the organization or organizations in question and containing a number of names equal to half the total number of members representing the organization or organizations in question.  This number shall be not less than one and not more than 10.  The secretariat of the Committee must be informed of such replacement of a member at least seven days before a meeting.  3. At the request of an organization to which one or more seats are allocated, the chairman may, in agreement with the Commission staff, invite its general secretary or a member of its secretariat to attend the meetings of the Committee as an observer. Should he be unable to attend, however, the general secretary may have his seat as an observer taken by another person designated by him.  Observers shall not have the right to speak. They may, however, be invited to do so by the chairman in agreement with the Commission staff.  4. At the request of an organization to which one or more seats are allocated, and when the matters on the agenda are of a highly technical nature outside the normal framework of the deliberations of the Committee, the chairman may, in agreement with the Commission staff, invite one or more experts to take part in the deliberations of the Committee.  The Commission may, on its own initiative, invite any person particularly well qualified in one of the subjects on the agenda to take part in the deliberations of the Committee as an expert.  However, experts shall participate only in the discussion of the matter concerning which they were invited to attend.  Article 7  In agreement with the Commission staff, the Committee may set up working groups to facilitate its work.'  Article 8  In the Danish texts of the Decisions on the agricultural advisory committees and the instruments amending those Decisions, the term 'udvalg' is hereby replaced by 'komité'.  Article 9  Decisions 82/128/EEC and 82/284/EEC are hereby repealed.  Article 10  This Decision shall take effect on 9 February 1983.  Done at Brussels, 9 February 1983.  For the Commission  Poul DALSAGER  Member of the Commission  (1) OJ No L 58, 2. 3. 1982, p. 26.  (2) OJ No L 126, 8. 5. 1982, p. 25.  (3) OJ No L 355, 24. 12. 1973.  (4) OJ No L 52, 23. 2. 1974.  (5) OJ No L 273, 6. 10. 1976.  (6) OJ No L 145, 3. 6. 1981.  (1) OJ No L 355, 24. 12. 1973.  (2) OJ No L 52, 23. 2. 1974.  (1) OJ No L 355, 24. 12. 1973.  (1) OJ No L 355, 24. 12. 1973.  (1) OJ No L 355, 24. 12. 1973.  (1) OJ No L 211, 19. 8. 1977.  (1) OJ No L 106, 23. 4. 1976.


title: 2010/757/EU: Council Decision of 18 November 2010 designating the European Capital of Culture for the year 2015 in Belgium

text:
               8.12.2010

               EN

               Official Journal of the European Union

               L 322/42

         COUNCIL DECISION
   of 18 November 2010
   designating the European Capital of Culture for the year 2015 in Belgium
   (2010/757/EU)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Decision No 1622/2006/EC of the European Parliament and of the Council of 24 October 2006 establishing a Community action for the European Capital of Culture event for the years 2007 to 2019 (1), and in particular Article 9(3) thereof,
   Having regard to the recommendation from the European Commission,
   Having regard to the Selection Panel reports of February 2010 regarding the selection process of the European Capitals of Culture in Belgium,
   Whereas:
   Considering that the criteria referred to in Article 4 of Decision No 1622/2006/EC are entirely fulfilled,
   HAS ADOPTED THIS DECISION:
   Article 1
   Mons is designated as ‘European Capital of Culture 2015’ in Belgium.
   Article 2
   This Decision shall enter into force on the day following its publication in the Official Journal of the European Union.

      Done at Brussels, 18 November 2010.

            For the Council

            The President

         F. LAANAN

      (1)  OJ L 304, 3.11.2006, p. 1.


title: 2004/828/EC: Council Decision of 2 November 2004 concerning the signature of the Agreement between the European Community and the Principality of Andorra 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 signature of the accompanying Memorandum of Understanding

text:
               4.12.2004

               EN

               Official Journal of the European Union

               L 359/32

         COUNCIL DECISION
   of 2 November 2004
   concerning the signature of the Agreement between the European Community and the Principality of Andorra 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 signature of the accompanying Memorandum of Understanding
   (2004/828/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 Andorra 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 Andorra.

               (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 1 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 Andorra providing for measures equivalent to those laid down in Council Directive 2003/48/EC (1) 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 19(2) of the Agreement and the last paragraph of the Memorandum of Understanding.
   The Memorandum of Understanding is approved by the Council.
   The text 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, 2 November 2004.

            For the Council

            The President

         B. R. BOT

      (1)  OJ L 157, 26.6.2003, p.38.
   AGREEMENT
   between the European Community and the Principality of Andorra 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,
   and
   THE PRINCIPALITY OF ANDORRA,
   hereinafter referred to as ‘Contracting Party’ or ‘Contracting Parties’ as the context may require,
   With a view to introducing 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’, within a framework of cooperation which takes account of the legitimate interests of both Contracting Parties and in a context where other third countries in a situation similar to that of the Principality of Andorra will also be applying measures equivalent to the Directive,
   HAVE AGREED AS FOLLOWS:
   Article 1
   Aim
   1.   Within a framework of cooperation between the European Community and the Principality of Andorra savings income in the form of interest payments made in the Principality of Andorra to beneficial owners who are individuals identified as residents of a Member State of the European Community in accordance with the procedures laid down in Article 3 shall be subject to a withholding tax to be levied by paying agents established on the territory of the Principality of Andorra under the conditions laid down in Article 7.
   This withholding tax shall be levied unless the voluntary disclosure measures are applied in accordance with the rules set out in Article 9. The income corresponding to the amount of withholding tax levied in accordance with Articles 7 and 9 shall be shared between the Member States of the European Community and the Principality of Andorra according to the rules set out in Article 8.
   To ensure that this Agreement is equivalent to the Directive, these measures shall be supplemented by rules on the exchange of information on request set out in Article 12 and by the consultation and review procedures described in Article 13.
   2.   The Contracting Parties shall take the necessary measures to implement this Agreement. The Principality of Andorra shall in particular take the necessary measures to ensure the tasks required to implement this Agreement are carried out, irrespective of the place of establishment of the debtor of the debt claim which produces the interest, by the paying agents established on its territory, and shall expressly provide for provisions on procedures and penalties.
   Article 2
   Definition of beneficial owner
   1.   For the purposes of this Agreement, ‘beneficial owner’ means any individual who receives an interest payment or any individual for whom an interest payment is secured, unless he provides proof that this payment has not been made or secured on his own account, where:

               (a)

               he acts as a paying agent within the meaning of Article 4; or

               (b)

               he acts on behalf of a legal person, an entity whose profits are taxed under the general arrangements for business taxation, an undertaking for collective investment in transferable securities established in a Member State of the European Community or in the Principality of Andorra; or

               (c)

               he acts on behalf of another individual who is the beneficial owner and informs the paying agent of the identity of this beneficial owner in accordance with Article 3(1).

         2.   Where a paying agent possesses information suggesting the individual receiving an interest payment or for whom an interest payment is secured may not be the beneficial owner, it must take reasonable measures to establish the identity of the beneficial owner in accordance with Article 3(1). If the paying agent is not able to identify the beneficial owner, it shall treat the individual in question as the beneficial owner.
   Article 3
   Identity and residence of beneficial owners
   1.   The paying agent shall establish the identity of the beneficial owner in the form of his name, forename and address according to the anti-money-laundering provisions applying in the Principality of Andorra.
   2.   The paying agent shall establish the residence of the beneficial owner on the basis of rules which may vary according to the time at which the relations between the paying agent and the beneficial owner of the interest are entered into. Subject to the conditions set out below residence shall be considered to be in the country where the beneficial owner has his permanent address:

               (a)

               for contractual relations entered into before 1 January 2004, the paying agent shall establish the residence of the beneficial owner according to the anti-money-laundering provisions applying in the Principality of Andorra;

               (b)

               for contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after 1 January 2004, the paying agent shall establish the residence of the beneficial owner on the basis of the address mentioned in the official identity document or, if necessary, on the basis of any documentary proof presented by the beneficial owner and according to the following procedure: for individuals presenting an official identity document issued by a Member State of the European Community who declare that they are resident in a State which is not a Member of the European Community, residence shall be established by means of a residence certificate or a document authorising residence issued by the competent authority of that third country in which the individual declares he is resident. If such a certificate of residence or document authorising residence cannot be provided, residence shall be considered to be in the Member State of the European Community which issued the official identity document.

         Article 4
   Definition of paying agent
   For the purposes of this Agreement, ‘paying agent’ means any economic operator established in the Principality of Andorra who pays interest to, or secures the payment of interest for the immediate benefit of, the beneficial owner, whether the operator is the debtor of the debt claim which produces the interest or the operator charged by the debtor or the beneficial owner with paying interest or securing payment of the interest.
   Article 5
   Definition of competent authority
   1.   For the purposes of this Agreement the ‘competent authorities’ of the Contracting Parties means those listed in Annex I.
   2.   For third countries, the competent authority is that defined for the purposes of bilateral or multilateral tax conventions or, failing that, such other authority as is competent to issue certificates of residence for tax purposes.
   Article 6
   Definition of interest payment
   1.   For the purposes of this Agreement, ‘interest payment’ means:

               (a)

               interest paid or credited to an account relating to debt claims of any kind, 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; penalty charges for late payment shall not be regarded as interest payments;

               (b)

               interest accrued or capitalised on 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 the Directive distributed by:

                           (i)

                           undertakings for collective investment established in a Member State of the European Community or in the Principality of Andorra;

                           (ii)

                           entities which qualify for the option under Article 4(3) of the Directive;

                           (iii)

                           undertakings for collective investment established outside the territory referred to in Article 17;

               (d)

               income realised on 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 established in a Member State of the European Community or in the Principality of Andorra;

                           (ii)

                           entities which qualify for the option under Article 4(3) of the Directive;

                           (iii)

                           undertakings for collective investment established outside the territory referred to in Article 17.

         However, the Principality of Andorra shall have the option of including income mentioned under (d) in the definition of interest payment only to the extent that such income corresponds to gains directly or indirectly deriving from interest payments within the meaning of (a) and (b).
   2.   As regards paragraph 1(c) and (d), when a paying agent possesses no information concerning the proportion of the income which derives from interest payments, the total amount of the income shall be considered to be an interest payment.
   3.   As regards paragraph 1(d), when a paying agent possesses no information concerning the percentage of the assets invested in debt claims or in shares or units defined in that paragraph, that percentage shall be considered to be more than 40 %. Where it 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.   As regards paragraph 1(b) and (d), the Principality of Andorra shall have the option of requiring paying agents in its territory to annualise the interest over a period of time which may not exceed one year, and treating such annualised interest as an interest payment even if no sale, redemption or refund occurs during this period.
   5.   Income derived from undertakings or entities that have invested up to 15 % of their assets in debt-claims within the meaning of paragraph 1(a) are not considered as a payment of interest within the meaning of paragraph 1(c) and (d).
   6.   From 1 January 2011, the percentage referred to in paragraph 1(d) and paragraph 3 shall be 25 %.
   7.   The percentages referred to in paragraph 1(d) and paragraph 5 shall be determined by reference to the investment policy laid down in the fund rules or instruments of incorporation of the undertakings or entities concerned and failing that, by reference to the actual composition of the assets of the undertakings or entities concerned.
   Article 7
   Withholding tax
   1.   Where the beneficial owner of the interest is resident in a Member State of the European Community, the Principality of Andorra shall levy a withholding tax at a rate of 15 % in the first three years of application of this Agreement, 20 % in the subsequent three years and 35 % thereafter.
   2.   The paying agent shall levy withholding tax as follows:

               (a)

               in the case of an interest payment within the meaning of Article 6(1)(a): on the amount of interest paid or credited;

               (b)

               in the case of an interest payment within the meaning of Article 6(1)(b) or (d): on the amount of interest or income referred to in those paragraphs or by means of a levy of equivalent effect to be borne by the recipient on the full amount of the proceeds of the sale, redemption or refund;

               (c)

               in the case of an interest payment within the meaning of Article 6(1)(c): on the amount of income referred to in that paragraph;

               (d)

               where the Principality of Andorra exercises the option under Article 6(4): on the amount of annualised interest.

         3.   For the purposes of points (a) and (b) of paragraph 2, withholding tax shall be levied pro rata to the period of holding of the debt claim by the beneficial owner. When the paying agent is unable to determine the period of holding on the basis of information in its possession, it shall treat the beneficial owner as having held the debt claim throughout its period of existence unless he provides evidence of the date of acquisition.
   4.   Tax imposed on and tax withheld on an interest payment other than the withholding tax provided for under this Agreement shall be deducted from the withholding tax calculated in accordance with paragraphs 1 to 3 on the same interest payment.
   5.   Subject to the provisions of Article 10, the levying of withholding tax by a paying agent established in the Principality of Andorra shall not preclude the Member State of the European Community of residence for tax purposes of the beneficial owner from taxing the income in accordance with its national law.
   Where a taxpayer declares income from interest paid by a paying agent established in the Principality of Andorra to the tax authorities of the Member State of the European Community where he resides, this income shall be taxed at the same rate as that applying to interest earned in this Member State.
   Article 8
   Revenue sharing
   1.   The Principality of Andorra shall retain 25 % of its revenue from the withholding tax referred to in Article 7 and transfer 75 % to the Member State of the European Community of residence of the beneficial owner.
   2.   Such transfers shall take place in one single operation for each Member State for each calendar year at the latest within a period of six months following the end of the calendar year in which the tax was levied.
   The Principality of Andorra shall take the necessary measures to ensure the proper functioning of the revenue-sharing system.
   Article 9
   Voluntary disclosure
   1.   The Principality of Andorra shall provide for a procedure allowing beneficial owners not to bear the withholding tax referred to Article 7 where the beneficial owner provides his paying agent with a certificate drawn up in his name by the competent authority of his Member State of residence in accordance with paragraph 2 of this Article.
   2.   At the request of the beneficial owner, the competent authority of his Member State of residence shall issue a certificate containing the following information:

               (a)

               the name, forename, address and tax identification number or, failing such, the date and place of birth of the beneficial owner;

               (b)

               the name and address of the paying agent;

               (c)

               the account number of the beneficial owner or, where there is none, the identification of the security.

         This certificate shall be valid for a period not exceeding three years. It shall be issued to any beneficial owner who requests it within two months of the date of submission of the request.
   Article 10
   Elimination of double taxation
   1.   The Member State of the European Community of residence for tax purposes of the beneficial owner shall ensure the elimination of any double taxation which might result from the imposition of the withholding tax referred to in Article 7, in accordance with paragraphs 2 and 3 of this Article.
   2.   If interest received by a beneficial owner has been subject to the withholding tax referred to in Article 7 in the Principality of Andorra, the Member State of the European Community of residence for tax purposes of the beneficial owner shall grant him, in accordance with its national law, a tax credit equal to the amount of tax withheld. Where this amount exceeds the amount of tax due in accordance with its national law on the total amount of interest subject to withholding tax, the Member State of residence for tax purposes shall repay the excess amount of tax withheld to the beneficial owner.
   3.   If, in addition to the withholding tax referred to in Article 7, interest received by a beneficial owner has been subject to any other type of withholding tax and the Member State of the European Community of residence for tax purposes grants a tax credit for such withholding tax in accordance with its national law or double taxation conventions, such other withholding tax shall be credited before the procedure in paragraph 2 is applied.
   4.   The Member State of the European Community of residence for tax purposes of the beneficial owner may replace the tax credit mechanism referred to in paragraphs 2 and 3 by a refund of the withholding tax referred to in Article 7.
   Article 11
   Negotiable debt securities
   1.   From the date of application of this Agreement and as long as the Principality of Andorra imposes the withholding tax referred to in Article 7, and at least one Member State of the European Community applies a similar withholding tax, but 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 within the meaning of Council Directive 80/390/EEC, or by the responsible authorities in the Principality of Andorra, or by the responsible authorities in third countries shall not be considered to be debt claims within the meaning of Article 6(1)(a), provided that no further issues of such negotiable debt securities are made after 1 March 2002.
   2.   However, as long as at least one of the Member States of the European Community also applies similar measures, the provisions of this Article shall continue to apply beyond 31 December 2010 in respect of negotiable debt securities:

               —

               which contain gross-up and early redemption clauses, and

               —

               where the paying agent defined in Article 4 is established in the Principality of Andorra, and

               —

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

         If and where all Member States of the European Community cease to apply similar provisions, the provisions of this Article shall continue to apply solely in respect of negotiable debt securities:

               —

               which contain gross-up and early redemption clauses, and

               —

               where the paying agent of the issuer is established in the Principality of Andorra, and

               —

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

         If a further issue is made on or after 1 March 2002 of an abovementioned negotiable debt security issued by a government or a related entity acting as a public authority or whose role is recognised by an international Treaty, the entire issue of such security, consisting of the original issue and any further issue, shall be considered a debt claim within the meaning of Article 6(1)(a).
   If a further issue is made on or after 1 March 2002 of an abovementioned negotiable debt security issued by any other issuer not covered by the preceding subparagraph, such further issue shall be considered a debt claim within the meaning of Article 6(1)(a).
   3.   This Article shall not prevent Member States of the European Community and the Principality of Andorra from taxing the income from the negotiable debt securities referred to in paragraph 1 in accordance with their national laws.
   Article 12
   Exchange of information on request
   1.   The competent authorities of the Principality of Andorra and the Member States of the European Community shall exchange information concerning the income covered by this Agreement on conduct constituting a crime of tax fraud under the laws of the requested State or the like. The like includes only an offence with the same level of wrongfulness as conduct constituting a crime of tax fraud under the laws of the requested State.
   Until it introduces the concept of the crime of tax fraud in its internal law, the Principality of Andorra shall undertake, where it is the requested State, to treat as tax fraud for the purposes of the first subparagraph, conduct which, as a result of deception, damages the financial interests of the tax authorities of the requesting State and constitutes under the laws of the Principality of Andorra the crime of fraud.
   In response to a duly justified request, the requested State shall provide information concerning matters mentioned above in this Article which are subject to, or likely to be subject to, an investigation by the requesting State on a non-criminal or criminal basis.
   2.   In order to determine whether information may be provided in response to a request, the requested State shall apply the statute of limitations under the law of the requesting State instead of the statute of limitations applicable under the law of the requested State.
   3.   The requested State shall provide information where the requesting State has reasonable grounds for suspecting that such conduct constitutes the crime of tax fraud or the like. Where the Principality of Andorra is the requested State, the acceptability of the request must be determined within a time limit of two months, by the judicial authorities of the Principality of Andorra in relation to the conditions laid down in this Article.
   4.   The requesting State's grounds for suspecting that an offence may have been committed may be based on:

               (a)

               documents, whether authenticated or not, including books of accounts or accounting documents or documents relating to bank accounts;

               (b)

               statements by the taxpayer;

               (c)

               information obtained from an informant or third person that has been independently corroborated or otherwise appears credible; or

               (d)

               circumstantial indirect evidence.

         5.   Any information exchanged in this way shall be treated as confidential and may be disclosed only to persons or the competent authorities of the Contracting Party with competence for taxation of the interest payments referred to in Article 1, either as regards withholding tax, and the revenue deriving therefrom referred to in Articles 7 and 8, or as regards the voluntary disclosure arrangements referred to in Article 9. Those persons or authorities may disclose the information received in public court proceedings or in judicial decisions concerning such taxation.
   Information may be communicated to another person or authority only with the written and prior agreement of the competent authority of the party providing the information.
   6.   The Principality of Andorra will agree to enter into bilateral negotiations with any Member State wishing to do so, in order to define the individual categories of cases falling under ‘the like’ in accordance with the procedure applied by that State.
   Article 13
   Consultation and 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 they consider it necessary — improving the technical functioning of this Agreement and assessing international developments. Consultations shall be held within one month of the request or as soon as possible in urgent cases.
   On the basis of such an assessment, the Contracting Parties may consult each other in order to examine whether changes to the Agreement are necessary in the light of international developments.
   2.   Once they have acquired sufficient experience of the full implementation of Article 7(1) of the Agreement, the Contracting Parties shall consult each other in order to examine whether changes to this Agreement are necessary in the light of international developments.
   3.   For the purposes of the consultations referred to in paragraphs 1 and 2, the Contracting Parties shall inform each other of any 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 country.
   4.   In the event of disagreement between the competent authorities of the Principality of Andorra and one or more of the other competent authorities of the Member States of the European Community in accordance with Article 5 of this Agreement on the interpretation or application of the Agreement, they shall endeavour to resolve their differences amicably. They shall immediately notify the Commission of the European Communities and the competent authorities of the other Member States of the European Community of the results of their consultations. The Commission of the European Communities may take part in the consultations at the request of any of the competent authority on issues of interpretation.
   Article 14
   Application
   1.   Application of this Agreement is conditional on the adoption and implementation by the dependent or associated territories of Member States mentioned in the report from the Council (Economic and Financial Affairs) to the European Council of Santa Maria de Feira of 19 and 20 June 2000, and by the United States of America, Monaco, Liechtenstein, Switzerland and San Marino of measures which are respectively identical or equivalent to those laid down in the Directive or in this Agreement and providing for the same dates of implementation.
   2.   The Contracting Parties shall decide by mutual consent, at least six months before the date referred to in paragraph 6, whether the condition set out in paragraph 1 is satisfied as regards the dates of entry into force of the relevant measures in third countries and the dependent or associated territories concerned. If the Contracting Parties do not decide that this condition is met, they shall fix by mutual consent a new date for the purposes of paragraph 6.
   3.   Notwithstanding its institutional arrangements, the Principality of Andorra shall implement this Agreement from the date referred to in paragraph 6 and shall notify it to the European Community.
   4.   Implementation of this Agreement or parts thereof may be suspended by either Contracting Party with immediate effect by means of notification addressed to the other party where the Directive or a part thereof ceases to be applicable either temporarily or permanently in accordance with European Community law, or where one of the Member States of the European Community suspends the application of its implementing legislation.
   5.   Each Contracting Party may also suspend implementation of this Agreement by notifying the other if one of the five third countries referred to above (United States of America, Monaco, Liechtenstein, Switzerland or San Marino) or one of the dependent or associated territories of the Member States of the European Community referred to in paragraph 1 subsequently cease applying measures identical or equivalent to those of the directive. Suspension of implementation shall not come into effect until two months after notification. The Agreement shall begin applying again once measures have been reincorporated.
   6.   The Contracting Parties shall adopt the laws, regulations and administrative provisions necessary to comply with this Agreement by 1 July 2005 at the latest.
   Article 15
   Signing, entry into force and termination
   1.   This Agreement shall be ratified or approved by the Contracting Parties in accordance with their internal procedures. The Contracting Parties shall notify each other when these procedures have been completed. This Agreement shall enter into force on the first day of the second month following the last notification.
   2.   Either Contracting Party may terminate this Agreement by giving notice addressed to the other. In such a case, the Agreement shall cease to have effect twelve months after the serving of said notice.
   Article 16
   Claims and final account
   1.   Termination or the total or partial suspension of this Agreement shall not affect claims by individuals.
   2.   In such a case, the Principality of Andorra shall draw up a final account before this Agreement ceases to apply and make a final payment to the Member States of the European Community.
   Article 17
   Territorial scope
   This Agreement shall apply, on the one hand, to the territories where the Treaty establishing the European Community applies, and under the conditions provided in the said Treaty, and on the other hand, to the territory of the Principality of Andorra.
   Article 18
   Annexes
   1.   The two Annexes shall form an integral part of this Agreement.
   2.   The list of competent authorities featured in Annex I may be modified by a simple notification to the other Contracting Party by the Principality of Andorra in so far as it concerns the authority identified in point (a) of the said Annex, and by the European Community insofar as it concerns the other authorities.
   The list of related entities featured in Annex II may be amended by common accord.
   Article 19
   Languages
   1.   This Agreement is drafted in duplicate in the following languages: Catalan, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Polish, Portuguese, Slovak, Slovenian, Spanish and Swedish; the texts in each language being equally authentic.
   2.   The Maltese language version shall be authenticated by the Contracting Parties on the basis of an Exchange of Letters. They shall also be authentic, in the same way as for the languages referred to in paragraph 1.
   IN WITNESS WHEREOF, the undersigned plenipotentiaries, have signed the present Agreement.

      Hecho en Bruselas, el quince de noviembre del dos mil cuatro.
      V Bruselu dne patnáctého listopadu dva tisíce čtyři.
      Udfærdiget i Bruxelles den femtende november to tusind og fire.
      Geschehen zu Brüssel am fünfzehnten November zweitausendundvier.
      Kahe tuhande neljanda aasta novembrikuu viieteistkümnendal päeval Brüsselis.
      Έγινε στις Βρυξέλλες, στις δέκα πέντε Νοεμβρίου δύο χιλιάδες τέσσερα.
      Done at Brussels on the fifteenth day of November in the year two thousand and four.
      Fait à Bruxelles, le quinze novembre deux mille quatre.
      Fatto a Bruxelles, addì quindici novembre duemilaquattro.
      Briselē, divi tūkstoši ceturtā gada piecpadsmitajā novembrī.
      Pasirašyta du tūkstančiai ketvirtų metų lapkričio penkioliktą dieną Briuselyje.
      Kelt Brüsszelben, a kétezer-negyedik év november havának tizenötödik napján.
      Magħmul fi Brussel fil-ħmistax il-jum ta' Novembru tas-sena elfejn u erbgħa.
      Gedaan te Brussel, de vijftiende november tweeduizendvier.
      Sporządzono w Brukseli w dniu piętnastego października roku dwutysięcznego czwartego.
      Feito em Bruxelas, em quinze de Novembro de dois mil e quatro.
      V Bruseli pätnásteho novembra dvetisícštyri.
      V Bruslju, petnajstega novembra leta dva tisoč štiri.
      Tehty Brysselissä viidentenätoista päivänä marraskuuta vuonna kaksituhattaneljä.
      Som skedde i Bryssel den femtonde november tjugohundrafyra.
      Fet a Brussel les el dia quinze de novembre de l'any dos mil quatre.

         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
         Per la Comunitat Europea

         Pel Principat d’Andorra

   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 Andorra: El Ministre eucarregat de les Finances or an authorised representative; however, for the application of Article 3 the competent authority is el Ministre eucarregat de l'Interior 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 12, the competent authority shall be the Procureur Général d'Etat luxembourgeois,

               (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 financií 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 shall designate in accordance with the Agreed Arrangements relating to the competent authority in Gibraltar with the EU and EC instruments and relevant Treaties, notified to the Member States and institutions of the European Union on 19 April 2000, of which a copy shall be notified to the Principality of Andorra 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 11 of this Agreement, the following entities shall be considered as ‘related entity acting as a public authority or whose role is recognised by an international Treaty’:
   ENTITIES WITHIN THE EUROPEAN UNION:

               Belgium

                           —

                           Région flamande (Vlaams Gewest)

                           —

                           Région wallonne

                           —

                           Région bruxelloise (Brussels Gewest)

                           —

                           Communauté française

                           —

                           Communauté flamande (Vlaamse Gemeenschap)

                           —

                           Communauté germanophone (Deutschsprachige Gemeinschaft)

               Spain

                           —

                           Xunta de Galicia (Government of the Autonomous Community of Galicia)

                           —

                           Junta de Andalucía (Government of the Autonomous Community of Andalucia)

                           —

                           Junta de Extremadura (Government of the Autonomous Community of Extremadura)

                           —

                           Junta de Castilla-La Mancha (Government of the Autonomous Community of Castilla-La-Mancha)

                           —

                           Junta de Castilla-León (Government of the Autonomous Community of Castilla-León)

                           —

                           Gobierno Foral de Navarra (Government of the Autonomous Community of Navarra)

                           —

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

                           —

                           Generalitat de Catalunya (Government of the Autonomous Community of Catalunya)

                           —

                           Generalitat de Valencia (Government of the Autonomous Community of Valencia)

                           —

                           Diputación General de Aragón (Government of the Autonomous Community of Aragon)

                           —

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

                           —

                           Gobierno de Murcia (Government of the Autonomous Community of Murcia)

                           —

                           Gobierno de Madrid (Government of the Autonomous Community of Madrid)

                           —

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

                           —

                           Diputación Foral de Guipúzcoa (Provincial Council of Guipúzcoa)

                           —

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

                           —

                           Diputación Foral de Alava (Provincial Council of Alava)

                           —

                           Ayuntamiento de Madrid (Commune of Madrid)

                           —

                           Ayuntamiento de Barcelona (Commune of Barcelona)

                           —

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

                           —

                           Cabildo Insular de Tenerife (Council of the Island of Tenerife)

                           —

                           Instituto de Crédito Oficial (State Credit Office)

                           —

                           Instituto Catalán de Finanzas (Catalan Finance Institute)

                           —

                           Instituto Valenciano de Finanzas (Finance Institute of Valencia)

               Greece

                           —

                           Оργανισμός Тηλεπικοινωνιών Ελλάδος (Greek Telecommunications Organisation)

                           —

                           Оργανισμός Σιδηροδρόμων Ελλάδος (Greek Railways Organisation)

                           —

                           Δημόσια Επιχείρηση Ηλεκτρισμού (Public Electricity Company)

               France

                           —

                           La Caisse d'amortissement de la dette sociale (CADES)

                           —

                           L'Agence française de développement (AFD)

                           —

                           Réseau Ferré de France (RFF)

                           —

                           Caisse Nationale des Autoroutes (CNA)

                           —

                           Assistance publique Hôpitaux de Paris (APHP)

                           —

                           Charbonnages de France (CDF)

                           —

                           Entreprise minière et chimique (EMC)

               Italy

                           —

                           Regions

                           —

                           Provinces

                           —

                           Communes

                           —

                           Cassa Depositi e Prestiti (Savings bank for deposits and loans)

               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 (Warsaw capital)

                           —

                           Agencja Restrukturyzacji i Modernizacji Rolnictwa (Agency for the restructuring and the modernisation of agriculture)

                           —

                           Agencja Nieruchomości Rolnych (Agency for agricultural property)

               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

               —

               Interamerican Development Bank

               —

               Council of Europe Social Development Fund

               —

               EURATOM

               —

               European Community

               —

               Andean Development Corporation

               —

               Eurofima

               —

               European Coal and Steel Community

               —

               Nordic Investment Bank

               —

               Caribbean Development Bank

         The provisions of Article 11 are without prejudice to any international obligations that the Contracting Parties may have entered into in respect of the abovementioned international entities.
   ENTITIES IN THIRD COUNTRIES:
   Entities satisfying the following criteria:

               1.

               the entity is considered to be a public entity according to national criteria;

               2.

               this public entity is a non-market producer which administers and finances a group of activities, principally non-market goods or services intended for the benefit of the Community, and which is effectively controlled by public administration;

               3.

               this public entity is a large and regular issuer of debt securities;

               4.

               the State concerned is able to guarantee that this 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 Andorra
   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 ANDORRA
   HAVE AGREED AS FOLLOWS:
   When an Agreement providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of income from interest payments (hereinafter referred to as the Directive) was concluded, the European Community, its Member States and the Principality of Andorra signed this Memorandum of Understanding supplementing this Agreement.

               1.

               The signatories to this Memorandum of Understanding consider that the said Agreement between the European Community and the Principality of Andorra and this Memorandum of Understanding are an acceptable agreement protecting the legitimate interests of the Parties. Consequently, they shall apply in good faith the measures agreed and shall refrain from taking any unilateral action which might jeopardise this Agreement without reasonable cause. If a serious discrepancy is discovered between the scope of the Directive adopted on 3 June 2003 and that of the Agreement, in particular as concerns Articles 4 and 6 of the latter, the Contracting Parties shall consult each other forthwith in accordance with Article 13(4) of the Agreement to ensure that the equivalent nature of the measures provided for by the Agreement is safeguarded.

               2.

               The European Community undertakes to enter into, within the transitional period provided for in the abovementioned Directive, discussions with other major financial centres to ensure that measures equivalent to those of the Directive are applied by these jurisdictions.

               3.

               With a view to applying Article 12 of the said Agreement, the Principality of Andorra undertakes to introduce into its legislation during the first year of the application of the Agreement, the concept of the crime of tax fraud, consisting at least of the use of documents which are false, falsified, or recognised as being incorrect in terms of their content, with intent to deceive the tax authorities in the field of taxation of savings income. The signatories to this Memorandum of Understanding note that this definition of tax fraud concerns only needs relating to the taxation of savings, within the framework of the Agreement, and is without prejudice to developments and/or decisions relating to tax fraud under other circumstances and in other forums.

               4.

               The Principality of Andorra and each Member State of the European Community wishing to do so shall enter into bilateral negotiations to define the administrative procedure for the exchange of information.

               5.

               The signatories to this Memorandum of Understanding solemnly declare that the signing of the Agreement on the taxation of savings, together with the opening of negotiations for a monetary agreement, constitute a significant step in the deepening of cooperation between the Principality and the European Union.
               In this context of deepening relations, in parallel with the bilateral negotiations provided under point 4, the Principality of Andorra and each Member State of the European Community shall enter into consultations with a view to defining a wider field of application for economic and fiscal cooperation. These consultations will take place in a spirit of cooperation that takes account of the efforts for alignment in the fiscal area achieved by the Principality of Andorra and solidified by the signature of this Agreement. In particular, these consultations might lead to the implementation:

                           —

                           of bilateral programmes for economic cooperation in order to promote the integration of the Andorran economy into the European economy,

                           —

                           of bilateral cooperation in the area of taxation aimed at examining the conditions in which withholding taxes levied by the Member States on receipts from the provision of services and financial products, might be eliminated or reduced.

      Drawn up at Brussels, 15 November 2004 in duplicate in the Catalan, 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.

         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-Repubblika 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 Evropsko skupnost
         Euroopan yhteisön puolesta
         På Europeiska gemenskapens vägnar

         Pel Principat d’Andorra


title: Council Decision (EU) 2015/284 of 17 February 2015 on the position to be adopted, on behalf of the European Union, in the EEA Joint Committee concerning an amendment to Protocol 4 of the EEA Agreement on rules of origin (Croatia Enlargement)

text:
               21.2.2015

               EN

               Official Journal of the European Union

               L 50/10

         COUNCIL DECISION (EU) 2015/284
   of 17 February 2015
   on the position to be adopted, on behalf of the European Union, in the EEA Joint Committee concerning an amendment to Protocol 4 of the EEA Agreement on rules of origin (Croatia Enlargement)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207 in conjunction with Article 218(9) thereof,
   Having regard to Council Regulation (EC) No 2894/94 of 28 November 1994 concerning arrangements for implementing the Agreement on the European Economic Area (1), and in particular Article 1(3) thereof,
   Having regard to the proposal from the European Commission,
   Whereas:

               (1)

               The Agreement on the European Economic Area (2) (‘the EEA Agreement’) entered into force on 1 January 1994.

               (2)

               Pursuant to Article 98 of the EEA Agreement, the EEA Joint Committee may decide to amend, inter alia, Protocol 4 to the EEA Agreement (‘Protocol 4’).

               (3)

               Protocol 4 contains provisions and arrangements concerning rules of origin.

               (4)

               Certain transitional arrangements concerning the application of the rules of origin after the provisional application of the Agreement on the participation of the Republic of Croatia in the European Economic Area and three related agreements (3) need to be reflected in the EEA Agreement.

               (5)

               Protocol 4 should therefore be amended.

               (6)

               The position of the Union within the EEA Joint Committee should therefore be based on the attached draft Decision,

         HAS ADOPTED THIS DECISION:
   Article 1
   The position to be adopted, on behalf of the European Union, within the EEA Joint Committee on the proposed amendment to Protocol 4 to the EEA Agreement, on rules of origin, shall be based on the draft Decision of the EEA Joint Committee attached to this Decision.
   Article 2
   This Decision shall enter into force on the date of its adoption.

      Done at Brussels, 17 February 2015.

            For the Council

            The President

         J. REIRS

      (1)  OJ L 305, 30.11.1994, p. 6.

      (2)  OJ L 1, 3.1.1994, p. 3.

      (3)  OJ L 170, 11.6.2014, p. 5.

      DRAFT
      DECISION OF THE EEA JOINT COMMITTEE No …/2015
      of
      amending Protocol 4 (rules of origin) to the EEA Agreement
      THE EEA JOINT COMMITTEE,
      Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,
      Whereas:

                  (1)

                  Protocol 4 to the EEA Agreement concerns the rules of origin.

                  (2)

                  The Republic of Croatia acceded to the European Union on 1 July 2013.

                  (3)

                  Following successful conclusion of the European Union enlargement negotiations, the Republic of Croatia submitted an application to become party to the EEA Agreement.

                  (4)

                  The Agreement on the participation of the Republic of Croatia in the European Economic Area and three related agreements (‘the EEA Enlargement Agreement’) (1) was initialled on 20 December 2013.

                  (5)

                  The EEA Enlargement Agreement was signed on 11 April 2014 and has been applicable on a provisional basis since 12 April 2014.

                  (6)

                  Certain transitional arrangements concerning the application of the rules of origin after the provisional application of the EEA Enlargement Agreement need to be reflected in the EEA Agreement,

            HAS ADOPTED THIS DECISION:
      Article 1
      Protocol 4 to the EEA Agreement is amended as set out in the Annex to this Decision.
      Article 2
      This Decision shall enter into force on the day of its adoption, provided that all the notifications under Article 103(1) of the EEA Agreement have been made to the EEA Joint Committee (2).
      It shall apply from 1 July 2013.
      Article 3
      This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.

         Done at Brussels, […].

               For the EEA Joint Committee

               The President

            […]

               The Secretaries

               to the EEA Joint Committee

            […]

         (1)  OJ L 170, 11.6.2014, p. 5.

         (2)  [No constitutional requirements indicated.] [Constitutional requirements indicated.]

         ANNEX
         to Decision of the EEA Joint Committee No […]
         In Protocol 4 to the EEA Agreement, the following is added after Article 40:

            ‘Article 41
            Transitional arrangements regarding the accession of the Republic of Croatia to the European Union
            1.   Proof of origin properly issued by an EFTA State or the Republic of Croatia or made out in the framework of a preferential agreement applied between the EFTA States and the Republic of Croatia shall be considered being proof of EEA preferential origin, provided that:

                        (a)

                        the proof of origin and the transport documents were issued or made out no later than the day before the date of accession of the Republic of Croatia to the European Union; and

                        (b)

                        the proof of origin is submitted to the customs authorities within the period of four months from the date of accession of the Republic of Croatia to the European Union.

                  Where goods were declared for importation from an EFTA State or the Republic of Croatia in, respectively, the Republic of Croatia or an EFTA State prior to the date of accession of the Republic of Croatia to the European Union, under preferential agreements applied between an EFTA State and the Republic of Croatia at that time, proof of origin issued retrospectively under those agreements may also be accepted in the EFTA States or the Republic of Croatia provided that it is submitted to the customs authorities within the period of four months from the date of accession of the Republic of Croatia to the European Union.
            2.   The EFTA States, on the one hand, and the Republic of Croatia, on the other hand, are authorised to retain the authorisations with which the status of “approved exporters” has been granted in the framework of agreements concluded between the EFTA States, on the one hand, and the Republic of Croatia, on the other hand, provided that the approved exporters apply the rules of origin of this Protocol.
            The EFTA States, on the one hand, and Croatia, on the other, shall, no later than one year after the date of accession of the Republic of Croatia to the European Union, consider the necessity of replacing such authorisations by new authorisations issued in accordance with this Protocol.
            3.   Requests for subsequent verification of proof of origin issued or made out under the preferential agreements referred to in paragraphs 1 and 2 shall be accepted by the competent customs authorities of the EFTA States and the Republic of Croatia for a period of three years after the issue or making out of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.
            4.   The provisions of the Agreement may be applied to goods exported from either the Republic of Croatia to the EFTA States or from the EFTA States to the Republic of Croatia, which comply with the provisions of this Protocol and that on the date of accession of the Republic of Croatia to the European Union are either in transit or in temporary storage in a customs warehouse or in a free zone in an EFTA State or in the Republic of Croatia.
            5.   Preferential treatment may be granted in cases as referred to in paragraph 4, subject to the submission to the customs authorities of the importing country, within four months from the date of accession of the Republic of Croatia to the European Union, of a proof of origin issued retrospectively by the customs authorities of the exporting country.’