title: 369 R 1192 : Neuvoston asetus (ETY) N:o 1192/69, annettu 26 päivänä kesäkuuta 1969, yhteisistä säännöistä rautatieyritysten kirjanpidon säännönmukaistamiseksi(EYVL N:o L 156, 28.6.1969, s. 8)(EP.07/NIDE 01, s. 70).,369 R 1192 : Reglamento (CEE) n̊ 1192/69 del Consejo de 26 de junio de 1969 relativo a las normas comunes para la normalización de las cuentas de las empresas ferroviarias(DO n̊ L 156 de 28.6.1969, p. 8)(EE 08, V 1, p. 137).,369 R 1192 : Regolamento (CEE) n. 1192/69 del Consiglio del 26 giugno 1969 relativo alle norme comuni per la normalizzazione dei conti delle aziende ferroviarie(GU n. L 156 del 28.6.1969, pag. 8).,369 R 1192 : Regulamento (CEE) n̊ 1192/69 do Conselho de 26 de Junho de 1969 relativo às regras comuns para a normalização de contas das empresas de caminho-de-ferro(JO N̊ L 156 de 28.6.1969, p. 8)(EE 08 F1, p. 137).,369 R 1192 : Regulation (EEC) No 1192/69 of the Council of 26 June 1969 on common rules for the normalization of the accounts of railway undertakings(OJ No L 156, 28.6.1969, p. 8).,369 R 1192 : Rådets forordning (EØF) nr. 1192/69 af 26. juni 1969 om fælles regler for normaliseringen af jernbanevirksomhedernes regnskaber(EFT nr. L 156 af 28.6.1969, s. 8)(SU 1.serie 69(I) s. 264).,369 R 1192 : Rådets förordning (EEG) nr 1192/69 av den 26 juni 1969 om införande av enhetliga regler för järnvägsföretagens redovisning(EGT nr L 156, 28.6.1969, s. 8)(SU 7/Vol.1, s. 70).,369 R 1192 : Règlement (CEE) n̊ 1192/69 du Conseil, du 26 juin 1969 relatif aux règles communes pour la normalisation des comptes des entreprises de chemin de fer(JO n̊ L 156 du 28.6.1969, p. 8).,369 R 1192 : Verordening (EEG) nr. 1192/69 van de Raad van 26 juni 1969 betreffende de gemeenschappelijke regels voor de normalisatie van de rekeningstelsels van de spoorwegondernemingen(PB nr. L 156 van 28.6.1969, blz. 8).,369 R 1192 : Verordnung (EWG) Nr. 1192/69 des Rates vom 26. Juni 1969 über gemeinsame Regeln für die Normalisierung der Konten der Eisenbahnunternehmen(ABl. Nr. L 156 vom 28.6.1969, S. 8).,369 R 1192 : Κανονισμός (ΕΟΚ) αριθ. 1192/69 του Συμβουλίου της 26ης Ιουνίου 1969 περί κοινών κανόνων για τη διευθέτηση των λογαριασμών των σιδηροδρομικών επιχειρήσεων(ΕΕ αριθ. L 156 της 28.6.1969, σ. 8)(ΕΛ 07 Τ1 σ. 107).

eurovoc_concepts:
consolidation of EU law
rail transport
standardised accounting system


title: Regolamento (CE) n. 1042/97 della Commissione del 10 giugno 1997 relativo all'apertura e alla gestione di un contingente tariffario per le carni bovine congelate del codice NC 0202 e i prodotti del codice NC 0206 29 91 (dal 1o luglio 1997 al 30 giugno 1998)

eurovoc_concepts:
beef
customs regulations
frozen product
import licence
offal
tariff quota

formats: html pdfa1b print


title: Verordening (EG) nr. 1042/97 van de Commissie van 10 juni 1997 betreffende de opening en de wijze van beheer van een tariefcontingent voor bevroren rundvlees van GN- code 0202 en producten van GN-code 0206 29 91 (1 juli 1997 - 30 juni 1998)


title: VERORDNUNG (EG) Nr. 1045/97 DER KOMMISSION vom 10. Juni 1997 über die Erteilung von Ausfuhrlizenzen für Verarbeitungserzeugnisse aus Obst und Gemüse

eurovoc_concepts:
citrus fruit
export licence
export refund
fruit juice
fruit product
quantitative restriction


title: 97/603/CE: Decisão da Comissão de 10 de Junho de 1997 relativa à concessão a Espanha de períodos adicionais para a transposição da Directiva 90/388/CEE no que diz respeito à introdução da plena concorrência nos mercados das telecomunicações (Apenas faz fé o texto em língua espanhola) (Texto relevante para efeitos do EEE)

eurovoc_concepts:
Spain
competition
national implementing measure
telecommunications
telephone
transmission network


title: VERORDNUNG (EG) Nr. 1041/97 DER KOMMISSION vom 10. Juni 1997 betreffend die Verordnung (EG) Nr. 1218/96 zur teilweisen Befreiung vom Einfuhrzoll für bestimmte Getreideerzeugnisse gemäß den Abkommen zwischen der Europäischen Gemeinschaft und der Republik Polen, der Republik Ungarn, der Tschechischen Republik, der Slowakischen Republik, der Republik Bulgarien und der Republik Rumänien

eurovoc_concepts:
Hungary
import licence
quantitative restriction
tariff exemption
tariff quota
wheat


title: ΓΡΑΠΤΗ ΕΡΩΤΗΣΗ αρ θ. 1997/97 του Hiltrud BREYER προς το Συμβούλ ο. Aυξητικές ορμόνες

eurovoc_concepts:
United States
fattening
hormone
livestock
veterinary inspection
veterinary legislation

formats: html pdf print

text: 17. 3. 98 EL Epi·shmh Efhmeri·da tvn Eyrvpai¤kv· n Koinoth·tvn C 82/25 (98/C 82/33) GRAPTH ERVTHSH E-1997/97 ypobolh· : Hiltrud Breyer (V) prow to Symboy· lio (10 Ioyni·oy 1997) Ue·ma: Ayjhtike·w ormo·new 1. Poie·w ayjhtike·w ormo·new kai gia th xrhsimopoi·hsh se poia· akribv· w zv· a (agela·dew, tay·royw, bo·dia- ektomi·ew, neara· booeidh·, uhlyka· kai arsenika· mosxa· ria) epitre·pontai stiw HPA; 2. Me poio· tro·po, ypo· poi·a morfh·, po·so syxna·, se poia· do·sh kai se poia· hliki·a xorhgoy·ntai oi eka·stote ormo·new sta dia·fora zv· a; 3. Me poio· tro·po promhuey·ontai oi kthnotro·foi tiw ormo·new ayte·w; 4. Poio·w tiw promhuey·ei; 5. Poia· ei·nai ta kauh·konta toy kthnia·troy se sxe·sh me thn pa·xynsh tvn zv· vn me·sv ormonv· n; 6. Poio·w ele·gxei stiw HPA thn oruh· xrhsimopoi·hsh tvn epitrepome·nvn sth xv· ra ayth· ormonv· n; 7. Me poio· tro·po empodi·zetai h mh oruh· xrhsimopoi·hsh· toyw; 8. Poia· me·tra e·xoyn la·bei oi HPA gia na empodi·soyn th xrhsimopoi·hsh mh epitrepome·nvn ormonv· n; 9. Pvw akribv· w droy·n oi en lo·gv ayjhtike·w ormo·new ston organismo· tvn anvte·rv zv· vn apo· ka·ue morfologikh· kai fysiologikh· a·poch, kyri·vw an la·boyme ypo·ch toyw endokrinei·w ade·new; 10. Me·sv poiv· n episthmonikv· n ergasiv· n mporoy·n oi HPA na apodei·joyn o·ti me th xorh·ghsh thw eka· stote ormo·nhw sta zv· a den metaba·lletai arnhtikv· w kane·na apo· ta polya· riuma systatika· toy kre·atow; Apa· nthsh (16 Oktvbri·oy 1997) (cid:211)pvw e·xei epaleilhmme·na epishma·nei to Symboy·lio sto Eyrvpai¤ko· Koinoboy·lio, h Synuh·khw EK proble·pei o·ti to Symboy·lio energei· me ba·sh pro·tash thw Epitroph·w. H Epitroph·, prin ypoba·lei prota·seiw, basi·zetai stiw gnv· mew tvn emepirognomo·nvn toy opoi·oyw kei·nei o·ti ofei·lei na symboyleytei·. Ekto·w apo· tiw synh·ueiw ayte·w drasthrio·thtew, h Epitroph· sygka·lese, ton sygkekrime·no tome·a tvn ayjhtikv· n ormonvn, episthmonikh· dia·skech poy e·labe xv· ra to Noe·mbrio kai to Deke·mbrio toy 1995 kai sthn opoi·a e·laban me·row metajy· a·llvn me·lh toy Eyrvpai¤koy· Koinoboyli·oy. Parape·mpoyme to ajio·timo me·low toy Koinoboyli·oy sthn Epitroph· prokeime·noy na la·bei apanth·seiw episthmonikoy· xarakth·ra o·son afora· ta ervth·mata poy e·uese. (98/C 82/34) GRAPTH ERVTHSH E-2002/97 ypobolh· : Glyn Ford (PSE) prow to Symboy·lio (10 Ioyni·oy 1997) Ue·ma: Oma·dew pi·eshw (lo·mpi) kai Kanonismo·w Yphresiakh·w Kata·stashw Gnvri·zei to Symboy·lio o·ti to Eyrvpai¤ko· Koinoboy·lio tropopoi·hse ton kanonismo· toy gia na katasth·sei sy·mfvnew me tiw diata·jeiw toy Kanonismoy· Yphresiakh·w Kata· stashw tiw paremba·seiw tvn oma·dvn pi·eshw kata· thn pro·slhch palaiv· n ypallh·lvn tvn orga·nvn; O Kanonismo·w Yphresiakh·w Kata·stashw prosdiori·zei epi· toy paro·ntow o·ti oi palaioi· ka·toxoi «eyai·suhtvn» ue·sevn pre·pei na zhtoy·n thn a·deia tvn orga· nvn gia na anala·boyn ne·ew epaggelmatike·w drasthrio·thtew poy ende·xetai na e·xoyn stenh· sxe·sh me to Koinoboy·lio. Ap(cid:146) o·so gnvri·zv prow to paro·n den ypa·rxoyn ue·seiw poy xarakthri·zontai «eyai·suhtew». Pro·keitai gia adynami·a h· gia para·leich; Mporei· to Symboy·lio na diabebaiv· sei o·ti ua ejeta·sei to zh·thma kai o·ti ua katarti·sei kata·logo sxetikv· n ue·sevn;


title: 97/404/EY: Komission päätös, tehty 10 päivänä kesäkuuta 1997, tieteellisen ohjauskomitean perustamisesta

eurovoc_concepts:
consumer protection
environmental protection
foodstuffs legislation
public health
scientific committee (EU)


title: Report from the Commission to the Council presented in accordance with Article 2 of Council Decision 92/545/EEC of 23 November 1992 (application of a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes)

eurovoc_concepts:
Netherlands
VAT
clothing industry
tax evasion
tax harmonisation

text: COMMISSION OF THE EUROPEAN COMMUNITIES it it Brussels, 10. 06. 1997 COM(97) 286 final REPORT FROM THE COMMISSION TO THE COUNCIL presented in accordance with Article 2 of Council Decision 92/545/EEC of 23 November 1992 (application of a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes) Proposal for a COUNCIL DECISION authorizing the Kingdom of the Netherlands to extend the application of a measure derogating from Article 21 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission) REPORT FROM THE COMMISSION TO THF rOHNriT presented in accordance with Article 2 of Council Decision 92/545/EEC of 23 November 1992 (application of a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes) z I. INTRODUCTION By Decision 92/545/EEC of 23 November 1992,' the Council authorized the Netherlands, on the basis of Article 27 of the Sixth Directive, to take special measures derogating from Article 21 of that Directive. The authorization was valid until 31 December 1996. The derogation enabled the Netherlands to apply in the ready-to-wear clothing industry a scheme for shifting the obligation to pay over VAT to the tax authorities from the subcontractor to the clothing firm (the contractor). Article 2 of the Decision provides that the Commission is to present to the Council a report on the application of the derogation, accompanied, where appropriate, by a proposal for a decision extending it. The purpose of this report is to give an account of the application of this derogation and to examine the request for an extension submitted by the Netherlands by letter registered by the Secretariat-General on 15 November 1996. n. APPLICATION OF THE DEROGATION 1. Reasons for and nature of the scheme When it submitted its request for a derogation in 1992, the Dutch Government pointed out that it is common in the ready-to-wear clothing industry for retail chains to obtain supplies of clothes from ready-to-wear clothing firms, which take responsibility for manufacture. These firms often in turn put the work out to small workshops (subcontractors). Tax evasion occurred in the relationship between the ready-to-wear clothing firms and the subcontractors: the subcontractor invoiced VAT to the ready-to-wear clothing firm but omitted to pay it over to the tax authorities, while the clothing firm deducted the tax. It was difficult to combat this type of evasion by applying the normal rules of the common system of VAT since the ready-to-wear clothing workshops are very often small firms which barely have their own means of production and are established in rented industrial premises or in dwellings. These workshops do not comply with the applicable legislation on social insurance, taxation and working conditions; many of them frequently change hands. In these circumstances, the tax authorities had little chance of recovering the tax when they discovered instances of evasion. The Dutch Government therefore requested and obtained authorization to introduce a special measure which involves collecting from the contractor the VAT normally due from the subcontractor under Article 21 of the Sixth Directive. OJ No L 351, 2. 12. 1992, p. 33. 3 The measure forms part of an overall strategy which the Dutch tax authorities have developed in order to combat evasion more effectively in sensitive sectors such as the ready-to-wear clothing industry. 2. Views of the Dutch administration on the application of the scheme The Dutch authorities state that the scheme for shifting the obligation to pay over VAT has proved very effective in the fight against VAT evasion in the ready-to-wear clothing industry. A survey carried out in the Dutch tax administration has shown that, since the scheme was introduced, there is no longer any evidence of large-scale evasion in the industry. Two tax offices which are responsible for some 45% of all businesses in the ready-to-wear clothing industry have found that VAT evasion has disappeared in the industry since the special measure was introduced. Although the resources assigned to tax monitoring have not been increased, evasion, which amounted to some HFL 3. 4 million over the period 1989-93, has no longer been detected since 1994. This finding is confirmed by other tax offices. III. OPINION OF THE COMMISSION Article 27 of the Sixth Directive permits special measures derogating from the Directive to be introduced either to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance. The Commission takes the view that the effectiveness of the scheme in combating evasion is beyond doubt and that the special measure therefore satisfies the conditions laid down in Article 27. The scope of the measure is furthermore limited to those transactions where there is a genuine risk of evasion. The Commission therefore considers that there is good reason for extending the special measure under Article 27 of the Sixth Directive. As regards the period of validity of the authorization, the Commission would point out that on 10 July 1996 it adopted a work programme2 for the introduction of a common VAT system which provides for step-by-step progress towards the new system. As the final package of proposals is scheduled for presentation in mid-1999, the that no derogation should be extended beyond takes Commission 31 December 1999. the view It would seem appropriate to determine at that time whether the derogation is consistent with the approach adopted under the new common system of VAT. COM(96) 328 final, 22. 07. 1996. Proposal for a COUNCIL DECISION authorizing the Kingdom of the Netherlands to extend the application of a measure derogating from Article 21 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission) b EXPLANATORY MEMORANDUM By letter registered by the Commission's Secretariat-General on 15 November 1996, the Dutch Government submitted a request for an extension of the derogation it was granted by Council Decision 92/545/EEC of 23 November 1992. 1 Article 2 of the Decision states that, in the light of a Commission report on the application of the derogation by the Netherlands, the Council may, on the basis of a Commission proposal, authorize the extension of that Decision. The Commission's report on the application of the Decision concludes that it is appropriate for the application of its provisions to be extended until 31 December 1999. On 10 July 1996 the Commission adopted a work programme for the introduction of a common VAT system2 which provides for step-by-step progress towards the new system. As the final package of proposals is scheduled for presentation in mid-1999, it would seem appropriate not to extend the period of validity beyond 31 December 1999 so as to enable an assessment then to be made of the derogation's consistency with the overall approach adopted under the new common system of VAT. In accordance with Article 27(3) of the Sixth VAT Directive, the other Member States have been informed of the Dutch request by letter dated 21 April 1997. 1 OJ No L 351, 2. 12. 1992, p. 33. 2 COM(96) 328 final, 22. 07. 1996. Proposal for « COUNCIL DECISION authorizing the Kingdom of the Netherlands to extend the application of a measure derogating from Article 21 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, Having regard to the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment,1 and in particular Article 27 thereof, Having regard to the previous Council Decision 92/545/EEC of 23 November 1992,2 Having regard to the Commission report on the application of the above-mentioned Decision, Having regard to the Commission proposal arising from that report, Whereas, under Article 27(1) of the Sixth VAT Directive, the Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce or extend special measures derogating from that Directive in order to simplify the procedure for charging tax or to prevent certain types of tax evasion or avoidance; Whereas, by letter registered by the Secretariat-General of the Commission on 15 November 1996, the Dutch Government requested authorization to extend the application of the derogation previously granted it for a limited period by Council Decision 92/545/EEC; to Whereas the other Member States were informed on 21 April 1997 of the Dutch Government's request; 1 OJ No L 145, 13. 6. 1977, p. 1; Directive last amended by Directive 96/95/EC (OJNoL338, 28. 12. 1996, p. 89). OJ No L 351, 2. 12. 1992, p. 33. Whereas the derogation involves collecting from the ready-to-wear clothing firm the VAT normally due from the subcontractor under Article 2l(l)(a) of the Sixth Directive; Whereas the Commission report on the application of (he detonation has shown (hat the special measure satisfies the conditions for the application of Article 27 of the Directive; Whereas the Commission adopted on 10 July 1996 a work programme3 and a timetable of proposals providing for gradual, step-by-step progress towards a common VAT system for the single market; Whereas, as the final package of proposals is scheduled for mid-1999, the authorization is to be granted until 31 December 1999 so as to enable an assessment then to be made of the derogation's consistency with the overall approach of the new common system of VAT; Whereas this derogation will not have a negative effect on the European Communities' own resources accruing from VAT, HAS ADOPTED THIS DECISION: Article 1 By way of derogation from Article 21(l)(a) of Directive 77/388/EEC, the Kingdom of the Netherlands is hereby authorized to apply until 31 December 1999 in the ready-to-wear clothing industry a scheme for shifting the obligation to pay over VAT to the tax authorities from the subcontractor to the clothing firm (the contractor). This Decision is addressed to the Kingdom of the Netherlands. Article 2 Done at Brussels, For the Council The President 3 COM(96) 328 final, 22. 07. 1996. 8 ISSN 0254-1475 COM(97) 286 final DOCUMENTS EN 09 01 06 Catalogue number : CB-C0-97-277-EN-C ISBN 92-78-21176-1 Office for Official Publications of the European Communities L-2985 Luxembourg


title: Decisão referente ao projecto comum, aprovado pelo Comité de Conciliação, de decisão do Parlamento Europeu e do Conselho que adopta um programa de acção comunitário relativo à vigilância da saúde no contexto da acção em matéria de saúde pública (1997-2001) (C4-0204/97 95/ 0238(COD))

eurovoc_concepts:
EU programme
health care system
health policy
health statistics
public health


title: Cahiers BEI.,EIB papers.

eurovoc_concepts:
Central and Eastern Europe
economic growth
energy policy
environmental policy
financial policy
telecommunications


title: Europroms : Prodcom/Combined nomenclature.,Europroms : Prodcom/Kombinierte Nomenklatur.,Europroms : Prodcom/Nomenclatura combinada.,Europroms : Prodcom/Nomenclature combinée.

eurovoc_concepts:
Combined Nomenclature
EU Member State
foreign trade
industrial production
production statistics