title: Propuesta de decisión del Consejo por la que se autoriza al Reino Unido a prorrogar la aplicación de una medida de excepción a lo dispuesto en el apartado 1 del artículo 28 sexto de la Sexta Directiva (77/388/CEE) del Consejo, de 17 de mayo de 1977, en materia de armonización de la legislación de los Estados miembros relativas a los impuestos sobre el volumen de negocios

text: COMISIÓN DE LAS COMUNIDADES EUROPEAS Bruselas, 25. 07. 1997 COM(97)405 final Propuesta de DECISION DEL CONSEJO por la que se autoriza al Reino Unido a prorrogar la aplicación de una medida de excepción a lo dispuesto en el apartado 1 del artículo 28 sexto de la Sexta Directiva (77/388/CEE) del Consejo, de 17 de mayo de 1977, en materia de armonización de la legislación de los Estados miembros relativas a los impuestos sobre el volumen de negocios (presentada por la Comisión) EXPOSICIÓN DE MOTIVOS Mediante carta registrada en la Secretaría General de la Comisión el 21 de febrero de 1997, y en virtud del artículo 27 de la Sexta Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios - sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme 1, el Gobierno del Reino Unido solicitó autorización para prorrogar la aplicación de la medida de excepción que se le había concedido por la Decisión 92/546/CEE del Consejo, de 23 de noviembre de 1992^. En virtud de esta Decisión, el Reino Unido está facultado para introducir una medida de excepción por la que se autorice a la administración competente a prescribir que como base imponible de las adquisiciones intracomunitarias de bienes se considere el valor normal, cuando el adquirente no esté sujeto plenamente al impuesto y existan vínculos familiares, jurídicos o económicos, especificados en la legislación nacional, entre éste y el proveedor. De conformidad con el artículo 27 mencionado, los demás Estados miembros fueron informados de la solicitud del Reino Unido mediante carta de 6 de mayo de 1997. Según las reglas normales del sistema común del IVA, y en particular el apartado 1 del artículo 28 sexto, para la adquisición intracomunitaria de bienes, la base imponible está constituida por los mismos elementos que, con arreglo al artículo 11 (epígrafe A), se emplean para determinar la base imponible en el caso de la entrega de estos mismos bienes dentro del país. El artículo 11 (epígrafe A) establece el principio de que la base imponible en las entregas de bienes y prestaciones de servicios está constituida por la totalidad de la contraprestación que quien realice la entrega o preste el servicio obtenga o vaya a obtener, con cargo a estas operaciones, del comprador, del destinatario de la prestación o de un tercero. Sin embargo, mediante decisión del Consejo^, considerada adoptada el 11 de abril de 1987 y de conformidad con el apartado 4 del artículo 27 de la Sexta Directiva, el Reino Unido fue autorizado a aplicar una excepción respecto del artículo 11. Mediante esta decisión, se autorizaba al Reino Unido a prescribir que la base imponible de las entregas de bienes, las prestaciones de servicios o las importaciones sea el valor normal, cuando el beneficiario de estas operaciones sea una persona total o parcialmente exenta y cuando existan vínculos familiares, jurídicos o económicos, especificados en la 1 DO L 145 de 13. 6. 1977, p. 1. Directiva modificada en último lugar por la Directiva 96/95/CE PO L 338 de 28. 12. 1996, p. 89). 2 DO L 351, de 2. 12. 1992, p. 34. 3 DO L 132 de 21. 5. 1987, p. 22. legislación nacional, entre la persona que efectúa la entrega o la prestación y el receptor, o entre el importador de los bienes y la persona a la que deben pagarse éstos. El régimen transitorio de imposición de los intercambios comunitarios introdujo el 1 de enero de 1993 la noción de adquisición intracomunitaria como operación imponible en el sistema común del IVA. Por ello, el Reino Unido fue autorizado, mediante la Decisión 92/546/CEE, a completar el dispositivo de la medida previendo una excepción al apartado 1 del artículo 28 sexto de la Sexta Directiva, relativo a la base imponible de la adquisición intracomunitaria de bienes. La medida es una disposición antievasión destinada a impedir que un sujeto pasivo reduzca artificialmente el precio facturado a una persona con la que tiene ciertos vínculos. Se puede ilustrar la evasión fiscal que la medida permite combatir con el ejemplo de una sociedad total o parcialmente exenta que crea o utiliza una sociedad vinculada (plenamente sujeta al impuesto) la cual compra grandes cantidades de bienes, recupera el impuesto soportado y factura a un precio mínimo estos bienes o una parte de los mismos a la sociedad total o parcialmente exenta. La Decisión 92/546/CEE concedió la excepción con carácter temporal. Al tratarse de una medida específica relativa únicamente a las adquisiciones intracomunitarias - operaciones imponibles características del régimen transitorio- la fecha de expiración (31 de diciembre de 1996) coincide con la prevista para el establecimiento del régimen definitivo del IVA y, por consiguiente, para la supresión del régimen transitorio. Como las disposiciones del régimen transitorio siguen aplicándose, la Comisión considera conveniente autorizar al Reino Unido a prorrogar, hasta el 31 de diciembre de 1999, la aplicación de la medida de excepción contemplada en el apartado 1 del artículo 28 sexto de la Sexta Directiva. En efecto, el 10 de julio de 1996 la Comisión adoptó un programa de trabajo para la instauración de un sistema común de IVA^, que contempla una transición por etapas hacia el nuevo sistema. Dado que la presentación de la última serie de propuestas está prevista para mediados de 1999, parece oportuno limitar el período de vigencia hasta el 31 de diciembre de 1999, de modo que pueda evaluarse en ese momento la necesidad y la coherencia de la medida de excepción con el planteamiento desarrollado dentro del nuevo sistema común de IVA. COM(96) 328 final, de 22. 7. 1996. 2, Propuesta de DECISIÓN DEL CONSEJO por la que se autoriza al Reino Unido a prorrogar la aplicación de una medida de excepción a lo dispuesto en el apartado 1 del artículo 28 sexto de la Sexta Directiva (77/388/CEE) del Consejo, de 17 de mayo de 1977, en materia de armonización de la legislación de los Estados miembros relativas a los impuestos sobre el volumen de negocios EL CONSEJO DE LA UNIÓN EUROPEA Visto el Tratado constitutivo de la Comunidad europea, Vista la Sexta Directiva (77/388/CEE) del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios -sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme, y en particular su artículo 271, Vista la precedente Decisión del Consejo n° 92/546/CEE, de 23 de noviembre de 1992^, Vista la propuesta de la Comisión, Considerando que, en virtud de lo previsto en el apartado 1 del artículo 27 de la Sexta Directiva del IVA, el Consejo, por unanimidad y a propuesta de la Comisión, puede autorizar a cualquier Estado miembro para que establezca o prorrogue medidas de excepción a lo previsto en dicha Directiva, en orden a simplificar la percepción del impuesto o evitar determinados fraudes o evasiones fiscales; Considerando que, mediante carta registrada en la Secretaría General de la Comisión el 21 de febrero de 1997, el Gobierno del Reino Unido solicitó autorización para prorrogar la medida de excepción que fue anteriormente autorizado a aplicar, hasta el 31 de diciembre de 1996, mediante la decisión n° 92/546/CEE del Consejo; Considerando que los demás Estados miembros fueron informados el 6 de mayo de 1997 de la solicitud presentada por el Reino Unido; 1 DO L 145, de 13. 6. 1977, p. 1. Directiva modificada en último lugar por la Directiva 96/95/CE (DO L 338 de 28. 12. 1996, p. 89). 2 DO L 351 de 2. 12. 1992, p. 34. Considerando que, en virtud de la Decisión 92/546/CEE, el Reino Unido está facultado para introducir una medida especial que autorice a la administración competente a prescribir la utilización del valor normal como base imponible de las adquisiciones intracomunitarias de bienes, cuando el adquirente no sea un sujeto pasivo total y existan vínculos familiares, jurídicos o económicos, especificados en la legislación nacional, entre el adquirente y el proveedor de los bienes; Considerando que la Decisión 92/546/CEE ha permitido al Reino Unido completar el dispositivo de una medida de excepción, autorizada en virtud de la Decisión del Consejo considerada adoptada el 11 de abril de 1987^, que permite al Reino Unido prescribir que la base imponible de las entregas de bienes, prestaciones de servicios o importaciones sea el valor normal, cuando el beneficiario de estas operaciones sea una persona total o parcialmente exenta y existan vínculos familiares, jurídicos o económicos, especificados en la legislación nacional, entre la persona que efectúa la entrega o la prestación y la que la recibe, o entre el importador de los bienes y la persona a la que deben pagarse éstos; Considerando que la medida considerada tiene como objetivo impedir que las personas con determinados vínculos familiares, jurídicos o económicos, especificados en la legislación nacional, reduzcan artificialmente los precios de las operaciones imponibles; Considerando que, de acuerdo con la jurisprudencia del Tribunal de Justicia de las Comunidades Europeas4 , las medidas nacionales derogatorias cuyo objeto sea evitar los fraudes o evasiones fiscales son de interpretación rigurosa y no pueden derogar las referentes a la base imponible del IVA mas que en el límite estrictamente necesrio para alcanzar est objetivo; Considerando, no obstante, que la medida especial sólo será aplicable cuando la Administración pueda reunir los elementos fácticos que permitan deducir que la determinación de la base imponible fijada con arreglo a lo dispuesto en el artículo 28 sexto la está influida por lazos familiares, jurídicos o económicos entre laspersonas que adquieren los bienes y el suministrador, quedando excluida la posibilidad de recurrir a simples presunciones y entendiéndose que los interesados habrán de poder aportar la prueba contraria en caso de que refuten el valor normal fijado por la Administración; Considerando que la medida sólo se aplica a las operaciones imponibles cuando el beneficiario sea una persona total o parcialmente exenta; Considerando que, habida cuenta del reducido ámbito de aplicación de la derogación, la medida especial es proporcional al objetivo perseguido; 3 DOL 132 de 21. 5. 1987, p. 22. 4 Ver las sentencias del 10 de abril de 1984, Comisión/Bélgica (324/82, Rec. 1984, p. 1861, punto 29) y del 29 de mayo de 1997, Werner Skripalle (63/96, Rec. 1997, p. 0000). Considerando que, el 10 de julio de 1996, la Comisión adoptó un programa de trabajo5, junto con un calendario para la presentación de propuestas, que prevén una transición progresiva y por etapas hacia un sistema común de IVA para el mercado único; Considerando que, puesto que la última serie de propuestas está prevista para mediados de 1999, la autorización se concede hasta el 31 de diciembre de 1999, de modo que pueda evaluarse en ese momento la coherencia de la medida especial con el planteamiento global del nuevo sistema común de IVA; Considerando que la medida especial no tendrá repercusiones sobre los recursos propios de las Comunidades europeas procedentes del IVA; HA ADOPTADO LA PRESENTE DECISIÓN: COM(96) 328 final de 22. 7. 1996. € Artículo 1 No obstante lo dispuesto en el apartado 1 del artículo 28 sexto de la Directiva 77/388/CEE, se autoriza al Reino Unido, hasta el 31 de diciembre de 1999, a aplicar una medida especial por la que se autorice a la administración competente a prescribir la utilización del valor normal como base imponible de las adquisiciones intracomunitarias de bienes, cuando se encuentren reunidas las dos condiciones siguientes: - que el adquirente de los bienes no sea un sujeto pasivo gravado totalmente y existan lazos familiares, jurídicos o económicos precisos, en la legislación nacional, entre la persona que adquiere los bienes y el suministrador; - - y que un conjunto de elementos de hehco permitan el concluir que estos lazos familiares, jurídicos o económicos han influido en la determinación de la base imponible prevista en el artículo 28 sexto citado anteriormente; El destinatario de la presente Decisión es el Reino Unido. Artículo 2 Hecho en Bruselas, Por el Consejo, El Presidente L ISSN 0257-9545 COM(97) 405 final DOCUMENTOS ES 09 06 N° de catálogo : CB-CO-97-405-ES-C ISBN 92-78-23531-8 Oficina de Publicaciones Oficiales de las Comunidades Europeas L-2985 Luxemburgo


title: 97/587/CE: Decisão da Comissão de 25 de Julho de 1997 que altera a Decisão 97/368/CE relativa a certas medidas de protecção respeitantes a determinados produtos da pesca originários da China (Texto relevante para efeitos do EEE)

eurovoc_concepts:
China
fishery product
health control
import restriction
originating product
public health

formats: html pdfa1b print


title: SCHRIFTLICHE ANFRAGE Nr. 2642/97 von Jean-Antoine GIANSILY an die Kommission. Verstoß gegen das britische Rindfleischembargo

eurovoc_concepts:
United Kingdom
animal disease
beef
consumer protection
export monitoring
export restriction
fraud
product quality
single market
veterinary inspection

formats: html pdf print

text: 17. 3. 98 DE Amtsblatt der Europa¤ischen Gemeinschaften C 82/111 Die Kommission hat au(cid:223)erdem aufgedeckt, da(cid:223) die Drehscheibe dieses Handels Belgien war, wo sich Unternehmen seit einiger Zeit auf den illegalen Import und Export von britischem Rindfleisch spezialisiert haben sollen. Kann die Kommission nach Abschlu(cid:223) ihrer Untersuchung diese sehr beunruhigenden Informationen erga¤nzen, und hat sie nicht den Verdacht, da(cid:223) weitere, noch nicht identifizierte Handelsverbindungen bestehen? Ist sie im u¤brigen nicht der Auffassung, da(cid:223) die Hauptursache fu¤r eine derartige Situation in der Unzula¤nglichkeit, den Schwa¤chen und der Ineffizienz der Zoll- und Gesundheitskontrollen zu suchen ist, die im Anschlu(cid:223) an den Embargobeschlu(cid:223) von einigen Mitgliedstaaten, an erster Stelle vom Vereinigten Ko¤nigreich, eingefu¤hrt wurden? Ist es der Kommission mo¤glich, die Kontrollen zu bewerten, die im Vereinigten Ko¤nigreich sowie in den durch die ju¤ngsten Ereignisse ins Kreuzfeuer geratenen Mitgliedstaaten durchgefu¤hrt werden, und zu beurteilen, ob sie den Verpflichtungen im Rahmen der Beka¤mpfung von BSE gerecht werden? Ist die Kommission nicht davon u¤berzeugt, da(cid:223) es erforderlich ist, Sanktionen gegen die identifizierten Verantwortlichen zu ergreifen und dringend die Ma(cid:223)nahmen fu¤r Herkunftskontrollen von Rindfleisch zu versta¤rken, um einem illegalen Handel dieses Ausma(cid:223)es vorzubeugen und so wirkungsvoll wie nur u¤berhaupt mo¤glich den Schutz der Gesundheit der Verbraucher sowie das Vertrauen in die Rindfleischproduktionskette zu gewa¤hrleisten, da es wieder einmal die Zu¤chter in der Europa¤ischen Union insgesamt sind, die Gefahr laufen, durch die Folgen einer inakzeptablen Situation schwer benachteiligt zu werden? (98/C 82/184) SCHRIFTLICHE ANFRAGE P-2643/97 von Inger Scho¤rling (V) an die Kommission (25. Juli 1997) Betrifft: Fleischexport trotz Verbots Die Kommission hat mitgeteilt, da(cid:223) Gro(cid:223)britannien gegen das Ausfuhrverbot fu¤r Rindfleisch versto(cid:223)en hat, das verha¤ngt wurde, um die Verbreitung von BSE, Rinderwahnsinn, zu verhindern. Es soll sich um u¤ber 1. 000 Tonnen Rindfleisch handeln, die illegal in verschiedene La¤nder verkauft wurden. Das Vertrauen der Verbraucher in die Fleischindustrie der EU ist zu Recht bereits beeintra¤chtigt, und Nachrichten u¤ber gro(cid:223)angelegte illegale Ausfuhren werden dieses Mi(cid:223)trauen noch versta¤rken. Gibt es keine wirksame Ausfuhrkontrolle? Wie ist es mo¤glich, da(cid:223) eine solch gro(cid:223)e Menge Fleisch der Kontrolle der Beho¤rden entgeht? Welche Ma(cid:223)nahmen hatte die Kommission ergriffen oder wird die Kommission ergreifen, um gegen eine solche schwerwiegende Verletzung des Ausfuhrverbotes vorzugehen und um dafu¤r zu sorgen, da(cid:223) solche Versto¤(cid:223)e nicht mehr vorkommen? Gemeinsame Antwort von Frau Bonino im Namen der Kommission auf die Schriftlichen Anfragen E-2579/97, P-2642/97 und P-2643/97 (2. Oktober 1997) Die von dem Herrn Abgeordneten angesprochene Angelegenheit betrifft ein unla¤ngst aufgedecktes Betrugsma- no¤ver, bei dem der Herkunftsnachweis von gefrorenem Rindfleisch aus Gro(cid:223)britannien so gefa¤lscht wurde, als ob das Fleisch aus anderen Mitgliedstaaten stammen wu¤rde. Untersuchungen der Kommission in enger Verbindung mit den zusta¤ndigen Beho¤rden des Mitgliedstaats u¤ber Umfang und Auswirkungen dieses Betrugsmano¤vers laufen zur Zeit, ein entsprechender Zwischenbericht ist dem Parlament erstattet worden. Allerdings mu(cid:223) in diesem Stadium sorgfa¤ltig darauf geachtet werden, da(cid:223) der Erfolg dieser Untersuchungen nicht durch vorschnelle Preisgabe von Informationen u¤ber die Untersuchungser- gebnisse gefa¤hrdet wird. Verantwortlich fu¤r die U¤ berwachung von Gesundheitskennzeichnung, Kontrollbescheinigung und Umschlag des Fleischs sind in erster Linie die jeweiligen Mitgliedstaaten. Wenn sich auch Betrugsmano¤ver kaum vollsta¤ndig verhindern lassen, so haben die Untersuchungen der Kommission doch gezeigt, da(cid:223) die Gesundheitskontrollen auf nationaler Ebene verbessert werden mu¤ssen, um die Aufdeckung bzw. Verhinderung solcher illegalen Mano¤ver zu verbessern. Als Reaktion auf die bei den Untersuchungen der Kommission bereits festgestellten Defizite ist an das Vereinigte Ko¤nigreich ein offizielles Informationsersuchen gerichtet worden. Die Untersuchungen u¤ber die mo¤gliche Existenz weiterer illegaler Fleischtransfers gehen weiter, um sicherzustellen, da(cid:223) ein vollsta¤ndiges Bild gewonnen wird und alle Mo¤glichkeiten erkundet werden


title: ΓΡΑΠΤΗ ΕΡΩΤΗΣΗ αρ θ. 2663/97 του Eryl McNALLY προς την Επ τροπή. Τεχνικές Ορθολογικού Σχεδιασμού στον τομέα της διανομής ηλεκτρικού ρεύματος και αερίου

eurovoc_concepts:
EC Directive
economic planning
electricity supply
energy distribution
gas
proposal (EU)

text: C 82/124 EL Epi·shmh Efhmeri·da tvn Eyrvpai¤kv· n Koinoth·tvn 17. 3. 98 To Be·lgio, h Ispani·a, h Galli·a, h Irlandi·a, h Itali·a, h Aystri·a, h Soyhdi·a kai to Hnvme·no Basi·leio e·xoyn kauori·sei ypo· ka·poia morfh·, sta me·tra poy e·xoyn la· bei gia th metafora· thw odhgi·aw 94/62/EK sto euniko· di·kaio, sto·xoyw ajiopoi·hshw kai anaky·klvshw prokeime·noy na epity·xoyn to prodiagrafo·meno apo· to a·ruro 6 apote·lesma. To Be·lgio kai h Aystri·a e·xoyn kataue·sei ai·thsh sthn Epitroph· v· ste na toyw epitre·cei na yperboy·n toyw me·gistoyw sto·xoyw poy proble·pei to a· ruro 6 para·grafow 1 thw odhgi·aw. Mia te·toia dynato·thta prosfe·retai me to a·ruro 6 para·grafow 6 thw odhgi·aw. H Epitroph· den e·xei ako·mh la·bei apo·fash. H Finlandi·a, oi Ka·tv Xv· rew kai h Portogali·a koinopoi·hsan sthn Epitroph· sxe·dia kanonistikv· n ryumi·sevn me tiw opoi·ew kauori·zontai ta pososta· ajiopoi·hshw kai anaky·klvshw. Ta sxe·dia me·trvn thw Finlandi·aw kai thw Portogali·aw den e·xoyn ako·mh egkriuei·. H Epitroph· den e·xei ako·mh enhmervuei· apo· tiw ollandike·w arxe·w gia thn yioue·thsh toy sxedi·oy ryumi·sev· n toyw. (cid:211)son afora· th Dani·a, h Epitroph· den gnvri·zei poioy·w sto·xoyw ajiopoi·hshw kai anaky·klvshw ta· ssei h eunikh· nomouesi·a me thn opoi·a metafe·retai h odhgi·a 94/62/EK. H Ella·da kai to Loyjemboy·rgo den e·xoyn ako·mh ensvmatv· sei thn odhgi·a sto euniko· di·kaio kai, ap(cid:146)o·sa toyla·xiston gnvri·zei h Epitroph·, den e·xoyn kauori·sei kane·na sto·xo ajiopoi·hshw h· anaky·klvshw tvn apoblh·tvn syskeyasiv· n. (1) Syllogh· eyrvpai¤kv· n periballontikv· n statistikv· n stoixei·vn gia thn ajiolo·ghsh Dobris (ISBN 92-827-4713-1). (2) Ble·pe seli·dew 282 e·vw 285. (3) Apo·fash thw Epitroph·w thw 3hw Febroyari·oy 1997 peri· katarti·sevw pina·kvn poy antistoixoy·n sto sy·sthma ba·sevn dedome·nvn sy·mfvna me thn odhgi·a 94/62/EK toy Koinoboyli·oy kai toy Symboyli·oy sxetika· me tiw syskeyasi·ew kai ta apo·blhta (EE L 52 thw 22. 2. 1997). (98/C 82/201) GRAPTH ERVTHSH E-2661/97 ypobolh· : Patricia McKenna (V) prow to Symboy·lio (1 Septembri·oy 1997) Ue·ma: Ana·gkh ensvma·tvshw symba·sevn thw Dieunoy·w Orga·nvshw Ergasi·aw sthn Pagko·smia Orga·nvsh Empori·oy H Solidar, h e·nvsh tvn mh kybernhtikv· n organismv· n poy erga·zontai gia thn proa·spish tvn dikaivma·tvn tvn ergazome·nvn kai tvn syndika·tvn, e·xei jekinh·sei mia ekstratei·a me sto·xo thn ensvma·tvsh aytv· n tvn basikv· n symba·sevn thw Dieunoy·w Orga·nvshw Ergasi·aw (DOE) sthn Pagko·smia Orga·nvsh Empori·oy (POE). Oi symba·seiw stoxey·oyn sthn prostasi·a tvn uemelivdv· n dikaivma·tvn sto xv· ro ergasi·aw, symperilambano- me·noy toy dikaiv· matow prosxv· rhshw se syndika·to, toy dikaiv· matow mh ypagvgh·w se kauestv· w doylei·aw h· anagkastikh·w ergasi·aw, toy dikaiv· matow toy kaueno·w sthn paidikh· hliki·a toy, kai toy dikaiv· matow apofygh·w arnhtikv· n diakri·sevn lo·gv fy·loy, fylh·w, urhskei·aw, eunikv· n kai politikv· n apo·cevn. Yposthri·zei to Symboy·lio tiw prota·seiw thw Solidar; Pro·keitai na drasthriopoihuei· prokeime·noy na desmeyuei· h POE o·ti ua se·betai ta dikaiv· mata tvn ergazome·nvn kai tvn syndika·tvn o·pvw protei·netai anvte·rv; Apa· nthsh (28 Oktvbri·oy 1997) H prv· th Ypoyrgikh· Syndia·skech thw POE, poy e·gine sth Sigkapoy·rh apo· tiw 9 e·vw tiw 13 Dekembri·oy 1996, asxolh·uhke me thn problhmatikh· tvn uemelivdv· n kano·nvn ergasi·aw. To Symboy·lio ypenuymi·zei sxetika· ston ajio·timo ky·rio Boyleyth· o·ti h telikh· dh·lvsh poy egkri·uhke apo· ayth· thn Syndia·skech, me thn e·gkrish thw Eyrvpai¤kh·w Envshw, diapi·stvse safv· w o·ti h DOE ei·nai to armo·dio o·rgano gia na uespi·sei aytoy·w toyw kano·new kai na asxolhuei· me aytoy·w. Sth dh·lvsh vsto·so anafe·retai o·ti oi grammatei·ew thw POE kai thw DOE «ua synexi·soyn na synerga·zontai o·pvw pra·ttoyn kai sh·mera». (98/C 82/202) GRAPTH ERVTHSH P-2663/97 ypobolh· : Eryl McNally (PSE) prow thn Epitroph· (25 Ioyli·oy 1997) Ue·ma: Texnike·w Oruologikoy· Sxediasmoy· ston tome·a thw dianomh·w hlektrikoy· rey·matow kai aeri·oy Ti e·xei gi·nei h odhgi·a gia tiw Texnike·w Oruologikoy· Sxediasmoy·;


title: 97/586/EY: Komission päätös, tehty 25 päivänä heinäkuuta 1997, Norjassa esiintyvää lohen tarttuvaa anemiaa koskevista tietyistä suojatoimenpiteistä (ETA:n kannalta merkityksellinen teksti)

eurovoc_concepts:
Norway
animal disease
derogation from EU law
fish
health certificate
import restriction


title: 97/587/EG: Entscheidung der Kommission vom 25. Juli 1997 zur Änderung der Entscheidung 97/368/EG über Schutzmaßnahmen gegenüber bestimmten Fischereierzeugnissen mit Ursprung in China (Text von Bedeutung für den EWR)


title: VERORDNUNG (EG) Nr. 1454/97 DER KOMMISSION vom 25. Juli 1997 zur Festsetzung der geltenden Erstattungen für die im Rahmen gemeinschaftlicher und einzelstaatlicher Nahrungsmittelhilfemaßnahmen gelieferten Getreide- und Reiserzeugnisse

eurovoc_concepts:
North Korea
cereals
export refund
food aid
rice


title: Proposal for a European Parliament and Council Directive amending Council Directive 95/69/EC laying down the conditions and arrangements for approving and registering certain establishments and intermediaries operating in the animal feed sector

eurovoc_concepts:
adjuvant
animal nutrition
health control
manufactured feedingstuffs
marketing

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text: COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 25. 07. 1997 COM(97) 409 final 97/ 0213 (COD) Proposal for a EUROPEAN PARLIAMENT AND COUNCIL DIRECTIVE amending Council Directive 95/69/EC laying down the conditions and arrangements for approving and registering certain establishments and intermediaries operating in the animal feed sector (presented by the Commission) Explanatory Memorandum Directive. /. /EC1 amending Directive 93/74/EEC on feedingstuffs intended for particular nutritional purposes2 extends the scope of Directive 93/74/EEC to cover a new generation of products called "nutritional supplements for animals". Nutritional supplements are similar in composition to premixtures of additives. Therefore, with regard to manufacturing conditions, establishments manufacturing nutritional supplements for animals and their intermediaries should be subject"to the same rules as those laid down in Directive 95/69/EC for approving establishments manufacturing premixtures. It is also necessary to provide for the registration of users of nutritional supplements for animals, i. e. livestock farmers, to ensure that they possess the necessary facilities for making appropriate use of the products in question on the farm. The scope of this proposal is restricted to laying down the rules which Member States must follow when approving or registering establishments and intermediaries manufacturing nutritional supplements for animals; It is necessary to adopt these measures at Community level in order better to achieve the objectives of guaranteeing the quality and safety of feedingstuffs. OJNoL OJ No L 237, 22. 9. 1993, p. 23. OJ No L 332, 30. 12. 1995, p. 15. <± European Parliament and Council Directive amending Council Directive 95/69/EC laying down the conditions and arrangements for approving and registering certain establishments and intermediaries operating in the animal feed sector THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 100a thereof, Having regard to the proposal from the Commission. Having regard to the opinion of the Economic and Social Committee , 2 Acting in accordance with the procedure laid down in Article 189b of the Treaty , • • ' 3 Whereas Council Directive 95/69/EC of 22 December 1995 lays down the conditions and arrangements for approving and registering certain establishments and intermediaries operating in the animal feed sector and amends Directives 70/524/EEC, 74/63/EEC, 79/373/EEC and 82/471/EEC4, OJNoL 332, 30. 12. 1995, p. 15. Whereas European Parliament and Council Directive. /. /EC extends the scope of Council Directive 93/74/EEC of 13 September 1993 on feedingstuffs intended for particular nutritional purposes6 to cover nutritional supplements for animals; whereas nutritional supplements for animals are similar in composition to premixtures of additives; whereas establishments manufacturing nutritional supplements for animals and their intermediaries should therefore be subject to the rules laid down in Directive 95/69/EC for approving establishments manufacturing premixtures of additives and for intermediaries involved at an intermediate stage between production and use by livestock farmers in order to guarantee that these products are safe to use and to prevent harmful effects on human or animal health or the environment; whereas users of nutritional supplements, for animals should also be registered to ensure that they possess thé necessary facilities for making appropriate use of the products in question; Whereas Council Directive 96/51 /EC of 23 July 1996 has amended Council Directive 70/524/EEC concerning additives in feedingstuffs to take account of the amendments indicated in Article 17 of Directive 95/69/EC; whereas that Article is now superfluous and should be deleted; Whereas the scope of this Directive is restricted to laying down the rules which Member States must follow when approving or registering establishments and intermediaries manufacturing nutritional supplements for animals; Whereas it is necessary to adopt these measures at Community level in order better to achieve the objectives of guaranteeing the quality and safety of feedingstuffs, OJ No L 237, 22. 9. 1993, p. 23. OJNoL235, 17. 9. 1996, p. 39. HAVE ADOPTED THIS DIRECTIVE: Article 1 Directive 95/69/EC is hereby amended as follows: 1. Article l(3)(b) and (c) are replaced by the following: "(b) "establishment1 means any unit producing or manufacturing additives, premixtures prepared from additives, nutritional supplements for animals* compound feedingstuffs or products covered by Directive 82/471/EEC and referred to in Chapter 1. 1(a) of the Annex to this Directive; (c) 'intermediary' means any person other than the manufacturer or the person producing compound feedingstuffs for the exclusive requirements of his holding who holds additives, premixtures prepared from additives or nutritional supplements for animals, or one of the products covered by Directive 82/471/EEC and referred to inChapter 1. 1(a) of the Annex to this Directive at an intermediate stage between production and use. " 2. In Article 2: (i) The following is added to paragraph 2: "(g) manufacturing nutritional supplements for animals as referred to in Directive. /. /EC, with a view to putting them into circulation, must meet the minimum conditions laid down in Chapter 1. 2 (b) of the Annex. " (ii) The following paragraph is added: "4. Approved establishments engaged in the corresponding activities referred to in paragraph 2(b) shall automatically be deemed to meet the conditions referred to in paragraph 2(g). " 3. Article 3(1) is replaced by the following: "Article 3 Approval of intermediaries 1. Where additives, products covered by Directive 82/471/EEC, premixtures of additives or nutritional supplements for animals referred to in Chapters 1. 1(a) and 1. 2(a) of the Annex respectively are put into circulation, intermediaries must be approved. The provisions laid down in point 7 of Chapter 1. 1(b) or Chapter 1. 2(b) of the Annex shall apply, as appropriate, to intermediaries which wrap, package, store or put into circulation additives, premixtures of additives, nutritional supplements for animals or products covered by Directive 82/471/EEC. " 4. Article 6(2) is replaced by the following: "2. Before 31 December each year, Member States shall send the Commission the list referred to in paragraph 1. Before 31 December each year, Member States shall send the other Member States a list of the establishments referred to in Article 2(2)(a), (b) and (g) and of the intermediaries approved in accordance with Article 3(1). Upon request, Member States shall send the other Member States all or part of the list of establishments referred to in Article 2(2)(c) to (f). " 5. The following is added to Article 7(2): "(e) using, for the exclusive requirements of its holding, nutritional supplements for animals referred to in Chapter 1. 2(a) of the Annex must meet the minimum conditions laid down in Chapter 11(c) of the Annex. " 6. Article 14 is replaced by the following: "Article 14 Fees The Council, acting by a qualified majority on a proposal from the Commission, shall: before 1 April 1998, adopt the amounts of the fees to be charged for the approval of establishments as referred to in Article 2(2)(a) to (f) and their intermediaries and before 1 October 1999, adopt the amounts of the fees to be charged for the approval of establishments as referred to in Article 2(2)(g) and their intermediaries. " 7. The first subparagraph of Article 15(a) is replaced by the following: "(a) - before 1 April 1998, practical arrangements for the approval pursuant to Article 2(2)(a) to (f) and registration pursuant -to Article 7(2)(a) to (d) of establishments located in a non-member country and putting additives, premixtures, products covered by Directive 82/471 /EEC as referred to in Chapter 1. 1(a) of the Annex to this Directive or feedingstuffs into circulation within the Community, and, before 1 October 1999, practical arrangements for the approval pursuant to Article 2(2)(g) of establishments located in a non-member country and putting nutritional supplements for animals into circulation within the Community. so that safeguards are provided equivalent to those supplied by establishments located in the Community. 8. Article" 16 is replaced by the following: "Article 16 Standing Committee for Feedingstuffs 1. Where the procedure Commission shall be assisted laid down in this Article is to be followed, in an advisory capacity by the the Standing Committee for Feedingstuffs, set up by Council Decision 70/372/EEC, hereinafter referred to as "the Committee". 2. The Chairman shall submit to the Committee a draft of the measures to be taken. The Committee shall deliver its opinion on the draft within a time limit which the Chairman may set according to the urgency of the matter, where necessary taking a vote. 3. The opinion shall be entered in the minutes; in addition, each Member State shall have the right to request that its position be entered in the minutes. 4. The Commission shall take the fullest account of all aspects of the opinion delivered by the Committee. It shall inform the Committee of the way in which " it has taken account of its opinion. " 9. Article 17 is deleted. 10. Articles 18, 19, 20, 21, 22 and 23 become Articles 17, 18, 19, 20, 21 and 22 respectively. 11. The Annex to the Directive is amended as follows: 11. 1. Chapters 1. 2(a) and 1. 2(b) of the Annex to the Directive are replaced by the following: "CHAPTER I. 2. (a) Additives referred to in Article 2(2)(b) and Article 3(1) Antibiotics: all additives in the group Coccidiostats and other medicinal substances: all additives in the group Growth promoters: all additives in the group Vitamins, provitamins and chemically well-defined substances having a similar effect: Trace elements: AandD Cu and Se Nutritional supplements for animals: all nutritional supplements for animals referred to in Directive 93/74/EC as amended by Directive. /. /EC. CHAPTER I. 2. (b) Minimum conditions which must be fulfilled by establishments referred to in Article 2(2)(b) and (g) and intermediaries referred to in Article 3(1) [premixtures of additives and nutritional supplements for animals referred to in Chapter 1. 2(a)] 1. Facilities and equipment Facilities and manufacturing equipment must be located, designed, constructed and maintained to suit the manufacture of the premixtures or nutritional supplements for animals concerned. The layout, design and operation of the facilities and equipment must be such as to minimize the risk of error and permit effective cleaning and maintenance in order to avoid contamination, cross-contamination and any adverse effects generally on the quality of the products. Facilities and equipment to be used for operations which are essential for the quality of the products must undergo appropriate and regular checks in accordance with the written procedures established in advance by the manufacturer. Preventive measures must be taken to avoid, as far as possible, the presence of harmful organisms, with the introduction of a control plan if necessary. Personnel The manufacturer must have sufficient staff possessing the skills and qualifications necessary for the manufacture of the premixtures or nutritional supplements for animals concerned. An organisational chart setting out the qualifications (diplomas, professional experience) and responsibilities of the supervisory staff must be drawn up and made available to the competent authorities responsible for inspection. All the staff must be informed clearly in writing of their duties, responsibilities and powers, especially when any change is made, in such a way as to obtain the desired quality of the premixtures or nutritional supplements for animals concerned. 3. Production A qualified person responsible for production must be designated. The manufacturer must ensure that the different stages in production are carried out according to pre-established written procedures and instructions aimed at defining, checking and mastering the critical points in the manufacturing process, such as incorporation of the additive in the premixture or mixing of the different components oï the nutritional supplement for animals, chronological order of production, meters and weighing apparatus, mixer and returns, in such a way as to obtain the desired quality of the premixtures or nutritional supplements for animals concerned in accordance with Directive 70/524/EEC or Directive. /. /EC. Technical or organisational measures must be taken to avoid cross-contamination a lid errors. 10 4. Quality control A qualified person responsible for quanty control must be designated. The manufacturer must have access to a quality control laboratory having adequate staff and equipment to guarantee and check that the premixtures or nutritional supplements for animals concerned comply with the specifications defined by the manufacturer and which will guarantee and check, in particular, the nature, content, homogeneity and stability of the additives in the premixture or the components of the nutritional supplement for animals, and as low a level of cross-contamination as possible. The use of an outside laboratory is permitted. A quality control plan must be drawn up in writing and implemented, to include, in particular, checks on the critical points in the manufacturing process, sampling procedures and frequencies, methods of analysis and their frequency, compliance with the specifications - and destination in the event of non-compliance - for carrier substances, additives, premixtures and the components and the nutritional supplement for animals itself ('products'). Samples of each batch of premixture or nutritional supplement for animals put into circulation must be taken in sufficient quantity by a procedure established in advance by the manufacturer and be retained in order to ensure traceability. These samples must be sealed and labelled for ease of identification; they must be stored under conditions which prevent any abnormal change in the composition of the sample or any abnormal adulteration. They must be kept at the disposal of the "competent authorities at least until the guarantee date of the premixture or nutritional supplement for animals. 11 Storage 'Products' which meet the specifications - and those which do not - must be stored in suitable containers or in places designed, adapted and maintained in order to ensure good storage conditions, to which only persons authorized by the manufacturer have access. Preventive measures must be taken to avoid, as far as possible, the presence of harmful organisms, with the introduction of a control plan if necessary. The 'products' must be stored in such a way as to be easily identifiable and to avoid any confusion or cross-contamination between the different products and with medicinal substances. Premixtures and nutritional supplements for animals must be wrapped and labelled in accordance with Directive 70/524/EEC or Directive. /. /EC, as appropriate. Documentation 6. 1. Documentation relating to the manufacturing process and controls The manufacturer must have a system of documentation designed to define and ensure the mastery of the critical points in the manufacturing process, and to establish and implement a quality control plan. The manufacturer must keep the results of the relevant controls. This set of documents must be kept in such a way as to make it possible to trace the manufacturing history of each batch of premixture or nutritional supplement for animals put into circulation and to establish responsibility if complaints arise. 12 6. 2. Register of premixtures and nutritional supplements for animals The manufacturer must record the following information in order to ensure traceability: - the names and addresses of manufacturers of additives and products covered by Directive 82/471/EEC and referred to in Chapter 1. 1(a) or of intermediaries, the nature and quantity of the additives or products covered by Directive 82/471/EEC and referred to in Chapter 1. 1(a) used and, where appropriate, the number of the batch or of the specific portion of production in the case of continuous manufacture, - the date of manufacture of the premixture or nutritional supplement for animals, the batch number where appropriate, 4. * '. - the names and addresses of the intermediaries or manufacturers of compound feedingstuffs to whom the premixture is delivered or of the livestock farmers in the case of nutritional supplements for animals, the delivery date, the nature and quantity of the premixture or nutritional supplement for animals delivered, and the batch number where appropriate. Intermediaries referred to in Article 3 (1) Where the manufacturer delivers premixtures or nutritional supplements for animals to a person other than a manufacturer of compound feedingstuffs or a livestock farmer, that person and any subsequent intermediary by whom they are wrapped, packaged, stored or put into circulation shall be equally bound, as appropriate, by the obligations laid down in points 4, 5, 6. 2 and 8 and, in the case of wrapping, by those laid down in point 3. 13 8. Complaints and product recall The manufacturer or any intermediary putting a product into circulation under his own name must implement a system for registering and processing complaints. Likewise, he must be in a position» to introduce, where this proves necessary, a system for prompt recall of products in the distribution network. The manufacturer must define by means of written procedures the destination of any recalled products, and before such products are put back into circulation they must undergo a quality-control reassessment. 11. 2. In Chapter II: 11. 2. 1. The following is inserted after Chapter 11(b) : "CHAPTER II(b)a Nutritional supplements for animals: All the nutritional supplements for animals referred to in Directive 93/74/EEC as amended by Directive. /. /EC. " 14 11. 2. 2. In Chapter 11(c): 11. 2. 2. 1. The introductory sentence and point 1 "Facilities and equipment" are replaced by the following: "CHAPTER 11(c) Minimum conditions which must be fulfilled by establishments and intermediaries referred to in Article 7(2)(a) and (b) and Article 8(1), [additives for which a prescribed maximum level is set and which are not referred to in Chapter 1. 1(a)], premixtures of additives referred to in Chapter 11(a), establishments referred to in Article 7(2)(c) and (d) [compound feedingstuffs containing premixtures of additives referred to in Chapter 11(b) or additives referred to in Chapter 11(a)] and establishments referred to in Article 7(2)(e) (users of nutritional supplements for animals). 1. Facilities and equipment Facilities and technical equipment must be located, designed, constructed and maintained to suit the manufacture of the additives, premixtures of additives, compound feedingstuffs containing additives or premixtures of additives or nutritional supplements for animals concerned ('products concerned'). Establishments using nutritional supplements for animals must have the appropriate equipment for dosing and distributing the products; where a nutritional supplement for animals is distributed in drinking water, the establishment must have a separate water circuit for the purpose. " 15 11. 2. 2. 2. Point 5 is replaced by the following: "5. Storage Raw materials, additives, carrier substances, premixtures, nutritional supplements for animals and compound feedingstuffs must be stored in places designed, adapted and maintained in order to ensure good < storage conditions. The products must be stored in such a way as. to be easily identifiable and to avoid any confusion or cross-contamination between the different products mentioned above and with medicinal substances or medicinal feedingstuffs. Products to be put into circulation must be wrapped, where appropriate, and labelled in accordance with the provisions of Directive 70/524/EEC or Directive 79/373/EEC, as appropriate. " 11. 2. 2. 3. The following is added to point 6: "(d) for compound feedingstuffs containing nutritional supplements for animals: the names and addresses of the manufacturers of the nutritional supplements for animals or intermediaries, with the batch number where appropriate, and the nature and quantity of the nutritional supplement for animals used; the nature and quantity of the feedingstuffs manufactured, with the date of manufacture. 16 Article 2 1. Member States shall bring into force the laws, regulations and administrative provisions needed to comply with this Directive by 1 October 1999 at the latest. They shall immediately inform the Commission thereof. The provisions adopted by the Member States shall contain a reference to this Directive or shall be accompanied by such reference at the tipe of their official publication. The procedure for such reference shall be adopted by the Member States. 2. Member States shall forward to the Commission the text of the main provisions of domestic law which they adopt in the subject area governed by this Directive. Article 3 This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Communities. This Directive is addressed to the Member States. Article 4 Done at Brussels, For the European Parliament The President For the Council The President 17 ISSN 0254-1475 COM(97) 409 final DOCUMENTS EN 03 15 10 Catalogue number : CB-CO-97-408-EN-C ISBN 92-78-23568-7 Office for Official Publications of the European Communities L-2985 Luxembourg i?


title: WRITTEN QUESTION No. 2643/97 by Inger SCHÖRLING to the Commission. Contravention of meat export ban

text: 17. 3. 98 SV Europeiska gemenskapernas officiella tidning C 82/111 Kommissionen avslo¤jade ocks(cid:229) att Belgien a¤r medelpunkten fo¤r denna handel, da¤r fo¤retag sedan en tid tillbaka specialiserat sig p(cid:229) olaglig import och export av brittiskt no¤tko¤tt. Kan kommissionen, na¤r den slutfo¤rt sina underso¤kningar, komplettera dessa uppgifter som fo¤r o¤vrigt a¤r mycket orova¤ckande och missta¤nker inte kommissionen att det finns annan handel som fortfarande inte uppta¤ckts? Anser inte kommissionen dessutom att den fra¤msta orsaken till en s(cid:229)dan situation beror p(cid:229) brister, svagheter och ineffektivitet i de tull- och ha¤lsokontroller som info¤rdes av vissa medlemsstater, fra¤mst Fo¤renade kungariket, efter det att beslutet om embargo fattades? Kan kommissionen utva¤rdera de kontroller som Fo¤renade kungariket samt de stater som anklagats fo¤r de senaste ha¤ndelserna go¤r, samt do¤ma om de a¤r fo¤renliga med de lo¤ften som gavs fo¤r att beka¤mpa BSE? A¤ r kommissionen inte o¤vertygad om att det a¤r no¤dva¤ndigt att vidta (cid:229)tga¤rder mot de ansvariga som identifierats, och att omedelbart uto¤ka kontrollerna av no¤tko¤tts ursprung, fo¤r att fo¤rhindra olaglig handel i en s(cid:229)dan omfattning, och p(cid:229) ett s(cid:229) noggrant sa¤tt som mo¤jligt sa¤kersta¤lla skyddet av konsumenters ha¤lsa samt fo¤rtroendet fo¤r produktionskejdan fo¤r no¤tko¤tt, eftersom det a¤nnu en g(cid:229)ng a¤r alla uppfo¤dare i Europeiska unionen som riskerar att straffas h(cid:229)rt av konsekvenserna av en s(cid:229)dan oacceptabel situation? (98/C 82/184) SKRIFTLIG FR¯GA P-2643/97 fr(cid:229)n Inger Scho¤rling (V) till kommissionen (25 juli 1997) A¤mne: Ko¤ttexport trots fo¤rbud Kommissionen har la¤mnat uppgifter om att Storbritannien har brutit mot exportfo¤rbudet fo¤r no¤tko¤tt, som kom till st(cid:229)nd fo¤r att hindra spridningen av BSE, galna kosjukan. Det skulle ro¤ra sig om o¤ver 1 000 ton no¤tko¤tt som illegalt s(cid:229)lts till ett antal la¤nder. Konsumenternas fo¤rtroende fo¤r EUs ko¤ttindustri a¤r med ra¤tta redan h(cid:229)rt anstra¤ngd och uppgifter om olaglig export i stor skala spa¤r p(cid:229) detta misstroende. Finns ingen effektiv exportkontroll? Hur kan en s(cid:229)dan ma¤ngd ko¤tt undg(cid:229) myndigheternas kontroll? Vilka (cid:229)tga¤rder har kommissionen vidtagit eller kommer att vidta fo¤r att dels beivra ett s(cid:229)dant allvarligt brott mot exportfo¤rbudet och dels se till att det inte ha¤nder igen? Gemensamt svar p(cid:229) de skriftliga fr(cid:229)gorna E-2579/97, P-2642/97 och P-2643/97 ingivna av Emma Bonino fo¤r kommissionen (2 oktober 1997) Den fr(cid:229)ga som parlamentsledamoten tar upp ha¤nfo¤r sig till ett nyligen uppdagat bedra¤geri, som innefattar att fryst no¤tko¤tt av brittiskt ursprung har f(cid:229)tt ny beteckning och nytt intyg s(cid:229)som kommande fr(cid:229)n andra medlemsstater. Kommissionens underso¤kning. ha¤rvid arbetar man mycket na¤ra myndigheterna i de bero¤rda medlemsstaterna, av bedra¤geriets omfattning och konsekvenser p(cid:229)g(cid:229)r fo¤r na¤rvarande, och man har la¤mnat interimsrapporter till parlamentet. Det a¤r emellertid viktigt att man a¤r fo¤rsiktig s(cid:229) att man inte p(cid:229) detta stadium a¤ventyrar det man har uppn(cid:229)tt vid dessa underso¤kningar genom att man i fo¤rtid la¤mnar ut information om resultaten. De bero¤rda medlemsstaterna har fortfarande prima¤rt ansvaret fo¤r att o¤vervaka ha¤lsoma¤rkning, intyg och ro¤rlighet na¤r det ga¤ller s(cid:229)dant no¤tko¤tt. A¤ ven om det a¤r extremt sv(cid:229)rt att helt fo¤rhindra bedra¤gerier, har det framkommit av kommissionens underso¤kningar att det finns ett behov av att fo¤rba¤ttra ha¤lsoo¤vervakningen p(cid:229) nationell niv(cid:229) s(cid:229) att flera fall kan uppta¤ckas och s(cid:229) att man kan fo¤rhindra s(cid:229)dan olaglig verksamhet. Med anledning av de brister som redan har framkommit vid kommissionens utredning har en formell skrivelse med bega¤ran om information redan skickats till Fo¤renade kungariket. Man fortsa¤tter underso¤kningarna av eventuella ytterligare bedra¤gliga ko¤ttransporter. Avsikten a¤r att sa¤kersta¤lla att man f(cid:229)r fram en totalbild och att alla ta¤nkbara va¤gar utforskas


title: Proposal for a Council Directive amending Directives 66/400/EEC, 66/401/EEC, 66/402/EEC, 66/403/EEC, 69/208/EEC, 70/457/EEC and 70/458/EEC on the marketing of beet seed, fodder plant seed, cereal seed, seed potatoes, seed of oil and fibre plants and vegetable seed and on the common catalogue of varieties of agricultural plant species

eurovoc_concepts:
labelling
marketing standard
plant life
plant propagation
seed

text: COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 25. 07. 1997 COM(97) 403 final 97/0217 (CNS) Proposal for a COUNCIL DIRECTIVE amending Directives 66/400/EEC, 66/401/EEC, 66/402/EEC, 66/403/EEC, 69/208/EEC, 70/457/EEC and 70/458/EEC on the marketing of beet seed, fodder plant seed, cereal seed, seed potatoes, seed of oil and fibre plants and vegetable seed and on the common catalogue of varieties of agricultural plant species (presented by the Commission) EXPLANATORY NOTE Directives 66/400/EEC15, 66/401/EEC16, 66/402/EEC17, 66/403/EEC18, 69/208/EEC19, 70/457/EEC20 and 70/458/EEC21 lay down the conditions under which seed of beet, fodder plant, cereal, potatoes, oil and fibre plants and vegetable may be. marketed within the Community and the conditions for inclusion in the common catalogue of varieties of agricultural plant species. Directives 66/400/EEC, 66/401/EEC, 66/402/EEC and 69/208/EEC provide for temporary experiments to be organized at Community level with the aim of seeking improved alternatives to certain elements of the certification - schemes provided for by the directives. In 1989 the Commission organized such a temporary experiment with the aim of assessing whether "unofficial" field inspections could ensure simplification of the procedures for official seed certification of "certified seed" of all categories. The results of the experiment showed that, for certain purposes, there could be a simplification of the procedures for official seed certification if inspections were carried out by inspectors other than those charged with official examination by the seed certification authority. The present proposal therefore amends the said directives by providing for inspections to be carried out either officially or under official supervision. It also extends the scope of the provision for the organisation of temporary experiments by providing that such experiments may be carried out for the purpose of seeking improved alternatives to the provisions set out in the said directives; provides a legal base for such experiments in Directive 66/403/EEC and facilitates the addition of new species to the lists of species in the directives. 15 16 17 18 19 20 21 OJ No 125, 11. 07. 1966, p. 2290/66 0J No 125, 11. 07. 1966, p. 2290/66 OJ No 125, 11. 07. 1966, p. 2309/66 OJ No 125, 11. 07. 1966, p. 2320/66 OJ No L 169, 10. 07. 1969, p. 3 OJ No L 225, 12. 10. 1970, p. 1 OJ No L 225, 12. 10. 1970, p. 7 Furthermore, it provides for rules in Directives 70/457/EEC and 70/458/EEC in relation to the suitability of varietal denominations. Action at the Community level is justified given that the proposal mainly relates to harmonized technical checks in Member States. 3 Proposal for a COUNCIL DIRECTIVE of amending Directives 66/400/EEC, 66/401/EEC, 66/402/EEC, 66/403/EEC, 69/208/EEC, 70/457/EEC aad 70/458/EEC on the marketing of beet seed, fodder plant seed, cereal 'seed, seed potatoes, seed of oil and fibre plants and vegetable seed and on the common catalogue of varieties of agricultural plant species THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 43 thereof, Having regard to the proposal from the Commission1, Having regard to the Opinion of the European Parliament , Having regard to the Opinion of the Economic and Social Committee3, Whereas, for the reasons given below, the following Directives on the marketing of seed and propagating material should be amended: Council Directive 66/400/EEC of 14 June 1966 on the marketing of beet seed4, as last amended by Directive 96/72/EEC5, Council Directive 66/401/EEC of 14 June 1966 on the marketing of fodder plant seed", as last amended by Directive 96/72/EEC5, Council Directive 66/402/EEC of 14 June 1966 on the marketing of cereal seed7, as last amended by Directive 96/72/ECD, Council Directive 66/403/EEC of 14 June 1966 on the marketing of seed potatoes8, as last amended by Council Directive 96/72/EEC3 OJ No C OJ No C OJ No C OJ No 125, 11. 07. 1966, p. 2290/66 OJ No L 304, 27. 11. 1996, p. 10 OJ No 125, 11. 07. 1966, p. 2298/66 OJ No 125, 11. 07. 1966, p. 2309/66 OJ No 125, 11. 07. 1966, p. 2320/66. Council Directive 69/208/EEC of 30 June 1969 on the marketing of seed of oil and fibre plants9, as last amended by Directive 96/72/EEC5; Council Directive 70/457/EEC of 29 September 1970 on the Common Catalogue of Varieties of agricultural plant species10, as last amended by Directive 90/654/EEC11, and Council Directive 70/458/EEC of 29 September 1970 on the marketing of vegetable seed12, as last amended by Directive 96/72/ECb Whereas Commission Decision 89/540/EEC of 22 September 1989 on the organization of a temporary experiment on the marketing of seeds and propagating material13, as last amended by Commission Decision 96/336/EC14, organized a temporary experiment under specified conditions, with the aim of assessing whether unofficial field inspections could ensure simplification of the procedures for official seed certification required under Directives 66/400/EEC, 66/401/EEC, 66/402/EEC and 69/208/EEC without a significant decrease in the quality of the seed; Whereas the results of the experiment have shown that, for certain purposes, there could be a simplification of the procedures for official seed certification of "certified seed" of all categories, if inspections were allowed to be carried out by inspectors other than those charged with official examination by the seed certification authority; Whereas administrative developments have taken place in the Member States; Whereas it is therefore desirable to amend Directives 66/400/EEC, 66/401/EEC, 66/402/EEC and 69/208/EEC accordingly; Whereas Directives 66/401/EEC, 66/402/EEC, 69/208/EEC and 70/458/EEC provide for amendments to be made to the lists of species referred to therein in the light of the development of scientific or technical knowledge concerning the names and hybrids resulting from the crossing of species covered by those Directives, in accordance with the Standing Committee procedure; 9 10 11 12 13 14 OJ No L 169, 10. 07. 1969, p. 3. OJ No L"225, 12. 10. 1970, p. 1 OJ No L 353, 17. 12. 1990, p. 48 OJ No L 225, 12. 10. 1970, p. 7 OJ No L 286, 04. 10. 1989, p. 24 OJ No L 128, 29. 05. 1996, p. 23 <C Whereas it is desirable-to facilitate the addition of new species to the list of species in the said directives; Whereas those directives should be amended accordingly; Whereas in Directives 66/400/EEC, 66/401/EEC, 66/402/EEC, 69/208/EEC and 70/458/EEC there is provision for the organisation of temporary experiments for the purpose of seeking improved alternatives to certain elements of the certification schemes adopted thereunder; Whereas, in the light of experience, it is desirable to extend the scope of the organization of such experiments for the purpose of seeking improved alternatives to certain provisions set out in the said directives; Whereas it is desirable to provide a legal base in Directive 66/403/EEC for the organization of temporary experiments for the purpose of seeking improved alternatives to certain provisions set out in that directive; Whereas it is desirable to provide in Directives 70/457/EEC and 70/458/EEC for rules in relation to the suitability of varietal denominations; HAS ADOPTED THE PRESENT DIRECTIVE: Directive 66/400/EEC is hereby amended as follows: 1. Article 2(1)(C)(d) is replaced by the following: Article 1 "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or (ii) in the case of the conditions laid down in Annex 1(A), has been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examination by the seed certification authority. " f r> 2. The following paragraphs are added after Article 2(2): "3. When the examination under official supervision referred to in paragraph l(C)(d)(ii) above is carried out, the following requirements shall be complied with: (i) the inspectors, shall (a) have the necessary technical qualifications: (b) derive no private gain in connection with the carrying out of the inspections; (c) have been officially licenced by the seed certification authority of the Member State concerned; (d) carry out inspections under official supervision in accordance with the rules applicable to official inspections; (ii) the seed crop to be inspected shall be grown from seed which has undergone official post-control, the results of which have been satisfactory; (iii) a proportion of the seed crop shall be checked by official inspectors; (iv) a proportion of samples from the seed lots harvested from the seed crops shall be drawn for official post control and, where appropriate, for official laboratory seed testing in respect of varietal identity and purity. 4. Further measures applicable to the carrying out of examinations under official supervision may be adopted in accordance with the procedure laid down in Article 2 1. Until such measures are adopted, the conditions set out in Article 2 of Commission Decision 89/540/EEC shall be adhered t o. " 3. -The first paragraph of Article 13a is replaced by the following: "For the purpose of seeking improved alternatives to certain provisions set out in this directive, it may be decided to organize temporary experiments under specified conditions at Community level in accordance with the provisions laid down in Article 21. " 4. Point 3 of Annex 1(A) is replaced by the following: "3. In the case of certified seed of all categories there shall be at least one field inspection, either official or under official supervision, and in the case of basic seed at least two official field inspections, one of stecklings and one of the seed-producing plants. " Directive 66/401/EEC is hereby amended as follows: 1. Article 2(1)(C)(d) is replaced by the following: Article 2 "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or (ii) in the case of the conditions laid down in Annex I, has- been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examination by the seed certification authority". 2. Article 2(la) is replaced by the following: "la. Amendments to be made to the list of species referred to in paragraph 1(A) shall be adopted in accordance with the procedure laid down in Article 21. " 3. The following paragraphs are added after Article 2(2): "3. When the examination under official supervision referred to in paragraph 1(C)(d)(ii) above is carried out, the following requirements shall be complied with: (i) the inspectors shall (a) have the necessary technical qualifications: (b) derive no private gain in connection with the carrying out of the inspections; (c) have been officially licenced by the seed certification authority of the Member State concerned; (d) carry out inspections under official supervision in accordance with the rules applicable to official inspections ; <& (ii) the seed crop to be inspected shall be grown from seed which has undergone official post-control, the results of which have been satisfactory; (iii) a proportion of the seed crop shall be checked by official inspectors; (iv) a proportion of samples from the seed lots harvested from the seed crops shall be drawn for official post control and, where appropriate, for official laboratory seed testing in respect of varietal identity and purity. 4. Further measures applicable to the carrying out of examinations under official supervision may be adopted in accordance with the procedure laid down in Article 21. * Until such measures are adopted, the conditions set out in Article 2 of Commission Decision 89/540/EEC shall be adhered to. " 4. The first paragraph of Article 13a is replaced by the following: "For the purpose of seeking improved alternatives to certain provisions set out in this directive, it may be decided to organize temporary experiments under specified conditions at Community level in accordance with the provisions laid down in Article 21. " 5. The first sentence of point 6 of Annex I is replaced by the following: "6. The satisfaction of the above-mentioned standards or other conditions shall, in the case of basic seed, be examined in official field inspections and, in the case of certified seed, be examined either in official field inspections or in inspections carried out under official supervision. " G ~S Directive 66/402/EEC is hereby amended as follows: 1. Article 2(1)(E)(d) is replaced by the following: Article 3 "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or (ii) in the case of the conditions laid down in Annex I, has been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examination by the seed certification authority. " 2. Article 2(1)(F)(d) is replaced by the following: "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or (ii) in the case of the conditions laid down in Annex I, has been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examinations by the seed certification authority". 3. Article 2(1)(G)(d) is replaced by the following: "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or (ii) in the case of the conditions laid down in Annex I, has been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examination by the seed certification authority. " 4. Article 2(la) is replaced by the following: "la. Amendments to be made to the list of species referred to in paragraph 1(A) shall be adopted in accordance with the procedure laid down in Article 21. " M> The following paragraphs are added after Article 2(2): "3. When the examination under official supervision referred to in paragraphs 1(E)(d)(ii), l(F)(d)(ii) and l(G)(d)(ii) above is carried out, the following requirements shall be complied with: (i) the inspectors shall (a) have the necessary technical qualifications: (b) derive no private gain in connection with the carrying out of the inspections; (c) have been officially licenced by the seed certification authority of the Member State concerned; (d) carry out inspections under official supervision in accordance with the rules applicable to official inspections; (ii) the seed crop to be inspected shall be grown from seed which has undergone official post-control, the results of which have been satisfactory; (iii) a proportion of the seed crop shall be checked by official inspectors; (iv) a proportion of samples from the seed lots harvested from the seed crops shall be drawn for official post control and, where appropriate, for official laboratory seed testing in respect of varietal identity and purity. 4. Further measures applicable to the carrying out of examinations under official supervision may be adopted in accordance with the procedure laid down in Article 21. Until such measures are adopted, the conditions set out in Article 2 of Commission Decision 89/540/EEC shall be adhered to. " The first paragraph of Article 13a is replaced by the following: "For the purpose of seeking improved alternatives to certain provisions set out in this directive, it may be decided to organize temporary experiments under specified conditions at Community level in accordance with the provisions laid down in Article 2 1. " M 7. The first sentence of point 5 of Annex I is replaced by the following: "5. The satisfaction of the above-mentioned standards or other conditions shall, in the case of basic seed, be examined in official field inspections and, in the case of certified seed, be examined either in official field inspections or in. inspections carried out under official supervision. " Directive 66/403/EEC is hereby amended as follows: The following article is added after Article 13: "Article 13a Article 4 For the purpose of seeking improved alternatives to certain provisions -set out in this directive, other than those relating to plant health, it may be decided to organize temporary experiments under specified conditions at Community level in accordance with the provisions laid down in Article 19. In the framework of such experiments, Member States may be released from certain obligations laid down in this directive. The extent of that release shall be defined with reference to the provisions to which it applies. The duration of an experiment shall not exceed seven years. " Directive 69/208/EEC is hereby amended as follows: 1. Article 2(1)(C)(d) is replaced by the following: Article 5 "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or (ii) in the case of the conditions laid down in Annex I, has been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examination by the seed certification authority. " 2. Article 2(1)(D)(d) is replaced by the following: "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or At- (ii) in the case of the conditions laid down in Annex I, has been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examination by the seed certification authority". 3. Article 2. 1(E)(d) is replaced by the following: "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or (ii) in the case of the conditions laid down in Annex I, has been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examination by the seed certification authority. " 4. Article 2. 1(Ea)(d) is replaced by the following: "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or > (ii) in the case of the conditions laid down in Annex IA, has been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examination by the seed certification authority". 5. Article 2(1)(F)(d) is replaced by the following: "(d) (i) which has been found by official examination to satisfy the above mentioned conditions or (ii) in the case of the conditions laid down in Annex 1(A), has been found to satisfy those conditions either by official examination or by examination carried out under official supervision by inspectors other than those charged with official examination by the seed certification authority. " 6. Article 2"(la) is replaced by the following: "la. Amendments to be made to the list of species referred to in paragraph 1(A) shall be adopted in accordance with the procedure laid down in Article 21. " J2> The following paragraphs are added after Article 2(2): "3. When the examination under official supervision referred to in paragraphs l(C)(d)(ii), l(D)(d)(ii), l(E)(d)(ii), 1(Ea)(d)(ii) and l(F)(d)(ii) above is carried out, the following requirements shall be complied with: (i) the inspectors shall (a) have the necessary technical qualifications: (b) derive no private gain in connection with the carrying out of the inspections; (c) have been officially licenced by the seed certification authority of the Member State concerned; (d) carry out inspections under official supervision, in accordance with the rules applicable to official inspections; (ii) the seed crop to be inspected shall be grown from seed which has undergone official post-control, the results of which have been satisfactory; (iii) a proportion of the seed crop shatill be checked by official inspectors; (iv) a proportion of samples from the seed lots harvested from the seed crops shall be drawn for-official post control and, where appropriate, for official laboratory seed testing in respect of varietal identity and purity. 4. Further measures applicable to the carrying out of examinations under official supervision may be adopted in accordance with the procedure laid down in Article 21. Until such measures are adopted, the conditions set out in Article 2 of Commission Decision 89/540/EEC shall be adhered to. " , / / </ 8. The first paragraph of Article 12a is replaced by the following: "For the purpose of seeking improved alternatives to certain provisions set out in this directive, it may be decided to organize temporary experiments under specified conditions at Community level in accordance with the provisions laid down in Article 21. " 9. The first sentence of point 5 of Annex I is replaced by the following: % "5. The satisfaction of the above-mentioned standards or other conditions shall, in the case of basic seed, be examined in official field inspections and, in the case of certified seed, be examined either in official field inspections or in inspections carried out under official supervision. " Article 6 Directive 70/457/EEC is hereby amended as follows: The following paragraph is inserted after paragraph 4 in Article 9: "5. So far as the suitability of the denomination of a variety is concerned, Article 63 of Council Regulation (EC) No 2100/94 on Community Plant Variety Rights shall apply. Detailed implementing rules as to the suitability of denominations of varieties may be adopted in accordance with the procedure provided for in Article 23. " Directive 70/458/EEC is hereby amended as follows: 1. Article 2(la) is replaced by the following: Article 7 "la. Amendments to be made to the lists of species referred to in paragraph 1(A) shall be adopted in accordance with the procedure laid down in Article 40. " 2. - The first paragraph of Article 29a is replaced by the following: "For the purpose of seeking improved alternatives to certain provisions set out in this directive, it may be decided to organize temporary experiments under speciried conditions at Community level in accordance with the provisions laid down in Article 40. " A* 3. The following paragraph is added after paragraph 4 in Article 10: "5. So far as the suitability of the denomination of a variety is concerned, Article 63 of Council Regulation (EC) No 2100/94 on Community Plant Variety Rights shall apply. Detailed implementing rules as to the suitability of denominations of varieties may be adopted in accordance with the procedure provided for in Article 40. " 1. Member States shall bring into force the laws, regulations or administrative provisions necessary to comply with this Directive on 1 January 1998. They shall forthwith inform the Commission thereaf. Article 8 2. When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The procedure for such reference shall be adopted by the Member States. 3. Member States shall communicate to the Commission the text of the main provisions of domestic law they adopt in the field covered by i " this Directive. This Directive shall enter into force on the twentieth day following its publication in the Official Journal of the European Communities. Article 9 This Directive is addressed to the Member States. Article 10 Done at Brussels, For the Council, A6 ISSN 0254-1475 COM(97) 403 final DOCUMENTS EN 03 10 15 Catalogue number : CB-CO-97-404-EN-C ISBN 92-78-23502-4 Office for Official Publications of the European Communities L-2985 Luxembourg A%


title: Proposta de decisão do Conselho que autoriza o Reino Unido a prorrogar a aplicação de uma medida derrogatória ao nº 1 do artigo 28º E da Sexta Directiva (77/388/CEE) do Conselho, de 17 de Maio de 1977, relativa à harmonização das legislações dos Estado-membros respeitantes aos impostos sobre o volume de negócios

eurovoc_concepts:
VAT
approximation of laws
goods and services
intra-EU trade
turnover

text: COMISSÃO DAS COMUNIDADES EUROPEIAS Bruxelas, 25. 07. 1997 COM(97)405 final Proposta de DECISÃO DO CONSELHO que autoriza o Reino Unido a prorrogar a aplicação de uma medida derrogatória ao n°l do artigo 28°-E da Sexta Directiva (77/388/CEE) do Conselho, de 17 de Maio de 1977, relativa à harmonização das legislações dos Estados-membros respeitantes aos impostos sobre o volume de negócios (apresentada pela Comissão) EXPOSIÇÃO DE MOTIVOS Por carta registada no Secretariado-Geral da Comissão em 21 de Fevereiro de 1997, o Governo do Reino Unido apresentou um pedido de autorização, ao abrigo do artigo 27° da Sexta Directiva 77/388/CEE do Conselho, de 17 de Maio de 1977, relativa à harmonização das legislações dos Estados-membros respeitantes aos impostos sobre o volume de negócios - sistema comum do imposto sobre o valor acrescentado: base tributável uniforme1, para prorrogar a aplicação da derrogação que lhe havia sido concedida pela Decisão n° 92/546/CEE do Conselho2, de 23 de Novembro de 1992. Por força desta decisão, o Reino Unido foi habilitado a introduzir uma medida especial que autoriza as autoridades competentes a impor a utilização do valor do mercado livre como base tributável para as aquisições intracomunitárias de bens sempre que a pessoa que adquire os bens esteja total ou parcialmente isenta e que existam, entre o fornecedor e o adquirente, determinados laços familiares, jurídicos ou económicos previstos na legislação nacional. Nos termos do artigo 27° acima referido, os outros Estados-membros foram informados do pedido do Reino Unido por carta de 6 de Maio de 1997. Segundo o regime normal do sistema comum do IVA e, nomeadamente, o n°l do artigo 28°-E, para a aquisição intracomunitária de bens, a base tributável é constituída pelos mesmos elementos que os utilizados para determinar, de acordo com o ponto A do artigo 11°, a base tributável da entrega desses mesmos bens no território do país. O ponto A do artigo 11° estabelece o princípio de que, para as entregas de bens e de prestações de serviços, a base tributável é constituída por tudo o que integra a contrapartida que o fornecedor ou o prestador recebeu ou deve receber em relação a essas operações, do adquirente, do destinatário ou de um terceiro. Todavia, por decisão do Conselho adoptada tacitamente em 11 de Abril de 19873, nos termos do n°4 do artigo 27° da Sexta Directiva, o Reino Unido foi autorizado a aplicar uma derrogação ao artigo 11°. Através desta decisão, o Reino Unido foi autorizado a impor a utilização do valor do mercado livre como a base tributável para as entregas de bens, prestações de serviços ou importações, sempre que o beneficiário destas operações seja uma pessoa total ou parcialmente isenta e existam, entre a pessoa que procede à entrega ou à prestação e a que a recebe ou entre a pessoa que importa os bens e a pessoa a quem estes devem ser pagos, determinados laços familiares, jurídicos ou económicos previstos na legislação nacional. 1 2 3 JO n° L 145 de 13. 6. 1977, p. l. Directiva alterada pela última vez pela Directiva 96/95/CE (JO n° L 338 de 28. 12. 1996, p. 89). JOn°L351 de 2. 12. 1992, p. 34. JO n° L 132 de 21. 5. 1987, p. 22. O regime transitório de tributação do comércio intracomunitário introduziu, em 1 de Janeiro de 1993, a noção de aquisição intracomunitária como operação tributável no sistema comum do IVA. Desde então, o Reino Unido foi autorizado, pela Decisão n° 92/546/CEE, a completar o dispositivo da medida especial, através de uma derrogação ao n° 1 do artigo 28°-E da Sexta Directiva relativo à base tributável no caso de uma aquisição intracomunitária de bens. A medida especial constitui uma disposição de combate à evasão fiscal destinada a impedir que um sujeito passivo reduza artificialmente o preço facturado a uma pessoa com a qual tem certos laços. Por exemplo, a derrogação permite combater uma situação em que uma sociedade total ou parcialmente isenta estabelecesse ou utilizasse uma sociedade ligada, plenamente sujeita ao imposto, que adquirisse grandes quantidades de bens, recuperasse o imposto a montante e facturasse depois um preço mínimo pela totalidade ou parte dos bens à sociedade total ou parcialmente isenta. A derrogação prevista na Decisão 92/546/CEE foi concedida a título temporário. Na medida em que se trata de uma medida especial que só se aplica às aquisições intracomunitárias - operações tributáveis características do regime transitório - o seu termo de vigência (31 de Dezembro de 1996) coincidia com a data prevista na época para a entrada em vigor do regime definitivo do IVA e, consequentemente, para a supressão do regime transitório. Uma vez que as disposições do regime transitório continuam em vigor, a Comissão considera ser conveniente autorizar o Reino Unido a prorrogar, até 31 de Dezembro de 1999, a aplicação da medida derrogatória ao n°l do artigo 28°-E da Sexta Directiva. De facto, em 10 de Julho de 1996, a Comissão adoptou um programa de trabalho para a criação de um sistema comum do IVA4 que prevê uma progressão gradual na via de um novo sistema. Uma vez que a apresentação do último pacote de propostas está prevista para meados de 1999, afigura-se oportuno limitar o prazo de validade até 31 de Dezembro de 1999, permitindo, assim, avaliar, nessa altura, a coerência da medida derrogatória com a abordagem global desenvolvida no âmbito do novo sistema comum do IVA. 4 COM (96) 328 final de 22. 07. 1996. 1. Proposta de DECISÃO DO CONSELHO que autoriza o Reino Unido a prorrogar a aplicação de uma medida derrogatória ao n° 1 do artigo 28°-E da Sexta Directiva (77/388/CEE) do Conselho, de 17 de Maio de 1977, relativa à harmonização das legislações dos Estados-membros respeitantes aos impostos sobre o volume de negócios O CONSELHO DA UNIÃO EUROPEIA, Tendo em conta o Tratado que institui a Comunidade Europeia, Tendo em conta a Sexta Directiva (77/388/CEE) do Conselho, de 17 de Maio de 1977, relativa à harmonização das legislações dos Estados-membros respeitantes aos impostos sobre o volume de negócios1- sistema comum do imposto sobre o valor acrescentado: base tributável uniforme e, nomeadamente, o seu artigo 27°, Tendo em conta a anterior Decisão 92/546/CEE do Conselho2, de 23 de Novembro de 1992, Tendo em conta a proposta da Comissão, Considerando que, nos termos do n° 1 do artigo 27° da Sexta Directiva IVA, o Conselho, deliberando por unanimidade, sob proposta da Comissão, pode autorizar os Estados- membros a introduzirem ou prorrogarem a vigência de medidas especiais derrogatórias da directiva para simplificar a cobrança do imposto ou para evitar certas fraudes ou evasões fiscais; Considerando que, por carta registada no Secretariado-Geral da Comissão, em 21 de Fevereiro de 1997, o Governo do Reino Unido apresentou um pedido de prorrogação da medida derrogatória que lhe tinha sido anteriormente concedida, até 31 de Dezembro de 1996, pela Decisão 92/546/CEE do Conselho; 1 2 JO n° L 145 de 13. 6. 1977, p. 1, com a última redacção que lhe foi dada pela Directiva 96/95/CE (JO n° L 338 de 28. 12. 1996, p. 89). JO n°L 351 de 2. 12. 1992, p. 34. 3 Considerando que os restantes Estados-membros foram informados, em 6 de Maio de 1997, do pedido do Reino Unido; Considerando que, por força da decisão acima referida, o Reino Unido foi habilitado a introduzir uma medida especial que autoriza as autoridades competentes a impor a utilização do valor do mercado livre como a base tributável no que se refere às aquisições intracomunitárias de bens sempre que a pessoa que adquire os bens esteja total ou parcialmente isenta e que existam, entre o fornecedor e o adquirente, determinados laços familiares, jurídicos ou económicos previstos na legislação nacional; Considerando que a Decisão 92/546/CEE permitiu ao Reino Unido completar o dispositivo de uma medida especial, autorizada por decisão do Conselho3 adoptada tacitamente em 11 de Abril de 1987, permitindo-lhe impor a utilização do valor do mercado livre como a base tributável para as entregas de bens, prestações de serviços ou importações, sempre que o beneficiário destas operações seja uma pessoa total ou parcialmente isenta e existam, entre a pessoa que procede à entrega ou à prestação e a que a recebe ou entre a pessoa que importa os bens e a pessoa a quem estes devem ser pagos, determinados laços familiares, jurídicos ou económicos previstos na legislação nacional; Considerando que a medida em questão tem por objecto impedir as pessoas que têm certos laços familiares, jurídicos ou económicos, previstos na legislação nacional, de reduzirem artificialmente os preços das operações tributáveis; Considerando que, segundo a Jurisprudência do Tribunal de Justiça das Comunidades Europeias4, as medidas nacionais que contêm derrogações visando combater a fraude e a evasão fiscal são de interpretação restrita e não podem sobrepor-se à regras sobre a determinação da base tributável do IVA para além dos limites estritamente necessários para atingir aquele objectivo; Considerando, porém, que a medida especial apenas é aplicável se a administração puder provar com elementos de facto que a determinação da base tributável prevista no artigo 28°-E foi influenciada pelos laços familiares, jurídicos ou económicos entre a pessoa que adquiriu os bens e o seu fornecedor, sendo excluído o recurso a presunções simples e admitindo-se que as partes interessadas devem ser autorizadas a apresentar prova em contrário no caso de contestação do nível do valor normal estabelecido pela administração; Considerando que a medida é aplicável unicamente às operações tributáveis em que o beneficiário é uma pessoa total ou parcialmente isenta; Considerando que, tendo em conta o âmbito de aplicação limitado da derrogação, a medida especial é proporcional ao objectivo em vista; 3 JO n°L 132 de 21. 5. 1987, p. 22. 4 Ver Acórdãos de 10 de Abril de 1984, Comissão/Bélgica (324/82, Rec. 1984, pgs. 1861, item 29) e de 29 de Maio de 1997, Werner Skripalle (63/96, Rec. 1997, pgs. 0000). Considerando que a Comissão adoptou, em 10 de Julho de 1996, um programa de trabalho5 acompanhado de um calendário de propostas no qual se prevê uma progressão gradual na via de um sistema comum do IVA para o mercado único; Considerando que a autorização é concedida até 31 de Dezembro de 1999, permitindo, assim, avaliar, nessa altura, a coerência desta derrogação com a abordagem global desenvolvida no âmbito do novo sistema comum do IVA, uma vez que a apresentação do último pacote de propostas está prevista para meados de 1999; Considerando que esta derrogação não terá qualquer repercussão negativa nos recursos próprios das Comunidades Europeias provenientes do IVA, TOMOU A PRESENTE DECISÃO: COM(96)328 final, de 22. 7. 96. Artigo Io Em derrogação ao disposto no n°l do artigo 28°-E da Directiva 77/388/CEE, o Reino Unido é autorizado, até 31 de Dezembro de 1999, a aplicar uma medida especial que permite às autoridades competentes imporem a utilização do valor do mercado livre como base tributável no que se refere às aquisições intracomunitárias de bens, quando estiverem reunidas as duas condições seguintes: - a pessoa que adquire os bens não é um sujeito passivo totalmente tributado e existem laços familiares, jurídicos ou económicos que serão precisados na legislação nacional, entre a pessoa que adquire os bens e o seu fornecedor; - existem elementos de facto que permitem concluir que estes laços familiares, jurídicos ou económicos influenciaram a determinação da base tributável prevista no artigo 28o- E supracitado. O Reino Unido é o destinatário da presente decisão. Artigo 2o Feito em Bruxelas, Pelo Conselho O Presidente L ISSN 0257-9553 COM(97) 405 final DOCUMENTOS PT 09 06 N. ° de catálogo : CB-CO-97-405-PT-C ISBN 92-78-23539-3 Serviço das Publicações Oficiais das Comunidades Europeias L-2985 Luxemburgo