title: SCHRIFTELIJKE VRAAG nr. 596/98 van Mihail PAPAYANNAKIS aan de Commissie. Projecten in verband met de organisatie van de Olympische Spelen van 2004

eurovoc_concepts:
EU environmental policy
Greece
Olympic games
coastal protection
fund (EU)
sports facilities

formats: html pdf print

text: C 304/138 NL Publicatieblad van de Europese Gemeenschappen 2. 10. 98 In 1995 werd een interdienstengroep opgezet die zich bezighoudt met de paraatheid bij noodsituaties buiten kerncentrales (OSEP). Deze heeft niet alleen tot doel om de rampenplanning in Oost-Europa te coo¤rdineren en te verbeteren, maar ook om de regelingen voor de uitwisseling van informatie binnen Oost-Europa en met de Gemeenschap te verbeteren, teneinde tijdig op eventuele toekomstige ongevallen te kunnen reageren. Met financie¤le steun van TACIS, PHARE en ECHO werden tien of meer projecten opgezet om deze doelstellingen te realiseren en nog andere projecten zijn in voorbereiding. (1) PB L 159 van 29. 6. 1996. (2) PB L 371 van 30. 12. 1987. (3) PB L 371 van 30. 12. 1987. (4) PB L 357 van 7. 12. 1989. (98/C 304/205) SCHRIFTELIJKE VRAAG E-0596/98 van Mihail Papayannakis (GUE/NGL) aan de Commissie (4 maart 1998) Betreft: Projecten in verband met de organisatie van de Olympische Spelen van 2004 In haar antwoord op mijn vraag nr. 3097/97 (1) stelt de Commissie dat zij (cid:132)zal blijven toezien op de naleving van de bepalingen van richtlijn 85/337/EEG (2) in het geval zij van toepassing zijn op projecten voor de Olympische Spelen(cid:148). In het kader van de projecten voor de Olympische Spelen van 2004 hebben de Griekse autoriteiten plannen voor de aanleg van zes sportterreinen in het gebied aan de Golf van Athene. Milieuverenigingen en plaatselijke instanties hebben reeds te verstaan gegeven dat dit nefaste gevolgen zal hebben voor het hele gebied, dat nota bene luidens aankondigingen van het Griekse Ministerie van Milieu, Ruimtelijke Ordening en Openbare Werken was aangemerkt als herwaarderingsgebied (plannen voor de instelling van groene zones enz). Met het oog op de herwaardering van dit gebied zijn overigens studies verricht die gedeeltelijk door de Europese Commissie werden gefinancierd. Is de Commissie op de hoogte van deze situatie? Hoe reageert zij op deze inconsequente manier van handelen? Kan zij garanderen dat zij op de desbetreffende investeringen zal toezien en ervoor zal waken dat de communautaire wetgeving wordt nageleefd? (1) PB C 117 van 16. 4. 1998, blz. 151. (2) PB L 175 van 5. 7. 1985, blz. 40. Antwoord van mevrouw Bjerregaard namens de Commissie (31 maart 1998) De Commissie beschikt niet over aanvullende informatie betreffende de Olympische Spelen van 2004 sinds haar antwoord op de vorige schriftelijke vraag E-3097/97 van het geachte parlementslid. Kwesties met betrekking tot ruimtelijke ordening in het gebied aan de Golf van Athene (Saroniko·s Ko·lpos) vallen onder de bevoegdheid van de Griekse autoriteiten die over specifieke toepassingen of ontwikkelingspro- jecten besluiten alsmede over de vraag of eerdere plannen en studies waarvan er sommige gedeeltelijk met steun van de Gemeenschap gefinancierd kunnen zijn, wel of niet zullen worden gebruikt. Alhoewel het betreurens- waardig zou zijn indien er middelen verspild zijn, kunnen nieuwe factoren als de Olympische Spelen van 2004 zeker de autoriteiten tot een heroverweging van de keuzes aanzetten. In alle gevallen behouden de Griekse autoriteiten echter de verplichting om de milieuwetgeving van de Gemeenschap, voorzover deze toepasbaar is, te respecteren. De Commissie zal de bestaande procedures gebruiken om ervoor te zorgen dat dit ook inderdaad gebeurt


title: 98/200/EG: Entscheidung der Kommission vom 4. März 1998 zur Ermächtigung der Mitgliedstaaten, vorübergehend Vermehrungsgut von Reben zum Verkehr zuzulassen, das den Anforderungen der Richtlinie 68/193/EWG des Rates nicht entspricht

eurovoc_concepts:
Central and Eastern Europe
derogation from EU law
import
marketing
plant propagation
vineyard

text: 13. 3. 98 DE Amtsblatt der Europ(cid:132)ischen Gemeinschaften L 76/37 KOMMISSION ENTSCHEIDUNG DER KOMMISSION vom 4. M(cid:132)rz 1998 zur Erm(cid:132)chtigung der Mitgliedstaaten, vor(cid:129)bergehend Vermehrungsgut von Reben zum Verkehr zuzulassen, das den Anforderungen der Richtlinie 68/ 193/EWG des Rates nicht entspricht (98/200/EG) DIE KOMMISSION DER EUROP(cid:142)ISCHEN GEMEINSCHAFTEN (cid:190) gest(cid:129)tzt auf den Vertrag zur Gr(cid:129)ndung der Europ(cid:132)ischen Gemeinschaft, gest(cid:129)tzt auf die Richtlinie 68/193/EWG des Rates vom 9. April 1968 (cid:129)ber den Verkehr mit vegetativem Vermeh- rungsgut von Reben (1), zuletzt ge(cid:132)ndert durch die Akte (cid:129)ber den Beitritt (cid:153)sterreichs, Finnlands und Schwedens, insbesondere auf Artikel 14, auf Antrag (cid:153)sterreichs, in Erw(cid:132)gung nachstehender Gr(cid:129)nde: Die Erzeugung von bestimmtem Vermehrungsgut von Reben, das den Anforderungen der Richtlinie 68/ 193/EWG entspricht, war 1997 in der Gemeinschaft und insbesondere in (cid:153)sterreich so gering, daß die Versorgung dieses Landes nicht gew(cid:132)hrleistet ist. Der Bedarf kann nicht mit Vermehrungsgut gedeckt werden, das alle Anforderungen der vorgenannten Richt- linie erf(cid:129)llt. Daher ist (cid:153)sterreich zu erm(cid:132)chtigen, bis zum 31. M(cid:132)rz 1998 Vermehrungsgut einer Kategorie, die minderen Anforderungen unterliegt, zum Verkehr zuzulassen. Ferner sollten andere Mitgliedstaaten, die (cid:153)sterreich mit solchem Vermehrungsgut versorgen k(cid:148)nnen, erm(cid:132)chtigt werden, dieses zu diesem Zweck in den Verkehr zu bringen. Von der Erm(cid:132)chtigung darf nur Gebrauch gemacht werden, wenn die pflanzenschutzrechtlichen Bedin- gungen und Anforderungen der Richtlinie 77/93/EWG des Rates (2), zuletzt ge(cid:132)ndert durch die Richtlinie 98/2/ EG (3), und insbesondere der Entscheidung 98/201/EG der Kommission vom 4. M(cid:132)rz 1998 zur Erm(cid:132)chtigung der (1) ABl. L 93 vom 17. 4. 1968, S. 15. (2) ABl. L 26 vom 31. 1. 1977, S. 20. (3) ABl. L 15 vom 21. 1. 1998, S. 34. f(cid:129)r Vitis L. , Mitgliedstaaten, außer Fr(cid:129)chten, mit Ursprung in Ungarn oder Rum(cid:132)nien Ausnahmen von bestimmten Vorschriften der Richtlinie 77/93/EWG des Rates zuzulassen (4), eingehalten werden. Die in dieser Entscheidung vorgesehenen Maßnahmen entsprechen St(cid:132)ndigen Stellungnahme Ausschusses f(cid:129)r das landwirtschaftliche, gartenbauliche und forstliche Saat- und Pflanzgutwesen (cid:190) des der HAT FOLGENDE ENTSCHEIDUNG ERLASSEN: Artikel 1 (1) (cid:153)sterreich wird erm(cid:132)chtigt, bis zum 31. M(cid:132)rz 1998 in seinem Hoheitsgebiet bis zu 1 500 000 Wurzelreben der Sorten 5BB oder 5C zur Veredlung, die in Ungarn oder Rum(cid:132)nien geerntet worden sind und die Bestim- mungen der Richtlinie 68/193/EWG hinsichtlich Aner- kennung und Kontrolle von Standardvermehrungsgut nicht erf(cid:129)llen, zum Verkehr zuzulassen, sofern folgende Bedingungen erf(cid:129)llt sind: a) Die Bedingungen und Anforderungen der Entschei- dung 98/201/EG zur Erm(cid:132)chtigung der Mitglied- staaten, f(cid:129)r Vitis L. , außer Fr(cid:129)chten, mit Ursprung in Ungarn oder Rum(cid:132)nien Ausnahmen von bestimmten Vorschriften der Richtlinie 77/93/EWG zuzulassen, werden eingehalten, und b) das amtliche Etikett ist braun und tr(cid:132)gt die Aufschrift „mindere Anforderungen“. (2) (cid:153)sterreich wird erm(cid:132)chtigt, in seinem Hoheitsgebiet das Inverkehrbringen von Pfropfreben zuzulassen, die in der Gemeinschaft aus den obengenannten Wurzelreben gewonnen wurden, sofern das amtliche Etikett braun ist und die Aufschrift „mindere Anforderungen“ tr(cid:132)gt. (4) Siehe Seite 39 dieses Amtsblatts. L 76/38 DE Amtsblatt der Europ(cid:132)ischen Gemeinschaften 13. 3. 98 Artikel 2 Die anderen Mitgliedstaaten werden erm(cid:132)chtigt, unter den Bedingungen des Artikels 1 und f(cid:129)r die von dem antragstellenden Mitgliedstaat vorgesehenen Zwecke in ihrem Hoheitsgebiet das gem(cid:132)ß dieser Entscheidung zum Verkehr zugelassene Vermehrungsgut in ihrem Hoheits- gebiet in den Verkehr zu bringen. Artikel 3 Die Mitgliedstaaten teilen der Kommission und den unverz(cid:129)glich mit, wieviel anderen Mitgliedstaaten Vermehrungsgut aufgrund dieser Entscheidung in ihrem Hoheitsgebiet zum Verkehr zugelassen worden ist. Artikel 4 Diese Entscheidung ist an alle Mitgliedstaaten gerichtet. Br(cid:129)ssel, den 4. M(cid:132)rz 1998 F(cid:129)r die Kommission Franz FISCHLER Mitglied der Kommission


title: INTERROGAZIONE SCRITTA n. 583/98 dell'on. José BARROS MOURA alla Commissione. Lavoro minorile

eurovoc_concepts:
Africa
EU relations
International Labour Office
Lomé Convention
child
child labour
child protection
children's rights
report
slavery

text: C 310/96 IT Gazzetta ufficiale delle Comunita‘ europee 9. 10. 98 I bandi di gara internazionali sono pubblicati sulla Gazzetta ufficiale nonche· su quella degli Stati ACP. L(cid:146)avviso pubblicato contiene gli indirizzi presso i quali puo‘ essere ottenuto o consultato il fascicolo di gara (in Europa si tratta degli uffici della Commissione negli Stati membri e del servizio bandi di gara per il Belgio). Inoltre, sul sito Internet della DG VIII e‘ possibile trovare le informazioni relative alla situazione dei progetti e delle gare in corso. Indirizzo del sito: http://europa. eu. int/en/comm/dg08/dgviii. htm. La partecipazione alle gare e ai contratti del FES e‘ aperta a parita‘ di condizioni alle aziende degli Stati membri nonche· a quelle degli Stati ACP. Le date di pubblicazione ed i criteri di selezione variano da un contratto all(cid:146)altro. Per le gare aperte il termine di presentazione e‘ di almeno 90 giorni a partire dalla data di pubblicazione. Vengono tenute soltanto le statistiche relative alle aziende aggiudicatarie dei contratti. La Commissione invia direttamente all(cid:146)onorevole parlamentare nonche· al Segretariato generale del Parlamento le statistiche del 1996, che mostrano gli importi e le percentuali della ripartizione fra gli Stati membri dell(cid:146)attribuzione mediante gare internazionali dei contratti del FES. (1) GU L 382 del 31. 12. 1990. (98/C 310/128) INTERROGAZIONE SCRITTA E-0583/98 di Jose· Barros Moura (PSE) alla Commissione (4 marzo 1998) Oggetto: Lavoro minorile Considerando la relazione elaborata recentemente dall(cid:146)UIL sul previsto aumento di un milione all(cid:146)anno («dagli attuali 80 milioni a 100 milioni nel 2015») del numero di bambini che lavorano in Africa, quasi sempre nelle peggiori condizioni di sfruttamento e a scapito della loro istruzione, considerando il collegamento tra questo problema e l(cid:146)aggravarsi della situazione economico-sociale in Africa e le responsabilita‘ dell(cid:146)UE nel contesto delle Convenzioni di Lome·, puo‘ la Commissione indicare quali misure intende adottare per aiutare le vittime di questo flagello? Risposta data dal sig. Pinheiro in nome della Commissione (1 aprile 1998) La Commissione si pregia di rinviare l(cid:146)Onorevole Parlementare alla risposta da essa data all(cid:146) interrogazione scritta P-3355/97 dell(cid:146)Onorevole Fernandez Martin (1). (1) GU C 158 del 25. 5. 1998, pag. 91. (98/C 310/129) INTERROGAZIONE SCRITTA P-0586/98 di Giovanni Burtone (PPE) alla Commissione (23 febbraio 1998) Oggetto: Tariffe promozionali Alitalia › Violazione delle norme sulla concorrenza In seguito ad una decisione della Commissione europea, la compagnia ALITALIA ha sospeso alcune «tariffe promozionali» che attuava su alcune tratte italiane ed in particolare sui collegamenti con le isole. Tenuto conto che tali tariffe: › da un lato, avevano consentito, negli ultimi mesi, un incremento dell(cid:146)afflusso di turisti nelle zone piu‘ periferiche del paese (in particolare in Sicilia e in Sardegna), con un evidente beneficio degli operatori del settore, › dall(cid:146)altro, avevano reso piu‘ accessibili gli spostamenti dei residenti verso il resto d(cid:146)Italia,


title: Verordnung (EG) Nr. 515/98 der Kommission vom 4. März 1998 zur Festsetzung des besonderen Kurses, mit dem im Februar 1998 die Vergütung der Zuckerlagerkosten umzurechnen ist

eurovoc_concepts:
agri-monetary policy
redemption
representative rate
storage cost
sugar

formats: pdf print

text: L 65/14 DE Amtsblatt der Europ(cid:132)ischen Gemeinschaften 5. 3. 98 VERORDNUNG (EG) Nr. 515/98 DER KOMMISSION vom 4. M(cid:132)rz 1998 zur Festsetzung des besonderen Kurses, mit dem im Februar 1998 die Verg(cid:129)tung der Zuckerlagerkosten umzurechnen ist DIE KOMMISSION DER EUROP(cid:142)ISCHEN GEMEINSCHAFTEN (cid:190) gest(cid:129)tzt auf den Vertrag zur Gr(cid:129)ndung der Europ(cid:132)ischen Gemeinschaft, gest(cid:129)tzt auf die Verordnung (EWG) Nr. 1785/81 des Rates vom 30. Juni 1981 (cid:129)ber die gemeinsame Markt- organisation f(cid:129)r Zucker (1), zuletzt ge(cid:132)ndert durch die Verordnung (EG) Nr. 1599/96 (2), gest(cid:129)tzt auf die Verordnung (EWG) Nr. 3813/92 des Rates vom 28. Januar 1992 (cid:129)ber die Rechnungseinheit und die im Rahmen der gemeinsamen Agrarpolitik anzu- wendenden Umrechnungskurse (3), zuletzt ge(cid:132)ndert durch die Verordnung (EG) Nr. 150/95 (4), gest(cid:129)tzt auf die Verordnung (EWG) Nr. 1713/93 der Kommission vom 30. Juni 1993 mit besonderen Bestim- mungen landwirtschaftlichen Umrechnungskurses im Zuckersektor (5), zuletzt ge(cid:132)ndert durch die Verordnung (EG) Nr. 59/97 (6), insbesondere auf Artikel 1 Absatz 3, zur Anwendung des umgerechnet, der dem pro rata temporis festgelegten in dem betreffenden Lagermonat Durchschnitt der geltenden Umrechnungskurse entspricht. Dieser besondere Kurs ist monatlich f(cid:129)r den jeweiligen Vormonat zu bestimmen. landwirtschaftlichen Im Februar 1998 hat die Anwendung dieser Bestimmung zur Folge, daß f(cid:129)r die einzelnen Landesw(cid:132)hrungen der im Anhang festgesetzte besondere landwirtschaftliche Umrechnungskurs gilt (cid:190) HAT FOLGENDE VERORDNUNG ERLASSEN: Artikel 1 Der besondere landwirtschaftliche Kurs, mit dem im Februar 1998 die in Artikel 8 der Verordnung (EWG) Nr. 1785/81 genannte Lagerkostenverg(cid:129)tung in die einzelnen Landesw(cid:132)hrungen umzurechnen ist, ist im Anhang fest- gesetzt. in Erw(cid:132)gung nachstehender Gr(cid:129)nde: Nach Artikel 1 Absatz 2 der Verordnung (EWG) Nr. 1713/93 wird die in Artikel 8 der Verordnung (EWG) Nr. einem 1785/81 genannte Lagerkostenverg(cid:129)tung mit besonderen landwirtschaftlichen Kurs in Landesw(cid:132)hrung Artikel 2 Diese Verordnung tritt am 5. M(cid:132)rz 1998 in Kraft. Sie gilt mit Wirkung vom 1. Februar 1998. Diese Verordnung ist in allen ihren Teilen verbindlich und gilt unmittelbar in jedem Mitgliedstaat. Br(cid:129)ssel, den 4. M(cid:132)rz 1998 F(cid:129)r die Kommission Franz FISCHLER Mitglied der Kommission (1) ABl. L 177 vom 1. 7. 1981, S. 4. (2) ABl. L 206 vom 16. 8. 1996, S. 43. (3) ABl. L 387 vom 31. 12. 1992, S. 1. (4) ABl. L 22 vom 31. 1. 1995, S. 1. (5) ABl. L 159 vom 1. 7. 1993, S. 94. (6) ABl. L 14 vom 17. 1. 1997, S. 25. 5. 3. 98 DE Amtsblatt der Europ(cid:132)ischen Gemeinschaften L 65/15 ANHANG zur Verordnung der Kommission vom 4. M(cid:132)rz 1998 zur Festsetzung des besonderen landwirtschaftlichen Kurses, mit dem im Februar 1998 die Verg(cid:129)tung der Zuckerlagerko- sten umzurechnen ist Landwirtschaftliche Umrechnungskurse 1 ECU = 40,9321 7,54917 1,98243 312,011 167,153 6,68769 0,788784 1 973,93 2,23273 13,9485 201,803 6,02811 8,75582 0,695735 bfrs/lfrs Dkr DM Dr Pta ffrs Ir £ Lit hfl (cid:148)sterreichische Schillinge Esc finnische Mark schwedische Kronen £ Stg


title: 98/200/CE: Decisão da Comissão de 4 de Março de 1998 que autoriza os Estados-membros a permitir temporariamente a comercialização de materiais de propagação da vinha que não satisfaçam as exigências da Directiva 68/193/CEE do Conselho

text: 13. 3. 98 PT Jornal Oficial das Comunidades Europeias L 76/37 COMISS(cid:212)O DECIS(cid:212)O DA COMISS(cid:212)O de 4 de Mar(cid:135)o de 1998 que autoriza os Estados-membros a permitir temporariamente a comercializa(cid:135)(cid:209)o de materiais de propaga(cid:135)(cid:209)o da vinha que n(cid:209)o satisfa(cid:135)am as exig(cid:136)ncias da Direc- tiva 68/193/CEE do Conselho (98/200/CE) A COMISS(cid:212)O DAS COMUNIDADES EUROPEIAS, Tendo em conta o Tratado que institui a Comunidade Europeia, Tendo em conta a Directiva 68/193/CEE do Conselho, de 9 de Abril de 1968, relativa (cid:133) comercializa(cid:135)(cid:209)o dos mate- riais de propaga(cid:135)(cid:209)o vegetativa da vinha (1), com a (cid:156)ltima redac(cid:135)(cid:209)o que lhe foi dada pelo Acto de Ades(cid:209)o da (cid:214)ustria, de Finl(cid:131)ndia e da Su(cid:130)cia, e, nomeadamente, e seu artigo 14º, Tendo em conta o pedido apresentado pela (cid:214)ustria, Considerando que, na Comunidade e nomeadamente na (cid:214)ustria, a produ(cid:135)(cid:209)o de certos materiais de propaga(cid:135)(cid:209)o da vinha que satisfa(cid:135)am as exig(cid:136)ncias da Directiva 68/ /193/CEE foi insuficiente em 1997, n(cid:209)o permitindo, pois, satisfazer as necessidades desse pa(cid:146)s; Considerando que n(cid:209)o (cid:130) poss(cid:146)vel satisfazer adequada- mente essas necessidades com materiais que obede(cid:135)am a todas as condi(cid:135)(cid:210)es fixadas pela directiva referida; Considerando que a (cid:214)ustria deve, pois, ser autorizada, por um per(cid:146)odo com termo em 31 de Mar(cid:135)o de 1998, a permitir a comercializa(cid:135)(cid:209)o de materiais de uma categoria submetida a exig(cid:136)ncias menos rigorosas; Considerando que outros Estados-membros capazes de abastecer a (cid:214)ustria com esses materiais devem ser autori- zados a permitir a comercializa(cid:135)(cid:209)o dos mesmos; estabelecidas Considerando que a autoriza(cid:135)(cid:209)o s(cid:155) pode ser utilizada em conformidade com as condi(cid:135)(cid:210)es e exig(cid:136)ncias fitossanit(cid:145)- do rias Conselho (2), com a (cid:156)ltima redac(cid:135)(cid:209)o que lhe foi dada pela Directiva 98/2/CE (3), e, nomeadamente, pela Decis(cid:209)o 98/ /201/CE da Comiss(cid:209)o, de 4 de Mar(cid:135)o de 1998, que auto- riza os Estados-membros a prever, a t(cid:146)tulo excepcional, pela Directiva 77/93/CEE (1) JO L 93 de 17. 4. 1968, p. 15. (2) JO L 26 de 31. 1. 1977, p. 20. (3) JO L 15 de 21. 1. 1998, p. 34. uma derroga(cid:135)(cid:209)o de certas disposi(cid:135)(cid:210)es da Directiva 77/ /93/CEE do Conselho relativamente (cid:133)s plantas de Vitis L. , com excep(cid:135)(cid:209)o dos frutos, origin(cid:145)rias da Hungria ou da Rom(cid:130)nia (4); Considerando que as medidas previstas na presente decis(cid:209)o est(cid:209)o em conformidade com o parecer do Comit(cid:130) Permanente das Sementes e Prop(cid:145)gulos Agr(cid:146)colas, Hort(cid:146)- colas e Florestais, ADOPTOU A PRESENTE DECIS(cid:212)O: Artigo 1º 1. A (cid:214)ustria fica autorizada a permitir, por um per(cid:146)odo com termo em 31 de Mar(cid:135)o de 1998, a comercializa(cid:135)(cid:209)o no seu territ(cid:155)rio de um m(cid:145)ximo de 1 500 000 estacas das variedades 5BB ou 5C para enxertia que tenham sido colhidas na Hungria ou na Rom(cid:130)nia e que n(cid:209)o satisfa(cid:135)am as exig(cid:136)ncias da Directiva 68/193/CEE quanto (cid:133) certifi- ca(cid:135)(cid:209)o e inspec(cid:135)(cid:209)o dos materiais de propaga(cid:135)(cid:209)o standard, desde que: a) Sejam satisfeitas as condi(cid:135)(cid:210)es e exig(cid:136)ncias da Decis(cid:209)o 98/201/CEE que autoriza os Estados-membros a prever excepcionalmente derroga(cid:135)(cid:210)es de certas disposi(cid:135)(cid:210)es da Directiva 77/93/CEE relativamente (cid:133)s plantas de Vitis L. , com excep(cid:135)(cid:209)o dos frutos, origin(cid:145)rias da Hungria ou da Rom(cid:130)nia; e b) A etiqueta oficial seja castanha e ostente a men(cid:135)(cid:209)o «exig(cid:136)ncias menos rigorosas». 2. A (cid:214)ustria fica autorizada a permitir a comercializa(cid:135)(cid:209)o no seu territ(cid:155)rio de enxertos enraizados produzidos na Comunidade a partir das estacas para enxertia acima mencionadas, desde que a etiqueta oficial seja castanha e ostente a men(cid:135)(cid:209)o «exig(cid:136)ncias reduzidas». (4) Ver p(cid:145)gina 39 do presente Jornal Oficial. L 76/38 PT Jornal Oficial das Comunidades Europeias 13. 3. 98 Artigo 2º de materiais de propaga(cid:135)(cid:209)o cuja comercializa(cid:135)(cid:209)o nos seus territ(cid:155)rios (cid:130) autorizada ao abrigo da presente decis(cid:209)o. Os outros Estados-membros que n(cid:209)o o Estado-membro requerente ficam tamb(cid:130)m autorizados a permitir, nas condi(cid:135)(cid:210)es estabelecidas no artigo 1º e para os efeitos previstos pelo Estado-membro requerente, a comerciali- za(cid:135)(cid:209)o nos seus territ(cid:155)rios dos materiais cuja comerciali- za(cid:135)(cid:209)o (cid:130) autorizada ao abrigo da presente decis(cid:209)o. Artigo 3º Os Estados-membros a Comiss(cid:209)o e os outros Estados-membros das quantidades imediatamente notificar(cid:209)o Artigo 4º Os Estados-membros s(cid:209)o os destinat(cid:145)rios da presente decis(cid:209)o. Feito em Bruxelas, em 4 de Mar(cid:135)o de 1998. Pela Comiss(cid:209)o Franz FISCHLER Membro da Comiss(cid:209)o


eurovoc_concepts:
member country
national implementing measure
restriction on competition
tax system
type of business

text: •fMtfrVffcip <r ft ft ft ft ft ft#ft COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 04. 03. 1998 COM(1998) 67 final 98/0087 (CNS) Proposal for a COUNCIL DIRECTIVE on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (presented by the Commission) EXPLANATORY MEMORANDUM I. General 1. 2. In its Communication of 5 November 1997 entitled "A package to tackle harmful tax competition in the European Union"1, the Commission stressed the need for coordinated action at European level to tackle harmful tax competition in order to help achieve certain objectives such as reducing the continuing distortions in the Single Market, preventing excessive losses of tax revenue and encouraging tax structures to develop in a more employment-friendly way. The ECOFIN Council of 1 December 1997 held a wide-ranging debate on the basis of that Communication, highlighting three areas in particular: business taxation, taxation of savings income and the issue of withholding taxes on cross-border interest and royalty payments between companies2. Following the debate on this taxation package, the Council and the Representatives of the Governments of the Member States, meeting within the Council, agreed to a Resolution on a code of conduct for business taxation. The Council also approved a text on taxation of savings, considered that the Commission should submit a proposal for a Directive on interest and royalty payments between companies and took note of the Commission's intention to submit rapidly two proposals for Directives on these subjects. This Memorandum deals with the proposal for a Directive to eliminate taxation in the country where they arise of payments of interest and royalties between associated companies in different Member States. The Commission will shortly present a proposal for a Directive to ensure minimum effective taxation of income from savings, in order to facilitate parallel progress on all the elements of the taxation package. In its Communication of 20 April 1990 setting out guidelines on company taxation3, the Commission pointed out that one of the aims of the Single Market was in to remove the Community. impeding cross-border business activity tax obstacles 3. One of the measures the adoption of which was considered to be necessary to that end was the proposal presented by the Commission at the end of 1990 to abolish withholding taxes levied on interest and royalty payments, initially those made between parent companies and subsidiaries of different Member States4. 4. In March 1992, the Ruding report5 included this Directive among its priorities for the establishment of the Single Market. 5. As, however, it was not possible to find an unanimous resolution to some problems that arose in the course of the negotiations in the Council, the Commission decided, after several compromises, to withdraw the proposal at the end of 1994. It had become clear at that stage that there was not unanimous agreement in principle on the desirability of such a Directive. 2 J 4 5 COM(97) 564 final of 5. 11. 1997. OJC2,6. 1. 199S. SEC(90) 601 final of 20. 4. 1990. OJC53, 28. 2. 1991, p. 26. Report of the Committee of independent experts on company taxation, Commission of the European Communities, 1992. 6. The Commission, and international business associations, have always been convinced of the need for a Community instrument in this area, as neither unilateral measures taken by Member States nor the bilateral tax agreements, that have gone some way towards overcoming the problems resulting from the taxes levied on these payments in the Member State where they arise, have provided a satisfactory solution that fully meets the requirements of the Single Market. Bilateral tax treaties do not cover all bilateral relations between Member States, they do not achieve complete abolition of double taxation and, in particular, they never provide any uniform solution for triangular and multilateral relations between Member States. 7. Unilateral measures and bilateral agreements generally allow withholding taxes, often levied at reduced rates, to be set against the tax payable by the recipient companies. However, double taxation occurs wherever it is not stipulated that withholding taxes are deductible from the taxable profits of the recipient company or where that company cannot use or can only partially use the tax credit because the amount of tax payable by it is insufficient or nil. What is more, bilateral agreements generally make the reduction or abolition of the withholding tax conditional on completion of administrative formalities. 8. Application of withholding taxes may also give rise to cash-flow problems, since some time will elapse between receipt of the income from which the withholding tax has been deducted and the setting-off of the tax credit against payment of tax. 9. The application of a withholding tax to interest limits, for the above reasons, the possibilities for flexible intra-group financing arrangements. In such cases financing has to be done locally, often leading to higher costs. 10. Elimination of any form of possible double taxation can best be achieved by allocating the taxing rights to the Member State of residence of the beneficial owner of the interest or royalties. It is important to eliminate not only the tax collected by deduction at source in the Member State where the interest or royalties arise but also any tax liability that is levied by assessment in that Member State. 11. The only satisfactory way to effect this is through a Directive which enshrines the principle that Member States should not impose taxes on interest and royalties arising in their territory but beneficially owned by non-resident companies, in order to ensure that such income is taxed only once in the Member State in which the beneficial owner is established. This will allow companies to take better advantage of the opportunities of the Single Market. 12. The discussions in initiated by the Commission at the informal meeting of Ministers for Economic Affairs and Finance in Verona in April 1996 and culminating the ECOFIN Council Meeting on 1 December 1997 have demonstrated a new willingness among Member States to compromise in order to tackle harmful tax competition and reduce the continuing distortions of the Single Market. In view of this new development, the Commission is now coming forward with a new proposal for a Directive to eliminate source country taxes on payments of interest and royalties. 13. Both this proposal and the text on the taxation of savings income in the Community which was also approved at the 1 December ECOFIN Council meeting'are aimed at removing distortions in the Single Market. The directive in the field of savings income will be aimed at eliminating non-taxation of income while this proposal concerning payments of interest and royalties payments is aimed at eliminating the distortions which arise through double taxation. 14. 15. In order to alleviate the budgetary impact of the interest and royalties proposal, particularly for those Member States which are net importers of capital and technology and for which these taxes on such payments represent an appreciable source of revenue, a gradual approach as far as the scope of the Directive is concerned would seem to be appropriate. Initially, therefore, it is only proposed that the taxes collected at source or by assessment on interest and royalty payments made between associated companies, including the permanent establishments of such companies, should be abolished, as such taxes fall most frequently on transactions between associated companies. It will be possible to extend the measure later, as part of the further development of the Single Market, to taxes of this type levied on interest and royalty payments made between companies which are not associated. 16. As well as this limitation in the scope of the Directive, a further step to help those Member States which are net importers of capital and technology would be to include arrangements allowing a gradual, rather than immediate, abolition of these taxes over a transitional period. 17. This Directive does not preclude Member States from taking steps to combat fraud and abuse. In particular, it does not affect the right of tax authorities to adjust transfer prices, where the amount of interest or royalties or the amount of a loan exceeds the amount which would have been agreed upon by the payer and the beneficial owner had they stipulated at arm's length. 18. The Directive allows Member States not to apply the exemption from source country taxation if the beneficial owner of the payments benefits from a special tax rate which is lower than that generally applicable to payments of this kind received by a company or a permanent establishment of the Member State of the beneficial owner. 19. Furthermore, the provisions of the Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation6 apply to interest and royalty payments. The exchange - and in particular the spontaneous exchange - of information where there appears to be a transfer of profits can enhance the effectiveness of measures to prevent evasion and avoidance in these fields. OJL336, 27. 12. 1977, amended subsequently by Directives 79/1070/EEC (OJ L 331, 27. 12. 1979) and 92/12/EEC (OJ L 76, 23. 3. 1992). 4 20. Provision is made for the Commission to report on the operation of this Directive on the basis of the experience of its operation over the first three years, with a view to an extension of its scope. It will be clearer at that stage, in particular in the light of progress on the code of conduct for business taxation, whether it is necessary to continue to allow Member States the option of not applying the Directive to payments which benefit from a special tax rate which is lower than the normally applicable rate. The question of reviewing the definition of interest and royalties in the light of the convergence of the provisions dealing with interest and royalties in national legislation and in bilateral double taxation treaties may also be considered at that stage. II. Commentary Article 1 1. The purpose of this Article is to exempt payments of interest and royalties from any taxation at source, whether collected by withholding tax or by assessment, where such payments are made by or on behalf of a company of a Member State, or a permanent establishment situated in a Member State of a company of another Member State, to an associated company of another Member State, or to a permanent establishment situated in another Member State of an associated company of a Member State, which is the beneficial owner of those payments. This provision requires an exemption to be granted at source (i. e. at the moment when the interest and royalties are paid); the beneficial owner does not have to apply for a refund of tax. When a permanent establishment pays or receives interest or royalties, it is for the purposes of this Directive treated as the payer or the beneficial owner and not its headquarters company, as also provided for in Article 3, paragraph 3. 2. The Directive will not apply in situations which do not in essence involve cross-border payments. This could arise, for example: (a) (b) if the beneficial owner of the interest or royalties is a permanent establishment situated in the same Member State as the paying company or permanent establishment and the debt-claim or right or property in respect of which the payments of interest or royalties are made is effectively connected with such a permanent establishment, even if the interest and royalties are in fact paid to an associated company of another Member State; if the interest and royalties are paid to a permanent establishment in another Member State of an associated company established in the Member State where the interest or royalties arise, whenever such payments made directly between companies of the same Member State are subject to a tax collected by deduction at source, unless the debt-claim or right of property in respect of which these payments are made is effectively connected with the permanent establishment. ArticSe 2 1. (a) The term "interest" as used for the purposes of this Directive denotes in general all income from debt-claims of every kind. The definition is based on that used in Article 11 of the 1996 OECD Model Tax Convention on income and on capital, with the exception of income from government securities which is not relevant to this Directive. Penalty charges for late payment do not really constitute income from capital, but are rather a special form of compensation for loss suffered through the debtor's delay in meeting his obligations. These charges are therefore, as in Article 11 of the OECD Model Tax Convention, not regarded as interest for the purposes of this Directive. (b) The term "royalties" as used for the purposes of this Directive denotes in general all payments made as a consideration for the use of, or the entitlement to use copyright, work, patents, etc. as included in Article 12 of the 1996 OECD Model Tax Convention on income and on capital, as well as payments made in consideration for the use of or the right to use industrial, commercial or scientific equipment, in order to cover all payments considered by Member States to be royalties. Payments made in consideration for software may represent royalties if less than the full rights in the software are transferred (no alienation of ownership), i. e. payments made under transactions in software copyrights that allow the transferee to commercially exploit the copyright by using it to reproduce computer software products for sale or by sublicensing the copyright to other parties, but which do not constitute an alienation of the copyright. This Directive will apply to payments made under such transactions. The term "royalties" does not, however, include so-called "mineral royalties" because such payments have rather the character of income from real estate. 2. The Directive applies not only to the payments of interest or royalties as defined under paragraph 1 but also to all payments regarded by Member States as such, either under a Double Taxation Convention in force between the Member State where the interest or royalties arise and the Member State of the beneficial owner or, in the absence of such a Convention, on the basis of the national tax legislation of the Member State where the interest or royalties arise. This extends to payments made by or to a permanent establishment which would be considered to be interest or royalties if they had been made by or to a company in the Member States concerned. Article 3 1. (a) The term "company of a Member State" covers any company as defined in Article 58 of the Treaty and whose activities present an effective and continuous link with the economy of a Member State. The Council adopted on 18 December 1961 (OJ 2 of 15 January 1962) a general programme for the abolition of existing national restrictions on the freedom of establishment. There, an economic criterion has been introduced, that tempers the liberalism of Article 58 of the Treaty. This means that a company which has only its in the Community could only acquire the right of registered office establishment when its activities present an effective and continuous link with the economy of a Member State. It remains, however, excluded that this link could depend upon the nationality of the shareholders or managers of the company. Such a company has moreover to be resident in a Member State and to be subject to tax in a Member State. (b) The term "associated company" covers as a minimum all companies which are associated with each other by way of a minimum holding of 25% in the capital held either directly or indirectly. The Directive covers payments of interest and royalties made between a parent company and a subsidiary; between a parent company and a sub-subsidiary; between fellow subsidiaries or sub-subsidiaries; and between subsidiaries and sub-subsidiaries, in so far as the company by, or en behalf of which, the interest or royalties are paid and the company to which these payments are made are both companies of a Member State. However, Member States who so wish are allowed to provide for a lower, and therefore more liberal, level of holding than 25% in order to determine whether a company exercises sufficient control over another. Furthermore, they can replace the criterion of a minimum capital holding by the criterion of a minimum holding in the voting rights. (c) The notion of beneficial owner is intended to secure that the exemption applies when an intermediary, such as an agent or nominee or trustee, is interposed between the beneficiary and the payer, only if the true owner of the interest or royalty payments meets the requirements of the Directive. (d) The term "permanent establishment" as used for the purposes of this Directive denotes in general a fixed place of business in a Member State, through which the business of a company of another Member State is wholly or partly earned on, but that has no legal personality. (e) As, in principle, interest or royalty payments that are made to or by a permanent establishment are actually made to or by the headquarters company, the fiction that is inherent in this provision ensures that such payments may nonetheless benefit from the Directive, provided all other conditions are met. 2. Member States may also cease (with retroactive effect) to treat a company as an associated company, if the minimum holding requirement set out in paragraph 1(b) is not met throughout a minimum period of up to two years. Member States may not make the granting of the tax advantage provided for by the Directive subject to the condition that, at the moment of the payment of the interest or royalties, this holding period has already been completed, so long as it is subsequently observed. Article 4 Member States are permitted to exclude certain payments which may fall under the notion of interest but which actually have the character of distributed profits, income treated as a return of capital or income from hybrid financing. This could arise, for example, under the provisions of a Double Taxation Convention in force between the Member State where the interest arises and the Member State of the beneficial owner or under the law of the Member State where the interest arises. Interest that has been re-characterized as distributed profits ought to benefit from the provisions of Directive 90/435/EEC7 provided all other requirements of that Directive are met, in order to avoid double taxation of such profits. Article 5 When the amount of interest and royalties paid exceeds the amount which would have been agreed in the absence of a special relationship between the payer and the beneficial owner or between both of them and another person, the Directive will apply only to the amount which would have been so agreed. This is in line with the principles of Articles 11. 6 and 12. 4 of the OECD Model Tax Convention on income and on capital. Moreover, in the case of interest, when the amount of the debt-claim exceeds that which would have been agreed in the absence of such a special relationship, the Directive will apply only to the interest in respect of the amount which would have been so agreed. Article 6 1. Member States should be able to prevent and combat fraud or abuse in an appropriate way in accordance with the principle of proportionality. 2. The benefit of the Directive may be withdrawn in the case of a transaction which is established as having as its principal or as one of its principal objectives tax evasion or tax avoidance. Article 7 1. In order to ensure that the interest and royalty payments are subject at least once to taxation in a Member State at a level which is normally applicable to these items of income in the Member State of the beneficial owner, Member States can, by way of derogation, choose not to apply the provisions of Article 1 if the beneficial owner of these payments in respect of the interest or royalties is subject to the tax mentioned in Article 3, paragraph l(a)(iii) at a rate which is lower than the rate which is normally applicable to such income received by a company or permanent establishment of the Member State of the beneficial owner. OJL225, 20. 8. 1990, p. 9. Member States have the same possibility to derogate when the beneficial owner, while being subject to the aforementioned tax, benefits from a reduction in the tax base (e. g. by way of the creation of a tax base deductible provision or reserve implying specially favourable rules for the calculation of taxable income on interest or royalty income), and which is not generally applicable in relation to interest or royalties received by companies or permanent establishments of the State of the beneficial owner. As in certain circumstances it can happen (e. g. on the basis of a ruling) that the beneficial owner is subject to the tax mentioned in Article 3, paragraph l(a)(iii) in respect of part of the interest or royalties under the conditions as provided for in paragraph 1, Member States are permitted not to apply the provisions of this Directive to that part of those items of income. Member States shall have to apply the provisions of this Directive at least to the other part of those items of income. Article 8 1. The Directive should in principle be applied by all Member States without delay. It is, however, appropriate to introduce arrangements for the gradual abolition of the taxes in those Member States which are large net importers of capital and technology and for which these taxes represent an appreciable source of revenue, namely Greece and Portugal. Provision is made for a transitional period of five years during which the rate of tax is to be reduced progressively (10% during the first two years and 5% during the final three years). The Council may decide, on a proposal from the Commission, on a possible extension of this derogation beyond the period of five years. In order to avoid potential double taxation, the Directive requires the Member State of the beneficial owner to give a credit for the tax that is levied in Greece or Portugal on the basis of paragraph 1. The deduction need not exceed the lower of the tax levied in Greece or Portugal on the basis of paragraph 1, and the tax due on the interest and royalties in the Member State of the beneficial owner. 2. 3. Article 9 Member States are required to implement the Directive not later than 1 January 2000. As indicated in the Commission's strategic programme of 19938, Member States are required to refer in their implementing legislation to the Community Directives to which the legislation relates, and, in addition, to provide implementation tables showing the correspondence between to improve transparency and to assist the Commission in its task of monitoring the quality of implementation. the Community and national measures, in order Communication of 22. 12. 1993 "Making the most of the internal market: strategic programme" COM(93) 632 final, page 12. 9 Article 10 It is important that, in time, not only associated companies can benefit from the removal of taxes on interest and royalty payments as provided for in the Directive. Other, non-associated companies, are also confronted with the tax obstacles that this Directive is intended to remove, as are non-incorporated undertakings. It is therefore foreseen that the Commission will report on the operation of this Directive on the basis of the experience of its operation over the first three years, with a view to an extension of its scope and to assessing the application of Article 7, particularly in the light of progress on the code of conduct for business taxation. 10 Proposal for a COUNCIL DIRECTIVE on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 100 thereof, Having regard to the proposal from the Commission9, Having regard to the opinion of the European Parliament10, Having regard to the opinion of the Economic and Social Committee11, Whereas, in a Single Market having the characteristics of a domestic market, transactions between companies of different Member States must not be subject to less favourable tax conditions than those applicable to the same transactions carried out between companies of the same Member State; is not currently met as regards interest and royalty Whereas this requirement payments; whereas national laws coupled, where applicable, with bilateral agreements do not ensure that double taxation is completely eliminated, and their application often entails burdensome administrative formalities and cash-flow problems for the companies concerned; tax Whereas it is necessary to ensure that interest and royalty payments are subject to tax once in a Member State; Whereas the abolition of taxation on interest and royalty payments in the Member State where they arise, whether collected by deduction at source or by assessment, on interest and royalty payments is the most appropriate means of eliminating the aforementioned formalities and problems and of ensuring the equality of tax treatment as between national and cross-border transactions; whereas it is particularly necessary to abolish such taxes in respect of such payments made between associated companies of different Member States as well as between permanent establishments of such companies; Whereas the arrangements should only apply to the amount of interest or royalties or to the amount of the debt-claim which would have been agreed by the payer and the beneficial owner in the absence of a special relationship; *> 1(> n O JC OJC OJC 11 Whereas Member States should be permitted not to apply the provisions of the Directive if such payments are made to a beneficial owner who, in the Member State where he is situated, is not subject to taxation in respect of those items of income at a level which is normally applicable to interest or royalties received by a company of that Member State; Whereas it is moreover necessary not to preclude Member States from taking appropriate measures to combat fraud or abuse; Whereas Greece and Portugal should, for budgetary reasons, be allowed a transitional period in order that they can gradually decrease the taxes, whether collected by deduction at source or by assessment, on interest and royalty payments, until they are able to apply the provisions of Article 1; Whereas it is necessary for the Commission to report to the Council on the operation of the Directive three years after the date by which it must be transposed, in particular with a view to extending its coverage to other companies or undertakings, to reviewing the application of Article 7, and to reviewing the scope of the definition of interest and royalties in pursuance of the necessary convergence of the provisions dealing with interest and royalties in national legislation and in bilateral double taxation treaties; Whereas, in keeping with the principle of subsidiarity and the principle of proportionality as set out in Article 3b of the Treaty, the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore be better achieved by the Community; whereas this Directive is confined to the minimum required to achieve those objectives and does not go beyond what is necessary to achieve that purpose, HAS ADOPTED THIS DIRECTIVE: Article 1 1. A Member State shall exempt interest and royalties from liability to any taxes levied on such income in that Member State, whether collected by deduction at source or by assessment, where such interest or royalties are paid by or on behalf of a company of that Member State, or by a permanent establishment situated in that Member State of a company of another Member State, to an associated company of another Member State or to a permanent establishment situated in another Member State of an associated company of a Member State, where that associated company or that permanent establishment of the associated company is the beneficial owner of those payments. 2. Paragraph 1 shall not apply in situations which do not, in essence, represent cross-border payments. In particular: (a) it shall not apply to interest and royalties paid by a company of a Member State, or by a permanent establishment situated in that Member State of a company of another Member State, if the beneficial owner of the interest or royalties is a permanent establishment situated in the first-mentioned Member State and the debt-claim or the right or property in respect of which the interest or royalties are paid is effectively connected with such a permanent establishment; 12 (b) it shall not apply to interest and royalties paid by a company of a Member State to a permanent establishment situated in another Member State of an associated company of the first Member State, where the payment of such interest or royalties to the associated company otherwise than to a permanent establishment of it situated outside the first Member State would be subject in that Member State, unless the debt-claim or the right or property in respect of which the interest or royalties are paid is effectively connected with the permanent establishment. to a tax collected by deduction at source 1. For the purposes of this Directive: Article 2 (a) (b) "interest" means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from bonds or debentures, including premiums and prizes attaching to such bonds or debentures. Penalty charges for late payment shall not be regarded as interest; "royalties" means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic, scientific work or software, including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for the use of or the right to use industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. Variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources shall be excluded, as well as payments for the use of, or the right to use, software when ownership is transferred. 2. In addition to the income and payments referred to in paragraph 1, any income or payments which are considered to be interest or royalties, or which would, but for the nature of the payer or the beneficial owner, be considered to be interest or royalties either by virtue of a Double Taxation Convention in force between the Member State where the interest or royalties arise and the Member State of the beneficial owner or, in the absence of a Convention, by virtue of the tax legislation of the Member State where the interest or royalties arise, shall be treated as interest or royalties for the purposes of this Directive. Article 3 1. For the purposes of this Directive: (a) "company of a Member State" means: (i) any company formed in accordance with the law of a Member State and having its registered office, central administration or principal place of business within the Community and whose activities present an effective and continuous link with the economy of that Member State; and 13 (ii) which according to the tax laws of that Member State is considered to be resident in that Member State and is not, within the meaning of a Double Taxation Convention concluded with a third country, considered to be resident for tax purposes outside the Community; and (iii) which moreover, is subject to one of the following, taxes without being exempt, or to a tax which is identical or substantially similar and which is imposed after the date of entry into force of this Directive in addition to or in place of those existing taxes: impôt des sociétés/vennootschapsbelasting and non résidents/beîasting der niet-verblijfhouders in Belgium, impôt des selskabsskat in Denmark, Kôrperschaftssteuer in Germany, 06poq slooôrjijaToq VO/JIKOÛV npooœnoûv in Greece, impuesto sobre sociedades in Spain, impôt sur les sociétés in France, corporation tax in Ireland, imposta sul reddito délie persone giuridiche in Italy, impôt sur le revenu des collectivités in Luxembourg, vennootschapsbelasting in the Netherlands, Kôrperschaftssteuer in Austria, imposto sobre o rendimento da pessoas colectivas in Portugal, yhteisôjen tulovero/inkomstskatten for samfund in Finland, Statlig inkomstskatt in Sweden, corporation tax in the United Kingdom. (b) One company is an "associated company" of a second company if, at least, (i) (ii) the first company has directly or indirectly a minimum holding of 25% in the capital of the second company, or the second company has directly or indirectly a minimum holding of 25% in the capital of the first company, or 14 (iii) a third company has directly or indirectly a minimum holding of 25% both in the capital of the first company, and in the capital of the second company. However, Member States shall have the option of: applying this Directive in circumstances where the level of the holding concerned is less than 25%; replacing the criterion of a minimum holding in capital with that of a minimum holding of voting rights. (c) (d) the "beneficial owner" of payments of interest or royalties is a company of a Member State or a permanent establishment which holds those payments for its own benefit and not as an agent, trustee or nominee for some other person. "permanent establishment" means a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on. A permanent establishment shall be treated as paying interest or royalties in so far as such payments represent a tax-deductible expense for that establishment in the Member State in which it is situated; it shall be treated as the beneficial owner of interest or royalties in so far as such receipts represent income in respect of which it is subject in that Member State to one of the taxes mentioned in paragraph l(a)(iii). 2. Member States may withdraw the benefit of this Directive from companies of that Member State in circumstances where the conditions set out in paragraph 1(b) have not been maintained for an uninterrupted period of a minimum of two years. Article 4 By way of derogation from the provisions of Article 2(1 )(a) and (2), the Member State where the interest arises may exclude from the application of this Directive payments purporting to be interest such as any of the following: (a) income which is treated as a distribution of profits or as a repayment of capital; (b) income from debt-claims which carry a right to participate in the payer's profits; (c) (d) income from debt-claims which entitle the creditor to exchange his right to interest for a right to participate in the payer's profits; income from debt-claims which contain no provision for repayment of the principal amount. Interest that has been re-characterized as a distribution of profits shall accordingly be subject instead to the provisions of Council Directive 90/435/EEC12, where it is paid between companies to which the present Directive applies. 12 OJL225, 20. 8. 1990, p. 6. 15 Article 5 Where, by reason of the special relationship between the payer and the beneficial owner of interest or royalties, or between both of them and some other person, the amount of that income or those payments exceeds the amount which would have been agreed by the payer and the beneficial owner in the absence of such a relationship, the provisions of this Directive shall apply only to the latter amount; and, in the case of interest, where by reason of such a relationship the amount of the debt-claim in respect of which the interest is paid exceeds the amount which would have been agreed by the payer and the beneficial owner in the absence of such a relationship, the provisions of this Directive shall apply only to interest in respect of the latter amount, if any. Article 6 1. This Directive shall not preclude a Member State from taking appropriate measures to combat fraud or abuse. 2. A Member State may withdraw the benefit of or refuse to apply this Directive in the case of any transaction which has as its principal objective or as one of its principal objectives tax evasion or tax avoidance. Article 7 1. In addition to the situations covered by Article 6, Member States shall be authorized not to apply the provisions of Article 1 to any payments of interest or royalties made to an associated company of another Member State or to a permanent establishment situated in another Member State of an associated company of a Member State which, in respect of that income and by virtue of a provision made for its benefit or for the benefit of certain companies or permanent establishments or certain activities: (a) is subject to the tax mentioned in Article 3(l)(a)(iii) at a rate which is lower than the rate of tax which would otherwise normally be applicable to such income received by companies of, or permanent establishments situated in, that other State; or (b) benefits from a reduction in the tax base which would not otherwise normally be available to companies of, or permanent establishments situated in, that other State. 2. If the circumstances referred to in either of points (a) or (b) of paragraph 1 apply only to a part of the interest of royalties referred to in paragraph 1, Member States shall be authorized not to apply the provisions of this Directive to that part of the interest or royalties. Article 8 1. Greece and Portugal shall be authorized not to apply the provisions of Article 1 during a transitional period ending five years after the date of entry into force of this Directive. In such a case the rate of tax on payments of interest or royalties made to an associated company of another Member State or to a permanent 18 establishment situated in another Member State of an associated company of a Member State may not exceed 10% during the first two years and 5% during the final three years. Before the end of the fifth year, the Council may decide, on a proposal from the Commission, to extend the term of the transitional period provided for in this paragraph. 2. Where a company of a Member State, or a permanent establishment situated in that Member State of a company of a Member State, receives interest or royalties from an associated company of Greece or Portugal, or from a permanent establishment situated in Greece or Portugal of an associated company of a Member State, the first Member State shall allow an amount equal to the tax paid in Greece or Portugal on that income as a deduction from the tax on the income of the company or permanent establishment which received that income in accordance with paragraph 1. 3. The deduction provided for in paragraph 2 need not exceed the lower of: (a) (b) the tax payable in Greece or Portugal on such income on the basis of paragraph 1 ; and that part of the tax on the income of the company or permanent establishment which received the interest or royalties, as computed before the deduction is given, which is attributable to those payments under the domestic law of the Member State of which it is a company or in which the permanent establishment is situated. Article 9 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 1 January 2000. They shall forthwith inform the Commission thereof. When Member States adopt these provisions, these shall contain a reference to this Directive or shall be accompanied by such reference at the time of their official publication. The procedure for making such reference shall be adopted by Member States. 2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive. In this communication Member States shall provide a correlation table showing the national provisions which exist or are introduced in respect of each Article of this Directive. Article 10 Three years after the date referred to in Article 9(1), the Commission shall report to the Council on the operation of this Directive, in particular with a view to extending its coverage to companies or undertakings other than those covered by this Directive, and to reviewing the application of Article 7. 17 Article 11 This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Communities. This Directive is addressed to the Member States. Article 12 Done at Brussels For the Council The President 18 Withholding tax rates on INTEREST (%) Situation in September 1997 B (1) DK D (2) EL (3) E F (6) IRL L (8) | NL (9) A (10} p FIN (11) s UK 40 25 15 26 25 0 34 20 28 I (V 30 15 Residence state of the debtor •> Residence state of the beneficiary ^ Country without a tax treaty B DK D EL E F IRL I L 15 0 - 15 0/15 10 15 15 15 15 0 - 0 0 0 0 0 0 0/15 0 45. 15 26. 87 15/0 15/0 0 0 - 10 10 10 10 0 0 0 0 10 10 0 0 15 15 15 8 10 ::xx 10 xxx 10 8/10 (4) 10 NL 0/10 0 A P FIN s UK 15 0 45. 15 26. 87 0/10 (5) 15 xxx 10 10 15 0 0 0 26. 8/ 15 15/10/ 0 15 0 0 0 0 0 xxx 10 10 0 0 0 0 xxx - 0 0 0 0 0 0 0 0 0 0 10 10 15 10 0 0 10 0 10 - 0 10 10 0 12 10 10 0 0 15 15 15 1 o~ 15 15 10 0 0 xxx 0 0 - 0 0 0 15 10 10 12 10 10 10 10 10 o 0 0 0 xxx 10 15 0 0 14 xxx 10 _ „ __ 0 5 15 10 0 0 0 0 T~1 0 12 ~T~ ""To" j o 10 15 15 xxx xxx 0 0 0 0 0 0 0 10 10 0 10 0/15 /2. 5 0 0 10 0 15 15 xxx xxx 10 0 0 0 15 15 0/10 0 0 0 0 0 0 0 0 0 15 xxx 10 15 - 0 o 0 0 0 0 0 20 15 0 0 0 12 0 ~0~ 0 10 0 0 0 10 0 0 o 0 0 0 0 0 0 - 0 (1) Normally no withholding tax on interest paid by a Belgian bank on deposits and registered bonds to non-resident company. (2) Non-residents only taxed on interest deriving from loans secured by immovable property (first figure) and interest deriving from jouissance rights and profit-sharing bonds, (second figure). Interest on over the counter banking transactions: 35%. (3) Exceptions, Greek Government bonds: 7. 5%, bank deposits in Greek currency and bonds issued by private banks and companies: 15%, bank deposits in foreign currencies: 0%. (4) 8% if paid to bank or other institution. (5) 0% if Austrian company owns 50%+ of Greek company. (6) Numerous exceptions to general rate, e. g. interest exempt when paid to non-resident on loans contracted abroad, state bonds issued after 1/10/1984, corporate bonds issued after 1/1/1987 and certain negotiable debt instruments. (7) Different rates depending on source. Maximum rates shown in this table. (8) No withholding tax on ordinary interest. However, interest on profit-sharing bonds taxed - these rates shown here. Interest on loans secured by Luxembourg-situs immovable property taxed by way of assessment at normal corporate tax rate. (9) No withholding tax on interest, except on interest from profit-sharing bonds, treated in the same way as dividends. (10) Interest derived by non-residents not taxable, except interest deriving from a loar. secured by a mortgage on Austrian-situs real estate, these rates shown here. (1 1) No tax generally withheld on interest payments to non-residents. This chart shows the lax wiihhcid iii exceptional cases, e. g. permanent loans in lieu of contribution of capital. 19 Withholding tax rates on ROYALTIES (%) (the possible value added tax applied is not included in these rates) Situation in October, 1997 B DK D EL E F IRL I L NL A p FIN s UK Residence state of the debtor •* Residence state of the beneficiary^ Country without a tax treaty B DK D EL E F IRL I L 15/ 25 - 0 0 5 5 0 0 5 0 0 - 0 5 6 0 0 5 0 NL 0 0 A P FIN S UK 1 10 0 5 i 10 0 xxx 5 0 0 0 0 0 30 26. 87 20 25 33. 3 26 i 30 10/12 0 0 - 0 5 0 0 5 5 0 - 5 6 5 xxx xxx 5 - 6 xxx 8/10/ 5 5/0 0/5 8/4 5 5/7 10 0 0 10 5/7 l 10 0 xxx 5/0 0/10 0 0 5 0 6 5 5 5 10 10 0 0 0 5 6 - 0 5 0 0 0 5 0 0 0 0 0 0 5 5 0/5 0 0 5 xxx 0/5 5/7 4/8 10 0 0 10 0/5 0 - 10 5 0 8/10/ 5 0 - 0 0 0 0 0/10 1 10 0 xxx 10 12 0 0 0 0/5 0/5 5 8 0 5 0 0 0 0 0 0 0 0 0 0 - 0 0 0 0 0 20 15 28 28 23 5 0/5 xxx 0 10 0/5 xxx 0/10 0 0 0 5 0 0 0 0 5 5 10 5 0 0 12 0/5 xxx 0/5 10 10 0 0 5 0 0 0 8 5 xxx 0 0 0 1 10 5 - 10 xxx 5 10 10 10 28 - 0 0 0 - 0 i 10 0 5 0 0 - I 10 0 1 10 0 0 11 10 0 5 0 I 10 0 1 10 0 1 10 2 20 0 l 10 0 - 1 10 5 i 10 0 1 10 0 1 10 0 If the receiving company owns more than 50% of the voting stock of the paying company. If the payee is not a Luxembourg holding company. 30% generally applied to 75% of gross payment, effective rate 22. 5%. 20 FINANCIAL STATEMENT This proposal for a Council Directive has nc financial implications for the Community budget. 21 BUSINESS IMPACT ASSESSMENT The impact of the proposal on business, with special reference to small and medium-sized enterprises (SMEs) Title of proposal: Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States Business impact assessment reference number: 97006 The proposal: 1. One of the aims of the Single Market is to enable companies to operate throughout the Community without frontiers or obstacles. One obstacle is caused by the tax levied on cross-border interest and royalty payments in the Member State where they arise. The proposal therefore provides for the abolition of these taxes, initially on interest and royalty payments made between associated companies and their permanent establishments of different Member States. This objective can be better achieved by the Community in order to meet the requirements of a Single Market. Neither unilateral nor bilateral measures taken by Member States have been able to provide a solution to the problems of such cross/frontier payments that fully meets the requirements of the Single Market. The impact on business: 2. The proposal is initially restricted to payments made between associated companies and their permanent establishments that are subject to corporation tax in a Member State. This covers parent companies and subsidiaries; parent companies and sub-subsidiaries; fellow subsidiaries or sub-subsidiaries; and subsidiaries and sub-subsidiaries. All sectors of business will be able to benefit from this measure, whatever the sizes of the businesses or their geographic location within the Community. The scope can subsequently be broadened on the basis of the experience of the first three years. 3. All companies falling within the scope of the Directive will benefit from it. They will avoid possible double taxation. Moreover, they will no longer have to comply with burdensome administrative formalities which currently exist if they wish to benefit from the reduction or abolition of withholding taxes foreseen in bilateral tax treaties. No other compliance conditions are provided for. 22 4. 5. The proposal will have a positive effect on cross-border investment and improve the competitive position of Community companies, as it will improve their financial situation. It will therefore also have a positive effect on employment. The proposal does not provide measures to take account of the special situation of small and medium-sized enterprises, because these enterprises will be able to benefit from the provisions of the Directive under the same conditions as other companies, in as much as they comply with the conditions of this Directive. Consultation: 6. The views of business associations on this proposal have been received. They have all expressed strong support for the removal of source country taxes on cross-border interest and royalty payments in order to remove obstacles to financial flows. For example: - UNICE; of European Chambers European Association of Cooperative Banks; Association and Industry; European Mortgage Federation; Banking Federation of the European Union. of Commerce 23 / ISSN 0254-1475 COM(98) 67 final DOCUMENTS EN 09 01 08 10 Catalogue number : CB-CO-98-145-EN-C ISBN 92-78-31887-6 Office for Official Publications of the European Communities L-2985 Luxembourg 24


title: SCHRIFTLICHE ANFRAGE Nr. 579/98 von Amedeo AMADEO an die Kommission. Internationaler Personenverkehr

eurovoc_concepts:
carriage of passengers
common transport policy
fraud
free competition
freedom to provide services
international transport
liberalisation of the market
protective clause

text: C 402/16 Amtsblatt der Europ(cid:228)ischen Gemeinschaften DE 22. 12. 98 Antwort von Frau Wulf-Mathies im Namen der Kommission (7. Mai 1998) Gem(cid:228)(cid:223) den am 21. Oktober 1997 ge(cid:228)nderten Finanztabellen waren f(cid:252)r die Ma(cid:223)nahme 1. 2 des Operationellen Programms (cid:132)Attika(cid:147) (Abfallentsorgung) bis einschlie(cid:223)lich 1997 (cid:246)ffentliche Aufwendungen in H(cid:246)he von 5,3 Mio. Ecu vorgesehen. Auf der letzten Sitzung des f(cid:252)r das Gemeinschaftliche F(cid:246)rderkonzept (GFK) zust(cid:228)ndigen Begleitausschusses, die am 31. Oktober 1997 stattfand, wurden an den regionalen Programmen keine ˜nderungen vorgenommen. Was die technischen Einzelheiten im Zusammenhang mit den vorgesehenen Arbeiten, ihrem Durchf(cid:252)hrungs- stand sowie den Gr(cid:252)nden f(cid:252)r etwaige Verz(cid:246)gerungen anbelangt, so bittet die Kommission den Herrn Abge- ordneten, sich an die Regionalbeh(cid:246)rden von Attika zu wenden, die f(cid:252)r die Durchf(cid:252)hrung des GFK zust(cid:228)ndig sind. Die bis Ende 1997 get(cid:228)tigten Ausgaben (cid:252)berschreiten die am 21. Oktober 1997 revidierte Voraussch(cid:228)tzung f(cid:252)r 1997 und belaufen sich auf 6,4 Mio. Ecu. (98/C 402/017) SCHRIFTLICHE ANFRAGE E-0579/98 von Amedeo Amadeo (NI) an die Kommission (4. M(cid:228)rz 1998) Betrifft: Internationaler Personenverkehr Kann die Kommission unter Bezugnahme auf Artikel 2 Nummer 1. 3 der Verordnung (EWG) 684/92 (1) vom 16. M(cid:228)rz 1992 mitteilen, ob ihr bekannt ist, da(cid:223) dieser Artikel, wonach f(cid:252)r alle parallelen Dienste, die auf dieselbe Kundschaft ausgerichtet sind, eine Genehmigung erforderlich ist, in eklatantem Widerspruch zu Artikel 4 Absatz 2 derselben Verordnung steht, und da(cid:223) wegen dieses Widerspruchs Sonderformen des Linienverkehrs, die vertraglich geregelt sind, ausgenutzt wurden? Kann die Kommission mitteilen, 1. ob sie bereit ist, Vorkehrungen zu treffen, um diesen von den Mitgliedstaaten tolerierten (cid:132)Piratendiensten(cid:147) ein Ende zu bereiten? 2. weshalb sie nicht f(cid:252)r eine Liberalisierung der genehmigungspflichtigen Liniendienste sorgt, um diese dem freien Wettbewerb der in den Mitgliedstaaten niedergelassenen Unternehmen zu (cid:246)ffnen, da die Sonder- formen des Linienverkehrs, die als (cid:132)regelm(cid:228)(cid:223)ige(cid:147) Dienste gelten, keiner Genehmigung unterliegen und somit den bestehenden Liniendiensten angeglichen werden k(cid:246)nnen und durch eine vertragliche Regelung an deren Stelle treten k(cid:246)nnen? (1) ABl. L 74 vom 20. 3. 1992, S. 1. (98/C 402/018) SCHRIFTLICHE ANFRAGE E-0580/98 von Amedeo Amadeo (NI) an die Kommission (4. M(cid:228)rz 1998) Betrifft: Internationaler Personenverkehr In Artikel 4 Absatz 2 der Verordnung (EWG) 684/92 (1) des Rates vom 16. M(cid:228)rz 1992 hei(cid:223)t es: (cid:132)Die Sonderformen des Linienverkehrs im Sinne des Artikels 2 Nummer 1. 2 Unterabsatz 2 Buchstaben a), b), c) und d) sind nicht genehmigungspflichtig, sofern sie zwischen dem Veranstalter und dem Verkehrsunternehmer vertraglich geregelt sind(cid:147). Kann die Kommission mitteilen, ob sie es f(cid:252)r korrekt h(cid:228)lt, da(cid:223) die Sonderformen des Linienverkehrs, die der Definition des (cid:132)Linienverkehrs( gem(cid:228)(cid:223) Artikel 2 Nummer 1. 2 Unterabsatz 2 Buchstaben a), b), c) und d) entsprechen und nicht genehmigungspflichtig sind, parallel zu den bereits bestehenden genehmigungspflichtigen Liniendiensten ihre Dienste systematisch verdoppeln und so letzteren ihre Kundschaft wegnehmen k(cid:246)nnen? (1) ABl. L 74 vom 20. 3. 1992, S. 1


title: Législation pharmaceutique : Médicaments à usage humain.

eurovoc_concepts:
health policy
pharmaceutical legislation
pharmaceutical product
veterinary medicinal product


title: WRITTEN QUESTION No. 597/98 by Panayotis LAMBRIAS to the Commission. Civil aviation in the European Union

eurovoc_concepts:
air space
air transport
civil aviation
competitiveness
international transport
liberalisation of the market
restriction on competition
single market

text: C 354/10 SV Europeiska gemenskapernas officiella tidning 19. 11. 98 (98/C 354/14) SKRIFTLIG FR¯GA E-0597/98 fr(cid:229)n Panayotis Lambrias (PPE) till kommissionen (4 mars 1998) A¤mne: Den civila luftfarten i Europeiska unionen Den 27 januari 1998 organiserade Forum Europe i Bryssel ett seminarium om de framtida utmaningarna fo¤r den civila luftfarten i EU. Jag vill fr(cid:229)ga kommissionen hur den sta¤ller sig till de riktlinjer och synpunkter som presenterades vid seminariet, och om den anser att det finns mo¤jligheter att vidta (cid:229)tga¤rder fo¤r att sta¤rka gemenskapspolitiken p(cid:229) detta omr(cid:229)de. Svar fr(cid:229)n Neil Kinnock p(cid:229) kommissionens va¤gnar (22 april 1998) Den konferens som fr(cid:229)gesta¤llaren avser ro¤rde globaliseringen av lufttransporten och dess konsekvenser fo¤r den civila luftfarten i gemenskapen. Kommissionen a¤r medveten om att det a¤r no¤dva¤ndigt att lagstiftningsstrukturerna a¤r anpassade till det globaliserade civilflygets behov. Sedan 1987 har tre paket med liberaliserings(cid:229)tga¤rder stegvis lett till att en inre marknad fo¤r luftfart uppst(cid:229)tt inom gemenskapen. Tack vare denna inre marknad har gemenskapens flygbolag en stark position fo¤r att utveckla en va¤rldsomfattande strategi. Globaliseringen kra¤ver dock a¤ven att gemenskapen fo¤r en effektiv utrikespolitik fo¤r att se till att gemenskapens transporto¤rer och konsumenter kan f(cid:229) sto¤rsta mo¤jliga fo¤rdelar av den nya konkurrensutsatta miljo¤n, samtidigt som sa¤kerhet och ra¤ttvis konkurrens garanteras. Kommissionen h(cid:229)ller p(cid:229) att utveckla en s(cid:229)dan politik i samband med de fo¤rhandlingar om uppra¤ttandet av ett gemensamt europeiskt luftrum som p(cid:229)g(cid:229)r med tio centrala stater. Kommissionen har ocks(cid:229) lagt fram ett fo¤rslag till beslut info¤r r(cid:229)det (1) som g(cid:229)r ut p(cid:229) att kommissionen skall f(cid:229) mandat att inleda fo¤rhandlingar om ett avtal med USA om inra¤ttandet av ett transatlantiskt gemensamt luftrum. Om kommissionen f(cid:229)r detta mandat (fr(cid:229)gan diskuteras a¤nnu i r(cid:229)det) skulle det inneba¤ra ett viktigt steg i utvecklingen och genomfo¤randet av en effektiv gemensam utrikespolitik inom lufttrafiksektorn, som vore fo¤renlig med sektorns globalisering och skulle tja¤na gemenskapens, medlemsstaternas, flygbolagens och den europeiska befolkningens intressen. (1) SEK(97) 2053 slutlig. (98/C 354/15) SKRIFTLIG FR¯GA E-0598/98 fr(cid:229)n Panayotis Lambrias (PPE) till kommissionen (4 mars 1998) A¤mne: Fo¤rorenandet av Egeiska havet med gifter fr(cid:229)n industrier bela¤gna vid dess o¤stra kust Enligt uppgifter som ha¤rstammar fr(cid:229)n FN:s miljo¤program och rapporter fr(cid:229)n OECD dumpas enorma ma¤ngder industriavfall i Egeiska havet. Det ha¤r fo¤roreningarna kommer fr(cid:229)n hundratals industrier som a¤r bela¤gna la¤ngs Turkiets kust, och som i sin va¤gran att fo¤lja internationella regler utgo¤r ett slags giftbomber som hotar den ekologiska balansen i ett mycket stort omr(cid:229)de med omkrets. Jag vill fr(cid:229)ga kommissionen vilka (cid:229)tga¤rder den a¤mnar vidta fo¤r att tackla det ha¤r problemet som kommer att sluta i en ekologisk och ekonomisk katastrof fo¤r ett vitalt och livskraftigt omr(cid:229)de inom Europeiska unionen. Svar fr(cid:229)n Hans van den Broek p(cid:229) kommissionens va¤gnar (22 april 1998) Kommissionen a¤r medveten om miljo¤problemen i Turkiet. Enligt associationsr(cid:229)dets EG-Turkiet resolution av den 6 mars 1995 skall ett samarbete med Turkiet inledas p(cid:229) omr(cid:229)det fo¤r att motverka miljo¤fo¤rsto¤ring


title: Id-Deċiżjoni tal-Kummissjoni ta’ l-4 ta’ Marzu 1998 li temenda d-Deċiżjoni 97/569/KE dwar it-tħejjija ta’ listi proviżorji ta’ stabbilimenti minn pajjiżi terzi li minnhom l-Istati Membri jawtoriżżaw l-importazzjoni ta’ prodotti tal-laħamTest b’relevanza għaż-ŻEE

eurovoc_concepts:
health certificate
health control
import
meat product
poultrymeat
third country

text: 03/Vol. 22 MT Il-Ġurnal Uffiċjali ta' l-Unjoni Ewropea 31998D0220 19. 3. 1998 IL-ĠURNAL UFFIĊJALI TAL-KOMUNITAJIET EWROPEJ 327 L 82/47 ID-DEĊIŻJONI TAL-KUMMISSJONI ta’ l-4 ta’ Marzu 1998 li temenda d-Deċiżjoni 97/569/KE dwar it-tħejjija ta’ listi proviżorji ta’ stabbilimenti minn pajjiżi terzi li minnhom l-Istati Membri jawtoriżżaw l-importazzjoni ta’ prodotti tal-laħam (Test b’relevanza għaż-ŻEE) (98/220/KE) IL-KUMMISSJONI TAL-KOMUNITAJIET EWROPEJ, li it-Trattat l-Komunità jistabbilixxi li kkunsidrat Wara Ewropea, Wara li kkunsidrat id-Deċiżjoni tal-Kunsill 95/408/KE tat-22 ta’ Ġunju 1995 dwar il-kundizzjonijiet għat-tħejjija, għall-perjodu temporanju, listi proviżorji ta’ stabbilimenti minn pajjiżi terzi li minnhom l-Istati Membri huma awtorizzati sabiex jimportaw ċerti prodotti ta’ origini mill-annimali, prodotti mis-sajd jew molluski ħajjin bi-valvoli (1), kif l-aħħar emendata bid-Deċiżjoni tal-Kunsill 97/34/KE (2), u b’mod partikolari l-Artikolu 2(4) tagħha, Billi listi provisorji ta’ stabbilimenti f’pajjiżi terzi li jipproduċu prodotti tal-Kummissjoni 97/569/KE (3), kif l-aħħar emendata bid-Deċiżjoni tal-Kummiss- joni 98/163/KE (4); Billi ċ-Ċili, il-Kroazja u s-Slovvakja bagħtu lista ta’ stabbilimenti tal-laħam tat-tjur u li għalihom l- li awtoritajiet responsabbli jiċċertifikaw li stabbiliment hu skond ir-regoli tal-Komunità; Billi lista provviżorja ta’ stabbilimenti li jipproduċu prodotti tal- laħam tat-tjur tista’ għalhekk titħejja għaċ-Ċili, il-Kroazja u s- Slovvakja; billi d-Deċiżjoni 97/569/KE għandha għalhekk tiġi hekk emendata; tal-laħam tħejjew bid-Deċiżjoni jipproduċu prodotti l-miżuri Billi skond l-opinjoni tal-Kumitat Veterinarju Permanenti, li għalihom tipprovdi din id-Deċiżjoni huma ADOTTAT DIN ID-DEĊIŻJONI: L-Artikolu 1 L-Anness li Anness li jinsab mad-Deċiżjoni 97/569/KE. jinsab ma’ din id-Deċiżjoni huwa miżjud ma’ l- L-Artikolu 2 Din id-Deċiżjoni għandha tidħol fis-seħħ mill-20 ta’ Frar 1998. Din id-Deċiżjoni hija indirizzata lill-Istati Membri. L-Artikolu 3 Magħmula fi Brussel, fl-4 ta’ Marzu 1998. Għall-Kummissjoni Franz FISCHLER Membru tal-Kummissjoni (1) ĠU L 243, tal-11. 10. 1995, p. 17. (2) ĠU L 13, tas-16. 1. 1997, p. 33. (3) ĠU L 234, tas-26. 8. 1997, p. 16. (4) ĠU L 53, ta’ l-24. 2. 1998, p. 23. 328 MT Il-Ġurnal Uffiċjali ta' l-Unjoni Ewropea 03/Vol. 22 ANEXO — BILAG — ANHANG — ΠΑΡΑΡΤΗΜΑ — ANNEX — ANNEXE — ALLEGATO — BIJLAGE — ANEXO — LIITE — BILAGA País: CHILE — Land: CHILE — Land: CHILE — Χώρα: XI∆H — Country: CHILE — Pays: CHILI — Paese: CILE — Land: CHILE — País: CHILE — Maa: CHILE — Land: CHILE Agrícola Ariztia Ltda – Planta El Paico El Monte Metropolitana 2 3 4 Agrícola Super Ltda – Planta Faenadora Sanvincente Ltda San Vicente TT 1 7 8 9 Sopraval SA– Planta: Artificio 20 Frigorífico Modelo Ltda La Calera Santiago VI V Metropolitana País: CROACIA — Land: KROATIEN — Χώρα: KPOATIA — Land: KROATIEN — Country: CROATIA — Pays: CROATIE — Paese: CROAZIA — Land: KROATIË — País: CROÁCIA — Maa: KROATIA — Land: KROATIEN 1 61 Koka d. d. 139 Danica d. o. o. 2 3 Varazdin Koprivnica 4 – – País: REPÚBLICA ESLOVACA — Land: SLOVAKIET — Land: SLOWAKISCHE REPUBLIK — Χώρα: ΣΛOBA- KIKH ∆HMOKPATIA — Country: SLOVAK REPUBLIC — Pays: REPUBLIQUE SLOVAQUE — Paese: REPUB- BLICA SLOVACCA — Land: SLOWAKIJE — País: REPÚBLICA ESLOVACA — Maa: SLOVAKIAN TASAVALTA — Land: SLOVAKIEN 1 2 3 4 SK 13 Nestle Food s. r. o. SK 15 Tauris Nitra s. r. o. SK 16 Lumas M a M s. r. o. SK 19 Kabát s. r. o. Prievidza Mojmirovce Nitra Madunice Prievidza Nitra Nitra Hlohovec 5 PMP PMP PMP PMP 5 PMP PMP 5 PMP PMP PMP PMP


title: SKRIFTLIG FORESPØRGSEL nr. 566/98 af Jonas SJÖSTEDT til Kommissionen. Dyreetiske nævn

eurovoc_concepts:
Sweden
advisory committee (EU)
animal experimentation
ethics
protection of animals

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