title: Odločba Komisije z dne 24. julija 1998 o ravnanju z goljufijami DDV pri nacionalnih računih (razlike med teoretičnimi DDV in dejanskimi DDV prejemki) (notificirano pod dokumentarno številko C(1998) 2202)Besedilo velja za EGP.

eurovoc_concepts:
VAT
gross domestic product
gross national product
tax collection
tax evasion

text: 09/Zv. 1 SL Uradni list Evropske unije 309 31998D0527 L 234/39 URADNI LIST EVROPSKIH SKUPNOSTI 21. 8. 1998 ODLOČBA KOMISIJE z dne 24. julija 1998 o ravnanju z goljufijami DDV pri nacionalnih računih (razlike med teoretičnimi DDV in dejanskimi DDV prejemki) (notificirano pod dokumentarno številko C(1998) 2202) (Besedilo velja za EGP) (98/527/ES, Euratom) KOMISIJA EVROPSKIH SKUPNOSTI JE ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti, ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti za atomsko energijo, ob upoštevanju Direktive Sveta 89/130/EGS, Euratom z 13. februarja 1989 o uskladitvi urejanja bruto nacionalnega pro- izvoda po tržnih cenah (1) in zlasti člena 1 Direktive, ker se Odločba Komisije 94/168/ES, Euratom z 2. februarja 1994 o ukrepih, ki jih je treba sprejeti za izvajanje Direktive Sveta 89/130/EGS, Euratom o uskladitvi urejanja bruto nacionalnega proizvoda po tržnih cenah (2), nanaša zlasti na davčno utajo, vendar ne opisuje izrecno, kako je treba ravnati pri utaji DDV; ker je torej treba razložiti, kako ravnati v takšnem primeru; ker se ta prilagoditev nanaša na tisto komponento razlike med teoretičnimi in dejanskimi prejemki DDV, ki gre na račun utaje, ne pa spregleda kupca („brez sokrivde“); ker so ukrepi, ki jih določa ta odločba, združljivi z mnenjem odbora, ustanovljenega po členu 6 Direktive 89/130/EGS, Eura- tom, SPREJELA NASLEDNJO ODLOČBO: Člen 1 Države članice izračunavajo vrednost utaje DDV „brez sokrivde“ tako, da uporabijo metode, navedene v Prilogi te odločbe. ker morajo države članice zato, da bi zagotovile temeljite ocene svojih BDP in BNP v skladu z Direktivo 89/130/EGS, Euratom, prilagoditi ocene tako, da upoštevajo utajo DDV; Države članice za omenjeno izračunavanje določijo teoretične in dejanske prejemke DDV ter izračunajo razliko med zneskoma z uporabo naslednje formule: Države članice po potrebi prilagodijo znesek dodane vrednosti v svoji oceni BDP in BNP, narejeni v skladu z Direktivo 89/130/EGS, Euratom, tako da ga dodajo tisti vrednosti, ki jo dobijo z izračunom utaje „brez sokrivde“, na podlagi zgoraj navedene formule. Da bi države članice lahko opravile prilagoditev, opisano v členu 1, lahko uporabijo metodo, ki je enakovredna tisti, opisani v prvem pododstavku člena 1, in ki prinaša primerljive rezultate. Člen 2 (1) UL L 49, 21. 2. 1989, str. 26. (2) UL L 77, 19. 3. 1994, str. 51. 310 SL Uradni list Evropske unije 09/Zv. 1 Člen 3 Države članice najpozneje do 1. oktobra 1998 pošljejo Komisiji pojasnilo o uporabljenih virih in metodah ter navedejo vrednost opravljenih prilagoditev. Komisija v skladu s členom 19 Uredbe Sveta (EGS, Euratom) št. 1552/89 (1) preuči veljavnost uporabljenih virov in metod ter opravljenih prilagoditev in primerljivost dobljenih rezultatov, zlasti kadar v skladu s členom 2 metoda, opisana v prvem pododstavku člena 1, ni bila uporabljena. Rok za nove države članice (Avstrijo, Finsko in Švedsko) je 1. oktober 1999. Člen 4 Če lahko država članica Komisiji izkaže, da je enakovreden izračun že razviden iz njene bilance, potem člen 1 preneha veljati. Država članica, ki želi ubrati to pot, mora do 1. oktobra 1998 poslati Komisiji celotno dokumentacijo (za Avstrijo, Finsko in Švedsko: do 1. oktobra 1999). Komisija obvesti Odbor za BNP o rezultatih izvajanja te odločbe, zlasti o metodah, ki so jih države članice uporabile. Ta odločba je naslovljena na države članice. Člen 5 V Bruslju, 24. julija 1998 Za Komisijo Yves-Thibault DE SILGUY Član Komisije (1) UL L 155, 7. 6. 1989, str. 1. 09/Zv. 1 SL Uradni list Evropske unije 311 PRILOGA Vrednost utaje DDV, pri kateri ne gre za spregled kupca („brez sokrivde“), se izračunava z uporabo naslednjih dveh spremenljivk: 1. vrednost teoretičnih prejemkov DDV; 2. razlika med teoretičnimi prejemki DDV in prejemki DDV, ki so bili v tem obdobju dejansko pobrani. Izračun teoretičnih prejemkov DDV Teoretični prejemki DDV so zneski DDV, ki bi bili pobrani, če bi vse enote, zavezane za DDV, ta davek plačevale, kakor zahteva zakon. Da bi izračunali teoretične prejemke DDV, je treba najprej osnovo DDV prilagoditi trenutni zakonodaji: z drugimi besedami, opredeliti vse posle, za katere velja neodvedljivi DDV. Za končno gospodinjsko porabo v celoti velja neodvedljivi DDV, medtem ko je treba druge kategorije uporabnikov razdeliti, da bi določili stopnjo neodvedljivosti. Ta izračun je narejen z uporabo podatkov najbolj razcepljenih državnih bilanc, ki so bili na voljo. Osnova DDV se izračuna po celotni sedanji zakonodaji in predpisih, ki veljajo za DDV. Drugi korak je uporaba ustrezne stopnje DDV za vsak posel, ki tvori osnovo DDV, kakor je določena v prejšnjem odstavku. Stopnje uporabljenega DDV morajo biti tiste, ki veljajo v letu, za katero se izračunava osnova DDV. Teoretični prejemki DDV se izračunajo po sedanji zakonodaji in predpisih, ki veljajo za DDV. Izračun razlik med teoretičnimi in dejansko pobranimi prejemki DDV v referenčnem obdobju Izračun razlik med teoretičnimi prejemki DDV (izračunanimi po sedanji zakonodaji in predpisih) in dejanskimi prejemki DDV zajema štiri komponente: 1. časovne razlike med podatki iz zakladnice in državne bilance; 2. priložnostni preklici s strani davčnih organov nekaterih terjatev DDV ob plačilni nesposobnosti; 3. utaja, ki vključuje kupčev spregled (s sokrivdo) (primeri, ko kupec prodajalcu ne plača DDV); 4. utaja, ki ne vključuje kupčevega spregleda (brez sokrivde) (primeri, ko kupec prodajalcu plača DDV, ta pa ga ne nakaže davčnim organom). Kot rezultat tega dobimo vrednost utaje „brez sokrivde“ tako, da utajo „s sokrivdo“ in s plačilno nesposobnostjo povezane odpovedi odvedemo od razlike med teoretičnimi in dejanskimi prejemki DDV ob upoštevanju časovne razlike med poslom, ki je povzročil obveznost DDV, in prejemki DDV, ki so jih pobrali davčni organi. Dejanski prejemki DDV so zneski, ki so jih davčni organi dejansko pobrali v obdobju, na katero se izračun teoretičnih prejemkov DDV nanaša. Prilagoditve zaradi časovnih razlik so namenjene popravkom prejemkov zaradi dejstva, da se nekatera plačila DDV, opravljena v tekočem letu (n), nanašajo na predhodno leto (n- 1) in da se nekateri DDV, plačljivi za leto n, poberejo šele v naslednjem letu (n+1). Možni so primeri, kjer sedanja zakonodaja davčnim organom omogoča opraviti priložnostne odpovedi terjatev DDV ob plačilni nesposobnosti. V takih primerih je treba vrednost odpovedi odvesti od razlike med teoretičnimi in dejanskimi prejemki DDV (razen če je bilo to že upoštevano pri izračunavanju teoretičnih prejemkov DDV). 312 SL Uradni list Evropske unije 09/Zv. 1 Da bi izračunali vrednost utaje „s sokrivdo“, je treba upoštevati samo tiste dejavnosti, za katere je bila opravljena prilagoditev za neprijavljeno delo (ni zabeležke o statističnih podatkih gospodarsko aktivnih enot). Z uporabo te metode, s prilagoditvami za neprijavljeno delo, predhodno opravljeno v panogah gospodarske dejavnosti, in z množenjem ustreznih zneskov za dodatno prodajo (neprijavljeno prodajo) po ustreznih stopnjah DDV, je možno oceniti vrednost „manjkajočih“ prejemkov DDV, ki jih davčni organi niso dobili zaradi utaje DDV „s sokrivdo“. Na primer: če se po prilagoditvi za neprijavljeno delo ocena gospodinjske porabe nekega izdelka brez DDV poveča za 15 % in če je stopnja DDV, ki velja za nakupe tega izdelka 18,6 %, lahko znesek, ki ga dolgujemo davčnemu organu, izračunamo takole: Manjkajoči prejemki DDV zaradi utaje „s sokrivdo“ = vrednost prodaje izdelka pred prilagoditvijo × 15 % × 18,6 %


title: 98/527/CE, Euratom: Decisão da Comissão de 24 de Julho de 1998 relativa ao tratamento da fraude em matéria de IVA (diferenças entre as receitas teóricas de IVA e as receitas de IVA efectivamente cobradas) nas contas nacionais [notificada com o número C(1998) 2202] (Texto relevante para efeitos do EEE)

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text: 21. 8. 98 PT Jornal Oficial das Comunidades Europeias L 234/39 DECIS(cid:212)O DA COMISS(cid:212)O de 24 de Julho de 1998 relativa ao tratamento da fraude em mat(cid:130)ria de IVA (diferen(cid:135)as entre as receitas te(cid:155)ricas de IVA e as receitas de IVA efectivamente cobradas) nas contas nacionais [notificada com o n(cid:156)mero C(1998) 2202] (Texto relevante para efeitos do EEE) (98/527/CE, Euratom) A COMISS(cid:212)O DAS COMUNIDADES EUROPEIAS, Tendo em conta o Tratado que institui a Comunidade Europeia, Tendo em conta o Tratado que institui a Comunidade Europeia da Energia At(cid:155)mica, Tendo em conta a Directiva 89/130/CEE, Euratom do Conselho, de 13 de Fevereiro de 1989, relativa (cid:133) harmoni- za(cid:135)(cid:209)o da determina(cid:135)(cid:209)o do produto nacional bruto a pre(cid:135)os de mercado (1) e, nomeadamente, o seu artigo 1º, Considerando que a Decis(cid:209)o 94/168/CE, Euratom da Comiss(cid:209)o, de 22 de Fevereiro de 1994, que estatui medidas com vista (cid:133) aplica(cid:135)(cid:209)o da Directiva 89/130/CEE, Euratom do Conselho, relativa (cid:133) harmoniza(cid:135)(cid:209)o da deter- mina(cid:135)(cid:209)o do produto nacional bruto a pre(cid:135)os de mercado (2) sem, todavia, precisar de forma expl(cid:146)cita o tratamento a dar (cid:133) fraude em mat(cid:130)ria de IVA e considerando que, por isso, conv(cid:130)m precisar esse tratamento; trata especialmente da fraude fiscal Considerando que, para assegurar a exaustividade das esti- mativas do PIB e do PNB, no quadro da Directiva 89/ (cid:130) necess(cid:145)rio que os Estados- /130/CEE, Euratom, -membros efectuem um ajustamento dessas estimativas, a fim de ter em conta a fraude em mat(cid:130)ria de IVA; Considerando que esse ajustamento se refere (cid:133) parte da diferen(cid:135)a entre as receitas te(cid:155)ricas de IVA e as receitas de IVA efectivamente recebidas, parte essa imput(cid:145)vel (cid:133) fraude sem cumplicidade do comprador; Considerando que as medidas previstas na presente decis(cid:209)o s(cid:209)o conformes com o parecer do comit(cid:130) institu(cid:146)do de acordo com o disposto no artigo 6º da Directiva 89/ /130/CEE, Euratom, ADOPTOU A PRESENTE DECIS(cid:212)O: Artigo 1º Os Estados-membros calcular(cid:209)o o montante da fraude em mat(cid:130)ria de IVA sem cumplicidade do comprador seguindo o m(cid:130)todo exposto em anexo (cid:133) presente decis(cid:209)o. Para os fins do mesmo c(cid:145)lculo, os Estados-membros determinar(cid:209)o, nomeadamente, as receitas te(cid:155)ricas de IVA e as receitas de IVA efectivamente cobradas, e analisar(cid:209)o a diferen(cid:135)a entre estes dois montantes. Para esse efeito, aplicar(cid:209)o a seguinte f(cid:155)rmula: Fraude «sem cumplicidade» = receitas t(cid:130)oricas de IVA menos receitas IVA cobradas menos desfasamento temporal menos fal(cid:136)ncias menos receitas em falta (fraude «com cumplicidade») Os Estados-membros ajustar(cid:209)o, se necess(cid:145)rio, o montante do valor acrescentado inclu(cid:146)do nas suas estimativas do PIB e do PNB, nos termos da Directiva 89/130/CEE, Euratom, adicionando-lhe o montante da fraude sem cumplicidade do comprador assim calculada. Artigo 2º Para efectuar o ajustamento mencionado no artigo 1º, os Estados-membros podem igual- mente aplicar um m(cid:130)todo equivalente ao mencionado no primeiro par(cid:145)grafo do mesmo artigo 1º, fornecendo resultados compar(cid:145)veis. (1) JO L 49 de 21. 2. 1989, p. 26. (2) JO L 77 de 19. 3. 1994, p. 51. L 234/40 PT Jornal Oficial das Comunidades Europeias 21. 8. 98 Artigo 3º Antes de 1 de Outubro de 1998, os Estados-membros fornecer(cid:209)o uma explica(cid:135)(cid:209)o quanto (cid:133)s fontes e aos m(cid:130)todos aplicados e quantificar(cid:209)o os ajustamentos efectuados. A Comiss(cid:209)o, em conformidade com o artigo 19º do Regulamento nº 1552/89 (1), verificar(cid:145), nomeadamente, a validade das fontes e dos m(cid:130)todos utilizados, assim como dos ajustamentos efectuados, e ainda a comparabilidade dos resultados obtidos, muito especialmente nos casos em que, de acordo com o disposto no artigo 2º, n(cid:209)o for utilizado o m(cid:130)todo mencionado no primeiro par(cid:145)grafo do artigo 1º Relativamente aos novos Estados-membros ((cid:214)ustria, Finl(cid:131)ndia e Su(cid:130)cia), o prazo (cid:130) fixado em 1 de Outubro de 1999. Artigo 4º Se os Estados-membros puderem demonstrar (cid:133) Comiss(cid:209)o que um c(cid:145)lculo equivalente se encontra j(cid:145) implicitamente inclu(cid:146)do nas suas contas nacionais, o artigo 1º considerar-se-(cid:145) sem efeito. Os Estados-membros que desejem seguir esta via devem fornecer toda a documenta(cid:135)(cid:209)o respectiva (cid:133) Comiss(cid:209)o antes de 1 de Outubro de 1998 (1 de Outubro de 1999 no que se refere (cid:133) (cid:214)ustria, Finl(cid:131)ndia e Su(cid:130)cia). A Comiss(cid:209)o manter(cid:145) o comit(cid:130) do PNB informado dos resultados da aplica(cid:135)(cid:209)o da presente decis(cid:209)o e, particularmente, dos m(cid:130)todos utilizados pelos Estados-membros. Os Estados-membros s(cid:209)o os destinat(cid:145)rios da presente decis(cid:209)o. Artigo 5º Feito em Bruxelas, em 24 de Julho de 1998. Pela Comiss(cid:209)o Yves-Thibault DE SILGUY Membro da Comiss(cid:209)o (1) JO L 155 de 7. 6. 1989, p. 1. 21. 8. 98 PT Jornal Oficial das Comunidades Europeias L 234/41 ANEXO O c(cid:145)lculo da fraude em mat(cid:130)ria de IVA sem cumplicidade do comprador baseia-se nos dois elementos seguintes: 1) C(cid:145)lculo das receitas te(cid:155)ricas de IVA. 2) An(cid:145)lise da diferen(cid:135)a entre as receitas te(cid:155)ricas de IVA e as receitas de IVA efectivamente cobradas durante o mesmo per(cid:146)odo. C(cid:145)lculo das receitas te(cid:155)ricas de IVA As receitas te(cid:155)ricas de IVA s(cid:209)o o IVA que seria gerado se todas as unidades passivas de IVA tivessem pago o imposto em conformidade com a legisla(cid:135)(cid:209)o em vigor. Para calcular as receitas te(cid:155)ricas de IVA, (cid:130) necess(cid:145)rio, antes de mais, reconstituir a mat(cid:130)ria colect(cid:145)vel (cid:133) qual o IVA (cid:130) aplic(cid:145)vel de acordo com a legisla(cid:135)(cid:209)o em vigor. Trata-se, por outras palavras, de identificar todas as opera(cid:135)(cid:210)es sujeitas a IVA n(cid:209)o dedut(cid:146)vel. O consumo final das fam(cid:146)lias considera-se inteiramente pass(cid:146)vel de IVA n(cid:209)o dedut(cid:146)vel, ao passo que outras categorias de empregos t(cid:136)m de ser repartidas, a fim de se poder determinar a taxa de n(cid:209)o dedutibilidade. Este c(cid:145)lculo efectua-se utilizando os dados da contabilidade nacional ao n(cid:146)vel mais desagregado dispon(cid:146)vel. O c(cid:145)lculo da mat(cid:130)ria colect(cid:145)vel (cid:130) efectuado tendo em conta toda a legisla(cid:135)(cid:209)o e todos os regulamentos em vigor em mat(cid:130)ria de IVA. Em segundo lugar, (cid:130) necess(cid:145)rio aplicar a cada opera(cid:135)(cid:209)o inclu(cid:146)da na mat(cid:130)ria colect(cid:145)vel acima definida a taxa de IVA que lhe (cid:130) pr(cid:155)pria, em conformidade com a legisla(cid:135)(cid:209)o em vigor. As taxas de IVA aplicadas devem ser aquelas que estavam em vigor no ano utilizado para a avalia(cid:135)(cid:209)o da mat(cid:130)ria colect(cid:145)vel. O c(cid:145)lculo das receitas te(cid:155)ricas de IVA (cid:130), pois, efectuado tendo em conta toda a legisla(cid:135)(cid:209)o e todos os regulamentos em vigor em mat(cid:130)ria de IVA. An(cid:145)lise da diferen(cid:135)a entre as receitas te(cid:155)ricas de IVA e as receitas de IVA efectivamente cobradas durante o mesmo per(cid:146)odo Uma vez efectuado o c(cid:145)lculo das receitas te(cid:155)ricas de IVA, tendo em conta toda a legisla(cid:135)(cid:209)o e todos os regulamentos em vigor em mat(cid:130)ria de IVA, a diferen(cid:135)a entre as receitas te(cid:155)ricas de IVA e as receitas de IVA efectivamente cobradas pode ser imputada a quatro causas: 1) Desfasamento temporal entre os dados de tesouraria e as contas nacionais. 2) Anula(cid:135)(cid:210)es ad hoc pelo fisco de certas d(cid:146)vidas de IVA em caso de fal(cid:136)ncia do contribuinte. 3) Fraude com cumplicidade do comprador (o IVA n(cid:209)o (cid:130) pago pelo comprador ao vendedor). 4) Fraude sem cumplicidade do comprador (o IVA (cid:130) pago pelo comprador ao vendedor, mas este n(cid:209)o o transfere para a administra(cid:135)(cid:209)o fiscal). Assim, para apurar o montante da fraude sem cumplicidade do comprador, (cid:130) necess(cid:145)rio deduzir da diferen(cid:135)a entre as receitas te(cid:155)ricas de IVA e as receitas de IVA efectivamente cobradas a fraude com cumplicidade do comprador e a anula(cid:135)(cid:209)o de cr(cid:130)ditos devida a fal(cid:136)ncias, al(cid:130)m de ter em conta o desfasamento entre o facto gerador e a cobran(cid:135)a de receitas pela administra(cid:135)(cid:209)o fiscal. Fraude sem «cumplicidade» = receitas te(cid:155)ricas de IVA menos receitas de IVA cobradas menos desfasamento temporal menos fal(cid:136)ncias menos receitas em falta (fraude com «cumplicidade») As receitas de IVA cobradas s(cid:209)o as receitas efectivamente entradas em caixa na administra(cid:135)(cid:209)o fiscal durante o ano tido em conta para o c(cid:145)lculo das receitas te(cid:155)ricas de IVA. A correc(cid:135)(cid:209)o relativa ao desfasamento temporal visa corrigir as receitas no sentido de ter em conta o facto de que certos pagamentos de IVA do ano em curso (n) se referem ao ano anterior (n–1) e do facto de que uma parte do IVA do ano n s(cid:155) entrar(cid:145) efectivamente em caixa no decurso do ano seguinte (n+1). (cid:144) bem poss(cid:146)vel que a legisla(cid:135)(cid:209)o em vigor permita que a administra(cid:135)(cid:209)o fiscal proceda (cid:133) anula(cid:135)(cid:209)o ad hoc de certas d(cid:146)vidas de IVA em caso de fal(cid:136)ncia do contribuinte. Nesse caso, os cr(cid:130)ditos anulados devem ser deduzidos da diferen(cid:135)a entre as receitas te(cid:155)ricas de IVA e as receitas de IVA efectivamente cobradas (excepto se essa anula(cid:135)(cid:209)o j(cid:145) foi tida em considera(cid:135)(cid:209)o no c(cid:145)lculo das receitas te(cid:155)ricas de IVA). L 234/42 PT Jornal Oficial das Comunidades Europeias 21. 8. 98 Para o c(cid:145)lculo da fraude com cumplicidade do comprador, apenas se t(cid:136)m em conta as actividades relativamente (cid:133)s quais se procedeu a uma correc(cid:135)(cid:209)o para o «trabalho clandestino» (a n(cid:209)o-inscri(cid:135)(cid:209)o nos ficheiros estat(cid:146)sticos de unidades economicamente activas). A partir dessa hip(cid:155)tese e tomando como base as correc(cid:135)(cid:210)es para o «trabalho clandestino» previamente introduzidas relativamente (cid:133) produ(cid:135)(cid:209)o dos respectivos ramos de actividade, bem como multiplicando os montantes das vendas adicionais correspondentes («vendas clandestinas») pelas taxas regulamentares de IVA, (cid:130) poss(cid:146)vel estimar qual a perda de receitas para o fisco (receitas em falta) imput(cid:145)vel (cid:133) «fraude com cumplicidade do comprador». Por exemplo: se, por causa da correc(cid:135)(cid:209)o para o «trabalho clandestino», a estimativa do valor, fora IVA, do consumo das fam(cid:146)lias de um determinado produto, for acrescida de 15 % e se a taxa regulamentar do IVA sobre a compra desse produto foi fixada em 18,6 %, a perda de receitas para o fisco ser(cid:145): Receitas de IVA em falta devido a fraude com cumplicidade = vendas do produto antes da correc(cid:135)(cid:209)o (cid:253)15 %(cid:253)18,6 %


title: COMMON POSITION (EC) No 47/98 adopted by the Council on 24 July 1998 with a view to the adoption of Decision No .../98/EC of the European Parliament and of the Council of ... establishing a Community action for the 'European Capital of Culture' event for the years 2005 to 2019

eurovoc_concepts:
EU action
European Movement
artistic creation
cultural event
cultural heritage
cultural policy

text: 14. 9. 98 EN Official Journal of the European Communities C 285/5 COMMON POSITION (EC) No 47/98 adopted by the Council on 24 July 1998 with a view to the adoption of Decision No. /98/EC of the European Parliament and of the Council of. establishing a Community action for the ‘European Capital of Culture’ event for the years 2005 to 2019 (98/C 285/02) THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 128 thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the Committee of the Regions (2), Acting in accordance with the procedure laid down in Article 189b of the Treaty (3), (1) Whereas, throughout its history, Europe has been the site of exceptionally prolific and varied artistic activity; whereas urban life has played a major role in the growth and influence of the European cultures; (2) Whereas Article 128 of the Treaty grants powers to the Community in the cultural field; whereas all Community activity designed to promote cultural activities should therefore be undertaken on this legal basis, in accordance with the objectives and means assigned to the Community by the Treaty; (3) Whereas, on 13 June 1985, the Ministers responsible for Cultural Affairs meeting within the Council, adopted a resolution concerning the annual event ‘European City of Culture’ (4), the main aim of which was to open up to the European public particular aspects of the culture of the city, region or country concerned, an event for which the Community has provided financial support; (1) OJ C 362, 28. 11. 1997, p. 12. (2) OJ C 180, 11. 6. 1998, p. 70. (3) Opinion of the European Parliament of 30 April 1998 (OJ C 152, 18. 5. 1998, p. 58), Council Common Position of 24 July 1998 and Decision of the European Parliament of. (not yet published in the Official Journal). (4) OJ C 153, 22. 6. 1985, p. 2. (4) Whereas a study which has been carried out into the results achieved by European Cities of Culture shows that the event has a positive impact in terms of media resonance, the development of culture and tourism and the recognition by inhabitants of the importance of their city having been chosen; lasting beyond (5) Whereas the positive impact has nonetheless not always produced the results duration of the project itself and whereas, while recognising their competence to decide about the content of their project, the attention of public decision-makers in the cities chosen should be drawn to the need to integrate the cultural project into a dynamic medium-term process; (6) Whereas this important both for strengthening local and regional identity and for fostering European integration; initiative is (7) Whereas, in the discussions leading up to its opinion of 7 April 1995 (5) on the Kaleidoscope by Decision No programme 719/96/EC (6), the European Parliament asked the Commission to present a specific programme on the European City of Culture after the year 2000 on the basis of Article 128 of the Treaty; established (8) Whereas the importance and impact of the ‘City of Culture’ event calls for the creation of a rotational system of designation which will ensure that each Member State will have one of its cities chosen at regular intervals; whereas a predictable, consistent and transparent rotational system is best achieved through a single decision whereby the order in is which Member States will hold the event decided; (9) Whereas it is appropriate for the Council to designate the Capitals of Culture in view of the (5) OJ C 109, 1. 5. 1995, p. 281. (6) Decision No 719/96/EC of the European Parliament and of the Council of 29 March 1996 establishing a programme to support artistic and cultural activities having a European dimension (Kaleidoscope) (OJ L 99, 20. 4. 1996, p. 20). C 285/6 EN Official Journal of the European Communities 14. 9. 98 great symbolic importance in the Member States of such a designation; (10) Whereas any Community initiative to promote the ‘European City of Culture’ must satisfy predefined objectives and use the resources provided for by the Treaty; (11) Whereas the Community has in the past made a contribution to the ‘European City of Culture’ and the ‘European Cultural Month’ events under the Kaleidoscope Programme, which is due to expire in 1998; (12) Whereas on 22 September 1997 the Council adopted a Decision regarding to the future of European cultural action (1) in which it called on the Commission, in accordance with Article 152 of for a single the Treaty, programme for culture by May 1998, into which an Action ‘European Capital of Culture’ will be incorporated, including funding arrangements; table proposals to Parliament (13) Whereas the Commission has submitted to the European a Communication on the first European Community framework programme in support of culture, including a proposal for a decision establishing a single financing and programming instrument for cultural cooperation, the Council and chronological order set out in Annex I, the Council, acting on a recommendation from the Commission, shall officially designate each city as a European Capital of Culture for the year for which it has been nominated. Article 3 European third countries may participate in this action. Any such country may nominate one city as a European Capital of Culture and should notify its nomination to the European Parliament, the Council, the Commission and the Committee of the Regions. The Council, acting unanimously on a recommendation from the Commission, shall officially designate one of these nominated cities as a European Capital of Culture for each year, bearing in mind the desirability of four years’ preparation time. Article 4 Each designated city should organise a programme of cultural events highlighting the city’s own culture and cultural heritage as well as its place in the common cultural heritage, and involving people concerned with cultural activities from other European countries with a view to establishing lasting cooperation. In principle this programme should last one year but as an exception designated cities may opt for a shorter period of time. Cities may choose to involve their surrounding region in their programme. A linkage between the programmes of the designated cities of the same year should be made. HAVE DECIDED AS FOLLOWS: Article 1 Article 5 A Community action entitled ‘European Capital of Culture’ shall be established. Its objective shall be to highlight the richness and diversity of European cultures and the features they share, as well as to promote greater mutual acquaintance between European citizens. Article 2 Each Member State may nominate a city as European Capital of Culture, in turn, as set out in Annex I. Any such nomination shall be notified to the European Parliament, the Council, the Commission and the Committee of the Regions no later than four years before the event in question is due to begin. Without prejudice to possible alteration, by mutual agreement between the Member States concerned, of the (1) OJ C 305, 7. 10. 1997, p. 1. In order to maintain the cultural value of the action: — the list indicating planning and evaluation criteria set out in Annex II should be taken into account to the greatest possible extent by cities in planning their programme, — designated cities should outline their programme, at least six months before the event is due to begin, to the European Parliament, the Council and the Committee of the Regions, — the criteria referred to in the first indent should also be taken into account by the Commission in its evaluation of each city’s programme. The Commission shall set up a Guidance Panel consisting of personalities well known in cultural circles. Two of the members of this panel shall be appointed by the European Parliament, two by the Council, two by the Commission and one by the Committee of the Regions. The Guidance Panel shall give advice to the Commission 14. 9. 98 EN Official Journal of the European Communities C 285/7 on the implementation of this decision. If so requested by the Member States or third countries concerned, the Guidance Panel may offer them advice on their choice of city to nominate. Commission may also make any proposals for revision of this Decision which it judges necessary for the smooth operation of this action. Article 6 Done at. Each year the Commission shall produce a report evaluating the results of the previous year’s event, including an analysis by the organisers of the latter. This report shall be presented to the European Parliament, the Council and the Committee of the Regions. The For the European Parliament For the Council The President The President ANNEX I ORDER OF ENTITLEMENT TO NOMINATE A EUROPEAN CAPITAL OF CULTURE 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Ireland Netherlands Luxembourg United Kingdom Austria Germany Finland Portugal France Sweden Belgium Spain Denmark Greece Italy C 285/8 EN Official Journal of the European Communities 14. 9. 98 ANNEX II LIST INDICATING PLANNING AND EVALUATION CRITERIA Possible elements of designated cities’ programmes: — promotion of shared artistic movements and styles in the development of which the city has played a particular role, — organisation of artistic events (music, dance, theatre, visual arts, cinema, etc. ) and improvement of the promotion and management of the arts, — promotion of European public awareness of the figures and events which have marked the history and culture of the city, — organisation of specific activities designed to encourage artistic innovation and to generate new forms of cultural action and dialogue, — organisation of measures to increase access to and awareness of fixed and movable artistic assets and artistic productions specific to the city, — organisation of specific cultural projects designed to bring young people to the arts, — organisation of specific cultural projects designed to increase social cohesion, — taking the planned activities to a wider public, particularly through the use of multimedia and audiovisual means and a multilingual approach, — contribution to the development of economic activity, particularly in terms of employment and tourism, — need to develop high-quality and innovative cultural tourism with due allowance being made for the importance in this connection of managing the cultural heritage on a sustainable basis and reconciling the wishes of visitors with those of the local population, — organisation of projects designed to encourage the development of links between the architectural heritage and strategies for new urban development, — joint organisation of initiatives designed to promote dialogue between the cultures of Europe and the cultures of other parts of the world. 14. 9. 98 EN Official Journal of the European Communities C 285/9 STATEMENT OF THE COUNCIL’S REASONS I. INTRODUCTION 1. On 31 October 1997, the Commission submitted to the Council a proposal for a Decision of the European Parliament and of the Council for the establishment of a Community action in favour of the ‘European City of Culture’. 2. The Committee of the Regions delivered its opinion on 13 March 1998. 3. The European Parliament delivered its opinion on 29 April 1998. 4. On 28 May 1998, the Commission submitted an amended proposal. 5. On 24 July 1998, the Council adopted its common position in accordance with Article 189b of the EC Treaty. II. AIM OF THE PROPOSAL The proposal is for the implementation at Community level of an action in support of a major annual event, the ‘European City of Culture’, the aim of which is to showcase the richness and cultural diversity of Europe’s cities, while highlighting their shared cultural heritage and the vitality of artistic creation. 1. General remarks In its common position, the Council, while endorsing the aim of the Commission proposal, has made a number of what it considers to be felicitous changes. 2. Specific remarks 2. 1. Amendments by the Council to the Commission proposal 2. 1. 1. Reference period of the Decision and the system for designating cities The Council first of all had to deal with the question of the choice of the European City of Culture for 2001, a year for which seven cities had been nominated (1), while other nominations had been submitted for the years 2002, 2003 and 2004 (2). Faced with this difficult situation, the Council adopted a two-pronged approach. First, by means of an intergovernmental Decision (of the representatives of the governments of the Member States meeting within the Council), it designated the European Cities of Culture for 2001 to 2004 (3). At the same time, non-Community applicant cities were invited to organise a European Cultural Month (4). That solved the thorny problem posed by the nomination of 13 cities — many of which had already done a lot of work in preparation — for the years 2001 to 2004, by spreading 10 of those cities over the four years in question. (1) Basle, Genoa, Lille, Oporto, Riga, Rotterdam and Valencia. (2) Bruges and Salamanca (2002), Graz, Granada and St Petersburg (2003) and Barcelona (2004). (3) 2001: Rotterdam and Oporto; 2002: Bruges and Salamanca; 2003: Graz; 2004: Genoa and Lille. (4) Riga and Basle in 2001 and St Petersburg in 2003. C 285/10 EN Official Journal of the European Communities 14. 9. 98 Secondly, with the aim of avoiding the problems inherent in a system of selection based on unanimity (problems which were already conspicuous in 1995 when the European Cities of Culture for 2000 had been designated and which, since then, had been at the root of the failure to find a solution for 2001), the Council devised a selection system of automatic rotation between the Member States, based on the Council Decision of 1 January 1995 (determining the order in which the office of President of the Council shall be held), under which, for the period 2005 to 2019, a different Member State may nominate one city for each year. By so doing, the Council has both changed the reference period of the Decision as proposed by the Commission — which envisaged the Community initiative beginning in 2002 — and replaced the proposed decision-taking mechanism by a neutral rotation system which is designed to avoid the impasses and hold-ups caused by the need for unanimity. With this system, the formal designation by the Council of the proposed cities will be decided, on a recommendation by the Commission, by a simple majority, after the nominations have been submitted to the European Parliament, the Council, the Commission and the Committee of the Regions, no later than four years before the event is due to begin. The chronological order may be changed by mutual agreement between the Member States concerned, and indeed a change has already been made by agreement between the Netherlands and Greece. 2. 1. 2. Third countries There is provision for participation in the event by European third countries which is not subject to the conditions laid down in Article 4 of the Commission proposal (EEA countries, CCEEs, Cyprus and European third countries which have the concluded cooperation agreements containing a culture clause with Community). European third countries may nominate cities for the event and must notify their nomination to the European Parliament, the Council, the Commission and the Committee of the Regions. The Council, acting unanimously on a recommendation from the Commission, will officially designate one of these cities for each year, bearing in mind the desirability of four years’ preparation time. 2. 1. 3. Number of cities designated each year Under the provisions outlined above, the Council has provided in its common position for the participation of two cities each year (one from a Member State, the other from a European third country). 2. 1. 4. Title of the event In line with current practice in a number of Member States, the Council has changed the title of the event from European ‘City’ of Culture to European ‘Capital’ of Culture. 2. 1. 5. Length of the event In order to accommodate the wishes that certain cities might have, the Council has made it possible to alter the length of the event, which should in principle last one year but which, as an exception, may be shortened if the designated cities so wish. 2. 1. 6. Possibility of participation by the region in which the designated city is situated The Council has made provision for designated cities to choose to involve their surrounding region in their programmes. 14. 9. 98 EN Official Journal of the European Communities C 285/11 2. 1. 7. Guidance Panel The Council’s common position provides for the Commission to set up a Guidance Panel consisting of personalities well known in cultural circles, to advise the Commission on the implementation of the Decision. If so requested by the Member States or third countries concerned, the Guidance Panel may offer them advice on the choice of the city they nominate. Two members of the panel would be appointed by the European Parliament, two by the Council, two by the Commission and one by the Committee of the Regions. 2. 2. European Parliament amendments 2. 2. 1. European Parliament amendments adopted by the Commission The Commission accepted, in full, in part or in a recast version, eight of the 14 European Parliament amendments. Those amendments are 1, 2, 3, 4, 5, 6, 9 (in part) and 11. 2. 2. 2. European Parliament amendments adopted by the Council The Council accepted in full, in part or in their essence, four of the amendments proposed by the Parliament and incorporated by the Commission. Those amendments are 1, 2, 3 and 6. 2. 2. 3. European Parliament amendments not adopted by the Council Amendment 4 Impact of the event: importance for medium-sized cities The Council felt that a specific reference to the importance of the event for medium-sized cities might be unclear, as the concept of ‘medium-sized city’ seemed neither easy nor straightforward to define. Amendments 5, 11 (second part) and 12 (first part) Eligibility criteria for projects The Council did not adopt amendments 5 and 11 (second part), as it considered that the list of planning and evaluation criteria in Annex II to its common position fully covered the Parliament’s requirements as set out in its amendments. Nor did the Council adopt amendment 12 (first part), as it considered that while the solution for European third countries provided by Article 3 of its common position did not call into question the Community’s existing commitments in respect of those countries, it offered them greater opportunities for participation. Amendments 7 and 14 Funding of the event The Council considered that any reference to funding of the event would seem premature, in view of the fact that it is intended to form an integral part of the European Community framework programme in support of culture recently submitted by the Commission to the European Parliament and the Council. Amendments 8, 11 (first part) and 12 (second part) Submission of cities’ applications The Council considers that the support of the competent States is a sine qua non for the success of the event, and wanted to avoid applications which, while having very little hope of success, would cost the applicant cities a great deal and end in disappointment. C 285/12 EN Official Journal of the European Communities 14. 9. 98 Amendments 9 and 10 Selection procedure As explained in paragraph 2. 1. 1, the Council opted for a mechanism based on automatic rotation in order to avoid the difficulties inherent in unanimous selection. However, in its common position it has provided for the creation of a Guidance Panel, composed of seven members (two appointed by the European Parliament, two by the Council, two by the Commission and one by the Committee of the Regions), to advise on the implementation of the Decision and the Member States and countries concerned on the choice of the city they nominate. The Council could not therefore adopt European Parliament amendments 9 and 10 concerning the work of the panel provided for in the Commission proposal, nor the arrangements for the selection of the city (unanimity plus Article 189b procedure for the year in question), as the panel and annual selection, as envisaged in the proposal, no longer feature in the common position. Amendment 13 European Cultural Month The Council did not adopt this amendment. It considered that after the intergovernmental stage of the event, during which a number of cities in European third countries were allocated a ‘European Cultural Month’ under the Decision establishing a Community action for the event, the initiative should be the same for all participants. In Article 4 of its common position, the Council did nevertheless provide for designated cities to opt for a programme of less than one year’s duration, as an exception. This should provide for a degree of flexibility in organising the event


title: Proposition de règlement (CE) du Conseil modifiant le règlement (CE) n° 355/94 du Conseil du 14 février 1994 et portant prorogation de la mesure dérogatoire temporaire applicable à l'Allemagne et à l'Autriche

eurovoc_concepts:
Austria
Germany
derogation from EU law
exemption from customs duties
tax-free allowance

text: C 273/10 FR Journal officiel des Communaut~s europ~ennes 2. 9. 98 Proposition de r(cid:127)glement (CE) du Conseil modifiant le r(cid:127)glement (CE) no 355/94 du Conseil du 14 f~vrier 1994 et portant prorogation de la mesure d~rogatoire temporaire applicable { l’Alle(cid:220) magne et { l’Autriche (98/C 273/05) COM(1998) 473 final - 98/0251(CNS) (Pr~sent~e par la Commission le 24 juillet 1998) LE CONSEIL DE L’UNION EUROP^ENNE, vu le trait~ instituant la Communaut~ europ~enne, et notamment son article 28, vu la proposition de la Commission, vu l’avis du Parlement europ~en, vu l’avis du Comit~ ~conomique et social, consid~rant que l’article 2, deuxi(cid:127)me alin~a, du r(cid:127)gle(cid:220) ment (CE) no 355/94 du Conseil du 14 f~vrier 1994 le r(cid:127)glement (CEE) no 918/83(cid:216)(˛), tel que modifiant modifi~ par l’article 1er du r(cid:127)glement (CE) no 3316/94 du Conseil(cid:216)(ˇ), a pr~vu l’application, jusqu’au 31 d~cembre 1997, d’une d~rogation temporaire en faveur de l’Alle(cid:220) magne et de l’Autriche, visant { l’application d’un seuil de 75 ~cus pour la franchise applicable aux marchandises import~es par les voyageurs entrant sur les territoires allemand et autrichien par une fronti(cid:127)re terrestre reliant ces deux ^tats membres aux pays autres que les ^tats membres et les pays membres de l’Association euro(cid:220) p~enne de libre(cid:220)~change (AELE) ou, le cas ~ch~ant, par voie de navigation cłti(cid:127)re en provenance desdits pays; consid~rant que ces dispositions tiennent compte des difficult~s ~conomiques susceptibles d’(cid:240)tre caus~es par les montants de franchises applicables aux voyageurs impor(cid:220) tant des marchandises dans le cadre des situations susvis~es; la Communaut~ dans consid~rant que, par lettres du 24 juin et du 23 juillet 1997, la R~publique f~d~rale d’Allemagne et la R~pu(cid:220) blique d’Autriche ont demand~ { b~n~ficier d’une prolongation de la mesure d~rogatoire pr~vue par l’article 2, deuxi(cid:127)me alin~a, du r(cid:127)glement (CE) no 355/ 94; qu’une telle demande repose sur la constatation de la persistance, voire du d~veloppement des difficult~s ~conomiques ayant conduit { l’adoption du r(cid:127)glement (CE) no 355/94 et du r(cid:127)glement (CE) no 3316/94; (˛)(cid:217)JO L 46 du 18. 2. 1994, p. 5. (ˇ)(cid:217)JO L 350 du 31. 12. 1994, p. 12. consid~rant qu’il convient de prendre en consid~ration la situation ~voqu~e par ces deux ^tats membres; consid~rant qu’une prolongation de cette mesure d~roga(cid:220) toire doit toutefois s’accompagner { la fois de la fixation d’une date limite, destin~e { aligner le seuil de la fran(cid:220) chise applicable par l’Allemagne et l’Autriche sur celui en vigueur { ladite date dans les autres ^tats membres, du rel(cid:127)vement, d(cid:127)s maintenant, du seuil applicable { ces deux ^tats membres, afin de contribuer { limiter les distorsions de concurrence et de l’engagement de ces ^tats membres { relever graduellement et conjointement ledit seuil pour l’aligner, au 1er janvier 2003, sur le seuil communautaire, A ARR(cid:226)T^ LE PR^SENT R_GLEMENT: Article premier [ l’article 2 du r(cid:127)glement (CE) no 355/94, le deuxi(cid:127)me alin~a est remplac~ par le texte suivant: la R~publique d’Autriche, (cid:133)Toutefois, en ce qui concerne la R~publique f~d~(cid:220) le rale d’Allemagne et pr~sent r(cid:127)glement s’applique { partir du 1er janvier 2003, pour les marchandises import~es par les voya(cid:220) geurs entrant sur le territoire allemand ou autrichien par une fronti(cid:127)re terrestre les reliant aux pays autres que les ^tats membres et les membres de l’AELE ou, le cas ~ch~ant, par voie de navigation cłti(cid:127)re en provenance desdits pays. Toutefois, ces ^tats membres accordent une franchise d’au moins 100 ~cus, { partir du 1er janvier 1999 aux importations effectu~es par les voyageurs mentionn~s { alin~a pr~c~dent. Ils pr~c~dent conjointement au rel(cid:127)vement graduel de ce montant en vue d’appliquer le 1er janvier importations, au plus tard auxdites 2003, le seuil en vigueur dans la Communaut~. (cid:176) Article 2 Le pr~sent r(cid:127)glement est applicable { partir du 1er janvier 1998. Le pr~sent r(cid:127)glement est obligatoire dans ~l~ments et directement applicable dans membre. tous ses tout ^tat


title: Reglamento (CE) n° 1609/98 de la Comisión de 24 de julio de 1998 por el que se establecen valores globales de importación para la determinación del precio de entrada de determinadas frutas y hortalizas

eurovoc_concepts:
agri-monetary policy
citrus fruit
fruit vegetable
import price
pip fruit
stone fruit

formats: pdf print

text: 25. 7. 98 ES Diario Oficial de las Comunidades Europeas L 209/19 REGLAMENTO (CE) No 1609/98 DE LA COMISI(cid:222)N de 24 de julio de 1998 por el que se establecen valores globales de importaci(cid:155)n para la determinaci(cid:155)n del precio de entrada de determinadas frutas y hortalizas LA COMISI(cid:222)N DE LAS COMUNIDADES EUROPEAS, Visto el Tratado constitutivo de la Comunidad Europea, Visto el Reglamento (CE) no 3223/94 de la Comisi(cid:155)n, de 21 de diciembre de 1994, por el que se establecen disposiciones de aplicaci(cid:155)n del r(cid:130)gimen de importaci(cid:155)n de frutas y hortalizas (1), modificado en (cid:156)ltimo lugar por el Reglamento (CE) no 1498/98 (2), y, en particular, el apar- tado 1 de su art(cid:146)culo 4, Visto el Reglamento (CEE) no 3813/92 del Consejo, de 28 de diciembre de 1992, relativo a la unidad de cuenta y a los tipos de conversi(cid:155)n aplicables en el marco de la Pol(cid:146)- tica Agr(cid:146)cola Com(cid:156)n (3), cuya (cid:156)ltima modificaci(cid:155)n la constituye el Reglamento (CE) no 150/95 (4), y, en parti- cular, el apartado 3 de su art(cid:146)culo 3, Considerando que el Reglamento (CE) no 3223/94 esta- blece, en aplicaci(cid:155)n de los resultados de las negociaciones comerciales multilaterales de la Ronda Uruguay, los crite- rios para que la Comisi(cid:155)n fije los valores a tanto alzado de importaci(cid:155)n de terceros pa(cid:146)ses correspondientes a los productos y per(cid:146)odos que se precisan en su Anexo; Considerando que, en aplicaci(cid:155)n de los criterios antes indicados, los valores globales de importaci(cid:155)n deben fijarse en los niveles que figuran en el Anexo del presente Reglamento, HA ADOPTADO EL PRESENTE REGLAMENTO: Art(cid:146)culo 1 Los valores globales de importaci(cid:155)n a que se refiere el art(cid:146)culo 4 del Reglamento (CE) no 3223/94 quedan fijados seg(cid:156)n se indica en el cuadro del Anexo. Art(cid:146)culo 2 El presente Reglamento entrar(cid:145) en vigor el 25 de julio de 1998. El presente Reglamento ser(cid:145) obligatorio en todos sus elementos y directamente aplicable en cada Estado miembro. Hecho en Bruselas, el 24 de julio de 1998. Por la Comisi(cid:155)n Franz FISCHLER Miembro de la Comisi(cid:155)n (1) DO L 337 de 24. 12. 1994, p. 66. (2) DO L 198 de 15. 7. 1998, p. 4. (3) DO L 387 de 31. 12. 1992, p. 1. (4) DO L 22 de 31. 1. 1995, p. 1. L 209/20 ES Diario Oficial de las Comunidades Europeas 25. 7. 98 del Reglamento de la Comisi(cid:155)n, de 24 de julio de 1998, por el que se establecen los valores globales de importaci(cid:155)n para la determinaci(cid:155)n del precio de entrada de determinadas frutas y hortalizas ANEXO C(cid:155)digo NC 0702 00 00 0707 00 05 0709 90 70 0805 30 10 0806 10 10 0808 10 20, 0808 10 50, 0808 10 90 0808 20 50 0809 10 00 0809 20 95 0809 40 05 C(cid:155)digo pa(cid:146)s tercero (1) Valor global de importaci(cid:155)n (ecus/100 kg) 066 999 052 999 052 999 382 388 524 528 999 052 400 412 600 624 999 388 400 508 512 524 528 720 800 804 999 052 388 512 528 999 052 064 066 999 052 061 400 404 616 999 052 064 066 624 999 53,2 53,2 71,6 71,6 47,8 47,8 63,3 72,9 38,3 60,4 58,7 117,3 312,5 110,3 95,3 100,6 147,2 72,9 86,5 122,1 65,7 88,8 69,6 167,0 210,4 102,9 109,5 108,0 94,6 61,5 90,2 88,6 207,1 118,4 111,6 145,7 412,3 260,9 293,0 365,2 235,2 313,3 137,0 85,9 106,5 252,3 145,4 (1) Nomenclatura de pa(cid:146)ses fijada por el Reglamento (CE) no 2317/97 de la Comisi(cid:155)n (DO L 321 de 22. 11. 1997, p. 19). El c(cid:155)digo «999» significa «otros or(cid:146)genes»


title: 98/527/EZ, Euratom: Odluka Komisije od 24. srpnja 1998. o tretmanu prijevare kod plaćanja PDV-a u nacionalnim evidencijama (odstupanja između teoretskih primitaka PDV-a i stvarnih primitaka PDV-a) (priopćena pod brojem dokumenta C(1998) 2202)  Tekst značajan za EGP

text: L_1998234HR. 01003901. xml 09/Sv. 001 HR Službeni list Europske unije 56 31998D0527 L 234/39 SLUŽBENI LIST EUROPSKE UNIJE 24. 07. 1998. ODLUKA KOMISIJE od 24. srpnja 1998. o tretmanu prijevare kod plaćanja PDV-a u nacionalnim evidencijama (odstupanja između teoretskih primitaka PDV-a i stvarnih primitaka PDV-a) (priopćena pod brojem dokumenta C(1998) 2202) (Tekst značajan za EGP) (98/527/EZ, Euratom) KOMISIJA EUROPSKIH ZAJEDNICA, uzimajući u obzir Ugovor o osnivanju Europske zajednice, uzimajući u obzir Ugovor o osnivanju Europske zajednice za atomsku energiju, uzimajući u obzir Direktivu Vijeća 89/130/EEZ, Euratom od 13. veljače 1989. o usklađivanju načina obračunavanja bruto nacionalnog proizvoda po tržišnim cijenama (1), a posebno njezin članak 1. , budući da se Odluka Komisije 94/168/EZ, Euratom od 22. veljače 1994. o mjerama koje treba poduzeti za provedbu Direktive Vijeća 89/130/EEZ, Euratom o usklađivanju načina obračunavanja bruto nacionalnog proizvoda po tržišnim cijenama (2) posebno odnosi na utaju poreza, ali izričito ne opisuje kako treba tretirati utaju PDV-a; budući da je stoga primjereno opisati kako takva utaja treba biti tretirana; budući da, radi osiguranja sveobuhvatnosti procjene njihovog BDP-a i BNP-a u skladu s Direktivom 89/130/EEZ, Euratom, države članice trebaju prilagoditi takve procjene tako da uzmu u obzir i utaju PDV-a; budući da se takva prilagodba odnosi na onaj dio odstupanja između teoretskih primitaka PDV-a i stvarnih primitaka PDV-a koji se pripisuje utaji koja ne uključuje prešutni pristanak kupca („bez suučesništva”); budući da su mjere predviđene u ovoj Odluci usklađene s mišljenjem odbora osnovanog na temelju članka 6. Direktive 89/130/EEZ, Euratom, DONIJELA JE OVU ODLUKU: Članak 1. Države članice računaju vrijednost utaje PDV-a „bez suučesništva” primjenjujući metode navedene u Prilogu ovoj Odluci. Za potrebe gore navedenog izračuna, države članice utvrđuju teoretske PDV primitke i stvarne PDV primitke, te računaju odstupanja između ta dva iznosa primjenjujući sljedeću formulu: Države članice prilagođavaju, ako je to potrebno, iznos dodane vrijednosti uključen u njihove procjene BDP-a i BNP-a izvršene u skladu s Direktivom 89/130/EEZ, Euratom, tako što ga dodaju vrijednosti utaje „bez suučesništva” koristeći gornju formulu. Članak 2. Kako bi izvršile prilagodbu opisanu u članku 1. , države članice mogu primijeniti metodu koja je jednaka onoj opisanoj u prvom podstavku članka 1. , a koja proizvodi usporedive rezultate. Članak 3. Države članice moraju najkasnije do 1. listopada 1998. dostaviti Komisiji objašnjenje primijenjenih izvora i metoda i navesti vrijednost izvršenih prilagodbi. Komisija mora, u skladu s člankom 19. Uredbe Vijeća br. 1552/89 (3) EEZ, Euratom, razmotriti valjanost korištenih izvora i metoda i izvršenih prilagodbi, kao i usporedivost dobivenih rezultata, posebno u slučajevima gdje, u skladu s člankom 2. , nije bila korištena metoda opisana u prvom podstavku članka 1. Vremenski rok za nove države članice (Austrija, Finska i Švedska) je 1. listopada 1999. Članak 4. Ako država članica može Komisiji pokazati da se jednaki izračun već podrazumijeva u njezinim evidencijama, članak 1. ne važi. Bilo koja država članica koja odabere takav put mora Komisiji dostaviti potpunu dokumentaciju do 1. listopada 1998. (za Austriju, Finsku i Švedsku rok je 1. listopada 1999. ). Komisija mora obavijestiti Odbor za BNP o ishodu provedbe ove Odluke, te posebno o metodama koje su države članice koristile. Članak 5. Ova je Odluka upućena državama članicama. Sastavljeno u Bruxellesu 24. srpnja 1998. Za Komisiju Yves-Thibault DE SILGUY Član Komisije (1)  SL L 49, 21. 2. 1989. , str. 26. (2)  SL L 77, 19. 3. 1994. , str. 51. (3)  SL L 155, 7. 6. 1989. , str. 1. PRILOG Vrijednost utaje PDV-a koja ne uključuje prešutni pristanak kupca („bez suučesništva”) izračunava se korištenjem sljedeće dvije varijable: 1. Vrijednost teoretskih primitaka PDV-a; 2. Odstupanja između teoretskih primitaka PDV-a i stvarnih primitaka PDV-a tijekom određenog razdoblja. Izračun teoretskih primitaka PDV-a Teoretski primici PDV-a su iznosi PDV-a koji bi bili ubrani da svi obveznici koji podliježu PDV-u, taj PDV zaista plate kako nalaže zakon. Kako bi se izračunali teoretski primici PDV-a, prvi korak je uskladiti osnovicu PDV-a sa postojećim zakonodavstvom: drugim riječima, identificirati sve transakcije koje ne podliježu odbitku PDV-a. Konačna potrošnja po domaćinstvima u cijelosti ne podliježe odbitku PDV-a, dok se druge kategorije upotrebe moraju raščlaniti da bi se utvrdila stopa za koju se ne odbija porez. Ovaj izračun se radi koristeći najdetaljnije dostupne podatke o nacionalnim evidencijama. Osnovica PDV-a se računa u svjetlu cjelokupnog pozitivnog zakonodavstva i pravila koja uređuju PDV. Drugi korak je primjena odgovarajuće stope PDV-a za svaku transakciju koja čini osnovicu PDV-a kako je definirana u prethodnom stavku. Primijenjene stope PDV-a moraju biti one koje su na snazi tijekom godine za koju se izračunava osnovica PDV-a. Teoretski primici PDV-a se računaju u svjetlu cjelokupnog pozitivnog zakonodavstva i pravila koja uređuju PDV. Izračun odstupanja između teoretskih primitaka PDV-a i stvarnih primitaka PDV-a tijekom odnosnog razdoblja Odstupanja između teoretskih primitaka PDV-a (izračunatih u svjetlu cjelokupnog pozitivnog zakonodavstva i pravila) i stvarnih primitaka PDV-a sadrže četiri komponente: 1. Vremensku razliku između rizničnih podataka i podataka nacionalnih evidencija; 2. Ad hoc poništavanje određenih potraživanja PDV-a od strane poreznih tijela u slučajevima nesolventnosti; 3. Utaja koja uključuje prešutni pristanak kupca („sa suučesništvom”) (slučajevi kada kupac ne plaća PDV prodavatelju); 4. Utaja koja ne uključuje prešutni pristanak kupca („bez suučesništva”) (slučajevi kada kupac plaća PDV prodavatelju, ali ga potonji ne doznačava poreznim tijelima). Kao rezultat toga, do vrijednosti utaje „bez suučesništva” se dolazi odbijanjem utaje „sa suučesništvom” i poništavanja u vezi s nesolventnošću od odstupanja između teoretskih primitaka PDV-a i stvarnih primitaka PDV-a, uzimajući u obzir vremensku razliku između transakcija koje podliježu PDV-u i ubiranja PDV-a od strane poreznih tijela. Stvarni primici PDV-a su iznosi koje su porezna tijela ubrala tijekom razdoblja na koje se odnosi izračun teoretskih primitaka PDV-a. Prilagodbe zbog vremenske razlike su namijenjene ispravljanju primitaka kako bi se uzela u obzir činjenica da se neka plaćanja PDV-a izvršena u tekućoj godini (n) odnose na prethodnu godinu (n – 1) i da neki PDV plativ u vezi s godinom n ne bude ubran prije sljedeće godine (n + 1). Mogući su primjeri gdje postojeće zakonodavstvo daje pravo poreznim tijelima da vrše ad hoc poništavanja potraživanja PDV-a u slučajevima nesolventnosti. U takvim slučajevima vrijednost poništavanja mora biti odbijena od razlike između teoretskih primitaka PDV-a i stvarnih primitaka PDV-a (osim ako je to već uzeto u obzir pri izračunu teoretskih primitaka PDV-a). Kako bi se izračunala vrijednost utaje „sa suučesništvom”, potrebno je uzeti u obzir samo one aktivnosti u pogledu kojih su izvršene prilagodbe u vezi sa neprijavljenim poslom (nema unošenja statističkih evidencija ekonomski aktivnih obveznika). Koristeći ovu metodu, primjenjujući prilagodbe za neprijavljeni posao prethodno izvršene u vezi s proizvodnjom grana gospodarskih aktivnosti i množeći odgovarajuće iznose za dodatnu prodaju (neprijavljena prodaja) s odgovarajućim stopama PDV-a, moguće je procijeniti vrijednost primitaka PDV-a „koji nedostaju”, odnosno koji su uskraćeni poreznim tijelima zbog utaje PDV-a „sa suučesništvom”. Na primjer: ako po prilagodbi za neprijavljeni posao procjena potrošnje određenog proizvoda po domaćinstvima, isključujući PDV, poraste za 15 %, i ako je stopa PDV-a koja se primjenjuje za kupnju tog proizvoda 18,6 %, iznos koji se duguje poreznim tijelima se može izračunati kako slijedi: Primici PDV-a koji nedostaju zbog utaje „sa suučesništvom”= vrijednost prodaje proizvoda prije prilagodbe × 15 % × 18,6 %


title: Propuesta de Reglamento (CE) del Consejo por el que se modifica el Reglamento (CE) n° 355/94 del Consejo de 14 de febrero de 1994 y se prorrogan las medidas de excepción temporales aplicables a Alemania y Austria

text: C 273/10 ES Diario Oficial de las Comunidades Europeas 2. 9. 98 Propuesta de Reglamento (CE) del Consejo por el que se modifica el Reglamento (CE) no 355/94 del Consejo, de 14 de febrero de 1994, y se prorrogan las medidas de excepci(cid:246)n temporales aplicables a Alemania y Austria (98/C 273/05) COM(1998) 473 final - 98/0251(CNS) (Presentada por la Comisi(cid:246)n el 24 de julio de 1998) EL CONSEJO DE LA UNIŁN EUROPEA, Visto el Tratado constitutivo de la Comunidad Europea y, en particular, su art(cid:242)culo 28, Vista la propuesta de la Comisi(cid:246)n, Visto el dictamen del Parlamento Europeo, Visto el dictamen del Comit~ Econ(cid:246)mico y Social, Considerando que el segundo p‘rrafo del art(cid:242)culo 2 del Reglamento (CE) no 355/94 del Consejo, de 14 de febrero de 1994, por el que se modifica el Reglamento (CEE) no 918/83(cid:216)(˛), modificado por el art(cid:242)culo 1 del Reglamento (CE) no 3316/94 del Consejo, de 22 de di(cid:220) ciembre de 1994(cid:216)(ˇ), prev~ la aplicaci(cid:246)n, hasta el 31 de diciembre de 1997, de una medida de excepci(cid:246)n tempo(cid:220) ral en favor de Alemania y Austria, consistente en la fija(cid:220) ci(cid:246)n de un l(cid:242)mite de 75 ecus para la franquicia aplicable a las mercanc(cid:242)as importadas por los viajeros que entran en territorio alem‘n o austriaco cruzando una frontera terrestre lim(cid:242)trofe con pa(cid:242)ses que no pertenecen a la Uni(cid:246)n Europea ni son miembros de la AELC o, en su caso, por un medio de navegaci(cid:246)n procedente de dichos pa(cid:242)ses; Considerando que dichas disposiciones tienen en cuenta las dificultades econ(cid:246)micas que pueden provocar los im(cid:220) portes de las franquicias aplicables a los viajeros que im(cid:220) portan mercanc(cid:242)as a la Comunidad en el marco de las situaciones mencionadas; Considerando que, por cartas de 24 de junio y de 23 de julio de 1997, la Repœblica Federal de Alemania y la Re(cid:220) pœblica de Austria solicitaron una pr(cid:246)rroga de la medida de excepci(cid:246)n prevista por el segundo p‘rrafo del art(cid:242)culo 2 del Reglamento (CE) no 355/94; que dicha solicitud se base en la constataci(cid:246)n de la persistencia e, incluso, del agravamiento de las dificultades econ(cid:246)micas que condu(cid:220) jeron a la adopci(cid:246)n de los Reglamentos (CE) no 355/94 y (CE) no 3316/94; (˛)(cid:217)DO L 46 de 18. 2. 1994, p. 5. (ˇ)(cid:217)DO L 350 de 31. 12. 1994, p. 12. Considerando que conviene tener en cuenta la situaci(cid:246)n descrita por los dos Estados miembros; Considerando que, no obstante, la pr(cid:246)rroga de dicha medida de excepci(cid:246)n debe ir acompa(cid:253)ada, por un lado, de la fijaci(cid:246)n de una fecha l(cid:242)mite a fin de que el valor m‘ximo de la franquicia aplicada por Alemania y Austria se ajuste a aqu~l en vigor en la misma fecha en los dem‘s Estados miembros, por otro, de la elevaci(cid:246)n, a partir de ese momento, del l(cid:242)mite aplicable a ambos Estados miembros a fin de contribuir a la limitaci(cid:246)n del falsea(cid:220) miento de la competencia y, por œltimo, del compromiso de dichos Estados miembros a ir elevando de forma gra(cid:220) dual y conjunta dicho l(cid:242)mite a fin de hacerlo coincidir, a 1 de enero de 2003, con el l(cid:242)mite comunitario, HA ADOPTADO EL PRESENTE REGLAMENTO: Art(cid:242)culo 1 En el art(cid:242)culo 2 del Reglamento (CE) no 355/94, el segundo p‘rrafo, se sustituir‘ por el texto siguiente: (cid:133)No obstante, por lo que respecta a la Repœblica Fe(cid:220) deral de Alemania y a la Repœblica de Austria, el pre(cid:220) sente Reglamento se aplicar‘ a partir del 1 de enero de 2003 para las mercanc(cid:242)as importadas por los viaje(cid:220) ros que entren en territorio alem‘n o austr(cid:242)aco o cru(cid:220) zando una frontera terrestre lim(cid:242)trofe con pa(cid:242)ses dis(cid:220) tintos de los Estados miembros y los miembros de la AELC o, en su caso, por un medio de navegaci(cid:246)n procedente de dichos pa(cid:242)ses. No obstante, a partir del 1 de enero de 1999, dichos Estados miembros aplicar‘n a las importaciones efec(cid:220) tuadas por los viajeros citados en el p‘rrafo anterior una franquicia no inferior a 100 ecus. Dichos Estados miembros se comprometen a proceder, de comœn acuerdo, a una elevaci(cid:246)n gradual de este importe a fin de aplicar a dichas importaciones el l(cid:242)mite vigente en la Comunidad, a m‘s tardar, el 1 de enero de 2003. (cid:176). Art(cid:242)culo 2 El presente Reglamento entrar‘ en vigor a partir del 1 de enero de 1998. El presente Reglamento ser‘ obbligatorio en todos sus elementos y directamente aplicable en cada Estado miembro


title: Règlement (CE) nº 1619/98 de la Commission du 24 juillet 1998 relatif aux offres soumises dans le cadre de la première adjudication visée au règlement (CE) nº 1324/98

eurovoc_concepts:
award of contract
beef
export
intervention agency
intervention stock
sale

text: 25. 7. 98 FR Journal officiel des Communaut(cid:130)s europ(cid:130)ennes L 209/37 R(cid:221)GLEMENT (CE) No 1619/98 DE LA COMMISSION du 24 juillet 1998 relatif aux offres soumises dans le cadre de la premi(cid:138)re adjudication vis(cid:130)e au r(cid:138)glement (CE) no 1324/98 LA COMMISSION DES COMMUNAUT(cid:144)S EUROP(cid:144)ENNES, vu le trait(cid:130) instituant la Communaut(cid:130) europ(cid:130)enne, vu le r(cid:138)glement (CEE) no 805/68 du Conseil du 27 juin 1968 portant organisation commune des march(cid:130)s dans le secteur de la viande bovine (1), modifi(cid:130) en dernier lieu par le r(cid:138)glement son article 7, paragraphe 3, (CE) no 2634/97 (2), et notamment consid(cid:130)rant que certaines quantit(cid:130)s de viande bovine fix(cid:130)es par le r(cid:138)glement (CE) no 1324/98 de la Commis- sion (3) ont (cid:130)t(cid:130) mises en vente par adjudication p(cid:130)rio- dique; consid(cid:130)rant que, en vertu de l’article 9 du r(cid:138)glement (CEE) no 2173/79 de la Commission (4), modifi(cid:130) en dernier lieu par le r(cid:138)glement (CE) no 2417/95 (5), les prix minimaux de vente (cid:130)ventuels pour la viande mise en adjudication doivent (cid:136)tre fix(cid:130)s compte tenu des offres re(cid:135)ues; que, pour la premi(cid:138)re adjudication vis(cid:130)e (cid:133) l’article 2, paragraphe 1, point a), du r(cid:138)glement (CE) no 1324/98, les offres re(cid:135)ues ne conduisent pas (cid:133) la fixation des prix minimaux; consid(cid:130)rant que les mesures pr(cid:130)vues au pr(cid:130)sent r(cid:138)glement sont conformes (cid:133) l’avis du comit(cid:130) de gestion de la viande bovine, A ARR(cid:219)T(cid:144) LE PR(cid:144)SENT R(cid:221)GLEMENT: Article premier Il n’est pas donn(cid:130) suite aux offres soumises dans le cadre de l’adjudication vis(cid:130)e (cid:133) l’article 2, paragraphe 1, point a), du r(cid:138)glement (CE) no 1324/98. Article 2 Le pr(cid:130)sent r(cid:138)glement entre en vigueur le 25 juillet 1998. Le pr(cid:130)sent r(cid:138)glement est obligatoire dans tous ses (cid:130)l(cid:130)ments et directement applicable dans tout (cid:144)tat membre. Fait (cid:133) Bruxelles, le 24 juillet 1998. Par la Commission Franz FISCHLER Membre de la Commission (1) JO L 148 du 28. 6. 1968, p. 24. (2) JO L 356 du 31. 12. 1997, p. 13. (3) JO L 183 du 26. 6. 1998, p. 38. (4) JO L 251 du 5. 10. 1979, p. 12. (5) JO L 248 du 14. 10. 1995, p. 39


title: Kommissionens förordning (EG) nr 1621/98 av den 24 juli 1998 om ändring av exportbidragen för ris och brutet ris

eurovoc_concepts:
export refund
rice
third country

text: L 209/40 SV Europeiska gemenskapernas officiella tidning 25. 7. 98 KOMMISSIONENS F(cid:153)RORDNING (EG) nr 1621/98 av den 24 juli 1998 om (cid:132)ndring av exportbidragen f(cid:148)r ris och brutet ris EUROPEISKA GEMENSKAPERNAS KOMMISSION HAR ANTAGIT DENNA F(cid:153)RORDNING dragen b(cid:148)r (cid:132)ndras i enlighet med bilagan till denna f(cid:148)rordning. med beaktande av F(cid:148)rdraget om uppr(cid:132)ttandet av Euro- peiska gemenskapen, med beaktande av r(cid:134)dets f(cid:148)rordning (EG) nr 3072/95 av den 22 december 1995 om den gemensamma organisa- tionen av marknaden f(cid:148)r ris (1), senast (cid:132)ndrad genom f(cid:148)rordning (EG) nr 192/98 (2), s(cid:132)rskilt artikel 13. 3 i denna, och med beaktande av f(cid:148)ljande: Exportbidragen f(cid:148)r ris och brutet ris har fastst(cid:132)llts i kommissionens f(cid:148)rordning (EG) nr 1346/98 (3). D(cid:134) de best(cid:132)mmelser, villkor och (cid:148)vriga f(cid:148)reskrifter som anges i f(cid:148)rordning (EG) nr 1346/98 till(cid:132)mpas p(cid:134) den tillg(cid:132)nglig f(cid:148)r information som f(cid:148)r n(cid:132)rvarande kommissionen finner denna att de nu g(cid:132)llande exportbi- (cid:132)r H(cid:142)RIGENOM F(cid:153)RESKRIVS F(cid:153)LJANDE. Artikel 1 Exportbidragen f(cid:148)r de produkter som anges i artikel 1 i f(cid:148)rordning (EG) nr 3072/95, med undantag av produkter enligt punkt 1 c i den artikeln, och som exporterats i obearbetad form och fastst(cid:132)llts i bilagan till f(cid:148)rordning (EG) nr 1346/98 skall (cid:132)ndras i enlighet med bilagan till den h(cid:132)r f(cid:148)rordningen. Artikel 2 Denna f(cid:148)rordning tr(cid:132)der i kraft den 25 juli 1998. Denna f(cid:148)rordning (cid:132)r till alla delar bindande och direkt till(cid:132)mplig i alla medlemsstater. Utf(cid:132)rdad i Bryssel den 24 juli 1998. P(cid:134) kommissionens v(cid:132)gnar Franz FISCHLER Ledamot av kommissionen (1) EGT L 329, 30. 12. 1995, s. 18. (2) EGT L 20, 27. 1. 1998, s. 16. (3) EGT L 184, 27. 6. 1998, s. 12. 25. 7. 98 SV Europeiska gemenskapernas officiella tidning L 209/41 till kommissionens f(cid:148)rordning av den 24 juli 1998 om (cid:132)ndring av exportbidrag f(cid:148)r ris och brutet ris BILAGA Produktnummer Best(cid:132)mmelseland (1) Bidragsbelopp Produktnummer Best(cid:132)mmelseland (1) Bidragsbelopp (ecu/ton) (ecu/ton) 1006 20 11 9000 1006 20 13 9000 1006 20 15 9000 1006 20 17 9000 1006 20 92 9000 1006 20 94 9000 1006 20 96 9000 1006 20 98 9000 1006 30 21 9000 1006 30 23 9000 1006 30 25 9000 1006 30 27 9000 1006 30 42 9000 1006 30 44 9000 1006 30 46 9000 1006 30 48 9000 1006 30 61 9100 1006 30 61 9900 1006 30 63 9100 1006 30 63 9900 1006 30 65 9100 01 01 01 (cid:190) 01 01 01 (cid:190) 01 01 01 (cid:190) 01 01 01 (cid:190) 01 02 03 04 01 04 01 02 03 04 01 04 01 02 03 04 (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) 1006 30 65 9900 1006 30 67 9100 1006 30 67 9900 1006 30 92 9100 1006 30 92 9900 1006 30 94 9100 1006 30 94 9900 1006 30 96 9100 1006 30 96 9900 1006 30 98 9100 1006 30 98 9900 1006 40 00 9000 01 04 05 (cid:190) 01 02 03 04 01 04 (cid:190) 01 02 03 04 01 04 (cid:190) 01 02 03 04 01 04 (cid:190) 05 (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (cid:190) (1) F(cid:148)ljande best(cid:132)mmelsel(cid:132)nder: 01 Liechtenstein, Schweiz och kommunerna Livigno och Campione d’Italia. 02 Zonerna I–III och VI, Ceuta och Melilla. 03 Zonerna IV, V, VII c, Kanada och zon VIII med undantag av Surinam, Guyana och Madagaskar. 04 Best(cid:132)mmelsel(cid:132)nder angivna i artikel 34 i kommissionens (cid:132)ndrade f(cid:148)rordning (EEG) nr 3665/87. 05 Ceuta och Melilla. Obs. : Zonerna (cid:132)r de som anges i bilagan till kommissionens (cid:132)ndrade f(cid:148)rordning (EEG) nr 2145/92


title: 98/527/CE, Euratom: Decisione della Commissione del 24 luglio 1998 relativa al trattamento della frode sull'IVA (divario tra il gettito IVA teorico e il gettito IVA effettivo) nei conti nazionali [notificata con il numero C(1998) 2202] (Testo rilevante ai fini del SEE)

text: 21. 8. 98 IT Gazzetta ufficiale delle Comunit(cid:133) europee L 234/39 DECISIONE DELLA COMMISSIONE del 24 luglio 1998 relativa al trattamento della frode sull’IVA (divario tra il gettito IVA teorico e il gettito IVA effettivo) nei conti nazionali [notificata con il numero C(1998) 2202] (Testo rilevante ai fini del SEE) (98/527/CE, Euratom) LA COMMISSIONE DELLE COMUNIT(cid:211) EUROPEE, un adattamento delle stime per tenere conto della frode sull’IVA; visto il trattato che istituisce la Comunit(cid:133) europea, visto il trattato che istituisce la Comunit(cid:133) europea dell’e- nergia atomica, vista la direttiva 89/130/CEE, Euratom del Consiglio, del 13 febbraio 1989, relativa all’armonizzazione della fissa- zione del prodotto nazionale lordo ai prezzi di mercato (1), in particolare l’articolo 1, considerando che la decisione 94/168/CE, Euratom della Commissione, del 22 febbraio 1994, recante disposizioni d’applicazione della direttiva 89/130/CEE, Euratom del Consiglio relativa all’armonizzazione della fissazione del prodotto nazionale lordo ai prezzi di mercato (2), tratta, in particolare, la frode fiscale senza tuttavia fare esplicita- mente riferimento a come procedere in merito alla frode sull’IVA; considerando che (cid:138) pertanto necessario fornire precisazioni in tal senso; considerando che questo adattamento riguarda la parte del divario tra il gettito IVA teorico e il gettito IVA effettivo imputabile alla frode senza complicit(cid:133) degli acquirenti; considerando che le misure previste dalla presente deci- sione sono conformi al parere del comitato instaurato conformemente all’articolo 6 della direttiva 89/130/CEE, Euratom, HA ADOTTATO LA PRESENTE DECISIONE: Articolo 1 Gli Stati membri calcolano l’ammontare della frode in base al sull’IVA senza complicit(cid:133) degli acquirenti metodo illustrato nell’allegato alla presente decisione. considerando che per garantire l’esaustivit(cid:133) delle stime del PIL e del PNL nel quadro della direttiva 89/130/CEE, Euratom, (cid:138) necessario che gli Stati membri procedano a Ai fini di questo calcolo, gli Stati membri determinano il gettito IVA teorico e il gettito IVA effettivo e analizzano il divario tra i due importi, applicando la formula seguente: Frode «senza complicit(cid:133)» = gettito IVA teorico meno gettito IVA effettivo meno divari temporali meno fallimenti meno gettito mancante (frode «con complicit(cid:133)») Gli Stati membri procedono, se necessario, alla rettifica dell’ammontare del valore aggiunto incluso nelle stime PIL e PNL nel quadro della direttiva 89/130/CEE, Euratom aggiungen- dovi l’importo della frode senza complicit(cid:133) degli acquirenti cos(cid:141) calcolata. Articolo 2 Per effettuare la correzione di cui all’articolo 1, gli Stati membri possono applicare un metodo equivalente a quello di cui all’articolo 1, primo comma, purch(cid:130) esso fornisca risultati comparabili. (1) GU L 49 del 21. 2. 1989, pag. 26. (2) GU L 77 del 19. 3. 1994, pag. 51. L 234/40 IT Gazzetta ufficiale delle Comunit(cid:133) europee 21. 8. 98 Articolo 3 Gli Stati membri precisano, entro il 1o ottobre 1998, le fonti e i metodi applicati e quantificano gli adeguamenti effettuati. La Commissione verifica, conformemente all’arti- colo 19 del regolamento (CEE, Euratom) n. 1552/89 del Consiglio (1), la validit(cid:133) delle fonti e dei metodi utilizzati e degli adeguamenti effettuati, nonch(cid:130) la comparabilit(cid:133) dei risultati ottenuti, in particolare nei casi in cui, ai sensi dell’articolo 2, il metodo applicato (cid:138) diverso da quello di cui all’articolo 1, primo comma. Per i nuovi Stati membri (Austria, Finlandia e Svezia) il termine (cid:138) fissato al 1o ottobre 1999. Articolo 4 L’articolo 1 non si applica qualora gli Stati membri siano in grado di dimostrare alla Commissione che un calcolo equivalente (cid:138) gi(cid:133) implicitamente incluso nei loro conti nazionali. In tal caso, gli Stati membri forniscono alla Commissione la relativa documenta- zione entro il 1o ottobre 1998. (Per l’Austria, la Finlandia e la Svezia il termine (cid:138) fissato al 1o ottobre 1999). La Commissione informa il Comitato PNL sui risultati dell’applicazione della presente decisione, e in particolare sui metodi utilizzati dagli Stati membri. Gli Stati membri sono destinatari della presente decisione. Articolo 5 Fatto a Bruxelles, il 24 luglio 1998. Per la Commissione Yves-Thibault DE SILGUY Membro della Commissione (1) GU L 155 del 7. 6. 1989, pag. 1. 21. 8. 98 IT Gazzetta ufficiale delle Comunit(cid:133) europee L 234/41 ALLEGATO Il calcolo della frode sull’IVA senza complicit(cid:133) degli acquirenti si basa sui due elementi seguenti: 1. Il calcolo del gettito IVA teorico. 2. L’analisi del divario tra il gettito IVA teorico e i gettiti IVA effettivi nello stesso periodo. Calcolo del gettito IVA teorico L’IVA teorica (cid:138) l’IVA che sarebbe prodotta se le persone e gli enti assoggettati all’IVA l’avessero versata conformemente alla legislazione in vigore. Per il calcolo del gettito IVA teorico (cid:138) necessario, innanzitutto, ricostituire la base imponibile alla quale (cid:138) applicabile l’imposta sul valore aggiunto in conformit(cid:133) con la legislazione in vigore. Si tratta, in altre parole, di identificare tutte le operazioni assoggettate a IVA non deducibile. Il consumo finale delle famiglie (cid:138) considerato interamente assoggettato a l’IVA non deducibile, mentre altre categorie d’impiego devono essere valutate separatamente per determinare un tasso di non deducibilit(cid:133). Questo calcolo (cid:138) effettuato utilizzando i dati della contabilit(cid:133) nazionale al livello pi(cid:151) dettagliato disponibile. Il calcolo della base imponibile (cid:138) effettuato prendendo in considerazione l’insieme della legislazione e dei regolamenti in vigore in materia di IVA. In secondo luogo, (cid:138) necessario applicare a ciascuna operazione inclusa nella base imponibile come definita nel paragrafo precedente il tasso IVA proprio, in conformit(cid:133) con la legislazione in vigore. I tassi IVA applicati devono essere quelli in vigore nel corso dell’anno utilizzato per la valutazione della base imponibile. Il calcolo del gettito IVA teorico (cid:138) effettuato prendendo in considerazione l’insieme della legislazione e dei regolamenti in vigore in materia di IVA. Analisi del divario tra il gettito IVA teorico e il gettito IVA effettivo nello stesso periodo Dal momento in cui il calcolo del gettito IVA teorico (cid:138) stato effettuato tenendo conto dell’insieme della legislazione e dei regolamenti in vigore in materia di IVA, il divario tra questa IVA teorica e i gettiti IVA effettivi pu(cid:149) essere imputato a quattro fattori: 1. Il divario temporale tra i dati di tesoreria e i conti nazionali. 2. L’annullamento ad hoc da parte del fisco di taluni crediti IVA in caso di fallimento dell’assoggettato. 3. La frode con complicit(cid:133) dell’acquirente (l’acquirente non versa l’IVA al venditore). 4. La frode senza complicit(cid:133) dell’acquirente (l’acquirente versa l’IVA al venditore ma quest’ultimo non la versa a sua volta all’amministrazione fiscale). Di conseguenza, per ottenere l’ammontare della frode senza complicit(cid:133) dell’acquirente occorre dedurre dalla differenza tra il gettito IVA teorico e il gettito IVA effettivo la frode con la complicit(cid:133) dell’acquirente e gli annullamenti di crediti a causa di fallimenti, e tener conto dei divari tra il fattore generatore e la riscossione delle entrate da parte dell’amministrazione fiscale. Frode «senza complicit(cid:133)» = gettito IVA teorico meno gettito IVA effettivo meno divari temporali meno fallimenti meno gettito mancante (frode «con complicit(cid:133)») Il gettito effettivo (cid:138) l’IVA effettivamente incassata dall’amministrazione fiscale nel corso dello stesso anno preso in considerazione per il calcolo del gettito IVA teorico. La correzione per il divario temporale (cid:138) intesa a correggere gli introiti per tener conto del fatto che taluni pagamenti IVA dell’anno in corso (n) sono relativi all’anno precedente (n–1) e del fatto che una parte dell’IVA dell’anno n sar(cid:133) effettivamente incassata solo nel corso dell’anno seguente (n+1). (cid:221) possibile che la legislazione in vigore consenta l’annullamento ad hoc da parte dell’amministrazione fiscale di taluni crediti IVA in caso di fallimento dell’assoggettato. In questo caso, gli annullamenti eventuali devono essere dedotti dal divario tra gettito IVA teorico e gettito IVA effettivo (salvo nel caso in cui gli annullamenti siano gi(cid:133) stati presi in considerazione nel calcolo del gettito IVA teorico). L 234/42 IT Gazzetta ufficiale delle Comunit(cid:133) europee 21. 8. 98 Per il calcolo della frode con complicit(cid:133) dell’acquirente vengono prese in considerazione solo le attivit(cid:133) per le quali si (cid:138) proceduto ad una rettifica per «lavoro in nero» (non-iscrizione negli schedari statistici di unit(cid:133) economicamente attive). In questa ipotesi, basandosi sulle rettifiche per «lavoro in nero» precedentemente apportate alla produzione dei rami di attivit(cid:133) e moltiplicando gli importi delle vendite addizionali corrispondenti («vendite in nero») per i tassi IVA regolamentari (cid:138) possibile valutare il mancato profitto del fisco (gettito mancante) imputabile alla «frode con complicit(cid:133) degli acquirenti». Ad esempio, se a causa della rettifica per «lavoro in nero» la stima del valore al netto dell’IVA dei consumi delle famiglie per un determinato prodotto (cid:138) stata rialzata del 15 % e se il tasso regolamentare IVA sugli acquisti di tale prodotto (cid:138) fissato a 18,6 %, il mancato profitto per il fisco (cid:138): Entrate IVA mancanti a causa della frode con complicit(cid:133) = vendite del prodotto antecedentemente alla rettifica (cid:253)15 %(cid:253)18,6 %


title: Règlement (CE) nº 1611/98 de la Commission du 24 juillet 1998 autorisant la transformation en alcool des raisins de table retirés du marché pendant la campagne 1998/1999

eurovoc_concepts:
alcohol
distillation
grape
marketing year
vinification
withdrawal from the market

text: 25. 7. 98 FR Journal officiel des Communaut(cid:130)s europ(cid:130)ennes L 209/23 R(cid:221)GLEMENT (CE) No 1611/98 DE LA COMMISSION du 24 juillet 1998 autorisant la transformation en alcool des raisins de table retir(cid:130)s du march(cid:130) pendant la campagne 1998/1999 LA COMMISSION DES COMMUNAUT(cid:144)S EUROP(cid:144)ENNES, vu le trait(cid:130) instituant la Communaut(cid:130) europ(cid:130)enne, (CE) no 2200/96 du Conseil du 28 vu le r(cid:138)glement octobre 1996 portant organisation commune des march(cid:130)s dans le secteur des fruits et l(cid:130)gumes (1), modifi(cid:130) par le r(cid:138)glement (CE) no 2520/97 de la Commission (2), et notamment ses articles 23, 30 et 57, consid(cid:130)rant que le r(cid:138)glement (CEE) no 822/87 du Conseil du 16 mars 1987 portant organisation commune du march(cid:130) vitivinicole (3), modifi(cid:130) en dernier lieu par le r(cid:138)glement (CE) no 2087/97 (4), pr(cid:130)voit l’interdiction de vinification pour les vari(cid:130)t(cid:130)s de raisins classifi(cid:130)s comme des raisins de table (cid:133) partir du 1er ao(cid:150)t 1997; que la suppression de cette possibilit(cid:130) de destination alternative pour les raisins de table est (cid:133) l’origine de difficult(cid:130)s sen- sibles sur le march(cid:130) des fruits frais dans certaines r(cid:130)gions de la Communaut(cid:130) o(cid:151) d’importantes quantit(cid:130)s de ce produit (cid:130)taient orient(cid:130)es vers la vinification puis la distil- lation; que ces difficult(cid:130)s risquent de se traduire par une augmentation sensible des retraits sans aucune possibilit(cid:130) les organisations de producteurs d’(cid:130)coulement pour concern(cid:130)es; que, en cons(cid:130)quence, justifi(cid:130) de mettre en œuvre une mesure transitoire au titre de l’orga- nisation commune des march(cid:130)s des produits frais o(cid:151) les difficult(cid:130)s pr(cid:130)cit(cid:130)es se manifestent; il para(cid:140)t la possibilit(cid:130) pour consid(cid:130)rant qu’il y a lieu de pr(cid:130)voir, pour une p(cid:130)riode transitoire, les (cid:144)tats membres de distiller les raisins de table retir(cid:130)s du march(cid:130); que cette distillation doit (cid:136)tre r(cid:130)alis(cid:130)e par des distilleries agr(cid:130)(cid:130)es, qui pr(cid:130)sentent les garanties requises en mati(cid:138)re d’(cid:130)quipe- ments techniques et de contr(cid:147)les; que des dispositions doivent (cid:136)tre prises pour les cas o(cid:151) les distilleries agr(cid:130)(cid:130)es ne sont pas en mesure de traiter directement les raisins; consid(cid:130)rant qu’il faut pr(cid:130)voir des mesures garantissant des contr(cid:147)les efficaces pour (cid:130)viter que ces raisins retir(cid:130)s du march(cid:130) ne soient utilis(cid:130)s pour la vinification ou comme ferment(cid:130) dans le secteur vitivinicole; que ces produit mesures concernent l’exigence de limiter le transport de ces raisins retir(cid:130)s et l’ajout d’un r(cid:130)v(cid:130)lateur (cid:133) ces raisins afin de permettre leur identification et d’emp(cid:136)cher leur utilisation dans le secteur vitivinicole; qu’il y a lieu (cid:130)gale- ment de pr(cid:130)voir la d(cid:130)naturation des alcools obtenus de la distillation de ces raisins et de ne permettre l’(cid:130)coulement de cet alcool qu’en dehors du secteur agricole et des boissons spiritueuses; (1) JO L 297 du 21. 11. 1996, p. 1. (2) JO L 346 du 17. 12. 1997, p. 41. (3) JO L 84 du 27. 3. 1987, p. 1. (4) JO L 292 du 25. 10. 1997, p. 1. consid(cid:130)rant que les (cid:144)tats membres sont tenus de pr(cid:130)voir l’acc(cid:138)s (cid:133) conditions (cid:130)gales de tous les op(cid:130)rateurs int(cid:130)ress(cid:130)s par des proc(cid:130)dures appropri(cid:130)es telles que l’adjudication ou les ench(cid:138)res publiques; qu’ils sont (cid:130)galement tenus d’(cid:130)viter toute distorsion sur le march(cid:130) du vin et de l’al- cool; qu’ils doivent enfin garantir le contr(cid:147)le du proc(cid:130)d(cid:130) d’obtention de l’alcool; consid(cid:130)rant que les mesures pr(cid:130)vues au pr(cid:130)sent r(cid:138)glement sont conformes (cid:133) l’avis du comit(cid:130) de gestion des fruits et l(cid:130)gumes frais, A ARR(cid:219)T(cid:144) LE PR(cid:144)SENT R(cid:221)GLEMENT: Article premier Pour la campagne 1998/1999, les raisins de table retir(cid:130)s du march(cid:130) en application de l’article 23, paragraphe 1, du r(cid:138)glement (CEE) no 2200/96 peuvent (cid:136)tre transform(cid:130)s en alcool titrant plus de 80 % vol. , obtenu par distillation du produit dans les conditions du pr(cid:130)sent r(cid:138)glement. Article 2 Les raisins de table retir(cid:130)s du march(cid:130) et destin(cid:130)s (cid:133) la transformation en alcool doivent (cid:136)tre distill(cid:130)s avant la fin de la campagne 1998/1999. Article 3 Les raisins de table vis(cid:130)s (cid:133) l’article 1er sont livr(cid:130)s (cid:133) 1. des distilleries agr(cid:130)(cid:130)es. Dans le cas o(cid:151) les distilleries agr(cid:130)(cid:130)es ne sont pas en mesure de traiter directement les raisins, l’(cid:144)tat membre concern(cid:130) peut autoriser le traite- ment pr(cid:130)alable de ces installations ad(cid:130)quates agr(cid:130)(cid:130)es, sous contr(cid:147)le officiel. Il prend alors toute mesure n(cid:130)cessaire pour assurer que les produits distillables issus du traitement en cause soient livr(cid:130)s (cid:133) des distilleries agr(cid:130)(cid:130)es dans les conditions du pr(cid:130)sent r(cid:138)gle- ment. raisins dans des Les (cid:144)tats membres communiquent (cid:133) la Commission installations ad(cid:130)quates 2. la liste des distilleries et des agr(cid:130)(cid:130)es. Les distilleries agr(cid:130)(cid:130)es effectuent la distillation en 3. alcool des raisins de table et des produits distillables re(cid:135)us en application du paragraphe 1, conform(cid:130)ment aux dispo- sitions de l’article 5 et sous contr(cid:147)le officiel. L 209/24 FR Journal officiel des Communaut(cid:130)s europ(cid:130)ennes 25. 7. 98 Article 4 Article 7 1. Les raisins de table retir(cid:130)s du march(cid:130) et destin(cid:130)s (cid:133) la distillation ne peuvent circuler qu’(cid:133) destination d’une distillerie ou d’une installation ad(cid:130)quate agr(cid:130)(cid:130)es. 2. Un r(cid:130)v(cid:130)lateur, autoris(cid:130) par des dispositions natio- nales, est ajout(cid:130), sur les lieux du retrait, aux raisins de table retir(cid:130)s du march(cid:130), permettant de les identifier (cid:133) tout moment et emp(cid:136)chant leur utilisation dans le secteur vitivinicole. Les (cid:144)tats membres prennent 1. n(cid:130)cessaires pour: toutes les mesures (cid:190) garantir l’(cid:130)galit(cid:130) d’acc(cid:138)s des op(cid:130)rateurs (cid:133) l’action pr(cid:130)vue au pr(cid:130)sent r(cid:138)glement; (cid:133) cet effet, ils peuvent recourir (cid:133) une proc(cid:130)dure d’adjudication ou d’ench(cid:138)res publiques et Article 5 (cid:190) (cid:130)viter des distorsions sur le march(cid:130) vitivinicole et de 1. L’alcool obtenu par la distillation des raisins de table est d(cid:130)natur(cid:130), d(cid:138)s le moment de son obtention, avec les marqueurs pr(cid:130)vus (cid:133) cette fin par (CE) no 3199/93 de la Commission (1). le r(cid:138)glement 2. L’alcool issu de cette distillation ne peut pas (cid:136)tre destin(cid:130) (cid:133) des fins alimentaires ni utilis(cid:130) dans le secteur des boissons spiritueuses. l’alcool. 2. Les (cid:144)tats membres prennent les dispositions n(cid:130)ces- saires pour garantir le contr(cid:147)le du proc(cid:130)d(cid:130) d’obtention de l’alcool (cid:133) partir de raisins de table retir(cid:130)s du march(cid:130). Article 6 Article 8 Les alcools issus des raisins de table retir(cid:130)s du march(cid:130) sont exclus du b(cid:130)n(cid:130)fice de tout financement communau- taire. Le pr(cid:130)sent r(cid:138)glement entre en vigueur le troisi(cid:138)me jour suivant celui de sa publication au Journal officiel des Communaut(cid:130)s europ(cid:130)ennes. Le pr(cid:130)sent r(cid:138)glement est obligatoire dans tous ses (cid:130)l(cid:130)ments et directement applicable dans tout (cid:144)tat membre. Fait (cid:133) Bruxelles, le 24 juillet 1998. Par la Commission Franz FISCHLER Membre de la Commission (1) JO L 288 du 23. 11. 1993, p. 12


title: Verordnung (EG) Nr. 1615/98 der Kommission vom 24. Juli 1998 zur Festsetzung des Mindesteinfuhrpreises für getrocknete Weintrauben im Wirtschaftsjahr 1998/99 und der im Fall der Nichteinhaltung dieses Preises zu erhebenden Ausgleichsabgabe

eurovoc_concepts:
countervailing charge
dried product
grape
import
marketing
minimum price

text: L 209/28 ‹ ‹DE Amtsblatt der Europ(cid:132)ischen Gemeinschaften 25. 7. 98 VERORDNUNG (EG) Nr. 1615/98 DER KOMMISSION vom 24. Juli 1998 zur Festsetzung des Mindesteinfuhrpreises f(cid:129)r getrocknete Weintrauben im Wirtschaftsjahr 1998/99 und der im Fall der Nichteinhaltung dieses Preises zu erhebenden Ausgleichsabgabe DIE KOMMISSION DER EUROP(cid:142)ISCHEN GEMEINSCHAFTEN — dern f(cid:129)r bedeutende Mengen angewandten g(cid:129)nstigsten Weltmarktpreise ermittelt. gest(cid:129)tzt auf den Vertrag zur Gr(cid:129)ndung der Europ(cid:132)ischen Gemeinschaft, Der Mindesteinfuhrpreis getrocknete Trauben muß festgesetzt werden. f(cid:129)r Korinthen und andere gest(cid:129)tzt auf die Verordnung (EWG) Nr. 2201/96 des Rates vom 28. Oktober 1996 (cid:129)ber die gemeinsame Marktorgani- sation f(cid:129)r Verarbeitungserzeugnisse und Gem(cid:129)se (1), ge(cid:132)ndert durch die Verordnung (EG) Nr. 2199/97 (2), insbesondere auf Artikel 13 Absatz 8, aus Obst in Erw(cid:132)gung nachstehender Gr(cid:129)nde: Nach Artikel 13 Absatz 1 der Verordnung (EG) Nr. 2201/96 wird der Mindesteinfuhrpreis f(cid:129)r getrocknete Weintrauben unter Ber(cid:129)cksichtigung folgender Faktoren festgesetzt: — Frei-Grenze-Preis bei der Einfuhr in die Gemein- schaft, — Weltmarktpreise, — Lage auf dem Gemeinschaftsmarkt, — Entwicklung des Handels mit Drittl(cid:132)ndern. Gem(cid:132)ß Artikel 13 Absatz 6 derselben Verordnung sind die Ausgleichsabgaben unter Bezugnahme eine Einfuhrpreisskala festzusetzen. Die h(cid:148)chste Ausgleichsab- gabe wird anhand der von den repr(cid:132)sentativsten Drittl(cid:132)n- auf Die in dieser Verordnung vorgesehenen Maßnahmen entsprechen der Stellungnahme des Verwaltungsaus- schusses f(cid:129)r Verarbeitungserzeugnisse aus Obst und Gem(cid:129)se — HAT FOLGENDE VERORDNUNG ERLASSEN: Artikel 1 (1) Der Mindesteinfuhrpreis, der in dem vom 1. September 1998 bis 31. August 1999 dauernden Wirt- schaftsjahr 1998/99 bei getrockneten Weintrauben anzu- wenden ist, wird in Anhang I festgesetzt. (2) Die im Fall der Nichteinhaltung des in Absatz 1 genannten erhebende Mindesteinfuhrpreises Ausgleichsabgabe wird in Anhang II festgesetzt. zu Artikel 2 Diese Verordnung tritt am 1. September 1998 in Kraft. Diese Verordnung ist in allen ihren Teilen verbindlich und gilt unmittelbar in jedem Mitgliedstaat. Br(cid:129)ssel, den 24. Juli 1998 F(cid:129)r die Kommission Franz FISCHLER Mitglied der Kommission (1) ABl. L 297 vom 21. 11. 1996, S. 29. (2) ABl. L 303 vom 6. 11. 1997, S. 1. 25. 7. 98 ‹ ‹DE Amtsblatt der Europ(cid:132)ischen Gemeinschaften L 209/29 ANHANG I MINDESTEINFUHRPREISE KN-Code Warenbezeichnung 0806 20 – getrocknete Weintrauben: – – in unmittelbaren Umschließungen mit einem Nettogehalt von bis zu 2 kg: 0806 20 11 0806 20 12 0806 20 18 0806 20 91 0806 20 92 0806 20 98 – – – Korinthen – – – Sultaninen – – – andere – – andere: – – – Korinthen – – – Sultaninen – – – andere (in ECU/t) Mindest- einfuhrpreis 1 038,18 1 086,10 1 086,10 870,57 910,75 910,75 L 209/30 ‹ ‹DE Amtsblatt der Europ(cid:132)ischen Gemeinschaften 25. 7. 98 ANHANG II AUSGLEICHSABGABEN 1. Korinthen des KN-Codes 0806 20 11: Angewandter Einfuhrpreis weniger als mindestens 1 038,18 1 027,80 1 007,03 975,89 944,74 1 027,80 1 007,03 975,89 944,74 2. Korinthen des KN-Codes 0806 20 91: Angewandter Einfuhrpreis weniger als mindestens 870,57 861,86 844,45 818,34 792,22 861,86 844,45 818,34 792,22 (in ECU/t) Anwendbare Ausgleichsabgabe 10,38 31,15 62,29 93,44 104,96 (in ECU/t) Anwendbare Ausgleichsabgabe — — — — — 3. Getrocknete Weintrauben der KN-Codes 0806 20 12 und 0806 20 18: Angewandter Einfuhrpreis weniger als mindestens 1 086,10 1 075,24 1 053,52 1 020,93 988,35 1 075,24 1 053,52 1 020,93 988,35 (in ECU/t) Anwendbare Ausgleichsabgabe 10,86 32,58 65,17 97,75 152,88 4. Getrocknete Weintrauben der KN-Codes 0806 20 92 und 0806 20 98: Angewandter Einfuhrpreis weniger als mindestens 910,75 901,64 883,43 856,10 828,78 901,64 883,43 856,10 828,78 (in ECU/t) Anwendbare Ausgleichsabgabe — — — — —