title: Council Directive 2007/43/EC of 28 June 2007 laying down minimum rules for the protection of chickens kept for meat production (Text with EEA relevance)

text:
               12.7.2007

               EN

               Official Journal of the European Union

               L 182/19

      COUNCIL DIRECTIVE 2007/43/EC
   of 28 June 2007
   laying down minimum rules for the protection of chickens kept for meat production
   (Text with EEA relevance)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 37 thereof,
   Having regard to the proposal from the Commission,
   Having regard to the opinion of the European Parliament (1),
   Having regard to the opinion of the European Economic and Social Committee (2),
   Having consulted the Committee of the Regions,
   Whereas:

               (1)

               The Protocol on protection and welfare of animals annexed to the Treaty establishing the European Community requires that in formulating and implementing agriculture policies, the Community and the Member States are to pay full regard to the welfare requirements of animals, while respecting the legislative or administrative provisions and customs of the Member States relating in particular to religious rites, cultural traditions and regional heritage.

               (2)

               Council Directive 98/58/EC of 20 July 1998 concerning the protection of animals kept for farming purposes (3), drawn up on the basis of the European Convention for the Protection of Animals kept for Farming Purposes (4) (hereinafter referred to as the Convention) lays down minimum standards for the protection of animals bred or kept for farming purposes including provisions on housing, food, water and care appropriate to the physiological and ethological needs of the animals.

               (3)

               The Community is a party to the Convention and a specific Recommendation concerning domestic fowl (Gallus gallus) which includes additional provisions for poultry kept for meat production has been adopted within the framework of the convention.

               (4)

               The report of the Scientific Committee on Animal Health and Animal Welfare of 21 March 2000 on the Welfare of Chickens Kept for Meat Production (Broilers) concluded that the fast growth rate of chicken strains currently used for this purpose is not accompanied by a satisfactory level of animal welfare and health, and that the negative effects of high stocking rates are reduced in buildings where good indoor climatic conditions can be sustained.

               (5)

               Specific provision for non-littered areas, to minimise the influence of genetic parameters or to include welfare indicators in addition to foot-pad dermatitis, will be made when the relevant opinions of the European Food Safety Authority (EFSA) are available.

               (6)

               It is necessary to establish rules at Community level for the protection of chickens kept for meat production in order to avoid distortions of competition that may interfere with the smooth running of the common market organisation in that sector and also to ensure the rational development of the sector.

               (7)

               In accordance with the principle of proportionality, it is necessary and appropriate for the achievement of the basic objective of introducing animal welfare improvements in the intensive farming of chickens to lay down minimum rules for the protection of chickens for meat production. This Directive does not go beyond what is necessary in order to achieve the objectives pursued, in accordance with the third paragraph of Article 5 of the Treaty.

               (8)

               The rules should focus on the welfare problems in intensive farming systems. In order to avoid disproportionate measures applicable to the keeping of small flocks of chickens, a minimum threshold for the application of this Directive should be set.

               (9)

               It is important that persons attending to chickens have an understanding of the relevant animal welfare requirements and receive appropriate training to perform their tasks or have acquired experience equivalent to such training.

               (10)

               In establishing rules for the protection of chickens kept for meat production, a balance should be kept between the various aspects to be taken into account, as regards animal welfare, health, economic and social considerations and the environmental impact.

               (11)

               Regulation (EC) No 854/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific rules for the organisation of official controls on products of animal origin intended for human consumption (5) and Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and welfare rules (6) already establish a framework for official controls including compliance with some animal welfare rules. In addition, Regulation (EC) No 882/2004 provides that Member States are to submit annual reports on the implementation of the multi-annual national control plans, including results of controls and audits carried out. For this purpose, financial support is foreseen both in these regulations and in Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field (7).

               (12)

               Various voluntary schemes already exist in different Member States for the labelling of chicken meat based on compliance with animal welfare standards and other parameters.

               (13)

               In light of the experience gained in applying such voluntary labelling schemes, it is appropriate for the Commission to submit a report on the possible introduction of a specific harmonised mandatory labelling scheme at Community level for chicken meat, meat products and preparations based on compliance with animal welfare standards, including the possible socioeconomic implications, the effects on the Community’s economic partners and compliance of such a labelling scheme with World Trade Organization rules.

               (14)

               It is appropriate for the Commission to submit a report based on new scientific evidence taking into account further research and practical experience in order to improve further the welfare of chickens kept for meat production including the parent stock of such chickens, in particular as regards aspects not covered by this Directive. That report should specifically consider the possibility to introduce thresholds for indications of poor welfare conditions identified during the post-mortem inspections and the influence of genetic parameters on identified deficiencies resulting in poor welfare of chickens kept for meat production.

               (15)

               Member States should lay down rules on penalties applicable to infringements of the provisions of this Directive and ensure that they are implemented. Those penalties must be effective, proportionate and dissuasive.

               (16)

               The Council, in accordance with paragraph 34 of the Interinstitutional Agreement on better law-making (8), should encourage the Member States to draw up, for themselves and in the interest of the Community their own tables, which will, as far as possible, illustrate the correlation between the Directive and the transposition measures and to make them public.

               (17)

               The measures necessary for the implementation of this Directive should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (9),

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   Subject matter and scope
   1.   This Directive shall apply to chickens kept for meat production.
   However, it shall not apply to:

               (a)

               holdings with fewer than 500 chickens;

               (b)

               holdings with only breeding stocks of chickens;

               (c)

               hatcheries;

               (d)

               extensive indoor and free range chickens, as referred to in points (b), (c), (d), (e) of Annex IV to Commission Regulation (EEC) No 1538/91 of 5 June 1991 introducing detailed rules for implementing Regulation (EEC) No 1906/90 on certain marketing standards for poultry (10); and

               (e)

               organically reared chickens in accordance with Council Regulation (EEC) No 2092/91 of 24 June 1991 on organic production of agricultural products and indications referring thereto on agricultural products and foodstuffs (11).

         2.   The Directive shall apply to rearing stock on holdings which have both breeding stock and rearing stock.
   Member States shall remain free to take more stringent measures in the area covered by this Directive.
   Primary responsibility for animal welfare rests with the owner or keeper of the animals.
   Article 2
   Definitions
   1.   For the purpose of this Directive, the following definitions shall apply:

               (a)

               ‘owner’ means any natural or legal person or persons owning the holding where chickens are kept;

               (b)

               ‘keeper’ means any natural or legal person responsible for or in charge of chickens in terms of contract or by law whether on a permanent or temporary basis;

               (c)

               ‘competent authority’ means the central authority of a Member State competent to carry out animal welfare, veterinary and zootechnical checks or any other authority to which that competence has been conferred either at regional, local or other level;

               (d)

               ‘official veterinarian’ means a veterinarian qualified in accordance with Annex I, Section III, Chapter IV(A) to Regulation (EC) No 854/2004 to act in such a capacity and appointed by the competent authority;

               (e)

               ‘chicken’ means an animal of the species Gallus gallus kept for meat production;

               (f)

               ‘holding’ means a production site on which chickens are kept;

               (g)

               ‘house’ means a building on a holding where a flock of chickens are kept;

               (h)

               ‘useable area’ means a littered area accessible to the chickens at any time;

               (i)

               ‘stocking density’ means the total live weight of chickens which are present in a house at the same time per square metre of useable area;

               (j)

               ‘flock’ means a group of chickens which are placed in a house of a holding and are present in this house at the same time;

               (k)

               ‘daily mortality rate’ means the number of chickens which have died in a house on the same day including those that have been culled either for disease or because of other reasons divided by the number of chickens present in the house on that day, multiplied by 100;

               (l)

               ‘cumulative daily mortality rate’ means the sum of daily mortality rates.

         2.   The definition of ‘useable area’ in paragraph 1 point (h) with regard to non-littered areas may be completed in accordance with the procedure referred to in Article 11 following the results of a scientific opinion of the European Food Safety Authority on the impact of non-littered areas on the welfare of chickens.
   Article 3
   Requirements for the keeping of chickens
   1.   The Member States shall ensure that:

               (a)

               all houses comply with the requirements set out in Annex I;

               (b)

               the required inspections and the monitoring and follow-up, including those provided for in Annex III, are carried out by the competent authority or the official veterinarian.

         2.   Member States shall ensure that the maximum stocking density in a holding or a house of a holding does not at any time exceed 33 kg/m2.
   3.   By way of derogation from paragraph 2, Member States may provide that chickens be kept at a higher stocking density provided that the owner or keeper complies with the requirements set out in Annex II, in addition to the requirements set out in Annex I.
   4.   Member States shall ensure that, when a derogation is granted under paragraph 3, the maximum stocking density in a holding or a house of a holding does not at any time exceed 39 kg/m2.
   5.   When the criteria set out in Annex V are fulfilled, Member States may allow that the maximum stocking density referred to in paragraph 4 be increased by a maximum of 3 kg/m2.
   Article 4
   Training and guidance for persons dealing with chickens
   1.   Member States shall ensure that keepers who are natural persons have received sufficient training in their tasks and that appropriate training courses are available.
   2.   The training courses referred to in paragraph 1 shall focus on welfare aspects and cover in particular the matters listed in Annex IV.
   3.   Member States shall ensure that a system is established for the control and approval of training courses. The keeper of the chickens shall hold a certificate which is recognised by the competent authority of the Member State concerned, attesting to the completion of such a training course or to having acquired experience equivalent to such training.
   4.   Member States may recognise experience acquired before 30 June 2010 as being equivalent to participation in such training courses and shall issue certificates attesting to such equivalence.
   5.   Member States may provide that the requirements set out in paragraphs 1 to 4 shall also apply to owners.
   6.   The owner or keeper shall provide instructions and guidance on the relevant animal welfare requirements, including those concerning the methods of culling practised in holdings, to persons employed or engaged by them to attend to chickens or to catch and load them.
   Article 5
   Labelling of poultrymeat
   Not later than 31 December 2009, the Commission shall submit to the European Parliament and to the Council a report on the possible introduction of a specific harmonised mandatory labelling scheme for chicken meat, meat products and preparations based on compliance with animal welfare standards.
   That report shall consider possible socioeconomic implications, effects on the Community’s economic partners and compliance of such a labelling scheme with World Trade Organisation rules.
   The report shall be accompanied by appropriate legislative proposals taking into account such considerations and the experience gained by the Member States in applying voluntary labelling schemes.
   Article 6
   Report by the Commission to the European Parliament and to the Council
   1.   Based on a scientific opinion of the European Food Safety Authority, the Commission shall no later than 31 December 2010 submit to the European Parliament and to the Council a report concerning the influence of genetic parameters on identified deficiencies resulting in poor welfare of chickens. That report may be accompanied by appropriate legislative proposals, if necessary.
   2.   Member States shall submit to the Commission the results of the data collection based on monitoring of a representative sample of flocks slaughtered during a minimum period of one year. In order to enable a relevant analysis, the sampling and the data requirements as referred to in Annex III should be scientifically based, objective and comparable, and laid down in accordance with the procedure referred to in Article 11.
   Member States may need a Community financial contribution for the collection of data for the purpose of this Directive.
   3.   On the basis of available data and taking into account new scientific evidence, the Commission shall, not later than 30 June 2012, submit to the European Parliament and to the Council a report concerning the application of this Directive and its influence on the welfare of chickens, as well as the development of welfare indicators. The report shall take into account the different production conditions and methods. It shall also take into account the socioeconomic and administrative implications of this Directive including regional aspects.
   Article 7
   Inspections
   1.   The competent authority shall carry out non-discriminatory inspections to verify compliance with the requirements of this Directive.
   Such inspections shall be carried out on an adequate proportion of animals kept within each Member State, in accordance with the relevant provisions of Regulation (EC) No 882/2004, and may be carried out at the same time as checks for other purposes.
   Member States shall put in place appropriate procedures for determining the stocking density.
   2.   Member States shall submit to the Commission by 30 June each year an annual report for the previous year on the inspections provided for in paragraph 1. The report shall be accompanied by a list of the most relevant actions taken by the competent authority to address the main welfare problems detected.
   Article 8
   Guides to good management practice
   Member States shall encourage the development of guides to good management practice which shall include guidance on compliance with this Directive. The dissemination and use of such guides shall be encouraged.
   Article 9
   Penalties
   The Member States shall lay down the rules on penalties applicable to infringements of the national provisions adopted pursuant to this Directive and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive. The Member States shall notify those provisions to the Commission by 30 June 2010 at the latest and shall notify it without delay of any subsequent amendment affecting them.
   Article 10
   Implementing powers
   Measures necessary to ensure the uniform implementation of this Directive may be adopted in accordance with the procedure referred to in Article 11.
   Article 11
   Committee procedure
   1.   The Commission shall be assisted by the Standing Committee on the Food Chain and Animal Health, set up by Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety (12) (the Committee).
   2.   Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply.
   The period referred to in Article 5(6) of Decision 1999/468/EC shall be set at three months.
   Article 12
   Transposition
   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 30 June 2010 at the latest.
   When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
   Article 13
   Entry into force
   This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
   Article 14
   This Directive is addressed to the Member States.

      Done at Luxembourg, 28 June 2007.

            For the Council

            The President

         S. GABRIEL

      (1)  Opinion delivered on 14 February 2006 (not yet published in the Official Journal).

      (2)  Opinion delivered on 26 October 2005 (not yet published in the Official Journal).

      (3)  OJ L 221, 8.8.1998, p. 23. Directive as amended by Regulation (EC) No 806/2003 (OJ L 122, 16.5.2003, p. 1).

      (4)  OJ L 323, 17.11.1978, p. 14. Convention as amended by a Protocol of amendment (OJ L 395, 31.12.1992, p. 22).

      (5)  OJ L 139, 30.4.2004, p. 206. Corrected by OJ L 226, 25.6.2004, p. 83. Regulation as last amended by Council Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

      (6)  OJ L 165, 30.4.2004, p. 1. Corrected by OJ L 191, 28.5.2004, p. 1. Regulation as last amended by Council Regulation (EC) No 1791/2006.

      (7)  OJ L 224, 18.8.1990, p. 19. Decision as last amended by Regulation (EC) No 1791/2006.

      (8)  OJ C 321, 31.12.2003, p. 1. Corrected by OJ C 4, 8.1.2004, p. 7.

      (9)  OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).

      (10)  OJ L 143, 7.6.1991, p. 11. Regulation as last amended by Regulation (EC) No 2029/2006 (OJ L 414, 30.12.2006, p. 29).

      (11)  OJ L 198, 22.7.1991, p. 1. Regulation as last amended by Commission Regulation (EC) No 394/2007 (OJ L 98, 13.4.2007, p. 3).

      (12)  OJ L 31, 1.2.2002, p. 1. Regulation as last amended by Commission Regulation (EC) No 575/2006 (OJ L 100, 8.4.2006, p. 3).

      ANNEX I
      REQUIREMENTS APPLICABLE TO HOLDINGS
      In addition to the relevant provisions of other relevant Community legislation, the following requirements shall apply:
      Drinkers

                  1.

                  Drinkers shall be positioned and maintained in such a way that spillage is minimised.

            Feeding

                  2.

                  Feed shall be either continuously available or be meal fed and must not be withdrawn from chickens more than 12 hours before the expected slaughter time.

            Litter

                  3.

                  All chickens shall have permanent access to litter which is dry and friable on the surface.

            Ventilation and heating

                  4.

                  Ventilation shall be sufficient to avoid overheating and, where necessary, in combination with heating systems to remove excessive moisture.

            Noise

                  5.

                  The sound level shall be minimised. Ventilation fans, feeding machinery or other equipment shall be constructed, placed, operated and maintained in such a way that they cause the least possible amount of noise.

            Light

                  6.

                  All buildings shall have lighting with an intensity of at least 20 lux during the lighting periods, measured at bird eye level and illuminating at least 80 % of the useable area. A temporary reduction in the lighting level may be allowed when necessary following veterinary advice.

                  7.

                  Within seven days from the time when the chickens are placed in the building and until three days before the foreseen time of slaughter, the lighting must follow a 24-hour rhythm and include periods of darkness lasting at least six hours in total, with at least one uninterrupted period of darkness of at least four hours, excluding dimming periods.

            Inspection

                  8.

                  All chickens kept on the holding must be inspected at least twice a day. Special attention should be paid to signs indicating a reduced level of animal welfare and/or animal health.

                  9.

                  Chickens that are seriously injured or show evident signs of health disorder, such as those having difficulties in walking, severe ascites or severe malformations, and are likely to suffer, shall receive appropriate treatment or be culled immediately. A veterinarian shall be contacted whenever necessary.

            Cleaning

                  10.

                  Those parts of buildings, equipment or utensils which are in contact with the chickens shall be thoroughly cleaned and disinfected every time after final depopulation is carried out, before a new flock is introduced into the house. After the final depopulation of a house, all litter must be removed, and clean litter must be provided.

            Record keeping

                  11.

                  The owner or keeper shall maintain a record for each house of a holding of:

                              (a)

                              the number of chickens introduced;

                              (b)

                              the useable area;

                              (c)

                              the hybrid or breed of the chickens, if known;

                              (d)

                              by each control, the number of birds found dead with an indication of the causes, if known as well as the number of birds culled with cause;

                              (e)

                              the number of chickens remaining in the flock following the removal of chickens for sale or for slaughter.

                        Those records shall be retained for a period of at least three years and shall be made available to the competent authority when carrying out an inspection or when otherwise requested.

            Surgical interventions

                  12.

                  All surgical interventions carried out for reasons other than therapeutic or diagnostic purposes which result in damage to or the loss of a sensitive part of the body or the alteration of bone structure shall be prohibited.
                  However, beak trimming may be authorised by Member States when other measures to prevent feather pecking and cannibalism are exhausted. In such cases, it shall be carried out only after consultation and on the advice of a veterinarian and shall be carried out by qualified staff on chickens that are less than 10 days old. In addition, Member States may authorise the castration of chickens. The castration shall only be carried out under veterinary supervision by personnel who have received a specific training.

      ANNEX II
      REQUIREMENTS FOR THE USE OF HIGHER STOCKING DENSITIES
      Notification and documentation
      The following requirements shall apply:

                  1.

                  The owner or keeper shall communicate to the competent authority his intention to use a stocking density of more than 33 kg/m2 live weight.
                  He shall indicate the exact figure and inform the competent authority of any change in the stocking density at least 15 days prior to the placement of the flock in the house.
                  If requested by the competent authority, that notification shall be accompanied by a document summarising the information contained in the documentation required under point 2.

                  2.

                  The owner or keeper shall maintain and have available in the house compiled documentation describing in detail the production systems. In particular it shall include information on technical details of the house and its equipment such as:

                              (a)

                              a plan of the house including the dimensions of the surfaces occupied by the chickens;

                              (b)

                              ventilation and, if relevant, cooling and heating system, including their location, a ventilation plan, detailing target air quality parameters, such as airflow, air speed and temperature;

                              (c)

                              feeding and watering systems and their location;

                              (d)

                              alarm systems and backup systems in the event of a failure of any automated or mechanical equipment essential for the health and well-being of the animals;

                              (e)

                              floor type and litter normally used.

            The documentation shall be made available to the competent authority on request and shall be kept updated. In particular, technical inspections of the ventilation and alarm system shall be recorded.
      The owner or keeper shall communicate to the competent authority any changes to the described house, equipment or procedures which are likely to influence the welfare of the birds without undue delay.
      Requirements for the holdings — control of environment parameters

                  3.

                  The owner or keeper shall ensure that each house of a holding is equipped with ventilation and, if necessary, heating and cooling systems designed, constructed and operated in such a way that:

                              (a)

                              the concentration of ammonia (NH3) does not exceed 20 ppm and the concentration of carbon dioxide (CO2) does not exceed 3 000 ppm measured at the level of the chickens’ heads;

                              (b)

                              the inside temperature, when the outside temperature measured in the shade exceeds 30 °C, does not exceed this outside temperature by more than 3 °C;

                              (c)

                              the average relative humidity measured inside the house during 48 hours does not exceed 70 % when the outside temperature is below 10 °C.

      ANNEX III
      MONITORING AND FOLLOW-UP AT THE SLAUGHTERHOUSE
      (as referred to in Article 3(1))
      1.   Mortality

                  1.1.

                  In the case of stocking densities higher than 33 kg/m2, the documentation accompanying the flock shall include the daily mortality rate and the cumulative daily mortality rate calculated by the owner or keeper and the hybrid or breed of the chickens.

                  1.2.

                  Under the supervision of the official veterinarian these data as well as the number of broilers dead on arrival shall be recorded, indicating the holding and the house of the holding. The plausibility of the data and of the cumulative daily mortality rate shall be checked taking into account the number of broilers slaughtered and the number of broilers dead on arrival at the slaughterhouse.

            2.   Post-mortem inspection
      In the context of the controls performed under the Regulation (EC) No 854/2004, the official veterinarian shall evaluate the results of the post-mortem inspection to identify other possible indications of poor welfare conditions such as abnormal levels of contact dermatitis, parasitism and systemic illness in the holding or the unit of the house of the holding of origin.
      3.   Communication of results
      If the mortality rate as referred to in paragraph 1 or the results of the post-mortem inspection as referred to in paragraph 2 are consistent with poor animal welfare conditions, the official veterinarian shall communicate the data to the owner or keeper of the animals and to the competent authority. Appropriate actions shall be taken by the owner or the keeper of the animals and by the competent authority.

      ANNEX IV
      TRAINING
      The training courses referred to in Article 4(2) shall at least cover Community legislation concerning the protection of chickens and in particular the following matters:

                  (a)

                  Annexes I and II;

                  (b)

                  physiology, in particular drinking and feeding needs, animal behaviour and the concept of stress;

                  (c)

                  the practical aspects of the careful handling of chickens, and catching, loading and transport;

                  (d)

                  emergency care for chickens, emergency killing and culling;

                  (e)

                  preventive biosecurity measures.

      ANNEX V
      CRITERIA FOR THE USE OF INCREASED STOCKING DENSITY
      (as referred to in Article 3(5))
      1.   Criteria

                  (a)

                  the monitoring of the holding carried out by the competent authority within the last two years did not reveal any deficiencies with respect to the requirements of this Directive, and

                  (b)

                  the monitoring by the owner or keeper of the holding is carried out using the guides to good management practice referred to in Article 8, and

                  (c)

                  in at least seven consecutive, subsequently checked flocks from a house the cumulative daily mortality rate was below 1 % + 0,06 % multiplied by the slaughter age of the flock in days.

            If no monitoring of the holding was carried out by the competent authority within the last two years, at least one monitoring exercise has to be carried out to check whether requirement (a) is fulfilled.
      2.   Exceptional circumstances
      By the way of derogation from 1(c), the competent authority may decide to increase the stocking density when the owner or keeper has provided sufficient explanation for the exceptional nature of a higher daily cumulative mortality rate or has shown that the causes lie beyond his sphere of control.


Important legal notice

|

31979L0117

Council Directive 79/117/EEC of 21 December 1978 prohibiting the placing on the market and use of plant protection products containing certain active substances

Official Journal L 033 , 08/02/1979 P. 0036 - 0040 Finnish special edition: Chapter 3 Volume 10 P. 0168  Greek special edition: Chapter 03 Volume 24 P. 0046  Swedish special edition: Chapter 3 Volume 10 P. 0168  Spanish special edition: Chapter 03 Volume 15 P. 0126  Portuguese special edition Chapter 03 Volume 15 P. 0126  Special edition in Czech Chapter 3 Volume 04 P. 33  - 37 Special edition in Estonian Chapter 3 Volume 04 P. 33  - 37 Special edition in Hungarian Chapter 3 Volume 04 P. 33  - 37 Special edition in Lithuanian Chapter 3 Volume 04 P. 33  - 37 Special edition in Latvian Chapter 3 Volume 04 P. 33  - 37 Special edition in Maltese Chapter 3 Volume 04 P. 33  - 37 Special edition in Polish Chapter 3 Volume 04 P. 33  - 37 Special edition in Slovakian Chapter 3 Volume 04 P. 33  - 37 Special edition in Slovenian Chapter 3 Volume 04 P. 33  - 37

		Council Directiveof 21 December 1978prohibiting the placing on the market and use of plant protection products containing certain active substances(79/117/EEC)THE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community, and in particular Article 100 thereof,Having regard to the proposal from the Commission [1],Having regard to the opinion of the European Parliament [2],Having regard to the opinion of the Economic and Social Committee [3],Whereas plant production has a very important place in the European Economic Community;Whereas the yield from that production is continually being affected by harmful organisms and weeds; whereas it is absolutely essential to protect plants against these risks to prevent a fall in yields and thereby help to ensure the availability of supplies;Whereas one of the most important methods of protecting plants and plant products and of increasing the productivity of agriculture is to use plant protection products;Whereas the effects of these plant protection products may not be wholly favourable for plant production; whereas their use may involve risks for man and the environment since, in the main, they are toxic substances or preparations having dangerous effects;Whereas, in the case of certain plant protection products, these risks are so great that their use can no longer be wholly or partially tolerated;Whereas the Member States have therefore not only controlled the marketing of plant protection products but have also introduced, for certain plant protection products, restrictions or prohibitions of use covering also their marketing;Whereas these provisions differ in the various Member States and result in obstacles to trade which directly affect the establishment and functioning of the common market;Whereas it is therefore desirable to eliminate these obstacles by aligning the relevant provisions laid down in the Member States by law, regulation or administrative provision;Whereas it therefore seems justified, as a basic principle, to introduce prohibitions of the use of all plant protection products containing active substances which, even when properly used for the purpose intended, give rise or are likely to give rise to harmful effects on human or animal health or to unreasonable adverse effects on the environment;Whereas for some of these plant protection products national derogations may, however, be permitted to a limited extent for those uses where, for ecological reasons, a particular need exists and where the risk is less than in the case of their other previously sanctioned uses;Whereas even these derogations should be phased out as soon as less hazardous treatments become available;Whereas, on the other hand, it is necessary to grant Member States a limited right to suspend temporarily, on their own authority, prohibitions of use in the event of an unforeseeable danger threatening plant production which cannot be contained by other means;Whereas the Directive excludes plant protection products intended for research and analytical purposes;Whereas, moreover, it is not appropriate to apply Community provisions to plant protection products intended for export to third countries, since in general these countries have their own regulations;Whereas the implementation of this Directive and the adaptation of its Annex to the development of technical and scientific knowledge necessitates a close cooperation between the Commission and Member States; whereas the procedure — for the present, limited in time — of the Standing Committee on Plant Health and involvement of the Scientific Committee for Pesticides offers a suitable basis for this,HAS ADOPTED THIS DIRECTIVE:Article 1This Directive concerns prohibition of the placing on the market and use of plant protection products containing certain active substances.Article 2For the purposes of this Directive the following definitions shall apply:1. Plant protection productsActive substances and preparations containing one or more active substances intended:1.1. to destroy organisms harmful to plants or plant products or to protect them from such organisms, in so far as such substances or preparations are not defined in the following provisions;1.2. to, influence the life processes of plants, other than as a nutrient;1.3. to preserve plant products, in so far as such substances or products are not subject to special Council or Commission provisions on preservatives;1.4. to destroy undesired plants; or1.5. to destroy parts of plants or to prevent undesired growth of plants.2. SubstancesChemical elements and their compounds, as they occur naturally or by manufacture.3. PreparationsMixtures or solutions composed of two or more substances, or of micro-organisms or viruses used as plant protection products.4. Active substancesSubstances, micro-organisms and viruses, having general or specific action:4.1. against harmful organisms; or4.2. on plants, parts of plants or plant products.5. PlantsLive plants and live parts of plants, including fresh fruit and seed.6. Plant productsProducts, in the unprocessed state or having undergone only simple preparation such as milling, drying or pressing, derived from plants, but excluding plants themselves as defined in point 5.7. Harmful organismsPests of plants or of plant products, which belong to the animal or plant kingdoms, or which are viruses, mycoplasmas or other pathogens.8. AnimalsAnimals belonging to species normally nourished and kept or consumed by man.9. Placing on the marketAny transfer of possession, whether in return for payment or free of charge.10. EnvironmentThe relationship of human beings with water, air, land and all biological forms.Article 3Member States shall ensure that plant protection products containing one or more of the active substances listed in the Annex may be neither placed on the market nor used.The first paragraph shall not apply to plant protection products which contain negligible impurities because of the nature of their manufacturing process, provided that they have no harmful effects on human beings, animals or the environment.Article 41. By way of derogation from Article 3, Member States shall be temporarily authorized to permit the placing on the market or the use within their territory of plant protection products containing certain of the active substances listed in the first column of the Annex in the cases set out in the second column.2. Member States shall inform the other Member States and the Commission of any cases in which paragraph 1 is applied and, if the Commission so requests, shall provide it with details of the extent to which each such active substance is used.Article 5The Directive shall not apply to plant protection products intended for:(a) purposes of research or analysis; or(b) export to third countries.Article 61. After consultation by the Commission of the Scientific Committee on Pesticides set up under Decision 78/436/EEC [4] the following shall be adopted in accordance with the procedure laid down in Article 8:(a) any amendments necessary within groups A (mercury compounds) and B (persistent organochlorine compounds) of the substances in column 1 of the Annex;(b) any amendments necessary to column 2 of the Annex. If a derogation is to be cancelled, prior consultation of the Scientific Committee shall not be necessary, provided that all Member States have informed the Commission that they do not intend or no longer intend to avail themselves of that derogation. This information may be supplied to the Standing Committee on Plant Health set up under Decision 76/894/EEC [5].2. Paragraph 1 shall apply for a period of five years as from 1 January 1981.The Council, acting unanimously on a proposal from the Commission, may decide to extend the, period of validity of paragraph 1 or to remove any limit on its application.3. Any amendments to the Annex which are not provided for in paragraph 1 shall be adopted by the Council acting on a proposal from the Commission.4. The Commission shall examine at least every two years whether and to what extent the second column of the Annex should be amended.5. All amendments to the Annex shall be made by reason of the development of scientific and technical knowledge.6. An active substance shall be included in the Annex if, even when properly applied for the purpose intended, its use gives rise or is likely to give rise to:(a) harmful effects on human or animal health;(b) unreasonable adverse effects on the environment.Article 71. If it appears necessary, because of an unforeseeable danger threatening plant production which cannot be contained by other means, to use in a Member State a plant protection product containing one or more of the active substances listed in the Annex, the Member State in question may permit the placing on the market and the use of such product for a maximum period of 120 days. It shall immediately inform the other Member States and the Commission of its action.2. It shall be established without delay in accordance with the procedure laid down in Article 8 whether and, if so, under what conditions the action taken by the Member State pursuant to paragraph 1 may be continued or repeated.Article 81. Where the procedure laid down in this Article is to be followed, matters shall be referred without delay by the chairman, either on his own initiative or at the request of a Member State, to the Standing Committee on Plant Health, hereinafter called "the Committee".2. Within the Committee the votes of the Member States shall be weighted as provided for in Article 148 (2) of the Treaty. The chairman shall not vote.3. The Commission representative shall submit a draft of the measures to be adopted. The Committee shall deliver its opinion on such measures within a time limit set by the chairman having regard to the urgency of the matter. Opinions shall be adopted by a majority of 41 votes.4. The Commission shall adopt the measures and implement them forthwith where they are in accordance with the opinion of the Committee. Where they are not in accordance with the opinion of the Committee, or if no opinion is delivered, the Commission shall without delay propose to the Council the measures to be adopted. The Council shall adopt the measures by a qualified majority.If the Council has not adopted any measures within three months of the proposal being submitted to it, the Commission shall adopt the proposed measures and implement them forthwith.Article 9The Member States shall, not later than 1 January 1981, bring into force the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof.Article 10This Directive is addressed to the Member States.Done at Brussels, 21 December 1978.For the CouncilThe PresidentOtto Graf Lambsdorff[1] OJ No C 200, 26. 8. 1976, p. 10.[2] OJ No C 30, 7. 2. 1977, p. 38.[3] OJ No C 114, 11. 5. 1977, p. 16.[4] OJ No L 124, 12. 5. 1978, p. 16.[5] OJ No L 340, 9. 12. 1976, p. 25.--------------------------------------------------ANNEXNames of active substances or groups of active substances referred to in Article 3 | Cases in which placing on the market or use are permitted in accordance with Article 4 |A.Mercury compounds1.Mercuric oxide | As a paint to treat Nectria galligena (canker) on pomaceous fruit trees after harvesting and until budding |2.Mercurous chloride (calomel) | (a)Against Plasmodiophora on Brassicae(b)Treatment of onion seeds and plants against Sclerotium(c)Treatment of ornamental turf and turf for sports grounds against Sclerotinia and Fusarium |3.Other inorganic mercury compounds | |4.Alkyl mercury compounds | (a)Dipping of flower bulbs and seed potatoes(b)Treatment of basic and prebasic cereal seed, except maize, and sugar beet seed |5.Alkoxyalkyl and aryl mercury compounds | (a)As a paint to treat Nectria galligena (canker) on pomaceous fruit trees after harvesting and until budding(b)In autumn to prevent Nectria galligena (canker) in Bramley apple trees if necessary in Northern Ireland, after an exceptionally humid summer(c)Dipping of flower bulbs and seed potatoes(d)Seed treatment of cereals, beet, flax and rape |B.Persistent organo-chlorine compounds1.Aldrin | (a)Soil treatment against Otiorrhynchus in nurseries, strawberry beds before planting out, beds of ornamentals and vineyards(b)Treatment of potatoes grown in former pastureland against Agriotes in Ireland and the United Kingdom(c)Treatment of narcissi which have to remain two or three years in the ground against Merodon equestris, Eumerus strigatus and Eumerus tuberculatus |2.Chlordane | |3.Dieldrin | |4.DDT | (a)As a dip against Hylobius in conifer seedlings(b)Treatment of individual trees against Scolytidae to combat Ceratocystis ulmi(c)Treatment of sugar beet, potatoes and ornamental turf or turf for sports grounds against Melolontha, Amphimallon, Phyllopertha, Cetonia and Serica(d)Treatment of sugar beet, potatoes, strawberries, carrots and ornamentals against Agrotis and Euxoa(e)Treatment of cereals against Tipula |5.Endrin | (a)As an acaricide on cyclamen and on strawberry propagating material(b)Treatment against Arvicola terrestris L. in orchards without subcultivation |6.HCH containing less than 99·0 % of the gamma isomer | |7.Heptachlor | Treatmentat their preparation stage of beet seed against Atomaria linearis, Agriotes spec., Myriapoda and Collembola |8.Hexachlorobenzene | |--------------------------------------------------


Avis juridique important

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32002L0013

Directive 2002/13/EC of the European Parliament and of the Council of 5 March 2002 amending Council Directive 73/239/EEC as regards the solvency margin requirements for non-life insurance undertakings

Official Journal L 077 , 20/03/2002 P. 0017 - 0022

Directive 2002/13/EC of the European Parliament and of the Councilof 5 March 2002amending Council Directive 73/239/EEC as regards the solvency margin requirements for non-life insurance undertakingsTHE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 47(2) and Article 55 thereof,Having regard to the proposal from the Commission(1),Having regard to the opinion of the Economic and Social Committee(2),Acting in accordance with the procedure laid down in Article 251 of the Treaty(3),Whereas:(1) The financial services action plan, as endorsed by the European Council meetings in Cologne on 3 and 4 June 1999 and in Lisbon on 23 and 24 March 2000, recognises the importance of the solvency margin for insurance undertakings to protect policyholders in the single market by ensuring that insurance undertakings have adequate capital requirements in relation to the nature of their risks.(2) First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of direct insurance other than life assurance(4) requires insurance undertakings to have solvency margins.(3) The requirement that insurance undertakings establish, over and above the technical provisions to meet their underwriting liabilities, a solvency margin to act as a buffer against adverse business fluctuations is an important element in the system of prudential supervision for the protection of insured persons and policyholders.(4) The existing solvency margin rules as established by Directive 73/239/EEC have been substantially unchanged by subsequent Community legislation and Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance (third non-life insurance Directive)(5) required the Commission to submit a report to the Insurance Committee set up by Council Directive 91/675/EEC(6), on the need for further harmonisation of the solvency margin.(5) The Commission has prepared that report in the light of the recommendations of the report on the solvency of insurance undertakings prepared by the Conference of the Insurance Supervisory Authorities of the Member States of the European Union.(6) While the report concluded that the simple, robust nature of the current system has operated satisfactorily and is based on sound principles benefiting from wide transparency, certain weaknesses have been identified in specific cases, particularly for sensitive risk profiles.(7) There is a need to simplify and increase the existing minimum guarantee funds, in particular as a result of inflation in claim levels and operational expenses since their original adoption. The thresholds above which the lower percentage rate applies for the determination of the solvency margin requirement on the premiums and claims basis should also be increased accordingly.(8) To avoid major and sharp increases in the amount of the minimum guarantee funds and the thresholds in the future, a mechanism should be established providing for their increase in line with the European index of consumer prices.(9) In specific situations where policyholders' rights are threatened, there is a need for the competent authorities to be empowered to intervene at a sufficiently early stage, but in the exercise of those powers, competent authorities should inform the insurance undertakings of the reasons motivating such supervisory action, in accordance with the principles of sound administration and due process. As long as such a situation exists, the competent authorities should be prevented from certifying that the insurance undertaking has a sufficient solvency margin.(10) In the light of market developments in the nature of reinsurance cover purchased by primary insurers, there is a need for the competent authorities to be empowered to decrease the reduction to the solvency margin requirement in certain circumstances.(11) Where an insurer substantially reduces or ceases the writing of new business, there is a need to establish an adequate solvency margin in respect of the residual liabilities for existing business as reflected by the level of technical provisions.(12) For specific classes of non-life business which are subject to a particularly volatile risk profile, the existing solvency margin requirement should be substantially increased so that the required solvency margin is better matched to the true risk profile of the business.(13) To reflect the impact of differing accounting and actuarial approaches, it is appropriate to make corresponding adjustments to the methodology for the calculation of the solvency margin requirement so that this is calculated in a coherent and consistent manner, thus placing insurance undertakings on an equal footing.(14) This Directive should lay down minimum standards for the solvency margin requirements and home Member States should be able to lay down stricter rules for insurance undertakings authorised by their own competent authorities.(15) Directive 73/239/EEC should be amended accordingly,HAVE ADOPTED THIS DIRECTIVE:Article 1Amendments to Directive 73/239/EECDirective 73/239/EEC is hereby amended as follows:1. in Article 3, paragraph 1 shall be replaced by the following: "1. This Directive shall not apply to mutual associations which fulfil all the following conditions:(a) the articles of association must contain provisions for calling up additional contributions or reducing their benefits;(b) their business does not cover liability risks unless these constitute ancillary cover within the meaning of point C of the Annex or credit and suretyship risks;(c) the annual contribution income for the activities covered by this Directive must not exceed EUR 5 million; and(d) at least half of the contribution income from the activities covered by this Directive must come from persons who are members of the mutual association.This Directive shall not apply to undertakings which fulfil all the following conditions:- the undertaking does not pursue any activity falling within the scope of this Directive other than the one described in class 18 in point A of the Annex,- this activity is carried out exclusively on a local basis and consists only of benefits in kind, and- the total annual income collected in respect of the activity of assistance to persons who get into difficulties does not exceed EUR 200000.Nevertheless, the provisions of this Article shall not prevent a mutual insurance undertaking from applying, or continuing, to be licensed under this Directive";2. Article 16 shall be replaced by the following: "Article 161. Each Member State shall require of every insurance undertaking whose head office is situated in its territory an adequate available solvency margin in respect of its entire business at all times, which is at least equal to the requirements in this Directive.2. The available solvency margin shall consist of the assets of the insurance undertaking free of any foreseeable liabilities, less any intangible items, including:(a) the paid-up share capital or, in the case of a mutual insurance undertaking, the effective initial fund plus any members' accounts which meet all the following criteria:(i) the memorandum and articles of association must stipulate that payments may be made from these accounts to members only in so far as this does not cause the available solvency margin to fall below the required level, or, after the dissolution of the undertaking, if all the undertaking's other debts have been settled;(ii) the memorandum and articles of association must stipulate, with respect to any payments referred to in point (i) for reasons other than the individual termination of membership, that the competent authorities must be notified at least one month in advance and can prohibit the payment within that period;(iii) the relevant provisions of the memorandum and articles of association may be amended only after the competent authorities have declared that they have no objection to the amendment, without prejudice to the criteria stated in points (i) and (ii);(b) reserves (statutory and free) not corresponding to underwriting liabilities;(c) the profit or loss brought forward after deduction of dividends to be paid.The available solvency margin shall be reduced by the amount of own shares directly held by the insurance undertaking.For those insurance undertakings which discount or reduce their technical provisions for claims outstanding to take account of investment income as permitted by Article 60(1)(g) of Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings(7), the available solvency margin shall be reduced by the difference between the undiscounted technical provisions or technical provisions before deductions as disclosed in the notes on the accounts, and the discounted or technical provisions after deductions. This adjustment shall be made for all risks listed in point A of the Annex, except for risks listed under classes 1 and 2. For classes other than 1 and 2, no adjustment need be made in respect of the discounting of annuities included in technical provisions.3. The available solvency margin may also consist of:(a) cumulative preferential share capital and subordinated loan capital up to 50 % of the lesser of the available solvency margin and the required solvency margin, no more than 25 % of which shall consist of subordinated loans with a fixed maturity, or fixed-term cumulative preferential share capital, provided in the event of the bankruptcy or liquidation of the insurance undertaking, binding agreements exist under which the subordinated loan capital or preferential share capital ranks after the claims of all other creditors and is not to be repaid until all other debts outstanding at the time have been settled.Subordinated loan capital must also fulfil the following conditions:(i) only fully paid-up funds may be taken into account;(ii) for loans with a fixed maturity, the original maturity must be at least five years. No later than one year before the repayment date the insurance undertaking must submit to the competent authorities for their approval a plan showing how the available solvency margin will be kept at or brought to the required level at maturity, unless the extent to which the loan may rank as a component of the available solvency margin is gradually reduced during at least the last five years before the repayment date. The competent authorities may authorise the early repayment of such loans provided application is made by the issuing insurance undertaking and its available solvency margin will not fall below the required level;(iii) loans the maturity of which is not fixed must be repayable only subject to five years' notice unless the loans are no longer considered as a component of the available solvency margin or unless the prior consent of the competent authorities is specifically required for early repayment. In the latter event the insurance undertaking must notify the competent authorities at least six months before the date of the proposed repayment, specifying the available solvency margin and the required solvency margin both before and after that repayment. The competent authorities shall authorise repayment only if the insurance undertaking's available solvency margin will not fall below the required level;(iv) the loan agreement must not include any clause providing that in specified circumstances, other than the winding-up of the insurance undertaking, the debt will become repayable before the agreed repayment dates;(v) the loan agreement may be amended only after the competent authorities have declared that they have no objection to the amendment;(b) securities with no specified maturity date and other instruments, including cumulative preferential shares other than those mentioned in point (a), up to 50 % of the lesser of the available solvency margin and the required solvency margin for the total of such securities and the subordinated loan capital referred to in point (a) provided they fulfil the following:(i) they may not be repaid on the initiative of the bearer or without the prior consent of the competent authority;(ii) the contract of issue must enable the insurance undertaking to defer the payment of interest on the loan;(iii) the lender's claims on the insurance undertaking must rank entirely after those of all non-subordinated creditors;(iv) the documents governing the issue of the securities must provide for the loss-absorption capacity of the debt and unpaid interest, while enabling the insurance undertaking to continue its business;(v) only fully paid-up amounts may be taken into account.4. Upon application, with supporting evidence, by the undertaking to the competent authority of the home Member State and with the agreement of that competent authority, the available solvency margin may also consist of:(a) one half of the unpaid share capital or initial fund, once the paid-up part amounts to 25 % of that share capital or fund, up to 50 % of the lesser of the available solvency margin and the required solvency margin;(b) in the case of mutual or mutual-type association with variable contributions, any claim which it has against its members by way of a call for supplementary contribution, within the financial year, up to one half of the difference between the maximum contributions and the contributions actually called in, and subject to a limit of 50 % of the lesser of the available solvency margin and the required solvency margin. The competent national authorities shall establish guidelines laying down the conditions under which supplementary contributions may be accepted;(c) any hidden net reserves arising out of the valuation of assets, in so far as such hidden net reserves are not of an exceptional nature.5. Amendments to paragraphs 2, 3 and 4 to take into account developments that justify a technical adjustment of the elements eligible for the available solvency margin, shall be adopted in accordance with the procedure laid down in Article 2 of Council Directive 91/675/EEC(8).";3. the following Article shall be inserted: "Article 16a1. The required solvency margin shall be determined on the basis either of the annual amount of premiums or contributions, or of the average burden of claims for the past three financial years.In the case, however, of insurance undertakings which essentially underwrite only one or more of the risks of credit, storm, hail or frost, the last seven financial years shall be taken as the reference period for the average burden of claims.2. Subject to Article 17, the amount of the required solvency margin shall be equal to the higher of the two results as set out in paragraphs 3 and 4.3. The premium basis shall be calculated using the higher of gross written premiums or contributions as calculated below, and gross earned premiums or contributions.Premiums or contributions in respect of the classes 11, 12 and 13 listed in point A of the Annex shall be increased by 50 %.The premiums or contributions (inclusive of charges ancillary to premiums or contributions) due in respect of direct business in the last financial year shall be aggregated.To this sum there shall be added the amount of premiums accepted for all reinsurance in the last financial year.From this sum there shall then be deducted the total amount of premiums or contributions cancelled in the last financial year, as well as the total amount of taxes and levies pertaining to the premiums or contributions entering into the aggregate.The amount so obtained shall be divided into two portions, the first portion extending up to EUR 50 million, the second comprising the excess; 18 % and 16 % of these portions respectively shall be calculated and added together.The sum so obtained shall be multiplied by the ratio existing in respect of the sum of the last three financial years between the amount of claims remaining to be borne by the undertaking after deduction of amounts recoverable under reinsurance and the gross amount of claims; this ratio may in no case be less than 50 %.With the approval of the competent authorities, statistical methods may be used to allocate the premiums or contributions in respect of the classes 11, 12 and 13.4. The claims basis shall be calculated, as follows, using in respect of the classes 11, 12 and 13 listed in point A of the Annex, claims, provisions and recoveries increased by 50 %.The amounts of claims paid in respect of direct business (without any deduction of claims borne by reinsurers and retrocessionaires) in the periods specified in paragraph 1 shall be aggregated.To this sum there shall be added the amount of claims paid in respect of reinsurances or retrocessions accepted during the same periods and the amount of provisions for claims outstanding established at the end of the last financial year both for direct business and for reinsurance acceptances.From this sum there shall be deducted the amount of recoveries effected during the periods specified in paragraph 1.From the sum then remaining, there shall be deducted the amount of provisions for claims outstanding established at the commencement of the second financial year preceding the last financial year for which there are accounts, both for direct business and for reinsurance acceptances. If the period of reference established in paragraph 1 equals seven years, the amount of provisions for claims outstanding established at the commencement of the sixth financial year preceding the last financial year for which there are accounts shall be deducted.One-third, or one-seventh, of the amount so obtained, according to the period of reference established in paragraph 1, shall be divided into two portions, the first extending up to EUR 35 million and the second comprising the excess; 26 % and 23 % of these portions respectively shall be calculated and added together.The sum so obtained shall be multiplied by the ratio existing in respect of the sum of the last three financial years between the amount of claims remaining to be borne by the undertaking after deduction of amounts recoverable under reinsurance and the gross amount of claims; this ratio may in no case be less than 50 %.With the approval of the competent authorities, statistical methods may be used to allocate the claims, provisions and recoveries in respect of the classes 11, 12 and 13. In the case of the risks listed under class 18 in point A of the Annex, the amount of claims paid used to calculate the claims basis shall be the costs borne by the insurance undertaking in respect of assistance given. Such costs shall be calculated in accordance with the national provisions of the home Member State.5. If the required solvency margin as calculated in paragraphs 2, 3 and 4 is lower than the required solvency margin of the year before, the required solvency margin shall be at least equal to the required solvency margin of the year before multiplied by the ratio of the amount of the technical provisions for claims outstanding at the end of the last financial year and the amount of the technical provisions for claims outstanding at the beginning of the last financial year. In these calculations technical provisions shall be calculated net of reinsurance but the ratio may in no case be higher than 1.6. The fractions applicable to the portions referred to in the sixth subparagraph of paragraph 3 and the sixth subparagraph of paragraph 4 shall each be reduced to a third in the case of health insurance practised on a similar technical basis to that of life assurance, if(a) the premiums paid are calculated on the basis of sickness tables according to the mathematical method applied in insurance;(b) a provision is set up for increasing age;(c) an additional premium is collected in order to set up a safety margin of an appropriate amount;(d) the insurance undertaking may cancel the contract before the end of the third year of insurance at the latest;(e) the contract provides for the possibility of increasing premiums or reducing payments even for current contracts";4. Article 17 shall be replaced by the following: "Article 171. One third of the required solvency margin as specified in Article 16a shall constitute the guarantee fund. This fund shall consist of the items listed in Article 16(2), (3) and, with the agreement of the competent authority of the home Member State, (4)(c).2. The guarantee fund may not be less than EUR 2 million. Where, however, all or some of the risks included in one of the classes 10 to 15 listed in point A of the Annex are covered, it shall be EUR 3 million.Any Member State may provide for a one-fourth reduction of the minimum guarantee fund in the case of mutual associations and mutual-type associations";5. the following Article shall be inserted: "Article 17a1. The amounts in euro as laid down in Article 16a (3) and (4) and Article 17(2) shall be reviewed annually starting 20 September 2003 in order to take account of changes in the European index of consumer prices comprising all Member States as published by Eurostat.The amounts shall be adapted automatically by increasing the base amount in euro by the percentage change in that index over the period between the entry into force of this Directive and the review date and rounded up to a multiple of EUR 100000.If the percentage change since the last adaptation is less than 5 %, no adaptation shall take place.2. The Commission shall inform annually the European Parliament and the Council of the review and the adapted amounts referred to in paragraph 1;";6. in Article 20(2), the term "Article 16(3)" shall be replaced by the term "Article 16a";7. the following Article shall be inserted: "Article 20a1. Member States shall ensure that the competent authorities have the power to require a financial recovery plan for those insurance undertakings where competent authorities consider that policyholders' rights are threatened. The financial recovery plan shall as a minimum include particulars or proof concerning for the next three financial years:(a) estimates of management expenses, in particular current general expenses and commissions;(b) a plan setting out detailed estimates of income and expenditure in respect of direct business, reinsurance acceptances and reinsurance cessions;(c) a forecast balance sheet;(d) estimates of the financial resources intended to cover underwriting liabilities and the required solvency margin;(e) the overall reinsurance policy.2. Where policyholders' rights are threatened because the financial position of the undertaking is deteriorating, Member States shall ensure that the competent authorities have the power to oblige insurance undertakings to have a higher required solvency margin, in order to ensure that the insurance undertaking is able to fulfil the solvency requirements in the near future. The level of this higher required solvency margin shall be based on the financial recovery plan referred to in paragraph 1.3. Member States shall ensure that the competent authorities have the power to revalue downwards all elements eligible for the available solvency margin, in particular, where there has been a significant change in the market value of these elements since the end of the last financial year.4. Member States shall ensure that the competent authorities have the power to decrease the reduction, based on reinsurance, to the solvency margin as determined in accordance with Article 16a where:(a) the nature or quality of reinsurance contracts has changed significantly since the last financial year;(b) there is no or an insignificant risk transfer under the reinsurance contracts.5. If the competent authorities have required a financial recovery plan for the insurance undertaking in accordance with paragraph 1, they shall refrain from issuing a certificate in accordance with Article 10(3), second subparagraph of this Directive, Article 16(1)(a) of Council Directive 88/357/EEC (second non-life insurance Directive)(9) and Article 12(2) of Council Directive 92/49/EEC (third non-life insurance Directive)(10), as long as they consider that policyholders rights are threatened within the meaning of paragraph 1."Article 2Transitional period1. Member States may allow insurance undertakings which at the entry into force of this Directive provide insurance in their territories in one or more of classes referred to in the Annex to Directive 73/239/EEC, a period of five years, commencing with the date of entry into force of this Directive, in order to comply with the requirements set out in Article 1 of this Directive.2. Member States may allow any undertakings referred to in paragraph 1, which upon the expiry of the five-year period have not fully established the required solvency margin, a further period not exceeding two years in which to do so provided that such undertakings have, in accordance with Article 20 of Directive 73/239/EEC, submitted for the approval of the competent authorities the measures which they propose to take for such purpose.Article 3Transposition1. Member States shall adopt by 20 September 2003 at the latest the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith inform the Commission thereof.When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such a reference shall be laid down by the Member States.2. Member States shall provide that the measures referred to in paragraph 1 shall first apply to the supervision of accounts for financial years beginning on 1 January 2004 or during that calendar year.3. Member States shall communicate to the Commission the main provisions of national law which they adopt in the field covered by this Directive.4. Not later than 1 January 2007 the Commission shall submit to the European Parliament and the Council a report on the application of this Directive and, if necessary, on the need for further harmonisation. The report shall indicate how Member States have made use of the possibilities in this Directive, and, in particular, whether the discretionary powers afforded to the national supervisory authorities have resulted in major supervisory differences in the single market.Article 4Entry into forceThis Directive shall enter into force on the day of its publication in the Official Journal of the European Communities.Article 5AddresseesThis Directive is addressed to the Member States.Done at Brussels, 5 March 2002.For the European ParliamentThe PresidentP. CoxFor the CouncilThe PresidentR. De Rato Y Figaredo(1) OJ C 96 E, 27.3.2001, p. 129.(2) OJ C 193, 10.7.2001, p. 16.(3) Opinion of the European Parliament of 4 July 2001 (not yet published in the Official Journal) and Decision of the Council of 14 February 2002.(4) OJ L 228, 16.8.1973, p. 3. Directive as last amended by Directive 2000/26/EC of the European Parliament and of the Council (OJ L 181, 20.7.2000, p. 65).(5) OJ L 228, 11.8.1992, p. 1. Directive as last amended by Directive 2000/64/EC of European Parliament and of the Council (OJ L 290, 17.11.2000, p. 27).(6) OJ L 374, 31.12.1991, p. 32.(7) OJ L 374, 31.12.1991, p. 7.(8) OJ L 374, 31.12.1991, p. 32.(9) OJ L 172, 4.7.1988, p. 1. Directive as last amended by Directive 2000/26/EC of the European Parliament and of the Council (OJ L 181, 20.7.2000, p. 65).(10) OJ L 228, 11.8.1992, p. 1. Directive as last amended by Directive 2000/64/EC of the European Parliament and of the Council (OJ L 290, 17.11.2000, p. 27).


Avis juridique important

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31990L0604

Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus

Official Journal L 317 , 16/11/1990 P. 0057 - 0059 Finnish special edition: Chapter 17 Volume 1 P. 0105  Swedish special edition: Chapter 17 Volume 1 P. 0105

*****COUNCIL  DIRECTIVE  of 8 November 1990  amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus  (90/604/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 54 thereof,  Having regard to the proposal from the Commission (1),  In cooperation with the European Parliament (2),  Having regard to the opinion of the Economic and Social Committee (3),  Whereas the harmonization of the national provisions concerning the presentation and content of annual accounts and of the annual report, the valuation methods and the publication of these documents as concerns, in particular, public and private limited liability companies was the subject of Directive 78/660/EEC (4), as last amended by the Act of Accession of Spain and Portugal;  Whereas the administrative procedures imposed on small and medium-sized undertakings should be simplified in accordance with the Council resolution of 3 November 1986 on the action programme for small and medium-sized undertakings (SMUs) (5) and the Council resolution of 30 June 1988 on the improvement of the business environment and action to promote the development of enterprises, especially small and medium-sized enterprises in the Community (6), which calls more especially for a substantial simplification of the obligations arising from Directive 78/660/EEC;  Whereas, on the basis of Article 53 (2) of Directive 78/660/EEC, it is appropriate that a second review of the thresholds defining small and medium-sized undertakings should be carried out;  Whereas the derogations as regards establishment, audit and publication of accounts which Member States may provide for under Directive 78/660/EEC should be increased as far as small companies are concerned;  Whereas Member States should be afforded the possibility of allowing companies not to include in the notes to the accounts certain information concerning remuneration granted to members of the company's administrative or management body where such information enables the position of a given member of such bodies to be identified;  Whereas it is also appropriate to enable Member States to render less stringent the obligations imposed on small companies as regards the drawing up and publication of the notes to the accounts; whereas Member States should be able to exempt such companies from the obligation to supply, in the notes to the accounts, certain data which may be deemed of less importance for small companies; whereas, with the same interests in view, Member States should have the possibility of exempting such companies from the obligation to draw up an annual report providing they include, in the notes to the accounts, the data referred to in Article 22 (2) of Directive 77/91/EEC (7) concerning the acquisition of own shares;  Whereas it is important to promote European monetary integration by allowing companies, at least, to publish their accounts in ecus; whereas this is simply an additional facility which does not change the position of companies which can at present already draw up and publish accounts in ecus; whereas, on this point, the provisions of Directives 78/660/EEC and 83/349/EEC (1), as amended by the Act of Accession of Spain and Portugal should be clarified by obliging companies which have recourse to this facility to indicate the conversion rate used in the notes to the accounts,  HAS ADOPTED THIS DIRECTIVE:  Article 1  Article 11 of Directive 78/660/EEC is hereby amended as follows:  1. 'balance sheet total: ECU 1 550 000' is hereby replaced by 'balance sheet total: ECU 2 000 000';  2. 'net turnover: ECU 3 200 000' is hereby replaced by 'net turnover: ECU 4 000 000';  3. the following paragraph is hereby added:  'Member States may waive the application of Article 15 (3) (a) and (4) to the abridged balance sheet'.  The revision of the above amounts in ecus shall constitute the second five-yearly revision provided for in Article 53 (2) of Directive 78/660/EEC.  Article 2  Article 27 of Directive 78/660/EEC is hereby amended as follows:  1. 'balance sheet total: ECU 6 200 000' is hereby replaced by 'balance sheet total: ECU 8 000 000';  2. 'net turnover: ECU 12 800 000' is hereby replaced by 'net turnover: ECU 16 000 000'.  The revision of the above amounts in ecus shall constitute the second five-yearly revision provided for in Article 53 (2) of Directive 78/660/EEC.  Article 3  Article 53 (1) of Directive 78/660/EEC shall be replaced by the following:  '1. For the purposes of this Directive, the ecu shall be that defined in Regulation (EEC) No 3180/78 (*), as amended by Regulation (EEC) No 2626/84 (**), and by Regulation (EEC) No 1971/89 (***).  The equivalent in national currency shall be that applying on 8 November 1990.  (*) OJ No L 379, 30. 12. 1978, p. 1.  (**) OJ No L 247, 16. 9. 1984, p. 1.  (***) OJ No L 189, 4. 7. 1989, p. 1.'  Article 4  The following paragraph is hereby added to Article 43 of Directive 78/660/EEC:  '3. Member States may waive the requirement to provide the information referred to in paragraph 1 point 12 where such information makes it possible to identify the position of a specific member of such a body.'  Article 5  Article 44 of Directive 78/660/EEC is hereby replaced by the following:  'Article 44  1. Member States may permit companies covered by Article 11 to draw up abridged notes on their accounts without the information prescribed in Article 43 (1) points 5 to 12. However, the notes must disclose the information prescribed in Article 43 (1) point 6 in total for all the items concerned.  2. Member States may also permit the companies referred to in paragraph 1 to be exempted from the obligation to disclose in the notes on their accounts the information prescribed in Article 15 (3) (a) and (4), Articles 18, 21 and 29 (2), the second subparagraph of Article 30, Article 34 (2), Article 40 (2) and the second subparagraph of Article 42.  3. Article 12 shall apply.'  Article 6  The following paragraph is hereby added to Article 46 of Directive 78/660/EEC;  '3. Member States may waive the obligation on companies covered by Article 11 to prepare annual reports, provided that the information referred to in Article 22 (2) of Directive 77/91/EEC concerning the acquisition by a company of its own shares is given in the notes to their accounts.'  Article 7  Article 47 (2) (b) of Directive 78/660/EEC is hereby replaced by the following:  '(b) abridged notes on their accounts in accordance with Article 44.'  Article 8  The following Article is hereby inserted in Directive 78/660/EEC:  'Article 50a  Annual accounts may be published in the currency in which they were drawn up and in ecus, translated at the exchange rate prevailing on the balance sheet date. That rate shall be disclosed in the notes on the accounts.'  Article 9  The following Article is hereby inserted in Directive 83/349/EEC:  'Article 38a  Consolidated accounts may be published in the currency in which they were drawn up and in ecus, translated at the exchange rate prevailing on the consolidated balance sheet date. That rate shall be disclosed in the notes on the accounts.'  Article 10  1. Member States shall bring into force the laws, regulations and administrative provisions necessary for them to comply with this Directive by 1 January 1993. They shall forthwith inform the Commission thereof.  2. Member States may provide that this Directive shall only apply for the first time to accounts for the financial year beginning on 1 January 1995 or during the calendar year 1995.  3. Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive.  Article 11  This Directive is addressed to the Member States.  Done at Brussels, 8 November 1990.  For the Council  The President  P. ROMITA  (1) OJ No C 287, 11. 11. 1986, p. 5;  OJ No C 318, 20. 12. 1989, p. 12.  (2) OJ No C 158, 26. 6. 1989, p. 257;  Decision of 24 October 1990 (not yet published in the Official Journal).  (3) OJ No C 139, 5. 6. 1989, p. 42.  (4) OJ No L 222, 14. 8. 1978, p. 11.  (5) OJ No C 287, 14. 11. 1986, p. 1.  (6) OJ No C 197, 27. 7. 1988, p. 6.  (7) OJ No L 26, 31. 1. 1977, p. 1.  (1) OJ No L 193, 18. 7. 1983, p. 1.