Avis juridique important

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31990L0656

Council Directive 90/656/EEC of 4 December 1990 on the transitional measures applicable in Germany with regard to certain Community provisions relating to the protection of the environment

Official Journal L 353 , 17/12/1990 P. 0059 - 0064 Finnish special edition: Chapter 15 Volume 10 P. 0019  Swedish special edition: Chapter 15 Volume 10 P. 0019

COUNCIL DIRECTIVE of 4 December 1990 on the transitional measures applicable in Germany with regard to certain Community provisions relating to the protection of the environment (90/656/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES,    Having regard to the Treaty establishing the European Economic Community, and in particular Article 130 s 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 the European Economic Community has adopted a set of rules concerning the protection of the environment;    Whereas, from the date of German unification onwards, Community law will be fully applicable to the territory of the former German Democratic Republic;    Whereas, however, it is necessary to take account of the particular situation in that territory as regards the state of the environment;    Whereas, to this end, it is necessary to allow Germany to lay down a specific time limit within which certain rules in force in that territory must be brought into conformity with Community law;    Whereas the derogations provided for in that connection must be temporary and cause the least possible disturbance to the functioning of the common market, and in particular to conditions of competition; whereas these derogations do not apply to new  installations;    Whereas the state of the environment in the territory of the former German Democratic Republic calls for considerable improvement in order to comply with the quality standards, limit values and other environmental protection requirements laid down in  Community legislation;   Whereas the time needed for adjustment depends both on the situation in that territory and on the measures required in order to comply with Community requirements; whereas the time limits cannot therefore be determined in a uniform manner;   Whereas the measures to be taken in the various fields covered by this Directive often call not only for changes in production but also for the construction of new installations; whereas these measures presuppose the existence of an appropriate  administrative structure and the establishment of networks for measuring and monitoring; whereas, as a result, a period of several years must be envisaged in order to arrive at a situation which complies with Community law in the environmental field;  Whereas information on the rules in force and on the state of the environment in the territory of the former German Democratic Republic is insufficient to permit the type of adjustment or the extent of the derogations to be definitively established;  whereas, in order to allow for changes in the situation, a simplified procedure must be laid down, in accordance wiht the third indent of Article 145 of the Treaty,  HAS ADOPTED THIS DIRECTIVE:     Article 1  Quality of surface water 1.  By way of derogation from Directive 75/440/EEC(4) and Directive 79/869/EEC(5), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, that the quality standards for  surface water and the methods of measurement and frequencies of sampling and analysis laid down in those Directives must be complied with by 31 December 1995 at the latest.  2.  The Federal Republic of Germany shall submit to the Commission, no later than 31 December 1992, an improvement plan describing how the objectives in the Directives referred to in paragraph 1 are to be achieved within the prescribed time limits.   Article 2  Quality of bathing water By way of derogation from Directive 76/160/EEC(6), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, that the obligations arising out of that Directive must be complied  with by 31 December 1993 at the latest.   Article 3  Discharges of dangerous substances 1.  By way of derogation from Directive 76/464/EEC(7), Directive 82/176/EEC(8), Directive 83/513/EEC(9), Directive 84/156/EEC(10), Directive 84/491/EEC(11), Directive 86/280/EEC(12) and Directive 88/347/EEC(13), the Federal Republic of Germany shall be  authorized to apply, in respect of the territory of the former German Democratic Republic, the provisions laid down in the said Directives to industrial installations which, on the date of German unification, are located in that territory, from 31  December 1992 at the latest.    2.  An existing plant whose capacity for handling the substances is significantly increased is considered to be a new plant within the meaning of Article 2 (g) of Directive 86/280/EEC.    3.  As regards Directive 86/280/EEC, paragraphs 1 and 2 above shall apply only in respect of the substances listed in Annex II thereto.    4.  The special programmes provided for in Article 4 of Directive 84/156/EEC and Article 5 of Directive 86/280/EEC shall be drawn up and put into effect by 31 December 1992 at the latest.   Article 4  Quality of fish-farming waters By way of derogation from Directive 78/659/EEC(14), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, that the obligations arising out of the said Directive must be  complied with as from 31 December 1992 at the latest.   Article 5  Wild birds By way of derogation from Directive 79/409/EEC(15), the Federal Republic of Germany shall be authorized to undertake, for the territory of the former German Democratic Republic, the protection measures resulting from the obligations of Articles 3 and 4  of the said Directive, by 31 December 1992 at the latest.    Within six months of the date of German unification, the Federal Republic of Germany shall identify those territories which it proposes to classify as Special Protection Areas.    In anticipation of the entry into force of the protection measures under Articles 3 and 4 of the said Directive, the Federal Republic of Germany shall ensure that the conservation value of these territories will not be affected by the intervention of  public authorities.   Article 6  Protection of groundwater against pollution 1.  By way of derogation from Directive 80/68/EEC(16), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, that the obligations arising out of the said Directive  concerning the discharge of substances in Lists I and II as they stand on the date of unification must be complied with by 31 December 1995 at the latest.  2.  The inventories of authorizations referred to in Article 15 of Directive 80/68/EEC must be completed as soon as possible and in any event by the end of the period provided for in paragraph 1 above.    3.  The Federal Republic of Germany shall submit to the Commission, no later than 31 December 1992, a programme for improving the groundwater referred to in this Article containing the measures needed to prevent the introduction of substances in List  I and limit the introduction of substances in List II as set out in Directive 80/68/EEC into such water.   Article 7  Quality of water intended for human consumption 2.  By way of derogation from Directive 80/778/EEC(17),  the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, that the obligations arising out of the said Directive must be complied with by 31 December 1995 at the latest.  However, the Federal Republic of Germany shall endeavour to attain this objective from 31 December ()1991. If the quality standards provided for in Directive 80/778/EEC have not been met by that date, the Federal Republic of Germany shall immediately submit to the Commission all the relevant information together with an improvement plan describing  how compliance with the standards in the Directive is to be ensured by 31 December 1995 at the latest.   Article 8  Air quality values for sulphur dioxide and suspended particulates 1.  By way of derogation from Directive 80/779/EEC(18), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, with regard to that Directive, that:  the obligations laid down in Article 3 (1) must be complied with by 31 December 1991 at the latest,  the obligations laid down in Article 3 (2) to be met by 1 October 1982 and 1 April 1986 respectively must be complied with by 31 December 1991 and 31 December 1995 at the latest.   Article 9  Major-accident hazards 1.  By way of derogation from directive 82/501/EEC(19), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, that the obligations arising out of the said Directive must be  complied with, as regards the industrial activities which are performed there on the date of German unification, by 1 July 1992 at the latest.    2.  As regards the industrial activities referred to in paragraph 1, the Federal Republic of Germany shall be authorized to provide that the supplementary declaration referred to in Article 9 (4) of Directive 82/501/EEC and in Article 2 (2) of  Directive 87/216/EEC(20) must be submitted to the competent authority no later than 1 July 1994.   Article 10  Lead in the air By way of derogation from Directive 82/884/EEC(21), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, with regard to the said Directive, that:  the obligation laid down in Article 3 (1) must be complied with by 31 December 1991 at the latest,  the obligation to inform the Commission laid down in Article 3 (2) must be complied with by 31 December 1991 at the latest,   () the obligation laid down in the first sentence of Article 3 (3) to forward to the Commission plans for the progressive improvement of air quality must be complied with by 31 December 1992 at the latest,    the obligation laid down in the third sentence of Article 3 (3) to achieve the limit values fixed in the Directive must be complied with by 1 July 1994 at the latest.   Article 11  Air pollution from industrial plants By way of derogation from Directive 84/360/EEC(22), the Federal Republic of Germany shall be authorized to lay down, in respect of the territory of the former German Democratic Republic, that the date taken into consideration in Article 2 (3) of that  Directive for the definition of existing plants should be that of German unification.   Article 12  Air quality standards for nitrogen dioxide By way of derogation from Directive 85/203/EEC(23), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, with regard to the said Directive, that:    the obligation to achieve the limit value for concentrations of nitrogen dioxide in the air laid down in Article 3 (1) must be complied with by 31 December 1991 at the latest,    the deadlines laid down in Article 3 (2) shall be extended to 31 December 1991 at the latest,    the deadline for forwarding the improvement plans provided for in the first sentence of the second subparagraph of Article 3 (2) shall be fixed at 31 December 1992 at the latest,    the maximum period set out at the end of Article 3 (2) shall be extended to 31 December 1995 at the latest.   Article 13  Disposal of waste oils By way of derogation from Directive 87/101/EEC(24), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, with regard to that Directive, that the date taken into  consideration in Article 3 should be that of German unification.   Article 14  Pollution by asbestos By way of derogation from Directive 87/217/EEC(25), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, with regard to the said Directive, that:    the obligations laid down in Article 14 (1) must be complied with by 31 December 1991 at the latest,    the obligations laid down in Article 14 (2) must be complied with by 30 June 1993 at the latest.   Article 15  Limitation of pollution from large combustion plants 1.  By way of derogation from Directive 88/609/EEC(26), the Federal Republic of Germany shall be authorized to provide, in respect of the territory of the former German Democratic Republic, with regard to that Directive, that:    in Article 2 (9) and (10) the date of 1 July 1987 shall be replaced by 1 July 1990,    in Article 3 (1) the date of 1 July 1990 for drawing up programmes for reducing emissions shall be replaced by 1 July 1992.    2.  In Annex I to Directive 88/609/EEC, the reference to Germany shall be amended as follows:   ' 0123456789 Member State199319982003199319982003199319982003 Germany5 0003 000 (3)2 0001 500-40 (3)-60-70(3)-- (3)Germany must comply with the value shown under this heading from 1 January 1996 onwards.' 3.  In Annex II to Directive 88/609/EEC, the reference to Germany shall be amended as follows:   ' 0123456 Member State199319981993199819931998 Germany1 090872 (4)654-20-40-- (4)Germany must comply with the value shown under this heading from 1 January 1996 onwards.' Article 16  Waste 1.  By way of derogation from Article 8 of Directive 75/442/EEC(27) and Article 9 of Directive 78/319/EEC(28), the Federal Republic of Germany shall be authorized, except in the case of new installations, to take the measures necessary to ensure compliance with these obligations in the territory of the former German Democratic Republic by 31 December 1995 at the latest.  2.  The Federal Republic of Germany shall submit to the Commission no later than 31 December 1991 improvement plans which conform to the requirements laid down in Article 6 of Directive 75/442/EEC and Article 12 of Directive 78/319/EEC and which enable  the deadline referred to in paragraph 1 to be met.   Article 17  Information The Federal Republic of Germany shall forthwith inform the Commission of the measures taken pursuant to Articles 1 to 16, which the Commission shall communicate to the other Member States and to the European Parliament.   Article 18  1.  Adjusting measures to fill obvious loopholes and to make technical adjustments to those provided for in this Directive may be adopted.    2.  Adjusting measures must be designed to ensure coherent application of Community rules in the sector covered by this Directive in the territory of the former German Democratic Republic, with due regard for the specific circumstances in that  territory and the special difficulties involved in the application of those rules.    They must be consistent with the principles of those rules and be closely related to one of the derogations provided for by this Directive.    3.  The measures referred to in paragraph 1 may be adopted as follows:    as regards Article 1, in accordance with the procedure provided for in Article 11 of Directive 79/869/EEC,    as regards Article 2, in accordance with the procedure provided for in Article 11 of Directive 76/160/EEC,    as regards Article 4, in accordance with the procedure provided for in Article 14 of Directive 78/659/EEC,    as regards Article 5, in accordance with the procedure provided for in Article 17 of Directive 79/409/EEC,    as regards Article 7, in accordance with the procedure provided for in Article 15 of Directive 80/778/EEC,    as regards Article 8, in accordance with the procedure provided for in Article 14 of Directive 80/779/EEC,    as regards Article 9, in accordance with the procedure provided for in Article 16 of Directive 82/501/EEC,   as regards Article 10, in accordance with the procedure provided for in Article 11 of Directive 82/884/EEC,    as regards Article 12, in accordance with the procedure provided for in Article 14 of Directive 85/203/EEC,    as regards Article 14, in accordance with the procedure provided for in Article 12 of Directive 87/217/EEC,    as regards Article 16, in accordance with the procedure provided for in Article 19 of Directive 78/319/EEC,    4.  For cases not covered by the procedures provided for in paragraph 3, the measures referred to in paragraph 1 may be adopted in accordance with the following procedure after convening an ad hoc committee composed of representatives of the Member  States and chaired by a representative of the Commission.    The representative of the Commission shall submit to the Committee a draft of the measures to be taken. The Committee shall deliver its opinion of the draft within a time limit which the Chairman may lay down according to the urgency of the matter.    The opinion shall be delivered by the majority laid down in Article 148 (2) of the Treaty in the case of decisions which the Council is required to adopt on a proposal from the Commission. The votes of the representatives of the Member States within  the Committee shall be weighted in the manner set out in that Article. The Chairman shall not vote.    The Commission shall adopt the measures envisaged if they are in accordance with the opinion of the Committee.    If the measures envisaged are not in accordance with the opinion of the Committee, or if no opinion is delivered, the Commission shall, without delay, submit to the Council a proposal relating to the measures to be taken. The Council shall act by a  qualified majority.  If, on the expiry of three months from the date of referral to the Council, the Council has not acted, the proposed measures shall be adopted by the Commission.    5.  The adjusting measures referred to in paragraph 1 and 2 may not be adopted after the deadlines laid down in this Directive for full application of the respective Directives. They shall not apply beyond those dates. The supplementary measures  allowed under this Article may be adopted only until 31 December 1992; they shall not apply after the deadlines laid down in this Directive for full application of the respective Directives or, in the absence of such deadlines, after 31 December 1995 at  the latest.   6.  Where it proves essential to postpone a time limit laid down in this Directive for application of a derogation, the date in question may be postponed in accordance with the procedure laid down in paragraphs 3 or 4, but not beyond 31 December 1995.     7.  Any Member State may refer any difficulties to the Commission. The Commission shall, as a matter of urgency, examine the question and submit its conclusions, possibly accompanied by appropriate measures.   Article 19  This Directive is addressed to the Member States.    Done at Brussels, 4 December 1990.    For the Council The President G. DE MICHELIS   (1) OJ No L 263, 26. 6. 1990, p. 42 as amended on 25. Oktober 1990 and 28 November 1990.  (2)Opinion delivered on 21 November 1990 (not yet published in the Official Journal).  (3)Opinion delivered on 20 November 1990 (not yet published in the Official Journal).  (4)OJ No L 194, 25. 7. 1975, p. 34.  (5)OJ No L 271, 29. 10. 1979, p. 44.  (6) OJ No L 31, 5. 2. 1976, p. 1.  (7) OJ No L 129, 18. 5. 1976, p. 23.  (8) OJ No L 81, 27. 3. 1982, p. 29.  (9) OJ No L 291, 24. 10. 1983, p. 1.  (10) OJ No L 74, 17. 3. 1984, p. 49.  (11) OJ No L 274, 17. 10. 1984, p. 11.  (12) OJ No L 181, 4. 7. 1986, p. 16.  (13) OJ No L 158, 25. 5. 1988, p. 35.  (14)OJ No L 222, 14. 8. 1978, p. 1.  (15)OJ No L 103, 25. 4. 1979, p. 1.  (16)OJ No L 20, 26. 1. 1980, p. 43.  (17)OJ No L 229, 30. 8. 1980, p. 11.  (18) OJ No L 229, 30. 8. 1980, p. 30.  (19)OJ No L 230, 5. 8. 1982, p. 1.  (20) OJ No L 85, 28. 3. 1987, p. 36.  (21) OJ No L 378, 31. 12. 1982, p. 15.  (22)OJ No L 188, 26. 7. 1984, p. 20.  (23)OJ No L 87, 27. 3. 1985, p. 1.  (24)OJ No L 42, 11. 1. 1987, p. 43.  (25)OJ No L 85, 28. 3. 1987, p. 40.  (26)OJ No L 336, 7. 12. 1988, p. 1.  (27)OJ No L 194, 25. 7. 1975, p. 39.  (28)OJ No L 84, 31. 3. 1978, p. 43.


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31974L0647

Council Directive 74/647/EEC of 9 December 1974 on control of carnation leaf-rollers

Official Journal L 352 , 28/12/1974 P. 0041 - 0042 Finnish special edition: Chapter 3 Volume 6 P. 0033  Greek special edition: Chapter 03 Volume 11 P. 0129  Swedish special edition: Chapter 3 Volume 6 P. 0033  Spanish special edition: Chapter 03 Volume 8 P. 0063  Portuguese special edition Chapter 03 Volume 8 P. 0063

COUNCIL DIRECTIVE  of 9 December 1974  on control of carnation leaf-rollers  (74/647/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 43 and 100 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 Economic and Social Committee (2);  Whereas the production of carnations occupies an important place in Community agriculture;  Whereas the carnation yield is constantly threatened by harmful organisms;  Whereas, through the protection of carnation cultivation against such harmful organisms, not only should productive capacity be maintained but also agricultural productivity increased;  Whereas protective measures to prevent the introduction of harmful organisms into individual Member States would have only a limited effect if such organisms were not controlled simultaneously and methodically throughout the Community and were not prevented from spreading;  Whereas the organisms most harmful to carnations are the Mediterranean and South African leaf-rollers;  Whereas these harmful organisms have occurred in several Member States;  Whereas there is a permanent risk to carnation cultivation throughout the Community if effective measures are not taken to control these harmful organisms and to prevent them from spreading;  Whereas, in order to eradicate these harmful organisms, minimum provisions must be adopted for the Community ; whereas Member States must be able to adopt additional or stricter provisions where necessary,  HAS ADOPTED THIS DIRECTIVE:    Article 1 This Directive concerns the minimum measures to be taken within Member States to control carnation leaf-rollers and to prevent them from spreading.   Article 2 For the purposes of this Directive "carnation leaf-roller" means the Mediterranean carnation leaf-roller (Cacoecimorpha pronubana Hb) and the South African carnation leaf-roller (Epichoristodes acerbella (Walk.) Diak.).   Article 3 1. Member States shall provide that carnations (Dianthus L.) be put into circulation only if they are not contaminated by carnation leaf-rollers and that carnation cultures contaminated by carnation leaf-rollers must be treated in such a way that the carnations obtained from them are no longer contaminated at the time when they are put into circulation.  2. Notwithstanding paragraph 1, cut carnation flowers slightly contaminated by carnation leaf-rollers may be put into circulation from 16 October to 30 April.   Article 4 Member States shall prohibit the holding of carnation leaf-rollers.   Article 5 1. Member States may authorize:    (a) derogations from the measures referred to in Articles 3 and 4 for scientific purposes, tests or selection work;  (1)OJ No C 93, 7.8.1974, p. 87. (2)OJ No C 116, 30.9.1974, p. 49.        (b) that, notwithstanding Article 3, cut carnation flowers slightly contaminated by carnation leaf-rollers may be put into circulation from 1 May to 15 October.         2. Member States shall ensure that the authorizations referred to in paragraph 1 are granted only where adequate controls guarantee that they do not prejudice the control of carnation leaf-rollers and create no risk of the spread of these harmful organisms.   Article 6 Member States may adopt additional or stricter provisions to control carnation leaf-rollers or to prevent them from spreading insofar as such provisions are necessary for such control or prevention.   Article 7 Member States shall bring into force the measures needed to comply with this Directive not later than a year following its notification and forthwith inform the Commission thereof.   Article 8 This Directive is addressed to the Member States.     Done at Brussels, 9 December 1974.  For the Council  The President  Ch. BONNET


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31990L0168

Council Directive 90/168/EEC of 26 March 1990 amending Directive 77/93/EEC on protective measures against the introduction into the Member States of organisms harmful to plants or plant products

Official Journal L 092 , 07/04/1990 P. 0049 - 0050 Finnish special edition: Chapter 3 Volume 32 P. 0129  Swedish special edition: Chapter 3 Volume 32 P. 0129

*****COUNCIL  DIRECTIVE  of 26 March 1990  amending Directive 77/93/EEC on protective measures against the introduction into the Member States of organisms harmful to plants or plant products  (90/168/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 43 thereof,  Having regard to the proposal the Commission (1),  Having regard to the opinion of the European Parliament (2),  Whereas, by Directive 77/93/EEC (3), as last amended by Directive 89/439/EEC (4), the Council laid down protective measures against the introduction into the Member States of organisms harmful to plants or plant products; whereas the protection of plants against such organisms is absolutely necessary to increase agricultural productivity, which is one of the objectives of the common agricultural policy;  Whereas, at present, in addition to providing for checks by consignor Member States, Directive 77/93/EEC allows checks by Member States of destination; whereas, in the interest of the free movement of plants and plant products within the Community, which is an element essential to agricultural productivity and contributes to the proper functioning of the common agricultural policy, these latter checks should be progressively reduced and a better balance established, in the matter of checks, between the consignor Member State and the Member State of destination, with greater responsibility being placed on the former; whereas Article 11 of Directive 77/93/EEC should be amended accordingly;  Whereas it has become necessary to improve the functioning of the safeguard clause provided for in Article 15 of Directive 77/93/EEC; whereas safeguard measures should normally be adopted by the Member State where the problem originates and the Commission should be informed of all events which require the adoption of safeguard measures,  HAS ADOPTED THIS DIRECTIVE:  Article 1  Directive 77/93/EEC is hereby amended as follows:  1. In Article 11 (3), second subparagraph, 'one-third' is replaced by 'a certain percentage'.  2. After Article 11 (3), second subparagraph, the following subparagraph is added:  'This percentage may be determined on the basis of the plant or plant product categories, in accordance with the procedure laid down in Article 16a. It shall be lower than 33 % and shall be gradually reduced to reach zero by the time that Member States have brought into effect the new checking arrangements in compliance with the provisions intended for the completion of the internal market.'  3. The following paragraph is inserted in Article 11:  '3a. The documentary checks referred to in paragraph 1 (a) and the identity checks referred to in paragraph 1 (e) shall be carried out only at the time and place at which customs or other administrative formalities in connection with the movement of goods are completed. In accordance with the procedure laid down in Article 16a, it shall be decided what percentage of consignments should be subject to occasional documentary and identity checks by sampling, according to plant or plant product categories. This percentage shall be gradually reduced to reach zero by the time that Member States have brought into effect the new checking arrangements in compliance with the provisions intended for the completion of the internal market.'  4. Article 15 (1) is replaced by the following:  '1. (a) Each Member State shall immediately notify the Commission and the other Member States of the actual or suspected occurence of harmful organisms not known hitherto to be present in its territory. It shall also inform the Commission and the other Member States of the protective measures which it has taken or intends to take. These measures must, inter alia, be such as to prevent risk of the spread of the harmful organism concerned in the territory of the other Member States.  (b) In respect of consignments of plants, plant products or other objects from third countries considered to involve an imminent danger of the introduction or spread of the harmful organisms referred to in (a), the Member State concerned shall immediately take the measures necessary to protect the territory of the Community from that danger and shall inform the Commission and the other Member States thereof.  (c) Where a Member State considers that there is an imminent danger other than that referred to in (b), it shall immediately notify the Commission and the other Member States of the measures which it would like to see taken. If it considers that these measures are not being taken in sufficient time to prevent the introduction or spread of a harmful organism in its territory, it may temporarily take any additional measures which it deems necessary, as long as the Commission has not adopted measures pursuant to paragraph 2.  The Commission will present a report to the Council on the operation of this provision, together with any proposals, by 31 December 1992.'  5. The following paragraph is added to Article 15:  '3. The detailed rules for applying paragraph 1 shall be adopted, as necessary, in accordance with the procedure laid down in Article 16a.'  Article 2  Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive before 1 January 1991.  Article 3  This Directive is addressed to the Member States.  Done at Luxembourg, 26 March 1990.  For the Council  The President  M. O'KENNEDY  (1) OJ No C 117, 4. 5. 1988, p. 11.  (2) OJ No C 187, 18. 7. 1988, p. 213.  (3) OJ No L 26, 31. 1. 1977, p. 20.  (4) OJ No L 212, 22. 7. 1989, p. 106.


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31998L0020

Council Directive 98/20/EC of 30 March 1998 amending Directive 92/14/EEC on the limitation of the operation of aeroplanes covered by Part II, Chapter 2, Volume 1 of Annex 16 to the Convention on International Civil Aviation, second edition (1988)

Official Journal L 107 , 07/04/1998 P. 0004 - 0009

COUNCIL DIRECTIVE 98/20/EC of 30 March 1998 amending Directive 92/14/EEC on the limitation of the operation of aeroplanes covered by Part II, Chapter 2, Volume 1 of Annex 16 to the Convention on International Civil Aviation, second edition (1988)THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 84(2) 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 189c of the Treaty (3),(1) Whereas the main purpose of the provisions under Directive 92/14/EEC (4) is to restrict the operation of certain types of civil subsonic jet aeroplanes;(2) Whereas a definition of the key elements of the Directive should prevent any ambiguity as to the objective and the scope of the Directive;(3) Whereas this Directive does not deprive an individual Member State of the possibility of having recourse to the relevant provisions of Council Regulation (EEC) No 2408/92 of 23 July 1992 on access for Community air carriers to intra-Community air routes (5) in accordance with their terms;(4) Whereas, due to the exceptional historical situation of the airports serving the Berlin conurbation and the location of the airports of Berlin Tegel and Berlin Tempelhof close to the city centre, it is justified to exempt temporarily these two airports from the application of certain provisions of Directive 92/14/EEC;(5) Whereas it is necessary to respect the initial intention of the exemption for aeroplanes on the registers of developing nations; whereas the relevant provisions of the said Directive should therefore be clarified to that effect;(6) Whereas an exemption granted for an aeroplane from a developing nation should benefit only that nation;(7) Whereas it is necessary to clarify the scope for exemptions granted on economic grounds;(8) Whereas it should be made clear that a Member State can only establish a timetable for the gradual withdrawal of non-compliant aeroplanes in respect of aeroplanes which are on the register of that Member State;(9) Whereas some Member States have agreements with third country carriers allowing them an exemption for phasing out Chapter 2 aeroplanes similar to that granted to Community air carriers; whereas it is appropriate that these agreements should not be revoked;(10) Whereas it is essential that the Annex to Directive 92/14/EEC be kept up to date and amended in a timely manner; whereas, therefore, amendments should be drawn up by the Commission assisted by a committee of a regulatory nature;(11) Whereas Article 3 of Directive 92/14/EEC provides for exemptions for aeroplanes on the registers of developing nations and whereas the aeroplanes so exempted were listed in the Annex to that Directive;(12) Whereas it is necessary to amend the Annex to Directive 92/14/EEC so as to add certain aeroplanes which qualify for an exemption and were not included when that Directive was adopted; whereas it is also necessary to delete all mention of certain aeroplanes that have been withdrawn from service, destroyed or otherwise no longer qualify for the exemption;(13) Whereas it is essential to prevent wrong usage of registrations; whereas the Annex to this Directive contains, for each aeroplane, reference to the manufacturers' serial number for the individual aeroplane;(14) Whereas it is important to ensure that infringements of Community law are penalised under conditions which make the penalty effective, proportionate and dissuasive;(15) Whereas under the 1994 Act of Accession Austria has to comply with the provisions of Directive 92/14/EEC as from 1 April 2002,HAS ADOPTED THIS DIRECTIVE:Article 1 Amendments Directive 92/14/EEC is hereby amended as follows:1. the following paragraph shall be added to Article 1:'3. For the purposes of this Directive:"air carrier" means an air transport undertaking with a valid operating licence;"operating licence" means an authorisation granted to an undertaking permitting it to carry out carriage by air of passengers, mail and/or cargo for remuneration and/or hire;"Community air carrier" means an air carrier with a valid operating licence granted by a Member State in accordance with Council Regulation (EEC) No 2407/92 of 23 July 1992 on licensing of air carriers (*);"total civil subsonic jet fleet" means the total aircraft fleet of civil subsonic jet aeroplanes at the disposal of the air carrier, through ownership or any form of lease agreement of not less than one year.(*) OJ L 240, 24.8.1992, p. 1.`;2. the following paragraph shall be added to Article 2:'4. Before the date referred to in paragraph 2, the operation of civil subsonic jet aeroplanes which do not comply with the provision of paragraph 1(a) may be restricted or excluded at the airports of Berlin Tegel and Berlin Tempelhof.`;3. Article 3(b) shall be replaced by the following:'(b) these aeroplanes were on the register of the developing nation shown for that aeroplane in the Annex in the reference year and continue to be used either directly or under any form of lease agreement by natural or legal persons established in that nation.`;4. the following subparagraph shall be added to Article 3:'The exemption referred to in the preceding subparagraph shall not apply where the aeroplane is leased to a natural or legal person established in a country other than the one mentioned for that aeroplane in the Annex.`;5. in Article 4, Article 5(c) and (d) and Article 6 'airline` shall be replaced by 'air carrier`;6. Article 7 shall be replaced by the following:'Article 71. Member States may limit deletion from their registers of all mention of aeroplanes which do not comply with the standards of Chapter 3 of Annex 16 to an equivalent annual rate of up to 10 % of the total civil subsonic jet fleet of a Community air carrier.2. Member States shall not apply the provisions of Article 2(1) in respect of aeroplanes retained on the register of a Member State in accordance with paragraph 1.3. Where a Member State has applied an equivalent exemption to that described in paragraphs 1 and 2 to aeroplanes on the register of a third country and operating into that Member State before this Directive enters into force, the exemption may continue to be recognised subject to compliance by the air carrier with the conditions.`;7. the following Articles shall be inserted:'Article 9aAmendments to the Annex which may prove necessary in order to ensure full conformity with the criteria set out in Article 3 shall be effected according to the procedure defined in Article 9b(2).Article 9b1. The Commission shall be assisted by the committee provided for in Council Regulation (EEC) No 3922/91 of 16 December 1991 on the harmonisation of technical requirements and administrative procedures in the field of civil aviation (*), which shall act in accordance with the procedure outlined in paragraph 2.2. The representative of the Commission shall submit to the committee a draft of the measures to be taken. The committee shall deliver its opinion on the draft within a time limit which the chairman may lay down according to the urgency of the matter. The opinion shall be delivered by the majority laid down in Article 148(2) of the Treaty in the case of decisions which the Council is required to adopt on a proposal from the Commission. The votes of the representatives of the Member States within the committee shall be weighted in the manner set out in that Article. The chairman shall not vote.3. (a) The Commission shall adopt the measures envisaged if they are in accordance with the opinion of the committee.(b) If the measures envisaged are not in accordance with the opinion of the committee, or if no opinion is delivered, the Commission shall, without delay, submit to the Council a proposal relating to the measures to be taken. The Council shall act by a qualified majority.If the Council has not acted within three months of the date of the referral to it, the Commission shall adopt the measures proposed.(*) OJ L 373, 31.12.1991, p. 4. Regulation as amended by Regulation (EC) No 2176/96 (OJ L 291, 14.11.1996, p. 15).`;8. the Annex shall be replaced by the Annex hereto.Article 2 System of penalties Member States shall lay down the system of penalties for breaching the national provisions adopted pursuant to this Directive and shall take all the measures necessary to ensure that those penalties are applied. The penalties thus provided for shall be effective, proportionate and dissuasive. Member States shall notify the relevant provisions to the Commission not later than 1 March 1999 and shall notify any subsequent changes as soon as possible.Article 3 Implementation 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 March 1999. They shall immediately inform the Commission thereof.When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference at the time of their official publication. The procedure for such reference shall be adopted by Member States.2. In accordance with Article 168 of the 1994 Act of Accession and Annex XIX (III) thereto, Austria shall put into effect the measures necessary to comply with this Directive by 1 April 2002.Article 4 Entry into force This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Communities.Article 5 Addressees This Directive is addressed to the Member States.Done at Brussels, 30 March 1998.For the CouncilThe PresidentLORD SIMON of HIGHBURY(1) OJ C 309, 18. 10. 1996, p. 9.(2) OJ C 66, 3. 3. 1997, p. 4.(3) Opinion of the European Parliament of 13 March 1997 (OJ C 115, 14. 4. 1997, p. 24), Council Common Position No 42/97 of 9 October 1997 (OJ C 375, 10. 12. 1997, p. 25) and Decision of the European Parliament of 13 January 1998 (OJ C 34, 2. 2. 1998).(4) OJ L 76, 23. 3. 1992, p. 21.(5) OJ L 240, 24. 8. 1992, p. 8. Regulation as amended by the 1994 Act of Accession.ANNEX 'ANNEXLIST OF AEROPLANES EXEMPTED IN ACCORDANCE WITH ARTICLE 3Note: Exemptions for aeroplanes in this Annex are granted within the general framework of the United Nations policies and decisions (e.g. sanctions, embargo, etc.).>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>>TABLE>


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32003L0049

Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States

Official Journal L 157 , 26/06/2003 P. 0049 - 0054

Council Directive 2003/49/ECof 3 June 2003on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member StatesTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 94 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 European Economic and Social Committee(3),Whereas:(1) In a Single Market having the characteristics of a domestic market, transactions between companies of different Member States should not be subject to less favourable tax conditions than those applicable to the same transactions carried out between companies of the same Member State.(2) This requirement is not currently met as regards interest and royalty payments; national tax laws coupled, where applicable, with bilateral or multilateral agreements may not always ensure that double taxation is eliminated, and their application often entails burdensome administrative formalities and cash-flow problems for the companies concerned.(3) It is necessary to ensure that interest and royalty payments are subject to tax once in a Member State.(4) The abolition of taxation on interest and royalty payments in the Member State where they arise, whether collected by deduction at source or by assessment, is the most appropriate means of eliminating the aforementioned formalities and problems and of ensuring the equality of tax treatment as between national and cross-border transactions; it is particularly necessary to abolish such taxes in respect of such payments made between associated companies of different Member States as well as between permanent establishments of such companies.(5) The arrangements should only apply to the amount, if any, of interest or royalty payments which would have been agreed by the payer and the beneficial owner in the absence of a special relationship.(6) It is moreover necessary not to preclude Member States from taking appropriate measures to combat fraud or abuse.(7) Greece and Portugal should, for budgetary reasons, be allowed a transitional period in order that they can gradually decrease the taxes, whether collected by deduction at source or by assessment, on interest and royalty payments, until they are able to apply the provisions of Article 1.(8) Spain, which has launched a plan for boosting the Spanish technological potential, for budgetary reasons should be allowed during a transitional period not to apply the provisions of Article 1 on royalty payments.(9) It is necessary for the Commission to report to the Council on the operation of the Directive three years after the date by which it must be transposed, in particular with a view to extending its coverage to other companies or undertakings and reviewing the scope of the definition of interest and royalties in pursuance of the necessary convergence of the provisions dealing with interest and royalties in national legislation and in bilateral or multilateral double-taxation treaties.(10) Since the objective of the proposed action, namely setting up a common system of taxation applicable to interest and royalty payments of associated companies of different Member States cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective,HAS ADOPTED THIS DIRECTIVE:Article 1Scope and procedure1. Interest or royalty payments arising in a Member State shall be exempt from any taxes imposed on those payments in that State, whether by deduction at source or by assessment, provided that the beneficial owner of the interest or royalties is a company of another Member State or a permanent establishment situated in another Member State of a company of a Member State.2. A payment made by a company of a Member State or by a permanent establishment situated in another Member State shall be deemed to arise in that Member State, hereafter referred to as the "source State".3. A permanent establishment shall be treated as the payer of interest or royalties only insofar as those payments represent a tax-deductible expense for the permanent establishment in the Member State in which it is situated.4. A company of a Member State shall be treated as the beneficial owner of interest or royalties only if it receives those payments for its own benefit and not as an intermediary, such as an agent, trustee or authorised signatory, for some other person.5. A permanent establishment shall be treated as the beneficial owner of interest or royalties:(a) if the debt-claim, right or use of information in respect of which interest or royalty payments arise is effectively connected with that permanent establishment; and(b) if the interest or royalty payments represent income in respect of which that permanent establishment is subject in the Member State in which it is situated to one of the taxes mentioned in Article 3(a)(iii) or in the case of Belgium to the "impôt des non-résidents/belasting der niet-verblijfhouders" or in the case of Spain to the "Impuesto sobre la Renta de no Residentes" or to a tax which is identical or substantially similar and which is imposed after the date of entry into force of this Directive in addition to, or in place of, those existing taxes.6. Where a permanent establishment of a company of a Member State is treated as the payer, or as the beneficial owner, of interest or royalties, no other part of the company shall be treated as the payer, or as the beneficial owner, of that interest or those royalties for the purposes of this Article.7. This Article shall apply only if the company which is the payer, or the company whose permanent establishment is treated as the payer, of interest or royalties is an associated company of the company which is the beneficial owner, or whose permanent establishment is treated as the beneficial owner, of that interest or those royalties.8. This Article shall not apply where interest or royalties are paid by or to a permanent establishment situated in a third State of a company of a Member State and the business of the company is wholly or partly carried on through that permanent establishment.9. Nothing in this Article shall prevent a Member State from taking interest or royalties received by its companies, by permanent establishments of its companies or by permanent establishments situated in that State into account when applying its tax law.10. A Member State shall have the option of not applying this Directive to a company of another Member State or to a permanent establishment of a company of another Member State in circumstances where the conditions set out in Article 3(b) have not been maintained for an uninterrupted period of at least two years.11. The source State may require that fulfilment of the requirements laid down in this Article and in Article 3 be substantiated at the time of payment of the interest or royalties by an attestation. If fulfilment of the requirements laid down in this Article has not been attested at the time of payment, the Member State shall be free to require deduction of tax at source.12. The source State may make it a condition for exemption under this Directive that it has issued a decision currently granting the exemption following an attestation certifying the fulfilment of the requirements laid down in this Article and in Article 3. A decision on exemption shall be given within three months at most after the attestation and such supporting information as the source State may reasonably ask for have been provided, and shall be valid for a period of at least one year after it has been issued.13. For the purposes of paragraphs 11 and 12, the attestation to be given shall, in respect of each contract for the payment, be valid for at least one year but for not more than three years from the date of issue and shall contain the following information:(a) proof of the receiving company's residence for tax purposes and, where necessary, the existence of a permanent establishment certified by the tax authority of the Member State in which the receiving company is resident for tax purposes or in which the permanent establishment is situated;(b) beneficial ownership by the receiving company in accordance with paragraph 4 or the existence of conditions in accordance with paragraph 5 where a permanent establishment is the recipient of the payment;(c) fulfilment of the requirements in accordance with Article 3(a)(iii) in the case of the receiving company;(d) a minimum holding or the criterion of a minimum holding of voting rights in accordance with Article 3(b);(e) the period for which the holding referred to in (d) has existed.Member States may request in addition the legal justification for the payments under the contract (e.g. loan agreement or licensing contract).14. If the requirements for exemption cease to be fulfilled, the receiving company or permanent establishment shall immediately inform the paying company or permanent establishment and, if the source State so requires, the competent authority of that State.15. If the paying company or permanent establishment has withheld tax at source to be exempted under this Article, a claim may be made for repayment of that tax at source. The Member State may require the information specified in paragraph 13. The application for repayment must be submitted within the period laid down. That period shall last for at least two years from the date when the interest or royalties are paid.16. The source State shall repay the excess tax withheld at source within one year following due receipt of the application and such supporting information as it may reasonably ask for. If the tax withheld at source has not been refunded within that period, the receiving company or permanent establishment shall be entitled on expiry of the year in question to interest on the tax which is refunded at a rate corresponding to the national interest rate to be applied in comparable cases under the domestic law of the source State.Article 2Definition of interest and royaltiesFor the purposes of this Directive:(a) the term "interest" means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures; penalty charges for late payment shall not be regarded as interest;(b) the term "royalties" means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films and software, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience; payments for the use of, or the right to use, industrial, commercial or scientific equipment shall be regarded as royalties.Article 3Definition of company, associated company and permanent establishmentFor the purposes of this Directive:(a) the term "company of a Member State" means any company:(i) taking one of the forms listed in the Annex hereto; and(ii) which in accordance with the tax laws of a Member State is considered to be resident in that Member State and is not, within the meaning of a Double Taxation Convention on Income concluded with a third state, considered to be resident for tax purposes outside the Community; and(iii) which is subject to one of the following taxes without being exempt, or to a tax which is identical or substantially similar and which is imposed after the date of entry into force of this Directive in addition to, or in place of, those existing taxes:- impôt des sociétés/vennootschapsbelasting in Belgium,- selskabsskat in Denmark,- Körperschaftsteuer in Germany,- Φόρος εισοδήματος νομικών προσώπων in Greece,- impuesto sobre sociedades in Spain,- impôt sur les sociétés in France,- corporation tax in Ireland,- imposta sul reddito delle persone giuridiche in Italy,- impôt sur le revenu des collectivités in Luxembourg,- vennootschapsbelasting in the Netherlands,- Körperschaftsteuer in Austria,- imposto sobre o rendimento da pessoas colectivas in Portugal,- yhteisöjen tulovero/inkomstskatten för samfund in Finland,- statlig inkomstskatt in Sweden,- corporation tax in the United Kingdom;(b) a company is an "associated company" of a second company if, at least:(i) the first company has a direct minimum holding of 25 % in the capital of the second company, or(ii) the second company has a direct minimum holding of 25 % in the capital of the first company, or(iii) a third company has a direct minimum holding of 25 % both in the capital of the first company and in the capital of the second company.Holdings must involve only companies resident in Community territory.However, Member States shall have the option of replacing the criterion of a minimum holding in the capital with that of a minimum holding of voting rights;(c) the term "permanent establishment" means a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on.Article 4Exclusion of payments as interest or royalties1. The source State shall not be obliged to ensure the benefits of this Directive in the following cases:(a) payments which are treated as a distribution of profits or as a repayment of capital under the law of the source State;(b) payments from debt-claims which carry a right to participate in the debtor's profits;(c) payments from debt-claims which entitle the creditor to exchange his right to interest for a right to participate in the debtor's profits;(d) payments from debt-claims which contain no provision for repayment of the principal amount or where the repayment is due more than 50 years after the date of issue.2. Where, by reason of a special relationship between the payer and the beneficial owner of interest or royalties, or between one of them and some other person, the amount of the interest or royalties exceeds the amount which would have been agreed by the payer and the beneficial owner in the absence of such a relationship, the provisions of this Directive shall apply only to the latter amount, if any.Article 5Fraud and abuse1. This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of fraud or abuse.2. Member States may, in the case of transactions for which the principal motive or one of the principal motives is tax evasion, tax avoidance or abuse, withdraw the benefits of this Directive or refuse to apply this Directive.Article 6Transitional rules for Greece, Spain and Portugal1. Greece and Portugal shall be authorised not to apply the provisions of Article 1 until the date of application referred to in Article 17(2) and (3) of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments(4). During a transitional period of eight years starting on the aforementioned date, the rate of tax on payments of interest or royalties made to an associated company of another Member State or to a permanent establishment situated in another Member State of an associated company of a Member State must not exceed 10 % during the first four years and 5 % during the final four years.Spain shall be authorised, for royalty payments only, not to apply the provisions of Article 1 until the date of application referred to in Article 17(2) and (3) of Directive 2003/48/EC. During a transitional period of six years starting on the aforementioned date, the rate of tax on payments of royalties made to an associated company of another Member State or to a permanent establishment situated in another Member State of an associated company of a Member State must not exceed 10 %.These transitional rules shall, however, remain subject to the continued application of any rate of tax lower than those referred to in the first and second subparagraphs provided by bilateral agreements concluded between Greece, Spain or Portugal and other Member States. Before the end of any of the transitional periods mentioned in this paragraph the Council may decide unanimously, on a proposal from the Commission, on a possible extension of the said transitional periods.2. Where a company of a Member State, or a permanent establishment situated in that Member State of a company of a Member State:- receives interest or royalties from an associated company of Greece or Portugal,- receives royalties from an associated company of Spain,- receives interest or royalties from a permanent establishment situated in Greece or Portugal of an associated company of a Member State, or- receives royalties from a permanent establishment situated in Spain of an associated company of a Member State,the first Member State shall allow an amount equal to the tax paid in Greece, Spain or Portugal in accordance with paragraph 1 on that income as a deduction from the tax on the income of the company or permanent establishment which received that income.3. The deduction provided for in paragraph 2 need not exceed the lower of:(a) the tax payable in Greece, Spain or Portugal on such income on the basis of paragraph 1, or(b) that part of the tax on the income of the company or permanent establishment which received the interest or royalties, as computed before the deduction is given, which is attributable to those payments under the domestic law of the Member State of which it is a company or in which the permanent establishment is situated.Article 7Implementation1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 1 January 2004. They shall forthwith inform the Commission thereof.When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such a reference shall be laid down by the Member States.2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive, together with a table showing how the provisions of this Directive correspond to the national provisions adopted.Article 8ReviewBy 31 December 2006, the Commission shall report to the Council on the operation of this Directive, in particular with a view to extending its coverage to companies or undertakings other than those referred to in Article 3 and the Annex.Article 9Delimitation clauseThis Directive shall not affect the application of domestic or agreement-based provisions which go beyond the provisions of this Directive and are designed to eliminate or mitigate the double taxation of interest and royalties.Article 10Entry into forceThis Directive shall enter into force on the day of its publication in the Official Journal of the European Union.Article 11AddresseesThis Directive is addressed to the Member States.Done at Luxembourg, 3 June 2003.For the CouncilThe PresidentN. Christodoulakis(1) OJ C 123, 22.4.1998, p. 9.(2) OJ C 313, 12.10.1998, p. 151.(3) OJ C 284, 14.9.1998, p. 50.(4) See page 38 of this Official Journal.ANNEXList of companies covered by Article 3(a) of the Directive(a) Companies under Belgian law known as: "naamloze vennootschap/société anonyme, commanditaire vennootschap op aandelen/société en commandite par actions, besloten vennootschap met beperkte aansprakelijkheid/société privée à responsabilité limitée" and those public law bodies that operate under private law;(b) companies under Danish law known as: "aktieselskab" and "anpartsselskab";(c) companies under German law known as: "Aktiengesellschaft, Kommanditgesellschaft auf Aktien, Gesellschaft mit beschränkter Haftung" and "bergrechtliche Gewerkschaft";(d) companies under Greek law known as: "ανώνυμη εταιρíα";(e) companies under Spanish law known as: "sociedad anónima, sociedad comanditaria por acciones, sociedad de responsabilidad limitada" and those public law bodies which operate under private law;(f) companies under French law known as: "société anonyme, société en commandite par actions, société à responsabilité limitée" and industrial and commercial public establishments and undertakings;(g) companies in Irish law known as public companies limited by shares or by guarantee, private companies limited by shares or by guarantee, bodies registered under the Industrial and Provident Societies Acts or building societies registered under the Building Societies Acts;(h) companies under Italian law known as: "società per azioni, società in accomandita per azioni, società a responsabilità limitata" and public and private entities carrying on industrial and commercial activities;(i) companies under Luxembourg law known as: "société anonyme, société en commandite par actions and société à responsabilité limitée";(j) companies under Dutch law known as: "naamloze vennootschap" and "besloten vennootschap met beperkte aansprakelijkheid";(k) companies under Austrian law known as: "Aktiengesellschaft" and "Gesellschaft mit beschränkter Haftung";(l) commercial companies or civil law companies having a commercial form, cooperatives and public undertakings incorporated in accordance with Portuguese law;(m) companies under Finnish law known as: "osakeyhtiö/aktiebolag, osuuskunta/andelslag, säästöpankki/sparbank" and "vakuutusyhtiö/försäkringsbolag";(n) companies under Swedish law known as: "aktiebolag" and "försäkringsaktiebolag";(o) companies incorporated under the law of the United Kingdom.