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31992L0056

Council Directive 92/56/EEC of 24 June 1992 amending Directive 75/129/EEC on the approximation of the laws of the Member States relating to collective redundancies

Official Journal L 245 , 26/08/1992 P. 0003 - 0005 Finnish special edition: Chapter 5 Volume 5 P. 0162  Swedish special edition: Chapter 5 Volume 5 P. 0162

COUNCIL DIRECTIVE 92/56/EEC of 24 June 1992 amending Directive 75/129/EEC on the approximation of the laws of the Member States relating to collective redundanciesTHE 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 the Community Charter of the Fundamental Social Rights of Workers, adopted at the Regulation Council meeting held in Strasbourg on 9 December 1989 by the Heads of State or Government of eleven Member States, states inter alia in point 7, first  paragraph, first sentence, and second paragraph; in point 17, first paragraph; and in point 18, third indent:  '7. The completion of the internal market must lead to an improvement in the living and working conditions of workers in the European Community (. . .).  The improvement must cover, where necessary, the development of certain aspects of employment regulations such as procedures for collective redundancies and those regarding bankruptcies.  17. Information, consultation and participation for workers must be developed along appropriate lines, taking account of the practices in force in the various Member States.  (. . .) 18. Such information, consultation and participation must be implemented in due time, particularly in the following cases:  (- . . .) (- . . .) - in cases of collective redundancy procedures;  (- . . .)';  Whereas, in order to calculate the number of redundancies provided for in the definition of collective redundancies within the meaning of Council Directive 75/129/EEC of 17 February 1975 on the approximation of the laws of the Member States relating to  collective redundancies (4), other forms of termination of employment contracts on the initiative of the employer should be equated to redundancies, provided that there are at least five redundancies;  Whereas it should be stipulated that Directive 75/129/EEC applies in principle also to collective redundancies resulting where the establishment's activities are terminated as a result of a judicial decision;  Whereas the Member States should be given the option of stipulating that workers' representatives may call on experts on grounds of the technical complexity of the matters which are likely to be the subject of the informing and consulting;  Whereas the provisions of Directive 75/129/EEC should be clarified and supplemented as regards the employer's obligations regarding the informing and consulting of workers' representatives;  Whereas it is necessary to ensure that employers' obligations as regards information, consultation and notification apply independently of the fact that the decision on collective redundancies emanates from the employer or from an undertaking which  controls that employer;  Whereas Member States should ensure that workers' representatives and/or workers have at their disposal administrative and/or judicial procedures in order to ensure that the obligations laid down in Directive 75/129/EEC are fulfilled,  HAS ADOPTED THIS DIRECTIVE:  Article 1  Directive 75/129/EEC is hereby amended as follows:  1. Article 1 shall be amended as follows:  (a) the following subparagraph shall be added to paragraph 1:  'For the purpose of calculating the number of redundancies provided for in the first subparagraph of point (a), terminations of en employment contract which occur to the individual workers concerned shall be assimilated to redundancies, provided that  there are at least five redundancies.';  (b) subparagraph 2 (d) shall be deleted.  2. Section II shall be replaced by the following:  'SECTION II Information and consultation Article 2 1. Where an employer is contemplating collective redundancies, he shall begin consultations with the workers' representatives in good time with a view to reaching an agreement.  2. These consultations shall, at least, cover ways and means of avoiding collective redundancies or reducing the number of workers affected, and of mitigating the consequences by recourse to accompanying social measures aimed, inter alia, at aid for  redeploying or retraining workers made redundant.  Member States may provide that the wokers' representatives may call upon the services of experts in accordance with national legislation and/or practice.  3. To enable workers' representatives to make constructive proposals, the employers shall in good time during the course of the consultations:  (a) supply them with all relevant information and (b) in any event notify them in writing of:  (i) the reasons for the projected redundancies;  (ii) the number of categories of workers to be made redundant;  (iii) the number and categories of workers normally employed;  (iv) the period over which the projected redundancies are to be effected;  (v) the criteria proposed for the selection of the workers to be made redundant in so far as national legislation and/or practice confers the power therefor upon the employer;  (vi) the method for calculating any redundancy payments other than those arising out of national legislation and/or practice.  The employer shall forward to the competent public authority a copy of, at least, the elements of the written communication which are provided for in the first subparagraph, point (b), subpoints (i) to (v).  4. The obligations laid down in paragraphs 1, 2 and 3 shall apply irrespective of whether the decision regarding collective redundancies is being taken by the employer or by an undertaking controlling the employer.  In considering alleged breaches of the information, consultation and notification requirements laid down by this Directive, account shall not be taken of any defence on the part of the employer on the ground that the necessary information has not been  provided to the employer by the undertaking which took the decision leading to collective redundancies.';  3. in Article 3 (1) the following subparagraph shall be added after the first subparagraph:  'However, Member States may provide that in the case of planned collective redundancies arising from termination of the establishment's activities as a result of a judicial decision, the employer shall be obliged to notify the competent public authority  in writing only if the latter so requests.';  4. in Article 4, the following paragraph shall be added after paragraph 3:  '4. Member States need not apply this Article to collective redundancies arising from termination of the establishment's activities where this is the result of a judicial decision.';  5. the following phrase shall be inserted at the end of Article 5:  'or to promote or to allow the application of collective agreements more favourable to workers.';  6. the following text shall be inserted after Article 5:  'Article 5a Member States shall ensure that judicial and/or administrative procedures for the enforcement of obligations under this Directive are available to the workers' representatives and/or workers.' Article 2  1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive at the latest two years after its adoption or shall ensure, at the latest two years after adoption, that the employers'  and workers' representatives introduce the required provisions by way of agreement, the Member States being obliged to take the necessary steps enabling them at all times to guarantee the results imposed by this Directive.  They shall immediately inform the Commission thereof.  2. When Member States adopt the provisions referred to in paragraph 1, such provisions 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.  3. Member States shall forward to the Commission the text of any fundamental provisions of national law already adopted or being adopted in the area governed by this Directive.  Article 3  This Directive is addressed to the Member States.  Done at Luxembourg, 24 June 1992.  For the Council The President José da SILVA PENEDA (1) OJ No C 310, 30. 11. 1991, p. 5 and OJ No C 117, 8. 5. 1992, p. 10.(2) OJ No C 94, 13. 4. 1992, p. 157.(3) OJ No C 79, 30. 3. 1992, p. 12.(4) OJ No L 48, 22. 2. 1975, p. 29.


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31994L0076

Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards value added tax

Official Journal L 365 , 31/12/1994 P. 0053 - 0055 Finnish special edition: Chapter 9 Volume 3 P. 0010  Swedish special edition: Chapter 9 Volume 3 P. 0010

COUNCIL DIRECTIVE 94/76/EC of  22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures  applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards  value added taxTHE COUNCIL OF THE EUROPEAN UNION, Having regard to the 1994 Accession Treaty, and in particular Articles 2 and 3 thereof, and the  1994 act of Accession, and in particular Article 169 thereof, Having regard to the proposal from the Commission, Whereas, subject to the special provisions set out in Chapter IX of Annex XV to the Act of  Accession, the common system of value added tax is to apply to the new Member States as from the  date on which the Accession Treaty enters into force; Whereas, as a result of the abolition on that date of the imposition of tax on importation and  remission of tax on exportation in trade between the Community as constituted at present and the  new Member States, and between the new Member States themselves, transitional measures are  necessary to safeguard the neutrality of the common system of value added tax and prevent  situations of double taxation or non-taxation; Whereas such measures must, in this respect, meet concerns akin to those that led to the measures  adopted on completion of the internal market on 1 January 1993, and in particular the provisions of  Article 28n of Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the  Member States relating to turn-over taxes - Common system of value added tax: uniform basis of  assessment (1); Whereas, in the customs sphere, goods will be deemed to be in free circulation in the enlarged  Community where it is shown that they were in free circulation in the current Community or in one  of the new Member States at the time of accession; whereas conclusions should be drawn from this,  particularly for Article 7 (1) and (3) and Article 10 (3) of Directive 77/388/EEC; Whereas it is necessary in particular to cover situations in which goods have been placed, prior to  accession, under one of the arrangements referred to in Article 16 (1) (B) (a) to (d), under a  temporary admission procedure with full exemption from import duties or under a similar procedure  in the new Member States; Whereas it is also necessary to lay down specific arrangements for cases where a special procedure  (export or transit), initiated prior to the entry into force of the Accession Treaty in the  framework of trade between the current Community and the new Member States and between those Member  States for the purposes of a supply effected prior to that date by a taxable person acting as such,  is not terminated until after the date of accession, HAS ADOPTED THIS DIRECTIVE: Article 1 In Directive 77/388/EEC, the following Title and Article shall be  inserted: 'TITLE XVIc Transitional measures applicable in the context of the accession to the European Union of Austria,  Finland and Sweden Article 28p 1.  For the purpose of applying this Article: - 'Community` shall mean the territory of the Community as defined in Article 3 before accession, - 'new Member States` shall mean the territory of the Member States acceding to the European Union  by the Treaty signed on 24 June 1994, as defined for each of those Member States in Article 3 of  this Directive, - 'enlarged Community` shall mean the territory of the Community as defined in Article 3, after  accession. 2.  When goods: - entered the territory of the Community or of one of the new Member States before the date of  accession, and - were placed, on entry into the territory of the Community or of one of the new Member States,  under a temporary admission procedure with full exemption from import duties, under one of the  regimes referred to in Article 16 (1) (B) (a) to (d) or under a similar regime in one of the new  Member States, and - have not left that regime before the date of accession, the provisions in force at the moment the goods were placed under that regime shall continue to  apply until the goods leave this regime, after the date of accession. 3.  When goods: - were placed, before the date of accession, under the common transit procedure or under another  customs transit procedure, and - have not left that procedure before the date of accession, the provisions in force at the moment the goods were placed under that procedure shall continue to  apply until the goods leave this procedure, after the date of accession. For the purposes of the first indent, 'common transit procedure` shall mean the measures for the  transport of goods in transit between the Community and the countries of the European Free Trade  Association (EFTA) and between the EFTA countries themselves, as provided for in the Convention of  20 May 1987 on a common transit procedure (1). 4.  The following shall be deemed to be an importation of goods within the meaning of Article 7 (1)  where it is shown that the goods were in free circulation in one of the new Member States or in the  Community: (a) the removal, including irregular removal, of goods from a temporary admission procedure under  which they were placed before the date of accession under the conditions set out in paragraph 2; (b) the removal, including irregular removal, of goods either from one of the regimes referred to  in Article 16 (1) (B) (a) to (d) or from a similar regime under which they were placed before the  date of accession under the conditions set out in paragraph 2; (c) the termination of one of the procedures referred to in paragraph 3 which was started before  the date of accession in one of new Member States for the purposes of a supply of goods for  consideration effected before that date in that Member State by a taxable person acting as such; (d) any irregularity or offence committed during one of the procedures referred to in paragraph 3  under the conditions set out at (c). 5.  The use after the date of accession within a Member State, by a taxable or non-taxable person,  of goods supplied to him before the date of accession within the Community or one of the new Member  States shall also be deemed to be an importation of goods within the meaning of Article 7 (1) where  the following conditions are met: - the supply of those goods has been exempted, or was likely to be exempted, either under Article  15 (1) and (2) or under a similar provision in the new Member States, - the goods were not imported into one of the new Member States or into the Community before the  date of accession. 6.  In the cases referred to in paragraph 4, the place of import within the meaning of Article 7  (3) shall be the Member State within whose territory the goods cease to be covered by the regime  under which they were placed before the date of accession. 7.  By way of derogation from Article 10 (3), the importation of goods within the meaning of  paragraphs 4 and 5 of this Article shall terminate without the occurrence of a chargeable event  when: (a) the imported goods are dispatched or transported outside the enlarged Community; or (b) the imported goods within the meaning of paragraph 4 (a) are other than means of transport and  are redispatched or transported to the Member State from which they were exported and to the person  who exported them; or (c) the imported goods within the meaning of paragraph 4 (a) are means of transport which were  acquired or imported before the date of accession in accordance with the general conditions of  taxation in force on the domestic market of one of the new Member States or of one of the Member  States of the Community and/or have not been subject, by reason of their exportation, to any  exemption from, or refund of, value added tax. This condition shall be deemed to be fulfilled when the date of the first use of the means of  transport was before 1 January 1987 or when the amount of tax due by reason of the importation is  insignificant. (1) OJ No L 226, 13. 8. 1987, p. 2.` Article 2 1.  Subject to the entry into force of the 1994 Accession Treaty, Member States shall  bring into force the laws, regulations and administrative provisions necessary to comply with this  Directive on the date of entry into force of this Directive. They shall forthwith inform the  Commission thereof. When Member States adopt those provisions, 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 provisions of domestic law which they  adopt in the field covered by this Directive. Article 3 This Directive shall enter into force on the same date as the 1994 Accession Treaty. Article 4 This Directive is addressed to the Member States. Done at Brussels, 22 December 1994. For the Council The President H. SEEHOFER (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive  94/5/EC (OJ No L 60, 3. 3. 1994, p. 16).


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31999L0059

Council Directive 1999/59/EC of 17 June 1999 amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services

Official Journal L 162 , 26/06/1999 P. 0063 - 0064

COUNCIL DIRECTIVE 1999/59/ECof 17 June 1999amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications servicesTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 93 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:(1) Article 14 of the Treaty defines the internal market as comprising an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured in accordance with the provisions of the Treaty;(2) the rules currently applicable to VAT on telecommunications services under Article 9 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(4) are inadequate for taxing all such services consumed within the Community and for preventing distortions of competition in this area;(3) in the interests of the proper functioning of the internal market, such distortions should be eliminated and new harmonised rules introduced for this type of activity;(4) action should be taken to ensure, in particular, that telecommunications services used by customers established in the Community are taxed in the Community;(5) to this end, telecommunications services supplied to taxable persons established in the Community or to recipients established in third countries should, in principle, be taxed at the place of the recipient of the services;(6) in order to ensure uniform taxation of telecommunications services supplied by taxable persons established in third countries to non-taxable persons established in the Community which are effectively used or enjoyed in the Community, Member States should make use of the provisions of Article 9(3)(b) of Directive 77/388/EEC on changing the place of supply; whereas, however, Article 9(3) of that Directive may remain applicable where corresponding telecommunications services are supplied to other recipients in the Community;(7) for the purpose of establishing a special rule for determining the place of supply of telecommunications services, such services need to be defined; such definition should draw on definitions already adopted at international level, which include international telephone call routing and termination services and access to global information networks;(8) taxation at the place of the recipient of the services also means that taxable persons will not have to have recourse to the procedures under Directives 79/1072/EEC(5) and 86/560/EEC(6); the new rules for determining the place of supply should not mean that foreign taxable persons have to be identified for tax purposes in another State; this will be achieved by making it compulsory for the recipient of the services to be liable for the tax, provided that recipient is a taxable person;(9) Directive 77/388/EEC should be amended accordingly,HAS ADOPTED THIS DIRECTIVE:Article 1Directive 77/388/EEC is hereby amended as follows:1. At the end of Article 9(2)(e), the full stop shall be replaced by a semicolon and the following new indent shall be added: "- Telecommunications. Telecommunications services shall be deemed to be services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception. Telecommunications services within the meaning of this provision shall also include provision of access to global information networks."2. The following paragraph 4 shall be added after Article 9(3): "4. In the case of telecommunications services referred to in paragraph 2(e) supplied by a taxable person established outside the Community to non-taxable persons established inside the Community, Member States shall make use of paragraph 3(b)."3. Article 21(1)(b) shall be replaced by the following: "(b) taxable persons to whom services covered by Article 9(2)(e) are supplied or persons who are identified for value added tax purposes within the territory of the country to whom services covered by Article 28b(C), (D), (E) and (F) are supplied, if the services are carried out by a taxable person established abroad; however, Member States may require that the supplier of services shall be held jointly and severally liable for payment of the tax;"Article 21. Member States shall adopt the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2000. They shall 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 methods of making such reference shall be laid down by the Member States.2. Member States shall communicate to the Commission the text of the provisions of domestic law which they adopt in the field covered by this Directive.Article 3This Directive shall enter into force on the day of its publication in the Official Journal of the European Communities.Article 4This Directive is addressed to the Member States.Done at Luxembourg, 17 June 1999.For the CouncilThe PresidentF. MÜNTEFERING(1) OJ C 78, 12.3.1997, p. 22.(2) Opinion delivered on 6 May 1999 (not yet published in the Official Journal).(3) OJ C 287, 22.9.1997, p. 28.(4) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 1999/49/EC (OJ L 139, 2.6.1999, p. 27).(5) OJ L 331, 27.12.1979, p. 11. Directive as last amended by the 1994 Act of Accession.(6) OJ L 326, 21.11.1986, p. 40.


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31982L0121

Council Directive 82/121/EEC of 15 February 1982 on information to be published on a regular basis by companies the shares of which have been admitted to official stock-exchange listing

Official Journal L 048 , 20/02/1982 P. 0026 - 0029 Finnish special edition: Chapter 6 Volume 2 P. 0082  Spanish special edition: Chapter 06 Volume 2 P. 0133  Swedish special edition: Chapter 6 Volume 2 P. 0082  Portuguese special edition Chapter 06 Volume 2 P. 0133

*****COUNCIL  DIRECTIVE  of 15 February 1982  on information to be published on a regular basis by companies the shares of which have been admitted to official stock-exchange listing  (82/121/EEC)  THE COUNCIL OF THE EUROPEAN  COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 54 (3) (g) and 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 Council Directive 80/390/EEC of 17 March 1980 coordinating the requirements for the drawing up, scrutiny and distribution of the listing particulars to be published for the admission of securities to official stock-exchange listing (4) seeks to ensure improved protection of investors and a greater degree of equivalence in the protection provided, by coordinating requirements as to the information to be published at the time of admission;  Whereas, in the case of securities admitted to official stock-exchange listing, the protection of investors requires that the latter be supplied with appropriate regular information throughout the entire period during which the securities are listed; whereas coordination of requirements for this regular information has similar objectives to those envisaged for the listing particulars, namely to improve such protection and to make it more equivalent, to facilitate the listing of these securities on more than one stock exchange in the Community, and in so doing to contribute towards the establishment of a genuine Community capital market by permitting a fuller interpenetration of securities markets;  Whereas, under Council Directive 79/279/EEC of 5 March 1979 coordinating the conditions for the admission of securities to official stock-exchange listing (5), listed companies must as soon as possible make available to investors their annual accounts and report giving information on the company for the whole of the financial year; whereas the fourth Directive 78/660/EEC (6) has coordinated the laws, regulations and administrative provisions of the Member States concerning the annual accounts of certain types of companies;  Whereas companies should also, at least once during each financial year, make available to investors reports on their activities; whereas this Directive can, consequently, be confined to coordinating the content and distribution of a single report covering the first six months of the financial year;  Whereas, however, in the case of ordinary debentures, because of the rights they confer on their holders, the protection of investors by means of the publication of a half-yearly report is not essential; whereas, by virtue  of Directive 79/279/EEC, convertible or exchangeable debentures and debentures with warrants may be admitted to official listing only if the related shares are already listed on the same stock exchange or on another regulated, regularly operating, recognized open market or are so admitted simultaneously; whereas the Member States may derogate from this principle only if their competent authorities are satisfied that holders have at their disposal all the information necessary to form an opinion concerning the value of the shares to which these debentures relate; whereas, consequently, regular information needs to be coordinated only for companies whose shares are admitted to official stock-exchange listing;  Whereas the half-yearly report must enable investors to make an informed appraisal of the general development of the company's activities during the period covered by the report; whereas, however, this report need contain only the essential details on the financial position and general progress of the business of the company in question;  Whereas, in order to take account of difficulties resulting from the current state of laws in certain Member States, companies may be allowed a longer period to implement the provisions of this Directive than that laid down for the adaptation of national laws;  Whereas, so as to ensure the effective protection of investors and the proper operation of stock exchanges, the rules relating to regular information to be published by companies, the shares of which are admitted to official stock-exchange listing within the Community, should apply not only to companies from Member States, but also to companies from non-member countries  HAS ADOPTED THIS DIRECTIVE:  SECTION I  General provisions and scope  Article 1  1. This Directive shall apply to companies the shares of which are admitted to official listing on a stock exchange situated or operating in a Member State, whether the admission is of the shares themselves or of certificates representing them and whether such admission precedes or follows the date on which this Directive enters into force.  2. This Directive shall not, however, apply to investment companies other than those of the closed-end type.  For the purposes of this Directive 'investment companies other than those of the closed-end type' shall mean investment companies:  - the object of which is the collective investment of capital provided by the public, and which operate on the principle of risk spreading, and  - the shares of which are, at the holders' request, repurchased or redeemed, directly or indirectly, out of those companies' assets. Action taken by such companies to ensure that the stock-exchange value of their shares does not significantly vary from their net asset value shall be regarded as equivalent to such repurchase or redemption.  3. The Member States may exclude central banks from the scope of this Directive.  Article 2  The Member States shall ensure that the companies publish half-yearly reports on their activities and profits and losses during the first six months of each financial year.  Article 3  The Member States may subject companies to obligations more stringent than those provided for by this Directive or to additional obligations, provided that they apply generally to all companies or to all companies of a given class.  SECTION II  Publication and contents  of the half-yearly report  Article 4  1. The half-yearly report shall be published within four months of the end of the relevant six-month period.  2. In exceptional, duly substantiated cases, the competent authorities shall be permitted to extend the time limit for publication.  Article 5  1. The half-yearly report shall consist of figures and an explanatory statement relating to the company's activities and profits and losses during the relevant six-month period.  2. The figures, presented in table form, shall indicate at least:  - the net turnover, and  - the profit or loss before or after deduction of tax.  These terms shall have the same meanings as in the Council Directives on company accounts.  3. The Member States may allow the competent authorities to authorize companies, exceptionally and on a case-by-case basis, to supply estimated figures for profits and losses, provided that the shares of each such company are listed officially in only one Member State. The use of this procedure must be indicated by the company in its report and must not mislead investors.  4. Where the company has paid or proposes to pay an interim dividend, the figures must indicate the profit or loss after tax for the six-month period and the interim dividend paid or proposed.  5. Against each figure there must be shown the figure for the corresponding period in the preceding financial year.  6. The explanatory statement must include any significant information enabling investors to make an informed assessment of the trend of the company's activities and profits or losses together with an indication of any special factor which has influenced those activities and those profits or losses during the period in question, and enable a comparison to be made with the corresponding period of the preceding financial year.  It must also, as far as possible, refer to the company's likely future development in the current financial year.  7. Where the figures provided for in paragraph 2 are unsuited to the company's activities, the competent authorities shall ensure that appropriate adjustments are made.  Article 6  Where a company publishes consolidated accounts it may publish its half-yearly report in either consolidated or unconsolidated form. However, the Member States may allow the competent authorities, where the latter consider that the form not adopted would have contained additional material information, to require the company to publish such information.  Article 7  1. The half-yearly report must be published in the Member State or Member States where the shares are admitted to official listing by insertion in one or more newspapers distributed throughout the State or widely distributed therein or in the national gazette, or shall be made available to the public either in writing in places indicated by announcement to be published in one or more newspapers distributed throughout the State or widely distributed therein, or by other equivalent means approved by the competent authorities.  2. A half-yearly report must be drawn up in the official language or languages or in one of the official languages or in another language, provided that, in the Member State concerned, such official language or languages or such other language are customary in the sphere of finance and are accepted by the competent authorities.  3. The company shall send a copy of its half-yearly report simultaneously to the competent authorities of each Member State in which its shares are admitted to official listing. It shall do so not later than the time when the half-yearly report is published for the first time in a Member State.  Article 8  Where the accounting information has been audited by the official auditor of the company's accounts, that auditor's report and any qualifications he may have shall be reproduced in full.  SECTION III  Powers of the competent authorities  Article 9  1. Member States shall appoint one or more competent authorities and shall notify the Commission of the appointment of such authorities, giving details of any division of powers among them. Member States shall also ensure that this Directive is applied.  2. The Member States shall ensure that the competent authorities have the necessary powers to carry out their task.  3. Where particular requirements of this Directive are unsuited to a company's activities or circumstances, the competent authorities shall ensure that suitable adaptations are made to such requirements.  4. The competent authorities may authorize the omission from the half-yearly report of certain information provided for in this Directive if they consider that disclosure of such information would be contrary to the public interest or seriously detrimental to the company, provided that, in the latter case, such omission would not be likely to mislead the public with regard to facts and circumstances knowledge of which is essential for the assessment of the shares in question.  The company or its representatives shall be responsible for the correctness and relevance of the facts on which any application for such exemption is based.  5. Paragraphs 3 and 4 shall also apply to the more stringent or additional obligations imposed pursuant to Article 3.  6. If a company governed by the law of a non-member country publishes a half-yearly report in a non-member country, the competent authorities may authorize it to publish that report instead of the half-yearly report provided for in this Directive, provided that the information given is equivalent to that which would result from the application of this Directive.  7. This Directive shall not affect the competent authorities' liability, which shall continue to be governed solely by national law.  SECTION IV  Cooperation between Member States  Article 10  1. The competent authorities shall cooperate whenever necessary for the purpose of carrying out their duties and shall exchange any information required for that purpose.  2. Where a half-yearly report has to be published in more than one Member State, the competent authorities of these Member States shall, by way of derogation from Article 3, use their best endeavours to accept as a single text the text which meets the requirements of the Member State in which the company's shares were admitted to official listing for the first time or the text which most closely approximates to that text. In cases of simultaneous admission to official listing on two or more stock exchanges situated or operating in different Member States, the competent authorities of the Member States concerned shall use their best endeavours to accept as a single text the text of the report which meets the requirements of the Member State in which the company's head office is situated; if the company's head office is situated in a non-member country, the competent authorities of the Member States concerned shall use their best endeavours to accept a single version of the report.  SECTION V  Contact Committee  Article 11  1. The Contact Committee set up by Article 20 of Directive 79/279/EEC shall also have as its function:  (a) without prejudice to Articles 169 and 170 of the Treaty to facilitate the harmonized implementation of this Directive through regular consultations on any practical problems arising from its application on which exchanges of views are deemed useful;  (b) to facilitate consultation between the Member States on the more stringent or additional obligations which they may impose pursuant to Article 3 with a view to the ultimate convergence of obligations imposed in all Member States, in accordance with Article 54 (3) (g) of the Treaty;  (c) to advise the Commission, if necessary, on any additions or amendments to be made to this Directive; in particular, the Committee shall consider the possible modification of Articles 3 and 5 in the light of progress towards the convergence of obligations referred to in (b) above.  2. Within five years of notification of this Directive, the Commission shall, after consulting the Contact Committee, submit to the Council a report on the application of Articles 3 and 5 and on such modifications as it would be possible to make thereto.  SECTION VI  Final provisions  Article 12  1. Member States shall bring into force the measures necessary to comply with this Directive not later than 30 June 1983. They shall forthwith inform the Commission thereof.  2. Member States may postpone application of the measures referred to in paragraph 1 until 36 months from the date on which they bring such measures into force.  3. As from the notification of this Directive, Member States shall communicate to the Commission the main provisions of the laws, regulations and administrative provisions which they adopt in the field governed by this Directive.  Article 13  This Directive is addressed to the Member States.  Done at Brussels, 15 February 1982.  For the Council  The President  P. de KEERSMAEKER  (1) OJ No C 29, 1. 2. 1979, p. 5 and OJ No C 210, 16. 8. 1980, p. 5.  (2) OJ No C 85, 8. 4. 1980, p. 69.  (3) OJ No C 53, 3. 3. 1980, p. 54.  (4) OJ No L 100, 17. 4. 1980, p. 1.  (5) OJ No L 66, 16. 3. 1979, p. 21.  (6) OJ No L 222, 14. 8. 1978, p. 11.


title: Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/388/EEC on the common system of value added tax

text:
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31996L0095

Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/338/EEC on the common system of value added tax

Official Journal L 338 , 28/12/1996 P. 0089 - 0090

COUNCIL DIRECTIVE 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/338/EEC on the common system of value added taxTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 99 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 Article 122 (3) (a) of Directive 77/388/EEC (3), lays down that, on the basis of the report on the operation of the transitional arrangements and proposals of the definitive arrangements to be submitted by the Commission pursuant to Article 28 thereof, the Council shall decide unanimously before 31 December 1995 on the level of the minimum rate of value added tax to be applied after 31 December 1996 with regard to the standard rate; whereas the standard rate shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and the supply of services; whereas from 1 January 1993 to 31 December 1996 this percentage may not be less than 15;Whereas experience has shown that, under the current taxation system, the standard rates of value added tax at present in force in the various Member States, in combination with the safeguards built into that system, have ensured that the transitional system of value added tax has functioned satisfactorily; whereas it seems therefore appropriate with regard to the standard rate, to maintain the current level of the minimum rate for a further period of two years;Whereas the transitional arrangements of the common system of value added tax should not jeopardize subsequent new arrangements; whereas the introduction of such new arrangements, which, according to Article 28 (1) of Directive 77/388/EEC, are to be based in principle on the taxation in the Member State of origin, might require a certain level of approximation of the standard rates of value added tax in the Community; whereas, consequently, the level of the standard rate to be applied after the two-year period should be decided upon unanimously by the Council, on a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee,HAS ADOPTED THIS DIRECTIVE:Article 1 Directive 77/388/EEC is hereby amended as follows:Article 12 (3) (a) shall be replaced by the following:'(a) The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services. From 1 January 1997 to 31 December 1998, this percentage may not be less than 15.On a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, the Council shall decide unanimously on the level of the standard rate to be applied after 31 December 1998.Member States may also apply either one or two reduced rates. These rates shall be fixed as a percentage of the taxable amount which may not be less than 5 % and shall apply only to supplies of the categories of goods and services specified in Annex H.`Article 2 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 1997 at the latest. 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 at the time 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 provisions of domestic law which they adopt in the field covered by this Directive.Article 3 This Directive shall apply from 1 January 1997.Article 4 This Directive is addressed to the Member States.,Done at Brussels, 20 December 1996.For the CouncilThe PresidentS. BARRETT(1) OJ No C 277, 23. 9. 1996, p. 25.(2) OJ No C 204, 15. 7. 1996, p. 94.(3) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 96/42/EC (OJ No L 170, 9. 7. 1996, p. 34).


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31987L0355

Council Directive 87/355/EEC of 25 June 1987 amending Directive 71/316/EEC on the approximation of the laws of the Member States relating to common provisions for both measuring instruments and methods of metrological control

Official Journal L 192 , 11/07/1987 P. 0046 - 0047 Finnish special edition: Chapter 13 Volume 16 P. 0145  Swedish special edition: Chapter 13 Volume 16 P. 0145

*****COUNCIL  DIRECTIVE  of 25 June 1987  amending Directive 71/316/EEC on the approximation of the laws of the Member States relating to common provisions for both measuring instruments and methods of metrological control  (87/355/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 Annex II to Council Directive 71/316/EEC of 26 July 1971 on the approximation of the laws of the Member States relating to common provisions for both measuring instruments and methods of metrological control (4), as last amended by Directive 87/354/EEC (5), must be supplemented by drawings of the distinguishing letters E for Spain, EL for Greece and P for Portugal;  Whereas it is also necessary to amend the said Annex in order to replace the drawing of the distinguishing letters IR for Ireland by IRL,  HAS ADOPTED THIS DIRECTIVE:  Article 1  1. The drawings referred to in point 3.2.1 of Annex II to Directive 71/316/EEC are hereby supplemented by the distinguishing letters E, EL and P and the distinguishing letters IR are hereby replaced by IRL.  2. The models for these distinguishing letters are shown below:  Article 2  1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December 1987. They shall forthwith inform the Commission thereof.  2. Member States shall communicate to the Commission the text of the provisions of national law which they adopt in the field governed by this Directive.  Article 3  This Directive is addressed to the Member States.  Done at Luxembourg, 25 June 1987.  For the Council  The President  H. DE CROO  (1) OJ No C 317, 10. 12. 1986, p. 8.  (2) Opinion delivered on 19 June 1987 (not yet published in the Official Journal).  (3) OJ No C 150, 9. 6. 1987, p. 4.  (4) OJ No L 202, 6. 9. 1971, p. 1.  (5) See page 43 of this Official Journal.


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32001L0116

Commission Directive 2001/116/EC of 20 December 2001 adapting to technical progress Council Directive 70/156/EEC on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers (Text with EEA relevance)

Official Journal L 018 , 21/01/2002 P. 0001 - 0115

Commission Directive 2001/116/ECof 20 December 2001adapting to technical progress Council Directive 70/156/EEC on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers(Text with EEA relevance)THE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,Having regard to Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers(1), as last amended by Directive 2000/40/EC of the European Parliament and of the Council(2), and in particular Article 13(2), thereof,Whereas:(1) Directive 70/156/EEC and its Annexes have been amended several times and, since further amendments to the Annexes are to be made, they should be consolidated into a single text in the interests of clarity.(2) The provision concerning the necessary administrative documents for whole vehicle type-approval contained in those Annexes should apply to vehicles of category M1 equipped with an internal combustion engine.(3) The Annexes to Directive 70/156/EEC, as amended by this Directive, also provide for the necessary administrative documents for whole vehicle type-approval for vehicles of other categories than M1 Such approvals should, however, only be granted after the entry into force of a Directive repealing and replacing Directive 70/156/EEC and the entry into force of the amendments which are deemed necessary to the relevant separate Directives for the purposes of application to vehicles of some categories other than category M1.(4) It is also appropriate to provide for a uniform arrangement for attributing approval numbers.(5) Directive 70/156/EEC should be amended accordingly.(6) The measures provided for in this Directive are in accordance with the opinion of the Committee for Adaptation to Technical Progress established by Directive 70/156/EECHAS ADOPTED THIS DIRECTIVE:Article 1Directive 1970/156/EEC is amended as follows:1. in Article 8(2)(c), sixth subparagraph, the following is deleted: "and replace any special approval numbers by normal approval numbers";2. in Article 8(2)(c), sixth subparagraph, the following is deleted: "and replace any special approval numbers by normal approval numbers";3. the Annexes to Directive 70/156/EEC are replaced by the text in the Annex to this Directive.Article 21. As regards vehicle type-approval, Member States shall apply Directive 70/156/EEC, as amended by this Directive, only for vehicles of category M1 equipped with an internal combustion engine.2. As regards vehicle type-approval of special purpose vehicles of category M1, Member States shall, only at the request of the manufacturer, apply Article 4(1) of Directive 70/156/EEC, as amended by Directive 1998/14/EC(3).3. Article 10 of Directive 70/156/EEC, as amended by Directive 87/358/EEC(4), shall continue to apply to vehicle type-approval of vehicles other than those referred to in paragraph 1.Article 31. As regards the issue of Certificates of Conformity subsequent to EC type-approvals, existing models may continue to be used until 30 June 2003.2. This Directive shall not invalidate any approval granted before its entry into force, nor prevent extension of such approvals under the terms of the Directive under which they were originally granted.Article 41. Member States shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive before 1 July 2002. They shall forthwith inform the Commission thereof. They shall apply these provisions from 1 July 2002.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.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.Article 5This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Communities.Article 6This Directive is addressed to the Member States.Done at Brussels, 20 December 2001.For the CommissionErkki LiikanenMember of the Commission(1) OJ L 42, 23.2.1970, p. 1.(2) OJ L 292, 9.11.2001, p. 21.(3) OJ L 91, 25.3.1998, p. 1.(4) OJ L 192, 11.7.1987, p. 51.LIST OF ANNEXES>TABLE>ANNEX I (a)>PIC FILE= "L_2002018EN.000402.TIF">>PIC FILE= "L_2002018EN.000501.TIF">>PIC FILE= "L_2002018EN.000601.TIF">>PIC FILE= "L_2002018EN.000701.TIF">>PIC FILE= "L_2002018EN.000801.TIF">>PIC FILE= "L_2002018EN.000901.TIF">>PIC FILE= "L_2002018EN.001001.TIF">>PIC FILE= "L_2002018EN.001101.TIF">>PIC FILE= "L_2002018EN.001201.TIF">>PIC FILE= "L_2002018EN.001301.TIF">>PIC FILE= "L_2002018EN.001401.TIF">>PIC FILE= "L_2002018EN.001501.TIF">>PIC FILE= "L_2002018EN.001601.TIF">>PIC FILE= "L_2002018EN.001701.TIF">>PIC FILE= "L_2002018EN.001801.TIF">>PIC FILE= "L_2002018EN.001901.TIF">>PIC FILE= "L_2002018EN.002001.TIF">>PIC FILE= "L_2002018EN.002101.TIF">>PIC FILE= "L_2002018EN.002201.TIF">>PIC FILE= "L_2002018EN.002301.TIF">>PIC FILE= "L_2002018EN.002401.TIF">>PIC FILE= "L_2002018EN.002501.TIF">>PIC FILE= "L_2002018EN.002601.TIF">>PIC FILE= "L_2002018EN.002701.TIF">>PIC FILE= "L_2002018EN.002801.TIF">>PIC FILE= "L_2002018EN.002901.TIF">>PIC FILE= "L_2002018EN.003001.TIF">>PIC FILE= "L_2002018EN.003101.TIF">>PIC FILE= "L_2002018EN.003201.TIF">>PIC FILE= "L_2002018EN.003301.TIF">>PIC FILE= "L_2002018EN.003401.TIF">>PIC FILE= "L_2002018EN.003501.TIF">>PIC FILE= "L_2002018EN.003601.TIF">>PIC FILE= "L_2002018EN.003701.TIF">>PIC FILE= "L_2002018EN.003801.TIF">ANNEX IIDEFINITION OF VEHICLE CATEGORIES AND VEHICLE TYPESA. DEFINITION OF VEHICLE CATEGORYVehicle categories are defined according to the following classification:(Where reference is made to "maximum mass" in the following definitions, this means "technically permissible maximum laden mass" as specified in point 2.8 of Annex I.)1. Category M: Motor vehicles with at least four wheels designed and constructed for the carriage of passengers.Category M1: Vehicles designed and constructed for the carriage of passengers and comprising no more than eight seats in addition to the driver's seat.Category M2: Vehicles designed and constructed for the carriage of passengers, comprising more than eight seats in addition to the driver's seat, and having a maximum mass not exceeding 5 tonnes.Category M3: Vehicles designed and constructed for the carriage of passengers, comprising more than eight seats in addition to the driver's seat, and having a maximum mass exceeding 5 tonnes.The types of bodywork and codifications pertinent to the vehicles of category M are defined in Part C of this Annex paragraph 1 (vehicles of category M1) and paragraph 2 (vehicles of categories M2 and M3) to be used for the purpose specified in that Part.2. Category N: Motor vehicles with at least four wheels designed and constructed for the carriage of goods.Category N1: Vehicles designed and constructed for the carriage of goods and having a maximum mass not exceeding 3,5 tonnes.Category N2: Vehicles designed and constructed for the carriage of goods and having a maximum mass exceeding 3,5 tonnes but not exceeding 12 tonnes.Category N3: Vehicles designed and constructed for the carriage of goods and having a maximum mass exceeding 12 tonnes.In the case of a towing vehicle designed to be coupled to a semi-trailer or centre-axle trailer, the mass to be considered for classifying the vehicle is the mass of the tractor vehicle in running order, increased by the mass corresponding to the maximum static vertical load transferred to the tractor vehicle by the semi-trailer or centre-axle trailer and, where applicable, by the maximum mass of the tractor vehicles own load.The types of bodywork and codifications pertinent to the vehicles of category N are defined in Part C of this Annex paragraph 3 to be used for the purpose specified in that Part.3. Category O: Trailers (including semi-trailers).Category O1: Trailers with a maximum mass not exceeding 0,75 tonnesCategory O2: Trailers with a maximum mass exceeding 0,75 tonnes but not exceeding 3,5 tonnes.Category O3: Trailers with a maximum mass exceeding 3,5 tonnes but not exceeding 10 tonnes.Category O4: Trailers with a maximum mass exceeding 10 tonnes.In the case of a semi-trailer or centre-axle trailer, the maximum mass to be considered for classifying the trailer corresponds to the static vertical load transmitted to the ground by the axle or axles of the semi-trailer or centre-axle trailer when coupled to the towing vehicle and carrying its maximum load.The types of bodywork and codifications pertinent to the vehicles of category O are defined in Part C of this Annex paragraph 4 to be used for the purpose specified in that Part.4. OFF-ROAD VEHICLES (symbol G)4.1. Vehicles in category N1 with a maximum mass not exceeding two tonnes and vehicles in category M1 are considered to be off-road vehicles if they have:- at least one front axle and at least one rear axle designed to be driven simultaneously including vehicles where the drive to one axle can be disengaged,- at least one differential locking mechanism or at least one mechanism having a similar effect and if they can climb a 30 % gradient calculated for a solo vehicle.In addition, they must satisfy at least five of the following six requirements:- the approach angle must be at least 25°,- the departure angle must be at least 20°,- the ramp angle must be at least 20°,- the ground clearance under the front axle must be at least 180 mm,- the ground clearance under the rear axle must be at least 180 mm,- the ground clearance between the axles must be at least 200 mm.4.2. Vehicles in category N1 with a maximum mass exceeding two tonnes or in category N2, M2 or M3 with a maximum mass not exceeding 12 tonnes are considered to be off-road vehicles either if all their wheels are designed to be driven simultaneously, including vehicles where the drive to one axle can be disengaged, or if the following three requirements are satisfied:- at least one front and at least one rear axle are designed to be driven simultaneously, including vehicles where the drive to one axle can be disengaged,- there is at least one differential locking mechanism or at least one mechanism having a similar effect,- they can climb a 25 % gradient calculated for a solo vehicle.4.3. Vehicles in category M3 with a maximum mass exceeding 12 tonnes or in category N3 are to be considered to be off-road vehicles either if the wheels are designed to be driven simultaneously, including vehicles where the drive to one axle can be disengaged, or if the following requirements are satisfied:- at least half the wheels are driven,- there is at least one differential locking mechanism or at least one mechanism having a similar effect,- they can climb a 25 % gradient calculated for a solo vehicle,at least four of the following six requirements are satisfied:- the approach angle must be at least 25°,- the departure angle must be at least 25°,- the ramp angle must be at least 25°,- the ground clearance under the front axle must be at least 250 mm,- the ground clearance between the axles must be at least 300 mm,- the ground clearance under the rear axle must be at least 250 mm.4.4. Load and checking conditions.4.4.1. Vehicles in category N1 with a maximum mass not exceeding two tonnes and vehicles in category M1 must be in running order, namely with coolant fluid, lubricants, fuel, tools, spare-wheel and driver ( see footnote (o) in Annex I).4.4.2. Motor vehicles other than those referred to in 4.4.1 must be loaded to the technically permissible maximum mass stated by the manufacturer.4.4.3. The ability to climb the required gradients (25 % and 30 %) is verified by simple calculation. In exceptional cases, however, the technical services may ask for a vehicle of the type concerned to be submitted to it for an actual test.4.4.4. When measuring approach and departure angles and ramp angles, no account is taken of underrun protective devices.4.5. Definitions and sketches of ground clearance. (For definitions of approach angle, departure angle, ramp angle, see Annex I, footnotes (na), (nb) and (nc)).4.5.1. "Ground clearance between the axles" means the shortest distance between the ground plane and the lowest fixed point of the vehicle. Multi-axled bogies are considered to be a single axle.>PIC FILE= "L_2002018EN.004101.TIF">4.5.2. "Ground clearance beneath one axle" means the distance beneath the highest point of the arc of a circle passing through the centre of the tyre footprint of the wheels on one axle (the inner wheels in the case of twin tyres) and touching the lowest fixed point of the vehicle between the wheels.No rigid part of the vehicle may project to the shaded area of the diagram. Where appropriate, the ground clearance of several axles is indicated in accordance with their arrangement, for example 280/250/250.>PIC FILE= "L_2002018EN.004102.TIF">4.6. Combined designationSymbol "G" shall be combined with either symbol "M" or "N". For example, a vehicle of category N1 which is suited for off-road use shall be designated as N1G.5. "Special purpose vehicle" means a vehicle of category M, N or O for conveying passengers or goods and for performing a special function for which special body arrangements and/or equipment are necessary.5.1. "Motor caravan" means a special purpose M category vehicle constructed to include living accommodation which contains at least the following equipment:- seats and table,- sleeping accommodation which may be converted from the seats,- cooking facilities, and- storage facilities.This equipment shall be rigidly fixed to the living compartment; however, the table may be designed to be easily removable.5.2. "Armoured vehicles" means vehicles intended for the protection of conveyed passengers and/or goods and complying with armour plating anti-bullet requirements.5.3. "Ambulances" means motor vehicles of category M intended for the transport of sick or injured people and having special equipment for such purpose.5.4. "Hearses" means motor vehicles of category M intended for the transport of deceased people and having special equipment for such purpose.5.5. "Trailer caravans" see ISO Standard 3833 - 1977, term No 3.2.1.3.5.6. "Mobile cranes" means a special purpose vehicle of category N3, not fitted for the carriage of goods, provided with a crane whose lifting moment is equal to or higher than 400 kNm.5.7. "Other special purpose vehicles" means vehicles as defined in point 5 with the exception of those mentioned in points 5.1 to 5.6.The codifications pertinent to "special purpose vehicles" are defined in Part C of this Annex paragraph 5 to be used for the purpose specified in that Part.B. DEFINITION OF VEHICLE TYPE1. For the purposes of category M1:A "type" shall consist of vehicles which do not differ in at least the following essential respects:- the manufacturer,- the manufacturer's type designation,- essential aspects of construction and design:- chassis/floor pan (obvious and fundamental differences),- power plant (internal combustion/electric/hybrid)."Variant" of a type means vehicles within a type which do not differ in at least the following essential respects:- body style (e.g. saloon, hatchback, coupé, convertible, station-wagon, multi-purpose vehicle),- power plant:- working principle (as in point 3.2.1.1 of Annex III),- number and arrangement of cylinders,- power differences of more than 30 % (the highest is more than 1,3 times the lowest),- capacity differences of more than 20 % (the highest is more than 1,2 times the lowest),- powered axles (number, position, interconnection),- steered axles (number and position)."Version" of a variant means vehicles, which consist of a combination of items shown in the information package subject to the requirements in Annex VIII.Multiple entries of the following parameters may not be combined within one version:- technically permissible maximum laden mass,- engine capacity,- maximum net power,- type of gearbox and number of gears,- maximum number of seating positions as defined in Annex II C.2. For the purpose of categories M2 and M3:A "type" shall consist of vehicles which do not differ in at least the following essential respects:- the manufacturer,- the manufacturer's type designation,- category,- essential aspects of construction and design:- chassis/self-supporting body, single-/double deck, rigid/articulated (obvious and fundamental differences),- number of axles,- power plant (internal combustion/electric/hybrid),"Variant" of a type means vehicles within a type which do not differ in at least the following essential respects:- class as defined in Directive 2001/.../EC "Buses and coaches" (only for complete vehicles),- extent of build (e.g. complete/incomplete),- power plant:- working principle (as in point 3.2.1.1 of Annex III),- number and arrangement of cylinders,- power differences of more than 50 % (the highest is more than 1,5 times the lowest),- capacity differences of more than 50 % (the highest is more than 1,5 times the lowest),- location (front, mid, rear)- technically permissible maximum laden mass differences of more than 20 % (the highest is more than 1,2 times the lowest),- powered axles (number, position, interconnection),- steered axles (number and position)."Version" of a variant means vehicles, which consist of a combination of items shown in the information package subject to the requirements in Annex VIII.3. For the purpose of categories N1, N2 and N3:A "type" shall consist of vehicles, which do not differ in at least the following essential respects:- the manufacturer,- the manufacturer's type designation,- category,- essential aspects of construction and design:- chassis/floor pan (obvious and fundamental differences),- number of axles,- power plant (internal combustion/electric/hybrid),"Variant" of a type means vehicles within a type which do not differ in at least the following essential respects:- body structural concept (e.g. platform truck/tipper/tanker/semi-trailer towing vehicle) (only for complete vehicles),- extent of build (e.g. complete/incomplete),- power plant:- working principle (as in point 3.2.1.1 of Annex III),- number and arrangement of cylinders,- power differences of more than 50 % (the highest is more than 1,5 times the lowest),- capacity differences of more than 50 % (the highest is more than 1,5 times the lowest),- technically permissible maximum laden mass differences of more than 20 % (the highest is more than 1,2 times the lowest),- powered axles (number, position, interconnection),- steered axles (number and position),"Version" of a variant means vehicles, which consist of a combination of items shown in the information package subject to the requirements in Annex VIII.4. For the purpose of categories O1, O2, O3 and O4:A "type" shall consist of vehicles which do not differ in at least the following essential respects:- the manufacturer,- the manufacturer's type designation,- category,- essential aspects of construction and design:- chassis/self supporting body (obvious and fundamental differences),- number of axles,- drawbar trailer/semi-trailer/centre axle trailer,- type of braking system (e.g. unbraked/inertia/power)."Variant" of a type means vehicles within a type which do not differ in at least the following essential respects:- extent of build (e.g. complete/incomplete),- body style (e.g. caravans/platform/tanker) (only for complete/completed vehicles),- technically permissible maximum laden mass differences of more than 20 % (the highest is more than 1,2 times the lowest),- steered axles (number and position),"Version" of a variant means vehicles, which consist of a combination of items shown in the information package.5. For all categories:Full identification of the vehicle just from the designations of type, variant and version must be consistent with a single accurate definition of all the technical characteristics required for the vehicle to be put into service.C. DEFINITION OF TYPE OF BODYWORK(only for complete/completed vehicles)The type of bodywork in Annex I, Annex III, Part 1, point 9.1 and in Annex IX, point 37 shall be indicated by the following codification:1. Passenger cars (M1)AA Saloon ISO Standard 3833 - 1977, term No 3.1.1.1, but including also vehicles with more than four side windows.AB Hatchback Saloon (AA) with a hatch at the rear end of the vehicle.AC Station wagon ISO Standard 3833 - 1977, term No 3.1.1.4 (estate car)AD Coupé ISO Standard 3833 - 1977, term No 3.1.1.5AE Convertible ISO Standard 3833 - 1977, term No 3.1.1.6AF Multi-purpose vehicle Motor vehicle other than those mentioned in AA to AE intended for carrying passengers and their luggage or goods, in a single compartment. However, if such a vehicle meets both of the following conditions:(a) the number of seating positions, excluding the driver, is not more than six.a "seating position" shall be regarded as existing if the vehicle is provided with "accessible" seat anchorages."accessible" shall mean those anchorages, which can be used. In order to prevent anchorages being "accessible", the manufacturer shall physically obstruct their use, for example by welding over cover plates or by fitting similar permanent fixtures which cannot be removed by use of normally available tools; and(b) P - (M + N × 68)  > N × 68where:P= technically permissible maximum laden mass in kgM= mass in running order in kgN= number of seating positions excluding the driverThis vehicle is not considered to be a vehicle of category M1.2. Motor vehicles of category M2 or M3Vehicles of Class I (see Directive 2001/.../EC "Buses and coaches")CA Single deckCB Double deckCC Articulated single deckCD Articulated double deckCE Low-floor single deckCF Low-floor double deckCG Articulated low-floor single deckCH Articulated low-floor double deckVehicles of Class II (see Directive 2001/.../EC "Buses and coaches")CI Single deckCJ Double deckCK Articulated single deckCL Articulated double deckCM Low-floor single deckCN Low-floor double deckCO Articulated low-floor single deckCP Articulated low-floor double deckVehicles of Class III (see Directive 2001/.../EC "Buses and coaches")CQ Single deckCR Double deckCS Articulated single deckCT Articulated double deckVehicles of Class A (see Directive 2001/.../EC "Buses and coaches")CU Single deckCV Low-floor single deckVehicles of Class B (see Directive 2001/.../EC "Buses and coaches")CW Single deck3. Motor vehicles of category N>TABLE>- However, if a vehicle defined as BB with a technically permissible maximum mass not exceeding 3500 kg:- has more than six seating positions excluding the driveror- meets both of the following conditions:(a) the number of seating positions, excluding the driver, is not more than six, and(b) P - (M + N × 68) <= N × 68this vehicle is not considered to be a vehicle of category N.- However, if a vehicle defined as BA, BB with a technically permissible maximum mass exceeding 3500 kg, BC or BD meets at least one of the following conditions:(a) the number of seating positions, excluding the driver, is more than eight, or(b) P - (M + N × 68) <= N × 68this vehicle is not considered to be a vehicle of category N.See Part C, item of this Annex for the definitions of "seating positions", P, M and N.4. Vehicles of category O>TABLE>5. Special purpose vehicles>TABLE>ANNEX III>PIC FILE= "L_2002018EN.004802.TIF">>PIC FILE= "L_2002018EN.004901.TIF">>PIC FILE= "L_2002018EN.005001.TIF">>PIC FILE= "L_2002018EN.005101.TIF">>PIC FILE= "L_2002018EN.005201.TIF">>PIC FILE= "L_2002018EN.005301.TIF">>PIC FILE= "L_2002018EN.005401.TIF">>PIC FILE= "L_2002018EN.005501.TIF">>PIC FILE= "L_2002018EN.005601.TIF">>PIC FILE= "L_2002018EN.005701.TIF">ANNEX IVLIST OF REQUIREMENTS FOR THE PURPOSES OF VEHICLE EC TYPE-APPROVALPART I>TABLE>X Directive applicable.PART II>TABLE>ANNEX VPROCEDURES TO BE FOLLOWED DURING VEHICLE EC TYPE-APPROVAL1. In the case of an application for a whole vehicle type-approval, the EC type-approval authority must:(a) verify that all separate Directive EC type-approvals are applicable to the appropriate standard in the relevant separate Directive;(b) by reference to the documentation make sure that the vehicle specification(s) and data contained in Part I of the vehicle information document are included in the data in the information packages and/or the approval certificates of the relevant separate Directive approvals; and when an item number in Part I of the information document is not included in the information package of any of the separate Directives, confirm that the relevant part or characteristic conforms to the particulars in the information folder;(c) on a selected sample of vehicles from the type to be approved carry out or arrange to be carried out inspections of vehicle parts and systems to verify that the vehicle(s) is/are built in accordance with the relevant data contained in the authenticated information package in respect of all separate Directive EC type-approvals;(d) carry out or arrange to be carried out relevant installation checks in respect of separate technical units where applicable;(e) carry out or arrange to be carried out necessary checks in respect of the presence of the devices provided for in footnotes (1) and (2) of Part I of Annex IV where applicable.2. The number of vehicles to be inspected for the purposes of paragraph 1.c must be sufficient to permit the proper control of the various combinations to be type-approved according to the following criteria:>TABLE>3. In the case where no approval certificates for any of the relevant separate Directives are available, the EC type-approval authority must:(a) arrange for the necessary tests and checks as required by each of the relevant separate Directives;(b) verify that the vehicle conforms to the particulars in the vehicle information folder and that it meets the technical requirements of each of the relevant separate Directives;(c) carry out or arrange to be carried out relevant installation checks in respect of separate technical units where applicable;(d) carry out or arrange to be carried out necessary checks in respect of the presence of the devices provided for in footnotes (1) and (2) of Part I of Annex IV where applicable.ANNEX VI>PIC FILE= "L_2002018EN.006602.TIF">>PIC FILE= "L_2002018EN.006701.TIF">>PIC FILE= "L_2002018EN.006801.TIF">ANNEX VIIEC TYPE-APPROVAL CERTIFICATE NUMBERING SYSTEM(1)1. The EC type-approval number shall consist of four sections for whole vehicle type-approvals and five sections for system, component, and separate technical unit type-approvals as detailed below. In all cases, the sections shall be separated by the "*" character.Section 1: The lower case letter "e" followed by the distinguishing number of the Member State issuing the EC type-approval:1 for Germany;2 for France;3 for Italy;4 for the Netherlands;5 for Sweden;6 for Belgium;9 for Spain;11 for the United Kingdom;12 for Austria;13 for Luxembourg;17 for Finland;18 for Denmark;21 for Portugal;23 for Greece;24 for Ireland.Section 2: The number of the base Directive.Section 3: The number of the latest amending Directive applicable to the EC type-approval.- In the case of whole vehicle EC type-approvals, this means the latest Directive amending an Article (or Articles) of Directive 70/156/EEC.- Means the latest Directive containing the actual provisions with which the system, component or technical unit conforms.- Should a Directive contain different implementation dates referring to different technical standards, an alphabetical character shall be added to specify to which standard the approval was granted.Section 4: A four-digit sequential number (with leading zeros as applicable) for EC whole vehicle type-approvals, or four or five digits for EC type-approval pursuant to a separate Directive to denote the base type-approval number. The sequence shall start from 0001 for each base Directive.Section 5: A two-digit sequential number (with leading zeros if applicable) to denote the extension. The sequence shall start from 00 for each base approval number.2. In the case of an EC type-approval for a whole vehicle, Section 2 shall be omitted.3. On the vehicle's statutory plate(s) only, Section 5 shall be omitted.4. Example of the third-system approval (with as yet no extension) issued by France to the braking Directive:e2*71/320*98/12*0003*00ore2*88/77*91/542A*0003*00 in the case of a Directive with two implementation stages A and B.5. Example of the second extension to the fourth vehicle type-approval issued by the United Kingdom:e11*98/14*0004*02Directive 98/14/EC being up to now the latest Directive amending the Articles of Directive 70/156/EEC.6. Example of the EC type-approval number stamped on the vehicle's statutory plate(s):e11*98/14*0004(1) Components and separate technical units shall be marked in accordance with the provisions of the relevant separate Directive.ANNEX VIII>PIC FILE= "L_2002018EN.007102.TIF">>PIC FILE= "L_2002018EN.007201.TIF">>PIC FILE= "L_2002018EN.007301.TIF">ANNEX IX>PIC FILE= "L_2002018EN.007402.TIF">>PIC FILE= "L_2002018EN.007501.TIF">>PIC FILE= "L_2002018EN.007601.TIF">>PIC FILE= "L_2002018EN.007701.TIF">>PIC FILE= "L_2002018EN.007801.TIF">>PIC FILE= "L_2002018EN.007901.TIF">>PIC FILE= "L_2002018EN.008001.TIF">>PIC FILE= "L_2002018EN.008101.TIF">>PIC FILE= "L_2002018EN.008201.TIF">>PIC FILE= "L_2002018EN.008301.TIF">>PIC FILE= "L_2002018EN.008401.TIF">>PIC FILE= "L_2002018EN.008501.TIF">>PIC FILE= "L_2002018EN.008601.TIF">>PIC FILE= "L_2002018EN.008701.TIF">>PIC FILE= "L_2002018EN.008801.TIF">>PIC FILE= "L_2002018EN.008901.TIF">>PIC FILE= "L_2002018EN.009001.TIF">>PIC FILE= "L_2002018EN.009101.TIF">>PIC FILE= "L_2002018EN.009201.TIF">>PIC FILE= "L_2002018EN.009301.TIF">>PIC FILE= "L_2002018EN.009401.TIF">>PIC FILE= "L_2002018EN.009501.TIF">ANNEX XCONFORMITY OF PRODUCTION PROCEDURES0. CONFORMITY OF PRODUCTIONConformity of production to ensure conformity to the approved type including assessment of quality management systems referenced below as initial assessment(1) and verification of the approval subject and product related controls referenced below as product conformity arrangements.1. INITIAL ASSESSMENT1.1. The EC type-approval authority of a Member State must verify, before granting EC type-approval, the existence of satisfactory arrangements and procedures for ensuring effective control so that components, systems, separate technical units or vehicles when in production conform to the approved type.1.2. The requirement in point 1.1 must be verified to the satisfaction of the authority granting EC type-approval. That authority shall be satisfied with the initial assessment and the initial product conformity arrangements at Section 2, taking account, as necessary, of one of the arrangements described in points 1.2.1 to 1.2.3, or a combination of those arrangements in full or in part as appropriate.1.2.1. The actual initial assessment and/or verification of product conformity arrangements may be carried out by the EC type-approval authority granting EC type-approval or a technical service on behalf of the EC type-approval authority.1.2.1.1. When considering the extent of the initial assessment to be carried out, the EC type-approval authority may take account of available information relating to:the manufacturer's certification described in point 1.2.3, which has not been qualified or recognised under that paragraph,in the case of component or separate technical unit EC type-approval, quality system assessments performed in the component or separate technical unit manufacturer's premises by vehicle manufacturer(s), according to one or more of the industry sector specifications satisfying the requirements in harmonised standard EN ISO 9002 - 1994, or EN ISO 9001 - 2000 with the permissible exclusion of the requirements related to the concepts of design and development, point 7.3 "Customer satisfaction and continual improvement".1.2.2. The actual initial assessment and/or verification of product conformity arrangements may also be carried out by the EC type-approval authority of another Member State or the technical service designated for this purpose by the EC type-approval authority. In that case, the EC type-approval authority of the other Member State shall prepare a statement of compliance outlining the areas and production facilities it has covered as relevant to the product(s) to be EC type-approved and to the Directive according to which these products are to be approved(2). On receiving an application for a compliance statement from the EC type-approval authority of a Member State granting EC type-approval, the EC type-approval authority of another Member State shall send forthwith the statement of compliance or advise that it is not in a position to provide such a statement. The statement of compliance should at least include:>TABLE>1.2.3. The EC type-approval authority must also accept the manufacturer's suitable certification to harmonised standard EN ISO 9002 - 1994 (whose scope covers the locations of production and product(s) to be approved), or EN ISO 9001 - 2000 with the permissible exclusion of the requirements related to the concepts of design and development, point 7.3 "Customer satisfaction and continual improvement", or an equivalent harmonised standard as satisfying the initial assessment requirements of point 1.2. The manufacturer must provide details of the certification and undertake to inform the EC type-approval authority of any revisions to its validity or scope."Suitable" means granted by a certification body complying with harmonised standard EN 45012, and either qualified as such by the EC type-approval authority of a Member State itself, or accredited as such by a national accreditation organisation of a Member State and recognised by that Member State's EC type-approval authority.The EC type-approval authorities of the Member State shall inform each other of the certification bodies they have qualified or recognised as abovementioned, and of any revision to the validity or scope of these bodies.1.3. For the purpose of the whole vehicle EC type-approval, the initial assessments carried out for granting of approvals for systems, components and technical units of the vehicle need not be repeated, but shall be completed by an assessment covering the locations and activities relating to the assembly of the whole vehicle not covered by the former assessments.2. PRODUCT CONFORMITY ARRANGEMENTS2.1. Every vehicle, system, component or separate technical unit approved pursuant to this Directive or a separate Directive must be so manufactured as to conform to the type approved by meeting the requirements of this Directive or a separate Directive contained in the complete list set out in Annex IV or XI.2.2. The EC type-approval authority of a Member State, at the time of granting an EC type-approval, must verify the existence of adequate arrangements and documented control plans, to be agreed with the manufacturer for each approval, to carry out at specified intervals those tests or associated checks necessary to verify continued conformity with the approved type including specifically, where applicable, tests specified in the separate Directives.2.3. The holder of the EC type-approval must, in particular:2.3.1. ensure the existence and application of procedures for effective control of the conformity of products (vehicles, systems, components or separate technical units) to the approved type;2.3.2. have access to the testing or other appropriate equipment necessary for checking the conformity to each approved type;2.3.3. ensure that test or check results data are recorded and that annexed documents remain available for a period to be determined in agreement with the type-approval authority. This period is not required to exceed 10 years;2.3.4. analyse the results of each type of test or check, in order to verify and ensure the stability of the product characteristics, making allowance for variation of an industrial production;2.3.5. ensure that for each type of product, at least the checks prescribed in this Directive and the tests prescribed in the applicable separate Directives contained in the complete list set out in Annex IV or XI, are carried out;2.3.6. ensure that any set of samples or test pieces, giving evidence of non-conformity in the type of test or check in question gives rise to a further sampling and test or check. All the necessary steps shall be taken to restore conformity of the corresponding production;2.3.7. in the case of whole-vehicle EC type-approval, the checks referred to in point 2.3.5 are restricted to those verifying the correct build specification in relation to the approval and especially to the information document laid down in Annex III and the information required for certificates of conformity given in Annex IX to this Directive.3. CONTINUED VERIFICATION ARRANGEMENTS3.1. The authority which has granted EC type-approval may at any time verify the conformity control methods applied in each production facility.3.1.1. The normal arrangements shall be to monitor the continued effectiveness of the procedures established at 1.2 (initial assessment and product conformity) of this Annex.3.1.1.1. Surveillance activities carried out by a certification body (qualified or recognised as required by point 1.2.3 of this Annex) must be accepted as satisfying the requirements of point 3.1.1 with regard to the procedures established at initial assessment (point 1.2.3).3.1.1.2. The normal frequency of verifications by the EC type-approval authority (other than those at point 3.1.1.1) shall be such as to ensure that the relevant controls applied in accordance with Sections 1 and 2 of this Annex are reviewed over a period consistent with the climate of trust established by the type-approval authority.3.2. At every review, records of tests or checks and records of production shall be made available to the inspector; in particular, records of those tests or checks documented as required by point 2.2 of this Annex.3.3. Where the nature of the test is appropriate, the inspector may select samples at random to be tested in the manufacturer's laboratory (or by the technical service where the separate Directive so provides). The minimum number of samples may be determined according to the results of the manufacturer's own verification.3.4. Where the level of control appears unsatisfactory, or when it seems necessary to verify the validity of the tests carried out in application of point 3.2, the inspector must select samples to be sent to the technical service which conducted the EC type-approval tests.3.5. The EC type-approval authority may carry out any check or test prescribed in this Directive or in the applicable separate Directives contained in the complete list set out in Annex IV or XI.3.6. In cases where unsatisfactory results are found during an inspection or a monitoring review, the EC type-approval authority must ensure that all necessary steps are taken to restore conformity of production as rapidly as possible.(1) Guidance on the planning and conduct of assessment is to be found in harmonised standard ISO 10011, Parts 1, 2 and 3, 1991.(2) For example, the relevant separate Directive, if the product to be approved is a system, component or technical unit, and Directive 70/156/EEC if it is a whole vehicle.ANNEX XINATURE OF AND PROVISIONS FOR SPECIAL PURPOSE VEHICLESAppendix 1Motor-caravans, ambulances and hearses>TABLE>Appendix 2Armoured Vehicles>TABLE>Appendix 3Other special purpose vehicles (including trailer caravans)>TABLE>Appendix 4Mobile cranes>TABLE>Meaning of lettersX No exemptions except those specified in the separate Directive.N/A This Directive is not applicable to this vehicle (no requirements).A Exemption permitted where special purposes make it impossible to fully comply. The manufacturer shall demonstrate this to the satisfaction of the type-approval authority that the vehicle cannot meet the requirements due to its special purpose.B Application limited to doors giving access to the seats designated for normal use when the vehicle is travelling on the road and where the distance between the R point of the seat and the average plane of the door surface, measured perpendicular to the longitudinal medium plane of the vehicle, does not exceed 500 mm.C Application limited to that part of the vehicle in front of the rearmost seat designated for normal use when the vehicle is travelling on the road and also limited to the head impact zone as defined in Directive 74/60/EEC.D Application limited to seats designated for normal use when the vehicle is travelling on the road.E Front only.F Modification to the routing and length of the refuelling duct and re-positioning of the tank inboard is permissible.G Requirements according to the category of the base/incomplete vehicle (the chassis of which was used to built the special purpose vehicle). In the case of incomplete/completed vehicles, it is acceptable that the requirements for vehicles of the corresponding category N (based on maximum mass) are satisfied.H Modification of exhaust system length after the last silencer not exceeding 2 m is permissible without any further test.I Application limited to those heating systems not specially designed for habitation purposes.J For all window glazing other than driver's cab glazing (windshield and side glasses), the material may be either of safety glass or rigid plastic glazing.K Additional panic alarm devices permitted.L Application limited to seats designated for normal use when the vehicle is travelling on the road. At least anchorages for lap belts are required in the rear seating positions.M Application limited to seats designated for normal use when the vehicle is travelling on the road. At least lap belts are required in all rear seating positions.N Provided that all mandatory lighting devices are installed and that the geometric visibility is not affected.O The vehicle shall be fitted with an adequate system in the front.P Application limited to those heating systems not specially designed for habitation purposes. The vehicle shall be fitted with an adequate system in the front.Q Modification of exhaust system length after the last silencer not exceeding 2 m is permissible without any further test. An EC type-approval issued to the most representative base vehicle remains valid irrespective of change in the reference weight.R Provided that the registration plates of all member states can be mounted and remain visible.S The light transmission factor is at least 60 %, also the "A" pillar obstruction angle is not more than 10 degrees.T Test to be performed only with the complete/completed vehicle. The vehicle can be tested according to Directive 70/157/EEC as last amended by 99/101/EC. Concerning point 5.2.2.1 of Annex I to Directive 70/157/EEC the following limit values are applicable:81 dB(A) for vehicles with an engine power of less than 75 kW83 dB(A) for vehicles with an engine power of not less than 75 kW but less than 150 kW84 dB(A) for vehicles with an engine power of not less than 150 kWU Test to be performed only with the complete/completed vehicle. Vehicles up to four axles shall comply with all the requirements laid down by Directive 1971/320/EEC. Derogations are admitted for vehicles having more than four axles, provided that:they are justified by the particular constructionall the braking performances, related to parking, service and secondary braking laid down by Directive 1971/320/EEC are fulfilled.V The compliance with Directive 1997/68/EC can be accepted.Y Provided that all mandatory lighting devices are installed.ANNEX XIISMALL SERIES AND END-OF-SERIES LIMITSA. SMALL SERIES LIMITS>TABLE>A "family of types" shall consist of vehicles do not differ in the following essential respects:1. For the purpose of category M1:- the manufacturer,- essential aspects of construction and design:- chassis/floor pan (obvious and fundamental differences),- power plant (internal combustion/electric/hybrid).2. For the purpose of category M2 and M3:- the manufacturer,- category,- essential aspects of construction and design:- chassis/self-supporting body (obvious and fundamental differences),- power plant (internal combustion/electric/hybrid),- number of axles.3. For the purpose of category N1, N2 and N3:- the manufacturer,- category,- essential aspects of construction and design:- chassis/floor pan (obvious and fundamental differences),- power plant (internal combustion/electric/hybrid),- number of axles.4. For the purpose of category O1, O2, O3 and O4:- the manufacturer,- category,- essential aspects of construction and design:- chassis/self-supporting body (obvious and fundamental differences),- number of axles,- drawbar trailer/semi-trailer/centre axle trailer,- type of braking system (e.g. unbraked/inertia/power).B. END-OF-SERIES LIMITSThe maximum number of complete and completed vehicles put into service in each Member State under the procedure "end-of-series" shall be restricted in one of the following ways to be chosen by the Member State:either1. the maximum number of vehicles of one or more types may, in the case of category M1, not exceed 10 % and in the case of all other categories not exceed 30 % of the vehicles of all types concerned put into service in that Member State during the previous year.Should 10 %, respectively 30 %, be less than 100 vehicles, then the Member State may allow the putting into service of a maximum of 100 vehicles, or2. vehicles of any one type shall be restricted to those for which a valid certificate of conformity was issued on or after the date of manufacture and which remained valid for at least three months after its date of issue but subsequently lost its validity because of coming into force of a separate Directive.A special entry shall be made on the certificate of conformity of the vehicles put into service under this procedure.ANNEX XIII>PIC FILE= "L_2002018EN.011202.TIF">ANNEX XIVPROCEDURES TO BE FOLLOWED DURING MULTI-STAGE EC TYPE-APPROVAL1. GENERAL1.1. The satisfactory operation of the process of multi-stage EC type-approval requires joint action by all the manufacturers concerned. To this end approval authorities must ensure, before granting first and subsequent stage approval, that suitable arrangements exist between the relevant manufacturers for the supply and interchange of documents and information such that the completed vehicle type meets the technical requirements of all the relevant separate Directives as prescribed in Annex IV or Annex XI. Such information must include details of relevant system, component and separate technical unit approvals and of vehicle parts which form part of the incomplete vehicle but are not yet approved.1.2. EC type-approvals in accordance with this Annex are granted on the basis of the current state of completion of the vehicle type and must incorporate all approvals granted at earlier stages.1.3. Each manufacturer in a multi-stage EC type-approval process is responsible for the approval and conformity of production of all systems, components or separate technical units manufactured by him or added by him to the previously built stage. He is not responsible for subjects which have been approved in an earlier stage except in those cases where he modifies relevant parts to an extent that the previously granted approval becomes invalid.2. PROCEDURESThe type-approval authority must:(a) verify that all relevant separate Directive EC type-approvals are applicable to the appropriate standard in the separate Directive;(b) ensure that all the relevant data, taking account of the state of completion of the vehicle, is included in the information folder;(c) by reference to the documentation make sure that the vehicle specification(s) and data contained in Part I of the vehicle information folder are included in the data in the information packages and/or the approval certificates of the relevant separate Directive EC type-approvals; and in the case of a completed vehicle, where an item number in Part I of the information folder is not included in the information package of any of the separate Directives, confirm that the relevant part of characteristic conforms to the particulars in the information folder;(d) on a selected sample of vehicles from the type to be approved carry out or arrange to be carried out inspections of vehicle parts and systems to verify that the vehicle(s) is/are built in accordance with the relevant data contained in the authenticated information package in respect of all relevant separate Directive EC type-approvals;(e) carry out or arrange to be carried out relevant installation checks in respect of separate technical units where applicable.3. The number of vehicles to be inspected for the purposes of paragraph 2(d) must be sufficient to permit the proper control of the various combinations to be EC type-approved according to the state of completion of the vehicle and the following criteria:- engine,- gearbox,- powered axles (number, position, interconnection),- steered axles (number and position),- body styles,- number of doors,- driving position,- number of seats,- level of equipment.4. IDENTIFICATION OF THE VEHICLEAt the second and subsequent stages, in addition to the statutory plate prescribed by Directive 76/114/EEC, each manufacturer must affix to the vehicle an additional plate the model of which is shown in the appendix to this Annex. This plate must be firmly attached, in a conspicuous and readily accessible position on a part not subject to replacement in use. It must show clearly and indelibly the following information in the order listed:- name of the manufacturer,- Sections 1, 3 and 4 of the EC type-approval number,- the stage of approval,- vehicle identification number,- maximum permissible laden mass of the vehicle(1)- maximum permissible laden mass of the combination (where the vehicle is permitted to tow a trailer)(2),- maximum permissible mass on each axle, listed in order from front to rear(3),- in the case of a semi-trailer or centre axle trailer, the maximum permitted mass on the coupling device(4).- Unless otherwise provided for above, the plate must comply with the requirements of Directive 1976/114/EEC.(1) Only where the value has changed during the current stage of approval.(2) Only where the value has changed during the current stage of approval.(3) Only where the value has changed during the current stage of approval.(4) Only where the value has changed during the current stage of approval.AppendixModel of the manufacturer's additional plateThe example below is given as a guide only.>PIC FILE= "L_2002018EN.011402.TIF">ANNEX XV>PIC FILE= "L_2002018EN.011502.TIF">