title: COUNCIL DIRECTIVE 2004/75/EC OF 29.4.2004 AMENDING DIRECTIVE 2003/96/EC AS REGARDS THE POSSIBILITY FOR CYPRUS TO APPLY, IN RESPECT OF ENERGY PRODUCTS AND ELECTRICITY, TEMPORARY EXEMPTIONS OR REDUCTIONS IN THE LEVELS OF TAXATION

text:
               30.4.2004

               EN

               Official Journal of the European Communities

               L 157/100

         COUNCIL DIRECTIVE 2004/75/EC
   of 29.4.2004
   amending Directive 2003/96/EC as regards the possibility for Cyprus to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation
   THE 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,
   Having regard to the opinion of the European Parliament (1)

   Having regard to the opinion of the European Economic and Social Committee (2),
   Whereas:

               (1)

               Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (3) replaced, with effect from 1 January 2004, Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (4) and Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (5). It defines the fiscal structures and the levels of taxation to be imposed on energy products and electricity.

               (2)

               The minimum rates set by Directive 2003/96/EC are liable to create serious economic and social difficulties for certain Member States, among which Cyprus, in view of the comparatively low level of excise duties previously applied, the ongoing economic transition, their relatively low income levels and their limited ability to offset that additional tax burden by reducing other taxes. In particular the price increases brought about by application of the minimum rates set by Directive 2003/96/EC are likely to have adverse effect on their citizens and national economies, creating for instance an unbearable burden for small and medium-sized enterprises.

               (3)

               Cyprus should therefore be permitted, on a temporary basis, to apply additional exemptions or reduced levels of taxation, where it will not be detrimental to the proper functioning of the internal market and will not result in the distortion of competition. Moreover, consistent with the principles in accordance with which transitional periods were originally granted under Directive 2003/96/EC, any such measures should be designed to bring about a progressive alignment with the applicable Community minimum rates.

               (4)

               This Directive does not prejudice the outcome of any procedures relating to distortions of the operation of the single market that may be undertaken, in particular under Articles 87 and 88 of the Treaty. It does not override the requirement for Member States to notify instances of potential State aid to the Commission under Article 88 of the Treaty.

               (5)

               The wording of Article 30 of Directive 2003/96/EC should be clarified.

               (6)

               The provisions in this Directive must apply from the date of Accession of the new Member States. The urgency of the matter justifies an exception to the six-week period provided for in point I.3. of the Protocol on the role of national parliaments in the European Union.

               (7)

               Directive 2003/96/EC should therefore be amended accordingly,

         HAS ADOPTED THIS DIRECTIVE:

      Article 1

   Directive 2003/96/EC is hereby amended as follows:

               (1)

               The following Article shall be inserted:
               “Article 18b
               1.   Notwithstanding the periods set out in paragraph 2 and provided that this does not significantly distort competition, Member States with difficulties in implementing the new minimum levels of taxation shall be allowed a transitional period until 1 January 2007, particularly in order to avoid jeopardising price stability.
               2.   The Republic of Cyprus may apply a transitional period until 1 January 2008 to adjust its national level of taxation on gas oil and kerosene used as propellant to the new minimum level of EUR 302 per 1000 1 and until 1 January 2010 to reach EUR 330. However, the level of taxation on gas oil and kerosene used as propellant shall be not less than EUR 245 per 1000 1 as from 1 May 2004.
               The Republic of Cyprus may apply a transitional period until 1 January 2010 to adjust its national level of taxation on unleaded petrol used as propellant to the new minimum level of EUR 359 per 1000 1. However, the level of taxation on unleaded petrol shall be not less than EUR 287 per 1000 1 as from 1 May 2004.
               3.   Within the transitional periods established, Member States shall progressively reduce their respective gaps with respect to the new minimum levels of taxation. However, where the difference between the national level and the minimum level does not exceed 3% of that minimum level, the Member State concerned may wait until the end of the period to adjust its national level.”

               (2)

               In Article 30 the following paragraph shall be added:
               “References to the repealed Directives shall be construed as references to this Directive.”

      Article 2

   1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive from the date of entry into force of this Directive. They shall forthwith communicate to the Commission the text of those measures and a correlation table between those measures and this Directive.
   When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by the Member States.
   2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

      Article 3

   This Directive shall enter into force subject to, and as from the date of, the entry into force of the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia. It shall be transposed by the Member States into their national law as of the same date. They shall forthwith inform the Commission thereof.

      Article 4

   This Directive is addressed to the Member States.

      Done at Luxembourg, 29.4.2004

         For the Council
         The President
         M. MCDOWELL

      (1)  Opinion delivered on 20 April 2004 (not yet published in the Official Journal).

      (2)  Opinion delivered on 31 March 2004 (not yet published in the Official Journal).

      (3)  OJ L 283, 31.10.2003, p. 51.

      (4)  OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 2003/96/EC.

      (5)  OJ L 316, 31.10.1992, p. 19. Directive as last amended by Directive 2003/96/EC.


Avis juridique important

|

31980L0678

Thirty-third Commission Directive 80/678/EEC of 4 July 1980 amending the Annexes to Council Directive 70/524/EEC concerning additives in feedingstuffs

Official Journal L 185 , 18/07/1980 P. 0048 - 0050 Greek special edition: Chapter 03 Volume 29 P. 0192

****( 1 ) OJ NO L 270 , 14 . 12 . 1970 , P . 1 .  ( 2 ) OJ NO L 171 , 4 . 7 . 1980 , P . 36 .    THIRTY-THIRD COMMISSION DIRECTIVE   OF 4 JULY 1980   AMENDING THE ANNEXES TO COUNCIL DIRECTIVE 70/524/EEC CONCERNING ADDITIVES IN FEEDINGSTUFFS  ( 80/678/EEC )   THE COMMISSION OF THE EUROPEAN COMMUNITIES ,   HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ,   HAVING REGARD TO COUNCIL DIRECTIVE 70/524/EEC OF 23 NOVEMBER 1970 CONCERNING ADDITIVES IN FEEDINGSTUFFS ( 1 ), AS LAST AMENDED BY COMMISSION DIRECTIVE 80/618/EEC ( 2 ), AND IN PARTICULAR ARTICLE 6 THEREOF ,   WHEREAS DIRECTIVE 70/524/EEC PROVIDES THAT THE CONTENTS OF THE ANNEXES SHOULD BE CONTINUALLY ADJUSTED IN LINE WITH SCIENTIFIC AND TECHNICAL KNOWLEDGE ;   WHEREAS MILK FEEDS CONTAINING ANTIBIOTICS SHOULD NOT BE GIVEN TO ANIMALS BEYOND A CERTAIN AGE ; WHEREAS IT IS THEREFORE NECESSARY TO FIX THE MAXIMUM AGE AFTER WHICH THIS TYPE OF FEED MAY NO LONGER BE ADMINISTERED TO ANIMALS ;   WHEREAS CERTAIN CONDITIONS FOR THE USE OF SPIRAMYCIN HAVE BEEN WIDELY TESTED IN SEVERAL MEMBER STATES ; WHEREAS , ON THE BASIS OF EXPERIENCE GAINED AND STUDIES UNDERTAKEN , IT APPEARS THAT THESE NEW CONDITIONS OF USE CAN BE AUTHORIZED THROUGHOUT THE COMMUNITY ;   WHEREAS IT APPEARS FROM THE STUDY OF CERTAIN EMULSIFIERS AND PRESERVATIVES AUTHORIZED HITHERTO AT NATIONAL LEVEL THAT THESE ADDITIVES SATISFY THE CONDITIONS FOR AUTHORIZATION IN THE COMMUNITY ;   WHEREAS THE USE OF CERTAIN ADDITIVES CURRENTLY LISTED IN ANNEX II STILL REQUIRES FURTHER EXAMINATION ; WHEREAS FOR THIS REASON THE PERIOD OF AUTHORIZATION OF THESE SUBSTANCES MUST BE EXTENDED FOR A SPECIFIED PERIOD ;   WHEREAS THE MEASURES PROVIDED FOR IN THIS DIRECTIVE ARE IN ACCORDANCE WITH THE OPINION OF THE STANDING COMMITTEE FOR FEEDINGSTUFFS ,   HAS ADOPTED THIS DIRECTIVE :   ARTICLE 1   THE ANNEXES TO DIRECTIVE 70/524/EEC ARE HEREBY AMENDED AS FOLLOWS :   1 . IN ANNEX I :  ( A ) IN PART A ' ANTIBIOTICS ' :  ( AA ) ITEM NO E 700 ' BACITRACINE ZINC '  IS SUPPLEMENTED AS FOLLOWS :  ( AAA ) THE EXPRESSION ' SIX MONTHS '  IS INSERTED IN THE  ' MAXIMUM AGE '  COLUMN WITH RESPECT TO MILK FEEDS INTENDED FOR CALVES , LAMBS AND KIDS ;  ( AAB ) THE EXPRESSION ' THREE MONTHS '  IS INSERTED IN THE  ' MAXIMUM AGE '  COLUMN WITH RESPECT TO MILK FEEDS INTENDED FOR PIGLETS ;  ( BB ) THE TEXT OF ITEM NO E 710 ' SPIRAMYCIN '  IS AMENDED TO READ AS FOLLOWS : ****   //   //  //  //  MINIMUM CONTENT //  MAXIMUM CONTENT //   // EEC NO  //  ADDITIVES  //  CHEMICAL FORMULA , DESCRIPTION  //  SPECIES OF ANIMAL  //  MAXIMUM AGE  //  PPM OF COMPLETE FEEDINGSTUFFS //  OTHER PROVISIONS  //  // E 710 //  SPIRAMYCIN  ( BASE , MACROLIDE ) //     I C45H78O15N2    II C47H80O16N2   III C48H82O16N2  //  TURKEYS OTHER POULTRY , EXCLUDING DUCKS , GEESE , LAYING HENS AND PIGEONS //  26 WEEKS 16 WEEKS //  5 5 //  20 20 //  //  //  //  CALVES , LAMBS , KIDS //  16 WEEKS OVER 17 WEEKS TO SIX MONTHS //  5 5 //  50 20 //  //  //  //  //  SIX MONTHS //  5 //  80 //  MILK FEEDS ONLY //  //  //  //  PIGLETS //  FOUR MONTHS //  5 //  50 //  //  //  //  //  THREE MONTHS //  5 //  80 //  MILK FEEDS ONLY //  //  //  //  PIGS //  OVER FOUR MONTHS TO SIX MONTHS //  5 //  20 //  //  //  //  ANIMALS BRED FOR FUR //   -  //  5 //  20 //   ( CC )  IN ITEM NO E 711 ' VIRGINIAMYCIN ' , THE EXPRESSION  ' SIX MONTHS '  IS INSERTED IN THE ' MAXIMUM AGE '  COLUMN WITH RESPECT TO MILK FEEDS FOR CALVES ;  ( DD ) IN ITEM NO E 712 ' FLAVOPHOSPHOLIPOL ' :  ( DDA ) THE EXPRESSION ' SIX MONTHS '  IS INSERTED IN THE  ' MAXIMUM AGE '  COLUMN WITH RESPECT TO MILK FEEDS INTENDED FOR CALVES ;  ( DDB ) THE EXPRESSION ' THREE MONTHS '  IS INSERTED IN THE  ' MAXIMUM AGE '  COLUMN WITH RESPECT TO MILK FEEDS FOR PIGS ;  ( B ) IN PART E ' EMULSIFIERS , STABILIZERS , THICKENERS AND GELLING AGENTS ' , THE FOLLOWING ITEM IS ADDED :   //   //  //  //  MINIMUM CONTENT //  MAXIMUM CONTENT //   // EEC NO  //  ADDITIVES  //  CHEMICAL FORMULA , DESCRIPTION  //  SPECIES OF ANIMAL  //  MAXIMUM AGE  //  PPM OF COMPLETE FEEDINGSTUFFS //  OTHER PROVISIONS  //  // E 415 //   XANTHAN GUM //  //   ALL ANIMAL SPECIES //  //  //  //   ALL FEEDS //   ( C ) IN PART G ' PRESERVATIVES ' , THE FOLLOWING ITEMS ARE ADDED :   //   //  //  //  MINIMUM CONTENT //  MAXIMUM CONTENT //   // EEC NO  //  ADDITIVES  //  CHEMICAL FORMULA , DESCRIPTION  //  SPECIES OF ANIMAL  //  MAXIMUM AGE  //  PPM OF COMPLETE FEEDINGSTUFFS //  OTHER PROVISIONS  //  // E 295 //  FUMARIC ACID //  //  //  //  //  //   ALL FEEDING- // E 296 //  D , L MALIC ACID  //  //    ALL ANIMAL SPECIES //  //  //  //   STUFFS //   2 . IN ANNEX II :  ( A ) IN PART A ' ANTIBIOTICS ' , IN ITEM NO 21 ' VIRGINIAMYCIN ' , THE DATE ' 30 JUNE 1980 '  IN THE COLUMN HEADED ' PERIOD OF AUTHORIZATION '  IS REPLACED BY ' 30 JUNE 1981 '  WITH RESPECT TO PIGLETS AND CALVES ;  ( B ) IN PART C ' EMULSIFIERS , STABILIZERS , THICKENERS AND GELLING AGENTS ' :  ( AA ) THE DATE ' 30 JUNE 1980 '  IN THE COLUMN HEADED ' PERIOD OF AUTHORIZATION '  IS REPLACED BY ' 30 NOVEMBER 1980 '  FOR ITEM NO 21 ' XANTHAN GUM ' ;  ( BB ) THE DATE ' 30 JUNE 1980 '  IN THE COLUMN HEADED ' PERIOD OF AUTHORIZATION '  IS REPLACED BY ' 30 JUNE 1981 '  FOR THE FOLLOWING ITEMS :   NO 7 KARAYA GUM ,   NO 8 POLYGLYCEROL POLYRICINOLEATE ,   NO 9 SORBITAN MONOPALMITATE ,   NO 10 SORBITAN MONOSTEARATE ,   NO 11 SORBITAN TRISTEARATE ,   NO 12 POLYOXYETHYLENE(20)SORBITAN MONOLAURATE ,   NO 13 POLYOXYETHYLENE(20)SORBITAN MONOPALMITATE ,   NO 14 POLYOXYETHYLENE(20)SORBITAN MONOSTEARATE ,   NO 15 POLYOXYETHYLENE(20)SORBITAN TRISTEARATE ,   NO 16 POLYOXYETHYLENE(20)SORBITAN MONO-OLEATE ,   NO 17 POLYOXYETHYLENE(8)STEARATE ,   NO 18 POLYOXYETHYLENE(40)STEARATE ,        NO 19 GLYCERIC ESTERS OF FATTY ACIDS OBTAINED FROM SOYA OIL OXIDIZED UNDER HEAT ,   NO 20 GHATTIGUM ,   NO 22 EXTRACT OF QUILLAIA ,   NO 23 LACTYLATED FATTY ACID ESTERS OF GLYCEROL AND PROPYLENE GLYCOL ,   NO 24 SORBITAN MONOLAURATE ,   NO 25 SORBITAN MONO-OLEATE ,   NO 26 DIOCTYL SODIUM SULPHOSUCCINATE ,   NO 27 AMMONIUM PHOSPHATIDES ( SYNONYM : EMULSIFIER YN ).   ARTICLE 2   THE MEMBER STATES SHALL BRING INTO FORCE THE LAWS , REGULATIONS AND ADMINISTRATIVE PROVISIONS NECESSARY TO COMPLY WITH ARTICLE 1 ( 1 ) WITH EFFECT FROM 30 NOVEMBER 1980 . THEY SHALL FORTHWITH INFORM THE COMMISSION THEREOF .   ARTICLE 3   THIS DIRECTIVE IS ADDRESSED TO THE MEMBER STATES .   DONE AT BRUSSELS , 4 JULY 1980 .   FOR THE COMMISSION   FINN GUNDELACH   VICE-PRESIDENT


Avis juridique important

|

31984L0360

Council Directive 84/360/EEC of 28 June 1984 on the combating of air pollution from industrial plants

Official Journal L 188 , 16/07/1984 P. 0020 - 0025 Finnish special edition: Chapter 15 Volume 4 P. 0199  Spanish special edition: Chapter 15 Volume 5 P. 0043  Swedish special edition: Chapter 15 Volume 4 P. 0199  Portuguese special edition Chapter 15 Volume 5 P. 0043

COUNCIL DIRECTIVE of 28 June 1984 on the combating of air pollution from industrial plants (84/360/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 100 and 235 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 1973 (4), 1977 (5) and 1983 (6) action programmes of the European Communities on the environment stress the importance of the prevention and reduction of air pollution;  Whereas the 1973 and 1977 action programmes in particular provide not only for the objective evaluation of the risks to human health and to the environment from air pollution but also for the formulation of quality objectives and the setting of quality standards, especially for a number of air pollutants regarded as the most hazardous;  Whereas the Council has already adopted several Directives under these programmes;  Whereas, moreover, under Decision 81/462/EEC (7) the Community is a party to the Convention on long-range transboundary air pollution;  Whereas the 1983 action programme, the general guidelines of which have been approved by the Council of the European Communities and by the representatives of the Member States meeting within the Council, envisages that the Commission will continue its efforts to establish air quality standards and that where appropriate emission standards for certain types of source should be laid down;  Whereas all the Member States have laws, regulations and administrative provisions concerning the combating of air pollution from stationary industrial plants ; whereas several Member States are in the process of amending the existing provisions;  Whereas the disparities between the provisions concerning the combating of air pollution from industrial installations currently in force, or in the process of amendment, in the different Member States are liable to create unequal conditions of competition and thus have a direct effect on the functioning of the common market ; whereas, therefore, approximation of the law in this field is required, as provided for by Article 100 of the Treaty;  Whereas one of the essential tasks of the Community is to promote throughout the Community a harmonious development of economic activities and a continuous and balanced expansion, tasks which are inconceivable in the absence of a campaign to combat pollution and nuisances or of an improvement in the quality of life and in the protection of the environment;  Whereas the Community should and must help increase the effectiveness of action undertaken by the Member States to combat air pollution from stationary industrial plants;  Whereas in order to achieve this end certain principles aiming at the implementation of a series of measures and procedures designed to prevent and reduce air pollution from industrial plants within the Community should be introduced;  Whereas the Community's endeavours to introduce these principles can be only gradual, bearing in mind the complexity of the situations and the fundamental principles on which the various national policies are based;  (1) OJ No C 139, 27.5.1983, p. 5. (2) OJ No C 342, 19.12.1983, p. 160. (3) OJ No C 23, 30.1.1984, p. 27. (4) OJ No C 112, 20.12.1973, p. 1. (5) OJ No C 139, 13.6.1977, p. 1. (6) OJ No C 46, 17.2.1983, p. 1. (7) OJ No L 171, 27.6.1981, p. 11.   Whereas initially a general framework should be introduced to permit the Member States to adapt, where necessary, their existing rules to the principles adopted at Community level ; whereas the Member States should therefore introduce a system of prior authorization for the operation and substantial alteration of stationary industrial plants which can cause air pollution;  Whereas, moreover, the competent national authorities cannot grant such authorization unless a number of conditions have been fulfilled, including the requirements that all appropriate preventive measures are taken, and that the operation of the plant does not result in a significant level of air pollution;  Whereas it should be possible to apply special provisions in particularly polluted areas and in areas in need of special protection;  Whereas the rules applicable to the authorization procedures and to the determination of emissions must satisfy certain requirements;  Whereas in certain situations the competent authorities must explore the need to impose further requirements, which, however, must not result in excessive costs for the undertaking concerned;  Whereas the provisions taken pursuant to this Directive are to be applied gradually to existing plants, taking due account of technical factors and the economic effects;  Whereas provision must be made for cooperation between the Member States themselves and with the Commission to facilitate implementation of the measures designed to prevent and to reduce air pollution and to develop preventive technology,  HAS ADOPTED THIS DIRECTIVE:    Article 1 The purpose of this Directive is to provide for further measures and procedures designed to prevent or reduce air pollution from industrial plants within the Community, particularly those belonging to the categories set out in Annex I.   Article 2 For the purposes of this Directive:    1. "Air pollution" means the introduction by man, directly or indirectly, of substances or energy into the air resulting in deleterious effects of such a nature as to endanger human health, harm living resources and ecosystems and material property and impair or interfere with amenities and other legitimate uses of the environment.       2. "Plant" means any establishment or other stationary plant used for industrial or public utility purposes which is likely to cause air pollution.       3. "Existing plant" means a plant in operation before 1 July 1987 or built or authorized before that date.       4. "Air quality limit values" means the concentration of polluting substances in the air during a specified period which is not to be exceeded.       5. "Emission limit values" means the concentration and/or mass of polluting substances in emissions from plants during a specified period which is not to be exceeded.          Article 3 1. Member States shall take the necessary measures to ensure that the operation of plants belonging to the categories listed in Annex I requires prior authorization by the competent authorities. The necessity to meet the requirements prescribed for such authorization must be taken into account at the plant's design stage.  2. Authorization is also required in the case of substantial alteration of all plants which belong to the categories listed in Annex I or which, as a result of the alteration, will fall within those categories.  3. Member States may require other categories of plants to be subject to authorization or, where national legislation so provides, prior notification.    Article 4 Without prejudice to the requirements laid down by national and Community provisions with a purpose other than that of this Directive, an authorization may be issued only when the competent authority is satisfied that:    1. all appropriate preventive measures against air pollution have been taken, including the application of the best available technology, provided that the application of such measures does not entail excessive costs;       2. the use of plant will not cause significant air pollution particularly from the emission of substances referred to in Annex II;       3. none of the emission limit values applicable will be exceeded;       4. all the air quality limit values applicable will be taken into account.          Article 5 Member States may:    - define particularly polluted areas for which emission limit values more stringent than those referred to in Article 4 may be fixed,       - define areas to be specially protected for which air quality limit values and emission limit values more stringent than those referred to in Article 4 may be fixed,       - decide that, within the abovementioned areas, specified categories of plants set out in Annex I may not be built or operated unless special conditions are complied with.          Article 6 Applications for authorization shall include a description of the plant containing the necessary information for the purposes of the decision whether to grant authorization in accordance with Articles 3 and 4.   Article 7 Subject to the provisions regarding commercial secrecy, Member States shall exchange information among themselves and with the Commission regarding their experience and knowledge of measures for prevention and reduction of air pollution, as well as technical processes and equipment and air quality and emission limit values.   Article 8 1. The Council, acting unanimously on a proposal from the Commission, shall if necessary fix emission limit values based on the best available technology not entailing excessive costs, and taking into account the nature, quantities and harmfulness of the emissions concerned.  2. The Council, acting unanimously on a proposal from the Commission, shall stipulate suitable measurement and assessment techniques and methods.   Article 9 1. Member States shall take the necessary measures to ensure that applications for authorization and the decisions of the competent authorities are made available to the public concerned in accordance with procedures provided for in the national law.  2. Paragraph 1 shall apply without prejudice to specific national or Community provisions concerning the assessment of the environmental effects of public and private projects and subject to observance of the provisions regarding commercial secrecy.   Article 10 The Member States shall make available to the other Member States concerned, as a basis for all necessary consultation within the framework of their bilateral relations, the same information as is furnished to their own nationals.   Article 11 Member States shall take the necessary measures to ensure that emissions from plants are determined for the purpose of monitoring compliance with the obligations referred to in Article 4. The determination methods must be approved by the competent authorities.   Article 12 The Member States shall follow developments as regards the best available technology and the environmental situation.  In the light of this examination they shall, if necessary, impose appropriate conditions on plants authorized in accordance with this Directive, on the basis both of those developments and of the  desirability of avoiding excessive costs for the plants in question, having regard in particular to the economic situation of the plants belonging to the category concerned.   Article 13 In the light of an examination of developments as regards the best available technology and the environmental situation, the Member States shall implement policies and strategies, including appropriate measures, for the gradual adaptation of existing plants belonging to the categories given in Annex I to the best available technology, taking into account in particular:    - the plant's technical characteristics,       - its rate of utilization and length of its remaining life,       - the nature and volume of polluting emissions from it,       - the desirability of not entailing excessive costs for the plant concerned, having regard in particular to the economic situation of undertakings belonging to the category in question.          Article 14 Member States may, in order to protect public health and the environment, adopt provisions stricter than those provided for in this Directive.   Article 15 The Directive does not apply to industrial plants serving national defence purposes.   Article 16 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 30 June 1987.  2. Member States shall communicate to the Commission the texts of the provisions of national law which they adopt in the field governed by this Directive.   Article 17 This Directive is addressed to the Member States.     Done at Luxembourg, 28 June 1984.  For the Council  The President  H. BOUCHARDEAU     ANNEX I  CATEGORIES OF PLANTS (1)  (covered by Article 3)    1. Energy industry      1.1. Coke ovens           1.2. Oil refineries (excluding undertakings manufacturing only lubricants from crude oil)           1.3. Coal gasification and liquefaction plants           1.4. Thermal power stations (excluding nuclear power stations) and other combustion installations with a nominal heat output of more than 50 MW.                  2. Production and processing of metals      2.1. Roasting and sintering plants with a capacity of more than 1 000 tonnes of metal ore per year           2.2. Integrated plants for the production of pig iron and crude steel           2.3. Ferrous metal foundries having melting installations with a total capacity of over 5 tonnes           2.4. Plants for the production and melting of non-ferrous metals having installations with a total capacity of over 1 tonne for heavy metals or 0,5 tonne for light metals.                  3. Manufacture of non-metallic mineral products      3.1. Plants for the production of cement and rotary kiln lime production           3.2. Plants for the production and processing of asbestos and manufacture of asbestos-based products           3.3. Plants for the manufacture of glass fibre or mineral fibre           3.4. Plants for the production of glass (ordinary and special) with a capacity of more than 5 000 tonnes per year           3.5. Plants for the manufacture of coarse ceramics notably refractory bricks, stoneware pipes, facing and floor bricks and roof tiles.                  4. Chemical industry      4.1. Chemical plants for the production of olefins, derivatives of olefins, monomers and polymers           4.2. Chemical plants for the manufacture of other organic intermediate products           4.3. Plants for the manufacture of basic inorganic chemicals.                  5. Waste disposal      5.1. Plants for the disposal of toxic and dangerous waste by incineration           5.2. Plants for the treatment by incineration of other solid and liquid waste.                  6. Other industries  Plants for the manufacture of paper pulp by chemical methods with a production capacity of 25 000 tonnes or more per year.  (1) The thresholds given in this Annex refer to production capacities.          ANNEX II  LIST OF MOST IMPORTANT POLLUTING SUBSTANCES  (within the meaning of Article 4 (2))    1. Sulphur dioxide and other sulphur compounds       2. Oxides of nitrogen and other nitrogen compounds       3. Carbon monoxide       4. Organic compounds, in particular hydrocarbons (except methane)       5. Heavy metals and their compounds       6. Dust ; asbestos (suspended particulates and fibres), glass and mineral fibres       7. Chlorine and its compounds       8. Fluorine and its compounds


Avis juridique important

|

31992L0081

Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils

Official Journal L 316 , 31/10/1992 P. 0012 - 0015 Finnish special edition: Chapter 9 Volume 2 P. 0091  Swedish special edition: Chapter 9 Volume 2 P. 0091

COUNCIL DIRECTIVE 92/81/EEC  of 19 October 1992  on the harmonization of the structures of excise duties on mineral oilsTHE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing he European Economic Community, and in particular Article 99 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 Directive 92/12/EEC (4) lays down provisions on the general arrangements for products subject to excise duty;  Whereas Directive 92/82/EEC (5) lays down provision in respect of the minimum rates of excise duty applicable to certain mineral oils;  Whereas it is important to the proper functioning of the internal market to determine common definitions for all mineral oil products which shall be subject to the general excise monitoring system;  Whereas it is useful to base such definitions on those in the combined nomenclature in force at the date of the adoption of this Directive;  Whereas it is necessary to lay down certain obligatory exemptions at Community level;  Whereas, however, it is appropriate to permit Member States to apply on an optional basis certain other exemptions or reduced rates within their own territory where this does not give rise to distortions of competition;  Whereas it is necessary to provide for a procedure to authorize the introduction of further exemptions or rate reductions;  Whereas it is necessary to provide for a review procedure for all the exemptions or reduced rates provided for in this Directive in order to monitor their continued compatibility with the proper functioning of the internal market,  HAS ADOPTED THIS DIRECTIVE:  I. Scope   Article 1  1. Member States shall impose a harmonized excise duty on mineral oils in accordance with this Directive.  2. Member States shall fix their rates in accordance with Directives 92/82/EEC on the approximation of the rates of excise duty on mineral oils.  Article 2  1. For the purposes of this Directive 'mineral oil' shall cover:  (a) products falling within CN code 2706;  (b) products falling within CN codes 2707 10, 2707 20, 2707 30, 2707 50, 2707 91 00 and 2707 99 (except 2707 99 30, 2707 99 50 and 2707 99 70);  (c) products falling within CN code 2709;  (d) products falling within CN code 2710;  (e) products falling within CN code 2711, including chemically pure methane and propane but excluding natural gas;  (f) products falling within CN codes 2712 10, 2712 20 00, 2712 90 31, 2712 90 33, 2712 90 39 and 2712 90 90;  (g) products falling within CN code 2713 with the exception of resinous products, used bleaching earth, acid residues and basic residues;  (h) products falling within CN code 2715;  (i) products falling within CN code 2901;  (j) products falling within CN codes 2902 11 00, 2902 19 90, 2902 20, 2902 30, 2902 41 00, 2902 42 00, 2902 43 00 and 2902 44;  (k) products falling within CN codes 3403 11 00 and 3403 19;  (l) products falling within CN code 3811;  (m) products falling within CN code 3817.  2. Mineral oils other than those for which a level of duty is specified in the rates Directive 92/82/EEC shall be subject to excise duty if intended for use, offered for sale or used as heating fuel or motor fuel. The rate of duty to be charged shall be  fixed, according to use, at the rate for the equivalent heating fuel or motor fuel.  3. In addition to the taxable products listed in paragraph 1, any product intended for use, offered for sale or used as motor fuel, or as an additive or extender in motor fuels, shall be taxed as motor fuel. Any other hydrocarbon, except for coal,  lignite, peat or other similar solid hydrocarbons or natural gas, intended for use, offered for sale or used for heating purposes shall be taxed at the rate for the equivalent mineral oil.  However, coal, lignite, peat or any other similar solid hydrocarbons or natural gas may be subject to taxation in accordance with Article 3 (3) of Directive 92/12/EEC.  4. References in paragraph 1 above to codes of the Combined Nomenclature shall be to those of the version of the CN in force when this Directive is adopted.  II. Establishment of the excise duty  Article 3  1. In each Member State, mineral oils shall be subject to a specific excise duty calculated per 1 000 litres of product at a temperature of 15 °C. However, for products listed in Article 2 (1) used as heavy fuel oils, and for LPG and methane,  the specific duty shall be calculated per 1 000 kilogram.  2. Member States may calculate the specific excise duty for heavy fuel oils, LPG and methane in a manner other than that provided for in paragraph 1. In that event they shall be obliged to calculate in proportion to the quantities.  Article 4  1. In addition to the general provisions defining the chargeable event and the provisions for payment of the excise duty set out in Directive 92/12//EEC, excise duty on mienral oils shall also become due on the occurrence of one of the  chargeable events mentioned in Article 2 (3) of this Directive.  2. Member States may also provide that excise duty on mineral oils shall become due when it is established that a final use condition laid down in national rules for the purpose of a reduced rate of duty or exemption is not or is no longer fulfilled.  3. The consumption of mineral oils within the curtilage of an establishment producing mineral oils shall not be considered a chargeable event giving rise to excise duty as long as the consumption is for the purose of such production.  However, where such consumption is for purposes not related to that production and in particular for the propulsion of vehicles, this shall be considered a chargeable event giving rise to excise duty.  Article 5  1. Without prejudice to Article 6, an estabishment in which the products listed in Article 2 (1) are manufactured or subjected to a specific process within the meaning of Additional Note 4 to Chapter 27 of the combined nomenclature shall be  considered an establishment for the production of mineral oils.  2. Without prejudice to the rules on movement laid down in Directive 92/12/EEC Member States need not consider 'establishments for the production of mieral oils' those establishments in which the only products manufactured are mineral oils for which a  level of duty is not specified by Directive 92/82/EEC.  Article 6  Member States need not treat as 'production of mineral oils':  (a) operations during which small quantities of mineral oils are obtained incidentally;  (b) operations by which the user of a mineral oil makes its re-use possible in his own undertaking provided that the excise duty already paid on such oil is not less than the excise duty which would be due if the re-used oil were again to be liable to  excise duty;  (c) the operation consisting of mixing, outside a production establishment or a bonded warehouse, mineral oils with other mineral oils or other materials, provided:  (i) that excise duty on the components has been paid previously; and  (ii) that the amount paid is not less than the amount of the excise duty which would be chargeable on the mixture.  The first condition shall not apply where the mixture is exempted fo a specific use.  Article 7  On a change in one or more rates of excise duty, stocks of mineral oil put into consumption may be subject to an increase in or a reduction of the excise duty.  Article 8  1. In addition to the general provisions set out in Directive 92/12/EEC on exempt uses of excisable products, and without prejudice to other Community provisions, Member States shall exempt the following from the harmonized excise duty under  conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:  (a) mineral oils used for purposes other than as motor fuels or as heating fuels;  (b) mineral oils supplied for use as fuels for the purpose of air navigations other than private pleasure flying.  For the purposes of this Directive, 'private pleasure flying' shall mean the use o aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in  particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.  Member States may limit the scope of this exemption to supplies of jet fuel (CN code 2710 00 51);  (c) mineral oils supplied for use as fuel for the purposes of navigation within Community waters (including fishing), other than in private pleasure craft.  For the purposes of this Directive, 'private pleasure craft' shall mean any craft used by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular  other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.  2. Without prejudice to other Community provisions, Member States may apply total or partial exemptions or reductions in the rate of duty to mineral oils used under fiscal control:  (a) in the process of producing electricity and in combined power and heat plants;  (b) for navigation on inland waterways other than for private pleasure craft;  (c) in the field of passenger transport, and the carriage of goods, by rail;  (d) in the field of pilot projects for the technological development of more environmentally-friendly products and in particular in relation to fuels from renewable resources;  (e) in the field of the manufacture, development, testing and maintenance of aircraft and ships;  (f) exclusively in agricultural and in horticultural works, and in forestry and inland fisheries;  (g) in respect of dredging operations in navigable waterways and in ports.  3. Member States may also, in the case of all or some of the following industrial and commercial uses, apply a reduced rate of taxation on gas oil and/or LPG and/or methane and/or kerosene used under fiscal control, provided that the rate charged is not  less than the minimum rate set in Directive 92/82/EEC on the approximation of the rates of excise duty on mineral oils:  (a) for stationary motors;  (b) in respect of plant and machinery used in construction, civil engineering and public works;  (c) for vehicles intended for use off the public roadway or which have not been granted authorization for use mainly on the public highway.  4. The Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce further exemptions or recutions for specific policy considerations.  A Member State wishing to introduce such a measure shall accordingly inform the Commission and shall also provide the Commission with all relevant or necessary information. The Commission shall inform the other Member States of the proposed measure  within one month.  The Council shall be deemed to have authorized the exemption or recution proposed if, within two months of the other Member States' being informed as laid down in the second subparagraph, neither the Commission nor any Member State has requested that  the matter be considered by the Council.  5. If the Commission considers that the exemptions or reductions provided for in paragraph 4 are no longer sustainable, particularly in terms of fair competition or distortion of the operation of the internal market, or Community policy in the area of  protection of the environment, it shall submit appropriate proposals to the Council. The Council shall take a unanimous decision on these proposals.  6. In any event, and at the latest before 31 December 1996, the Council shall review the situation with regard to the exemptions or reductions set out in paragraph 4 on the basis of a report by the Commission and shall unanimously determine on a  proposal from the Commission, after consultation of the European Parliament, whether any or all of them shall be ablished, modified or extended.  7. No later than 31 December 1997 the Council shall review the exemptions provided for in paragraphs 1 (b) and 2 (b), on the basis of a report by the Commission and taking account of the external costs entailed in such means of transport and the  implications for the environment and shall decide unanimously, on a proposal from the Commission, whether to abolish or modify those exemptions.  8. Member States shall be free to give effect to the exemptions or reductions in the rate of duty set out in paragraph 4 by refunding the excise duty paid.  III. Controls  Article 9  By 31 December 1992 the Council, acting unanimously on the basis of a proposal from the Commission, shall adopt Community rules for the colouring or the marking of those mineral oils which are exempt from duty or which are subject to a  reduced rate as fuel or as motor fuel.  IV. Final provisions  Article 10  1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 31 December 1992. They shall forthwith inform the Commission thereof.  When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by the Member  States.  2. Member States shall communicate to the Commission the texts of the main provisions of natinal law which they adopt in the field governed by this Directive.  Article 11  This Directive is addressed to the Member States. Done at Luxembourg, 19 October 1992. For the Council  The President  J. COPE   (1) OJ No C 322, 21. 12. 1990, p. 18. (2) OJ No C 183, 15. 7. 1991, p. 289. (3) OJ No C 69, 18. 3. 1991, p. 25. (4) OJ No L 76, 23. 3. 1992, p. 1. (5) See page 19 of this Official Journal.


Avis juridique important

|

31962L2005

EEC: First Council Directive on the establishment of certain common rules for international transport (carrying of goods by road for hire or reward)

Official Journal 070 , 06/08/1962 P. 2005 - 2006 Finnish special edition: Chapter 7 Volume 1 P. 0030  Danish special edition: Series I Chapter 1959-1962 P. 0237  Swedish special edition: Chapter 7 Volume 1 P. 0030  English special edition: Series I Chapter 1959-1962 P. 0267  Greek special edition: Chapter 07 Volume 1 P. 0028  Spanish special edition: Chapter 07 Volume 1 P. 0055  Portuguese special edition Chapter 07 Volume 1 P. 0055

FIRST COUNCIL DIRECTIVE on the establishment of certain common rules for international transport (carriage of goods by road for hire or reward)  THE COUNCIL OF THE EUROPEAN ECONOMIC COMMUNITY,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 75 (1) thereof;  Having regard to the proposal from the Commission;  Having regard to the Opinion of the Economic and Social Committee;  Having regard to the Opinion of the European Parliament;  Whereas the adoption of a common transport policy involves inter alia laying down common rules for the international carriage of goods by road to or from the territory of a Member State or passing across the territory of one or more Member States;  Whereas the progressive establishment of the common market must not be impeded by obstacles in the transport sector ; whereas it is necessary to ensure a progressive expansion of the international carriage of goods by road, bearing in mind developments in trade and movement of goods within the Community;  HAS ADOPTED THIS DIRECTIVE:    Article 1 1. Each Member State shall, by the end of 1962 at the latest and in the manner laid down in paragraphs 2 and 3 of this Article, liberalise the types of international carriage of goods by road for hire or reward involving other Member States listed in Annexes I and II to this Directive, where such carriage is performed to or from the territory of that Member State or passing in transit across the territory of that Member State.  2. The types of carriage listed in Annex I shall be exempted from any quota or authorisation system.  3. The types of carriage listed in Annex II shall no longer be subject to a quota system. They may, however, remain subject to authorisation provided no quantitative restriction is involved ; in such case Member States shall ensure that decisions on applications for authorisation are given within five days of receipt.  4. The two Annexes to this Directive shall form an integral part thereof.   Article 2 Member States shall inform the Commission of the measures taken to implement this Directive within three months of its entry into force and in any event before the end of 1962.   Article 3 This Directive shall not affect the conditions under which any Member State authorises its own nationals to engage in the activities mentioned in this Directive.   Article 4 This Directive is addressed to the Member States.     Done at Brussels, 23 July 1962.  For the Council  The President  E. COLOMBO     ANNEX 1 Types of carriage to be exempted from any transport quota or authorisation system     1. Frontier traffic in a zone extending on each side of the frontier to a depth of 25 kilometres as the crow flies, provided that the total distance involved does not exceed 50 kilometres as the crow flies.       2. Occasional carriage of goods to or from airports, in the event of air services being diverted.       3. Carriage of luggage in trailers coupled to passenger-carrying vehicles and the carriage of luggage in all types of vehicle to and from airports.       4. Carriage of mails.       5. Carriage of damaged vehicles.       6. Carriage of refuse and sewage.       7. Carriage of animal carcases for disposal.       8. Carriage of bees and fish fry.       9. Funeral transport.         ANNEX II Types of carriage to be exempted from any quota system but which may remain subject to authorisation in accordance with Article 1 (3) of this Directive     1. Carriage from a Member State into the frontier zone of an adjacent Member State, extending to a depth of 25 kilometres as the crow flies from their common frontier.       2. Carriage of goods in motor vehicles the laden weight of which, including that of trailers, does not exceed 6000 kilogrammes.       3. Carriage of objects and works of art for exhibition or for commercial purposes.       4. Occasional carriage of objects and material exclusively for publicity or information purposes.       5. Removals by undertakings having special staff and equipment for this purpose.       6. Carriage of material, properties and animals to or from theatrical, musical or film performances or sporting events, circuses, exhibitions or fairs, or to or from the making of radio or television broadcasts or films.