title: Commission Directive 2004/79/EC of 4 March 2004 adapting Directive 2002/94/EC, in the field of taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia

text:
               1.5.2004

               EN

               Official Journal of the European Union

               L 168/68

      COMMISSION DIRECTIVE 2004/79/EC
   of 4 March 2004
   adapting Directive 2002/94/EC, in the field of taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (1), and in particular Article 2(3) thereof,
   Having regard to the Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (2), and in particular Article 57(1) thereof,
   Whereas:

               (1)

               For certain acts which remain valid beyond 1 May 2004, and require adaptation by reason of accession, the necessary adaptations were not provided for in the 2003 Act of Accession, or were provided for but need further adaptations. All these adaptations need to be adopted before accession so as to be applicable as from accession.

               (2)

               Pursuant to Article 57(2) of the Act of Accession, such adaptations are to be adopted by the Commission in all cases where the Commission adopted the original act.

               (3)

               Commission Directive 2002/94/EC (3) should therefore be amended accordingly,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   Directive 2002/94/EC is amended as set out in the Annex.
   Article 2
   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by the date of accession at the latest. They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.
   When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
   Article 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.
   Article 4
   This Directive is addressed to the Member States.

      Done at Brussels, 4 March 2004.

            For the Commission

         Günter VERHEUGEN

            Member of the Commission

      (1)  OJ L 236, 23.9.2003, p. 17.

      (2)  OJ L 236, 23.9.2003, p. 33.

      (3)  OJ L 337, 13.12.2002, p. 41.

      ANNEX
      TAXATION
      Commission Directive 2002/94/EC of 9 December 2002 laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures.
      In Annex IV, the left column under ‘Member State’ is replaced by the following:

                  ‘Belgique/België

                  Česká Republika

                  Danmark

                  Deutschland

                  Eesti

                  Eλλάδα

                  España

                  France

                  Ireland

                  Italia

                  Kύπρος

                  Latvija

                  Lietuva

                  Luxembourg

                  Magyarország

                  Malta

                  Nederland

                  Österreich

                  Polska

                  Portugal

                  Slovenija

                  Slovensko

                  Finland/Suomi

                  Sverige

                  United Kingdom’


title: Commission Directive (EU) 2017/898 of 24 May 2017 amending, for the purpose of adopting specific limit values for chemicals used in toys, Appendix C to Annex II to Directive 2009/48/EC of the European Parliament and of the Council on the safety of toys, as regards bisphenol A (Text with EEA relevance. )

text:
               25.5.2017

               EN

               Official Journal of the European Union

               L 138/128

         COMMISSION DIRECTIVE (EU) 2017/898
   of 24 May 2017
   amending, for the purpose of adopting specific limit values for chemicals used in toys, Appendix C to Annex II to Directive 2009/48/EC of the European Parliament and of the Council on the safety of toys, as regards bisphenol A
   (Text with EEA relevance)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Directive 2009/48/EC of the European Parliament and of the Council of 18 June 2009 on the safety of toys (1), and in particular Article 46(2) thereof,
   Whereas:

               (1)

               Directive 2009/48/EC establishes certain requirements for chemical substances which are classified as carcinogenic, mutagenic or toxic for reproduction under Regulation (EC) No 1272/2008 of the European Parliament and of the Council (2). Appendix C to Annex II to Directive 2009/48/EC lays down specific limit values for chemicals used in toys intended for use by children under 36 months or in other toys intended to be placed in the mouth.

               (2)

               The specific limit value for bisphenol A (CAS number 80-05-7) is 0,1 mg/l (migration limit). European standards EN 71-10:2005 (sample preparation) and EN 71-11:2005 (measurement) provide the relevant test methods.

               (3)

               EN 71-10:2005 requires that 10 cm2 of a toy material be extracted with 100 ml of water during one hour. Compliance with the specific limit value of 0,1 mg/l thus means that during this extraction a maximum of 0,01 mg bisphenol A may migrate out of the toy material.

               (4)

               In order to provide it with advice in the preparation of legislative proposals and policy initiatives in the area of toy safety, the Commission established the Expert Group on Toys Safety. The mission of its subgroup ‘Chemicals’ is to provide such advice with regard to chemical substances which may be used in toys. The subgroup ‘Chemicals’ of the Expert Group on Toys Safety considered at its meeting on 1 October 2015 that applying the specific limit value and the test methods set out above leads to an exposure of 3 microgram per kilogram body weight per day in a child of 10 kg body weight mouthing a toy during 3 hours daily.

               (5)

               New data on bisphenol A and refined methodologies led the Panel on Food Contact Materials, Enzymes, Flavourings and Processing Aids (CEF Panel) of the European Food Safety Authority (EFSA) to set a ‘temporary’ tolerable daily intake (TDI) for bisphenol A at 4 microgram per kilogram body weight per day (3). The CEF Panel designated the TDI as temporary, pending the outcome of the long-term study in rats involving prenatal as well as postnatal exposure to bisphenol A, currently being undertaken by National Toxicology Programme of the United States Food and Drug Administration.

               (6)

               In the light of the above, the subgroup ‘Chemicals’ of the Expert Group on Toys Safety recommended at its meeting of 1 October 2015 that bisphenol A be limited in toys to 0,04 mg/l (migration limit) when tested in accordance with EN 71-10:2005 and EN 71-11:2005, assuming a child's body weight of 10 kg, a daily mouthing time of three hours, a mouthed toy surface of 10 cm2 and an allocation of 10 % of the temporary TDI to the exposure of a child to bisphenol A from toys. The Expert Group on Toys Safety supported this recommendation at its meeting of 14 January 2016.

               (7)

               While Commission Regulation (EU) No 10/2011 (4) sets down a specific migration limit for bisphenol A as a monomer for use in certain food contact materials, as well as a prohibition to use bisphenol A for the manufacture of polycarbonate infant feeding bottles, the basic assumptions for deriving that migration limit and laying down the prohibition are different from those for the migration limit for bisphenol A in toys.

               (8)

               In the light of available scientific evidence and considering the differences between toys and materials which come into contact with food, the currently applicable specific limit value for bisphenol A in toys is too high and should be revised.

               (9)

               The effects of bisphenol A are under review in scientific fora. While it may be necessary to review the migration limit if relevant new scientific information becomes available in the future, the limit reflecting current scientific knowledge should be laid down in order to ensure adequate protection of children.

               (10)

               Appendix C to Annex II to Directive 2009/48/EC should therefore be amended accordingly.

               (11)

               The measures provided for in this Directive are in accordance with the opinion of the Toy Safety Committee established under Article 47 of Directive 2009/48/EC,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   In Appendix C to Annex II to Directive 2009/48/EC, in the table, the entry for bisphenol A is replaced by the following:

                  ‘Bisphenol A

                  80-05-7

                  0,04 mg/l (migration limit) in accordance with the methods laid down in EN 71-10:2005 and EN 71-11:2005.’

   Article 2
   1.   Member States shall adopt and publish, by 25 November 2018 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.
   They shall apply those provisions from 26 November 2018.
   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 3
   This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
   Article 4
   This Directive is addressed to the Member States.

      Done at Brussels, 24 May 2017.

            For the Commission

            The President

         Jean-Claude JUNCKER

      (1)  OJ L 170, 30.6.2009, p. 1.

      (2)  Regulation (EC) No 1272/2008 of the European Parliament and of the Council of 16 December 2008 on classification, labelling and packaging of substances and mixtures, amending and repealing Directives 67/548/EEC and 1999/45/EC, and amending Regulation (EC) No 1907/2006 (OJ L 353, 31.12.2008, p. 1).

      (3)  EFSA Panel on Food Contact Materials, Enzymes, Flavourings and Processing Aids (CEF) (2015) Scientific Opinion on the risks to public health related to the presence of bisphenol A (BPA) in foodstuffs: PART II — Toxicological assessment and risk characterisation. EFSA Journal 2015;13(1):3978, p. 196.
   http://www.efsa.europa.eu/sites/default/files/scientific_output/files/main_documents/3978part2.pdf

      (4)  Commission Regulation (EU) No 10/2011 of 14 January 2011 on plastic materials and articles intended to come into contact with food (OJ L 12, 15.1.2011, p. 1).


Avis juridique important

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31991L0250

Council Directive 91/250/EEC of 14 May 1991 on the legal protection of computer programs

Official Journal L 122 , 17/05/1991 P. 0042 - 0046 Finnish special edition: Chapter 17 Volume 1 P. 0111  Swedish special edition: Chapter 17 Volume 1 P. 0111

COUNCIL DIRECTIVE  of 14 May 1991  on the legal protection of computer programs  (91/250/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community and in particular Article 100a thereof,Having regard to the proposal from the Commission (1),In cooperation with the European Parliament (2),Having regard to the opinion of the Economic and Social Committee (3),Whereas computer programs are at present not clearly protected in all Member States by existing legislation and such protection, where it exists, has different attributes;Whereas the development of computer programs requires the investment of considerable human, technical and financial resources while computer programs can be copied at a fraction of the cost needed to develop them independently;Whereas computer programs are playing an increasingly important role in a broad range of industries and computer program technology can accordingly be considered as being of fundamental importance for the Community's industrial development;Whereas certain differences in the legal protection of computer programs offered by the laws of the Member States have direct and negative effects on the functioning of the common market as regards computer programs and such differences could well become greater as Member States introduce new legislation on this subject;Whereas existing differences having such effects need to be removed and new ones prevented from arising, while differences not adversely affecting the functioning of the common market to a substantial degree need not be removed or prevented from arising;Whereas the Community's legal framework on the protection of computer programs can accordingly in the first instance be limited to establishing that Member States should accord protection to computer programs under copyright law as literary works and, further, to establishing who and what should be protected, the exclusive rights on which protected persons should be able to rely in order to authorize or prohibit certain acts and for how long the protection should apply;Whereas, for the purpose of this Directive, the term 'computer program` shall include programs in any form, including those which are incorporated into hardware; whereas this term also includes preparatory design work leading to the development of a computer program provided that the nature of the preparatory work is such that a computer program can result from it at a later stage;Whereas, in respect of the criteria to be applied in determining whether or not a computer program is an original work, no tests as to the qualitative or aesthetic merits of the program should be applied;Whereas the Community is fully committed to the promotion of international standardization;Whereas the function of a computer program is to communicate and work together with other components of a computer system and with users and, for this purpose, a logical and, where appropriate, physical interconnection and interaction is required to permit all elements of software and hardware to work with other software and hardware and with users in all the ways in which they are intended to function;Whereas the parts of the program which provide for such interconnection and interaction between elements of software and hardware are generally known as 'interfaces`;Whereas this functional interconnection and interaction is generally known as 'interoperability`; whereas such interoperability can be defined as the ability to exchange information and mutually to use the information which has been exchanged;Whereas, for the avoidance of doubt, it has to be made clear that only the expression of a computer program is protected and that ideas and principles which underlie any element of a program, including those which underlie its interfaces, are not protected by copyright under this Directive;Whereas, in accordance with this principle of copyright, to the extent that logic, algorithms and programming languages comprise ideas and principles, those ideas and principles are not protected under this Directive;Whereas, in accordance with the legislation and jurisprudence of the Member States and the international copyright conventions, the expression of those ideas and principles is to be protected by copyright;Whereas, for the purposes of this Directive, the term 'rental` means the making available for use, for a limited period of time and for profit-making purposes, of a computer program or a copy thereof; whereas this term does not include public lending, which, accordingly, remains outside the scope of this Directive;Whereas the exclusive rights of the author to prevent the unauthorized reproduction of his work have to be subject to a limited exception in the case of a computer program to allow the reproduction technically necessary for the use of that program by the lawful acquirer;Whereas this means that the acts of loading and running necessary for the use of a copy of a program which has been lawfully acquired, and the act of correction of its errors, may not be prohibited by contract; whereas, in the absence of specific contractual provisions, including when a copy of the program has been sold, any other act necessary for the use of the copy of a program may be performed in accordance with its intended purpose by a lawful acquirer of that copy;Whereas a person having a right to use a computer program should not be prevented from performing acts necessary to observe, study or test the functioning of the program, provided that these acts do not infringe the copyright in the program;Whereas the unauthorized reproduction, translation, adaptation or transformation of the form of the code in which a copy of a computer program has been made available constitutes an infringement of the exclusive rights of the author;Whereas, nevertheless, circumstances may exist when such a reproduction of the code and translation of its form within the meaning of Article 4 (a) and (b) are indispensable to obtain the necessary information to achieve the interoperability of an independently created program with other programs;Whereas it has therefore to be considered that in these limited circumstances only, performance of the acts of reproduction and translation by or on behalf of a person having a right to use a copy of the program is legitimate and compatible with fair practice and must therefore be deemed not to require the authorization of the rightholder;Whereas an objective of this exception is to make it possible to connect all components of a computer system, including those of different manufacturers, so that they can work together;Whereas such an exception to the author's exclusive rights may not be used in a way which prejudices the legitimate interests of the rightholder or which conflicts with a normal exploitation of the program;Whereas, in order to remain in accordance with the provisions of the Berne Convention for the Protection of Literary and Artistic Works, the term of protection should be the life of the author and fifty years from the first of January of the year following the year of his death or, in the case of an anonymous or pseudonymous work, 50 years from the first of January of the year following the year in which the work is first published;Whereas protection of computer programs under copyright laws should be without prejudice to the application, in appropriate cases, of other forms of protection; whereas, however, any contractual provisions contrary to Article 6 or to the exceptions provided for in Article 5 (2) and (3) should be null and void;Whereas the provisions of this Directive are without prejudice to the application of the competition rules under Articles 85 and 86 of the Treaty if a dominant supplier refuses to make information available which is necessary for interoperability as defined in this Directive;Whereas the provisions of this Directive should be without prejudice to specific requirements of Community law already enacted in respect of the publication of interfaces in the telecommunications sector or Council Decisions relating to standardization in the field of information technology and telecommunication;Whereas this Directive does not affect derogations provided for under national legislation in accordance with the Berne Convention on points not covered by this Directive,HAS ADOPTED THIS DIRECTIVE: Article 1  Object of protection 1. In accordance with the provisions of this Directive, Member States shall protect computer programs, by copyright, as literary works within the meaning of the Berne Convention for the Protection of Literary and Artistic Works. For the purposes of this Directive, the term 'computer programs` shall include their preparatory design material.2. Protection in accordance with this Directive shall apply to the expression in any form of a computer program. Ideas and principles which underlie any element of a computer program, including those which underlie its interfaces, are not protected by copyright under this Directive.3. A computer program shall be protected if it is original in the sense that it is the author's own intellectual creation. No other criteria shall be applied to determine its eligibility for protection. Article 2  Authorship of computer programs 1. The author of a computer program shall be the natural person or group of natural persons who has created the program or, where the legislation of the Member State permits, the legal person designated as the rightholder by that legislation. Where collective works are recognized by the legislation of a Member State, the person considered by the legislation of the Member State to have created the work shall be deemed to be its author.2. In respect of a computer program created by a group of natural persons jointly, the exclusive rights shall be owned jointly.3. Where a computer program is created by an employee in the execution of his duties or following the instructions given by his employer, the employer exclusively shall be entitled to exercise all economic rights in the program so created, unless otherwise provided by contract. Article 3  Beneficiaries of protection Protection shall be granted to all natural or legal persons eligible under national copyright legislation as applied to literary works. Article 4  Restricted Acts Subject to the provisions of Articles 5 and 6, the exclusive rights of the rightholder within the meaning of Article 2, shall include the right to do or to authorize:(a) the permanent or temporary reproduction of a computer program by any means and in any form, in part or in whole. Insofar as loading, displaying, running, transmision or storage of the computer program necessitate such reproduction, such acts shall be subject to authorization by the rightholder;(b) the translation, adaptation, arrangement and any other alteration of a computer program and the reproduction of the results thereof, without prejudice to the rights of the person who alters the program;(c) any form of distribution to the public, including the rental, of the original computer program or of copies thereof. The first sale in the Community of a copy of a program by the rightholder or with his consent shall exhaust the distribution right within the Community of that copy, with the exception of the right to control further rental of the program or a copy thereof. Article 5  Exceptions to the restricted acts 1. In the absence of specific contractual provisions, the acts referred to in Article 4 (a) and (b) shall not require authorization by the rightholder where they are necessary for the use of the computer program by the lawful acquirer in accordance with its intended purpose, including for error correction.2. The making of a back-up copy by a person having a right to use the computer program may not be prevented by contract insofar as it is necessary for that use.3. The person having a right to use a copy of a computer program shall be entitled, without the authorization of the rightholder, to observe, study or test the functioning of the program in order to determine the ideas and principles which underlie any element of the program if he does so while performing any of the acts of loading, displaying, running, transmitting or storing the program which he is entitled to do. Article 6  Decompilation 1. The authorization of the rightholder shall not be required where reproduction of the code and translation of its form within the meaning of Article 4 (a) and (b) are indispensable to obtain the information necessary to achieve the interoperability of an independently created computer program with other programs, provided that the following conditions are met:(a) these acts are performed by the licensee or by another person having a right to use a copy of a program, or on their behalf by a person authorized to to so;(b) the information necessary to achieve interoperability has not previously been readily available to the persons referred to in subparagraph (a); and (c) these acts are confined to the parts of the original program which are necessary to achieve interoperability.2. The provisions of paragraph 1 shall not permit the information obtained through its application:(a) to be used for goals other than to achieve the interoperability of the independently created computer program;(b) to be given to others, except when necessary for the interoperability of the independently created computer program; or (c) to be used for the development, production or marketing of a computer program substantially similar in its expression, or for any other act which infringes copyright.3. In accordance with the provisions of the Berne Convention for the protection of Literary and Artistic Works, the provisions of this Article may not be interpreted in such a way as to allow its application to be used in a manner which unreasonably prejudices the right holder's legitimate interests or conflicts with a normal exploitation of the computer program. Article 7  Special measures of protection 1. Without prejudice to the provisions of Articles 4, 5 and 6, Member States shall provide, in accordance with their national legislation, appropriate remedies against a person committing any of the acts listed in subparagraphs (a), (b) and (c) below:(a) any act of putting into circulation a copy of a computer program knowing, or having reason to believe, that it is an infringing copy;(b) the possession, for commercial purposes, of a copy of a computer program knowing, or having reason to believe, that it is an infringing copy;(c) any act of putting into circulation, or the possession for commercial purposes of, any means the sole intended purpose of which is to facilitate the unauthorized removal or circumvention of any technical device which may have been applied to protect a computer program.2. Any infringing copy of a computer program shall be liable to seizure in accordance with the legislation of the Member State concerned.3. Member States may provide for the seizure of any means referred to in paragraph 1 (c). Article 8  Term of protection 1. Protection shall be granted for the life of the author and for fifty years after his death or after the death of the last surviving author; where the computer program is an anonymous or pseudonymous work, or where a legal person is designated as the author by national legislation in accordance with Article 2 (1), the term of protection shall be fifty years from the time that the computer program is first lawfully made available to the public. The term of protection shall be deemed to begin on the first of January of the year following the abovementioned events.2. Member States which already have a term of protection longer than that provided for in paragraph 1 are allowed to maintain their present term until such time as the term of protection for copyright works is harmonized by Community law in a more general way. Article 9  Continued application of other legal provisions 1. The provisions of this Directive shall be without prejudice to any other legal provisions such as those concerning patent rights, trade-marks, unfair competition, trade secrets, protection of semi-conductor products or the law of contract. Any contractual provisions contrary to Article 6 or to the exceptions provided for in Article 5 (2) and (3) shall be null and void.2. The provisions of this Directive shall apply also to programs created before 1 January 1993 without prejudice to any acts concluded and rights acquired before that date. Article 10  Final provisions 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive before 1 January 1993.When Member States adopt these measures, the latter 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 national law which they adopt in the field governed by this Directive. Article 11 This Directive is addressed to the Member States. Done at Brussels, 14 May 1991. For the Council The President J. F. POOS (1) OJ No C 91, 12. 4. 1989, p. 4; and OJ No C 320, 20. 12. 1990, p. 22. (2) No C 231, 17. 9. 1990, p. 78; and Decision of 17 April 1991. yet published in the Official Journal). (3) OJ No C 329, 30. 12. 1989, p. 4.


Avis juridique important

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31994L0067

Council Directive 94/67/EC of 16 December 1994 on the incineration of hazardous waste

Official Journal L 365 , 31/12/1994 P. 0034 - 0045 Finnish special edition: Chapter 15 Volume 14 P. 0186  Swedish special edition: Chapter 15 Volume 14 P. 0186

COUNCIL DIRECTIVE 94/67/EC of 16 December 1994 on the incineration of hazardous wasteTHE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 103s (1)  thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the Economic and Social Committee (2), Acting in accordance with the procedure laid down in Article 189c of the Treaty (3), Whereas the objectives and principles of the Community's environment policy as set out in Article  130r of the Treaty, aim in particular at preventing pollution, rectifying pollution by acting as a  priority at source, and applying the principle that the polluter should pay; Whereas Council resolution of 7 May 1990 on waste policy (4) invited the Commission to complete its  proposals on incinerators for industrial waste, as a matter of urgency; Whereas the incineration of hazardous waste gives rise to emissions which may cause pollution and  thereby, unless properly controlled, harm human health and the environment; whereas in some cases  there might be transboundary pollution; Whereas preventive action is therefore required to protect the environment against dangerous  emissions from the incineration of hazardous waste; Whereas the current differences in national provisions applicable to the incineration of hazardous  waste, and in some cases the absence of such provisions, justify action at Community level; Whereas, in accordance with Article 130t of the Treaty, the adoption of this Directive will not  prevent any Member State from maintaining or introducing more stringent measures for the protection  of the environment compatible with the Treaty; Whereas Article 4 of Council Directive 75/442/EEC of 15 July 1975 on waste (5), requires Member  States to take the necessary measures to ensure that waste is recovered or disposed of without  endangering human health and without harming the environment; whereas, to this end, Article 9 of  that Directive stipulates that any installation or undertaking treating waste must obtain a permit  from the competent authorities relating, inter alia, to the precautions to be taken; Whereas Articles 3 and 4 of Council Directive 84/360/EEC of 28 June 1984 on the combating of air  pollution from industrial plants (6), provide that prior authorization shall be required for the  operation of industrial plants belonging to listed categories among which are waste incineration  plants; Whereas the purpose of the incineration plants established and operated under this Directive is to  reduce the pollution-related risks of hazardous waste through a process of oxidation, to reduce the  quantity and volume of the waste and to produce residues that can be re-used or diposed of safely; Whereas a high level of environmental protection requires the setting and maintaining of  appropriate operating conditions and emission limit values for hazardous waste incineration plants  within the Community; whereas special provisions are necessary in the case of emissions of dioxins  and furans which it is essential to reduce by using the most progressive technology; Whereas high-standard measurement techniques are required to monitor emissions to ensure compliance  with the emission limit and guide values for the pollutants; Whereas integrated protection of the environment against emissions resulting from the incineration  of hazardous waste is required; whereas, therefore, aqueous waste resulting from the cleaning of  exhaust gases may be discharged after separate treatment only, in order to limit a transfer of  pollution from one environmental medium to another; whereas specific emission limit values for  pollutants in such aqueous waste should be established within two years of the date of entry into  force of this Directive; Whereas provisions should be laid down for cases where the emission limit values are exceeded as  well as for technically unavoidable stoppages, disturbances or failures of the purification  devices; Whereas the coincineration of hazardous waste in plants not primarily intended to incinerate  hazardous waste should not be allowed to cause higher emissions of polluting substances in that  part of the exhaust gas volume resulting from such coincineration and should therefore be subject  to appropriate limitations; Whereas, for better protection of human health and the environment, rapid adaptation of existing  incineration plants to the emission limit values laid down in this Directive is required so as to  avoid an increased transfer of hazardous wastes to such plants; Whereas a committee should be set up to assist the Commission in implementing this Directive and  adapting it to scientific and technical progress; Whereas the reports on the implementation of this Directive are an important element for informing  the Commission and Member States on the progress achieved in emission control techniques; Whereas proposals for the revision of the emission limit values and related provisions of this  Directive should be submitted to the Council before 31 December 2000 in the light of the expected  development of the state of technology, of experience in the operation of incineration plants and  of environmental requirements, HAS ADOPTED THIS DIRECTIVE: Article 1 1.  The aim of this Directive is to provide for measures and  procedures to prevent or, where that is not practicable, to reduce as fas as possible negative  effects on the environment, in particular the pollution of air, soil, surface and groundwater, and  the resulting risks to human health, from the incineration of hazardous waste and, to that end, to  set up and maintain appropriate operating conditions and emission limit values for hazardous waste  incineration plants within the Community. 2.  This Directive applies without prejudice to other relevant Community legislation, in particular  relating to waste and the protection of the health and safety of workers at incineration plants. Article 2 For the purposes of this Directive: 1. 'hazardous waste` means any solid or liquid waste as defined in Article 1 (4) of Council  Directive 91/689/EEC of 12 December 1991 on hazardous waste (1). The following hazardous wastes shall however be excluded from the scope of this Directive: - combustible liquid wastes including waste oils as defined in Article 1 of Council Directive  75/439/EEC of 16 June 1975 on the disposal of waste oils (2) provided that they meet the following  three criteria: (i) the mass content of polychlorinated aromatic hydrocarbons, e.g. polychlorinated biphenyls (PCB)  or pentachlorinated phenol (PCP), amounts to concentrations not higher than those set out in the  relevant Community legislation; (ii) these wastes are not rendered hazardous by virtue of containing other constituents listed in  Annex II to Directive 91/689/EEC in quantities or in concentrations which are inconsistent with the  achievement of the objectives set out in Article 4 of Directive 75/442/EEC; and (iii) the net calorific value amounts to at least 30 MJ per kilogramme, - any combustible liquid wastes which cannot cause, in the flue gas directly resulting from their  combustion, emissions other than those from gasoil as defined in Article 1 (1) of Directive  75/716/EEC (3) or a higher concentration of emissions than those resulting from the combustion of  gasoil as so defined, - hazardous waste resulting from the exploration for and the exploitation of oil and gas resources  from off-shore installations and incinerated on board, - municipal waste covered by Directives 89/369/EEC (1) and 89/429/EEC (2), - sewage sludges from the treatment of municipal waste waters which are not rendered hazardous by  virtue of containing constituents listed in Annex II to Directive 91/689/EEC in quantities or in  concentrations, as defined by the Member States until the list of hazardous wastes referred to in  Article 1 (4) of that Directive is established, which are inconsistent with the achievement of the  objectives set out in Article 4 of Directive 75/442/EEC. This exlusion is without prejudice to  Directive 86/278/EEC (3); 2. 'incineration plant` means any technical equipment used for the incineration by oxidation of  hazardous wastes with or without recovery of the combustion heat generated, including pretreatment  as well as pyrolysis or other thermal treatment processes, e. g. plasma process, insofar as their  products are subsequently incinerated. This includes plants burning such wastes as a regular or  additional fuel for any industrial process. This definition covers the site and the entire installation comprising the waste reception, storage  and pretreatment facilities, the incinerator, its wastes, fuel and air-supply systems, exhaust gas  and waste water treatment facilities, and devices and systems for controlling incineration  operations and continuously recording and monitoring incineration conditions. The following plants are not covered by this definition: - incinerators for animal carcases or remains, - incinerators for infectious clinical waste provided that such waste is not rendered hazardous as  a result of the presence of other constituents listed in Annex II to Directive 91/689/EEC, or - municipal waste incinerators also burning infectious clinical waste which is not mixed with other  wastes which are rendered hazardous as a result of one of the other properties listed in Annex III  to Directive 91/689/EEC; 3. 'new incineration plant` means a plant for which the permit to operate is granted on or after  the date specified in Article 18 (1); 4. 'existing incineration plant` means a plant for which the original permit to operate is granted  before the date specified in Article 18 (1); 5. 'emission limit value` means the mass concentration of polluting substances which is not to be  exceeded in emissions from plants during a specified period; 6. 'operator` means any natural or legal person who operates the incineration plant, or who has or  has been delegated decisive economic power over it. Article 3 1.  The permit referred to in Articles 9 and 10 of Directive 75/442/EEC, in Article 11  of the said Directive, as complemented by Article 3 of Directive 91/689/EEC, and in Article 3 of  Directive 84/360/EEC shall be granted only if the application shows that the incineration plant is  designed, equipped and will be operated in such a manner that the appropriate preventive measures  against environmental pollution will be taken and the requirements provided for in Articles 5 to 12  of this Directive will be met. 2.  The permit granted by the competent authorities must explicitly list the types and quantities  of those hazardous wastes which may be treated in the incineration plant as well as the total  capacity of the incinerator. 3.  Where a plant not intended primarily to incinerate hazardous wastes is being fed with hazardous  wastes (coincineration), the resulting heat release from which is no higher than 40 % inclusive of  the total heat released in the plant at each moment of the operation, at least the following  Articles shall apply: - Articles 1 to 5, - Article 6 (1) and (5), - Article 7, including the provisions relating to the measurements referred to in Articles 10 and  11, - Article 9, - Articles 12, 13 and 14. 4.  The permit for coincineration as described in paragraph 3 shall be granted only if it is  demonstrated in the application: - that the hazardous waste burners are located and the waste fed in such a way as to achieve a  level of incineration as complete as possible, and - with calculations as laid down in Annex II that the provisions of Article 7 will be met. That permit shall explicitly list the types and quantities of those hazardous wastes which may be  coincinerated in the plant. It shall, moreover, specify the minimum and maximum mass flows of those  hazardous wastes, their lowest and maximum calorific values and their maximum contents of  pollutants, e.g. PCB, PCP, chlorine, fluorine, sulphur, heavy metals. The results of measurements carried out within six months after the start of operation, under the  most unfavourable conditions anticipated, shall show that the provisions of Article 7 are complied  with. For this period the competent authorities may grant exemptions from the percentage  requirement stipulated in paragraph 3. Article 4 Applications for permits and decisions of the competent authorities thereon, and the  results of the monitoring provided for in Article 11 of this Directive, shall be made available to  the public in accordance with Council Directive 90/313/EEC of 7 June 1990 on the freedom of access  to information on the environment (1). Article 5 1.  The operator shall take all necessary measures concerning the delivery and  reception of waste in order to prevent or, where that is not practicable, to reduce as far as  possible negative effects on the environment, in particular the pollution of air, soil, surface and  groundwater, and the risks to human health. These measures shall cover at least the requirements  set out in paragraphs 2 and 3. 2.  Prior to accepting the waste at the incineration plant, the operator shall have available a  description of the waste covering: - the physical, and as far as practicable, the chemical composition of the waste and all  information necessary to evaluate its suitability for the intended incineration process, - the hazard characteristics of the waste, the substances with which it cannot be mixed, and the  precautions to be taken in handling the waste. 3.  Prior to accepting the waste at the incineration plant, at least the following reception  procedures shall be carried out by the operator: - determination of the mass of the waste, - the checking of those documents required by Directive 91/689/EEC and, where applicable, those  required by Council Regulation (EEC) No 259/93 of 1 February 1993 on the supervision and control of  shipments of waste within, into and out of the European Community (2) and by dangerous goods  transport regulations, - the taking of representative samples, unless inappropriate, as far as possible before unloading,  to verify conformity with the description provided for in paragraph 2 by carrying out controls and  to enable the competent authorities to identify the nature of the wastes treated. These samples  shall be kept for at least one month after the incineration. 4.  The competent authorities may grant exemptions from paragraphs 2 and 3 for industrial plants  and undertakings incinerating only their own waste at the place of production of the waste provided  that the same level of protection is met. Article 6 1.  Plants for the incineration of hazardous wastes shall be operated in order to  achieve a level of incineration as complete as possible. This may require the use of appropriate  techniques of waste pretreatment. 2.  All incineration plants shall be designed, equipped and operated in such a way that the gas  resulting from the incineration of the hazardous waste is raised, after the last injection of  combustion air, in a controlled and homogeneous fashion and even under the most unfavourable  conditions anticipated, to a temperature of at least 850 °C, as achieved at or near the inner wall  of the combustion chamber, for at least two seconds in the presence of at least 6 % oxygen; if  hazardous wastes with a content of more than 1 % of halogenated organic substances, expressed as  chlorine, are incinerated, the temperature has to be raised to at least 1 100 °C. When the furnace is fuelled with liquid hazardous waste only or with a mixture of gaseous  substances and powdered solids from a thermal pretreatment of hazardous waste under oxygen  deficiency, and when the gaseous part accounts for more than 50 % of the entire heat released, the  oxygen content after the last injection of combustion air shall amout to at least 3 %. 3.  All incineration plants shall be equipped with burners which switch on automatically when the  temperature of the combustion gases, after the last injection of combustion air, falls below the  relevant minimum temperature stated in paragraph 2. Such burners shall also be used during plant  start-up or shut-down operations in order to ensure that the relevant minimum temperature is  maintained while unburnt waste is in the combustion chamber. During start-up and shut-down or when the temperature of the combustion gases falls below the  relevant minimum temperature stated in paragraph 2, the burners must not be fed with fuels which  can cause higher emissions than those resulting from the burning of gasoil as defined in Article 1  (1) of Directive 75/716/EEC, liquefied gas or natural gas. It is mandatory to have and to operate a system to prevent hazardous waste feed: - at start-up, until the required minimum incineration temperature has been reached, - whenever the required minimum incineration temperature is not maintained, - whenever the continuous measurements required by Article 11 (1) (a) show that any emission limit  value is exceeded owing to disturbances or failures of the purification devices. 4.  Requirements different from those laid down in paragraph 2 and specified in the permit for  certain hazardous wastes may be authorized by the competent authorities. Such authorization shall  be conditional upon at least the provisions of Article 7 being complied with and the levels of  dioxins and furans emitted being lower or equivalent to those obtained by applying the requirements  laid down in paragraph 2 of the present Article. All operating conditions determined under the provisions of this paragraph and the results of  verifications made shall be communicated to the Commission as part of the information provided in  accordance with Article 17. 5.  During the operation of the incineration plant the following limit values for carbon monoxide  (CO) concentrations shall not be exceeded in the combustion gases: (a) 50 mg/m³ of combustion gas determined as daily average value; (b) 150 mg/m³ of combustion gas of at least 95 % of all measurements determined as 10-minute  average values or 100 mg/m³ of combustion gas of all measurements determined as half-hourly average  values taken in any 24-hour period. 6.  All incineration plants shall be designed, equipped and operated in such a way as to prevent  emissions into the air giving rise to significant ground-level air pollution; in particular,  exhaust gases shall be discharged in a controlled fashion by means of a stack. The stack height shall be calculated in such a way as to safeguard human health and the  environment. Article 7 1.  Incineration plants shall be designed, equipped and operated in such a way that at  least the following emission limit values are not exceeded in the exhaust gases: (a) Daily average values: >TABLE>(b) Half-hourly average values: >TABLE>(c) All average values over the sample period of a minimum of 30 minutes and a  maximum of eight hours; >TABLE>These average values also cover the gaseous and the vapour forms of the relevant  heavy metal emissions as well as their compounds. 2.  The emission of dioxins and furans shall be reduced by the most progressive techniques. At the  latest from 1 January 1997, all average values measured over the sample period of a minimum of six  hours and a maximum of eight hours shall not exceed a limit value of 0,1 ng/m³ unless, at least six  months before that date, the availability of harmonized measurement methods has not been  established at Community level by the Commission acting in accordance with the procedure laid down  in Article 16. This limit value is defined as the sum of the concentrations of the individual  dioxins and furans evaluated in accordance with Annex I. Until the date of application of this limit value, Member States shall use this value at least as a  guide value. 3.  The results of the measurements made to verify compliance with the limit and guide values set  out in Article 6 and in this Article shall be standardized at the conditions laid down in Article  11 (2). 4.  Where hazardous wastes are co-incinerated in accordance with Article 3 (3), the provisions of  Article 6 (5) and paragraphs 1, 2 and 3 of this Article shall only apply, according to the criteria  laid down in Annex II, to that part of the volume of exhaust gas resulting from the incineration of  the hazardous wastes. Appropriate emission limit and guide values for the relevant pollutants emitted in the exhaust gas  of the plants referred to in Article 3 (3) shall be determined in accordance with Annex II. Article 8 1.  Any waste water discharged from an incineration plant shall be subject to a permit  granted by the competent authorities. 2.  Discharges to the aquatic environment of aqueous waste resulting from the cleaning of exhaust  gases shall be limited as far as possible. Subject to a specific provision in the permit, the aqueous wastes may be discharged after separate  treatment on condition that: - the requirements of relevant Community, national and local provisions are complied with in the  form of emission limit values, and - the mass of heavy metals, dioxins and furans contained in those aqueous wastes in relation to the  quantity of hazardous waste processed is reduced in such a way that the mass allowed to be  discharged to water is less than that allowed to be discharged into the air. 3.  Without prejudice to paragraph 2, the Council, acting on a proposal from the Commission, shall  establish within two years of the entry into force of this Directive a set of specific limit values  for the pollutants contained in the effluents from the cleaning of exhaust gases to be discharged. 4.  Incineration plant sites including associated storage areas for hazardous wastes shall be  designed and operated in such a way as to prevent the release of any polluting substance into soil  and groundwater following the provisions of Council Directive 80/68/EEC of 17 December 1979 on the  protection of groundwater against pollution caused by certain dangerous substances (1). Moreover,  storage capacity shall be provided for rainwater runoff from the incineration plant site or for  contaminated water arising from spillages or firefighting operations. This storage capacity shall  be adequate to ensure that such waters can be tested and treated before discharge where necessary. Article 9 1.  Residues resulting from the operation of the incineration plant shall be recovered  or disposed of in accordance with Directives 75/442/EEC and 91/689/EEC. This may require a  pretreatment of the residues. Such residues should be kept separate from each other pending  assessment of their recovery or disposal; in order to further facilitate these, the appropriate  technologies should be applied. 2.  Transport and intermediate storage of dry residues in the form of dust, e.g. boiler dust and  dry residues from the treatment of exhaust gases, shall take place in closed containers. 3.  Any heat generated by the incineration processes should be used as far as possible. 4.  Prior to determining the routes for the disposal or recovery of the residues from incineration,  appropriate tests shall be carried out to establish the physical and chemical characteristics and  the polluting potential of the different incineration residues. The analysis shall concern in  particular the soluble fraction and heavy metals. Article 10 1.  Measurement requirements in order to monitor in accordance with Article 11 the  parameters, conditions and mass concentrations of the pollutants relevant to the incineration  process shall be laid down in the permit or in the conditions attached to the permit issued by the  competent authorities or in the relevant general binding rules on measurement requirements. 2.  The permit shall only be granted if the application shows that the proposed measurement  techniques comply with Annex III. The values of the confidence interval (95 %) at the emission  limit values given in Article 6 (5) (a) and Article 7 (1) (a), Nos 1, 2, 3 and 5, shall not exceed  the values given in Annex III, point 4. The appropriate installation and the functioning of the automated monitoring equipment shall be  subject to control and to an annual surveillance test. 3.  The sampling and measurement procedures used to satisfy the obligations imposed for periodical  measurements of each air pollutant and the location of the sampling or measurement points shall be  specified in the permit granted by the competent authorities, or in the conditions attached to the  permit or in the relevant general binding rules on sampling and measurement procedures. The requirements for periodical measurements shall be fixed by the competent authorities in  accordance with Annex III. Article 11 1.  The following measurements shall be carried out in accordance with Annex III at  the incineration plant: (a) continuous measurements of the substances referred to in Article 6 (5) and Article 7 (1) (a)  and (b); (b) continuous measurements of the following process operation parameters: - temperature as referred to in Article 6 (2) and (4), - concentration of oxygen, pressure, temperature and water vapour content of the exhaust gas; (c) at least two measurements per year of the substances referred to in Article 7 (1) (c) and (2);  one measurement every two months shall however be carried out for the first 12 months of  operation; (d) the residence time, the relevant minimum temperature and the oxygen content of the exhaust  gases as specified in Article 6 (2) and (4) shall be subject to appropriate verification, at least  once when the incineration plant is brought into service and under the most unfavourable operating  conditions anticipated. The continuous measurement of HF may be omitted if treatment stages for HCl are used which make  sure that the emission limit value under Article 7 (1) (a) (3) and (1) (b) (3) is not being  exceeded. In this case the emissions of HF shall be subject to periodical measurements. The continuous measurement of the water vapour content shall not be necessary, provided that the  sampled exhaust gas is dried before the emissions are analysed. Measurements of the pollutants listed in Article 7 (1) shall not be necessary, provided that the  permit allows the incineration of only those hazardous wastes which cannot cause average values of  those pollutants higher than 10 % of the emission limit values set out in Article 7 (1). The Commission, acting in accordance with the procedure laid down in Article 16, shall decide, as  soon as appropriate measurement techniques are available within the Community, the date from which  continuous measurements of the substances referred to in Article 7 (1) (c) and (2) are to be  carried out in accordance with Annex III. 2.  The results of the measurements made to verify compliance with the emission limit and guide  values set out in Articles 6 and 7 shall be standardized at the following conditions: - Temperature 273 K, pressure 101,3 kPa, 11 % oxygen, dry gas, - Temperature 273 K, pressure 101,3 kPa, 3 % oxygen, dry gas, in case of incineration of waste oil  only as defined in Directive 75/439/EEC. When the hazardous wastes are incinerated in an oxygen-enriched atmosphere, the results of the  measurements can be standardized at an oxygen content laid down by the competent authorities  reflecting the special circumstances of the individual case. In a case covered by Article 3 (3),  the results of the measurements shall be standardized at a total oxygen content as calculated in  Annex II. When the emissions of pollutants are reduced by exhaust gas treatment, the standardization with  respect to the oxygen contents provided for in the first subparagraph shall be done only if the  oxygen content measured over the same period as for the pollutant concerned exceeds the relevant  standard oxygen content. 3.  The emission limit values are complied with if: - all the daily average values do not exceed the emission limit values set out in Article 6 (5) (a)  and Article 7 (1) (a), and either all the half-hourly average values over the year do not exceed the emission limit values set  out in column A of Article 7 (1) (b), or 97 % of the half-hourly average values over the year do not exceed the emission limit values set  out in column B of Article 7 (1) (b), - all average values over the sample period set out in Article 7 (1) (c) do not exceed the emission  limit values set out in that subparagraph, - the provisions of Article 6 (5) (b) are complied with. The average values determined within the periods referred to in Article 12 (2) shall be excluded  from the judgment on compliance. The half-hourly average values and the 10-minute averages shall be determined within the effective  operating time (including the start-up and shut-off periods when hazardous waste is being  incinerated) from the measured values after having subtracted the value of the confidence interval  specified in point 4 of Annex III. The daily average values shall be determined from those  validated average values. The average values over the sample period and, in the case of periodical measurements of HF, the  average values for HF shall be determined in accordance with the requirements of Article 10 (3). Article 12 1.  Should the measurements taken show that the emission limit values laid down in  this Directive have been exceeded, the competent authorities shall be informed without delay. The  plant concerned shall not continue to feed hazardous waste while failing to comply with emission  limit values, until such time as the competent authorities allow the resumption of the feeding of  such waste. 2.  The competent authorities shall lay down the maximum permissible period of any technically  unavoidable stoppages, disturbances, or failures of the purification devices or the measurement  devices, during which the concentrations in the discharges into the air of the regulated substances  may exceed the emission limit values laid down. Under no circumstances shall the plant continue to  incinerate hazardous waste for a time period of more than four hours uninterrupted; moreover, the  cumulative duration of operation in such conditions over one year shall be less than 60 hours. In case of a breakdown, the operator shall reduce or close down operations as soon as practicable  until normal operations can be restored. In plants covered by Article 3 (3) feeding of hazardous  wastes shall be stopped. The total dust content of the discharges shall under no circumstances exceed 150 mg/m³ expressed as  a half-hourly average; morever, the emission limit value laid down in Article 7 (1) (a) (2) and (1)  (b) (2) must not be exceeded. All other conditions referred to in Article 6 shall be complied  with. Article 13 1.  The provisions of this Directive shall apply to existing incineration plants  within three years and six months after the date specified in Article 18 (1). 2.  However, the operator may notify the competent authorities within six months after the date  specified in Article 18 (1) that the existing plant will not be operated for more than 20 000 hours  within a period of five years at maximum, starting from the operator's notification, before being  definitely shut down. In this case the provisions of paragraph 1 shall not apply. Article 14 Before 31 December 2000, and notably in the light of the expected development of the  state of technology, of experience in the operation of the plants, and of environmental  requirements, the Commission shall submit to the Council a report, based on experience of the  application of the Directive and on the progress achieved in emission control techniques,  accompanied by proposals for revision of the emission limit values and related provisions referred  to in this Directive. Any emission limit value established following such revision shall not apply to existing  incineration plants before 31 December 2006. Article 15 The Commission, acting in accordance with the procedure laid down in Article 16, shall  adopt the amendments required to adapt to technical progress the provisions of Articles 10 to 12  and Annexes I to III. Article 16 1.  The Commission shall be assisted by a committee composed of the representatives of  the Member States and chaired by the representative of the Commission. 2.  The representative of the Commission shall submit to the committee a draft of the measures to  be taken. The committee shall deliver its opinion on the draft within a time limit which the  chairman may lay down according to the urgency of the matter. The opinion shall be delivered by the  majority laid down in Article 148 (2) of the Treaty in the case of decisions which the Council is  required to adopt on a proposal from the Commission. The votes of the representatives of the Member States within the committee shall be weighted in the  manner set out in that Article. The chairman shall not vote. 3. (a) The Commission shall adopt the measures envisaged if they are in accordance with the opinion  of the committee. (b) If the measures envisaged are not in accordance with the opinion of the committee, or if no  opinion is delivered, the Commission shall, without delay, submit to the Council a proposal  relating to the measures to be taken. The Council shall act by a qualified majority. If, on the expiry of a period of three months from the date of referral to the Council, the Council  has not acted, the proposed measures shall be adopted by the Commission, save where the Council has  decided against the said measures by a simple majority. Article 17 The reports on the implementation of this Directive shall be established in accordance  with the procedure laid down in Article 5 of Directive 91/692/EEC. The first report shall cover the  first full three-year period after the entry into force of this Directive. Article 18 1.  Member States shall bring into force the laws, regulations and administrative  provisions necessary to comply with this Directive before 31 December 1996. 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 Member States. 2.  Member States shall communicate to the Commission the texts of the provisions of domestic law  which they adopt in the field covered by this Directive. Article 19 This Directive shall enter into force on the day of its publication in the Official  Journal of the European Communities. Article 20 This Directive is addressed to the Member States. Done at Brussels, 16 December 1994. For the Council The President A. MERKEL (1) OJ No C 130, 21. 5. 1992, p. 1. (2) OJ No C 332, 16. 12. 1992, p. 49. (3) Opinion of the European Parliament of 10 March 1993 (OJ No C 115, 26. 4. 1993, p. 90). Council  common position of 11 July 1994 (OJ No C 232, 20. 8. 1994, p. 35) and Decision of the European  Parliament of 17 November 1994 (OJ No C 341, 5. 12. 1994). (4) OJ No C 122, 18. 5. 1990, p. 2. (5) OJ No L 194, 25. 7. 1975, p. 39. Directive as last amended by Directive 91/692/EEC (OJ No L  377, 31. 12. 1991, p. 48). (6) OJ No L 188, 16. 7. 1984, p. 20. Directive as amended by Directive 91/692/EEC. (1) OJ No L 377, 31. 12. 1991, p. 20. (2) OJ No L 194, 25. 7. 1975, p. 23. Directive as last amended by Directive 91/692/EEC. (3) Council Directive 75/716/EEC of 24 November 1975 on the approximation of the laws of the Member  States relating to the sulphur content of certain liquid fuels (OJ No L 307, 27. 11. 1975, p. 22).  Directive as last amended by Directive 91/692/EEC. (1) Council Directive 89/369/EEC of 8 June 1989 on the prevention of air pollution from new  municipal waste incinerations plants (OJ No L 163, 14. 6. 1989, p. 32). (2) Council Directive 89/429/EEC of 21 June 1989 on the reduction of air pollution from existing  municipal waste incinerations plants (OJ No L 203, 15. 7. 1989, p. 50). (3) Council Directive 86/278/EEC of 12 June 1986 on the protection of the environment and in  particular of the soil, when sewage sludge is used in agriculture (OJ No L 181, 4. 7. 1986, p. 6).  Directive as last amended by Directive 91/692/EEC. (1) OJ No L 158, 23. 6. 1990, p. 56. (2) OJ No L 30, 6. 2. 1993, p. 1. (*) New plants. (**) Existing plants. (1) OJ No L 20, 26. 1. 1980, p. 43. Directive as last amended by Directive 91/692/EEC.  ANNEX I EQUIVALENCE FACTORS FOR DIOXINS AND DIBENZOFURANS For the determination of the  summed value referred to in Article 7 (2) the mass concentrations of the following dioxins and  dibenzofurans have to be multiplied by the following equivalence factors before summing up (using  the concept of toxic equivalents). >TABLE> ANNEX II DETERMINATION OF EMISSION LIMIT AND GUIDE VALUES FOR THE COINCINERATION OF  HAZARDOUS WASTE The limit or guide value for each relevant pollutant and carbon monoxide in the  exhaust gas resulting from the coincineration of hazardous waste must be calculated as follows: Vwaste × Cwaste + Vproc × Cproc Vwaste + Vproc  = C Vwaste: exhaust gas volume resulting from the incineration of hazardous waste only determined from  the waste with the lowest calorific value specified in the permit and standardized at the  conditions given in Article 11 (2). If the resulting heat release from the incineration of hazardous waste amounts to less than 10 % of  the total heat released in the plant, Vwaste must be calculated from a (notional) quantity of waste  that, being incinerated, would equal 10 % heat release, the total heat release being fixed. Cwaste: emission limit values set for plants intended to incinerate hazardous wastes only (at least  the emission limit values and guide value for the pollutants and carbon monoxide as laid down in  Article 7 (1) and (2) and Article 6 (5)). Vproc: exhaust gas volume resulting from the plant process including the combustion of the  authorized fuels normally used in the plant (hazardous wastes excluded) determined on the basis of  oxygen contents at which the emissions must be standardized as laid down in Community or national  regulations. In the absence of regulations for this kind of plant, the real oxygen content in the  exhaust gas without being thinned by addition of air unnecessary for the process must be used. The  standardization at the other conditions is given in Article 11 (2). Cproc: emission limit values for the relevant pollutants and carbon monoxide in the flue gas of  plants which comply with the national laws, regulations and administrative provisions for such  plants while burning the normally authorized fuels (hazardous wastes excluded). In the absence of  these measures the emission limit values laid down in the permit are used. In the absence of such  permit values the real mass concentrations are used. C: total emission limit value or guide value for CO and the relevant pollutants replacing the  emission limit values and the guide value as laid down in Article 6 (5) and in Article 7 (1) and  (2). The total oxygen content to replace the oxygen content for the standardization in Articles 6  and 7 is calculated on the basis of the content above respecting the partial volumes. Pollutants and CO not resulting directly from the incineration of hazardous wastes or from the  combustion of fuels e.g. from materials necessary for production or from products), as well as CO  directly resulting from such incineration or combustion if - the higher CO concentrations in the combustion gas are required by the production process, and - Cwaste (as defined above) for dioxins and furans is met, shall not be taken into account. In any case, given the authorized hazardous wastes which can be coincinerated, the total emission  limit value (C) must be calculated in such a way as to minimize the emissions into the  environment.  ANNEX III MEASUREMENT TECHNIQUES 1. Measurements for the determination of  concentrations of air pollutants in gas-carrying products have to be carried out representatively. 2. Sampling and analysis of all pollutants including dioxins and furans as well as reference  measurement methods to calibrate automated measurement systems shall be carried out as given by  CEN-standards elaborated on the basis of orders placed by the Commission. While awaiting the  elaboration of the CEN-standards, national standards shall apply. 3. The procedure to monitor dioxins and furans can only be authorized if the detection limit for  the sampling and analysis of the individual dioxins and furans is sufficiently low to allow the  determination of a meaningful result in terms of toxicity equivalents. 4. The values of the 95 % confidence intervals determined at the emission limit values shall not  exceed the following percentages of the emission limit values: >TABLE>


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31990L0434

Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States

Official Journal L 225 , 20/08/1990 P. 0001 - 0005 Finnish special edition: Chapter 9 Volume 2 P. 0020  Swedish special edition: Chapter 9 Volume 2 P. 0020

COUNCIL DIRECTIVE of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (90/434/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 of 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 mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States may be necessary in order to create within the Community conditions analogous to those of an internal market and in order thus to  ensure the establishment and effective functioning of the common market; whereas such operations ought not to be hampered by restrictions, disadvantages or distortions arising in particular from the tax provisions of the Member States; whereas to that  end it is necessary to introduce with respect to such operations tax rules which are neutral from the point of view of competition, in order to allow enterprises to adapt to the requirements of the common market, to increase their productivity and to  improve their competitive strength at the international level;  Whereas tax provisions disadvantage such operations, in comparison with those concerning companies of the same Member State; whereas it is necessary to remove such disadvantages;   Whereas it is not possible to attain this objective by an extension at the Community level of the systems presently in force in the Member States, since differences between these systems tend to produce distortions; whereas only a common tax system is  able to provide a satisfactory solution in this respect;  Whereas the common tax system ought to avoid the imposition of tax in connection with mergers, divisions, transfers of assets or exchanges of shares, while at the same time safeguarding the financial interests of the State of the transferring or  acquired company;  Whereas in respect of mergers, divisions or transfers of assets, such operations normally result either in the transformation of the transferring company into a permanent establishment of the company receiving the assets or in the assets becoming  connected with a permanent establishment of the latter company;  Whereas the system of deferral of the taxation of the capital gains relating to the assets transferred until their actual disposal, applied to such of those assets as are transferred to that permanent establishment, permits exemption from taxation of  the corresponding capital gains, while at the same time ensuring their ultimate taxation by the State of the transferring company at the date of their disposal;  Whereas it is also necessary to define the tax regime applicable to certain provisions, reserves or losses of the transferring company and to solve the tax problems occurring where one of the two companies has a holding in the capital of the other;  Whereas the allotment to the shareholders of the transferring company of securities of the receiving or acquiring company would not in itself give rise to any taxation in the hands of such shareholders;  Whereas it is necessary to allow Member States the possibility of refusing to apply this Directive where the merger, division, transfer of assets or exchange of shares operation has as its objective tax evasion or avoidance or results in a company,  whether or not it participates in the operation, no longer fulfilling the conditions required for the representation of employees in company organs,  HAS ADOPTED THIS DIRECTIVE:   TITLE I General provisions Article 1 Each Member State shall apply this Directive to mergers, divisions, transfers of assets and exchanges of shares in which companies from two or more Member States are involved. Article 2 For the purposes of this Directive:  (a)  'merger' shall mean an operation whereby:  - one or more companies, on being dissolved without going into liquidation, transfer all their assets and liabilities to another existing company in exchange for the issue to their shareholders of securities respresenting the capital of that other  company, and, if applicable, a cash payment not exceeding 10 % of the nominal value, or, in the absence of a nominal value, of the accounting par value of those securities,  - two or more companies, on being dissolved without going into liquidation, transfer all their assets and liabilities to a company that they form, in exchange for the issue to their shareholders of securities representing the capital of that new  company, and, if applicable, a cash payment not exceeding 10 % of the nominal value, or in the absence of a nominal value, of the accounting par value of those securities,  - a company, on being dissolved without going into liquidation, transfers all its assets and liabilities to the company holding all the securities representing its capital;  (b) 'division' shall mean an operation whereby a company, on being dissolved without going into liquidation, transfers all its assets and liabilities to two or more existing or new companies, in exchange for the pro rata issue to its shareholders of  securities representing the capital of the companies receiving the assets and liabilities, and, if applicable, a cash payment not exceeding 10 % of the nominal value or, in the absence of a nominal value, of the accounting par value of those securities;   (c) 'transfer of assets' shall mean an operation whereby a company transfers without being dissolved all or one or more branches of its activity to another company in exchange for the transfer of securities representing the capital of the company receiving  the transfer;  (d) 'exchange of shares' shall mean an operation whereby a company acquires a holding in the capital of another company such that it obtains a majority of the voting rights in that company in exchange for the issue to the shareholders of the latter company,  in exchange for their securities, of securities representing the capital of the former company, and, if applicable, a cash payment not exceeding 10 % of the nominal value or, in the absence of a nominal value, of the accounting par value of the  securities issued in exchange;  (e) 'transferring company' shall mean the company transferring its assets and liabilities or transferring all or one or more branches of its activity;  (f) 'receiving company' shall mean the company receiving the assets and liabilities or all or one or more branches of the activity of the transferring company;  (g) 'acquired company' shall mean the company in which a holding is acquired by another company by means of an exchange of securities;  (h) 'acquiring company' shall mean the company which acquires a holding by means of an exchange of securities;  (i) 'branch of activity' shall mean all the assets and liabilities of a division of a company which from an organizational point of view constitute an independent business, that is to say an entity capable of functioning by its own means. Article 3 For the purposes of this Directive, 'company from a Member State' shall mean any company which:  (a)  takes one of the forms listed in the Annex hereto;  (b) according to the tax laws of a Member State is considered to be resident in that State for tax purposes and, under the terms of a double taxation agreement concluded with a third State, is not considered to be resident for tax purposes outside the  Community;  (c) moreover, is subject to one of the following taxes, without the possibility of an option or of being exempt:  - impôt des sociétés/vennootschapsbelasting in Belgium,  - selskabsskat in Denmark,  - Koerperschaftsteuer in the Federal Republic of Germany,  - foros eisodimatos nomikon prosopon kerdokopikoy charaktira, in Greece,  - impuesto sobre sociedades in Spain,  - impôt sur les sociétés in France,  - corporation tax in Ireland,  - imposta sul reddito delle persone giuridiche in Italy,  - impôt sur le revenu des collectivités in Luxembourg,  - vennootschapsbelasting in the Netherlands,  - imposto sobre o rendimento das pessoas colectivas in Portugal,  - corporation tax in the United Kingdom,  or to any other tax which may be substituted for any of the above taxes.  TITLE II Rules applicable to mergers, divisions and exchanges of shares Article 4 1.  A merger or division shall not give rise to any taxation of capital gains calculated by reference to the difference between the real values of the assets and liabilities transferred and their values for tax purposes. The following  expressions shall have the meanings assigned to them:  - value for tax purposes: the value on the basis of which any gain or loss would have been computed for the purposes of tax upon the income, profits or capital gains of the transferring company if such assets or liabilities had been sold at the time of  the merger or division but independently of it,  - transferred assets and liabilities: those assets and liabilities of the transferring company which, in consequence of the merger or division, are effectively connected with a permanent establishment of the receiving company in the Member State of the  transferring company and play a part in generating the profits or losses taken into account for tax purposes.  2.  The Member States shall make the application of paragraph 1 conditional upon the receiving company's computing any new depreciation and any gains or losses in respect of the assets and liabilities transferred according to the rules that would have  applied to the transferring company or companies if the merger or division had not taken place.  3.  Where, under the laws of the Member State of the transferring company, the receiving company is entitled to have any new depreciation or any gains or losses in respect of the assets and liabilities transferred computed on a basis different from that  set out in paragraph 2, paragraph 1 shall not apply to the assets and liabilities in respect of which that option is exercised. Article 5 The Member States shall take the necessary measures to ensure that, where provisions or reserves properly constituted by the transferring company are partly or wholly exempt from tax and are not derived from permanent establishments abroad,  such provisions or reserves may be carried over, with the same tax exemption, by the permanent establishments of the receiving company which are situated in the Member State of the transferring company, the receiving company thereby assuming the rights and obligations of the transferring company. Article 6 To the extent that, if the operations referred to in Article 1 were effected between companies from the Member State of the transferring company, the Member State would apply provisions allowing the receiving company to take over the losses  of the transferring company which had not yet been exhausted for tax purposes, it shall extend those provisions to cover the take-over of such losses by the receiving company's permanent establishments situated within its territory. Article 7 1.  Where the receiving company has a holding in the capital of the transferring company, any gains accruing to the receiving company on the cancellation of its holding shall not be liable to any taxation.  2.  The Member States may derogate from paragraph 1 where the receiving company's holding in the capital of the transferring company does not exceed 25 %. Article 8 1.  On a merger, division or exchange of shares, the allotment of securities representing the capital of the receiving or acquiring company to a shareholder of the transferring or acquired company in exchange for securities representing the  capital of the latter company shall not, of itself, give rise to any taxation of the income, profits or capital gains of that shareholder.  2.  The Member States shall make the application of paragraph 1 conditional upon the shareholder's not attributing to the securities received a value for tax purposes higher than the securities exchanged had immediately before the merger, division or  exchange.  The application of paragraph 1 shall not prevent the Member States from taxing the gain arising out of the subsequent transfer of securities received in the same way as the gain arising out of the transfer of securities existing before the acquisition.   In this paragraph the expression 'value for tax purposes' means the amount on the basis of which any gain or loss would be computed for the purposes of tax upon the income, profits or capital gains of a shareholder of the company.  3.  Where, under the law of the Member State in which he is resident, a shareholder may opt for tax treatment different from that set out in paragraph 2, paragraph 1 shall not apply to the securities in respect of which such an option is exercised.  4.  Paragraphs 1, 2 and 3 shall not prevent a Member State from taking into account when taxing shareholders any cash payment that may be made on the merger, division or exchange.  TITLE III Rules applicable to transfers of assets Article 9 The provisions of Articles 4, 5 and 6 shall apply to transfers of assets.  TITLE IV Special case of the transfer of a permanent establishment Article 10 1.  Where the assets transferred in a merger, a division or a transfer of assets include a permanent establishment of the transferring company which is situated in a Member State other than that of the transferring company, the latter State  shall renounce any right to tax that permanent establishment. However, the State of the transferring company may reinstate in the taxable profits of that company such losses of the permanent establishment as may previously have been set off against the  taxable profits of the company in that State and which have not been recovered. The State in which the permanent establishment is situated and the State of the receiving company shall apply the provisions of this Directive to such a transfer as if the  former State were the State of the transferring company.  2.  By way of derogation from paragraph 1, where the Member State of the transferring company applies a system of taxing world-wide profits, that Member State shall have the right to tax any profits or capital gains of the permanent establishment  resulting from the merger, division or transfer of assets, on condition that it gives relief for the tax that, but for the provisions of this Directive, would have been charged on those profits or capital gains in the Member State in which that  permanent establishment is situated, in the same way and in the same amount as it would have done if that tax had actually been charged and paid.  TITLE V Final provisions Article 11 1.  A Member State may refuse to apply or withdraw the benefit of all or any part of the provisions of Titles II, III and IV where it appears that the merger, division, transfer of assets or exchange of shares:  (a)  has as its principal objective or as one of its principal objectives tax evasion or tax avoidance; the fact that one of the operations referred to in Article 1 is not carried out for valid commercial reasons such as the restructuring or  rationalization of the activities of the companies participating in the operation may constitute a presumption that the operation has tax evasion or tax avoidance as its principal objective or as one of its principal objectives;  (b)  results in a company, whether participating in the operation or not, no longer fulfilling the necessary conditions for the representation of employees on company organs according to the arrangements which were in force prior to that operation.  2.  Paragraph 1 (b) shall apply as long as and to the extent that no Community law provisions containing equivalent rules on representation of employees on company organs are applicable to the companies covered by this Directive. Article 12 1.  Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 1 January 1992 and shall forthwith inform the Commission thereof.  2.  By way of derogation from paragraph 1, the Portuguese Republic may delay the application of the provisions concerning transfers of assets and exchanges of shares until 1 January 1993.  3.  Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive. Article 13 This Directive is addressed to the Member States.   Done at Brussels, 23 July 1990. For the Council The President G. CARLI  (1) OJ No C 39, 22. 3. 1969, p. 1.(2)  OJ No C 51, 29. 4. 1970, p. 12.(3)  OJ No C 100, 1. 8. 1969, p. 4.   ANNEX   List of companies referred to in Article 3 (a)  (a)  companies under Belgian law known as 'société anonyme' / 'naamloze vennootschap', 'société en commandite par actions' / 'commanditaire vennootschap op aandelen', 'société privée à responsabilité limitée' / 'besloten vennootschap met beperkte  aansprakelijkheid' and those public law bodies that operate under private law;  (b) companies under Danish law known as: 'aktieselskab', 'anpartsselskab';  (c) companies under German law known as: 'Aktiengesellschaft', 'Kommanditgesellschaft auf Aktien', 'Gesellschaft mit beschraenkter Haftung', 'bergrechtliche Gewerkschaft';  (d) companies under Greek law known as: 'anonymi etaireia';  (e) companies under Spanish law known as: 'sociedad anónima', 'sociedad comanditaria por acciones', 'sociedad de responsabilidad limitada' and those public law bodies which operate under private law;  (f) companies under French law known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée' and industrial and commercial public establishments and undertakings;  (g) the companies in Irish law known as public companies limited by shares or by guarantee, private companies limited by shares or by guarantee, bodies registered under the Industrial and Provident Societies Acts or building societies registered under the  Building Societies Acts;  (h) companies under Italian law known as 'società per azioni', 'società in accomandita per azioni', 'società a responsabilità limitata', and public and private entities carrying on industrial and commercial activities;  (i) companies under Luxembourg law known as 'société anonyme', 'société en commandite par actions', 'société à responsabilité limitée';  (j) companies under Dutch law known as: 'naamloze vennootschap', 'besloten vennootschap met beperkte aansprakelijkheid';  (k) commercial companies or civil law companies having a commercial form as well as other legal persons carrying on commercial or industrial activities, which are incorporated in accordance with Portuguese law;  (l) companies incorporated under the law of the United Kingdom.


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31980L1100

Council Directive 80/1100/EEC of 11 November 1980 amending Directive 80/215/EEC with regard to swine vesicular disease and classical swine fever

Official Journal L 325 , 01/12/1980 P. 0016 - 0016 Finnish special edition: Chapter 3 Volume 12 P. 0212  Greek special edition: Chapter 03 Volume 31 P. 0241  Swedish special edition: Chapter 3 Volume 12 P. 0212  Spanish special edition: Chapter 03 Volume 19 P. 0240  Portuguese special edition Chapter 03 Volume 19 P. 0240

COUNCIL DIRECTIVE  of 11 November 1980  amending Directive 80/215/EEC with regard to swine vesicular disease and classical swine fever  (80/1100/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 43 and 100 thereof,  Having regard to the proposal from the Commission (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 80/215/EEC (4) laid down the animal health requirements which must be fulfilled by meat products intended for intra-Community trade;  Whereas the existence of swine vesicular disease in the Community represents a danger for the Community stock of pigs ; whereas, accordingly, steps should be taken to ensure that the disease is not spread in the course of trade in certain pigmeat products;  Whereas the persistence of classical swine fever in certain parts of the Community represents a danger for the stock of pigs of the Member States which are free from the disease ; whereas until such time as classical swine fever has been eliminated in the parts where it still exists, such Member States should be authorized to take additional measures with a view to preventing any contamination in the course of trade,  HAS ADOPTED THIS DIRECTIVE:    Article 1 With effect from 1 November 1980, Directive 80/215/EEC is hereby amended as follows:    (a) in Article 4 (1) (b), the following phrase shall be inserted in (ii) before the word "treatment" : "provided that, in addition, the disease in question is not swine vesicular disease";       (b) in Article 7 (1) (a), the words "swine vesicular disease" shall be inserted between the words "classical swine fever" and "or Teschen disease";       (c) Article 10 shall be replaced by the following:  "Article 10  With regard to swine fever, Member States which have availed themselves of the authorization laid down in Directive 80/218/EEC and which are officially classical swine fever-free may not oppose the introduction into their territory of meat products which, although they have not undergone one of the forms of treatment referred to in Article 4 (1), have been prepared in whole or in part from fresh pigmeat which satisfies the requirements laid down in Article 13 a of Directive 72/461/EEC, or from fresh pigmeat obtained from pigs vaccinated against swine fever more than three months prior to slaughter."          Article 2 The Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 1 July 1981 and shall forthwith inform the Commission thereof.  Until the date on which the Member States are able to comply, and until 1 July 1981 at the latest, Denmark, Ireland and the United Kingdom are authorized to retain their national rules relating to protection against swine fever upon introduction into their territory of pigmeat products, subject to compliance with the general provisions of the Treaty.   Article 3 This Directive is addressed to the Member States.     Done at Brussels, 11 November 1980.  For the Council  The President  C. NEY  (1)OJ No C 130, 31.5.1980, p. 9. (2)OJ No C 175, 14.7.1980, p. 79. (3)OJ No C 300, 18.11.1980, p. 20. (4)OJ No L 47, 21.2.1980, p. 4.


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31988L0302

Commission Directive 88/302/EEC of 18 November 1987 adapting to technical progress for the ninth time Council Directive 67/548/EEC on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances

Official Journal L 133 , 30/05/1988 P. 0001 - 0127 Finnish special edition: Chapter 15 Volume 14 P. 0003  Swedish special edition: Chapter 15 Volume 14 P. 0003

COMMISSION DIRECTIVE of 18 November 1987 adapting to technical progress for the ninth time Council Directive 67/548/EEC on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances (87/302/EEC)  THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Directive 67/548/EEC of 27 June 1967 on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances (1), as amended for the sixth time by Directive 79/831/EEC (2), and in particular Article 19 thereof,  Whereas Article 3 (1) of Directive 67/548/EEC provides that the physico-chemical properties, toxicity and ecotoxicity of the substances and preparations shall be determined according to the methods specified in Annex V;  Whereas Article 3 (2) of Directive 67/548/EEC provides that the real or potential environmental hazard of a substance or preparation shall be assessed according to the characteristics set out in Annexes VII and VIII;  Whereas Annex V to the version introduced by Commission Directive 84/449/EEC (3) presently contains only those test methods corresponding to the characteristics detailed in Annex VII and it is necessary also to make available test methods corresponding to the characteristics detailed in Annex VIII;  Whereas the provisions of this Directive are in accordance with the opinion of the Committee for the Adaptation to Technical Progress of the Directives on the Removal of Technical Barriers to Trade in Dangerous Substances and Preparations,  HAS ADOPTED THIS DIRECTIVE:     Article 1 The text of the Annex to this Directive is added to Annex V to Directive 67/548/EEC.    Article 2 Member States shall adopt and publish before 31 December 1988 the measures needed to comply with this Directive and shall immediately inform the Commission thereof. They shall apply those measures by 30 June 1989 at the latest.    Article 3 This Directive is addressed to the Member States.      Done at Brussels, 18 November 1987.  For the Commission  Stanley CLINTON DAVIS  Member of the Commission  (1) OJ No 196, 16.8.1967, p. 1/67. (2) OJ No L 259, 15.10.1979, p. 10. (3) OJ No L 251, 19.9.1984, p. 1.     ANNEX The test methods described herein are for the determination of some of the toxicological and ecotoxicological properties listed in Annex VIII to Council Directive 79/831/EEC. Test methods appropriate to level 1 and level 2 of Annex VIII are described, but the tests are not subdivided as a function of the different levels.