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31986L0113

Council Directive 86/113/EEC of 25 March 1986 laying down minimum standards for the protection of laying hens kept in battery cages

Official Journal L 095 , 10/04/1986 P. 0045 - 0048

*****COUNCIL  DIRECTIVE  of 25 March 1986  laying down minimum standards for the protection of laying hens kept in battery cages  (86/113/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 42 and 43 thereof,  Having regard to the proposal from the Commission,  Having regard to the opinion of the European Parliament (1),  Having regard to the opinion of the Economic and Social Committee (2),  Whereas eggs are covered by a common organization of the market; whereas the rules on the conditions under which egg production takes place, in particular with regard to the keeping of hens, are of major importance as far as the operation of the market organization is concerned; whereas differences between the rules applied by Member States may lead to distortion of competition which may interfere with the smooth running of the market organization concerned;  Whereas the keeping of laying hens in battery cages is the most widely used means of egg production in the Community and makes a very large contribution to the high productivity of this sector; whereas the fact that this means of housing may, in certain cases, lead to unnecessary and excessive suffering on the part of the animals has led Member States to introduce differing rules with regard to certain aspects of the type of production concerned, in particular the size of the cages;  Whereas there is therefore a need to establish priority parameters and to define common minimum requirements applicable in order to overcome existing problems and enable the market organization to operate more satisfactorily, in particular with regard to Article 39 of the Treaty, while bearing in mind the need to protect animals;  Whereas provision should be made for introducing Community control measures in order to ensure that the provisions of this Directive are effective;  Whereas, to provide the basis for further Community measures, the studies on poultry protection must be continued, not only as regards the keeping of poultry in battery cages but also in possible alternative systems of housing;  Whereas, in certain Member States, the adjustment of existing structures to the standards laid down by this Directive will entail a reduction in production; whereas such adjustment should therefore be facilitated under the conditions laid down in this Directive without creating structural and market imbalances,  HAS ADOPTED THIS DIRECTIVE:  Article 1  This Directive lays down the minimum standards for the protection of laying hens kept in battery cages.  Article 2  For the purpose of this Directive:  1. 'Laying hens' means adult hens of the species Gallus gallus which are kept for egg production.  2. 'Battery cage' means any enclosed space intended for laying hens in a battery system.  3. 'Battery system' means an arrangement of cages beside and/or on top of each other.  Article 3  1. Member States shall ensure that from 1 January 1988:  - all newly-built cages for use within the Community,  - all cages brought into use for the first time,  comply at least with the following requirements:  (a) At least 450 cm2 of cage area, measured in a horizontal plane, which may be used without restriction, in particular not including non-waste deflection plates liable to restrict the area available, shall be provided for each laying hen;  (b) A feed trough which may be used without restriction shall be provided. Its length shall be at least 10 cm multiplied by the number of animals in the cage;  (c) Unless nipple drinkers or drinking cups are provided, each battery cage shall have a continuous drinking channel of the same length as the feed trough mentioned in point (b). Where drinking points are plumbed in, at least two nipple drinkers or two drinking cups shall be within reach of each cage;  (d) Battery cages shall be at least 40 cm high over 65 % of the cage area and not less than 35 cm at any point;  (e) Floors of battery cages must be constructed so as to support adequately each of the forward facing claws of each foot. Floor slope shall not exceed 14 % or 8 degrees. In the case of floors using other than rectangular wire mesh, Member States may permit steeper slopes.  2. Moreover, Member States shall ensure that from 1 January 1995 the minimum requirements laid down in points (a) to (e) of paragraph 1 apply to all battery cages.  Article 4  Member States shall ensure that conditions for laying hens kept in battery cages are in accordance with the general requirements laid down in the Annex.  Article 5  The provisions of the Annex may be amended in accordance with the procedure laid down in Article 8 in order to take account of scientific developments.  Article 6  Member States shall arrange for inspections to be made by the competent authority to ensure that this Directive, including the Annex, is complied with.  Article 7  1. Furthermore, in order to ensure that this Directive is complied with and that it is uniformly applied by the Member States, the Commission shall check on its application on the spot regularly and in an appropriate manner, in conjunction with the relevant national departments.  2. To that end, Commission experts shall carry out inspection operations jointly with national departments under inspection programmes adopted in cooperation with the competent authorities of the Member State concerned.  Where it is established that this Directive is not being complied with the Commission will inform the relevant national authorities.  The Commission will prepare periodical general reports on the results of the inspections carried out. Those reports shall be communicated to the Member States.  3. The Community shall in an appropriate manner bear the cost of participation by the Commission in the checks provided for in paragraph 1.  4. The general provisions for implementing this Article shall be determined in accordance with the procedure laid down in Article 8. In accordance with the same procedure, a code may be established containing the rules to be followed for the purpose of the checks provided for in paragraph 1 of this Article.  Article 8  1. Where the procedure laid down in this Article is referred to, matters shall without delay be referred by the chairman, either on his own initiative or at the request of a Member State, to the Standing Veterinary Committee (hereinafter called 'Committee').  2. Within the Committee the votes of Member States shall be weighted as provided in Article 148 (2) of the Treaty. The chairman shall not vote.  3. The Commission representative shall submit a draft of the measures to be adopted. The Committee shall deliver its opinion on such measures within two days. Opinions shall be delivered by a qualified majority as provided in Article 148 (2) of the Treaty.  4. The Commission shall adopt the measures and apply them immediately where they are in accordance with the opinion of the Committee. If they 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 concerning the measures to be adopted.  The Council shall adopt the measures by a qualified majority.  If, within three months of the date on which the proposal was submitted to it, the Council has not adopted any measures, the Commission shall adopt the proposed measures and apply them immediately save where the Council has decided by a simple majority against those measures. Article 9  Before 1 January 1993 the Commission shall submit a report on scientific developments regarding the welfare of hens under various systems of rearing and on the provisions in the Annex, accompanied by any appropriate adjustment proposals.  Article 10  From the date on which this Directive takes effect until the end of the transitional period, national aid intended for the functional extension of buildings housing the battery cages necessary for rearing the same number of hens may be considered compatible with the common market, under Articles 92 to 94 of the Treaty, account being taken also of the depreciation of these buildings.  Article 11  Member States shall bring into force the laws, regulations and administrative provisions required in order to comply with this Directive by 1 July 1987 at the latest. They shall immediately inform the Commission thereof.  Article 12  This Directive is addressed to the Member States.  Done at Brussels, 25 March 1986.  For the Council  The President  G. BRAKS  (1) OJ No C 125, 17. 5. 1982, p. 183.  (2) OJ No C 343, 31. 12. 1981, p. 48.  ANNEX  1. The form and type of materials employed for constructing the cages and the construction and characteristics of the latter must be such as to prevent any injury to the animals to the extent possible in the existing state of technology.  2. The design and size of the cage opening must be such that an adult hen can be removed without causing unnecessary suffering or injury.  3. The cages must be suitably equipped to prevent the poultry escaping.  4. All poultry shall have access to adequate, nutritious and hygienic feed each day and to adequate fresh water at all times, except in the case of therapeutic or prophylactic treatment.  5. Insulation and ventilation of the building must ensure that air velocity, dust level, temperature, relative air humidity and gas concentrations are kept within limits that are not harmful to the poultry.  6. In the case of artificial lighting, the poultry must have an appropriate resting period each day during which the light intensity must be reduced in such a way that the poultry can rest properly.  7. It shall be ensured that the hens are cared for by a sufficient number of personnel with adequate knowledge and experience of laying hens and of the production system used.  8. The flock or group of poultry shall be inspected at least once a day and for this purpose a source of light shall be available which is strong enough for each bird to be seen clearly and, if need be, thoroughly inspected.  9. Accommodation comprising more than three tiers of cages shall be permitted only if suitable devices or measures make it possible to inspect all tiers without difficulty.  10. For poultry appearing not to be in good health, including behavioural changes, steps shall be taken to establish the cause and appropriate remedial measures shall be implemented, e.g. treatment, isolation, culling or attention to environmental factors. If the cause is traced to an environmental factor in the production unit which it is not essential to remedy immediately, this should be corrected when the accommodation is emptied and before the next batch of poultry is put in.  11. All automatic equipment essential for the animals' health and welfare must be inspected at least once daily. Where defects are discovered these must be rectified immediately or, if this is impracticable, appropriate steps taken to safeguard the health and welfare of the animals until the defect has been rectified. Alternative ways of feeding and of maintaining a satisfactory environment must be available for use in the event of a breakdown.  There must be an alarm system to warn the stock-keeper of failure of any essential automated ventilation equipment.  12. Those parts of the cage which are in contact with the poultry shall be thoroughly cleansed and disinfected every time the cage is emptied and before a new batch of poultry is brought in. While the cage is occupied, the surfaces and all equipment shall be kept satisfactorily clean.


Avis juridique important

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31971L0393

Second Commission Directive 71/393/EEC of 18 November 1971 establishing Community methods of analysis for the official control of feedingstuffs

Official Journal L 279 , 20/12/1971 P. 0007 - 0018 Finnish special edition: Chapter 3 Volume 4 P. 0049  Danish special edition: Series I Chapter 1971(III) P. 0858  Swedish special edition: Chapter 3 Volume 4 P. 0049  English special edition: Series I Chapter 1971(III) P. 0987  Greek special edition: Chapter 03 Volume 7 P. 0084  Spanish special edition: Chapter 03 Volume 5 P. 0117  Portuguese special edition Chapter 03 Volume 5 P. 0117

SECOND COMMISSION DIRECTIVE of 18 November 1971 establishing Community methods of analysis for the official control of feedingstuffs (71/393/EEC)     THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community;  Having regard to the Council Directive of 20 July 19701 on the introduction of Community methods of sampling and analysis for the official control of feedingstuffs, and in particular Article 2 thereof;  Whereas that Directive requires that official controls of feedingstuffs be carried out using Community methods of sampling and analysis for the purpose of checking compliance with requirements arising under the provisions laid down by law, regulation or administrative action concerning the quality and composition of feedingstuffs;  Whereas Commission Directive No 71/250/EEC of 15 June 19712 has already established a number of Community methods of analysis ; whereas the progress of work since then makes it advisable to adopt a second set of methods;  Whereas the measures provided for in this Directive are in accordance with the Opinion of the Standing Committee for Feedingstuffs;  HAS ADOPTED THIS DIRECTIVE:      Article 1 The Member States shall require that analyses for official controls of feedingstuffs as regards their contents of moisture, volatile nitrogenous bases, total phosphorus and crude oils and fats be carried out according to the methods described in the Annex to this Directive.  The general provisions set out in Part I (Introduction) of the Annex to the First Commission Directive No 71/250/EEC of 15 June 1971 establishing Community methods of analysis for the official control of feedingstuffs shall be applicable to the methods described in the Annex to this Directive.    Article 2 The Member States shall, not later than 1 January 1973, bring into force the laws, regulations or administrative provisions necessary to comply with this Directive. They shall forthwith inform the Commission thereof.    Article 3 This Directive is addressed to the Member States.      Done at Brussels, 18 November 1971.  For the Commission  The President  Franco M. MALFATTI   1 OJ No L 170, 3.8.1970, p. 2. 2 OJ No L 155, 12.7.1971, p. 13.    ANNEX I. DETERMINATION OF MOISTURE    1. Purpose and Scope  This method makes it possible to determine the moisture content of feedingstuffs. It does not cover the analysis of milk products as straight feedingstuffs, the analysis of mineral substances and mixtures composed predominantly of mineral substances or the analysis of the oil seeds and oleaginous fruit defined in Council Regulation No 136/66/EEC1 22 September 1966 on the establishment of a common organisation of the market in oils and fats.  The determination of the moisture content of oil seeds and oleaginous fruit is described in Annex III to Commission Regulation (EEC) No 1470/682 of 23 September 1968 on the drawing and reduction of samples and the determination of the oil content, impurities and moisture in oil seeds.   2. Principle  The sample is desiccated under specified conditions which vary according to the nature of the feedingstuff. The loss in mass is determined by weighing. It is necessary to carry out preliminary drying when dealing with solid feedingstuffs which have a high moisture content.   3. Apparatus    3.1. Crusher of non moisture-absorbing material which is easy to clean, allows rapid, even crushing without producing any appreciable heating, prevents contact with the outside air as far as possible and meets the requirements laid down in 4.1.1. and 4.1.2. (e.g. hammer or water-cooled micro-crushers, collapsible cone mills, slow motion or cogwheeled crushers).       3.2. Analytical balance, accurate to 0 75 mg.       3.3. Dry containers of non-corrodible metal or of glass with lids ensuring airtight closure ; working surface allowing the test sample to be spread at about 0 73 g/cm²       3.4. Electrically heated isothermal oven (± 1 °C) properly ventilated and ensuring rapid temperature regulation3.       3.5. Adjustable electrically heated vacuum oven fitted with an oil pump and either a mechanism for introducing hot dried air or a drying agent (e.g. calcium oxide).       3.6. Desiccator with a thick perforated metal or porcelain plate, containing an efficient drying agent.          4. Procedure  N. B. : The operations described in this section must be carried out immediately after opening the packages of samples. Analysis must be carried out at least in duplicate.    4.1. Preparation      4.1.1. Feedingstuffs other than those coming under 4.1.2 and 4.1.3 Take at least 50 g of the sample. If necessary, crush or divide in such a way as to avoid any variation in moisture content (see 6).           4.1.2. Cereals and groats  Take at least 50 g of the sample. Grind into particles of which at least 50 % will pass through a 0 75 mm mesh sieve and will leave no more than 10 % reject on a 1 mm round-meshed sieve.   1 OJ No 127, 30.9.1966, p. 3025/66. 2 OJ No L 239, 28.9.1968, p. 2. 3 For the drying of cereals, flour, groats and meal, the oven must have a thermal capacity such that, when pre-set at 131 °C, it will return to that temperature in less than 45 minutes after the maximum number of test samples have been placed inside to dry simultaneously. Ventilation must be such that, when as many samples of common wheat as it can contain are dried for two hours, the results differ from those obtained after four hours of drying by less than 0 715 %.   4.1.3. Feedingstuffs in liquid or paste form, feedingstuffs predominantly composed of oils and fats  Take about 25 g of the sample, weigh to the nearest 10 mg, add an appropriate quantity of anhydrous sand weighed to the nearest 10 mg and mix until a homogeneous product is obtained.                  4.2. Drying      4.2.1. Feedingstuffs other than those coming under 4.2.2 and 4.2.3  Weigh a container (3.3) with its lid to the nearest 0 75 mg. Weigh into the weighed container, to the nearest 1 mg, about 5 g of the sample and spread evenly. Place the container, without its lid, in the oven preheated to 103 °C. To prevent the oven temperature from falling unduly, introduce the container as rapidly as possible. Leave to dry for four hours reckoned from the time when the oven temperature returns to 103 °C. Replace the lid on the container, remove the latter from the oven, leave to cool for 30 to 45 minutes in the desiccator (3.6) and weigh to the nearest 1 mg.  For feedingstuffs composed predominantly of oils and fats, dry in the oven for an additional 30 minutes at 130 °C. The difference between the two weighings must not exceed 0 71 % of moisture.           4.2.2. Cereals, flour, groats and meal  Weigh a container (3.3) with its lid to the nearest 0 75 mg. Weigh into the weighed container, to the nearest 1 mg, about 5 g of the crushed sample and spread evenly. Place the container, without its lid, in the oven preheated to 130 °C. To prevent the oven temperature from falling unduly, introduce the container as rapidly as possible. Leave to dry for two hours reckoned from the time when the oven temperature returns to 130 °C. Replace the lid on the container, remove the latter from the oven, leave to cool for 30 to 45 minutes in the desiccator (3.6) and weigh to the nearest 1 mg.           4.2.3. Compound feedingstuffs containing more than 4 % of sucrose or lactose : straight feedingstuffs such as locust beans, hydrolized cereal products, malt seeds, dried beet chips, fish and sugar solubles ; compound feedingstuffs containing more than 25 % of mineral salts including water of crystallization.  Weigh a container (3.3) with its lid to the nearest 0 75 mg. Weigh into the weighed container, to the nearest 1 mg, about 5 g of the sample and spread evenly. Place the container, without its lid, in the vacuum oven (3.5) preheated to between 80 °C and 85 °C. To prevent the oven temperature from falling unduly, introduce the container as rapidly as possible.  Bring the pressure up to 100 Torr and leave to dry for four hours at this pressure, either in a current of hot, dry air or using a drying agent (about 300 g for 20 samples). In the latter instance, disconnect the vacuum pump when the prescribed pressure has been reached. Reckon drying time from the moment when the oven temperature returns to 80 °C to 85 °C. Carefully bring the oven back to atmospheric pressure. Open the oven, place the lid on the container immediately, remove the container from the oven, leave to cool for 30 to 45 minutes in the desiccator (3.6) and weigh to the nearest 1 mg. Dry for an additional 30 minutes in the vacuum oven at 80 °C to 85 °C and reweigh. The difference between the two weighings must not exceed 0 71 % of moisture.                  4.3. Preliminary drying      4.3.1. Feedingstuffs other than those coming under 4.3.2  Solid feedingstuffs with a high moisture content which makes crushing difficult must be subjected to preliminary drying as follows:  Weigh 50 g of uncrushed sample to the nearest 10 mg (compressed or agglomerated feedingstuffs may be roughly divided if necessary) in a suitable container (e.g. a 20 × 12 cm aluminium plate with a 0 75 cm rim). Leave to dry in an oven from 60 °C to 70 °C until the moisture content has been reduced to between  8 % and 12 %. Remove from the oven, leave to cool uncovered in the laboratory for one hour and weigh to the nearest 10 mg. Crush immediately as indicated in 4.1.1 and dry as indicated in 4.2.1 or 4.2.3 according to the nature of the feedingstuff.           4.3.2. Cereals  Grain with a moisture content of over 17 % must be subjected to preliminary drying as follows:  Weigh 50 g of unground grain to the nearest 10 mg in a suitable container (e.g. a 20 × 12 cm aluminium plate with a 0 75 cm rim). Leave to dry for 5 to 7 minutes in an oven at 130 °C. Remove from the oven, leave to cool uncovered in the laboratory for two hours and weigh to the nearest 10 mg. Grind immediately as indicated in 4.1.2 and dry as indicated in 4.2.2.                     5. Calculation of results  The moisture content, as a percentage of the sample, is calculated by using the following formulae:    5.1. Drying without preliminary drying >PIC FILE= "T0038179">        5.2. Drying with preliminary drying >PIC FILE= "T0038180">        5.3. Repeatibility  The difference between the results of two parallel determinations carried out on the same sample should not exceed 0 72 % of moisture.          6. Observation  If crushing proves necessary and if this is seen to alter the moisture content of the product, the results of the analysis of the components of the feedingstuff must be corrected on the basis of the moisture content of the sample in its initial state.     II. DETERMINATION OF VOLATILE NITROGENOUS BASES  A. MICRODIFFUSION   1. Purpose and Scope  This method makes it possible to determine the content of volatile nitrogenous bases, expressed as ammonia, in feedingstuffs.   2. Principle  The sample is extracted with water and the solution clarified and filtered. The volatile nitrogenous bases are displaced by microdiffusion using a solution of potassium carbonate, collected in a solution of boric acid and titrated with sulphuric acid.    3. Reagents  3.1. 20 % (w/v) solution of trichloroacetic acid.  3.2. Indicator : dissolve 33 mg of bromocresol green and 65 mg of methyl red in 100 ml of 95 % -96 % (v/v) of ethanol.  3.3. Boric acid solution : in a 1 litre graduated flask dissolve 10 g of boric acid A.R. in 200 ml of 95 % -96 % (v/v) ethanol and 700 ml of water. Add 10 ml of indicator (3.2.). Mix and, if necessary, adjust the colour of the solution to light red by adding a solution of sodium hydroxide. 1 ml of this solution will fix a maximum of 300 ¶g of NH3.  3.4. Saturated potassium carbonate solution : dissolve 10 Og of potassium carbonate A.R. in 100 ml of boiling water. Leave to cool, filter.  3.5. Sulphuric acid 0 702 N.   4. Apparatus    4.1. Mixer (tumbler) : approximately 35 to 40 r.p.m.       4.2. Glass or plastic Conway cells (see diagram).       4.3. Microburettes graduated in 1/100 ml.          5. Procedure  Weigh 10 g of sample to the nearest 1 mg and place with 100 ml of water in a 200 ml graduated flask. Mix in the tumbler for 30 minutes. Add 50 ml of trichloroacetic acid solution (3.1), make up to volume with water, shake vigorously and filter through a pleated filter.  Using a pipette, introduce 1 ml of boric acid solution (3.3) into the central part of the Conway cell and 1 ml of the sample filtrate into the crown of the cell. Cover partially with the greased lid. Drop 1 ml of saturated potassium carbonate solution (3.4) quickly into the crown and close the lid so that the cell is airtight. Turn the cell carefully rotating it in a horizontal plane so that the two reagents are mixed. Leave to incubate either for at least four hours at room temperature or for one hour at 40 °C.  Using a microburette (4.3), titrate the volatile bases in the boric acid solution with sulphuric acid 0 702 N (3.5).  Carry out a blank test using the same procedure but without a sample to be analysed.   6. Calculation of results  1 ml of H2SO4 0 702 N corresponds to 0 734 mg of ammonia.  Express the result as a precentage of the sample.  Repeatibility  The difference between the results of two parallel determinations carried out on the same sample should not exceed:  10 %, in relative value, for ammonia contents of less than 1 70 %;  0 71 %, in absolute value, for ammonia contents of 1 70 % or more.   7. Observation  If the ammonia content of the sample exceeds 0 76 %, dilute the initial filtrate.    >PIC FILE= "T0038181">     B. BY DISTILLATION   1. Purpose and Scope  This method makes it possible to determine the content of volatile nitrogenous bases, expressed as ammonia, in fish-meal containing practically no urea. It is applicable only to ammonia contents of less than 0 725 %.   2. Principle  The sample is extracted with water and the solution clarified and filtered. The volatile nitrogenous bases are displaced at boiling point by adding magnesium oxide and collected in a specific quantity of sulphuric acid, the excess of which is back-titrated with a solution of sodium hydroxide.   3. Reagents  3.1. 20 % (w/v) solution of trichloroacetic acid.  3.2. Magnesium oxide A.R.  3.3. Anti-foaming emulsion (e.g. silicone).  3.4. Sulphuric acid 0 71 N.  3.5. Sodium hydroxide solution 0 71 N.  3.6. 0 73 % (w/v) solution of methyl red in 95 % -96 % (v/v) ethanol.   4. Apparatus    4.1. Mixer (tumbler) : approximately 35 to 40 r.p.m.       4.2. Distilling apparatus of the Kjeldahl type.          5. Procedure  Weigh 10 g of the sample to the nearest 1 mg and place with 100 ml of water in a 200 ml graduated flask. Mix in the tumbler for 30 minutes. Add 50 ml of trichloroacetic acid solution (3.1), make up to volume with water, shake vigorously and filter through a pleated filter.  Take a quantity of clear filtrate appropriate for the presumed content of volatile nitrogenous bases (100 ml is usually suitable). Dilute to 200 ml and add 2 g of magnesium oxide (3.2) and a few drops of anti-foaming emulsion (3.3). The solution should be alkaline to litmus paper otherwise add some magnesium oxide (3.2). Distil about 150 ml of the solution in the Kjeldahl apparatus and collect the distillate in an Erlenmeyer flask containing an accurately measured volume (25 to 50 ml) of sulphuric acid 0 71 N (3.4). While distilling, avoid overheating of the sides. Boil the sulphuric acid solution for two minutes, cool it and back-titrate the excess sulphuric acid with the sodium hydroxide solution 0 71 N (3.5) in the presence of the methyl red indicator (3.6).  Carry out a blank test using the same procedure but without a sample to be analysed.   6. Calculation of results  1 ml of H2SO4 0 71 N corresponds to 1 77 mg of ammonia.  Express the result as a percentage of the sample.  Repeatibility  The difference between the results of two parallel determinations carried out on the same sample should not exceed, in relative value, 10 % of ammonia.      III. DETERMINATION OF TOTAL PHOSPHORUS  PHOTOMETRIC METHOD   1. Purpose and Scope  This method makes it possible to determine the content of total phosphorus in feedingstuffs. It is particularly appropriate for the analysis of products low in phosphorus. In certain cases (product rich in phosphorus), a gravimetric method may be used.   2. Principle  The sample is mineralised, either by dry combustion (in the case of organic feedingstuffs) or by acid digestion (in the case of mineral compounds and liquid feedingstuffs), and placed in an acid solution. The solution is treated with molybdovanadate reagent. The optical density of the yellow solution thus formed is measured in a spectrophotometer at 430 nm.   3. Reagents    3.1. Calcium carbonate A.R.       3.2. Hydrochloric acid A.R., d : 1 71 (approx 6 N).       3.3. Nitric acid A.R., d : 1 7045.       3.4. Nitric acid A.R., d : 1 738 to 1 742.       3.5. Sulphuric acid A.R., d : 1 784.       3.6. Molybdovanadate reagent : mix 200 ml of ammonium heptamolybdate solution (3.6.1), 200 ml of ammonium monovanadate solution (3.6.2) and 134 ml of nitric acid (3.4) in a 1 litre graduated flask. Make up to volume with water.      3.6.1. Ammonium heptamolybdate solution : dissolve in hot water 100 g of ammonium heptamolybdate A.R.  (NH4) 6Mo7024. 4H2O. Add 10 ml of ammonia (d : 0 791) and make up to 1 litre with water.           3.6.2. Ammonium monovanadate solution : 2 735 g of ammonium monovanadate A.R. NH4VO3 dissolve in 400 ml of hot water. Stirring constantly, slowly add 20 ml of dilute nitric acid (7 ml of HNO3 (3.4) + 13 ml of H2O and make up to 1 litre with water.                  3.7. Standard solution of 1 mg phosphorus per ml : dissolve 4 7387 g of potassium dihydrogen phosphate A.R. KG2PO4 in water. Make up to 1 litre with water.          4. Apparatus    4.1. Silica or porcelain ashing crucibles.       4.2. Electric muffle-furnace with thermostat set at 550 °C.       4.3. 250 ml Kjeldahl flask.       4.4. Graduated flasks and precision pipettes.       4.5. Spectrophotometer.       4.6. Test tubes about 16 mm in diameter, with stoppers graded to a diameter of 14 75 mm ; capacity : 25 to 30 ml.          5. Procedure    5.1. Preparation of the solution  According to the nature of the sample, prepare a solution as indicated in 5.1.1 or 5.1.2.      5.1.1. Usual procedure  Weigh 1 g or more of the sample to the nearest 1 mg. Place the test sample in a Kjeldahl flask, add 20 ml of sulphuric acid (3.5), shake to impregnate the  substance completely with acid and to prevent it from sticking to the sides of the flask, heat and keep at boiling point for 10 minutes. Leave to cool slightly, add 2 ml of nitric acid (3.4), heat gently, leave to cool slightly, add a little more nitric acid (3.4) and bring back to boiling point. Repeat this procedure until a colourless solution is obtained. Cool, add a little water, decant the liquid into a 500 ml graduated flask, rinsing the Kjeldahl flask with hot water. Leave to cool, make up to volume with water, homogenise and filter.           5.1.2. Samples containing organic substances and free from calcium and magnesium dihydrogen phosphates  Weigh about 2 75 g of the sample to the nearest 1 mg in an ashing crucible. Mix the test sample until completely merged with 1 g of calcium carbonate (3.1). Ash in the oven at 550 °C ± 5 °C until white or grey ash is obtained (a little charcoal does not matter). Transfer the ash into a 250 ml beaker. Add 20 ml of water and hydrochloric acid (3.2) until effervescence ceases. Add a further 10 ml of hydrochloric acid (3.2). Place the beaker on a sand bath and evaporate until dry to make the silica insoluble. Redissolve the residue in 10 ml of nitric acid (3.3) and boil on the sand bath for 5 minutes without evaporating until dry. Decant the liquid into a 500 ml graduated flask, rinsing the beaker several times with hot water. Leave to cool, make up to volume with water, homogenise and filter.                  5.2. Development of coloration and measurement of optical density  Dilute an aliquot part of the filtrate obtained by 5.1.1 or 5.1.2 to obtain a phosphorus concentration of not more than 40 ¶g/ml. Place 10 ml of this solution in a test tube (4.6) and add 10 ml of molybdovanadate reagent (3.6). Homogenise and leave to stand for at least 10 minutes at 20 °C. Measure the optical density in a spectrophotometer at 430 nm against a solution obtained by adding 10 ml of the molybdovanadate reagent (3.6) to 10 ml of water.       5.3. Calibration curve  From the standard solution (3.7) prepare solutions containing respectively 5, 10, 20, 30 and 40 ¶g of phosphorus per ml. Take 10 ml of each of these solutions and add thereto 10 ml of molybdovanadate reagent (3.6). Homogenise and leave to stand for at least 10 minutes at 20 °C. Measure the optical density as indicated in 5.2.  Trace the calibration curve by plotting the optical densities against the corresponding quantities of phosphorus. For concentrations between 0 and 40 ¶g/ml, the curve will be linear.          6. Calculation of results  Determine the amount of phosphorus in the test sample by using the calibration curve.  Express the result as a percentage of the sample.  Repeatibility  The difference between the results of two parallel determinations carried out on the same sample should not exceed:  3 %, in relative value, for phosphorus contents of less than 5 %;  0 715 %, in absolute value, for phosphorus contents of 5 % or more.     IV. DETERMINATION OF CRUDE OILS AND FATS    1. Purpose and Scope  This method makes it possible to determine the content of crude oils and fats in feedingstuffs. It does not cover the analysis of the oil seeds and oleaginous fruit defined in Council Regulation 136/66/EEC of 22 September 1966. The determination of the oil content of those products is described in Annex V to Commission Regulation (EEC) No 1470/68 of 23 September 1968.  Either one of two methods may be used, depending on the nature of the feedingstuff.   1.1. Method A (extraction by ether) : applicable to all feedingstuffs other than those coming under 1.2   1.2. Method B : applicable to feedingstuffs from which oils and fats cannot be totally extracted with diethyl either without prior hydrolysis, to feedingstuffs of animal origin, glutens, dried potato pulps, dried brewing and distilling dreys and waste, dried yeasts, waste from biscuits, bread and cooked foods, milk products and feedingstuffs containing a high proportion of such products (at least 40 %) and to compound feedingstuffs enriched with fats.      2. Principle  2.1. Method A : The oils and fats are extracted with diethyl ether. The solvent is distilled off and the residue dried and weighed.   2.2. Method B : The sample is hydrolised when hot with hydrochloric acid. The solution is cooled and filtered. The residue is washed and dried and extracted with diethyl ether using Method A.      3. Reagents  3.1. Anhydrous diethyl ether, d : 0 7720, B.P. : 34 75 °C, virtually free from peroxides   3.2. Anhydrous sodium sulphate A.R.   3.3. Hydrochloric acid 3N.   3.4. Filtration aid, e.g. Kieselgur, Hyflo-supercel.   3.5. Carbon tetrachloride A.R.      4. Apparatus  4.1. Soxhlet-type extractor or equivalent apparatus.   4.2. Explosion-proof heating apparatus with temperature control.   4.3. Vacuum drying oven (less than 100 Torr).      5. Procedure  5.1. Method A : (see 7.1)  Weigh 5 g of the sample to the nearest 1 mg and mix with 2 g to 3 g (or more, if necessary) of anhydrous sodium sulphate (3.2). Place the mixture in an extraction thimble free from oils and fats and cover with a fat-free wad of cottonwool. (The mixing may be carried out in the thimble.)  Place the thimble in an extracter (4.1) and extract for six hours with diethyl ether (3.1). If a Soxhlet-type extractor is used, regulate the heating to obtain at least 15 siphonings per hour. Collect the ether extract in a dry, weighed flask containing fragments of pumice stone1.  Distil off the ether and dry the evaporation residue for one and a half hours in the vacuum drying oven (4.3) at 75 °C. Cool in a desiccator and weigh. Dry again for 30 minutes to ensure that the weight of the oil and fat remains constant (loss in weight must be less than 1 mg).   5.2. Method B  Weigh 2 75 g of the sample to the nearest 1 mg (see 7.2) and place in a 400 ml beaker or a 300 ml Erlenmeyer flask. Add 100 ml of hydrochloric acid 3 N (3.3) and fragments of pumice stone. Cover the beaker with a watch glass or fit the Erlenmeyer flask with a reflux condenser. Bring the mixture to a gentle boil over a low flame or a hot plate and keep it there for one hour. Do not allow the product to stick to the sides of the container.   1 Where the oil or fat has to undergo subsequent quality tests, replace the fragments of pumice stone by glass beads.   Cool and add a quantity of filtration aid (3.4) sufficient to prevent any loss of oil and fat during filtration. Filter through a moistened, fat-free, double filter paper. Wash the residue in cold water until the acid reaction has ceased. Check that the filtrate does not contain any oil or fats. Their presence in the filtrate indicates that the sample must be extracted with diethyl ether, using the method given in 5.1, before hydrolysis.  Place the double filter paper containing the residue on a watch glass and dry for one and a half hours in the oven at 95 °C to 98 °C.  Place the double filter paper and the dry residue in an extraction thimble, extract with diethyl ether and proceed as indicated in the second paragraph of 5.1.      6. Calculation of results  Express the result as a percentage of the sample.  Repeatibility  The difference between the results of two parallel determinations carried out on the same sample should not exceed 0 73 % of oil or fat.   7. Observations  7.1. For products with a high content of oils and fats and which are difficult to crush or unsuitable for drawing a homogeneous reduced test sample, proceed as follows. Weigh 20 g of the sample to the nearest 1 mg and mix with 10 g or more of anhydrous sodium sulphate (3.2). Extract with diethyl ether (3.1) as indicated in 5.1. Make up the extract obtained to 500 ml with carbon tetrachloride (3.5) and homogenise. Take 50 ml of the solution and place in a small, dry, weighed flask containing fragments of pumice stone1. Distil off the solvent, dry and proceed as indicated in the last paragraph of 5.1. Eliminate the solvent from the extraction residue left in the thimble and crush the residue to a fineness of 1 mm. Return the product to the extraction thimble (do not add sodium sulphate), extract with diethyl ether and proceed as indicated in the second and third paragraphs of 5.1.  Calculate the result as a percentage of the sample, taking into account the aliquot part used for the first extraction, by using the following formula:  (10 a + b)  7 5  where:  a = ether extract, in grammes, of the aliquot part after the first extraction;  b = ether extract, in grammes, after the second extraction.   7.2. For products low in oils and fats the test sample may be increased to 5 g.   1 Where the oil or fat has to undergo subsequent quality tests, replace the fragments of pumice stone by glass beads.


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31989L0465

Eighteenth Council Directive 89/465/EEC of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28 (3) of the Sixth Directive, 77/388/EEC

Official Journal L 226 , 03/08/1989 P. 0021 - 0022 Finnish special edition: Chapter 9 Volume 2 P. 0014  Swedish special edition: Chapter 9 Volume 2 P. 0014

EIGHTEENTH COUNCIL DIRECTIVE of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28 (3) of the Sixth Directive, 77/388/EEC (89/465/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof,  Having regard to the proposal from the Commission (1),  Having regard to the opinion of the European Parliament (2),  Having regard to the opinion of the Economic and Social Committee (3),  Whereas Article 28 (3) of the Sixth Council Directive, 77/388/EEC, of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (4), as last amended by  the Act of Accession of Spain and Portugal, allows Member States to apply measures derogating from the normal rules of the common system of value added tax during a transitional period; whereas that period was originally fixed at five years; whereas the  Council undertook to act, on a proposal from the Commission, before the expiry of that period, on the abolition, where appropriate, of some or all of those derogations;  Whereas many of those derogations give rise, under the Communities' own resources system, to difficulties in calculating the compensation provided for in Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements  for the collection of own resources accruing from value added tax (5); whereas, in order to ensure that that system operates more efficiently, there are grounds for abolishing those derogations;  Whereas the abolition of those derogations will also contribute to greater neutrality of the value added tax system at Community level;  Whereas some of the said derogations should be abolished respectively from 1 January 1990, 1 January 1991, 1 January 1992 and 1 January 1993;   Whereas, having regard to the provisions of the Act of Accession, the Portuguese Republic may, until 1 January 1994 at the latest, postpone the abolition of the exemption of the transactions referred to in points 3 and 9 in Annex F to Directive  77/338/EEC;  Whereas it is appropriate that, before 1 January 1991, the Council should, on the basis of a Commission report, review the situation with regard to the other derogations provided for in Article 28 (3) of Directive 77/388/EEC, including the one referred  to in the second subparagraph of point 1 of Article 1 of this Directive, and that it should take a decision, on a proposal from the Commission, on the abolition of these derogations, bearing in mind any distortion of competition which has resulted from  their application or which may arise in connection with the future completion of the internal market,  HAS ADOPTED THIS DIRECTIVE:    Article 1 Directive 77/388/EEC is hereby amended as follows:  1.  With effect from 1 January 1990 the transactions referred to in points 1, 3 to 6, 8, 9, 10, 12, 13 and 14 of Annex E shall be abolished.  Those Member States which, on 1 January 1989, subjected to value added tax the transactions listed in Annex E, points 4 and 5, are authorized to apply the conditions of Article 13A (2) (a), final indent, also to services rendered and goods delivered, as  referred to in Article 13A (1) (m) and (n), where such activities are carried out by bodies governed by public law.  2.  In Annex F:  (a)  The transactions referred to in points 3, 14 and 18 to 22 shall be abolished with effect from 1 January 1990;  (b)  The transactions referred to in points 4, 13, 15 and 24 shall be abolished with effect from 1 January 1991;  (c)  The transaction referred to in point 9 shall be abolished with effect from 1 January 1992;  (d)  The transaction referred to in point 11 shall be abolished with effect from 1 January 1993.  Article 2 The Portuguese Republic may defer until 1 January 1994 at the latest the dates referred to in Article 1, point 2 (a), for the deletion of point 3 from Annex F and in Article 1, point 2 (c), for the deletion of point 9 from Annex F.  Article 3 By 1 January 1991 the Council, on the basis of a report from the Commission, shall review the situation with regard to the other derogations laid down in Article 28 (3) of Directive 77/388/EEC, including that referred to in the second  subparagraph of point 1 of Article 1 of this Directive and, acting on a Commission proposal, shall decide whether these derogations should be abolished, having regard to any distortions of competition which have resulted from their having been applied  or which might arise from measures to complete the Internal Market.  Article 4 In respect of the transactions referred to in Article 1, 2 and 3, Member States may take measures concerning deduction of value added tax in order totally or partially to prevent the taxable persons concerned from deriving unwarranted advantages or sustaining unwarranted disadvantages.  Article 5 1.  Member States shall take the necessary measures to comply with this Directive not later than the dates laid down in Article 1 and 2.  2.  Member States shall inform the Commission of the main provisions of national law which they adopt in the field governed by this Directive.  Article 6 This Directive is addressed to the Member States.   Done at Brussels, 18 July 1989.  For the Council The President R. DUMAS  (1) OJ No C 347, 29. 12. 1984, p. 3 and OJ No C 183, 11. 7. 1987, p. 9. (2) OJ No C 125, 11. 5. 1987, p. 27. (3) OJ No C 218, 29. 8. 1985, p. 11. (4) OJ No L 145, 13. 6. 1977, p. 1. (5) OJ No L 155, 7. 6. 1989, p. 9.


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31976L0308

Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties

Official Journal L 073 , 19/03/1976 P. 0018 - 0023 Finnish special edition: Chapter 2 Volume 2 P. 0066  Greek special edition: Chapter 02 Volume 2 P. 0126  Swedish special edition: Chapter 2 Volume 2 P. 0066  Spanish special edition: Chapter 02 Volume 3 P. 0046  Portuguese special edition Chapter 02 Volume 3 P. 0046

COUNCIL DIRECTIVE  of 15 March 1976  on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties  (76/308/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 Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (1), as last amended by Regulation (EEC) No 2788/72 (2), and in particular Article 8 (3) thereof,  Having regard to the proposal from the Commission,  Having regard to the opinion of the European Parliament (3),  Having regard to the opinion of the Economic and Social Committee (4),  Whereas it is not at present possible to enforce in one Member State a claim for recovery substantiated by a document drawn up by the authorities of another Member State;  Whereas the fact that national provisions relating to recovery are applicable only within national territories is in itself an obstacle to the establishment and functioning of the common market ; whereas this situation prevents Community rules from being fully and fairly applied, particularly in the area of the common agricultural policy, and facilitates fraudulent operations;  Whereas it is therefore necessary to adopt common rules on mutual assistance for recovery;  Whereas these rules must apply both to the recovery of claims resulting from the various measures which form part of the system of total or partial financing of the European Agricultural Guidance and Guarantee Fund and to the recovery of agricultural levies and customs duties within the meaning of Article 2 of Decision 70/243/ECSC, EEC, Euratom of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources (5), and of Article 128 of the Act of Accession ; whereas they must also apply to the recovery of interest and costs incidental to such claims;  Whereas mutual assistance must consist of the following : the requested authority must on the one hand supply the applicant authority with the information which the latter needs in order to recover claims arising in the Member State in which it is situated and notify the debtor of all instruments relating to such claims emanating from that Member State, and on the other hand it must recover, at the request of the applicant authority, the claims arising in the Member State in which the latter is situated;  (1)OJ No L 94, 28.4.1970, p. 13. (2)OJ No L 295, 30.12.1972, p. 1. (3)OJ No C 19, 12.4.1973, p. 38. (4)OJ No C 69, 28.8.1973, p. 3. (5)OJ No L 94, 28.4.1970, p. 19.   Whereas these different forms of assistance must be afforded by the requested authority in compliance with the laws, regulations and administrative provisions governing such matters in the Member State in which it is situated;  Whereas it is necessary to lay down the conditions in accordance with which requests for assistance must be drawn up by the applicant authority and to give a limitative definition of the particular circumstances in which the requested authority may refuse assistance in any given case;  Whereas when the requested authority is required to act on behalf of the applicant authority to recover a claim, it must be able, if the provisions in force in the Member State in which it is situated so permit and with the agreement of the applicant authority, to allow the debtor time to pay or authorize payment by instalment ; whereas any interest charged on such payment facilities must also be remitted to the Member State in which the applicant authority is situated;  Whereas, upon a reasoned request from the applicant authority, the requested authority must also be able, in so far as the provisions in force in the Member State in which it is situated so permit, to take precautionary measures to guarantee the recovery of claims arising in the applicant Member State ; whereas such claims must not however be given any preferential treatment in the Member State in which the requested authority is situated;  Whereas it is possible that during the recovery procedure in the Member State in which the requested authority is situated the claim or the instrument authorizing its enforcement issued in the Member State in which the applicant authority is situated may be contested by the person concerned ; whereas it should be laid down in such cases that the person concerned must bring the action contesting the claim before the competent body of the Member State in which the applicant authority is situated and that the requested authority must suspend any enforcement proceedings which it has begun until a decision is taken by the aforementioned body;  Whereas it should be laid down that documents and information communicated in the course of mutual assistance for recovery may not be used for other purposes;  Whereas this Directive should not curtail mutual assistance between particular Member States under bilateral or multilateral agreements or arrangements;  Whereas it is necessary to ensure that mutual assistance functions smoothly and to this end to lay down a Community procedure for determining the detailed rules for the application of such assistance within an appropriate period ; whereas it is necessary to set up a committee to organize close and effective collaboration between the Member States and the Commission in this area,  HAS ADOPTED THIS DIRECTIVE:    Article 1 This Directive lays down the rules to be incorporated into the laws, regulations and administrative provisions of the Member States to ensure the recovery in each Member State of the claims referred to in Article 2 which arise in another Member State.   Article 2 This Directive shall apply to all claims relating to:    (a) refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guidance and Guarantee Fund, including sums to be collected in connection with these actions;       (b) agricultural levies, within the meaning of Article 2 (a) of Decision 70/243/ECSC, EEC, Euratom and Article 128 (a) of the Act of Accession;       (c) customs duties, within the meaning of Article 2 (b) of the said Decision and Article 128 (b) of the Act of Accession;       (d) interest and costs incidental to the recovery of the claims referred to above.          Article 3 In this Directive:    - "applicant authority" means the competent authority of a Member State which makes a request for assistance concerning a claim referred to in Article 2;       - "requested authority" means the competent authority of a Member State to which a request for assistance is made.          Article 4 1. At the request of the applicant authority, the requested authority shall provide any information which would be useful to the applicant authority in the recovery of its claim.  In order to obtain this information, the requested authority shall make use of the powers provided under the laws, regulations or administrative provisions applying to the recovery of similar claims arising in the Member State where that authority is situated.   2. The request for information shall indicate the name and address of the person to whom the information to be provided relates and the nature and amount of the claim in respect of which the request is made.  3. The requested authority shall not be obliged to supply information:    (a) which it would not be able to obtain for the purpose of recovering similar claims arising in the Member State in which it is situated;       (b) which would disclose any commercial, industrial or professional secrets ; or       (c) the disclosure of which would be liable to prejudice the security of or be contrary to the public policy of the State.         4. The requested authority shall inform the applicant authority of the grounds for refusing a request for information.   Article 5 1. The requested authority shall, at the request of the applicant authority, and in accordance with the rules of law in force for the notification of similar instruments or decisions in the Member State in which the requested authority is situated, notify to the addressee all instruments and decisions, including those of a judicial nature, which emanate from the Member State in which the applicant authority is situated and which relate to a claim and/or to its recovery.  2. The request for notification shall indicate the name and address of the addressee concerned, the nature and the subject of the instrument or decision to be notified, if necessary the name and address of the debtor and the claim to which the instrument or decision relates, and any other useful information.  3. The requested authority shall promptly inform the applicant authority of the action taken on its request for notification and, more especially, of the date on which the instrument or decision was forwarded to the addressee.   Article 6 1. At the request of the applicant authority, the requested authority shall, in accordance with the laws, regulations or administrative provisions applying to the recovery of similar claims arising in the Member State in which the requested authority is situated, recover claims which are the subject of an instrument permitting their enforcement.  2. For this purpose any claim in respect of which a request for recovery has been made shall be treated as a claim of the Member State in which the requested authority is situated, except where Article 12 applies.   Article 7 1. The request for recovery of a claim which the applicant authority addresses to the requested authority must be accompanied by an official or certified copy of the instrument permitting its enforcement, issued in the Member State in which the applicant authority is situated and, if appropriate, by the original or a certified copy of other documents necessary for recovery.  2. The applicant authority may not make a request for recovery unless:    (a) the claim and/or the instrument permitting its enforcement are not contested in the Member State in which it is situated;       (b) it has, in the Member State in which it is situated, applied the recovery procedure available to it on the basis of the instrument referred to in paragraph 1, and the measures taken have not resulted in the payment in full of the claim.         3. The request for recovery shall indicate the name and address of the person concerned, the nature of the claim, the amount of the principal and the interest and costs due, as well as any other relevant information.  4. The request for recovery shall contain in addition a statement by the applicant authority indicating the date from which enforcement is possible under the laws in force in the Member State in which it is situated and confirming that the conditions set out in paragraph 2 are fulfilled.  5. As soon as any relevant information relating to the matter which gave rise to the request for recovery comes to the knowledge of the applicant authority it shall forward it to the requested authority.   Article 8 The instrument permitting enforcement of the claim shall, where appropriate, and in accordance with the provisions in force in the Member State in which the requested authority is situated, be accepted, recognized, supplemented, or replaced by an instrument authorizing enforcement in the territory of that Member State.  Such acceptance, recognition, supplementing or replacement must take place as soon as possible following the date of receipt of the request for recovery. They may not be refused if the instrument permitting enforcement in the Member State in which the applicant authority is situated is properly drawn up.  If any of these formalities should give rise to an examination or contestation in connection with the claim and/or the instrument permitting enforcement issued by the applicant authority, Article 12 shall apply.    Article 9 1. Claims shall be recovered in the currency of the Member State in which the requested authority is situated.  2. The requested authority may, where the laws, regulations or administrative provisions in force in the Member State in which it is situated so permit, and after consultations with the applicant authority, allow the debtor time to pay or authorize payment by instalment. Any interest charged by the requested authority in respect of such extra time to pay shall be remitted to the Member State in which the applicant authority is situated.  Any other interest charged for late payment under the laws, regulations and administrative provisions in force in the Member State in which the requested authority is situated shall also be remitted to the Member State in which the applicant authority is situated.   Article 10 The claims to be recovered shall not be given preferential treatment in the Member State in which the requested authority is situated.   Article 11 The requested authority shall inform the applicant authority immediately of the action it has taken on the request for recovery.   Article 12 1. If, in the course of the recovery procedure, the claim and/or the instrument permitting its enforcement issued in the Member State in which the applicant authority is situated are contested by an interested party, the action shall be brought by the latter before the competent body of the Member State in which the applicant authority is situated, in accordance with the laws in force there. This action must be notified by the applicant authority to the requested authority. The party concerned may also notify the requested authority of the action.  2. As soon as the requested authority has received the notification referred to in paragraph 1 either from the applicant authority or from the interested party, it shall suspend the enforcement procedure pending the decision of the body competent in the matter. Should the requested authority deem it necessary, and without prejudice to Article 13, that authority may take precautionary measures to guarantee recovery in so far as the laws or regulations in force in the Member State in which it is situated allow such action for similar claims.  3. Where it is the enforcement measures taken in the Member State in which the requested authority is situated that are being contested the action shall be brought before the competent body of that Member State in accordance with its laws and regulations.  4. Where the competent body before which the action has been brought in accordance with paragraph 1 is a judicial or administrative tribunal, the decision of that tribunal, in so far as it is favourable to the applicant authority and permits recovery of the claim in the Member State in which the applicant authority is situated shall constitute the "instrument permitting enforcement" within the meaning of Articles 6, 7 and 8 and the recovery of the claim shall proceed on the basis of that decision.   Article 13 On a reasoned request by the applicant authority, the requested authority shall take precautionary measures to ensure recovery of a claim in so far as the laws or regulations in force in the Member State in which it is situated so permit.  In order to give effect to the provisions of the first paragraph, Articles 6, 7 (1), (3) and (5), 8, 11, 12 and 14 shall apply mutatis mutandis.   Article 14 The requested authority shall not be obliged:    (a) to grant the assistance provided for in Articles 6 to 13 if recovery of the claim would, because of the situation of the debtor, create serious economic or social difficulties in the Member State in which that authority is situated;       (b) to undertake recovery of a claim if the applicant authority has not exhausted the means of recovery in the territory of the Member State in which it is situated.         The requested authority shall inform the applicant authority of the grounds for refusing a request for assistance. Such reasoned refusal shall also be communicated to the Commission.   Article 15 1. Questions concerning periods of limitation shall be governed solely by the laws in force in the Member State in which the applicant authority is situated.   2. Steps taken in the recovery of claims by the requested authority in pursuance of a request for assistance, which, if they had been carried out by the applicant authority, would have had the effect of suspending or interrupting the period of limitation according to the laws in force in the Member State in which the applicant authority is situated, shall be deemed to have been taken in the latter State, in so far as that effect is concerned.   Article 16 Documents and information sent to the requested authority pursuant to this Directive may only be communicated by the latter to:    (a) the person mentioned in the request for assistance;       (b) those persons and authorities responsible for the recovery of the claims, and solely for that purpose;       (c) the judicial authorities dealing with matters concerning the recovery of the claims.          Article 17 Requests for assistance and relevant documents shall be accompanied by a translation in the official language, or one of the official languages of the Member State in which the requested authority is situated, without prejudice to the latter authority's right to waive the translation.   Article 15 Member States shall renounce all claims upon each other for the reimbursement of costs resulting from mutual assistance which they grant each other pursuant to this Directive.  However, the Member State in which the applicant authority is situated shall remain liable to the Member State in which the requested authority is situated for costs incurred as a result of actions held to be unfounded, as far as either the substance of the claim or the validity of the instrument issued by the applicant authority are concerned.   Article 19 Member States shall provide each other with a list of authorities authorized to make or receive requests for assistance.   Article 20 1. A Committee on Recovery (hereinafter called "the committee") is hereby set up and shall consist of representatives of the Member States with a Commission representative as chairman.  2. The committee shall adopt its own rules of procedure.   Article 21 The committee may examine any matter concerning the application of this Directive raised by its chairman either on his own initiative or at the request of the representative of a Member State.   Article 22 1. The detailed rules for implementing Articles 4 (2) and (4), 5 (2) and (3), 7 (1), (3) and (5), 9, 11 and 12 (1) and the rules on conversion, transfer of sums recovered, and the fixing of a minimum amount for claims which may give rise to a request for assistance, shall be adopted in accordance with the procedure laid down in paragraph 2 and 3.  2. The Commission representative shall submit to the committee a draft of the measures to be adopted. The committee shall deliver its opinion on the draft within a time limit set by the chairman, having regard to the urgency of the matter. Opinions shall be adopted by a majority of 41 votes, the votes of the Member States being weighted as provided in Article 148 (2) of the Treaty. The chairman shall not vote.  3.    (a) The Commission shall adopt the proposed measures where they are in accordance with the opinion of the committee.       (b) Where the proposed measures are not in accordance with the opinion of the committee, or if no opinion is delivered, the Commission shall without delay propose to the Council the measures to be adopted. The Council shall act by a qualified majority.       (c) If within three months of the proposal being submitted to it, the Council has not acted, the proposed measures shall be adopted by the Commission.         Article 23 The provisions of this Directive shall not prevent a greater measure of mutual assistance being afforded either now or in the future by particular Member States under any agreements or arrangements, including those for the notification of legal or extralegal acts.    Article 24 Member States shall bring into force the measures necessary to comply with this Directive not later than 1 January 1978.   Article 25 Each Member State shall inform the Commission of the measures which it has adopted to implement this Directive. The Commission shall forward this information to the other Member States.   Article 26 This Directive is addressed to the Member States.     Done at Brussels, 15 March 1976.  For the Council  The President  R. VOUEL


title: Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State

text:
               20.2.2008

               EN

               Official Journal of the European Union

               L 44/23

      COUNCIL DIRECTIVE 2008/9/EC
   of 12 February 2008
   laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
   Having regard to the proposal from the Commission,
   Having regard to the opinion of the European Parliament (1),
   Having regard to the opinion of the European Economic and Social Committee (2),
   Whereas:

               (1)

               Considerable problems are posed, both for the administrative authorities of Member States and for businesses, by the implementing rules laid down by Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (3).

               (2)

               The arrangements laid down in that Directive should be amended in respect of the period within which decisions concerning applications for refund are notified to businesses. At the same time, it should be laid down that businesses too must provide responses within specified periods. In addition, the procedure should be simplified and modernised by allowing for the use of modern technologies.

               (3)

               The new procedure should enhance the position of businesses since the Member States shall be liable to pay interest if the refund is made late and the right of appeal by businesses will be strengthened.

               (4)

               For clarity and better reading purposes, the provision concerning the application of Directive 79/1072/EEC, previously contained in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (4), should now be integrated in this Directive.

               (5)

               Since the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale of the action, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.

               (6)

               In accordance with point 34 of the Interinstitutional Agreement on better law-making (5), Member States are encouraged to draw up, for themselves and in the interests of the Community, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.

               (7)

               In the interest of clarity, Directive 79/1072/EEC should therefore be repealed, subject to the necessary transitional measures with respect to refund applications introduced before 1 January 2010,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   This Directive lays down the detailed rules for the refund of value added tax (VAT), provided for in Article 170 of Directive 2006/112/EC, to taxable persons not established in the Member State of refund, who meet the conditions laid down in Article 3.
   Article 2
   For the purposes of this Directive, the following definitions shall apply:

               1.

               ‘taxable person not established in the Member State of refund’ means a taxable person within the meaning of Article 9(1) of Directive 2006/112/EC who is not established in the Member State of refund but established in the territory of another Member State;

               2.

               ‘Member State of refund’ means the Member State in which the VAT was charged to the taxable person not established in the Member State of refund in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State;

               3.

               ‘refund period’ means the period mentioned in Article 16 covered by the refund application;

               4.

               ‘refund application’ means the application for refund of VAT charged in the Member State of refund to the taxable person not established in the Member State of refund in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State;

               5.

               ‘applicant’ means the taxable person not established in the Member State of refund making the refund application.

         Article 3
   This Directive shall apply to any taxable person not established in the Member State of refund who meets the following conditions:

               (a)

               during the refund period, he has not had in the Member State of refund, the seat of his economic activity, or a fixed establishment from which business transactions were effected, or, if no such seat or fixed establishment existed, his domicile or normal place of residence;

               (b)

               during the refund period, he has not supplied any goods or services deemed to have been supplied in the Member State of refund, with the exception of the following transactions:

                           (i)

                           the supply of transport services and services ancillary thereto, exempted pursuant to Articles 144, 146, 148, 149, 151, 153, 159 or 160 of Directive 2006/112/EC;

                           (ii)

                           the supply of goods and services to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC.

         Article 4
   This Directive shall not apply to:

               (a)

               amounts of VAT which, according to the legislation of the Member State of refund, have been incorrectly invoiced;

               (b)

               amounts of VAT which have been invoiced in respect of supplies of goods the supply of which is, or may be, exempt under Article 138 or Article 146(1)(b) of Directive 2006/112/EC.

         Article 5
   Each Member State shall refund to any taxable person not established in the Member State of refund any VAT charged in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State, insofar as such goods and services are used for the purposes of the following transactions:

               (a)

               transactions referred to in Article 169(a) and (b) of Directive 2006/112/EC;

               (b)

               transactions to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC as applied in the Member State of refund.

         Without prejudice to Article 6, for the purposes of this Directive, entitlement to an input tax refund shall be determined pursuant to Directive 2006/112/EC as applied in the Member State of refund.
   Article 6
   To be eligible for a refund in the Member State of refund, a taxable person not established in the Member State of refund has to carry out transactions giving rise to a right of deduction in the Member State of establishment.
   When a taxable person not established in the Member State of refund carries out in the Member State in which he is established both transactions giving rise to a right of deduction and transactions not giving rise to a right of deduction in that Member State, only such proportion of the VAT which is refundable in accordance with Article 5 may be refunded by the Member State of refund as is attributable to the former transactions in accordance with Article 173 of Directive 2006/112/EC as applied by the Member State of establishment.
   Article 7
   To obtain a refund of VAT in the Member State of refund, the taxable person not established in the Member State of refund shall address an electronic refund application to that Member State and submit it to the Member State in which he is established via the electronic portal set up by that Member State.
   Article 8
   1.   The refund application shall contain the following information:

               (a)

               the applicant's name and full address;

               (b)

               an address for contact by electronic means;

               (c)

               a description of the applicant's business activity for which the goods and services are acquired;

               (d)

               the refund period covered by the application;

               (e)

               a declaration by the applicant that he has supplied no goods and services deemed to have been supplied in the Member State of refund during the refund period, with the exception of transactions referred to in points (i) and (ii) of Article 3(b);

               (f)

               the applicant's VAT identification number or tax reference number;

               (g)

               bank account details including IBAN and BIC codes.

         2.   In addition to the information specified in paragraph 1, the refund application shall set out, for each Member State of refund and for each invoice or importation document, the following details:

               (a)

               name and full address of the supplier;

               (b)

               except in the case of importation, the VAT identification number or tax reference number of the supplier, as allocated by the Member State of refund in accordance with the provisions of Articles 239 and 240 of Directive 2006/112/EC;

               (c)

               except in the case of importation, the prefix of the Member State of refund in accordance with Article 215 of Directive 2006/112/EC;

               (d)

               date and number of the invoice or importation document;

               (e)

               taxable amount and amount of VAT expressed in the currency of the Member State of refund;

               (f)

               the amount of deductible VAT calculated in accordance with Article 5 and the second paragraph of Article 6 expressed in the currency of the Member State of refund;

               (g)

               where applicable, the deductible proportion calculated in accordance with Article 6, expressed as a percentage;

               (h)

               nature of the goods and services acquired, described according to the codes in Article 9.

         Article 9
   1.   In the refund application, the nature of the goods and services acquired shall be described by the following codes:

               1

               =

               fuel;

               2

               =

               hiring of means of transport;

               3

               =

               expenditure relating to means of transport (other than the goods and services referred to under codes 1 and 2);

               4

               =

               road tolls and road user charge;

               5

               =

               travel expenses, such as taxi fares, public transport fares;

               6

               =

               accommodation;

               7

               =

               food, drink and restaurant services;

               8

               =

               admissions to fairs and exhibitions;

               9

               =

               expenditure on luxuries, amusements and entertainment;

               10

               =

               other.

         If code 10 is used, the nature of the goods and services supplied shall be indicated.
   2.   The Member State of refund may require the applicant to provide additional electronic coded information as regards each code set out in paragraph 1 to the extent that such information is necessary because of any restrictions on the right of deduction under Directive 2006/112/EC, as applicable in the Member State of refund or for the implementation of a relevant derogation received by the Member State of refund under Articles 395 or 396 of that Directive.
   Article 10
   Without prejudice to requests for information under Article 20, the Member State of refund may require the applicant to submit by electronic means a copy of the invoice or importation document with the refund application where the taxable amount on an invoice or importation document is EUR 1 000 or more or the equivalent in national currency. Where the invoice concerns fuel, the threshold is EUR 250 or the equivalent in national currency.
   Article 11
   The Member State of refund may require the applicant to provide a description of his business activity by using the harmonised codes determined in accordance with the second subparagraph of Article 34a(3) of Council Regulation (EC) No 1798/2003 (6).
   Article 12
   The Member State of refund may specify which language or languages shall be used by the applicant for the provision of information in the refund application or of possible additional information.
   Article 13
   If subsequent to the submission of the refund application the deductible proportion is adjusted pursuant to Article 175 of Directive 2006/112/EC, the applicant shall make a correction to the amount applied for or already refunded.
   The correction shall be made in a refund application during the calendar year following the refund period in question or, if the applicant makes no refund applications during that calendar year, by submitting a separate declaration via the electronic portal established by the Member State of establishment.
   Article 14
   1.   The refund application shall relate to the following:

               (a)

               the purchase of goods or services which was invoiced during the refund period, provided that the VAT became chargeable before or at the time of the invoicing, or in respect of which the VAT became chargeable during the refund period, provided that the purchase was invoiced before the tax became chargeable;

               (b)

               the importation of goods during the refund period.

         2.   In addition to the transactions referred to in paragraph 1, the refund application may relate to invoices or import documents not covered by previous refund applications and concerning transactions completed during the calendar year in question.
   Article 15
   1.   The refund application shall be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period. The application shall be considered submitted only if the applicant has filled in all the information required under Articles 8, 9 and 11.
   2.   The Member State of establishment shall send the applicant an electronic confirmation of receipt without delay.
   Article 16
   The refund period shall not be more than one calendar year or less than three calendar months. Refund applications may, however, relate to a period of less than three months where the period represents the remainder of a calendar year.
   Article 17
   If the refund application relates to a refund period of less than one calendar year but not less than three months, the amount of VAT for which a refund is applied for may not be less than EUR 400 or the equivalent in national currency.
   If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50 or the equivalent in national currency.
   Article 18
   1.   The Member State of establishment shall not forward the application to the Member State of refund where, during the refund period, any of the following circumstances apply to the applicant in the Member State of establishment:

               (a)

               he is not a taxable person for VAT purposes;

               (b)

               he carries out only supplies of goods or of services which are exempt without deductibility of the VAT paid at the preceding stage pursuant to Articles 132, 135, 136, 371, Articles 374 to 377, Article 378(2)(a), Article 379(2) or Articles 380 to 390 of Directive 2006/112/EC or provisions providing for identical exemptions contained in the 2005 Act of Accession;

               (c)

               he is covered by the exemption for small enterprises provided for in Articles 284, 285, 286 and 287 of Directive 2006/112/EC;

               (d)

               he is covered by the common flat-rate scheme for farmers provided for in Articles 296 to 305 of Directive 2006/112/EC.

         2.   The Member State of establishment shall notify the applicant by electronic means of the decision it has taken pursuant to paragraph 1.
   Article 19
   1.   The Member State of refund shall notify the applicant without delay, by electronic means, of the date on which it received the application.
   2.   The Member State of refund shall notify the applicant of its decision to approve or refuse the refund application within four months of its receipt by that Member State.
   Article 20
   1.   Where the Member State of refund considers that it does not have all the relevant information on which to make a decision in respect of the whole or part of the refund application, it may request, by electronic means, additional information, in particular from the applicant or from the competent authorities of the Member State of establishment, within the four-month period referred to in Article 19(2). Where the additional information is requested from someone other than the applicant or a competent authority of a Member State, the request shall be made by electronic means only if such means are available to the recipient of the request.
   If necessary, the Member State of refund may request further additional information.
   The information requested in accordance with this paragraph may include the submission of the original or a copy of the relevant invoice or import document where the Member State of refund has reasonable doubts regarding the validity or accuracy of a particular claim. In that case, the thresholds mentioned in Article 10 shall not apply.
   2.   The Member State of refund shall be provided with the information requested under paragraph 1 within one month of the date on which the request reaches the person to whom it is addressed.
   Article 21
   Where the Member State of refund requests additional information, it shall notify the applicant of its decision to approve or refuse the refund application within two months of receiving the requested information or, if it has not received a reply to its request, within two months of expiry of the time limit laid down in Article 20(2). However, the period available for the decision in respect of the whole or part of the refund application shall always be at least six months from the date of receipt of the application by the Member State of refund.
   Where the Member State of refund requests further additional information, it shall notify the applicant of its decision in respect of the whole or part of the refund application within eight months of receipt of the application by that Member State.
   Article 22
   1.   Where the refund application is approved, refunds of the approved amount shall be paid by the Member State of refund at the latest within 10 working days of the expiry of the deadline referred to in Article 19(2) or, where additional or further additional information has been requested, the deadlines referred to in Article 21.
   2.   The refund shall be paid in the Member State of refund or, at the applicant's request, in any other Member State. In the latter case, any bank charges for the transfer shall be deducted by the Member State of refund from the amount to be paid to the applicant.
   Article 23
   1.   Where the refund application is refused in whole or in part, the grounds for refusal shall be notified by the Member State of refund to the applicant together with the decision.
   2.   Appeals against decisions to refuse a refund application may be made by the applicant to the competent authorities of the Member State of refund in the forms and within the time limits laid down for appeals in the case of refund applications from persons who are established in that Member State.
   If, under the law of the Member State of refund, failure to take a decision on a refund application within the time limits specified in this Directive is not regarded either as approval or as refusal, any administrative or judicial procedures which are available in that situation to taxable persons established in that Member State shall be equally available to the applicant. If no such procedures are available, failure to take a decision on a refund application within these time limits shall mean that the application is deemed to be rejected.
   Article 24
   1.   Where a refund has been obtained in a fraudulent way or otherwise incorrectly, the competent authority in the Member State of refund shall proceed directly to recover the amounts wrongly paid and any penalties and interest imposed in accordance with the procedure applicable in the Member State of refund, without prejudice to the provisions on mutual assistance for the recovery of VAT.
   2.   Where an administrative penalty or interest has been imposed but has not been paid, the Member State of refund may suspend any further refund to the taxable person concerned up to the unpaid amount.
   Article 25
   The Member State of refund shall take into account as a decrease or increase of the amount of the refund any correction made concerning a previous refund application in accordance with Article 13 or, where a separate declaration is submitted, in the form of separate payment or recovery.
   Article 26
   Interest shall be due to the applicant by the Member State of refund on the amount of the refund to be paid if the refund is paid after the last date of payment pursuant to Article 22(1).
   If the applicant does not submit the additional or further additional information requested to the Member State of refund within the specified time limit, the first paragraph shall not apply. It shall also not apply until the documents to be submitted electronically pursuant to Article 10 have been received by the Member State of refund.
   Article 27
   1.   Interest shall be calculated from the day following the last day for payment of the refund pursuant to Article 22(1) until the day the refund is actually paid.
   2.   Interest rates shall be equal to the interest rate applicable with respect to refunds of VAT to taxable persons established in the Member State of refund under the national law of that Member State.
   If no interest is payable under national law in respect of refunds to established taxable persons, the interest payable shall be equal to the interest or equivalent charge which is applied by the Member State of refund in respect of late payments of VAT by taxable persons.
   Article 28
   1.   This Directive shall apply to refund applications submitted after 31 December 2009.
   2.   Directive 79/1072/EEC shall be repealed with effect from 1 January 2010. However, its provisions shall continue to apply to refund applications submitted before 1 January 2010.
   References to the repealed Directive shall be construed as references to this Directive except for refund applications submitted before 1 January 2010.
   Article 29
   1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive with effect from 1 January 2010. They shall forthwith inform the Commission thereof.
   When such provisions are adopted by Member States, they shall contain a reference to this Directive or 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 text of the main provisions of national law which they adopt in the field covered by this Directive.
   Article 30
   This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.
   Article 31
   This Directive is addressed to the Member States.

      Done at Brussels, 12 February 2008.

            For the Council

            The President

         A. BAJUK

      (1)  OJ C 285 E, 22.11.2006, p. 122.

      (2)  OJ C 28, 3.2.2006, p. 86.

      (3)  OJ L 331, 27.12.1979, p. 11. Directive as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129).

      (4)  OJ L 347, 11.12.2006, p. 1. Directive as last amended by Directive 2007/75/EC (OJ L 346, 29.12.2007, p. 13).

      (5)  OJ C 321, 31.12.2003, p. 1.

      (6)  OJ L 264, 15.10.2003, p. 1.