title: Council Directive (EU) 2019/1995 of 21 November 2019 amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods

text:
                  2.12.2019

                  EN

                  Official Journal of the European Union

                  L 310/1

         COUNCIL DIRECTIVE (EU) 2019/1995
         of 21 November 2019
         amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods
         THE COUNCIL OF THE EUROPEAN UNION,
         Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,
         Having regard to the proposal from the European Commission,
         After transmission of the draft legislative act to the national parliaments,
         Having regard to the opinion of the European Parliament (1),
         Having regard to the opinion of the European Economic and Social Committee (2),
         Acting in accordance with a special legislative procedure,
         Whereas:

                     (1)

                     Council Directive 2006/112/EC (3) as amended by Council Directive (EU) 2017/2455 (4) provides that where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or other similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150 or the supply of goods within the Community by a taxable person not established within the Community to a non-taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied the goods himself. As that Directive splits a single supply into two supplies, it is necessary to determine to which of those supplies the dispatch or transport of the goods should be ascribed in order to properly determine their place of supply. It is also necessary to ensure that the chargeable event of those two supplies occurs at the same time.

                     (2)

                     Since a taxable person who facilitates through the use of an electronic interface the supply of goods to a non-taxable person in the Community may deduct, in accordance with existing rules, the value added tax (VAT) paid to suppliers not established in the Community, there is a risk that the latter might not pay the VAT to the tax authorities. To avoid that risk, the supply from the supplier selling goods through the use of an electronic interface should be exempt from VAT, while that supplier should be granted the right to deduct the input VAT which he paid in respect of the purchase or import of the goods supplied. For that purpose, the supplier should always be registered in the Member State where he acquired or imported those goods.

                     (3)

                     Furthermore, suppliers who are not established in the Community, who make use of an electronic interface to sell goods, might hold stock in several Member States and might, in addition to intra-Community distance sales of goods, supply goods from that stock to customers in the same Member State. Currently, such supplies are not covered by the special scheme for intra-Community distance sales of goods and for services supplied by taxable persons established within the Community but not in the Member State of consumption. In order to reduce the administrative burden, those taxable persons who facilitate the supply of goods to non-taxable persons in the Community through the use of an electronic interface, who are deemed to have received and supplied the goods themselves, should also be allowed to use this special scheme to declare and pay VAT for those domestic supplies.

                     (4)

                     To ensure consistency in terms of the payment of VAT and import duty upon the importation of goods, the time period for the payment of import VAT to customs where the special arrangements for the declaration and payment of import VAT are used should be aligned to that laid down in respect of customs duty in Article 111 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (5).

                     (5)

                     In accordance with the Joint Political Declaration of 28 September 2011 of Member States and the Commission on explanatory documents (6), Member States have undertaken to accompany, in justified cases, the notification of their transposition measures with one or more documents explaining the relationship between the components of a directive and the corresponding parts of national transposition instruments. With regard to this Directive, the legislator considers the transmission of such documents to be justified.

                     (6)

                     Directive 2006/112/EC should therefore be amended accordingly,

               HAS ADOPTED THIS DIRECTIVE:

            Article 1
            Directive 2006/112/EC is amended as follows:

                        (1)

                        in Section 2 of Chapter 1 of Title V, the following Article is added:

                           ‘Article 36b
                           Where a taxable person is deemed to have received and supplied goods in accordance with Article 14a, the dispatch or transport of the goods shall be ascribed to the supply made by that taxable person.’;

                        (2)

                        Article 66a is replaced by the following:

                           ‘Article 66a
                           By way of derogation from Articles 63, 64 and 65, the chargeable event of the supply of goods by a taxable person who is deemed to have received and supplied the goods in accordance with Article 14a and of the supply of goods to that taxable person shall occur and VAT shall become chargeable at the time when the payment has been accepted.’;

                        (3)

                        the following Article is inserted:

                           ‘Article 136a
                           Where a taxable person is deemed to have received and supplied goods in accordance with Article 14a(2), Member States shall exempt the supply of those goods to that taxable person.’;

                        (4)

                        in Article 169, point (b) is replaced by the following:

                                    ‘(b)

                                    transactions which are exempt pursuant to Articles 136a, 138, 142 or 144, Articles 146 to 149, Articles 151, 152, 153 or 156, Article 157(1)(b), Articles 158 to 161 or Article 164;’;

                        (5)

                        in Article 204(1), the third subparagraph is replaced by the following:
                        ‘However, Member States may not apply the option referred to in the second subparagraph to a taxable person within the meaning of point (1) of Article 358a who has opted for the special scheme for services supplied by taxable persons not established within the Community.’;

                        (6)

                        in Article 272(1), point (b) is replaced by the following:

                                    ‘(b)

                                    taxable persons carrying out none of the transactions referred to in Articles 20, 21, 22, 33, 36, 136a, 138 and 141;’;

                        (7)

                        the heading of Chapter 6 of Title XII is replaced by the following:
                        ‘
                              Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
                           ’;

                        (8)

                        the heading of Section 3 of Chapter 6 of Title XII is replaced by the following:
                        ‘
                              Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
                           ’;

                        (9)

                        Article 369a is replaced by the following:

                           ‘Article 369a
                           For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:

                                       (1)

                                       "taxable person not established in the Member State of consumption" means a taxable person who has established his business in the Community or has a fixed establishment there but who has not established his business and has no fixed establishment within the territory of the Member State of consumption;

                                       (2)

                                       "Member State of identification" means the Member State in the territory of which the taxable person has established his business or, if he has not established his business in the Community, where he has a fixed establishment.
                                       Where a taxable person has not established his business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that he will make use of this special scheme. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following.
                                       Where a taxable person has not established his business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. Where there is more than one Member State in which the dispatch or transport of the goods begins, the taxable person shall indicate which of those Member States shall be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following;

                                       (3)

                                       "Member State of consumption" means one of the following:

                                                   (a)

                                                   in the case of the supply of services, the Member State in which the supply is deemed to take place according to Chapter 3 of Title V;

                                                   (b)

                                                   in the case of intra-Community distance sales of goods, the Member State where the dispatch or transport of the goods to the customer ends;

                                                   (c)

                                                   in the case of the supply of goods made by a taxable person facilitating those supplies in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State.’;

                        (10)

                        Article 369b is replaced by the following:

                           ‘Article 369b
                           Member States shall permit the following taxable persons to use this special scheme:

                                       (a)

                                       a taxable person carrying out intra-Community distance sales of goods;

                                       (b)

                                       a taxable person facilitating the supply of goods in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State;

                                       (c)

                                       a taxable person not established in the Member State of consumption supplying services to a non-taxable person.

                                 This special scheme applies to all those goods or services supplied in the Community by the taxable person concerned.’;

                        (11)

                        in Article 369e, point (a) is replaced by the following:

                                    ‘(a)

                                    if he notifies that he no longer carries out supplies of goods and services covered by this special scheme;’;

                        (12)

                        Article 369f is replaced by the following:

                           ‘Article 369f
                           The taxable person making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not supplies of goods and services covered by this special scheme have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return.’;

                        (13)

                        in Article 369g, paragraphs 1, 2 and 3 are replaced by the following:

                           ‘1.   The VAT return shall show the VAT identification number referred to in Article 369d and, for each Member State of consumption in which VAT is due, the total value exclusive of VAT, the applicable rates of VAT, the total amount per rate of the corresponding VAT and the total VAT due in respect of the following supplies covered by this special scheme carried out during the tax period:

                                       (a)

                                       intra-Community distance sales of goods;

                                       (b)

                                       supplies of goods in accordance with Article 14a(2) where the dispatch or transport of those goods begins and ends in the same Member State;

                                       (c)

                                       supplies of services.

                                 The VAT return shall also include amendments relating to previous tax periods as provided in paragraph 4 of this Article.

                           2.   Where goods are dispatched or transported from Member States other than the Member State of identification, the VAT return shall also include the total value exclusive of VAT, the applicable rates of VAT, the total amount per rate of the corresponding VAT and the total VAT due in respect of the following supplies covered by this special scheme, for each Member State where such goods are dispatched or transported from:

                                       (a)

                                       intra-Community distance sales of goods other than those made by a taxable person in accordance with Article 14a(2);

                                       (b)

                                       intra-Community distance sales of goods and supplies of goods where the dispatch or transport of those goods begins and ends in the same Member State, made by a taxable person in accordance with Article 14a(2).

                                 In relation to the supplies referred to in point (a), the VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State where such goods are dispatched or transported from.
                           In relation to the supplies referred to in point (b), the VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State where such goods are dispatched or transported from, if available.
                           The VAT return shall include the information referred to in this paragraph broken down by Member State of consumption.

                           3.   Where the taxable person supplying services covered by this special scheme has one or more fixed establishments, other than that in the Member State of identification, from which the services are supplied, the VAT return shall also include the total value exclusive of VAT, the applicable rates of VAT, the total amount per rate of the corresponding VAT and the total VAT due of such supplies, for each Member State in which he has an establishment, together with the individual VAT identification number or the tax reference number of this establishment, broken down by Member State of consumption.’;

                        (14)

                        in Article 369zb, paragraph 2 is replaced by the following:

                           ‘2.   Member States shall require that the VAT referred to in paragraph 1 be payable monthly by the deadline for payment applicable to the payment of import duty.’.

            Article 2

               1.   Member States shall adopt and publish, by 31 December 2020 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.
               They shall apply those measures from 1 January 2021.
               When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

               2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

            Article 3
            This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

            Article 4
            This Directive is addressed to the Member States.

            Done at Brussels, 21 November 2019.

                  For the Council

                  The President

               H. KOSONEN

            (1)  Opinion of 14 November 2019 (not yet published in the Official Journal).

            (2)  Opinion of 15 May 2019 (not yet published in the Official Journal).

            (3)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

            (4)  Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).

            (5)  Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).

            (6)  OJ C 369, 17.12.2011, p. 14.


title: Commission Directive (EU) 2019/782 of 15 May 2019 amending Directive 2009/128/EC of the European Parliament and of the Council as regards the establishment of harmonised risk indicators (Text with EEA relevance.)

text:
                  16.5.2019

                  EN

                  Official Journal of the European Union

                  L 127/4

         COMMISSION DIRECTIVE (EU) 2019/782
         of 15 May 2019
         amending Directive 2009/128/EC of the European Parliament and of the Council as regards the establishment of harmonised risk indicators
         (Text with EEA relevance)
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to Directive 2009/128/EC of the European Parliament and of the Council of 21 October 2009 establishing a framework for Community action to achieve the sustainable use of pesticides (1), and in particular the second subparagraph of Article 15(1) thereof,
         Whereas:

                     (1)

                     Directive 2009/128/EC aims to reduce risks and impacts of pesticide use on human health and the environment and to promote the use of integrated pest management and of alternative approaches or techniques in order to reduce dependency on the use of pesticides.

                     (2)

                     In its report of October 2017 on Member State National Action Plans and on progress in the implementation of Directive 2009/128/EC on the sustainable use of pesticides (2), the Commission undertook to work with Member States towards reaching a consensus on the development of harmonised risk indicators.

                     (3)

                     In December 2017, in its response to the European Citizens Initiative ‘Ban glyphosate and protect people and the environment from toxic pesticides’ (3), the Commission undertook to establish harmonised risk indicators in order to monitor trends in risk reduction from pesticide use at Union level.

                     (4)

                     It is necessary to establish harmonised risk indicators in order to measure the progress achieved in meeting those objectives at Union level, which will enable Member States to manage and to report on risk at national level.

                     (5)

                     Article 15(4) of Directive 2009/128/EC requires the Commission to calculate risk indicators at Union level using statistical data collected in accordance with Union legislation concerning statistics on plant protection products and other relevant data, in order to estimate trends in risks from pesticide use.

                     (6)

                     Article 1(3) of Regulation (EC) No 1185/2009 of the European Parliament and of the Council (4) requires that the statistics produced in accordance with that Regulation, together with other relevant data, serve the purpose of Articles 4 and 15 of Directive 2009/128/EC, namely the establishment of National Action Plans and the calculation of indicators. To date, no harmonised approach at Union level for collecting statistics on the use of plant protection products has been achieved under Regulation (EC) No 1185/2009 and therefore no such data is available.

                     (7)

                     Article 53 of Regulation (EC) No 1107/2009 of the European Parliament and of the Council (5) allows, in special circumstances, Member States to authorise for a period not exceeding 120 days, the placing on the market of plant protection products, for limited and controlled use, where such a measure appears necessary because of a danger which cannot be controlled by any other reasonable means. In these cases, Member States may authorise plant protection products containing either approved or non-approved active substances.

                     (8)

                     A harmonised risk indicator can only be based on statistical data collected in accordance with the Union legislation concerning statistics on plant protection products and other relevant data, and, in the absence of statistics on the use of plant protection products, the only such relevant and currently available data are statistics on the placing on the market of plant protection products, and the number of authorisations granted by Member States in special circumstances under Article 53 of Regulation (EC) No 1107/2009. Such indicators should be supplemented with other indicators so that other risk elements can be included.

                     (9)

                     It is appropriate that the categorisation of active substances used in this Directive mirror the categorisation provided for in Regulation (EC) No 1107/2009, as either low-risk active substances, candidates for substitution or other active substances, based, amongst others, on the classification under Regulation (EC) No 1272/2008 of the European Parliament and of the Council (6).

                     (10)

                     Active substances under Regulation (EC) No 1107/2009 can be either chemical active substances or micro-organisms. Directive 2009/128/EC requires Member States to give wherever possible priority to non-chemical methods of pest management. It is therefore appropriate, when establishing harmonised risk indicators, to categorise chemical active substances and micro-organisms separately.

                     (11)

                     In cases where Member States grant authorisations under Article 53 of Regulation (EC) No 1107/2009 concerning non-approved active substances, the quantities of non-approved active substances contained in the plant protection products subsequently placed on the market are communicated by Members States to the Commission in accordance with Article 3 of Regulation (EC) No 1185/2009. To date, there is no harmonised approach at Union level for collecting data on the specific quantities of approved active substances contained in plant protection products placed on the market linked to authorisations granted under Article 53 of Regulation (EC) No 1107/2009.

                     (12)

                     By combining the statistics produced in accordance with Regulation (EC) No 1185/2009 and the information on active substances in accordance with Regulation (EC) No 1107/2009, including if they are low risk active substances, candidates for substitution, or other active substances, a method of calculation can be established to produce a hazard-based harmonised risk indicator which estimates potential risks from pesticide use.

                     (13)

                     Pending the putting in place of a Union-wide harmonised data collection system on the quantities of active substances placed on the market under Article 53 of Regulation (EC) No 1107/2009, it is justified to establish a harmonised risk indicator based on the number of authorisations granted under that Article.

                     (14)

                     In order to calculate harmonised risk indicators to reflect the relative risk of using plant protection products containing different categories of approved active substances and non-approved active substances, weighting factors should be established for this purpose.

                     (15)

                     In order to measure progress in the area with a reasonable frequency, and given that Member States are required to produce data under Regulation (EC) No 1185/2009 on an annual basis and transmit it to Eurostat within 12 months of the end of the reference year, the calculation of harmonised risk indicators should be performed annually, and published at the latest 20 months after the end of the reference year in question.

                     (16)

                     The measures provided for in this Directive are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed,

               HAS ADOPTED THIS DIRECTIVE:

            Article 1
            Amendment to Annex IV to Directive 2009/128/EC
            Annex IV to Directive 2009/128/EC is replaced by the text in the Annex to this Directive.

            Article 2
            Transposition

               1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 5 September 2019 at the latest.
               When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

               2.   Member States shall communicate to the Commission the text of the provisions which they adopt in the field covered by this Directive.

            Article 3
            Entry into force
            This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

            Article 4
            Addressees
            This Directive is addressed to the Member States.

            Done at Brussels, 15 May 2019.

                  For the Commission

                  The President

               Jean-Claude JUNCKER

            (1)  OJ L 309, 24.11.2009, p. 71.

            (2)  Report from the Commission to the European Parliament and the Council of October 2017 on Member State National Action Plans and on progress in the implementation of Directive 2009/128/EC on the sustainable use of pesticides — COM(2017) 587 final.

            (3)  Communication from the Commission of 12 December 2017 on the European Citizens' Initiative ‘Ban glyphosate and protect people and the environment from toxic pesticides’ — C(2017) 8414 final.

            (4)  Regulation (EC) No 1185/2009 of the European Parliament and of the Council of 25 November 2009 concerning statistics on pesticides (OJ L 324, 10.12.2009, p. 1).

            (5)  Regulation (EC) No 1107/2009 of the European Parliament and of the Council of 21 October 2009 concerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC (OJ L 309, 24.11.2009, p. 1).

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

            ANNEX

                     ‘ANNEX IV
                     SECTION 1

                        Harmonised Risk Indicators

                     The harmonised risk indicators are listed in Sections 2 and 3 of this Annex.
                     SECTION 2

                        Harmonised Risk Indicator 1: Hazard-based Harmonised Risk Indicator based on the quantities of active substances placed on the market in plant protection products under Regulation (EC) No 1107/2009

                     1.   This indicator shall be based on statistics on the quantities of active substances placed on the market in plant protection products under Regulation (EC) No 1107/2009, provided to the Commission (Eurostat) under Annex I (Statistics on the placing on the market of pesticides) of Regulation (EC) No 1185/2009. Those data are categorised into 4 Groups, which are divided into 7 Categories.
                     2.   The following general rules shall apply for the calculation of Harmonised Risk Indicator 1:

                                 (a)

                                 the Harmonised Risk Indicator 1 shall be calculated on the basis of the categorisation of active substances into the 4 Groups and 7 Categories set out in Table 1;

                                 (b)

                                 the active substances in Group 1 (categories A and B) shall be those listed in Part D of the Annex to Commission Implementing Regulation (EU) No 540/2011 (1);

                                 (c)

                                 the active substances in Group 2 (categories C and D) shall be those listed in Parts A and B of the Annex to Implementing Regulation (EU) No 540/2011;

                                 (d)

                                 the active substances in Group 3 (categories E and F) shall be those listed in Part E of the Annex to Implementing Regulation (EU) No 540/2011;

                                 (e)

                                 the active substances in Group 4 (category G) shall be those not approved under Regulation (EC) No 1107/2009, and therefore not listed in the Annex to Implementing Regulation (EU) No 540/2011;

                                 (f)

                                 the weightings in row (vi) in Table 1 shall apply.

                           3.   Harmonised Risk Indicator 1 shall be calculated by multiplying the annual quantities of active substances placed on the market for each Group in Table 1 by the relevant hazard weighting set out in Row (vi), followed by the aggregation of the results of these calculations.
                     4.   The quantities of active substances placed on the market for each Group and Category in Table 1 may be calculated.

                        Table 1

                        Categorisation of active substances and hazard weightings for the purpose of calculating Harmonised Risk Indicator 1

                                 Row

                                 Groups

                                 1

                                 2

                                 3

                                 4

                                 (i)

                                 Low-risk active substances which are approved or deemed to be approved under Article 22 of Regulation (EC) No 1107/2009, and which are listed in Part D of the Annex to Implementing Regulation (EU) No 540/2011

                                 Active substances approved or deemed to be approved under Regulation (EC) No 1107/2009, and not falling in other categories, and which are listed in Parts A and B of the Annex to Implementing Regulation (EU) No 540/2011

                                 Active substances approved or deemed to be approved under Article 24 of Regulation (EC) No 1107/2009, which are candidates for substitution, and which are listed in Part E of the Annex to Implementing Regulation (EU) No 540/2011

                                 Active substances which are not approved under Regulation (EC) No 1107/2009, and therefore which are not listed in the Annex to Implementing Regulation (EU) No 540/2011

                                 (ii)

                                 Categories

                                 (iii)

                                 A

                                 B

                                 C

                                 D

                                 E

                                 F

                                 G

                                 (iv)

                                 Micro-organisms

                                 Chemical active substances

                                 Micro-organisms

                                 Chemical active substances

                                 Which are not classified as:
                                 Carcinogenic Category 1A or 1B
                                 and/or
                                 Toxic for Reproduction Category 1A or 1B
                                 and/or
                                 Endocrine disruptors

                                 Which are classified as:
                                 Carcinogenic Category 1A or 1B
                                 and/or
                                 Toxic for Reproduction Category 1A or 1B
                                 and/or
                                 Endocrine disruptors, where exposure of humans is negligible

                                 (v)

                                 Hazard Weightings applicable to quantities of active substances placed on the market in products authorised under Regulation (EC) No 1107/2009

                                 (vi)

                                 1

                                 8

                                 16

                                 64

                           5.   The baseline for Harmonised Risk Indicator 1 shall be set at 100, and is equal to the average result of the above calculation for the period 2011-2013.
                     6.   The result of Harmonised Risk Indicator 1 shall be expressed by reference to the baseline.
                     7.   The Member States and the Commission shall calculate and publish the Harmonised Risk Indicator 1 in accordance with Article 15(2) and 15(4) of Directive 2009/128/EC for each calendar year and at the latest 20 months after the end of the year for which the Harmonised Risk Indicator 1 is being calculated.
                     SECTION 3

                        Harmonised Risk Indicator 2: Harmonised Risk Indicator based on the number of authorisations granted under Article 53 of Regulation (EC) No 1107/2009

                     1.   This indicator shall be based on the number of authorisations granted for plant protection products under Article 53 of Regulation (EC) No 1107/2009 as communicated to the Commission in accordance with Article 53(1) of that Regulation. Those data are categorised into 4 Groups, which are divided into 7 Categories.
                     2.   The following general rules shall apply for the calculation of the Harmonised Risk Indicator 2:

                                 (a)

                                 the Harmonised Risk Indicator 2 shall be based on the number of authorisations granted under Article 53 of Regulation (EC) No 1107/2009. It shall be calculated on the basis of the categorisation of active substances into the 4 Groups and 7 Categories set out in Table 2 of this Section;

                                 (b)

                                 the active substances in Group 1 (categories A and B) are listed in Part D of the Annex to Implementing Regulation (EU) No 540/2011;

                                 (c)

                                 the active substances in Group 2 (categories C and D) are those listed in Parts A and B of the Annex to Implementing Regulation (EU) No 540/2011;

                                 (d)

                                 the active substances in Group 3 (categories E and F) shall be those listed in Part E of the Annex to Implementing Regulation (EU) No 540/2011;

                                 (e)

                                 the active substances in Group 4 (category G) shall be those not approved under Regulation (EC) No 1107/2009, and therefore not listed in the Annex to Implementing Regulation (EU) No 540/2011;

                                 (f)

                                 The weightings in row (vi) in Table 2 of this Section shall apply.

                           3.   The Harmonised Risk Indicator 2 shall be calculated by multiplying the number of authorisations granted for plant protection products under Article 53 of Regulation (EC) No 1107/2009 for each Group in Table 2 by the relevant hazard weighting set out in Row (vi), followed by the aggregation of the results of these calculations.

                        Table 2

                        Categorisation of active substances and hazard weightings for the purpose of calculating Harmonised Risk Indicator 2

                                 Row

                                 Groups

                                 1

                                 2

                                 3

                                 4

                                 (i)

                                 Low-risk active substances which are approved or deemed to be approved under Article 22 of Regulation (EC) No 1107/2009, and which are listed in Part D of the Annex to Implementing Regulation (EU) No 540/2011

                                 Active substances approved or deemed to be approved under Regulation (EC) No 1107/2009, and not falling in other categories, and which are listed in Parts A and B of the Annex to Implementing Regulation (EU) No 540/2011

                                 Active substances approved or deemed to be approved under Article 24 of Regulation (EC) No 1107/2009, which are candidates for substitution, and which are listed in Part E of the Annex to Implementing Regulation (EU) No 540/2011

                                 Active substances which are not approved under Regulation (EC) No 1107/2009, and therefore which are not listed in the Annex to Implementing Regulation (EU) No 540/2011

                                 (ii)

                                 Categories

                                 (iii)

                                 A

                                 B

                                 C

                                 D

                                 E

                                 F

                                 G

                                 (iv)

                                 Micro-organisms

                                 Chemical active substances

                                 Micro-organisms

                                 Chemical active substances

                                 Which are not classified as:
                                 Carcinogenic Category 1A or 1B
                                 and/or
                                 Toxic for Reproduction Category 1A or 1B
                                 and/or
                                 Endocrine disruptors

                                 Which are classified as:
                                 Carcinogenic Category 1A or 1B
                                 and/or
                                 Toxic for Reproduction Category 1A or 1B
                                 and/or
                                 Endocrine disruptors where exposure of humans is negligible

                                 (v)

                                 Hazard Weightings applicable to the number of authorisations granted under Article 53 of Regulation (EC) No 1107/2009

                                 (vi)

                                 1

                                 8

                                 16

                                 64

                           4.   The baseline for Harmonised Risk Indicator 2 shall be set at 100, and is equal to the average result of the above calculation for the period 2011-2013.
                     5.   The result of the Harmonised Risk Indicator 2 shall be expressed by reference to the baseline.
                     6.   The Member States and the Commission shall calculate and publish the Harmonised Risk Indicator 2 in accordance with Article 15(2) and 15(4) of Directive 2009/128/EC for each calendar year and at the latest 20 months after the end of the year for which Harmonised Risk Indicator 2 is being calculated.

               ’

               (1)  Commission Implementing Regulation (EU) No 540/2011 of 25 May 2011 implementing Regulation (EC) No 1107/2009 of the European Parliament and of the Council as regards the list of approved active substances (OJ L 153, 11.6.2011, p. 1).