title: Commission Directive 2010/67/EU of 20 October 2010 amending Directive 2008/84/EC laying down specific purity criteria on food additives other than colours and sweeteners  Text with EEA relevance

text:
               21.10.2010

               EN

               Official Journal of the European Union

               L 277/17

         COMMISSION DIRECTIVE 2010/67/EU
   of 20 October 2010
   amending Directive 2008/84/EC laying down specific purity criteria on food additives other than colours and sweeteners
   (Text with EEA relevance)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EC) No 1333/2008 of the European Parliament and of the Council of 16 December 2008 on food additives (1), and in particular Article 30(5) thereof,
   After consulting the Scientific Committee on Food and the European Food Safety Authority,
   Whereas:

               (1)

               Commission Directive 2008/84/EC of 27 August 2008 laying down specific purity criteria on food additives other than colours and sweeteners (2) sets out the purity criteria for the additives mentioned in European Parliament and Council Directive 95/2/EC of 20 February 1995 on food additives other than colours and sweeteners (3).

               (2)

               Under Article 30(4) of Regulation (EC) No 1333/2008 specifications of the food additives covered under paragraphs 1 to 3 of that Article, including additives authorised under Directive 95/2/EC, shall be adopted, in accordance with Regulation (EC) No 1331/2008 of the European Parliament and of the Council of 16 December 2008 establishing a common authorisation procedure for food additives, food enzymes and food flavourings (4), at the moment when those food additives are entered in the respective Annexes in accordance with those paragraphs.

               (3)

               Since the lists have not yet been drawn up, and in order to ensure that the modification of the Annexes to Directive 95/2/EC pursuant to Article 31 is effective, and to ensure that additives so authorised comply with safe conditions of use, Directive 2008/84/EC should therefore be amended.

               (4)

               The entry related to carbon dioxide (E 290) should be revised with respect to the concentration level of ‘oil content’ to take into account Codex Alimentarius specifications drafted by the Joint Expert Committee on Food Additives (JECFA) and the documents of the International Organisation for Standardisation (ISO) (e.g. ISO 6141).

               (5)

               The European Food Safety Authority (hereinafter the Authority) has assessed the information on the safety of extracts of rosemary when used as an antioxidant in foodstuffs. Extracts of rosemary are derived from Rosmarinus officinalis L. and contain several compounds which exert antioxidative functions (mainly phenolic acids, flavonoids, diterpenoids and triterpenes). It is considered appropriate to adopt specifications for extracts of rosemary which is authorised as a new food additive for use in foodstuffs under Directive 95/2/EC and assigned E 392 as its E number. Several types of production process are described, using solvent extraction (ethanolic, acetone and hexane) and supercritical carbon dioxide extraction.

               (6)

               Soybean hemicellulose (E 426) was evaluated by the Scientific Committee on Food in 2003 (5) and is currently authorised within the EU under Directive 95/2/EC. A new variety of soybean hemicellulose is now produced and complies with all specifications set out in Directive 2008/84/EC for E 426 except that ethanol is technologically needed as precipitant for purifying the extract solution of that new variety of soybean hemicellulose. In consequence, the final E 426, which feature differs from a spray dried white powder, may also contain some ethanol as a residue at the maximum concentration of 2 %. Ethanol is authorised by Directive 2009/32/EC of the European Parliament and of the Council (6) as extraction solvent during the processing of raw materials, foodstuffs, food components, or food ingredients in compliance with good manufacturing practice.

               (7)

               The Authority assessed the information on the safety of cassia gum as a new food additive acting as gelling agent and thickener and expressed its opinion on 26 September 2006 (7). The Authority found the use of cassia gum as indicated under the conditions specified of no safety concern. It is therefore appropriate to adopt specifications for that new food additive which is assigned E number 427.

               (8)

               The entry relating to hydroxypropyl cellulose (E 463) should be modified in order to correct an error of the specifications in relation to the assay. Instead of ‘Content not less than 80,5 % of hydroxypropoxyl groups’, it should read ‘Content not more than 80,5 % of hydroxypropoxyl groups’. It is therefore appropriate to update the current specifications.

               (9)

               The entry relating to hydrogen (E 949) should be corrected so that the concentration levels indicated in the assay and purity sections can be compatible. Consequently, the concentration of nitrogen should be corrected.

               (10)

               The Authority assessed the information on the safety of the new food additive, polyvinyl alcohol (PVA), as a film-coating agent for food supplements and expressed its opinion on 5 December 2005 (8). The Authority found the use of PVA of no safety concern in the coating of food supplements that are in the form of capsules and tablets. It is therefore appropriate to adopt specifications for polyvinyl alcohol which is assigned E number 1203, and which is authorised as a food additive under Directive 95/2/EC.

               (11)

               The Authority assessed the information on the safety of six grades of polyethylene glycols (PEG 400, PEG 3000, PEG 3350, PEG 4000, PEG 6000, PEG 8000) as film coating agents for use in food supplement products and expressed its opinion on 28 November 2006 (9). The Authority found the use of those grades of polyethylene glycol as glazing agent in film-coating formulations of no safety concern for food supplement tablets and capsules under the intended conditions of use. All those grades of polyethylene glycols have been assigned a new E number, namely E 1521. It is therefore appropriate to adopt specifications for those six grades of polyethylene glycols and to group them together under a single entry. Consequently, it is necessary to update the current specifications already laid down in Directive 2008/84/EC for polyethylene glycol 6000.

               (12)

               EFSA assessed the safety of use of an enzyme preparation based on thrombin with fibrinogen derived from cattle and/or pigs as a food additive for reconstituting food and concluded in its opinion on 26 April 2005 that this use of the enzyme preparation when produced as outlined in the opinion is of no safety concern (10). However, the European Parliament in its Resolution of 19 May 2010 on the draft Commission Directive amending the Annexes to the European Parliament and Council Directive 95/2/EC on food additives other than colours and sweeteners, considered that the inclusion in Annex IV to Directive 95/2/EC of this enzyme preparation as a food additive for reconstituting food was not compatible with the aim and content of Regulation (EC) No 1333/2008, as it does not meet the general criteria of Article 6 of Regulation (EC) No 1333/2008, especially in paragraph 1(c) of Article 6.

               (13)

               It is necessary to take into account the specifications and analytical techniques for additives as set out in the Codex Alimentarius drafted by the JECFA. In particular where appropriate, the specific purity criteria need to be adapted to reflect the limits for individual heavy metals of interest.

               (14)

               Directive 2008/84/EC should therefore be amended accordingly.

               (15)

               The measures provided for in this Directive are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health, and neither the European Parliament nor the Council has opposed them,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   Annex I to Directive 2008/84/EC is amended in accordance with the Annex to this Directive.
   Article 2
   1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 March 2011 at the latest. They shall forthwith communicate to the Commission the text of those provisions.
   When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
   2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
   Article 3
   This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
   Article 4
   This Directive is addressed to the Member States.

      Done at Brussels, 20 October 2010.

            For the Commission

            The President

         José Manuel BARROSO

      (1)  OJ L 354, 31.12.2008, p. 16.

      (2)  OJ L 253, 20.9.2008, p. 1.

      (3)  OJ L 61, 18.3.1995, p. 1.

      (4)  OJ L 354, 31.12.2008, p. 1.

      (5)  Opinion of the Scientific Committee on Food on Soybean Hemicellulose expressed on 4 April 2003 (SCF/CS/ADD/EMU/185 Final).

      (6)  OJ L 141, 6.6.2009, p. 3.

      (7)  Scientific opinion of the Panel on Food Additives, Flavourings, Processing Aids and Material in Contact with Food on a request from the Commission related to an application on the use of cassia gum as a food additive, The EFSA Journal (2006) 389, 1-16.

      (8)  Scientific opinion of the Panel on Food Additives, Flavourings, Processing Aids and Material in Contact with Food on a request from the Commission related to the use of polyvinyl alcohol as a coating agent for food supplement, The EFSA Journal (2005) 294, p. 1.

      (9)  Scientific opinion of the Panel on Food Additives, Flavourings, Processing Aids and Material in Contact with Food on a request from the Commission related to the use of polyethylene glycol (PEG) as a film coating agent for use in food supplement products, The EFSA Journal (2006) 414, p. 1.

      (10)  Opinion of the Scientific Panel on Food Additives, Flavourings, Processing Aids and Materials in Contact with Food on a request from the Commission related to the use of an enzyme preparation based on thrombin:fibrinogen derived from cattle and/or pigs as a food additive for reconstituting food, The EFSA Journal (2005) 214, p. 1.

      ANNEX
      Annex I to Directive 2008/84/EC is amended as follows:

                  1.

                  in the section on E 290 Carbon dioxide the subentry on ‘Oil content’ is replaced by the following:

                              ‘Oil content

                              Not more than 5 mg/kg’;

                  2.

                  after the section on additive E 385, the following section on E 392 Extracts of rosemary is inserted:
                  ‘E 392 EXTRACTS OF ROSEMARY

                  GENERAL SPECIFICATION

                                 Synonym

                              Extract of rosemary leaf (antioxidant)

                                 Definition

                              Extracts of rosemary contain several components, which have been proven to exert antioxidative functions. These components belong mainly to the classes of phenolic acids, flavonoids, diterpenoids. Besides the antioxidant compounds, the extracts can also contain triterpenes and organic solvent extractable material specifically defined in the following specification

                              EINECS

                              283-291-9

                              Chemical name

                              Rosemary extract (Rosmarinus officinalis)

                                 Description

                              Rosemary leaf extract antioxidant is prepared by extraction of the leaves of Rosmarinus officinalis using a food approved solvent system. Extracts may then be deodorised and decolourised. Extracts may be standardised

                                 Identification

                              Reference antioxidative compounds: phenolic diterpenes

                              Carnosic acid (C20H28O4) and Carnosol (C20H26O4) (which comprise not less than 90 % of the total phenolic diterpenes)

                              Reference key volatiles

                              Borneol, Bornyl Acetate, Camphor, 1,8-Cineol, Verbenone

                              Density

                              > 0,25 g/ml

                              Solubility

                              Insoluble in water

                                 Purity

                              Loss on Drying

                              < 5 %

                              Arsenic

                              Not more than 3 mg/kg

                              Lead

                              Not more than 2 mg/kg

                  1.   Extracts of rosemary produced from dried rosemary leaves by acetone extraction

                                 Description

                              Extracts of rosemary are produced from dried rosemary leaves by acetone extraction, filtration, purification and solvent evaporation, followed by drying and sieving to obtain a fine powder or a liquid

                                 Identification

                              Content of reference antioxidative compounds

                              ≥ 10 % w/w, expressed as the total of carnosic acid and carnosol

                              Antioxidant/Volatiles — Ratio

                              (Total % w/w of carnosic acid and carnosol) ≥ 15
                              (% w/w of reference key volatiles)*
                              (* as a percentage of total volatiles in the extract, measured by Gas Chromatography — Mass Spectrometry Detection, “GC-MSD”)

                              Residual Solvents

                              Acetone: not more than 500 mg/kg

                  2.   Extracts of rosemary prepared by extraction of dried rosemary leaves by means of supercritical carbon dioxide

                  Extracts of rosemary produced from dried rosemary leaves extracted by means of supercritical carbon dioxide with a small amount of ethanol as entrainer.

                                 Identification

                              Content of reference antioxidative compounds

                              ≥ 13 % w/w, expressed as the total of carnosic acid and carnosol

                              Antioxidant/Volatiles — Ratio

                              (Total % w/w of carnosic acid and carnosol) ≥ 15
                              (% w/w of reference key volatiles)*
                              (* as a percentage of total volatiles in the extract, measured by Gas Chromatography — Mass Spectrometry Detection, “GC-MSD”)

                              Residual Solvents

                              Ethanol: not more than 2 %

                  3.   Extracts of rosemary prepared from a deodorised ethanolic extract of rosemary

                  Extracts of rosemary which are prepared from a deodorised ethanolic extract of rosemary. The extracts may be further purified, for example by treatment with active carbon and/or molecular distillation. The extracts may be suspended in suitable and approved carriers or spray dried.

                                 Identification

                              Content of reference antioxidative compounds

                              ≥ 5 % w/w, expressed as the total of carnosic acid and carnosol

                              Antioxidant/Volatiles — Ratio

                              (Total % w/w of carnosic acid and carnosol) ≥ 15
                              (% w/w of reference key volatiles)*
                              (* as a percentage of total volatiles in the extract, measured by Gas Chromatography — Mass Spectrometry Detection, “GC-MSD”)

                              Residual Solvents

                              Ethanol: not more than 500 mg/kg

                  4.   Extracts of rosemary decolourised and deodorised, obtained by a two-step extraction using hexane and ethanol

                  Extracts of rosemary which are prepared from a deodorised ethanolic extract of rosemary, undergone a hexane extraction. The extract may be further purified, for example by treatment with active carbon and/or molecular distillation. They may be suspended in suitable and approved carriers or spray dried.

                                 Identification

                              Content of reference antioxidative compounds

                              ≥ 5 % w/w, expressed as the total of carnosic acid and carnosol

                              Antioxidant/Volatiles — Ratio

                              (Total % w/w of carnosic acid and carnosol) ≥ 15
                              (% w/w of reference key volatiles)*
                              (* as a percentage of total volatiles in the extract, measured by Gas Chromatography — Mass Spectrometry Detection, “GC-MSD”)

                              Residual solvents

                              Hexane: not more than 25 mg/kg
                              Ethanol: not more than 500 mg/kg’;

                  3.

                  in the section on E 426 Soybean Hemicellulose:

                              (a)

                              the entries on ‘Definition’ and ‘Description’ are replaced by the following:

                                          ‘Definition

                                          Soybean Hemicellulose is a refined water-soluble polysaccharide obtained from natural strain soybean fibre by hot water extraction. No organic precipitant shall be used other than ethanol

                                             Description

                                          Free flowing white or yellowish white powder’;

                              (b)

                              in the entry on ‘Purity’, the following subentry is added:

                                          ‘Ethanol

                                          Not more than 2 %’;

                  4.

                  after the section on additive E 426, the following section on E 427 Cassia gum is inserted:
                  ‘E 427 CASSIA GUM

                                 Synonyms

                                 Definition

                              Cassia gum is the ground purified endosperm of the seeds of Cassia tora and Cassia obtusifoli (Leguminosae) containing less than 0,05 % of Cassia occidentalis. It consists mainly of high molecular weight polysaccharides composed primarily of a linear chain of 1,4-β-D-mannopyranose units linked with 1,6-α-D-galactopyranose units. The ratio of mannose to galactose is about 5:1
                              In the manufacture the seeds are dehusked and degermed by thermal mechanical treatment followed by milling and screening of the endosperm. The ground endosperm is further purified by extraction with isopropanol

                              Assay

                              Not less than 75 % of Galactomannan

                                 Description

                              Pale yellow to off-white, odourless powder

                                 Identification

                              Solubility

                              Insoluble in ethanol. Disperses well in cold water forming a colloidal solution

                              Gel formation with borate

                              To an aqueous dispersion of the sample add sufficient sodium borate test solution (TS) to raise the pH to above 9; a gel is formed

                              Gel formation with xanthan gum

                              Weigh 1,5 g of the sample and 1,5 g of xanthan gum and blend them. Add this blend (with rapid stirring) into 300 ml water at 80 °C in a 400 ml beaker. Stir until the mixture is dissolved and continue stirring for an extra 30 min after dissolution (maintain the temperature above 60 °C during the stirring process). Discontinue stirring and allow the mixture to cool at room temperature for at least 2 h
                              A firm, viscoelastic gel forms after the temperature drops below 40 °C, but no such gel forms in a 1 % control solution of cassia gum or xanthan gum alone prepared in a similar manner

                              Viscosity

                              Less than 500 mPa.s (25 °C, 2h, 1 % solution) corresponding to an average molecular weight of 200 000-300 000 D

                                 Purity

                              Acid insoluble matter

                              Not more than 2,0 %

                              pH

                              5,5-8 (1 % aqueous solution)

                              Crude fat

                              Not more than 1 %

                              Proteins

                              Not more than 7 %

                              Total ash

                              Not more than 1,2 %

                              Loss on drying

                              Not more than 12 % (5 h, 105 °C)

                              Total Anthraquinones

                              Not more than 0,5 mg/kg (detection limit)

                              Solvent residues

                              Not more than 750 mg/kg Isopropyl alcohol

                              Lead

                              Not more than 1 mg/kg

                                 Microbiological criteria

                              Total plate count

                              Not more than 5 000 colony forming units per gram

                              Yeast and mould

                              Not more than 100 colony forming units per gram

                                 Salmonella spp.

                              Absent in 25 g

                              E. Coli

                              Absent in 1 g’;

                  5.

                  in the section on E 463 Hydroxypropyl cellulose, the subentry on ‘Assay’ is replaced by the following:

                              ‘Assay

                              Content not more than 80,5 % of hydroxypropoxyl groups (-OCH2CHOHCH3) equivalent to not more than 4,6 hydroxypropyl groups per anhydroglucose unit on the anhydrous basis’;

                  6.

                  in the section on E 949 Hydrogen, in entry on ‘Purity’, the subentry on ‘Nitrogen’ is replaced by the following:

                              ‘Nitrogen

                              Not more than 0,07 % v/v’;

                  7.

                  after the section on additive E 1201, the following section is inserted:
                  ‘E 1203 POLYVINYL ALCOHOL

                                 Synonyms

                              Vinyl alcohol polymer, PVOH

                                 Definition

                              Polyvinyl alcohol is a synthetic resin prepared by the polymerisation of vinyl acetate, followed by partial hydrolysis of the ester in the presence of an alkaline catalyst. The physical characteristics of the product depend on the degree of polymerisation and the degree of hydrolysis

                              Chemical name

                              Ethenol homopolymer

                              Chemical formula

                              (C2H3OR)n where R = H or COCH3

                                 Description

                              Odourless, tasteless, translucent, white or cream-coloured granular powder

                                 Identification

                              Solubility

                              Soluble in water; sparingly soluble in ethanol

                              Precipitation reaction

                              Dissolve 0,25 g of the sample in 5 ml of water with warming and let the solution cool to room temperature. The addition of 10 ml of ethanol to this solution leads to a white, turbid or flocculent precipitate

                              Colour reaction

                              Dissolve 0,01 g of the sample in 100 ml of water with warming and let the solution cool to room temperature. A blue colour is produced when adding (to 5 ml solution) one drop of iodine test solution (TS) and a few drops of boric acid solution
                              Dissolve 0,5 g of the sample in 10 ml of water with warming and let the solution cool to room temperature. A dark red to blue colour is produced after adding one drop of iodine TS to 5 ml of solution

                              Viscosity

                              4,8 to 5,8 mPa.s (4 % solution at 20 °C) corresponding to an average molecular weight of 26 000-30 000 D

                                 Purity

                              Water insoluble matter

                              Not more than 0,1 %

                              Ester value

                              Between 125 and 153 mg KOH/g

                              Degree of hydrolysis

                              86,5 to 89,0 %

                              Acid value

                              Not more than 3,0

                              Solvent residues

                              Not more than 1,0 % Methanol, 1,0 % Methyl acetate

                              pH

                              5,0 to 6,5 (4 % solution)

                              Loss on drying

                              Not more than 5,0 % (105 °C, 3 H)

                              Residue in ignition

                              Not more than 1,0 %

                              Lead

                              Not more than 2,0 mg/kg’;

                  8.

                  the section on ‘Polyethylene glycol 6000’ is replaced by the following:
                  ‘E 1521 POLYETHYLENE GLYCOLS

                                 Synonyms

                              PEG, Macrogol, Polyethylene oxide

                                 Definition

                              Addition polymers of ethylene oxide and water usually designated by a number roughly corresponding to the molecular weight

                              Chemical name

                              alpha-Hydro-omega-hydroxypoly (oxy-1,2-ethanediol)

                              Chemical formula

                              HOCH2 - (CH2 - O - CH2)n - CH2OH

                              Average molecular weight

                              380 to 9 000 D

                              Assay

                              PEG 400: Not less than 95 % and not more than 105 %
                              PEG 3000: Not less than 90 % and not more than 110 %
                              PEG 3350: Not less than 90 % and not more than 110 %
                              PEG 4000: Not less than 90 % and not more than 110 %
                              PEG 6000: Not less than 90 % and not more than 110 %
                              PEG 8000: Not less than 87,5 % and not more than 112,5 %

                                 Description

                              PEG 400 is a clear, viscous, colourless or almost colourless hygroscopic liquid
                              PEG 3000, PEG 3350, PEG 4000, PEG 6000 and PEG 8000 are white or almost white solids with a waxy or paraffin-like appearance

                                 Identification

                              Melting point

                              PEG 400: 4-8 °C
                              PEG 3000: 50-56 °C
                              PEG 3350: 53-57 °C
                              PEG 4000: 53-59 °C
                              PEG 6000: 55-61 °C
                              PEG 8000: 55-62 °C

                              Viscosity

                              PEG 400: 105 to 130 mPa.s at 20 °C
                              PEG 3000: 75 to 100 mPa.s at 20 °C
                              PEG 3350: 83 to 120 mPa.s at 20 °C
                              PEG 4000: 110 to 170 mPa.s at 20 °C
                              PEG 6000: 200 to 270 mPa.s at 20 °C
                              PEG 8000: 260 to 510 mPa.s at 20 °C
                              For polyethylene glycols having a average molecular weight greater than 400, the viscosity is determined on a 50 per cent m/m solution of the candidate substance in water

                              Solubility

                              PEG 400 is miscible with water, very soluble in acetone, in alcohol and in methylene chloride, practically insoluble in fatty oils and in mineral oils
                              PEG 3000 and PEG 3350: very soluble in water and in methylene chloride, very slightly soluble in alcohol, practically insoluble in fatty oils and in mineral oils
                              PEG 4000, PEG 6000 and PEG 8000: very soluble in water and in methylene chloride, practically insoluble in alcohol and in fatty oils and in mineral oils

                                 Purity

                              Acidity or alkalinity

                              Dissolve 5,0 g in 50 ml of carbon dioxide-free water and add 0,15 ml of bromothymol blue solution . The solution is yellow or green. Not more than 0,1 ml of 0,1 M sodium hydroxide is required to change the colour of the indicator to blue

                              Hydroxyl value

                              PEG 400: 264-300
                              PEG 3000: 34-42
                              PEG 3350: 30-38
                              PEG 4000: 25-32
                              PEG 6000: 16-22
                              PEG 8000: 12-16

                              Sulphated ash

                              Not more than 0,2 %

                              1,4-Dioxane

                              Not more than 10 mg/kg

                              Ethylene oxide

                              Not more than 0,2 mg/kg

                              Ethylene glycol and diethylene glycol

                              Total not more than 0,25 % w/w individually or in combination

                              Lead

                              Not more than 1 mg/kg’.


Avis juridique important

|

32004L0015

Council Directive 2004/15/EC of 10 February 2004 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services

Official Journal L 052 , 21/02/2004 P. 0061 - 0061

Council Directive 2004/15/ECof 10 February 2004amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive servicesTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,Having regard to the proposal from the Commission,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) Article 28(6) of Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment(3), allows the reduced rates provided for in the third subparagraph of Article 12(3)(a) also to be applied to the labour-intensive services listed in the categories set out in Annex K to that Directive for a maximum period of four years from 1 January 2000 to 31 December 2003.(2) Council Decision 2000/185/EC of 28 February 2000 authorising Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC(4), authorised certain Member States to apply a reduced rate of VAT to those labour-intensive services for which they had submitted an application up to 31 December 2003.(3) On the basis of the assessment reports submitted by the Member States that have applied the reduced rate, the Commission submitted its global evaluation report on 2 June 2003.(4) In line with its strategy to improve the operation of the VAT system within the context of the internal market, the Commission adopted a proposal for a general review of the reduced rates of VAT to simplify and rationalise them.(5) Since the Council has not reached an agreement on the content of the proposal, it should be given the necessary time to do so, in order to avoid legal uncertainty from 1 January 2004 the maximum period of application set for this measure in Directive 77/388/EEC should therefore be extended.(6) In order to ensure the continuous application of Article 28(6) of Directive 77/388/EEC, provision should be made for this Directive to apply retroactively.(7) Implementation of this Directive in no way implies change in the legislative provisions of Member States.(8) Decision 77/388/EEC should be amended accordingly,HAS ADOPTED THIS DIRECTIVE:Article 1In the first subparagraph of Article 28(6) of Directive 77/388/EEC the words "four years between 1 January 2000 and 31 December 2003" shall be replaced by the words "six years between 1 January 2000 and 31 December 2005".Article 2This Directive shall enter into force on the day of its adoption.It shall apply from 1 January 2004.Article 3This Directive is addressed to the Member States.Done at Brussels, 10 February 2004.For the CouncilThe PresidentC. McCreevy(1) Opinion delivered on 15 January 2004 (not yet published in the Official Journal).(2) Opinion delivered on 28 January 2004 (not yet published in the Official Journal).(3) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2004/7/EC (OJ L 27, 30.1.2004, p. 44).(4) OJ L 59, 4.3.2000, p. 10. Decision as amended by Decision 2002/954/EC (OJ L 331, 7.12.2002, p. 28).


title: Commission Directive 2008/44/EC of 4 April 2008 amending Council Directive 91/414/EEC to include benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus and prothioconazole as active substances (Text with EEA relevance)

text:
               5.4.2008

               EN

               Official Journal of the European Union

               L 94/13

      COMMISSION DIRECTIVE 2008/44/EC
   of 4 April 2008
   amending Council Directive 91/414/EEC to include benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus and prothioconazole as active substances
   (Text with EEA relevance)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Council Directive 91/414/EEC of 15 July 1991 concerning the placing of plant protection products on the market (1), and in particular Article 6(1) thereof,
   Whereas:

               (1)

               In accordance with Article 6(2) of Directive 91/414/EEC Belgium received on 19 April 2002 an application from Kumiai Chemicals Industry Co. Ltd for the inclusion of the active substance benthiavalicarb in Annex I to Directive 91/414/EEC. Commission Decision 2003/35/EC (2) confirmed that the dossier was ‘complete’ in the sense that it could be considered as satisfying, in principle, the data and information requirements of Annexes II and III to Directive 91/414/EEC.

               (2)

               In accordance with Article 6(2) of Directive 91/414/EEC Germany received on 26 April 2001 an application from BASF AG for the inclusion of the active substance boscalid in Annex I to Directive 91/414/EEC. Commission Decision 2002/268/EC (3) confirmed that the dossier was ‘complete’ in the sense that it could be considered as satisfying, in principle, the data and information requirements of Annexes II and III to Directive 91/414/EEC.

               (3)

               In accordance with Article 6(2) of Directive 91/414/EEC the Netherlands received on 26 March 1997 an application from Luxan B.V. for the inclusion of the active substance carvone in Annex I to Directive 91/414/EEC. Commission Decision 1999/610/EC (4) confirmed that the dossier was ‘complete’ in the sense that it could be considered as satisfying, in principle, the data and information requirements of Annexes II and III to Directive 91/414/EEC.

               (4)

               In accordance with Article 6(2) of Directive 91/414/EEC United Kingdom received on 25 March 2002 an application from Bayer AG for the inclusion of the active substance fluoxastrobin in Annex I to Directive 91/414/EEC. Decision 2003/35/EC confirmed that the dossier was ‘complete’ in the sense that it could be considered as satisfying, in principle, the data and information requirements of Annexes II and III to Directive 91/414/EEC.

               (5)

               In accordance with Article 6(2) of Directive 91/414/EEC Belgium received on 15 September 2002 an application from Prophyta for the inclusion of the active substance Paecilomyces lilacinus strain 251 (hereafter Paecilomyces lilacinus) in Annex I to Directive 91/414/EEC. Commission Decision 2003/305/EC (5) confirmed that the dossier was ‘complete’ in the sense that it could be considered as satisfying, in principle, the data and information requirements of Annexes II and III to Directive 91/414/EEC.

               (6)

               In accordance with Article 6(2) of Directive 91/414/EEC United Kingdom received on 25 March 2002 an application from Bayer CropScience for the inclusion of the active substance prothioconazole in Annex I to Directive 91/414/EEC. Decision 2003/35/EC confirmed that the dossier was ‘complete’ in the sense that it could be considered as satisfying, in principle, the data and information requirements of Annexes II and III to Directive 91/414/EEC.

               (7)

               For those active substances, the effects on human health and the environment have been assessed, in accordance with the provisions of Article 6(2) and (4) of Directive 91/414/EEC, for the uses proposed by the applicants. The designated rapporteur Member States submitted draft assessment report on 13 April 2004 (benthiavalicarb), 22 November 2002 (boscalid), 16 October 2000 (carvone), 2 September 2003 (fluoxastrobin), 3 November 2004 (Paecilomyces lilacinus) and 18 October 2004 (prothioconazole).

               (8)

               The assessment reports were peer reviewed by the Member States and the EFSA within its Working Group Evaluation and presented to the Commission in the format of the EFSA Scientific Reports on 15 June 2007 for fluoxastrobin (6) and Paecilomyces lilacinus
                   (7) and on 12 July for benthiavalicarb (8) and prothioconazole (9). These reports and the draft assessment reports for boscalid and carvone were reviewed by the Member States and the Commission within the Standing Committee on the Food Chain and Animal Health and the review was finalised on 22 January 2008 in the format of the Commission review reports for benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus and prothioconazole.

               (9)

               It has appeared from the various examinations made that plant protection products containing the active substances concerned may be expected to satisfy, in general, the requirements laid down in Article 5(1) (a) and (b) and Article 5(3) of Directive 91/414/EEC, in particular with regard to the uses which were examined and detailed in the Commission review report. It is therefore appropriate to include benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus and prothioconazole in Annex I to that Directive, in order to ensure that in all Member States the authorisations of plant protection products containing these active substances may be granted in accordance with the provisions of that Directive.

               (10)

               Without prejudice to the above conclusion, for fluoxastrobin and prothioconazole it is appropriate to obtain further information on certain specific points. Article 6(1) of Directive 91/414/EEC provides that inclusion of a substance in Annex I may be subject to conditions. Therefore, it is appropriate to require that fluoxastrobin should be subjected to further testing for confirmation of the risk assessment for surface water and for non-rat metabolites and that prothioconazole should be subjected to further testing for confirmation of the risk assessment as regards the triazole metabolite derivatives and the risk to granivorous birds and mammals and that such studies should be presented by the notifiers.

               (11)

               Without prejudice to the obligations defined by Directive 91/414/EEC as a consequence of including an active substance in Annex I, Member States should be allowed a period of six months after inclusion to review existing provisional authorisations of plant protection products containing benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus or prothioconazole to ensure that the requirements laid down by Directive 91/414/EEC, in particular in its Article 13 and the relevant conditions set out in Annex I, are satisfied. Member States should transform existing provisional authorisations into full authorisations, amend them or withdraw them in accordance with the provisions of Directive 91/414/EEC. By derogation from the above deadline, a longer period should be provided for the submission and assessment of the complete Annex III dossier of each plant protection product for each intended use in accordance with the uniform principles laid down in Directive 91/414/EEC.

               (12)

               It is therefore appropriate to amend Directive 91/414/EEC accordingly.

               (13)

               The measures provided for in this Directive are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   Annex I to Directive 91/414/EEC is amended as set out in the Annex to this Directive.
   Article 2
   1.   Member States shall adopt and publish by 31 January 2009 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 and a correlation table between those provisions and this Directive.
   They shall apply those provisions from 1 February 2009.
   When Member States adopt those provisions, they shall contain a reference to this Directive or shall 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
   1.   Member States shall in accordance with Directive 91/414/EEC, where necessary, amend or withdraw existing authorisations for plant protection products containing benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus or prothioconazole as active substance by 31 January 2009. By that date, they shall in particular verify that the conditions in Annex I to that Directive relating to benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus or prothioconazole, respectively, are met, with the exception of those identified in part B of the entry concerning the active substance, and that the holder of the authorisation has, or has access to, a dossier satisfying the requirements of Annex II to that Directive in accordance with the conditions of Article 13(2) of that Directive.
   2.   By way of derogation from paragraph 1, for each authorised plant protection product containing benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus or prothioconazole as either the only active substance or as one of several active substances all of which were listed in Annex I to Directive 91/414/EEC by 31 July 2008 at the latest, Member States shall re-evaluate the product in accordance with the uniform principles provided for in Annex VI to Directive 91/414/EEC, on the basis of a dossier satisfying the requirements of Annex III to that Directive and taking into account part B of the entry in Annex I to that Directive concerning benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus or prothioconazole. On the basis of that evaluation, they shall determine whether the product satisfies the conditions set out in Article 4(1)(b), (c), (d) and (e) of Directive 91/414/EEC.
   Following that determination Member States shall:

               (a)

               in the case of a product containing benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus or prothioconazole as the only active substance, where necessary, amend or withdraw the authorisation by 31 January 2010 at the latest; or

               (b)

               in the case of a product containing benthiavalicarb, boscalid, carvone, fluoxastrobin, Paecilomyces lilacinus or prothioconazole as one of several active substances, where necessary, amend or withdraw the authorisation by 31 January 2010 or by the date fixed for such an amendment or withdrawal in the respective Directive or Directives which added the relevant substance or substances to Annex I to Directive 91/414/EEC, whichever is the latest.

         Article 4
   This Directive shall enter into force on 1 August 2008.
   Article 5
   This Directive is addressed to the Member States.

      Done at Brussels, 4 April 2008.

            For the Commission

         Androulla VASSILIOU

            Member of the Commission

      (1)  OJ L 230, 19.8.1991, p. 1. Directive as last amended by Commission Directive 2008/41/EC (OJ L 89, 1.4.2008, p. 12).

      (2)  OJ L 11, 16.1.2003, p. 52.

      (3)  OJ L 92, 9.4.2002, p. 34.

      (4)  OJ L 242, 14.9.1999, p. 29.

      (5)  OJ L 112, 6.5.2003, p. 10.

      (6)  EFSA Scientific Report (2007) 102, 1-84, Conclusion regarding the peer review of the pesticide risk assessment of the active substance fluoxastrobin (finalised: 13 June 2007).

      (7)  EFSA Scientific Report (2007) 103, 1-35, Conclusion regarding the peer review of the pesticide risk assessment of the active substance Paecilomyces lilacinus strain 251 (finalised: 13 June 2007).

      (8)  EFSA Scientific Report (2007) 107, 1-81, Conclusion regarding the peer review of the pesticide risk assessment of the active substance benthiavalicarb (finalised: 12 July 2007).

      (9)  EFSA Scientific Report (2007) 106, 1-98, Conclusion regarding the peer review of the pesticide risk assessment of the active substance prothioconazole (finalised: 12 July 2007).

      ANNEX
      In Annex I to Directive 91/414/EEC, the following rows are added at the end of the table:

                     No

                     Common name, identification numbers

                     IUPAC name

                     Purity (1)

                     Entry into force

                     Expiration of inclusion

                     Specific provisions

                     ‘169

                     Benthiavalicarb
                     CAS No 413615-35-7
                     CIPAC No 744

                     [(S)-1-{[(R)-1-(6-fluoro-1,3-benzothiazol-2-yl)ethyl]carbamoyl}-2-methylpropyl]carbamic acid

                     ≥ 910 g/kg
                     The following manufacturing impurities are of toxicological concern and each of them must not exceed a certain amount in the technical material:

                                 6,6′-difluoro-2,2′-dibenzothiazole: < 3,5 mg/kg

                                 bis(2-amino-5-fluorophenyl) disulfide: < 14 mg/kg

                     1 August 2008

                     31 July 2018

                     Part A
                     Only uses as fungicide may be authorised.
                     Part B
                     For the implementation of the uniform principles of Annex VI, the conclusions of the review report on benthiavalicarb, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 22 January 2008 shall be taken into account.
                     In this overall assessment Member States must pay particular attention to:

                                 —

                                 the operator safety,

                                 —

                                 the protection of non-target arthropods.

                           Conditions of use shall include adequate risk mitigation measures, where appropriate.
                     In assessing applications to authorise plant protection products containing benthiavalicarb for uses other than in glasshouses, Member States shall pay particular attention to the criteria in Article 4(1)(b), and shall ensure that any necessary data and information is provided before such an authorisation is granted.
                     The Member States shall inform the Commission in accordance with Article 13(5) on the specification of the technical material as commercially manufactured.

                     170

                     Boscalid
                     CAS No 188425-85-6
                     CIPAC No 673

                     2-Chloro-N-(4′-chlorobiphenyl-2-yl)nicotinamide

                     ≥ 960 g/kg

                     1 August 2008

                     31 July 2018

                     Part A
                     Only uses as fungicide may be authorised.
                     Part B
                     For the implementation of the uniform principles of Annex VI, the conclusions of the review report on boscalid, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 22 January 2008 shall be taken into account.
                     In this overall assessment Member States must pay particular attention

                                 —

                                 to the operator safety,

                                 —

                                 to the long term risk to birds and soil organisms,

                                 —

                                 to the risk of accumulation in soil if the substance is used in perennial crops or in succeeding crops in crop rotation.

                           Conditions of use shall include adequate risk mitigation measures, where appropriate.

                     171

                     Carvone
                     CAS No 99-49-0 (d/l mixture)
                     CIPAC No 602

                     5-isopropenyl-2-methylcyclohex-2-en-1-one

                     ≥ 930 g/kg with a d/l ratio of at least 100:1

                     1 August 2008

                     31 July 2018

                     Part A
                     Only uses as plant growth regulator may be authorised.
                     Part B
                     For the implementation of the uniform principles of Annex VI, the conclusions of the review report on carvone, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 22 January 2008 shall be taken into account.
                     In this overall assessment Member States must pay particular attention to the operator safety.
                     Conditions of use shall include risk mitigation measures, where appropriate.

                     172

                     Fluoxastrobin
                     CAS No 361377-29-9
                     CIPAC No 746

                     (E)-{2-[6-(2-chlorophenoxy)-5-fluoropyrimidin-4-yloxy]phenyl}(5,6-dihydro-1,4,2-dioxazin-3-yl)methanone O-methyloxime

                     ≥ 940 g/kg

                     1 August 2008

                     31 July 2018

                     Part A
                     Only uses as fungicide may be authorised.
                     Part B
                     For the implementation of the uniform principles of Annex VI, the conclusions of the review report on fluoxastrobin, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 22 January 2008 shall be taken into account.
                     In this overall assessment Member States must pay particular attention to:

                                 —

                                 the operator safety, in particular when handling the undiluted concentrate. Conditions of use shall include adequate protective measures, such as wearing a face shield,

                                 —

                                 the protection of aquatic organisms. Risk mitigation measures such as buffer zones shall be applied, where appropriate,

                                 —

                                 the levels of residues of the metabolites of fluoxastrobin, when straw from treated areas is used as animal feeding stuff. Conditions of use shall include restrictions for feeding to animals, where appropriate,

                                 —

                                 the risk of accumulation in the soil surface, if the substance is used in perennial crops or in succeeding crops in crop rotation.

                           Conditions of use shall include risk mitigation measures, where appropriate.
                     The concerned Member States shall request the submission of:

                                 —

                                 data to allow a comprehensive aquatic risk assessment to be made taking into account spray drift, run-off, drainage and the effectiveness of potential risk mitigation measures,

                                 —

                                 data on toxicity of non-rat metabolites if straw from treated areas is to be used as feedstuff.

                           They shall ensure that the notifier at whose request fluoxastrobin has been included in this Annex provide such studies to the Commission within two years from the entry into force of the Directive of inclusion.

                     173

                        Paecilomyces lilacinus (Thom)
                     Samson 1974 strain 251 (AGAL: No 89/030550)
                     CIPAC No 753

                     Not applicable

                     1 August 2008

                     31 July 2018

                     Part A
                     Only uses as nematicide may be authorised.
                     Part B
                     For the implementation of the uniform principles of Annex VI, the conclusions of the review report on Paecilomyces lilacinus, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 22 January 2008 shall be taken into account.
                     In this overall assessment Member States must pay particular attention to:

                                 —

                                 the operator safety (although there was no need to set an AOEL, as a general rule, microorganisms should be considered as potential sensitisers),

                                 —

                                 the protection of leaf dwelling non-target arthropods.

                           Conditions of use shall include risk mitigation measures, where appropriate.

                     174

                     Prothioconazole
                     CAS No 178928-70-6
                     CIPAC No 745

                     (RS)-2-[2-(1-chlorocyclopropyl)-3-(2-chlorophenyl)-2-hydroxypropyl]-2,4-dihydro-1,2,4-triazole-3-thione

                     ≥ 970 g/kg
                     The following manufacturing impurities are of toxicological concern and each of them must not exceed a certain amount in the technical material:

                                 —

                                 Toluene: < 5 g/kg

                                 —

                                 Prothioconazole-desthio (2-(1-chlorocyclopropyl)1-(2-chlorophenyl)-3-(1,2,4-triazol-1-yl)-propan-2-ol): < 0,5 g/kg (LOD)

                     1 August 2008

                     31 July 2018

                     Part A
                     Only uses as fungicide may be authorised.
                     Part B
                     For the implementation of the uniform principles of Annex VI, the conclusions of the review report on prothioconazole, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 22 January 2008 shall be taken into account.
                     In this overall assessment Member States must pay particular attention to:

                                 —

                                 the operator safety in spray applications. Conditions of use shall include adequate protective measures,

                                 —

                                 the protection of aquatic organisms. Risk mitigation measures such as buffer zones shall be applied, where appropriate,

                                 —

                                 the protection of birds and small mammals. Risk mitigation measures shall be applied, where appropriate.

                           Conditions of use shall include risk mitigation measures, where appropriate.
                     The concerned Member States shall request the submission of:

                                 —

                                 information to allow the assessment of consumer exposure to triazole metabolite derivatives in primary crops, rotational crops, and products of animal origin,

                                 —

                                 a comparison of the mode of action of prothioconazole and the triazole metabolite derivatives to allow the assessment of the toxicity resulting from the combined exposure to these compounds,

                                 —

                                 information to further address the long-term risk to granivorous birds and mammals arising from the use of prothioconazole as a seed treatment.

                           They shall ensure that the notifier at whose request prothioconazole has been included in this Annex provide such studies to the Commission within two years from the entry into force of the Directive of inclusion.’

         (1)  Further details on identity and specification of active substances are provided in the review report.


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31980L0368

Eleventh Council Directive 80/368/EEC of 26 March 1980 on the harmonization of the laws of the Member States relating to turnover taxes - exclusion of the French overseas departments from the scope of Directive 77/388/EEC

Official Journal L 090 , 03/04/1980 P. 0041 - 0041 Finnish special edition: Chapter 1 Volume 2 P. 0003  Greek special edition: Chapter 09 Volume 1 P. 0120  Swedish special edition: Chapter 1 Volume 2 P. 0003  Spanish special edition: Chapter 09 Volume 1 P. 0125  Portuguese special edition Chapter 09 Volume 1 P. 0125

ELEVENTH COUNCIL DIRECTIVE  of 26 March 1980  on the harmonization of the laws of the Member States relating to turnover taxes - exclusion of the French overseas departments from the scope of Directive 77/388/EEC  (80/368/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof,  Having regard to the proposal from the Commission,  Whereas the third subparagraph of Article 227 (2) of the Treaty requires that the institutions of the Community should, within the framework of the procedures provided for in the Treaty, take care that the economic and social development of the French overseas departments is possible;  Whereas, in accordance with the judgment handed down by the Court of Justice on 10 October 1978 in Case 148/77, the Treaty and secondary legislation apply in the French overseas departments unless a decision is taken by the Community institutions adopting measures particularly suited to the economic and social conditions of those departments;  Whereas, for reasons connected with their geographic, economic and social situation, the French overseas departments should be excluded from the scope of the common system of value added tax as established by Council Directive 77/388/EEC (1);  Whereas implementation of this Directive does not involve any amendment of the laws of the Member States,  HAS ADOPTED THIS DIRECTIVE:    Article 1 The following indent shall be added to Article 3 (2) of Directive 77/388/EEC:  "- French Republic:   - the overseas departements."   Article 2 This Directive shall apply with effect from 1 January 1979.   Article 3 This Directive is addressed to the Member States.     Done at Brussels, 26 March 1980.  For the Council  The President  G. MARCORA  (1)OJ No L 145, 13.6.1977, p. 1.


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31987L0102

Council Directive 87/102/EEC of 22 December 1986 for the approximation of the laws, regulations and administrative provisions of the Member States concerning consumer credit

Official Journal L 042 , 12/02/1987 P. 0048 - 0053 Finnish special edition: Chapter 15 Volume 7 P. 0202  Swedish special edition: Chapter 15 Volume 7 P. 0202

*****COUNCIL  DIRECTIVE  of 22 December 1986  for the approximation of the laws, regulations and administrative provisions of the Member States concerning consumer credit  (87/102/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 100 thereof,  Having regard to the proposal from the Commission (1),  Having regard to the opinion of the European Parliament (2),  Having regard to the opinion of the Economic and Social Committee (3),  Whereas wide differences exist in the laws of the Member States in the field of consumer credit;  Whereas these differences of law can lead to distortions of competition between grantors of credit in the common market;  Whereas these differences limit the opportunities the consumer has to obtain credit in other Member States; whereas they affect the volume and the nature of the credit sought, and also the purchase of goods and services;  Whereas, as a result, these differences have an influence on the free movement of goods and services obtainable by consumers on credit and thus directly affect the functioning of the common market;  Whereas, given the increasing volume of credit granted in the Community to consumers, the establishment of a common market in consumer credit would benefit alike consumers, grantors of credit, manufacturers, wholesalers and retailers of goods and providers of services;  Whereas the programmes of the European Economic Community for a consumer protection and information policy (4) provide, inter alia, that the consumer should be protected against unfair credit terms and that a harmonization of the general conditions governing consumer credit should be undertaken as a priority;  Whereas differences of law and practice result in unequal consumer protection in the field of consumer credit from one Member State to another;  Whereas there has been much change in recent years in the types of credit available to and used by consumers; whereas new forms of consumer credit have emerged and continue to develop;  Whereas the consumer should receive adequate information on the conditions and cost of credit and on his obligations; whereas this information should include, inter alia, the annual percentage rate of charge for credit, or, failing that, the total amount that the consumer must pay for credit; whereas, pending a decision on a Community method or methods of calculating the annual percentage rate of charge, Member States should be able to retain existing methods or practices for calculating this rate, or failing that, should establish provisions for indicating the total cost of the credit to the consumer;  Whereas the terms of credit may be disadvantageous to the consumer; whereas better protection of consumers can be achieved by adopting certain requirements which are to apply to all forms of credit;  Whereas, having regard to the character of certain credit agreements or types of transaction, these agreements or transactions should be partially or entirely excluded from the field of application of this Directive;  Whereas it should be possible for Member States, in consultation with the Commission, to exempt from the Directive certain forms of credit of a non-commercial character granted under particular conditions;  Whereas the practices existing in some Member States in respect of authentic acts drawn up before a notary or judge are such as to render the application of certain provisions of this Directive unnecessary in the case of such acts; whereas it should therefore be possible for Member States to exempt such acts from those provisions;  Whereas credit agreements for very large financial amounts tend to differ from the usual consumer credit agreements; whereas the application of the provisions of this Directive to agreements for very small amounts could create unnecessary administrative burdens both for consumers and grantors of credit; whereas therefore, agreements above or below specified financial limits should be excluded from the Directive;  Whereas the provision of information on the cost of credit in advertising and at the business premises of the creditor or credit broker can make it easier for the consumer to compare different offers;  Whereas consumer protection is further improved if credit agreements are made in writing and contain certain minimum particulars concerning the contractual terms;  Whereas, in the case of credit granted for the acquisition of goods, Member States should lay down the conditions in which goods may be repossessed, particularly if the consumer has not given his consent; whereas the account between the parties should upon repossession be made up in such manner as to ensure that the repossession does not entail any unjustified enrichment;  Whereas the consumer should be allowed to discharge his obligations before the due date; whereas the consumer should then be entitled to an equitable reduction in the total cost of the credit;  Whereas the assignment of the creditor's rights arising under a credit agreement should not be allowed to weaken the position of the consumer;  Whereas those Member States which permit consumers to use bills of exchange, promissory notes or cheques in connection with credit agreements should ensure that the consumer is suitably protected when so using such instruments;  Whereas, as regards goods or services which the consumer has contracted to acquire on credit, the consumer should, at least in the circumstances defined below, have rights vis-à-vis the grantor of credit which are in addition to his normal contractual rights against him and against the supplier of the goods or services; whereas the circumstances referred to above are those where the grantor of credit and the supplier of goods or services have a pre-existing agreement whereunder credit is made available exclusively by that grantor of credit to customers of that supplier for the purpose of enabling the consumer to acquire goods or services from the latter;  Whereas the ECU is as defined in Council Regulation (EEC) No 3180/78 (1), as last amended by Regulation (EEC) No 2626/84 (2); whereas Member States should to a limited extent be at liberty to round off the amounts in national currency resulting from the conversion of amounts of this Directive expressed in ECU; whereas the amounts in this Directive should be periodically re-examined in the light of economic and monetary trends in the Community, and, if need be, revised;  Whereas suitable measures should be adopted by Member States for authorizing persons offering credit or offering to arrange credit agreements or for inspecting or monitoring the activities of persons granting credit or arranging for credit to be granted or for enabling consumers to complain about credit agreements or credit conditions;  Whereas credit agreements should not derogate, to the detriment of the consumer, from the provisions adopted in implementation of this Directive or corresponding to its provisions; whereas those provisions should not be circumvented as a result of the way in which agreements are formulated;  Whereas, since this Directive provides for a certain degree of approximation of the laws, regulations and administrative provisions of the Member States concerning consumer credit and for a certain level of consumer protection, Member States should not be prevented from retaining or adopting more stringent measures to protect the consumer, with due regard for their obligations under the Treaty;  Whereas, not later than 1 January 1995, the Commission should present to the Council a report concerning the operation of this Directive,  HAS ADOPTED THIS DIRECTIVE:  Article 1  1. This Directive applies to credit agreements.  2. For the purpose of this Directive:  (a) 'consumer' means a natural person who, in transactions covered by this Directive, is acting for purposes which can be regarded as outside his trade or profession;  (b) 'creditor' means a natural or legal person who grants credit in the course of his trade, business or profession, or a group of such persons;  (c) 'credit agreement' means an agreement whereby a creditor grants or promises to grant to a consumer a credit in the form of a deferred payment, a loan or other similar financial accommodation.  Agreements for the provision on a continuing basis of a service or a utility, where the consumer has the right to pay for them, for the duration of their provision, by means of instalments, are not deemed to be credit agreements for the purpose of this Directive;  (d) 'total cost of the credit to the consumer' means all the costs of the credit including interest and other charges directly connected with the credit agreement, determined in accordance with the provisions or practices existing in, or to be established by, the Member States.  (e) 'annual percentage rate of charge' means the total cost of the credit to the consumer expressed as an annual percentage of the amount of the credit granted and calculated according to existing methods of the Member States.  Article 2  1. This Directive shall not apply to:  (a) credit agreements or agreements promising to grant credit:  - intended primarily for the purpose of acquiring or retaining property rights in land or in an existing or projected building,  - intended for the purpose of renovating or improving a building as such;  (b) hiring agreements except where these provide that the title will pass ultimately to the hirer;  (c) credit granted or made available without payment of interest or any other charge;  (d) credit agreements under which no interest is charged provided the consumer agrees to repay the credit in a single payment;  (e) credit in the form of advances on a current account granted by a credit institution or financial institution other than on credit card accounts.  Nevertheless, the provisions of Article 6 shall apply to such credits;  (f) credit agreements involving amounts less than 200 ECU or more than 20 000 ECU;  (g) credit agreements under which the consumer is required to repay the credit:  - either, within a period not exceeding three months,  - or, by a maximum number of four payments within a period not exceeding 12 months.  2. A Member State may, in consultation with the Commission, exempt from the application of this Directive certain types of credit which fulfil the following conditions:  - they are granted at rates of charge below those prevailing in the market, and  - they are not offered to the public generally.  3. The provisions of Article 4 and of Articles 6 to 12 shall not apply to credit agreements or agreements promising to grant credit, secured by mortgage on immovable property, in so far as these are not already excluded from the Directive under paragraph 1 (a) of this Article.  4. Member States may exempt from the provisions of Articles 6 to 12 credit agreements in the form of an authentic act signed before a notary or judge.  Article 3  Without prejudice to Council Directive 84/450/EEC of 10 September 1984 relating to the approximation of the laws, regulations and administrative provisions of the Member States concerning misleading advertising (1), and to the rules and principles applicable to unfair advertising, any advertisement, or any offer which is displayed at business premises, in which a person offers credit or offers to arrange a credit agreement and in which a rate of interest or any figures relating to the cost of the credit are indicated, shall also include a statement of the annual percentage rate of charge, by means of a representative example if no other means is practicable.  Article 4  1. Credit agreements shall be made in writing. The consumer shall receive a copy of the written agreement.  2. The written agreement shall include:  (a) a statement of the annual percentage rate of charge;  (b) a statement of the conditions under which the annual percentage rate of charge may be amended.  In cases where it is not possible to state the annual percentage rate of charge, the consumer shall be provided with adequate information in the written agreement. This information shall at least include the information provided for in the second indent of Article 6 (1).  3. The written agreement shall further include the other essential terms of the contract.  By way of illustration, the Annex to this Directive contains a list of terms which Member States may require to be included in the written agreement as being essential.  Article 5  By way of derogation from Articles 3 and 4 (2), and pending a decision on the introduction of a Community method or methods of calculating the annual percentage rate of charge, those Member States which, at the time of notification of this Directive, do not require the annual percentage rate of charge to be shown or which do not have an established method for its calculation, shall at least require the total cost of the credit to the consumer to be indicated.  Article 6  1. Notwithstanding the exclusion provided for in Article 2 (1) (e), where there is an agreement between a credit institution or financial institution and a consumer for the granting of credit in the form of an advance on a current account, other than on credit card accounts, the consumer shall be informed at the time or before the agreement is concluded:  - of the credit limit, if any,  - of the annual rate of interest and the charges applicable from the time the agreement is concluded and the conditions under which these may be amended,  - of the procedure for terminating the agreement.  This information shall be confirmed in writing.  2. Furthermore, during the period of the agreement, the consumer shall be informed of any change in the annual rate of interest or in the relevant charges at the time it occurs. Such information may be given in a statement of account or in any other manner acceptable to Member States.  3. In Member States where tacitly accepted overdrafts are permissible, the Member States concerned shall ensure that the consumer is informed of the annual rate of interest and the charges applicable, and of any amendment thereof, where the overdraft extends beyond a period of three months.  Article 7  In the case of credit granted for the acquisition of goods, Member States shall lay down the conditions under which goods may be repossessed, in particular if the consumer has not given his consent. They shall further ensure that where the creditor recovers possession of the goods the account between the parties shall be made up so as to ensure that the repossession does not entail any unjustified enrichment.  Article 8  The consumer shall be entitled to discharge his obligations under a credit agreement before the time fixed by the agreement. In this event, in accordance with the rules laid down by the Member States, the consumer shall be entitled to an equitable reduction in the total cost of the credit.  Article 9  Where the creditor's rights under a credit agreement are assigned to a third person, the consumer shall be entitled to plead against that third person any defence which was available to him against the original creditor, including set-off where the latter is permitted in the Member State concerned.  Article 10  The Member States which, in connection with credit agreements, permit the consumer:  (a) to make payment by means of bills of exchange including promissory notes;  (b) to give security by means of bills of exchange including promissory notes and cheques,  shall ensure that the consumer is suitably protected when using these instruments in those ways.  Article 11  1. Member States shall ensure that the existence of a credit agreement shall not in any way affect the rights of the consumer against the supplier of goods or services purchased by means of such an agreement in cases where the goods or services are not supplied or are otherwise not in conformity with the contract for their supply.  2. Where:  (a) in order to buy goods or obtain services the consumer enters into a credit agreement with a person other than the supplier of them;  and  (b) the grantor of the credit and the supplier of the goods or services have a pre-existing agreement whereunder credit is made available exclusively by that grantor of credit to customers of that supplier for the acquisition of goods or services from that supplier; and  (c) the consumer referred to in subparagraph (a) obtains his credit pursuant to that pre-existing agreement; and  (d) the goods or services covered by the credit agreement are not supplied, or are supplied only in part, or are not in conformity with the contract for supply of them; and  (e) the consumer has pursued his remedies against the supplier but has failed to obtain the satisfaction to which he is entitled,  the consumer shall have the right to pursue remedies against the grantor of credit. Member States shall determine to what extent and under what conditions these remedies shall be exercisable.  3. Paragraph 2 shall not apply where the individual transaction in question is for an amount less than the equivalent of 200 ECU.  Article 12  1. Member States shall:  (a) ensure that persons offering credit or offering to arrange credit agreements shall obtain official authorization to do so, either specifically or as suppliers of goods and services; or  (b) ensure that persons granting credit or arranging for credit to be granted shall be subject to inspection or monitoring of their activities by an institution or official body; or  (c) promote the establishment of appropriate bodies to receive complaints concerning credit agreements or credit conditions and to provide relevant information or advice to consumers regarding them.  2. Member States may provide that the authorization referred to in paragraph 1 (a) shall not be required where persons offering to conclude or arrange credit agreements satisfy the definition in Article 1 of the first Council Directive of 12 December 1977 on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of credit institutions (1) and are authorized in accordance with the provisions of that Directive.  Where persons granting credit or arranging for credit to be granted have been authorized both specifically, under the provisions of paragraph 1 (a) and also under the provisions of the aforementioned Directive, but the latter authorization is subsequently withdrawn, the competent authority responsible for issuing the specific authorization to grant credit under paragraph 1 (a) shall be informed and shall decide whether the persons concerned may continue to grant credit, or arrange for credit to be granted, or whether the specific authorization granted under paragraph 1 (a) should be withdrawn.  Article 13  1. For the purposes of this Directive, the ECU shall be that defined by Regulation (EEC) No 3180/78, as amended by Regulation (EEC) No 2626/84. The equivalent in national currency shall initially be calculated at the rate obtaining on the date of adoption of this Directive.  Member States may round off the amounts in national currency resulting from the conversion of the amounts in ECU provided such rounding off does not exceed 10 ECU.  2. Every five years, and for the first time in 1995, the Council, acting on a proposal from the Commission, shall examine and, if need be, revise the amounts in this Directive, in the light of economic and monetary trends in the Community.  Article 14  1. Member States shall ensure that credit agreements shall not derogate, to the detriment of the consumer, from the provisions of national law implementing or corresponding to this Directive.  2. Member States shall further ensure that the provisions which they adopt in implementation of this directive are not circumvented as a result of the way in which agreements are formulated, in particular by the device of distributing the amount of credit over several agreements.  Article 15  This Directive shall not preclude Member States from retaining or adopting more stringent provisions to protect consumers consistent with their obligations under the Treaty.  Article 16  1. Member States shall bring into force the measures necessary to comply with this Directive not later than 1 January 1990 and shall forthwith inform the Commission thereof.  2. Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive.  Article 17  Not later than 1 January 1995 the Commission shall present a report to the Council concerning the operation of this Directive.  Article 18  This Directive is addressed to the Member States.  Done at Brussels, 22 December 1986.  For the Council  The President  G. SHAW  (1) OJ No C 80, 27. 3. 1979, p. 4 and  OJ No C 183, 10. 7. 1984, p. 4.  (2) OJ No C 242, 12. 9. 1983, p. 10.  (3) OJ No C 113, 7. 5. 1980, p. 22.  (4) OJ No C 92, 25. 4. 1975, p. 1 and  OJ No C 133, 3. 6. 1981, p. 1.  (1) OJ No L 379, 30. 12. 1978, p. 1.  (2) OJ No L 247, 16. 9. 1984, p. 1.  (1) OJ No L 250, 19. 9. 1984, p. 17.  (1) OJ No L 322, 17. 12. 1977, p. 30.  ANNEX  LIST OF TERMS REFERRED TO IN ARTICLE 4 (3)  1. Credit agreements for financing the supply of particular goods or services:  1.2 // (i)   // a description of the goods or services covered by the agreement;   // (ii)   // the cash price and the price payable under the credit agreement;   // (iii)   // the amount of the deposit, if any, the number and amount of instalments and the dates on which they fall due, or the method of ascertaining any of the same if unknown at the time the agreement is concluded;   // (iv)   // an indication that the consumer will be entitled, as provided in Article 8, to a reduction if he repays early;   // (v)   // who owns the goods (if ownership does not pass immediately to the consumer) and the terms on which the consumer becomes the owner of them;  // (vi)   // a description of the security required, if any;  // (vii)   // the cooling-off period, if any;   // (viii)  // an indication of the insurance (s) required, if any, and, when the choice of insurer is not left to the consumer, an indication of the cost thereof.  2. Credit agreements operated by credit cards:  1.2 // (i)   // the amount of the credit limit, if any;  // (ii)   // the terms of repayment or the means of determining them;   // (iii)    // the cooling-off period, if any.  3. Credit agreements operated by running account which are not otherwise covered by the Directive:  1.2 // (i)   // the amount of the credit limit, if any, or the method of determining it;   // (ii)   // the terms of use and repayment;   // (iii)    // the cooling-off period, if any.  4. Other credit agreements covered by the Directive:  1.2 // (i)   // the amount of the credit limit, if any;  // (ii)   // an indication of the security required, if any;  // (iii)    // the terms of repayment;   // (iv)   // the cooling-off period, if any;   // (v)   // an indication that the consumer will be entitled, as provided in Article 8, to a reduction if he repays early.


title: Commission Directive 2008/41/EC of 31 March 2008 amending Council Directive 91/414/EEC to include chloridazon as active substance (Text with EEA relevance)

text:
               1.4.2008

               EN

               Official Journal of the European Union

               L 89/12

      COMMISSION DIRECTIVE 2008/41/EC
   of 31 March 2008
   amending Council Directive 91/414/EEC to include chloridazon as active substance
   (Text with EEA relevance)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Council Directive 91/414/EEC of 15 July 1991 concerning the placing of plant protection products on the market (1), and in particular Article 6(1) thereof,
   Whereas:

               (1)

               Commission Regulations (EC) No 451/2000 (2) and (EC) No 1490/2002 (3) lay down the detailed rules for the implementation of the third stage of the programme of work referred to in Article 8(2) of Directive 91/414/EEC and establish a list of active substances to be assessed, with a view to their possible inclusion in Annex I to Directive 91/414/EEC. That list includes chloridazon.

               (2)

               For chloridazon the effects on human health and the environment have been assessed in accordance with the provisions laid down in Regulations (EC) No 451/2000 and (EC) No 1490/2002 for a range of uses proposed by the notifier. Moreover, those Regulations designate the rapporteur Member States which have to submit the relevant assessment reports and recommendations to the European Food Safety Authority (EFSA) in accordance with Article 10(1) of Regulation (EC) No 1490/2002. For chloridazon the rapporteur Member State was Germany and all relevant information was submitted on 16 March 2005.

               (3)

               The assessment report has been peer reviewed by the Member States and the EFSA and presented to the Commission on 27 July 2007 in the format of the EFSA Scientific Report for chloridazon (4). This report has been reviewed by the Member States and the Commission within the Standing Committee on the Food Chain and Animal Health and finalised on 4 December 2007 in the format of the Commission review report for chloridazon.

               (4)

               It has appeared from the various examinations made that plant protection products containing chloridazon may be expected to satisfy, in general, the requirements laid down in Article 5(1)(a) and (b) of Directive 91/414/EEC, in particular with regard to the uses which have been examined and detailed in the Commission review report. It is therefore appropriate to include chloridazon in Annex I, in order to ensure that in all Member States the authorisations of plant protection products containing this active substance can be granted in accordance with the provisions of that Directive.

               (5)

               A reasonable period should be allowed to elapse before an active substance is included in Annex I in order to permit Member States and the interested parties to prepare themselves to meet the new requirements which will result from the inclusion.

               (6)

               Without prejudice to the obligations defined by Directive 91/414/EEC as a consequence of including an active substance in Annex I, Member States should be allowed a period of six months after inclusion to review existing authorisations of plant protection products containing chloridazon to ensure that the requirements laid down by Directive 91/414/EEC, in particular in its Article 13 and the relevant conditions set out in Annex I, are satisfied. Member States should vary, replace or withdraw, as appropriate, existing authorisations, in accordance with the provisions of Directive 91/414/EEC. By derogation from the above deadline, a longer period should be provided for the submission and assessment of the complete Annex III dossier of each plant protection product for each intended use in accordance with the uniform principles laid down in Directive 91/414/EEC.

               (7)

               The experience gained from previous inclusions in Annex I to Directive 91/414/EEC of active substances assessed in the framework of Commission Regulation (EEC) No 3600/92 (5) has shown that difficulties can arise in interpreting the duties of holders of existing authorisations in relation to access to data. In order to avoid further difficulties, it therefore appears necessary to clarify the duties of the Member States, especially the duty to verify that the holder of an authorisation demonstrates access to a dossier satisfying the requirements of Annex II to that Directive. However, this clarification does not impose any new obligations on Member States or holders of authorisations compared to the directives which have been adopted until now amending Annex I.

               (8)

               It is therefore appropriate to amend Directive 91/414/EEC accordingly.

               (9)

               The measures provided for in this Directive are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   Annex I to Directive 91/414/EEC is amended as set out in the Annex to this Directive.
   Article 2
   Member States shall adopt and publish by 30 June 2009 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 and a correlation table between those provisions and this Directive.
   They shall apply those provisions from 1 July 2009.
   When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
   Article 3
   1.   Member States shall in accordance with Directive 91/414/EEC, where necessary, amend or withdraw existing authorisations for plant protection products containing chloridazon as an active substance by 30 June 2009.
   By that date they shall in particular verify that the conditions in Annex I to that Directive relating to chloridazon are met, with the exception of those identified in part B of the entry concerning that active substance, and that the holder of the authorisation has, or has access to, a dossier satisfying the requirements of Annex II to that Directive in accordance with the conditions of Article 13 of that Directive.
   2.   By way of derogation from paragraph 1, for each authorised plant protection product containing chloridazon as either the only active substance or as one of several active substances all of which were listed in Annex I to Directive 91/414/EEC by 31 December 2008 at the latest, Member States shall re-evaluate the product in accordance with the uniform principles provided for in Annex VI to Directive 91/414/EEC, on the basis of a dossier satisfying the requirements of Annex III to that Directive and taking into account part B of the entry in Annex I to that Directive concerning chloridazon. On the basis of that evaluation, they shall determine whether the product satisfies the conditions set out in Article 4(1)(b), (c), (d) and (e) of Directive 91/414/EEC.
   Following that determination Member States shall:

               (a)

               in the case of a product containing chloridazon as the only active substance, where necessary, amend or withdraw the authorisation by 31 December 2012 at the latest; or

               (b)

               in the case of a product containing chloridazon as one of several active substances, where necessary, amend or withdraw the authorisation by 31 December 2012 or by the date fixed for such an amendment or withdrawal in the respective Directive or Directives which added the relevant substance or substances to Annex I to Directive 91/414/EEC, whichever is the latest.

         Article 4
   This Directive shall enter into force on 1 January 2009.
   Article 5
   This Directive is addressed to the Member States.

      Done at Brussels, 31 March 2008.

            For the Commission

         Androulla VASSILIOU

            Member of the Commission

      (1)  OJ L 230, 19.8.1991, p. 1. Directive as last amended by Commission Directive 2008/40/EC (OJ L 87, 29.3.2008, p. 5).

      (2)  OJ L 55, 29.2.2000, p. 25. Regulation as last amended by Regulation (EC) No 1044/2003 (OJ L 151, 19.6.2003, p. 32).

      (3)  OJ L 224, 21.8.2002, p. 23. Regulation as last amended by Regulation (EC) No 1095/2007 (OJ L 246, 21.9.2007, p. 19).

      (4)  EFSA Scientific Report (2007) 108, 1-82, Conclusion regarding the peer review of the pesticide risk assessment of the active substance chloridazon (finalised 27 July 2007, version of 31 July 2007).

      (5)  OJ L 366, 15.12.1992, p. 10. Regulation as last amended by Regulation (EC) No 2266/2000 (OJ L 259, 13.10.2000, p. 27).

      ANNEX
      The following entry shall be added at the end of the table in Annex I to Directive 91/414/EEC:

                     No

                     Common name, identification numbers

                     IUPAC name

                     Purity (1)

                     Entry into force

                     Expiration of inclusion

                     Specific provisions

                     ‘191

                     Chloridazon
                     CAS No 1698-60-8
                     CIPAC No 111

                     5-amino-4-chloro-2-phenylpyridazin-3(2H)-one

                     920 g/kg
                     The manufacturing impurity 4-amino-5-chloro-isomer is considered to be of toxicological concern and a maximum level of 60 g/kg is established.

                     1 January 2009

                     31 December 2018

                     PART A
                     Only uses as herbicide in application max. of 2,6 kg/ha only every third year on the same field may be authorised.
                     PART B
                     For the implementation of the uniform principles of Annex VI, the conclusions of the review report on chloridazon, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 4 December 2007 shall be taken into account.
                     In this overall assessment Member States must pay particular attention to:

                                 —

                                 the operator safety and ensure that conditions of use prescribe the application of adequate personal protective equipment,

                                 —

                                 the protection of aquatic organisms,

                                 —

                                 the protection of the groundwater, when the active substance is applied in regions with vulnerable soil and/or climatic conditions.

                           Conditions of authorisation should include risk mitigation measures and monitoring programmes should be initiated to verify potential groundwater contamination from metabolites B and B1 in vulnerable zones, where appropriate.’

         (1)  Further details on identity and specification of active substance are provided in the review report.


Avis juridique important

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32002L0093

Council Directive 2002/93/EC of 3 December 2002 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services

Official Journal L 331 , 07/12/2002 P. 0027 - 0027

Council Directive 2002/92/ECof 3 December 2002amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive servicesTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,Having regard to the proposal from the Commission,Having regard to the opinion of the European Parliament(1),Having regard to the opinion of the Economic and Social Committee(2),Whereas:(1) Article 28(6) of Council Directive 77/388/EC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment(3), allows the reduced rates provided for in the third subparagraph of Article 12(3)(a) also to be applied to the labour-intensive services listed in the categories set out in Annex K to that Directive for a maximum period of three years from 1 January 2000 to 31 December 2002.(2) Council Decision 2000/185/EC of 28 February 2000 authorising Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC(4) authorised certain Member States to apply, up to 31 December 2002, a reduced rate of VAT to those labour-intensive services for which they had submitted an application.(3) Based on the reports to be drawn up by 1 October 2002 by the Member States that have applied such reduced rates, the Commission is required to submit a global evaluation report to the Council and the European Parliament by 31 December 2002, accompanied if necessary by a proposal for a final decision on the rate to be applied to labour-intensive services.(4) In view of the time needed to produce a thorough global evaluation of such reports to extend the maximum period of application set for this measure in Directive 77/388/EEC.(5) Directive 77/388/EEC should therefore be amended accordingly,HAS ADOPTED THIS DIRECTIVE:Article 1In the first subparagraph of Article 28(6) of Directive 77/388/EEC the words "three years between 1 January 2000 and 31 December 2002" shall be replaced by the words "four years between 1 January 2000 and 31 December 2003".Article 2This Directive shall enter into force on the day of its publication in the Official Journal of the European Communities.Article 3This Directive is addressed to the Member States.Done at Brussels, 3 December 2002.For the CouncilThe PresidentT. Pedersen(1) Opinion delivered on 20 November 2002 (not yet published in the Official Journal).(2) Opinion delivered on 24 October 2002 (not yet published in the Official Journal).(3) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41).(4) OJ L 59, 4.3.2000, p. 10.