title: Commission Directive 2005/37/EC of 3 June 2005 amending Council Directives 86/362/EEC and 90/642/EEC as regards the maximum levels for certain pesticide residues in and on cereals and certain products of plant origin, including fruit and vegetables   (Text with EEA relevance)

text:
               4.6.2005

               EN

               Official Journal of the European Union

               L 141/10

         COMMISSION DIRECTIVE 2005/37/EC
   of 3 June 2005
   amending Council Directives 86/362/EEC and 90/642/EEC as regards the maximum levels for certain pesticide residues in and on cereals and certain products of plant origin, including fruit and vegetables
   (Text with EEA relevance)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Council Directive 86/362/EEC of 24 July 1986 on the fixing of maximum levels for pesticide residues in and on cereals (1), and in particular Article 10 thereof,
   Having regard to Council Directive 90/642/EEC of 27 November 1990 on fixing of maximum levels for pesticide residues in and on certain products of plant origin including fruit and vegetables (2), and in particular Article 7 thereof,
   Having regard to Council Directive 91/414/EEC of 15 July 1991 concerning the placing of plant protection products on the market (3), and in particular Article 4(1)(f) thereof,
   Whereas:

               (1)

               The following existing active substances have been included in Annex I to Directive 91/414/EEC: maleic hydrazide by Commission Directive 2003/31/EC (4); propyzamide by Commission Directive 2003/39/EC (5); and mecoprop and mecoprop-p by Commission Directive 2003/70/EC (6).

               (2)

               The new active substances isoxaflutole, trifloxystrobin, carfentrazone-ethyl and fenamidone were included in Annex I to Directive 91/414/EEC by Commission Directive 2003/68/EC (7).

               (3)

               The inclusion in Annex I to Directive 91/414/EEC of the active substances concerned was based on the assessment of the information submitted concerning the proposed use. Information relating to this use has been submitted by certain Member States in accordance with Article 4(1)(f) of Directive 91/414/EEC. The information available has been reviewed and is sufficient to allow certain maximum residue levels (MRLs) to be fixed.

               (4)

               Where no Community MRL or provisional MRL exists, Member States are to establish a national provisional MRL in accordance with Article 4(1)(f) of Directive 91/414/EEC before plant protection products containing these active substances may be authorised.

               (5)

               Community MRLs and the levels recommended by the Codex Alimentarius are fixed and evaluated following similar procedures. There are a limited number of Codex MRLs for maleic hydrazide. There are already Community MRLs in Directive 90/642/EEC for: maleic hydrazide, (Council Directive 93/58/EC) (8) and in Directives 86/362/EEC and 90/642/EEC for: propyzamide (Council Directives 96/32/EC (9) and 96/33/EC (10)). These have been considered when setting the MRLs concerned by the adaptations made by this Directive. Codex MRLs that will be recommended for withdrawal in the near future were not taken into account. The MRLs based on Codex MRLs having been evaluated in the light of the risks for the consumers. No risk was established when using the toxicological end points based on the studies available to the Commission.

               (6)

               With respect to the inclusion in Annex I to Directive 91/414/EEC of the active substances concerned, the related technical and scientific evaluations were finalised in the form of Commission review reports. The assessment reports for those substances mentioned were finalised on the dates as mentioned in the Commission Directives cited in Recitals 1 and 2. These reports fixed the acceptable daily intake (ADI) and if necessary, the acute reference dose (ARfD) for the substances concerned. The exposure of consumers of food products treated with the active substance concerned has been assessed and evaluated in accordance with Community procedures. Account has also been taken of guidelines published by the World Health Organisation (11) and the opinion of the Scientific Committee for Plants (12) on the methodology employed. It is concluded that MRLs proposed will not lead to those ADIs or ARfD being exceeded.

               (7)

               In order to ensure that the consumer is adequately protected from exposure to residues resulting from unauthorised uses of plant protection products, provisional MRLs should be set for the relevant product/pesticide combinations at the lower limit of analytical determination.

               (8)

               The setting at Community level of such provisional MRLs does not prevent the Member States from establishing provisional MRLs for the substances concerned in accordance with Article 4(1)(f) of Directive 91/414/EEC and Annex VI thereto. It is considered that a period of four years is sufficient to permit further uses of the active substance concerned. The provisional MRL should then become definitive.

               (9)

               It is therefore necessary to add or replace, all of the pesticide residues arising from the use of these plant protection products to the Annexes to Directives 86/362/EEC and 90/642/EEC to allow for proper surveillance and control of the prohibition of their uses and to protect the consumer. Where MRLs have already been defined in the annexes to those directives it is appropriate to modify them. Where MRLs have not been defined until now, it is appropriate to set them for the first time.

               (10)

               Directives 86/362/EEC and 90/642/EEC should therefore be amended accordingly.

               (11)

               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
   Directive 86/362/EEC is amended as follows:

               (a)

               in Part A of Annex II the maximum pesticide residue levels for isoxaflutole, trifloxystrobin, carfentrazone-ethyl, mecoprop, mecoprop-p, maleic hydrazide and fenamidone as shown in Annex I to this Directive are added;

               (b)

               in Part A of Annex II the maximum pesticide residue levels for propyzamide are replaced by those as shown in Annex II to this Directive.

         Article 2
   Directive 90/642/EEC is amended as follows:

               (a)

               in Annex II the maximum pesticide residue levels for isoxaflutole, trifloxystrobin, carfentrazone-ethyl, mecoprop, mecoprop-p and fenamidone as shown in Annex III to this Directive are added.

               (b)

               in Annex II the maximum pesticide residue levels for propyzamide and maleic hydrazide are replaced by those as shown in Annex IV to this Directive.

         Article 3
   1.   Member States shall adopt and publish, by 4 December 2005 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 4 December 2006.
   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 4
   This Directive shall enter into force on the twentieth day following its publication in the Official Journal of the European Union.

   Article 5
   This Directive is addressed to the Member States.

      Done at Brussels, 3 June 2005.

            For the Commission

         Markos KYPRIANOU

            Member of the Commission

      (1)  OJ L 221, 7.8.1986, p. 37. Directive as last amended by Commission Directive 2004/61/EC (OJ L 127, 29.4.2004, p. 81).

      (2)  OJ L 350, 14.12.1990, p. 71. Directive as last amended by Commission Directive 2004/115/EC (OJ L 374, 22.12.2004, p. 64).

      (3)  OJ L 230, 19.8.1991, p. 1. Directive as last amended by Commission Directive 2005/34/EC (OJ L 125, 18.5.2005, p. 5).

      (4)  OJ L 101, 23.4.2003, p. 3.

      (5)  OJ L 124, 20.5.2003, p. 30.

      (6)  OJ L 184, 23.7.2003, p. 9.

      (7)  OJ L 177, 16.7.2003, p. 12.

      (8)  OJ L 211, 23.8.1993, p. 6.

      (9)  OJ L 144, 18.6.1996, p. 12.

      (10)  OJ L 144, 18.6.1996, p. 35.

      (11)  Guidelines for predicting dietary intake of pesticide residues (revised), prepared by the GEMS/Food Programme in collaboration with the Codex Committee on Pesticide Residues, published by the World Health Organisation 1997 (WHO/FSF/FOS/97.7).

      (12)  Opinion of the Scientific Committee on Plants regarding questions relating to amending the annexes to Council Directives 86/362/EEC, 86/363/EEC and 90/642/EEC (Opinion expressed by the Scientific Committee on Plants, 14 July 1998) (http://europa.eu.int/comm/food/fs/sc/index_en.html).
   ANNEX I

               Maximum levels (mg/kg)

               Pesticide residues

               Individual products to which the MRLs apply

               Isoxaflutole (sum of isoxaflutole, RPA 202248 and RPA 203328, expressed as isoxaflutole) (1)

               0,05 (2)
                   (3)

               CEREALS
               Barley, Buckwheat, Maize, Millet, Oats, Rice, Rye, Sorghum, Triticale, Wheat, other Cereals

               Trifloxystrobin

               0,3 (3) Barley
               0,05 (3) Rye
               0,05 (3) Triticale, Wheat
               0,02 (2)
                   (3) other Cereals

               Carfentrazone-ethyl (determined as carfentrazone and expressed as carfentrazone-ethyl)

               0,05 (2)
                   (3)

               CEREALS
               Barley, Buckwheat, Maize, Millet, Oats, Rice, Rye, Sorghum, Triticale, Wheat, other Cereals

               Fenamidone

               0,02 (2)
                   (3)

               CEREALS
               Barley, Buckwheat, Maize, Millet, Oats, Rice, Rye, Sorghum, Triticale, Wheat, other Cereals

               Mecoprop (sum of mecoprop-p and mecoprop expressed as mecoprop)

               0,05 (2)
                   (3)

               CEREALS
               Barley, Buckwheat, Maize, Millet, Oats, Rice, Rye, Sorghum, Triticale, Wheat, other Cereals

               Maleic hydrazide

               0,2 (2)
                   (3)

               CEREALS
               Barley, Buckwheat, Maize, Millet, Oats, Rice, Rye, Sorghum, Triticale, Wheat, other Cereals

      (1)  RPA 202248 is 2-cyano-3-cyclopropyl-1-(2-methylsulfonyl-4-trifluoromethylphenyl) propane-1,3-dione. RPA 203328 is 2-methanesulfonyl-4-trifluoromethylbenzoic acid.

      (2)  Indicates lower limit of analytical determination.

      (3)  Indicates provisional maximum residue level in accordance with Article 4(1)(f) of Directive 91/414/EEC: unless amended, this level will become definitive with effect from 24 June 2009.
   ANNEX II

               Maximum levels mg/kg

               Pesticide residues

               Individual products to which the MRLs apply

               Propyzamide

                0,02 (1)
                   (2)

               CEREALS
               Barley, Buckwheat, Maize, Millet, Oats, Rice, Rye, Sorghum, Triticale, Wheat, other Cereals

      (1)  Indicates lower limit of analytical determination.

      (2)  Indicates provisional maximum residue level in accordance with Article 4(1)(f) of Directive 91/414/EEC: unless amended, this level will become definitive with effect from 24 June 2009.
   ANNEX III

               Pesticide residues and maximum residue levels (mg/kg)

               Groups and examples of individual products to which the MRLs apply

               Isoxaflutole (sum of isoxaflutole, RPA 202248 and RPA 203328, expressed as isoxaflutole) (1)

               Trifloxystrobin

               Carfentrazone-ethyl (determined as carfentrazone and expressed as carfentrazone-ethyl)

               Fenamidone

               Mecoprop (sum of mecoprop-p and mecoprop expressed as mecoprop)

                           1.

                           Fruit, fresh, dried or uncooked, preserved by freezing, not containing added sugar; nuts

               0,05 (2)
                   (3)

               0,01 (2)
                   (3)

               0,05 (2)
                   (3)

                           (i)

                           CITRUS FRUIT

               0,3 (3)

               0,02 (2)
                   (3)

               Grapefruit

               Lemons

               Limes

               Mandarins (including clementines and other hybrids)

               Oranges

               Pomelos

               Others

                           (ii)

                           TREE NUTS (shelled or unshelled)

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

               Almonds

               Brazil nuts

               Cashew nuts

               Chestnuts

               Coconuts

               Hazelnuts

               Macadamia

               Pecans

               Pine nuts

               Pistachios

               Walnuts

               Others

                           (iii)

                           POME FRUIT

               0,5 (3)

               0,02 (2)
                   (3)

               Apples

               Pears

               Quinces

               Others

                           (iv)

                           STONE FRUIT

               0,02 (2)
                   (3)

               Apricots

               1 (3)

               Cherries

               1 (3)

               Peaches (including nectarines and similar hybrids)

               1 (3)

               Plums

               Others

               0,02 (2)
                   (3)

                           (v)

                           BERRIES AND SMALL FRUIT

                           (a)

                           Table and wine grapes

               5 (3)

               0,5 (3)

               Table grapes

               Wine grapes

                           (b)

                           Strawberries (other than wild)

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

                           (c)

                           Cane fruit (other than wild)

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

               Blackberries

               Dewberries

               Loganberries

               Raspberries

               Others

                           (d)

                           Other small fruit and berries (other than wild)

               0,02 (2)
                   (3)

               Bilberries

               Cranberries

               Currants (red, black and white)

               1 (3)

               Gooseberries

               1 (3)

               Others

               0,02 (2)
                   (3)

                           (e)

                           Wild berries and wild fruit

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

                           (vi)

                           MISCELLANEOUS

               0,02 (2)
                   (3)

               Avocados

               Bananas

               0,05 (3)

               Dates

               Figs

               Kiwi

               Kumquats

               Litchis

               Mangoes

               Olives

               Passion fruit

               Pineapples

               Papaya

               Others

               0,02 (2)
                   (3)

                           2.

                           Vegetables, fresh or uncooked, frozen or dry

               0,05 (2)
                   (3)

               0,01 (2)
                   (3)

               0,05 (2)
                   (3)

                           (i)

                           ROOT AND TUBER VEGETABLES

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

               Beetroot

               Carrots

               Celeriac

               Horseradish

               Jerusalem artichokes

               Parsnips

               Parsley root

               Radishes

               Salsify

               Sweet potatoes

               Swedes

               Turnips

               Yam

               Others

                           (ii)

                           BULB VEGETABLES

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

               Garlic

               Onions

               Shallots

               Spring onions

               Others

                           (iii)

                           FRUITING VEGETABLES

                           (a)

                           Solanacea

               Tomatoes

               0,5 (3)

               0,5 (3)

               Peppers

               Aubergines

               Others

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

                           (b)

                           Cucurbits — edible peel

               0,2 (3)

               0,02 (2)
                   (3)

               Cucumbers

               Gherkins

               Courgettes

               Others

                           (c)

                           Cucurbits — inedible peel

               Melons

               0,3 (3)

               0,1 (3)

               Squashes

               Watermelons

               Others

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

                           (d)

                           Sweet corn

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

                           (iv)

                           BRASSICA VEGETABLES

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

                           (a)

                           Flowering brassica

               Broccoli

               Cauliflower

               Others

                           (b)

                           Head brassica

               Brussels sprouts

               Head cabbage

               Others

                           (c)

                           Leafy brassica

               Chinese cabbage

               Kale

               Others

                           (d)

                           Kohlrabi

                           (v)

                           LEAF VEGETABLES AND FRESH HERBS

               0,02 (2)
                   (3)

                           (a)

                           Lettuce and similar

               2 (3)

               Cress

               Lamb's lettuce

               Lettuce

               Scarole

               Others

                           (b)

                           Spinach and similar

               0,02 (2)
                   (3)

               Spinach

               Beet leaves (chard)

               Others

                           (c)

                           Watercress

               0,02 (2)
                   (3)

                           (d)

                           Witloof

               0,02 (2)
                   (3)

                           (e)

                           Herbs

               0,02 (2)
                   (3)

               Chervil

               Chives

               Parsley

               Celery leaves

               Others

                           (vi)

                           LEGUME VEGETABLES (fresh)

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

               Beans (with pods)

               Beans (without pods)

               Peas (with pods)

               Peas (without pods)

               Others

                           (vii)

                           STEM VEGETABLES (fresh)

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

               Asparagus

               Cardoons

               Celery

               Fennel

               Globe artichokes

               Leek

               Rhubarb

               Others

                           (viii)

                           FUNGI

               0,02 (2)
                   (3)

               0,02 (2)
                   (3)

                           (a)

                           Cultivated mushrooms

                           (b)

                           Wild mushrooms

                           3.

                           Pulses

               0,05 (2)
                   (3)

               0,02 (2)
                   (3)

               0,01 (2)
                   (3)

               0,02 (2)
                   (3)

               0,05 (2)
                   (3)

               Beans

               Lentils

               Peas

               Others

                           4.

                           Oil seed

               0,1 (2)
                   (3)

               0,05 (2)
                   (3)

               0,02 (2)
                   (3)

               0,05 (2)
                   (3)

               0,05 (2)
                   (3)

               Linseed

               Peanuts

               Poppy seeds

               Sesame seeds

               Sunflower seed

               Rape seed

               Soya bean

               Mustard seed

               Cotton seed

               Others

                           5.

                           Potatoes

               0,05 (2)
                   (3)

               0,02 (2)
                   (3)

               0,01 (2)
                   (3)

               0,02 (2)
                   (3)

               0,05 (2)
                   (3)

               Early potatoes

               Ware potatoes

                           6.

                           Tea (leaves and stems, dried, fermented or otherwise, from the leaves of Camellia sinensis)

               0,1 (2)
                   (3)

               0,05 (2)
                   (3)

               0,02 (2)
                   (3)

               0,05 (2)
                   (3)

               0,1 (2)
                   (3)

                           7.

                           Hops (dried), including hop pellets and unconcentrated powder

               0,1 (2)
                   (3)

               30 (3)

               0,02 (2)
                   (3)

               0,05 (2)
                   (3)

               0,1 (2)
                   (3)

      (1)  RPA 202248 is 2-cyano-3-cyclopropyl-1-(2-methylsulfonyl-4-trifluoromethylphenyl) propane-1,3-dione. RPA 203328 is 2-methanesulfonyl-4-trifluoromethylbenzoic acid.

      (2)  Indicates lower limit of analytical determination.

      (3)  Indicates provisional maximum residue level in accordance with Article 4(1)(f) of Directive 91/414/EEC: unless amended, this level will become definitive with effect from 24 June 2009.
   ANNEX IV

               Groups and examples of individual products to which the MRLs apply

               Propyzamide

               Maleic hydrazide

                           1.

                           Fruit, fresh, dried or uncooked, preserved by freezing, not containing added sugar; nuts

               0,02 (1)
                   (2)

               0,2 (1)
                   (2)

                           (i)

                           CITRUS FRUIT

               Grapefruit

               Lemons

               Limes

               Mandarins (including clementines and other hybrids)

               Oranges

               Pomelos

               Others

                           (ii)

                           TREE NUTS (shelled or unshelled)

               Almonds

               Brazil nuts

               Cashew nuts

               Chestnuts

               Coconuts

               Hazelnuts

               Macadamia

               Pecans

               Pine nuts

               Pistachios

               Walnuts

               Others

                           (iii)

                           POME FRUIT

               Apples

               Pears

               Quinces

               Others

                           (iv)

                           STONE FRUIT

               Apricots

               Cherries

               Peaches (including nectarines and similar hybrids)

               Plums

               Others

                           (v)

                           BERRIES AND SMALL FRUIT

                           (a)

                           Table and wine grapes

               Table grapes

               Wine grapes

                           (b)

                           Strawberries (other than wild)

                           (c)

                           Cane fruit (other than wild)

               Blackberries

               Dewberries

               Loganberries

               Raspberries

               Others

                           (d)

                           Other small fruit and berries (other than wild)

               Bilberries

               Cranberries

               Currants (red, black and white)

               Gooseberries

               Others

                           (e)

                           Wild berries and wild fruit

                           (vi)

                           MISCELLANEOUS

               Avocados

               Bananas

               Dates

               Figs

               Kiwi

               Kumquats

               Litchis

               Mangoes

               Olives

               Passion fruit

               Pineapples

               Papaya

               Others

                           2.

                           Vegetables, fresh or uncooked, frozen or dry

                           (i)

                           ROOT AND TUBER VEGETABLES

               0,02 (1)
                   (2)

               0,2 (1)
                   (2)

               Beetroot

               Carrots

               Celeriac

               Horseradish

               Jerusalem artichokes

               Parsnips

               Parsley root

               Radishes

               Salsify

               Sweet potatoes

               Swedes

               Turnips

               Yam

               Others

                           (ii)

                           BULB VEGETABLES

               0,02 (1)
                   (2)

               Garlic

               15 (2)

               Onions

               15 (2)

               Shallots

               15 (2)

               Spring onions

               Others

               0,2 (1)
                   (2)

                           (iii)

                           FRUITING VEGETABLES

               0,02 (1)
                   (2)

               0,2 (1)
                   (2)

                           (a)

                           Solanacea

               Tomatoes

               Peppers

               Aubergines

               Others

                           (b)

                           Cucurbits — edible peel

               Cucumbers

               Gherkins

               Courgettes

               Others

                           (c)

                           Cucurbits — inedible peel

               Melons

               Squashes

               Watermelons

               Others

                           (d)

                           Sweet corn

                           (iv)

                           BRASSICA VEGETABLES

               0,02 (1)
                   (2)

               0,2 (1)
                   (2)

                           (a)

                           Flowering brassica

               Broccoli

               Cauliflower

               Others

                           (b)

                           Head brassica

               Brussels sprouts

               Head cabbage

               Others

                           (c)

                           Leafy brassica

               Chinese cabbage

               Kale

               Others

                           (d)

                           Kohlrabi

                           (v)

                           LEAF VEGETABLES AND FRESH HERBS

               0,2 (1)
                   (2)

                           (a)

                           Lettuce and similar

               1 (2)

               Cress

               Lamb's lettuce

               Lettuce

               Scarole

               Others

                           (b)

                           Spinach and similar

               0,02 (1)
                   (2)

               Spinach

               Beet leaves (chard)

               Others

                           (c)

                           Watercress

               0,02 (1)
                   (2)

                           (d)

                           Witloof

               0,02 (1)
                   (2)

                           (e)

                           Herbs

               1 (2)

               Chervil

               Chives

               Parsley

               Celery leaves

               Others

                           (vi)

                           LEGUME VEGETABLES (fresh)

               0,02 (1)
                   (2)

               0,2 (1)
                   (2)

               Beans (with pods)

               Beans (without pods)

               Peas (with pods)

               Peas (without pods)

               Others

                           (vii)

                           STEM VEGETABLES (fresh)

               0,02 (1)
                   (2)

               0,2 (1)
                   (2)

               Asparagus

               Cardoons

               Celery

               Fennel

               Globe artichokes

               Leek

               Rhubarb

               Others

                           (viii)

                           FUNGI

               0,02 (1)
                   (2)

               0,2 (1)
                   (2)

                           (a)

                           Cultivated mushrooms

                           (b)

                           Wild mushrooms

                           3.

                           Pulses

               0,02 (1)
                   (2)

               0,2 (1)
                   (2)

               Beans

               Lentils

               Peas

               Others

                           4.

                           Oil seed

               0,05 (1)
                   (2)

               0,5 (1)
                   (2)

               Linseed

               Peanuts

               Poppy seeds

               Sesame seeds

               Sunflower seed

               Rape seed

               Soya bean

               Mustard seed

               Cotton seed

               Others

                           5.

                           Potatoes

               0,02 (1)
                   (2)

               50 (3)

               Early potatoes

               Ware potatoes

                           6.

                           Tea (leaves and stems, dried, fermented or otherwise, from the leaves of Camellia sinensis)

               0,05 (1)
                   (2)

               0,5 (1)
                   (2)

                           7.

                           Hops (dried), including hop pellets and unconcentrated powder

               0,05 (1)
                   (2)

               0,5 (1)
                   (2)

      (1)  Indicates lower limit of analytical determination.

      (2)  Indicates provisional maximum residue level in accordance with Article 4(1)(f) of Directive 91/414/EEC: unless amended, this level will become definitive with effect from 24 June 2009.

      (3)  Potato MRL subject to review of outstanding data requirements 18 months from the date of publication.


title: Commission Directive 2004/95/EC of 24 September 2004 amending Council Directive 90/642/EEC as regards the maximum residues levels of bifenthrin and famoxadone fixed therein(Text with EEA relevance)

text:
               28.9.2004

               EN

               Official Journal of the European Union

               L 301/42

      COMMISSION DIRECTIVE 2004/95/EC
   of 24 September 2004
   amending Council Directive 90/642/EEC as regards the maximum residues levels of bifenthrin and famoxadone fixed therein
   (Text with EEA relevance)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Council Directive 90/642/EEC of 27 November 1990 on the fixing of maximum levels for pesticide residues in and on certain products of plant origin including fruit and vegetables (1), and in particular Article 7 thereof,
   Having regard to Council Directive 91/414/EEC of 15 July 1991 concerning the placing of plant protection products on the market (2), and in particular Article 4(1)(f) thereof,
   Whereas:

               (1)

               In accordance with Directive 91/414/EEC, authorisations of plant protection products for use on specific crops are the responsibility of the Member States. Such authorisations are required to be based on the evaluation of effects on human and animal health and influence on the environment. Elements to be taken into account in such evaluations include operator and bystander exposure and impact on the terrestrial, aquatic and aerial environments, as well as impact on humans and animals through consumption of residues on treated crops.

               (2)

               Maximum residue levels (MRLs) reflect the use of minimum quantities of pesticides to achieve effective protection of plants, applied in such a manner that the amount of residue is the smallest practicable and is toxicologically acceptable, in particular in terms of estimated dietary intake.

               (3)

               MRLs for pesticides should be kept under review. They may be changed to take account of new uses, new information and data.

               (4)

               MRLs are fixed at the lower limit of analytical determination where authorised uses of plant protection products do not result in detectable levels of pesticide residue in or on the food product, or where there are no authorised uses, or where uses which have been authorised by Member States have not been supported by the necessary data, or where uses in third countries resulting in residues in or on food products which may enter into circulation in the Community market have not been supported with such necessary data.

               (5)

               Information on new or changed uses of certain pesticides covered by Directive 90/642/EEC has been notified to the Commission. This concerns bifenthrin, for which MRLs were set by Commission Directive 2002/79/EC (3) and famoxadone for which MRLs were set by Commission Directive 2003/60/EC (4).

               (6)

               The lifetime exposure of consumers to these pesticides via food products that may contain residues of these pesticides has been assessed and evaluated in accordance with the procedures and practices used within the Community, taking account of guidelines published by the World Health Organisation (5). It has been calculated that the MRLs concerned will ensure that the acceptable daily intakes are not exceeded.

               (7)

               In the case of famoxadone, for which an acute reference (ARfD) dose exists, the acute exposure of consumers via each of the food products that may contain residues of these pesticides has been assessed and evaluated in accordance with the procedures and practices currently used within the European Community, taking account of guidelines published by the World Health Organisation. The opinions of the Scientific Committee for Plants, in particular advice and recommendations concerning the protection of consumers from food products treated with pesticides, have been taken into account. The intake assessment of famoxadone shows, that by setting the MRLs concerned, the ARfD will not be exceeded. In the case of bifenthrin, an assessment of the available information has shown that no ARfD is required and that therefore a short-term assessment is not needed.

               (8)

               Therefore it is appropriate to fix new maximum levels for residues of those pesticides.

               (9)

               Directive 90/642/EEC should therefore be amended accordingly.

               (10)

               The setting or modification at Community level of provisional MRLs does not prevent the Member States from establishing provisional MRLs for famoxadone in accordance with Article 4(1)(f) of Directive 91/414/EEC and Annex VI thereto. It is considered that a period of four years is sufficient to permit further uses of the active substance concerned. The provisional MRL should then become definitive.

               (11)

               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
   The maximum pesticide residue levels for bifenthrin and famoxadone in Annex II to Directive 90/642/EEC are replaced by those in the Annex to this Directive.
   Article 2
   1.   Member States shall adopt and publish, by 25 March 2005 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 these provisions from 26 March 2005.
   When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
   2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
   Article 3
   This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
   Article 4
   This Directive is addressed to the Member States.

      Done at Brussels, 24 September 2004.

            For the Commission

         David BYRNE

            Member of the Commission

      (1)  OJ L 350, 14.12.1990, p. 71. Directive as last amended by Commission Directive 2004/61/EC (OJ L 127, 29.4.2004, p. 81).

      (2)  OJ L 230, 19.8.1991, p. 1. Directive as last amended by Commission Directive 2004/71/EC (OJ L 127, 29.4.2004, p. 104).

      (3)  OJ L 291, 28.10.2002, p. 1.

      (4)  OJ L 155, 24.06.2003, p. 15.

      (5)  Guidelines for predicting dietary intake of pesticide residues (revised), prepared by the GEMS/Food Programme in collaboration with the Codex Committee on Pesticide Residues, published by the World Health Organisation 1997 (WHO/FSF/FOS/97.7).

      ANNEX

                  ‘Groups and examples of individual products to which the MRLs would apply

                  Pesticide residue and maximum residue level (mg/kg)

                  Bifenthrin

                  Famoxadone

            1.   Fruit, fresh, dried or uncooked, preserved by freezing, not containing added sugar; nuts

                              (i)

                              CITRUS FRUIT

                  0,1

                  0,02 (1)
                      (2)

                  Grapefruit

                  Lemons

                  Limes

                  Mandarins (including clementines and other hybrids)

                  Oranges

                  Pomelos

                  Others

                              (ii)

                              TREE NUTS (shelled or unshelled)

                  0,05 (1)

                  0,02 (1)
                      (2)

                  Almonds

                  Brazil nuts

                  Cashew nuts

                  Chestnuts

                  Coconuts

                  Hazelnuts

                  Macadamia

                  Pecans

                  Pine nuts

                  Pistachios

                  Walnuts

                  Others

                              (iii)

                              POME FRUIT

                  0,3

                  0,02 (1)
                      (2)

                  Apples

                  Pears

                  Quinces

                  Others

                              (iv)

                              STONE FRUIT

                  0,2

                  0,02 (1)
                      (2)

                  Apricots

                  Cherries

                  Peaches (including nectarines and similar hybrids)

                  Plums

                  Others

                              (v)

                              BERRIES & SMALL FRUIT

                              (a)

                              Table and wine grapes

                  0,2

                  2 (2)

                  Table grapes

                  Wine grapes

                              (b)

                              Strawberries (other than wild)

                  0,5

                  0,02 (1)
                      (2)

                              (c)

                              Cane fruit (other than wild)

                  0,02 (1)
                      (2)

                  Blackberries

                  0,3

                  Dewberries

                  Loganberries

                  Raspberries

                  0,3

                  Others

                  0,05 (1)

                              (d)

                              Other small fruit and berries (other than wild)

                  0,05 (1)

                  0,02 (1)
                      (2)

                  Bilberries

                  Cranberries

                  Currants (red, black and white)

                  Gooseberries

                  Others

                              (e)

                              Wild berries and wild fruit

                  0,05 (1)

                  0,02 (1)
                      (2)

                              (vi)

                              MISCELLANEOUS

                  0,02 (1)
                      (2)

                  Avocados

                  Bananas

                  0,1

                  Dates

                  Figs

                  Kiwifruit

                  Kumquats

                  Lychees

                  Mangoes

                  Olives

                  Passion fruit

                  Pineapples

                  Pomegranate

                  Others

                  0,05 (1)

            2.   Vegetables, fresh or uncooked, frozen or dry

                              (i)

                              ROOT AND TUBER VEGETABLES

                  0,05 (1)

                  0,02 (1)
                      (2)

                  Beetroot

                  Carrots

                  Celeriac

                  Horseradish

                  Jerusalem artichokes

                  Parsnips

                  Parsley root

                  Radishes

                  Salsify

                  Sweet potatoes

                  Swedes

                  Turnips

                  Yam

                  Others

                              (ii)

                              BULB VEGETABLES

                  0,05 (1)

                  0,02 (1)
                      (2)

                  Garlic

                  Onions

                  Shallots

                  Spring onions

                  Others

                              (iii)

                              FRUITING VEGETABLES

                              (a)

                              Solanacea

                  0,2

                  Tomatoes

                  1 (2)

                  Peppers

                  Aubergines

                  0,2 (2)

                  Others

                  0,02 (1)
                      (2)

                              (b)

                              Cucurbits - edible peel

                  0,1

                  0,2 (2)

                  Cucumbers

                  Gherkins

                  Courgettes

                  Others

                              (c)

                              Cucurbits-inedible peel

                  0,05 (1)

                  Melons

                  0,3 (2)

                  Squashes

                  Watermelons

                  Others

                  0,02 (1)
                      (2)

                              (d)

                              Sweet corn

                  0,05 (1)

                  0,02 (1)
                      (2)

                              (iv)

                              BRASSICA VEGETABLES

                  0,02 (1)
                      (2)

                              (a)

                              Flowering brassica

                  0,2

                  Broccoli (including Calabrese)

                  Cauliflower

                  Others

                              (b)

                              Head brassica

                  1

                  Brussels sprouts

                  Head cabbage

                  Others

                              (c)

                              Leafy brassica

                  0,05 (1)

                  Chinese cabbage

                  Kale

                  Others

                              (d)

                              Kohlrabi

                  0,05 (1)

                              (v)

                              LEAF VEGETABLES & FRESH HERBS

                  0,02 (1)
                      (2)

                              (a)

                              Lettuce and similar

                  2

                  Cress

                  Lamb's lettuce

                  Lettuce

                  Scarole (broad-leaf endive)

                  Others

                              (b)

                              Spinach and similar

                  0,05 (1)

                  Spinach

                  Beet leaves (chard)

                  Others

                              (c)

                              Water cress

                  0,05 (1)

                              (d)

                              Witloof

                  0,05 (1)

                              (e)

                              Herbs

                  0,05 (1)

                  Chervil

                  Chives

                  Parsley

                  Celery leaves

                  Others

                              (vi)

                              LEGUME VEGETABLES (fresh)

                  0,02 (1)
                      (2)

                  Beans (with pods)

                  0,5

                  Beans (without pods)

                  Peas (with pods)

                  0,1

                  Peas (without pods)

                  Others

                  0,05 (1)

                              (vii)

                              STEM VEGETABLES (fresh)

                  0,05 (1)

                  0,02 (1)
                      (2)

                  Asparagus

                  Cardoons

                  Celery

                  Fennel

                  Globe artichokes

                  Leek

                  Rhubarb

                  Others

                              (viii)

                              FUNGI

                  0,05 (1)

                  0,02 (1)
                      (2)

                              (a)

                              Cultivated mushrooms

                              (b)

                              Wild mushrooms

                              3.

                              Pulses

                  0,05 (1)

                  0,02 (1)
                      (2)

                  Beans

                  Lentils

                  Peas

                  Others

                              4.

                              Oilseeds

                  0,1 (1)

                  0,05 (1)
                      (2)

                  Linseed

                  Peanuts

                  Poppy seed

                  Sesame seed

                  Sunflower seed

                  Rape seed

                  Soya bean

                  Mustard seed

                  Cotton seed

                  Others

                              5.

                              Potatoes

                  0,05 (1)

                  0,02 (1)
                      (2)

                  Early potatoes

                  Ware potatoes

                              6.

                                 Tea (dried leaves and stalks, fermented or other-wise, Camellia sinensis)

                  5

                  0,05 (1)
                      (2)

                              7.

                                 Hops (dried), including hop pellets and unconcentrated powder

                  10

                  0,05 (1)
                      (2)

         (1)  Indicates lower limit of analytical determination

         (2)  Indicates that the maximum residue level has been established provisionally in accordance with Article 4(1)(f) of Directive 91/414/EEC.’


title: Directive 2005/39/EC of the European Parliament and of the Council of 7 September 2005 amending Council Directive 74/408/EEC relating to motor vehicles with regard to the seats, their anchorages and head restraints   (Text with EEA relevance)

text:
               30.9.2005

               EN

               Official Journal of the European Union

               L 255/143

      DIRECTIVE 2005/39/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

   of 7 September 2005
   amending Council Directive 74/408/EEC relating to motor vehicles with regard to the seats, their anchorages and head restraints
   (Text with EEA relevance)
   THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 95 thereof,
   Having regard to the proposal from the Commission,
   Having regard to the opinion of the European Economic and Social Committee (1),
   Acting in accordance with the procedure laid down in Article 251 of the Treaty (2),
   Whereas:

               (1)

               Research has shown that the use of safety belts and restraint systems can substantially reduce the number of fatalities and the severity of injuries in the event of an accident, even one due to rollover. Fitting them in all categories of vehicles will certainly constitute an important step forward in bringing about an increase in road safety and a consequent saving of lives.

               (2)

               A substantial benefit to society can be attained if all vehicles are fitted with safety belts.

               (3)

               In its Resolution of 18 February 1986 on common measures to reduce road accidents, as part of the Community's programme for road safety (3), the European Parliament stressed the need for making the wearing of safety belts compulsory for all passengers, including children, except in public service vehicles. Therefore, a distinction has to be made between public service buses and other vehicles as regards the compulsory installation of safety belts and/or restraint systems.

               (4)

               Pursuant to Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers (4), the Community type-approval system has only been implemented for all new vehicles of category M1 since 1 January 1998. Consequently, only vehicles of category M1 type-approved after that date have to be fitted with seats, seat anchorages and head restraints complying with the provisions of Directive 74/408/EEC (5).

               (5)

               Until the Community type-approval system is extended to all categories of vehicles, the installation of seats and seat anchorages compatible with the installation of seat belt anchorages should be required, in the interests of road safety, in vehicles belonging to categories other than M1.

               (6)

               Directive 74/408/EEC already provides for all technical and administrative provisions allowing the type-approval of vehicles of categories other than M1. Therefore, the Member States do not need to introduce further provisions.

               (7)

               Since the entry into force of Commission Directive 96/37/EC of 17 June 1996 adapting to technical progress Council Directive 74/408/EEC (6), several Member States have already made compulsory the provisions contained therein in respect of certain categories of vehicles other than M1. Manufacturers and their suppliers have thus developed the appropriate technology.

               (8)

               Research has shown that it is not possible to provide side-facing seats with safety belts ensuring the same level of safety to the occupants as front-facing seats. For safety reasons, it is necessary to ban those seats in certain categories of vehicles.

               (9)

               The provisions allowing side-facing seats with two-point belts in certain classes of vehicle of category M3 should be of a temporary nature, pending the entry into force of Community legislation recasting Directive 70/156/EEC and extending Community type-approval to all vehicles, including vehicles of category M3.

               (10)

               Directive 74/408/EEC should be amended accordingly.

               (11)

               Since the objective of this Directive, namely the improvement of road safety by making compulsory the fitting of safety belts in certain categories of vehicles, cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale of the action, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective,

         HAVE ADOPTED THIS DIRECTIVE:
   Article 1
   Amendments to Directive 74/408/EEC
   Directive 74/408/EEC is hereby amended as follows:

               1.

               Article 1 shall be amended as follows:

                           (a)

                           the following subparagraph shall be added to paragraph 1:
                           ‘Vehicles of category M2 and M3 shall be subdivided into classes as defined in section 2 of Annex I to Directive 2001/85/EC of the European Parliament and of the Council of 20 November 2001 relating to special provisions for vehicles used for the carriage of passengers comprising more than eight seats in addition to the driver's seat (7).

                           (b)

                           paragraph 2 shall be replaced by the following:
                           ‘2.   This Directive shall not apply to rearward-facing seats.’

               2.

               The following Article shall be inserted:
               ‘Article 3a
               1.   The installation of side-facing seats shall be prohibited in vehicles of categories M1, N1, M2 (of class III or B) and M3 (of class III or B).
               2.   Paragraph 1 shall not apply to ambulances or to vehicles listed in the first indent of Article 8(1) of Directive 70/156/EEC.
               3.   Paragraph 1 shall further not apply to vehicles of category M3 (of class III or B) of a technically permissible maximum laden mass exceeding 10 tonnes in which side-facing seats are grouped together at the rear of the vehicle to form an integrated saloon of up to 10 seats. Such side-facing seats shall be fitted with, at least, a head restraint and a two-point belt with retractor type-approved in accordance with Council Directive 77/541/EEC (8). The anchorages for their safety belts shall comply with Council Directive 76/115/EEC (9).
               This exemption shall have effect for five years from 20 October 2005. It may be extended if reliable accident statistics are available and there has been further development of restraint systems.

               3.

               Annex II shall be amended as follows:

                           (a)

                           Point 1.1 shall be replaced by the following:

                                       ‘1.1.

                                       The requirements of this Annex do not apply to rearward-facing seats or to any head restraint fitted to such seats.’

                           (b)

                           Point 2.3 shall be replaced by the following:

                                       ‘2.3.

                                       “Seat” means a structure which may or may not be integral with the vehicle structure, complete with trim, intended to seat one adult person. The term covers both an individual seat or part of a bench seat intended to seat one person.

                                 Depending on its orientation, a seat is defined as follows:

                                       2.3.1.

                                       “Forward-facing seat” means a seat which can be used whilst the vehicle is in motion and which faces towards the front of the vehicle in such a manner that the vertical plane of symmetry of the seat forms an angle of less than + 10o or - 10o with the vertical plane of symmetry of the vehicle;

                                       2.3.2.

                                       “Rearward-facing seat” means a seat which can be used whilst the vehicle is in motion and which faces towards the rear of the vehicle in such a manner that the vertical plane of symmetry of the seat forms an angle of less than + 10o or - 10o with the vertical plane of symmetry of the vehicle;

                                       2.3.3.

                                       “Side-facing seat” means a seat which, with regard to its alignment with the vertical plane of symmetry of the vehicle, does not meet either of the definitions given in 2.3.1 or 2.3.2 above;’

                           (c)

                           Point 2.9 shall be deleted;

               4.

               In Annex III, point 2.5 shall be replaced by the following:

                           ‘2.5.

                           “Seat” means a structure likely to be anchored to the vehicle structure, including its trim and attachment fittings, intended to be used in a vehicle and to seat one or more adult persons.

                     Depending on its orientation, a seat is defined as follows:

                           2.5.1.

                           “Forward-facing seat” means a seat which can be used whilst the vehicle is in motion and which faces towards the front of the vehicle in such a manner that the vertical plane of symmetry of the seat forms an angle of less than + 10o or - 10o with the vertical plane of symmetry of the vehicle;

                           2.5.2.

                           “Rearward-facing seat” means a seat which can be used whilst the vehicle is in motion and which faces towards the rear of the vehicle in such a manner that the vertical plane of symmetry of the seat forms an angle of less than + 10o or - 10o with the vertical plane of symmetry of the vehicle;

                           2.5.3.

                           “Side-facing seat” means a seat which, with regard to its alignment with the vertical plane of symmetry of the vehicle, does not meet either of the definitions given in 2.5.1 or 2.5.2 above;’

               5.

               Annex IV shall be amended as follows:

                           (a)

                           Point 1.1 shall be replaced by the following:

                                       ‘1.1.

                                       The requirements set out in this Annex apply to vehicles of categories N1, N2 and N3 and to those of categories M2 and M3 not covered by the scope of Annex III. With the exception of the provisions of point 2.5, the requirements also apply to side-facing seats of all categories of vehicles.’

                           (b)

                           Point 2.4 shall be replaced by the following:

                                       ‘2.4.

                                       All seats which can be tipped forward or have fold-on backs must lock automatically in the normal position. This requirement does not apply to seats fitted in the wheelchair spaces of vehicles of category M2 or M3 of class I, II or A.’

         Article 2
   Implementation
   1.   As from 20 April 2006, with respect to seats, their anchorages and head restraints which comply with the requirements set out in this Directive, Member States shall not:

               (a)

               refuse to grant EC type-approval or national type-approval, in respect of a type of vehicle;

               (b)

               prohibit the registration, sale or entry into service of new vehicles.

         2.   As from 20 October 2006, with respect to seats, their anchorages and head restraints which do not comply with the requirements set out in this Directive, Member States shall, in respect of a new type of vehicle:

               (a)

               no longer grant EC type-approval;

               (b)

               refuse to grant national type-approval.

         3.   As from 20 October 2007, with respect to seats, their anchorages and head restraints which do not comply with the requirements set out in this Directive, Member States shall:

               (a)

               consider certificates of conformity which accompany new vehicles as no longer valid for the purpose of Article 7(1) of Directive 70/156/EEC;

               (b)

               refuse the registration, sale and entry into service of new vehicles, except where the provisions of Article 8(2) of Directive 70/156/EEC are invoked.

         Article 3
   Transposition
   1.   Member States shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive before 20 April 2006. They shall forthwith inform the Commission thereof.
   2.   They shall apply these measures from 21 April 2006.
   3.   When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
   4.   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 4
   Entry into force
   This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
   Article 5
   Addressees
   This Directive is addressed to the Member States.

      Done at Strasbourg, 7 September 2005.

            For the European Parliament

            The President

         J. BORRELL FONTELLES

            For the Council

            The President

         C. CLARKE

      (1)  OJ C 80, 30.3.2004, p. 6.

      (2)  Opinion of the European Parliament of 17 December 2003 (OJ C 91 E, 15.4.2004, p. 487), Council Common Position of 24 January 2005 (OJ C 111 E, 11.5.2005, p. 33), Position of the European Parliament of 26 May 2005 (not yet published in the Official Journal) and Council Decision of 12 July 2005.

      (3)  OJ C 68, 24.3.1986, p. 35.

      (4)  OJ L 42, 23.2.1970, p. 1. Directive as last amended by Commission Directive 2004/104/EC (OJ L 337, 13.11.2004, p. 13).

      (5)  OJ L 221, 12.8.1974, p. 1. Directive as last amended by the 2003 Act of Accession.

      (6)  OJ L 186, 25.7.1996, p. 28.

      (7)  OJ L 42, 13.2.2002, p. 1.’

      (8)  OJ L 220, 29.8.1977, p. 95. Directive as last amended by the 2003 Act of Accession.

      (9)  OJ L 24, 30.1.1976, p. 6. Directive as last amended by Commission Directive 96/38/EC (OJ L 187, 26.7.1996, p. 95).’


Avis juridique important

|

32003L0123

Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

Official Journal L 007 , 13/01/2004 P. 0041 - 0044

Council Directive 2003/123/ECof 22 December 2003amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member StatesTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 94 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) Directive 90/435/EEC(3) introduced common rules in relation to dividend payments and other profit distributions, which are intended to be neutral from the point of view of competition.(2) The objective of Directive 90/435/EEC is to exempt dividends and other profit distributions paid by subsidiary companies to their parent companies from withholding taxes and to eliminate double taxation of such income at the level of the parent company.(3) Experience gained in the implementation of Directive 90/435/EEC has revealed different ways in which that Directive might be improved and the beneficial effects of the common rules as adopted in 1990 extended.(4) Article 2 of Directive 90/435/EEC defines the companies falling within its scope. The Annex contains a list of companies to which the Directive applies. Certain forms of companies are not included in the list in the Annex, even though they are resident for tax purposes in a Member State and are subject to corporation tax there. The scope of Directive 90/435/EEC should therefore be extended to other entities which can carry out cross-border activities in the Community and which meet all the conditions laid down in that Directive.(5) On 8 October 2001 the Council adopted Regulation (EC) No 2157/2001 on the Statute for a European Company (SE)(4) and Directive 2001/86/EC supplementing the Statute for a European company with regard to the involvement of employees(5). Similarly, on 22 July 2003 the Council adopted Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society (SCE)(6) and Directive 2003/72/EC supplementing the Statute for a European Cooperative Society with regard to the involvement of employees(7). Since the SE is a public limited-liability company and since the SCE is a cooperative society, both similar in nature to other forms of company already covered by Directive 90/435/EEC, the SE and the SCE should be added to the list set out in the Annex to Directive 90/435/EEC.(6) The new entities to be included in the list are corporate taxpayers in their Member State of residence but some are considered on the basis of their legal characteristics to be transparent for tax purposes by other Member States. Member States treating non-resident corporate taxpayers as fiscally transparent on this basis should grant the appropriate tax relief in respect of revenue which forms part of the tax base of the parent company.(7) In order to extend the benefits of Directive 90/435/EEC, the threshold of the shareholding for one company to be considered a parent and the other as its subsidiary should be gradually lowered from 25 % to 10 %.(8) The payment of profit distributions to, and their receipt by, a permanent establishment of a parent company should give rise to the same treatment as that applying between a subsidiary and its parent. This should include the situation where a parent company and its subsidiary are in the same Member State and the permanent establishment is in another Member State. On the other hand, it appears that situations where the permanent establishment and the subsidiary are situated in the same Member State, can, without prejudice to the application of the Treaty principles, be dealt with on the basis of national legislation by the Member State concerned.(9) In relation to the treatment of permanent establishments Member States may need to determine the conditions and legal instruments in order to protect the national tax revenue and fend off circumvention of national laws, in accordance with the Treaty principles and taking into account internationally accepted tax rules.(10) When corporate groups are organised in chains of companies and profits are distributed through the chain of subsidiaries to the parent company, double taxation should be eliminated either by exemption or tax credit. In the case of tax credit the parent company should be able to deduct any tax paid by any of the subsidiaries in the chain provided that the requirements set out in Directive 90/435/EEC are met.(11) The transitional provisions are no longer applicable and should therefore be deleted.(12) Directive 90/435/EEC should therefore be amended accordingly,HAS ADOPTED THIS DIRECTIVE:Article 1Directive 90/435/EEC is hereby amended as follows:1. in Article 1(1) the following two indents shall be added:"- to distributions of profits received by permanent establishments situated in that State of companies of other Member States which come from their subsidiaries of a Member State other than that where the permanent establishment is situated,- to distributions of profits by companies of that State to permanent establishments situated in another Member State of companies of the same Member State of which they are subsidiaries."2. in Article 2, the current paragraph shall be numbered "1." and a new paragraph shall be added as follows:"2. For the purposes of this Directive the term 'permanent establishment' means a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on in so far as the profits of that place of business are subject to tax in the Member State in which it is situated by virtue of the relevant bilateral tax treaty or, in the absence of such a treaty, by virtue of national law."3. in Article 3, paragraph 1 shall be replaced by the following:"For the purposes of applying this Directive:(a) the status of parent company shall be attributed at least to any company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 20 % in the capital of a company of another Member State fulfilling the same conditions;such status shall also be attributed, under the same conditions, to a company of a Member State which has a minimum holding of 20 % in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State;from 1 January 2007 the minimum holding percentage shall be 15 %;from 1 January 2009 the minimum holding percentage shall be 10 %;(b) 'subsidiary' shall mean that company the capital of which includes the holding referred to in (a).";4. Article 4 shall be amended as follows:(a) Paragraph 1 shall be replaced by the following:"1. Where a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the State of the parent company and the State of its permanent establishment shall, except when the subsidiary is liquidated, either:- refrain from taxing such profits, or- tax such profits while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary meet the requirements provided for in Articles 2 and 3, up to the limit of the amount of the corresponding tax due."(b) The following paragraph 1a shall be inserted:"1 a. Nothing in this Directive shall prevent the State of the parent company from considering a subsidiary to be fiscally transparent on the basis of that State's assessment of the legal characteristics of that subsidiary arising from the law under which it is constituted and therefore from taxing the parent company on its share of the profits of its subsidiary as and when those profits arise. In this case the State of the parent company shall refrain from taxing the distributed profits of the subsidiary.When assessing the parent company's share of the profits of its subsidiary as they arise the State of the parent company shall either exempt those profits or authorise the parent company to deduct from the amount of tax due that fraction of the corporation tax related to the parent company's share of profits and paid by its subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary meet the requirements provided for in Articles 2 and 3, up to the limit of the amount of the corresponding tax due.";(c) In paragraph 3, the first subparagraph shall be replaced by the following:"Paragraphs 1 and 1a shall apply until the date of effective entry into force of a common system of company taxation."5. Article 5 shall be amended as follows:(a) Paragraph 1 shall be replaced by the following:"Profits which a subsidiary distributes to its parent company shall be exempt from withholding tax."(b) Paragraphs 2, 3 and 4 shall be deleted.;6. the Annex shall be replaced by the text in the Annex to this Directive.Article 21. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2005 at the latest.When Member States adopt such measures, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.2. Member States shall communicate to the Commission the text of the provisions of national law which they adopt in the field covered by this Directive, together with a table showing how the provisions of this Directive correspond to the national provisions adopted.Article 3This Directive shall enter into force on the 20th day following the day of its publication in the Official Journal of the European Union.Article 4This Directive is addressed to the Member States.Done at Brussels, 22 December 2003.For the CouncilThe PresidentA. Matteoli(1) Opinion delivered on 16 December 2003 (not yet published in the Official Journal).(2) Opinion delivered on 29 October 2003 (not yet published in the Official Journal).(3) OJ L 225, 20.8.1990, p. 6. Directive as last amended by the 1994 Act of Accession.(4) OJ L 294, 10.11.2001, p. 1.(5) OJ L 294, 10.11.2001, p. 22.(6) OJ L 207, 18.8.2003, p. 1.(7) OJ L 207, 18.8.2003, p. 25.ANNEXLIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)(a) companies under Belgian law known as "société anonyme"/"naamloze vennootschap","société en commandite par actions"/"commanditaire vennootschap op aandelen", "société privée à responsabilité limitée"/"besloten vennootschap met beperkte aansprakelijkheid", "société coopérative à responsabilité limitée"/"coöperatieve vennootschap met beperkte aansprakelijkheid", "société coopérative à responsabilité illimitée"/"coöperatieve vennootschap met onbeperkte aansprakelijkheid", "société en nom collectif"/"vennootschap onder firma", "société en commandite simple"/"gewone commanditaire vennootschap", public undertakings which have adopted one of the abovementioned legal forms, and other companies constituted under Belgian law subject to Belgian corporate tax;(b) companies under Danish law known as "aktieselskab" and "anpartsselskab". Other companies subject to tax under the Corporation Tax Act, insofar as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to "aktieselskaber";(c) companies under German law known as "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf Gegenseitigkeit", "Erwerbs- und Wirtschaftsgenossenschaft", "Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts", and other companies constituted under German law subject to German corporate tax;(d) companies under Greek law known as "αvώvυμη εταιρεία", "εταιρεία περιωρισμέvης ευθύvης (Ε.Π.Ε.)" and other companies constituted under Greek law subject to Greek corporate tax;(e) companies under Spanish law known as: "sociedad anónima", "sociedad comanditaria por acciones", "sociedad de responsabilidad limitada", public law bodies which operate under private law. Other entities constituted under Spanish law subject to Spanish corporate tax ("Impuesto sobre Sociedades");(f) companies under French law known as "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "sociétés par actions simplifiées", "sociétés d'assurances mutuelles", "caisses d'épargne et de prévoyance", "sociétés civiles" which are automatically subject to corporation tax, "coopératives", "unions de coopératives", industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to French corporate tax;(g) companies incorporated or existing under Irish law, bodies registered under the Industrial and Provident Societies Act, building societies incorporated under the Building Societies Acts and trustee savings banks within the meaning of the Trustee Savings Banks Act, 1989;(h) companies under Italian law known as "società per azioni", "società in accomandita per azioni", "società a responsibilità limitata", "società cooperative", "società di mutua assicurazione", and private and public entities whose activity is wholly or principally commercial;(i) companies under Luxembourg law known as "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "société coopérative", "société coopérative organisée comme une société anonyme", "association d'assurances mutuelles", "association d'épargne-pension", "entreprise de nature commerciale, industrielle ou minière de l'Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public", and other companies constituted under Luxembourg law subject to Luxembourg corporate tax;(j) companies under Dutch law known as "naamloze vennnootschap", "besloten vennootschap met beperkte aansprakelijkheid", "Open commanditaire vennootschap", "Coöperatie", "onderlinge waarborgmaatschappij", "Fonds voor gemene rekening", "vereniging op coöperatieve grondslag", "vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt", and other companies constituted under Dutch law subject to Dutch corporate tax;(k) companies under Austrian law known as "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", "Versicherungsvereine auf Gegenseitigkeit", "Erwerbs- und Wirtschaftsgenossenschaften", "Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechts", "Sparkassen", and other companies constituted under Austrian law subject to Austrian corporate tax;(l) commercial companies or civil law companies having a commercial form and cooperatives and public undertakings incorporated in accordance with Portuguese law;(m) companies under Finnish law known as "osakeyhtiö/aktiebolag", "osuuskunta/andelslag","säästöpankki/sparbank"and "vakuutusyhtiö/försäkringsbolag";(n) companies under Swedish law known as "aktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker", "ömsesidiga försäkringsbolag";(o) companies incorporated under the law of the United Kingdom;(p) companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees and cooperative societies incorporated under Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees.


Avis juridique important

|

31964L0223

Council Directive 64/223/EEC of 25 February 1964 concerning the attainment of freedom of establishment and freedom to provide services in respect of activities in wholesale trade

Official Journal 056 , 04/04/1964 P. 0863 - 0869 Finnish special edition: Chapter 6 Volume 1 P. 0013  Danish special edition: Series I Chapter 1963-1964 P. 0115  Swedish special edition: Chapter 6 Volume 1 P. 0013  English special edition: Series I Chapter 1963-1964 P. 0123  Greek special edition: Chapter 06 Volume 1 P. 0028  Spanish special edition: Chapter 06 Volume 1 P. 0030  Portuguese special edition Chapter 06 Volume 1 P. 0030

COUNCIL DIRECTIVE of 25 February 1964 concerning the attainment of freedom of establishment and freedom to provide services in respect of activities in wholesale trade (64/223/EEC)  THE COUNCIL OF THE EUROPEAN ECONOMIC COMMUNITY,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 54 (2) and (3) and 63 (2) and (3) thereof;  Having regard to the General Programme for the abolition of restrictions on freedom of establishment, 1 and in particular Title IV A thereof;  Having regard to the General Programme for the abolition of restrictions on freedom to provide services, 2 and in particular Title V C thereof;  Having regard to the proposal from the Commission;  Having regard to the Opinion of the European Parliament 3;  Having regard to the Opinion of the Economic and Social Committee 4;  Whereas the General Programmes provide for the abolition, before the end of the second year of the second stage, of all discriminatory treatment based on nationality with regard to establishment and provision of services in wholesale trade;  Whereas wholesale trade in medicinal and pharmaceutical products and wholesale trade in coal are not covered by the provisions of this Directive ; whereas, in accordance with the General Programmes, those activities will be liberalised at a later date;  Whereas this Directive does not apply to wholesale trade in toxic products or pathogens either ; whereas it has become evident that in respect of these activities, having regard to the provisions laid down by law, regulation or administrative action in force in the Member States, special problems arise concerning the protection of public health;  Whereas the General Programme for the abolition of restrictions on freedom of establishment provides that restrictions on the right to join professional or trade organisations must be abolished where the professional activities of the person concerned necessarily involve the exercise of this right;  Whereas the position of paid employees accompanying a person providing services or acting on his behalf will be governed by the provisions laid down in pursuance of Articles 48 and 49 of the Treaty;  Whereas separate Directives, applicable to all activities of self-employed persons, concerning provisions relating to the entry and residence of beneficiaries, and where necessary Directives on the co-ordination of the safeguards required by Member States of companies or firms for the protection of the interests of members and of others, will be adopted;  Whereas, for the purposes of applying measures concerning right of establishment and freedom to provide services, companies and firms are to be treated in the same way as natural persons who are nationals of Member States, subject only to the conditions laid down in Article 58 and, where necessary, to the condition that there should exist a real and continuous link with the economy of a Member State ; whereas therefore no company or firm may be required, in order to obtain the benefit of such measures, to fulfil any additional condition, and in particular no company or firm may be required to obtain any special authorisation not required of a domestic company or firm wishing to pursue a particular economic activity ; whereas, however, such uniformity of treatment should not prevent Member States from requiring that a company having a share capital should operate in their countries under the description by which it is  1 OJ No 2, 15.1.1962, p. 36/62.  2 OJ No 2, 15.1.1962, p. 32/62.  3 OJ No 33, 4.3.1963, p. 466/63.  4 OJ No 56, 4.4.1964, p. 868/64.  known in the law of the Member State under which it is constituted, and that it should indicate the amount of its subscribed capital on the business papers which it uses in the host Member State;  Whereas, moreover, in some Member States wholesale trade in certain products is governed by rules relating to the taking up of that trade, while other States will, where necessary, adopt such rules ; whereas, therefore, certain transitional measures, designed to make it easier for nationals of other Member States to take up and pursue activities in wholesale trade, are the subject of a separate Directive;  HAS ADOPTED THIS DIRECTIVE:    Article 1 Member States shall abolish, in respect of natural persons and companies or firms covered by Title I of the General Programmes for the abolition of restrictions on freedom of establishment and freedom to provide services (hereinafter called "beneficiaries"), the restrictions referred to in Title III of those General Programmes affecting the right to take up and pursue the activities specified in Article 2 of this Directive.   Article 2 1. The provisions of this Directive shall apply to activities of self-employed persons in wholesale trade, with the exception of wholesale trade in medicinal and pharmaceutical products, in toxic products and pathogens and in coal (ex Group 611).  2. For the purposes of this Directive, "wholesale trade activities" means activities pursued by any natural person, or company or firm, who habitually and by way of trade buys goods in his own name and on his own account and resells such goods to other wholesale or retail traders, or to processors, or to professional, trade or large-scale users.  The goods may be resold either in the unaltered state or after such processing, treatment or preparation for sale as is customary in wholesale trade.  Wholesale trade activities may be carried on by way of domestic, export, import or transit trade.   Article 3 1. Member States shall in particular abolish the following restrictions:    (a) those which prevent beneficiaries from establishing themselves or providing services in the host country under the same conditions and with the same rights as nationals of that country;       (b) those existing by reason of administrative practices which result in treatment being applied to beneficiaries that is discriminatory in comparison with that applied to nationals.         2. The restrictions to be abolished shall include in particular those arising out of measures which prevent or limit establishment or provision of services by beneficiaries by the following means:    (a) in the Federal Republic of Germany      - the requirement that, for the purpose of soliciting in person the custom of other persons in connection with their business activities, a person shall hold an itinerant trader's card (Reisegewerbekarte) (Gewerbeordnung, paragraph 55d, version of 5 February 1960 [Bundesgesetzblatt Part I, p. 61, corrigendum, p. 92] ; Law of 30 November 1960 [Bundesgesetzblatt, Part I, p. 871]);           - the requirement that any foreign legal person wishing to pursue professional or trade activities on Federal territory must obtain special authorisation (Gewerbeordnung, paragraph 12, and Aktiengesetz, paragraph 292).                  (b) in Belgium      - The obligation to hold a carte professionnelle Arrêté royal No 62 of 16 November 1939, Arrêté ministériel of 17 December 1945, and Arrêté ministériel of 11 March 1954).       (c) in France      - the obligation to hold a carte d'identité d'étranger commerçant (Décret-loi of 12 November 1938, Décret of 2 February 1939, Law of 8 October 1940, Law of 10 April 1954, Décret No 59-852 of 9 July 1959).       (d) in Luxembourg      - the limited period of validity of authorisations granted to foreign nationals pursuant to Article 21 of the Luxembourg Law of 2 June 1962 (Mémorial A No 31 of 19 June 1962).          Article 4 1. Member States shall ensure that beneficiaries under this Directive have the right to join professional or trade organisations under the same conditions and with the same rights and obligations as their own nationals.  2. In the case of establishment, the right to join professional or trade organisations shall entail  eligibility for election or appointment to high office in such organisations. However, such posts may be reserved for nationals where, in pursuance of any provision laid down by law or regulation, the organisation concerned is connected with the exercise of official authority.  3. In the Grand Duchy of Luxembourg, membership of the Chambre de commerce shall not give beneficiaries under this Directive the right to take part in the election of the administrative organs of that Chamber.   Article 5 No Member State shall grant to any of its nationals who go to another Member State for the purpose of pursuing any activity referred to in Article 2 any aid liable to distort the conditions of establishment.   Article 6 1. Where a host Member State requires of its own nationals wishing to take up any activity referred to in Article 2 proof of good repute and proof that they have not previously been declared bankrupt, or proof of either one of these, that State shall accept as sufficient evidence, in respect of nationals of other Member States, the production of an extract from the "judicial record" or, failing this, of an equivalent document issued by a competent judicial or administrative authority in the country of origin or the country whence the foreign national comes showing that these requirements have been met.  2. Where the country of origin or the country whence the foreign national comes does not issue such documentary proof of no previous bankruptcy, such proof may be replaced by a declaration on oath made by the person concerned before a judicial or administrative authority, a notary, or a competent professional or trade body, in the country of origin or in the country whence that person comes.  3. Documents issued in accordance with paragraph 1 or with paragraph 2 may not be produced more than three months after their date of issue.  4. Member States shall, within the time limit laid down in Article 7, designate the authorities and bodies competent to issue these documents and shall forthwith inform the other Member States and the Commission thereof.   Article 7 Member States shall adopt the measures necessary to comply with this Directive within six months of its notification and shall forthwith inform the Commission thereof;   Article 8 This Directive is addressed to the Member States.     Done at Brussels, 25 February 1964.  For the Council  The President  H. FAYAT


Avis juridique important

|

31985L0303

Council Directive 85/303/EEC of 10 June 1985 amending Directive 69/335/EEC concerning indirect taxes on the raising of capital

Official Journal L 156 , 15/06/1985 P. 0023 - 0024 Spanish special edition: Chapter 09 Volume 1 P. 0171  Portuguese special edition Chapter 09 Volume 1 P. 0171

*****COUNCIL  DIRECTIVE  of 10 June 1985  amending Directive 69/335/EEC concerning indirect taxes on the raising of capital  (85/303/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 (1),  Having regard to the opinion of the European Parliament (2),  Having regard to the opinion of the Economic and Social Committee (3),  Whereas indirect taxes on the raising of capital were harmonized at Community level by Directive 69/335/EEC (4), as last amended by Directive 74/553/EEC (5); whereas Directive 73/80/EEC (6) fixed common rates for such taxes;  Whereas the economic effects of capital duty are detrimental to the regrouping and development of undertakings; whereas such effects are particularly harmful in the present economic situation in which there is a paramount need for priority to be given to stimulating investment;  Whereas the best solution for attaining these objectives would be to abolish capital duty; whereas, however, the losses of revenue which would result from such a measure are unacceptable for certain Member States; whereas the Member States must therefore be given the opportunity to exempt from or subject to capital duty all or part of the transactions coming within its scope, it being understood that a single rate of tax must be charged within one and the same Member State;  Whereas there should be mandatory exemption for the transactions currently subject to the reduced rate of capital duty;  Whereas on 1 July 1984 no capital duty existed in Greece; whereas, for this reason, provision should be made for the possibility of introducing such duty in Greece and of exempting certain transactions from it,  HAS ADOPTED THIS DIRECTIVE:  Article 1  Directive 69/335/EEC is hereby amended as follows:  1. In Article 4 (2):  - the introductory phrase is replaced by the following:  '2. The following transactions may, to the extent that they were taxed at the rate of 1 % as at 1 July 1984, continue to be subject to capital duty:';  - the following subparagraph is added at the end:  'However, the Hellenic Republic shall determine which of the transactions listed above it will subject to capital duty.'  2. Article 7 is replaced by the following:  'Article 7  1. Member States shall exempt from capital duty transactions, other than those referred to in Article 9, which were, as at 1 July 1984, exempted or taxed at a rate of 0,50 % or less.  The exemption shall be subject to the conditions which were applicable, on that date, for the grant of the exemption or, as the case may be, for imposition at a rate of 0,50 % or less.  The Hellenic Republic shall determine which transactions it shall exempt from capital duty.  2. Member States may either exempt from capital duty all transactions other than those referred to in paragraph 1 or charge duty on them at a single rate not exceeding 1 %.  3. In the case of an increase in a company's capital in accordance with Article 4 (1) (c), following a reduction in the company's capital as a result of losses sustained, that part of the increase which corresponds to the reduction in capital may be exempted, provided this increase occurs within four years of the reduction in capital.'  3. In Article 8, the introductory phrase shall be replaced by the following:  'Subject to Article 7 (1), Member States may exempt from capital duty the transactions referred to in Article 4 (1) and (2) concerning:'.  Article 2  Directive 73/80/EEC is hereby repealed.  Article 3  Member States shall take the measures necessary to comply with this Directive not later than 1 January 1986. They shall forthwith inform the Commisson thereof.  Article 4  This Directive is addressed to the Member States.  Done at Luxembourg, 10 June 1985.  For the Council  The President  M. FIORET  (1) OJ No C 267, 6. 10. 1984, p. 5.  (2) OJ No C 46, 18. 2. 1985, p. 77.  (3) OJ No C 87, 9. 4. 1985, p. 21.  (4) OJ No L 249, 3. 10. 1969, p. 25.  (5) OJ No L 303, 13. 11. 1974, p. 9.  (6) OJ No L 103, 18. 4. 1973, p. 15.