title: Council Directive 2013/64/EU of 17 December 2013 amending Council Directives 91/271/EEC and 1999/74/EC, and Directives 2000/60/EC, 2006/7/EC, 2006/25/EC and 2011/24/EU of the European Parliament and of the Council, following the amendment of the status of Mayotte with regard to the European Union

text:
               28.12.2013

               EN

               Official Journal of the European Union

               L 353/8

      COUNCIL DIRECTIVE 2013/64/EU
   of 17 December 2013
   amending Council Directives 91/271/EEC and 1999/74/EC, and Directives 2000/60/EC, 2006/7/EC, 2006/25/EC and 2011/24/EU of the European Parliament and of the Council, following the amendment of the status of Mayotte with regard to the European Union
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union, and in particular Article 349 thereof,
   Having regard to the proposal from the European Commission,
   After transmission of the draft legislative act to the national parliaments,
   Having regard to opinion of the European Parliament (1),
   Having regard to the opinion of European Economic and Social Committee (2),
   After consulting the Committee of the Regions,
   Acting in accordance with a special legislative procedure,
   Whereas:

               (1)

               By European Council Decision 2012/419/EU (3), the European Council decided to amend the status of Mayotte with regard to the Union with effect from 1 January 2014. From that date, Mayotte will cease to be an overseas country or territory and will become an outermost region of the Union within the meaning of Article 349 and Article 355(1) of the Treaty on the Functioning of the European Union (TFEU) (hereinafter ‘Mayotte’). Following this amendment of the legal status of Mayotte, Union law will apply to Mayotte from 1 January 2014. Taking account of the particular structural social and economic situation of Mayotte, certain specific measures should be provided for in a number of areas.

               (2)

               It is appropriate to take account of the particular situation in Mayotte as regards the state of the environment, which needs to be considerably improved for it to comply with environmental objectives laid down by Union law, and for which additional time is needed. Specific measures in order to gradually improve the environment should be adopted within specific time-limits.

               (3)

               In order to comply with the requirements of Council Directive 91/271/EEC (4), measures need to be taken in Mayotte to ensure that agglomerations are provided with collecting systems for urban waste water. Such measures call for infrastructure works that should follow appropriate administrative and planning procedures and, furthermore, require the establishment of systems for measuring and monitoring urban waste water discharges. Due to the specific structural and economic situation of Mayotte, a sufficient period of time should be granted to France to allow those requirements to be met.

               (4)

               In the field of agriculture, as regards Council Directive 1999/74/EC (5), it is noted that, in Mayotte, laying hens are reared in unenriched cages. In view of the considerable investment and preparatory work required to replace unenriched cages by enriched cages or alternative systems, it is necessary to postpone the prohibition of using unenriched cages for a period of up to 48 months from 1 January 2014. In order to prevent distortions of competition, eggs derived from establishments using unenriched cages should be marketed only on the local market of Mayotte. In order to facilitate the necessary controls, eggs produced in unenriched cages should bear a special mark.

               (5)

               In respect of Directive 2000/60/EC of the European Parliament and of the Council (6), the proper implementation of that Directive as regards river basin management plans requires that France adopts and implements management plans containing technical and administrative measures to achieve good water status for, and to prevent the deterioration of, all bodies of surface waters. Due to the specific structural and economic situation of the new outermost region of Mayotte, a sufficient period of time should be granted for the adoption and implementation of such measures.

               (6)

               In respect of Directive 2006/7/EC of the European Parliament and of the Council (7), the current state of surface waters in Mayotte needs to be considerably improved for them to comply with the requirements of that Directive. The quality of bathing waters depends directly upon urban waste water treatment, and the provisions of Directive 2006/7/EC may only be complied with progressively once agglomerations that affect the quality of urban waste waters comply with the requirements of Directive 91/271/EEC. Therefore, specific time-limits need to be adopted in order to allow France to meet the Union standards as regards bathing water quality in Mayotte as a new outermost region and due to its special social and economic situation.

               (7)

               In the area of social policy, account should be taken of the difficulties to comply with Directive 2006/25/EC of the European Parliament and of the Council (8) in Mayotte as of 1 January 2014. Due to its prevailing special social and economic situation, there are no technical facilities available in Mayotte for the implementation of measures necessary to comply with that Directive in the field of artificial optical radiation. Therefore, it is appropriate to grant a derogation to France from certain provisions of that Directive until 31 December 2017, provided that such facilities are not available in Mayotte and without prejudice to the general principles of protection and prevention in the area of health and safety of workers.

               (8)

               In order to guarantee a high level of protection of the health and safety of workers at work, consultation with the social partners should be ensured, the risks resulting from the derogation should be reduced to a minimum and the workers concerned should benefit from reinforced health surveillance. It is important to reduce the duration of the derogation as much as possible. Therefore, the national derogating measures should be reviewed every year and should be withdrawn as soon as the circumstances justifying them no longer subsist.

               (9)

               In respect of Directive 2011/24/EU of the European Parliament and of the Council (9), its transposition requires a number of adaptations to ensure continuity of care and information to patients. It is therefore appropriate to grant France an additional period of 30 months from 1 January 2014 to bring into force the provisions necessary to comply with that Directive in respect of Mayotte.

               (10)

               Directives 91/271/EEC, 1999/74/EC, 2000/60/EC, 2006/7/EC, 2006/25/EC and 2011/24/EU should therefore be amended accordingly,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   Amendments to Directive 91/271/EEC
   Directive 91/271/EEC is amended as follows:

               (1)

               In Article 3, the following paragraph is inserted:
               ‘(1a)   By way of derogation from the first and second subparagraphs of paragraph 1, in respect of Mayotte as an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union (hereinafter “Mayotte”), France shall ensure that all agglomerations are provided with collecting systems for urban waste water:

                           —

                           by 31 December 2020 at the latest for agglomerations of more than 10 000 p.e., which will cover at least 70 % of the load generated in Mayotte;

                           —

                           by 31 December 2027 at the latest for agglomerations of more than 2 000 p.e.’.

               (2)

               In Article 4, the following paragraph is inserted:
               ‘(1a)   By way of derogation from paragraph 1, in respect of Mayotte, France shall ensure that urban waste water entering collecting systems is, before discharge, subject to secondary treatment or an equivalent treatment:

                           —

                           by 31 December 2020 at the latest for agglomerations of more than 15 000 p.e., which, along with the agglomerations referred to in Article 5 (2a), will cover at least 70 % of the load generated in Mayotte;

                           —

                           by 31 December 2027 at the latest for agglomerations of more than 2 000 p.e.’.

               (3)

               In Article 5 the following paragraph is added:
               ‘(2a)   By way of derogation from paragraph 2, in respect of Mayotte, France shall ensure that urban waste water entering collecting systems shall before discharge into sensitive areas be subject to more stringent treatment than that described in Article 4 by 31 December 2020 at the latest for agglomerations of more than 10 000 p.e., which, along with the agglomerations referred to in Article 4(1a), will cover at least 70 % of the load generated in Mayotte.’.

               (4)

               In Article 7, the following paragraph is added:
               ‘By way of derogation from the first paragraph, in respect of Mayotte, the time limit defined therein shall be 31 December 2027.’.

               (5)

               Article 17 is amended as follows:

                           (a)

                           In paragraph 1, the following subparagraph is added:
                           ‘By way of derogation from the first subparagraph, in respect of Mayotte, France shall establish a programme for the implementation of this Directive by 30 June 2014.’.

                           (b)

                           In paragraph 2, the following subparagraph is added:
                           ‘By way of derogation from the first subparagraph, in respect of Mayotte, France shall provide the Commission with information on the programme by 31 December 2014.’.

         Article 2
   Amendment to Directive 1999/74/EC
   In Article 5 of Directive 1999/74/EC, the following paragraph is added:

      ‘3.   By way of derogation from paragraph 2, in Mayotte as an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union (hereinafter “Mayotte”), laying hens may continue to be reared in cages as referred to in this Chapter until 31 December 2017.
      From 1 January 2014, no cages as referred to in this Chapter may be built or brought into service for the first time in Mayotte.
      Eggs derived from establishments rearing laying hens in cages as referred to in this Chapter shall only be placed on the local market of Mayotte. Those eggs and their packs shall be clearly identified with a special mark, so as to allow the necessary controls. A clear description of this special mark shall be communicated to the Commission by 1 January 2014.’.

   Article 3
   Amendments to Directive 2000/60/EC
   Directive 2000/60/EC is hereby amended as follows:

               (1)

               Article 4 is amended as follows:

                           (a)

                           in paragraph 1, the following subparagraph is added:
                           ‘As regards Mayotte as an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union (hereinafter “Mayotte”), the time limit referred to in points (a)(ii), (a)(iii), (b)(ii) and (c) shall be 22 December 2021.’.

                           (b)

                           in paragraph 4, the introductory sentence is replaced by the following:
                           ‘The time limits laid down in paragraph 1 may be extended for the purposes of phased achievement of the objectives for bodies of water, provided that no further deterioration occurs in the status of the affected body of water when all the following conditions are met:’.

               (2)

               Article 11 is amended as follows:

                           (a)

                           in paragraph 7, the following subparagraph is added:
                           ‘As regards Mayotte, the time limits referred to in the first subparagraph shall be 22 December 2015 and 22 December 2018, respectively.’.

                           (b)

                           in paragraph 8, the following subparagraph is added:
                           ‘As regards Mayotte, the time limit referred to in the first subparagraph shall be 22 December 2021.’.

               (3)

               Article 13 is amended as follows:

                           (a)

                           in paragraph 6, the following subparagraph is added:
                           ‘As regards Mayotte, the time limit referred to in the first subparagraph shall be 22 December 2015.’.

                           (b)

                           in paragraph 7, the following subparagraph is added:
                           ‘As regards Mayotte, the time limit referred to in the first subparagraph shall be 22 December 2021.’.

         Article 4
   Amendments to Directive 2006/7/EC
   Directive 2006/7/EC is hereby amended as follows:

               (1)

               Article 5 is amended as follows:

                           (a)

                           in paragraph 2, the following subparagraph is added:
                           ‘As regards Mayotte as an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union (hereinafter “Mayotte”), the time limit referred to in the first subparagraph shall be 31 December 2019.’.

                           (b)

                           in paragraph 3, the following subparagraph is added:
                           ‘As regards Mayotte, the time limit referred to in the first subparagraph shall be 31 December 2031.’.

               (2)

               In Article 6(1), the following subparagraph is added:
               ‘As regards Mayotte, the time limit referred to in the first subparagraph shall be 30 June 2015.’.

               (3)

               In Article 13(2), the following subparagraph is added:
               ‘As regards Mayotte, the time limit referred to in the first subparagraph shall be 30 June 2014.’.

         Article 5
   Amendment to Directive 2006/25/EC
   In Directive 2006/25/EC, the following Article is added:

      ‘Article 14a
      1.   Without prejudice to the general principles of protection and prevention in the area of health and safety of workers, France may, until 31 December 2017, derogate from the application of the provisions necessary to comply with this Directive in Mayotte as an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union (hereinafter “Mayotte”), provided that such application requires specific technical facilities that are not available in Mayotte.
      The first subparagraph does not apply to the obligations set out in Article 5(1) of this Directive, or to the provisions of this Directive which reflect the general principles laid down in Directive 89/391/EEC.
      2.   All derogations from this Directive resulting from the application of measures existing on 1 January 2014 or from the adoption of new measures shall be preceded by a consultation with the social partners in accordance with national law and practice. Such derogations shall be applied under conditions which, taking into account the particular circumstances prevailing in Mayotte, guarantee that the resulting risks for workers are reduced to a minimum and that the workers concerned benefit from reinforced health surveillance.
      3.   The national derogating measures shall be reviewed every year, after consultation with the social partners, and shall be withdrawn as soon as the circumstances justifying them no longer subsist.’.

   Article 6
   Amendment to Directive 2011/24/EU
   In Article 21 of Directive 2011/24/EU, the following paragraph is added:

      ‘3.   By way of derogation from the first sentence of paragraph 1, France shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive in respect of Mayotte as an outermost region within the meaning of Article 349 TFEU by 30 June 2016.’.

   Article 7
   Transposition
   1.   France shall adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive as follows:

               (a)

               in respect of Articles 1(1), 1(2) and 1(3), by 31 December 2018;

               (b)

               in respect of Article 1(5), by the dates referred to in points (a) and (b) therein respectively;

               (c)

               in respect of Article 2, by 1 January 2014;

               (d)

               in respect of Article 3(1), by 31 December 2018;

               (e)

               in respect of Articles 3(2) and 3(3), by the dates referred to therein;

               (f)

               in respect of point (a) of Article 4(1), by 31 December 2018;

               (g)

               in respect of point (b) of Article 4(1), by 30 June 2021;

               (h)

               in respect of Articles 4(2) and 4(3), by the dates referred to therein;

               (i)

               in respect of Article 5, by 1 January 2014, unless France does not make use of the possibility foreseen in that Article;

               (j)

               in respect of Article 6, by 30 June 2016.

         France shall communicate forthwith the text of those provisions to the Commission.
   When France adopts those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. France shall determine how such reference is to be made.
   2.   France shall communicate to the Commission the text of the main provisions of national law which it adopts in the field covered by this Directive.
   Article 8
   Entry into force
   This Directive shall enter into force on 1 January 2014.
   Article 9
   Addressee
   This Directive is addressed to the French Republic.

      Done at Brussels, 17 December 2013.

            For the Council

            The President

         L. LINKEVIČIUS

      (1)  Opinion of 12 December 2013 (not yet published in the Official Journal).

      (2)  OJ C 341, 21.11.2013, p 97.

      (3)  European Council Decision 2012/419/EU of 11 July 2012 amending the status of Mayotte with regard to the European Union (OJ L 204, 31.7.2012, p. 131).

      (4)  Council Directive 91/271/EEC of 21 May 1991 concerning urban waste water treatment (OJ L 135, 30.5.1991, p. 40).

      (5)  Council Directive 1999/74/EC of 19 July 1999 laying down minimum standards for the protection of laying hens (OJ L 203, 3.8.1999, p. 53).

      (6)  Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).

      (7)  Directive 2006/7/EC of the European Parliament and of the Council of 15 February 2006 concerning the management of bathing water quality and repealing Directive 76/160/EEC (OJ L 64, 4.3.2006, p. 37.)

      (8)  Directive 2006/25/EC of the European Parliament and of the Council of 5 April 2006 on the minimum health and safety requirements regarding the exposure of workers to risks arising from physical agents (artificial optical radiation) (19th individual Directive within the meaning of Article 16(1) of Directive 89/391/EEC) (OJ L 114, 27.4.2006, p. 38).

      (9)  Directive 2011/24/EU of the European Parliament and of the Council of 9 March 2011 on the application of patients' rights in cross-border healthcare (OJ L 88, 4.4.2011, p. 45).


title: Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments

text:
               18.11.2015

               EN

               Official Journal of the European Union

               L 301/1

         COUNCIL DIRECTIVE (EU) 2015/2060
   of 10 November 2015
   repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union, and in particular Article 115 thereof,
   Having regard to the proposal from the European Commission,
   After transmission of the draft legislative act to the national parliaments,
   Having regard to the opinion of the European Parliament,
   Having regard to the opinion of the European Economic and Social Committee,
   Acting in accordance with a special legislative procedure,
   Whereas:

               (1)

               Building on the consensus reached at the European Council of 20 June 2000 that relevant information should be exchanged for tax purposes on as wide a basis as possible, Council Directive 2003/48/EC (1) has been applied in the Member States since 1 July 2005 with the aim of enabling savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident in another Member State to be made subject to effective taxation in accordance with the laws of the latter Member State, thus eliminating distortions in capital movements between Member States, which would be incompatible with the internal market.

               (2)

               The worldwide aspect of the challenges posed by cross-border tax fraud and evasion is a major concern at a global level and within the Union. Unreported and untaxed income considerably reduces national tax revenues. On 22 May 2013, the European Council welcomed ongoing efforts made in the G8, G20 and the Organisation for Economic Cooperation and Development (OECD) to develop a global standard.

               (3)

               Council Directive 2011/16/EU (2) provides for the mandatory automatic exchange of certain information between Member States. It also provides for the step-by-step extension of its scope into new categories of income and capital, for the purpose of combating cross-border tax fraud and evasion.

               (4)

               On 9 December 2014, the Council adopted Directive 2014/107/EU (3) which amended Directive 2011/16/EU to extend the mandatory automatic exchange of information to a wider range of income in accordance with the Global Standard released by the OECD Council in July 2014 and ensured a coherent, consistent and comprehensive Union-wide approach to the automatic exchange of financial account information in the internal market.

               (5)

               Directive 2014/107/EU is generally broader in scope than Directive 2003/48/EC and provides that in cases of overlap of scope, Directive 2014/107/EU is to prevail. There are still residual cases in which only Directive 2003/48/EC applies. Those residual cases are the consequence of slight differences in approach between the two Directives and of different specific exemptions. In those limited instances, the application of Directive 2003/48/EC would result in dual reporting standards within the Union. The minor benefits of retaining such dual reporting would be outweighed by the costs.

               (6)

               On 21 March 2014, the European Council invited the Council to ensure that relevant Union law is fully aligned with the new single Global Standard of automatic exchange of information developed by the OECD. In addition, when adopting Directive 2014/107/EU, the Council invited the Commission to present a proposal to repeal Directive 2003/48/EC and to coordinate the repeal of that Directive with the date of application set down in Directive 2014/107/EU, having regard to the derogation provided therein for Austria. Therefore, Directive 2003/48/EC should continue to apply to Austria for an additional one-year period. In the light of the position taken by the Council, the repeal of Directive 2003/48/EC is needed in order to avoid dual reporting obligations and to save costs both for tax authorities and economic operators.

               (7)

               Under Council Directive 2014/48/EU (4), Member States are to adopt and publish, by 1 January 2016, the laws, regulations and administrative provisions necessary to comply with that Directive. Member States are to apply those provisions as of 1 January 2017. With the repeal of Directive 2003/48/EC, Directive 2014/48/EU would no longer have to be transposed.

               (8)

               To ensure the seamless continuation of automatic reporting of financial account information, the repeal of Directive 2003/48/EC should apply on the same day as the date of application of the measures set down in Directive 2014/107/EU.

               (9)

               Notwithstanding the repeal of Directive 2003/48/EC, information gathered by paying agents, economic operators and by Member States before the date of the repeal should be processed and transferred as originally envisaged, and obligations arising before that date should be met.

               (10)

               In relation to withholding tax levied under the transitional period referred to in Directive 2003/48/EC, in order to protect the acquired rights of beneficial owners, Member States should continue to give credit or refunds as originally envisaged and should issue certificates on request to enable beneficial owners to ensure that withholding tax is not levied.

               (11)

               Account should be taken of the fact that, in view of structural differences, Austria has been allowed a derogation under Directive 2014/107/EU which allows it to delay the application of that Directive by one year until 1 January 2017. However, on the adoption of Directive 2014/107/EU, Austria announced that it would not make full use of the derogation. Instead, Austria is to exchange information by September 2017, albeit on a limited set of accounts, while retaining the derogation in other cases. Therefore, specific provision should be made to ensure that Austria, and the paying agents and economic operators established therein, continue to apply the provisions of Directive 2003/48/EC during the period of derogation, except for those accounts to which Directive 2014/107/EU applies.

               (12)

               This Directive respects the fundamental rights and observes the principles which are recognised in particular by the Charter of Fundamental Rights of the European Union, including the right to the protection of personal data, and nothing in this Directive shall reduce or eliminate those rights.

               (13)

               Since the objective of this Directive, namely the repeal of Directive 2003/48/EC with the temporary exceptions necessary to protect the acquired rights and to take account of the derogation allowed to Austria under Directive 2014/107/EU, cannot be sufficiently achieved by the Member States but can rather, by reason of the uniformity and effectiveness required, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. 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.

               (14)

               Directive 2003/48/EC should therefore be repealed,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   1.   Subject to paragraphs 2 and 3, Directive 2003/48/EC is repealed with effect from 1 January 2016.
   2.   Without prejudice to paragraph 3, the following obligations of Directive 2003/48/EC, as amended by Council Directive 2006/98/EC (5), shall continue to apply:

               (a)

               the obligations of Member States and economic operators established therein under the second subparagraph of Article 4(2) of Directive 2003/48/EC shall continue to apply until 5 October 2016 or until those obligations have been fulfilled;

               (b)

               the obligations of paying agents under Article 8 of Directive 2003/48/EC and of Member States of paying agents under Article 9 of Directive 2003/48/EC shall continue to apply until 5 October 2016 or until those obligations have been fulfilled;

               (c)

               the obligations of Member States of residence for tax purposes of the beneficial owners under Article 13(2) of Directive 2003/48/EC shall continue to apply until 31 December 2016;

               (d)

               the obligations of Member States of residence for tax purposes of the beneficial owners under Article 14 of Directive 2003/48/EC, with regard to withholding tax levied during 2016 and previous years, shall continue to apply until those obligations have been fulfilled.

         3.   Directive 2003/48/EC, as amended by Directive 2006/98/EC, shall continue to apply with regard to Austria until 31 December 2016, with the exception of the following obligations:

               (a)

               the obligations of Austria and the underlying obligations of the paying agents and economic operators established therein under Article 12 of Directive 2003/48/EC, which shall continue to apply until 30 June 2017 or until those obligations have been fulfilled;

               (b)

               the obligations of Austria and economic operators established therein under the second subparagraph of Article 4(2) of Directive 2003/48/EC, which shall continue to apply until 30 June 2017 or until those obligations have been fulfilled;

               (c)

               any obligations of Austria and the underlying obligations of the paying agents established therein arising directly or indirectly from the procedures referred to in Article 13 of Directive 2003/48/EC, which shall continue to apply until 30 June 2017 or until those obligations have been fulfilled.

         Notwithstanding the first subparagraph, Directive 2003/48/EC, as amended by Directive 2006/98/EC, shall not apply after 1 October 2016 to interest payments with regard to accounts for which the reporting and due diligence obligations included in Annexes I and II to Directive 2011/16/EU have been fulfilled and for which Austria has communicated by automatic exchange the information referred to in Article 8(3a) of Directive 2011/16/EU within the deadline laid down in point (b) of Article 8(6) of Directive 2011/16/EU.
   Article 2
   This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
   Article 3
   This Directive is addressed to the Member States.

      Done at Brussels, 10 November 2015.

            For the Council

            The President

         P. GRAMEGNA

      (1)  Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (OJ L 157, 26.6.2003, p. 38).

      (2)  Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1).

      (3)  Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 359, 16.12.2014, p. 1).

      (4)  Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments (OJ L 111, 15.4.2014, p. 50).

      (5)  Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania (OJ L 363, 20.12.2006, p. 129).


Avis juridique important

|

31988L0449

Council Directive 88/449/EEC of 26 July 1988 amending Directive 77/143/EEC on the approximation of the laws of the Member States relating to roadworthiness tests for motor vehicles and their trailers

Official Journal L 222 , 12/08/1988 P. 0010 - 0014 Finnish special edition: Chapter 13 Volume 17 P. 0128  Swedish special edition: Chapter 13 Volume 17 P. 0128

COUNCIL DIRECTIVE of 26 July 1988 amending Directive 77/143/EEC on the approximation of the laws of the Member States ralating to roadworthiness tests for motor vehicles and their trailers (88/449/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 75 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 the Council and the Representatives of the Governments of the Member States, meeting within  the Council, adopted a resolution on road safety on  19 December 1984(4);  Whereas Directive 77/143/EEC(5) provides for the regular roadworthiness testing of certain road vehicles only (buses, coaches, heavy goods vehicles, trailers and semi-trailers over 3,5 tonnes, taxis and ambulances);  Whereas roadworthiness testing could usefully be extended also to light goods vehicles, while examination of the Commission proposal concerning the introduction of such testing for private cars is continued;  Whereas the present systems of testing vehicles, where they exist, differ widely and whereas it is appropriate not only to require testing but also to harmonize as far as possible the frequency of tests and the items for which testing is compulsory;  Whereas the date of application set for the measures referred to in this Directive should allow time for the administrative and technical arrangements required for carrying out the tests to be set up or strengthened, particularly in those Member States  where no provision for the tests yet exists,   HAS ADOPTED THIS DIRECTIVE:  Article 1  Directive 77/143/EEC is hereby amended as follows:  1.The present wording of Article 7 becomes paragraph 1 of that Article and the following paragraph is added:  ´2.  With regard to the vehicles referred to in point 5 of Annex I, paragraph 1 shall apply until 1 January 1993.  However, in Member States where there is no system of roadworthiness testing for this category of vehicles, paragraph 1 shall apply until 1 January 1995.' 2.The following paragraph is added to Annex I:  ´5.Motor vehicles with at least four wheels, normally used for the road carriage of goods and with a maximum permissible weight not exceeding 3 500 kg, excluding agricultural tractors and machinery'.  ´Four years after the date on which the vehicle was first used, and thereafter every two years'.  3.Annex II is replaced by the Annex to this Directive.  Article 2  1.  Member States shall, after consulting the Commission, adopt the laws, regulations and administrative provisions necessary to comply with this Directive at the latest within two years of its notification.(6).  2.  Member States shall inform the Commission of the measures they have taken to comply with this Directive.  Article 3  This Directive is addressed to the Member States.   Done at Brussels, 26 July 1988.  For the CouncilThe PresidentY. PAPANTONIOU  (1)OJ No C 133, 31. 5. 1986, p. 3.  (2)OJ No C 76, 23. 3. 1987, p. 194.  (3)OJ No C 333, 29. 12. 1986, p. 7.  (4)OJ No C 342, 29. 12. 1984, p. 1.  (5)OJ No L 47, 18. 2. 1977, p. 47.  (6)This Directive was notified to Member States on 28 July 1988.


Avis juridique important

|

31967L0427

Council Directive 67/427/EEC of 27 June 1967 on the use of certain preservatives for the surface treatment of citrus fruit and on the control measures to be used for the qualitative and quantitative analysis of preservatives in and on citrus fruit

Official Journal 148 , 11/07/1967 P. 0001 - 0009 Finnish special edition: Chapter 13 Volume 1 P. 0090  Danish special edition: Series I Chapter 1967 P. 0154  Swedish special edition: Chapter 13 Volume 1 P. 0090  English special edition: Series I Chapter 1967 P. 0169  - 0177 Greek special edition: Chapter 03 Volume 2 P. 0120  Spanish special edition: Chapter 13 Volume 1 P. 0039  Portuguese special edition Chapter 13 Volume 1 P. 0039

COUNCIL DIRECTIVE  of 27 June 1967  on the use of certain preservatives for the surface treatment of citrus fruit and on the control measures to be used for the qualitative and quantitative analysis of preservatives in and on citrus fruit  (67/427/EEC)  THE COUNCIL OF THE EUROPEAN ECONOMIC COMMUNITY, Having regard to the Treaty establishing the European Economic Community, and in particular Article 100 thereof; Having regard to the proposal from the Commission; Having regard to the Opinion of the European Parliament (1); Having regard to the Opinion of the Economic and Social Committee (2); Whereas, under Article 5 of the Council Directive of 5 November 1963 (3) on the approximation of the laws of the Member States concerning the preservatives authorised for use in foodstuffs intended for human consumption, as last amended by Article 1 of the Council Directive of 14 December 1966, (4) Member States may, until 30 June 1967, maintain in force the provisions of their national laws relating to the surface treatment of citrus fruit with biphenyl (diphenyl), orthophenylphenol and sodium orthophenylphenate; Whereas the use of those substances for the surface treatment of citrus fruit does not constitute a danger to health where the residual amount per kilogramme of whole fruit does not exceed 70 milligrammes of biphenyl and 12 milligrammes of orthophenylphenol and sodium orthophenylphenate, expressed as orthophenylphenol; Whereas, moreover, the treatment carried out should be indicated in an appropriate manner at all stages of marketing; Whereas, if the three substances in question are to be authorised at Community level, common rules must be laid down for the official control of treated citrus fruit; Whereas a transitional period is necessary before the provisions of this Directive can be implemented by the Member States ; whereas the provisions of national laws relating to the surface treatment of citrus fruit with the three preservatives in question should therefore be maintained in force until the end of that period; Whereas a Member State should not be required to authorise the use of a preservative in foodstuffs produced and consumed in its own territory when there is no technological reason to justify such use; HAS ADOPTED THIS DIRECTIVE:   Article 1 The Council Directive of 5 November 1963 on the approximation of the laws of the Member States Concerning the preservatives authorised for use in foodstuffs for human consumption is hereby amended as follows:  1. In Article 2 (2), for the second sentence there shall be substituted the following: "However, the laws of a Member State may totally exclude the use of any of the preservatives listed in the Annex only where there is no technological reason for using such preservative foodstuffs produced and consumed in its own territory."  2. The following preservatives shall be added to those listed in Section I of the Annex:  (1) OJ No 63, 3.4.1967, p. 990/67. (2) OJ No 64, 5.4.1967, p. 1005/67. (3) OJ No 12, 27.1.1964, p. 161/64. (4) OJ No 233,20.12.1966, p. 3947/66  >PIC FILE= "T0001696">   3. Subparagraph (b) of Article 5 shall be deleted.    Article 2 The Member States shall take all measures necessary to ensure that the taking of samples and the qualitative and quantitative analysis of biphenyl, orthophenylphenol and sodium orthophenylphenate in and on citrus fruit are carried out in accordance with the provisions of Annexes I, II, III and IV to this Directive.    Article 3 1. Member States shall, not later than 1 July 1968, bring into force the measures necessary to comply with this Directive and shall forthwith inform the Commission thereof.  2. Until 1 July 1968 Member States may maintain in force the provisions of their national laws relating to the surface treatment of citrus fruit with biphenyl, orthophenylphenol and sodium orthophenylphenate.    Article 4 This Directive is addressed to the Member States.  Done at Brussels, 27 June 1967. For the Council The President R. VAN ELSLANDE    ANNEX I PROCEDURE FOR TAKING SAMPLES OF CITRUS FRUIT FOR PRESERVATIVE CONTROL   A. Taking of samples  I. Samples shall be taken using scientific methods which ensure that the samples are representative of the lot to be analysed.  II. The samples must satisfy at least the following requirements:  1. Packaged goods (crates, paperboard boxes, and similar containers) >PIC FILE= "T0001697">   2. Goods in bulk >PIC FILE= "T0001698">    III. By "lot" is meant : a part of a consignment, which part has the same characteristics, such as variety, degree of ripeness, type of packaging.   B. Packaging and delivery of samples  1. The samples shall be placed in air-tight containers; 2. The containers shall be sealed; 3. The samples thus packaged shall be delivered as quickly as possible to the test laboratories.      ANNEX II QUALITATIVE ANALYSIS FOR RESIDUES OF BIPHENYL, ORTHOPHENYLPHENOL AND SODIUM ORTHOPHENYLPHENATE IN CITRUS FRUIT PEEL 1. Purpose and scope The method described below enables the presence of residues of biphenyl, orthophenylphenol (OPP) or sodium orthophenylphenate in the peel of citrus fruit to be detected. The sensitivity limit of this method, in absolute terms, is approximately 5 ¶g for biphenyl and 1 milligramme for OPP or sodium orthophenylphenate, which is the equivalent of 5 ¶g of biphenyl (5 ppm) and 1 milligramme of OPP (1 ppm) respectively in the peel of 1 kilogramme of citrus fruit. When citrus fruit is treated with the above-mentioned products the residues deposited are found largely in the peel of the fruit. Quantitative analysis of such residues in the whole fruit therefore seems necessary only if they are found in the peel.   2. Principle An extract is prepared from the peel using dichloromethane in an acid medium. The extract is concentrated and separated by thin layer chromatography using silica gel. The presence of biphenyl, orthophenylphenol or sodium orthophenylphenate is shown by fluorescence and colour tests.  3. Reagents cyclohexane A.R. dichloromethane A.R. hydrochloric acid 25 % (w/v) silica gel GF 254 Merck or equivalent 0.5 % solution of 2,4,7-trinitrofluorenone (Fluka, B.D.H or equivalent) (TNF) in acetone 0.1 % solution of 2,6-dibromo-benzoquinone-4-chloroimide in ethanol (stable for up to one week if kept in the refrigerator) concentrated solution of ammonia, S.G. : 0.9 standard 1 % solution of pure biphenyl in cyclohexane standard 1 % solution of pure orthophenylphenol in cyclohexane  4. Apparatus mixer 250 ml flask with ground glass joint and with a cooled reflux condenser reduced pressure evaporator micropipettes thin layer chromatographic apparatus with plates measuring 20 X 20 cm U.V. lamp (254 nm) : the intensity should be such that a spot of 5 ¶g of biphenyl is visible equipment for pulverising reagents oven  5. Method   (a) Preparation of the sample and extraction All the fruit in the sample for testing is cut in half. Half of each piece of fruit is kept for quantitative determination of residues of biphenyl and/or orthophenylphenol. Pieces of peel are taken from the other halves to give a sample of about 80 grammes. These pieces are chopped, crushed in the mixer and placed in the 250 ml flask ; to this is added 1 ml of 25 % hydrochloric acid and 100 ml of dichloromethane. The mixture is heated under reflux for ten minutes. After cooling and rinsing of the condenser with about 5 ml of dichloromethane, the mixture is filtered through a fluted filter. The solution is transferred to the evaporator and some porous granules are added. The solution is concentrated at reduced pressure at a temperature of 60 ºC to a final volume of about 10 ml. If a rotary evaporator is used, the flask should be kept in a fixed position to avoid loss of biphenyl through the formation of a film of the product on the upper wall of the flask.  (b) Chromatography 30 grammes of silica gel and 60 ml of water are placed in a mixer and mixed for one minute. The mixture is then poured on to 5 chromatographic plates and spread to form a layer approximately 0.250 mm thick. The plates covered with this layer are subjected for fifteen minutes to a stream of hot air and then placed in an oven where they are kept for thirty minutes at a temperature of 110 ºC.  After cooling each plate is divided into strips 2 cm wide, by parallel lines penetrating the covering layer down to the surface of the plate. 50 ¶l of the extract to be analysed are put, as a row of drops, close together on to each strip, approximately 1.5 cm from the edge. At least one strip is kept for the controls consisting of a deposit of 1 ¶l (that is, 10 ¶g) of the standard solutions of biphenyl and orthophenylphenol. The chromatographic plates are developed in a mixture of cyclohexane and dichloromethane (25 : 95) in dishes previously lined with filter paper.  (c) Detection and identification The presence of biphenyl and orthophenylphenol is shown by the appearance of spots in U.V. light (254 nm). The sodium orthophenylphenate has changed into orthophenylphenol during the extraction in an acid medium, and its presence can not therefore be distinguished from that of orthophenylphenol. The products are identified in the following manner:  (i) biphenyl gives a yellow spot in daylight when sprayed with the TNF solution;  (ii) orthophenylphenol gives a blue spot when sprayed with the solution of 2,6-dibromobentoquinone-4-chlorimide, followed by rapid passage through a stream of hot air and exposure to an ammonia-saturated atmosphere.     ANNEX III QUANTITATIVE ANALYSIS OF THE RESIDUES OF BIPHENYL IN CITRUS FRUIT 1. Purpose and scope The method described below gives a quantitative analysis of the residues of biphenyl in citrus fruit (whole fruit). The accuracy of the method is ± 10 % for a biphenyl content greater than 10 milligrammes per kilogramme of fruit (10 ppm).  2. Principle After distillation in an acid medium and extraction by cyclohexane, the extract is chromatographed in a thin layer on silica gel. The chromatogram is developed and the biphenyl is eluted and determined spectrophotometrically at 248 nm.  3. Reagents concentrated sulphuric acid solution silicone-based anti-foaming emulsion cyclohexane A.R. hexane A.R. ethanol A.R. anhydrous sodium sulphate silica gel GF 254 Merck or equivalent standard 1 % solution of pure biphenyl in cyclohexane : dilute with cyclohexane to obtain the following three solutions: (a) 0.6 ¶g/¶l (b) 1 ¶g/¶l (c) 1.4 ¶g/¶l  4. Apparatus 1 mixer (1 litre capacity) 2-litre distillation flask with modified Clevenger-type separator (1) and cooled reflux condenser 10 ml graduated flask  (1) See figure on page 180.  50 ¶l micropipettes thin layer chromatographic apparatus with 20 X 20 cm plates oven centrifuge with 15 ml conical tubes U.V. spectrophotometer  5. Method    (a)  Preparation of the sample and extraction All the fruit in the sample for testing is cut in half. Half of each piece of fruit is kept for qualitative analysis for residues of biphenyl, OPP or sodium orthophenylphenate. The other halves are put all together and shredded in a mill or crushed until a homogeneous mixture is obtained. From this at least two subsamples of 200 grammes are taken for analysis in the following manner. Each subsample is placed in a mixer with 100 ml of water and mixed at slow speed for several seconds. Water is added until the volume of the mixture reaches three-quarters of the capacity of the mixer, and the mixture is then mixed for five minutes at full speed. The resulting purée is transferred to the 2-litre distillation flask. The mixer is rinsed with water and the rinsings added to the contents of the flask. (The total quantity of water to be used in the mixing and rinsing is 1 l). To the mixture are added 2 ml sulphuric acid, 1 ml anti-foaming emulsion and several porous granules. The separator and reflux condenser are fitted on to the flask. Distilled water is poured into the separator until the water level is well past the lower arm of the lateral return tube, followed by 7 ml of cyclohexane. This is distilled for about two hours. The contents of the separator are then collected in the 10 ml graduated flask, the separator is rinsed with about 1.5 ml of cyclohexane and the rinsings added to the contents of the flask, which are then brought up to volume with cyclohexane. Finally a little anhydrous socium sulphate is added and the mixture is shaken.   (b) Chromatography 30 grammes of silica gel and 60 ml of water are placed in a mixer and mixed for one minute. The mixture is then poured on to 5 chromatographic plates and spread to form a layer approximately 0.250 mm thick. The plates covered with this layer are subjected for fifteen minutes to a stream of hot air and then placed in an oven where they are kept for thirty minutes at a temperature of 110 ºC. After cooling each plate is divided into four strips 4.5 cm wide, by parallel lines penetrating the covering layer down to the surface of the plate. 50 ¶l of the extract to be analysed are put, as a row of drops, close together on to one of the strips approximately 1.5 cm from the egde of the plate. On to each of the three other strips are put in the same way 50 ¶l of the standard solutions (a), (b) and (c), corresponding respectively to 30, 50 and 70 ¶l levels of biphenyl. If the analyses are made in series, standard solutions need not be put on to each plate and a standard curve may be produced from the average of the values obtained from at least five plates, with the same standard amounts.   (c)  Development of chromatograms and elution The chromatograms are developed with hexane to a height of 17 cm in dishes previously lined with filter paper. The plates are air dried. The areas in which the biphenyl is localised are picked out in U.V. light (254 nm), and marked off in rectangles of equal areas. The areas thus marked off are immediately scraped clean with a spatula, through the full thickness of the supporting layer. The biphenyl is extracted from this by 10 ml of ethanol, for ten minutes, shaking several times. The mixture is transferred to the centrifuge tubes and centrifuged for five minutes at 2500 r.p.m. A sample control area of the same size is taken by the same method. If the analyses are made in series, this control area is taken from an unused strip of the plate ; if the analyses are made individually, it is taken from one of the strips containing a standard solution located below the area containing the biphenyl.    (d)  Spectrophotometric determination The supernatant liquid is decanted into the spectrophotometer cells and the extinction determined at 248 nm and compared with a control extract from a chromatographic area free from biphenyl.  6. Calculation of results A standard curve is drawn, plotting the biphenyl values of 30, 50 and 70 ¶g against the corresponding extinctions, as determined on the spectrophotometer. This gives a straight line which passes through the origin. This graph allows the biphenyl content of the samples to be read directly in ppm from the extinction value of their extracts.    ANNEX IV QUANTITATIVE ANALYSIS OF THE RESIDUES ORTHOPHENYLPHENOL AND SODIUM ORTHOPHENYLPHENATE IN CITRUS FRUIT  1.Purpose and scope The method described below enables a quantitative analysis of the residues of orthophenylphenol (OPP) and sodium orthophenylphenate in citrus fruit (whole fruit) to be made. The method gives results which for an OPP or sodium orthophenylphenate content of the order of 12 ppm are low by an average value of between 10 % and 20 %.  2. Principle After distillation in an acid medium and extraction by di-isopentyl ether, the extract is purified and treated with a solution of 4-amino-2,3-dimethyl-1-phenyl-3-pyrazolin-5-one (= 4-aminoantipyrine). A red colour develops the intensity of which is measured by spectrophotometry at 510 nm.  3. Reagents 70 % orthophosphoric acid silicone-based anti-foaming emulsion di-isopentyl ether A.R. purified cyclohexane ; shake three times with a 4 % solution of sodium hydroxide, wash three times with distilled water 4 % sodium hydroxide solution buffer solution at pH 10.4 : into a 2-litre graduated flask put 6.64 grammes of boric acid, 8.00 grammes of potassium chloride and 93.1 ml of N sodium hydroxide solution : mix and bring up to calibration mark with distilled water reagent I : dissolve 1.0 grammes of 4-amino-2,3-dimethyl-1-phenyl-3-pyrazolin-5-one (= 4-aminotipyrine) in 100 ml of distilled water reagent II : dissolve 2.0 grammes of potassium ferrocyanide in 100 ml of distilled water. Reagents I and II must be kept in brown glass flasks and are only stable for approximately fourteen days silica gel standard solution : dissolve 10 milligrammes of pure OPP in 1 ml of 0.1 N NaOH ; dilute to 100 ml with a 0.2 m sodium borate solution (1 ml = 100 ¶g). For the standard solution, dilute 1 : 10 with the buffer solution.  4. Apparatus shredding or crushing mill mixer  1-litre distillation flask with modified Clevenger type separator (1) and reflux condenser infra-red bath 200 ml separating funnel graduated cylinders of 25 and 100 ml graduated flasks of 25 and 100 ml 1 to 10 ml pipettes 0.5 ml graduated pipettes spectrophotometer with 5 cm cells  5. Method All the fruit in the sample for checking is cut in half. Half of each piece of fruit is kept for qualitative analysis for residues of biphenyl, OPP or sodium orthophenylphenate. The other halves are put all together and shredded in a mill or crushed until a homogeneous mixture is obtained. From this at least two sub-samples of 250 grammes are taken for analysis in the following manner. Each sub-sample is placed in a mixer with 500 ml of water and mixed until a very fine homogeneous mixture is obtained in which the oily cells are no longer perceptible. A sample of 150 to 300 grammes of the purée is taken, depending on the presumed OPP content and placed in the 1-litre distillation flask with a quantity of water sufficient to dilute the mixture to 500 grammes in the flask. After the addition of 10 ml of 70 % orthophosphoric acid, several porous granules and 0.5 ml of anti-foaming emulsion, the separator and the reflux condenser are fitted on to the flask. 10 ml of di-isopentyl ether is put into the separator and the flask is heated gently in the infra-red bath, without allowing the purée to boil or foam. After distilling for about six hours, the contents of the separator are poured into the 200 ml separating funnel, and the separator and the condenser are rinsed with 60 ml of cyclohexane and then with 60 ml of water. The rinsings are added to the contents of the separating funnel. The mixture is shaken vigorously and when the phases have separated the aqueous phase is discarded. To extract the OPP, the organic phase is shaken vigorously five times, each time for three minutes, with 10 ml of 4 % sodium hydroxide. The alkaline solutions are combined, neutralised to pII 9-10 with orthophosphoric acid in the presence of phenolphthalein paper, and diluted to 100 ml with distilled water. A pinch of silica gel is added in order to clarify the solution which will have a slightly cloudy appearance. The solution is then shaken and filtered through a dry, fine-grain filter. Since the colouring is developed with the maximum of accuracy and precision using quantities of OPP of between 10 and 70 ¶g, an aliquot sample of between 0.5 and 10 ml of solution is taken with a pipette, taking into account the quantities of OPP which might be expected to be found. The sample is placed in a 25 ml graduated flask ; to this are added 0.5 ml of reagent I, 10 ml of the buffer solution and then 0.5 ml of reagent II. The mixture is made up to the calibration mark with the buffer solution and shaken vigorously. After five minutes the extinction of the red colouring at 510 nm is measured with the spectrophotometer in comparison with a control containing no extract. The colour does not lose intensity within thirty minutes. Evaluation is made by referring to a standard curve drawn under the same conditions using the standard OPP solution.  6. Observations For each analysis it is recommended that the spectrophotometric determination be made in duplicate with different volumes of the neutralised alkaline extract. Non-treated citrus fruit give by this method a "blank" reading of up to 0.5 ppm for oranges and 0.8 ppm for lemons.  (1) See figure on page 180.  CLEVENGER (Annex III, Chapter 4;  Annex IV, Chapter 4)>PIC FILE= "T0001699">