title: Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

text:
               29.12.2011

               EN

               Official Journal of the European Union

               L 345/8

         COUNCIL DIRECTIVE 2011/96/EU
   of 30 November 2011
   on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
   (recast)
   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 (1),
   Having regard to the opinion of the European Economic and Social Committee (2),
   Acting in accordance with a special legislative procedure,
   Whereas:

               (1)

               Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (3) has been substantially amended several times (4). Since further amendments are to be made, it should be recast in the interests of clarity.

               (2)

               In the light of the judgment of the Court of Justice of 6 May 2008 in Case C-133/06 (5), it is considered necessary to redraft the wording of the second subparagraph of Article 4(3) of Directive 90/435/EEC, for the purpose of clarifying that the rules referred to therein are adopted by the Council acting in accordance with the procedure provided for in the Treaty. It is furthermore appropriate to update the Annexes to that Directive.

               (3)

               The objective of this Directive 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.

               (4)

               The grouping together of companies of different Member States may be necessary in order to create within the Union conditions analogous to those of an internal market and in order thus to ensure the effective functioning of such an internal market. Such operations should not to be hampered by restrictions, disadvantages or distortions arising in particular from the tax provisions of the Member States. It is therefore necessary, with respect to such grouping together of companies of different Member States, to provide for tax rules which are neutral from the point of view of competition, in order to allow enterprises to adapt to the requirements of the internal market, to increase their productivity and to improve their competitive strength at the international level.

               (5)

               Such grouping together may result in the formation of groups of parent companies and subsidiaries.

               (6)

               Before the entry into force of Directive 90/435/EEC, the tax provisions governing the relations between parent companies and subsidiaries of different Member States varied appreciably from one Member State to another and were generally less advantageous than those applicable to parent companies and subsidiaries of the same Member State. Cooperation between companies of different Member States was thereby disadvantaged in comparison with cooperation between companies of the same Member State. It was necessary to eliminate that disadvantage by the introduction of a common system in order to facilitate the grouping together of companies at Union level.

               (7)

               Where a parent company by virtue of its association with its subsidiary receives distributed profits, the Member State of the parent company must either refrain from taxing such profits, or tax such profits while authorising the parent company to deduct from the amount of tax due that fraction of the corporation tax paid by the subsidiary which relates to those profits.

               (8)

               It is furthermore necessary, in order to ensure fiscal neutrality, that the profits which a subsidiary distributes to its parent company be exempt from withholding tax.

               (9)

               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.

               (10)

               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.

               (11)

               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 this Directive are met.

               (12)

               This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Part B of Annex II,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   1.   Each Member State shall apply this Directive:

               (a)

               to distributions of profits received by companies of that Member State which come from their subsidiaries of other Member States;

               (b)

               to distributions of profits by companies of that Member State to companies of other Member States of which they are subsidiaries;

               (c)

               to distributions of profits received by permanent establishments situated in that Member 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;

               (d)

               to distributions of profits by companies of that Member State to permanent establishments situated in another Member State of companies of the same Member State of which they are subsidiaries.

         2.   This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of fraud or abuse.
   Article 2
   For the purposes of this Directive the following definitions shall apply:

               (a)

               ‘company of a Member State’ means any company which:

                           (i)

                           takes one of the forms listed in Annex I, Part A;

                           (ii)

                           according to the tax laws of a Member State is considered to be resident in that Member State for tax purposes and, under the terms of a double taxation agreement concluded with a third State, is not considered to be resident for tax purposes outside the Union;

                           (iii)

                           moreover, is subject to one of the taxes listed in Annex I, Part B, without the possibility of an option or of being exempt, or to any other tax which may be substituted for any of those taxes;

               (b)

               ‘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.

         Article 3
   1.   For the purposes of applying this Directive:

               (a)

               the status of parent company shall be attributed:

                           (i)

                           at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10 % in the capital of a company of another Member State fulfilling the same conditions;

                           (ii)

                           under the same conditions, to a company of a Member State which has a minimum holding of 10 % 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;

               (b)

               ‘subsidiary’ means that company the capital of which includes the holding referred to in point (a).

         2.   By way of derogation from paragraph 1, Member States shall have the option of:

               (a)

               replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights;

               (b)

               not applying this Directive to companies of that Member State, which do not maintain for an uninterrupted period of at least 2 years holdings qualifying them as parent companies, or to those of their companies in which a company of another Member State does not maintain such a holding for an uninterrupted period of at least 2 years.

         Article 4
   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 Member State of the parent company and the Member State of its permanent establishment shall, except when the subsidiary is liquidated, either:

               (a)

               refrain from taxing such profits; or

               (b)

               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 fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.

         2.   Nothing in this Directive shall prevent the Member State of the parent company from considering a subsidiary to be fiscally transparent on the basis of that Member 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 Member 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 Member 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 fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
   3.   Each Member State shall retain the option of providing that any charges relating to the holding and any losses resulting from the distribution of the profits of the subsidiary may not be deducted from the taxable profits of the parent company.
   Where the management costs relating to the holding in such a case are fixed as a flat rate, the fixed amount may not exceed 5 % of the profits distributed by the subsidiary.
   4.   Paragraphs 1 and 2 shall apply until the date of effective entry into force of a common system of company taxation.
   5.   The Council, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, shall, at the appropriate time, adopt the rules to apply as from the date of effective entry into force of a common system of company taxation.
   Article 5
   Profits which a subsidiary distributes to its parent company shall be exempt from withholding tax.
   Article 6
   The Member State of a parent company may not charge withholding tax on the profits which such a company receives from a subsidiary.
   Article 7
   1.   The term ‘withholding tax’ as used in this Directive shall not cover an advance payment or prepayment (précompte) of corporation tax to the Member State of the subsidiary which is made in connection with a distribution of profits to its parent company.
   2.   This Directive shall not affect the application of domestic or agreement-based provisions designed to eliminate or lessen economic double taxation of dividends, in particular provisions relating to the payment of tax credits to the recipients of dividends.
   Article 8
   1.   Member States shall bring into force the laws, regulations, and administrative provisions necessary to comply with this Directive as from 18 January 2012. They shall forthwith inform the Commission thereof.
   When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
   2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive together with a correlation table between them and this Directive.
   Article 9
   Directive 90/435/EEC, as amended by the acts listed in Annex II, Part A, is repealed, without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex II, Part B.
   References to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex III.
   Article 10
   This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
   Article 11
   This Directive is addressed to the Member States.

      Done at Brussels, 30 November 2011.

            For the Council

            The President

         J. VINCENT-ROSTOWSKI

      (1)  Opinion delivered on 4 May 2011 (not yet published in the Official Journal).

      (2)  OJ C 107, 6.4.2011, p. 73.

      (3)  OJ L 225, 20.8.1990, p. 6.

      (4)  See Annex II, Part A.

      (5)  [2008] ECR I-03189.

      ANNEX I
      PART A

         List of companies referred to in Article 2(a)(i)

                  (a)

                  companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) (1) and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees (2) and cooperative societies incorporated under Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) (3) 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 (4);

                  (b)

                  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;

                  (c)

                  companies under Bulgarian law known as: ‘събирателно дружество’, ‘командитно дружество’, ‘дружество с ограничена отговорност’, ‘акционерно дружество’, ‘командитно дружество с акции’, ‘неперсонифицирано дружество’, ‘кооперации’, ‘кооперативни съюзи’, ‘държавни предприятия’ constituted under Bulgarian law and carrying on commercial activities;

                  (d)

                  companies under Czech law known as: ‘akciová společnost’, ‘společnost s ručením omezeným’;

                  (e)

                  companies under Danish law known as ‘aktieselskab’ and ‘anpartsselskab’. Other companies subject to tax under the Corporation Tax Act, in so far as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to ‘aktieselskaber’;

                  (f)

                  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;

                  (g)

                  companies under Estonian law known as: ‘täisühing’, ‘usaldusühing’, ‘osaühing’, ‘aktsiaselts’, ‘tulundusühistu’;

                  (h)

                  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;

                  (i)

                  companies under Greek law known as ‘ανώνυμη εταιρεία’,·‘εταιρεία περιορισμένης ευθύνης (Ε.Π.Ε.)’·and other companies constituted under Greek law subject to Greek corporate tax;

                  (j)

                  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’);

                  (k)

                  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;

                  (l)

                  companies under Italian law known as ‘società per azioni’, ‘società in accomandita per azioni’, ‘società a responsabilità limitata’, ‘società cooperative’, ‘società di mutua assicurazione’, and private and public entities whose activity is wholly or principally commercial;

                  (m)

                  under Cypriot law: ‘εταιρείες’ as defined in the Income Tax laws;

                  (n)

                  companies under Latvian law known as: ‘akciju sabiedrība’, ‘sabiedrība ar ierobežotu atbildību’;

                  (o)

                  companies incorporated under the law of Lithuania;

                  (p)

                  companies under Luxembourgish 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;

                  (q)

                  companies under Hungarian law known as: ‘közkereseti társaság’, ‘betéti társaság’, ‘közös vállalat’, ‘korlátolt felelősségű társaság’, ‘részvénytársaság’, ‘egyesülés’, ‘szövetkezet’;

                  (r)

                  companies under Maltese law known as: ‘Kumpaniji ta’ Responsabilita’ Limitata’, ‘Soċjetajiet en commandite li l-kapital tagħhom maqsum f’azzjonijiet’;

                  (s)

                  companies under Dutch law known as ‘naamloze vennootschap’, ‘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;

                  (t)

                  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;

                  (u)

                  companies under Polish law known as: ‘spółka akcyjna’, ‘spółka z ograniczoną odpowiedzialnością’;

                  (v)

                  commercial companies or civil law companies having a commercial form and cooperatives and public undertakings incorporated in accordance with Portuguese law;

                  (w)

                  companies under Romanian law known as: ‘societăți pe acțiuni’, ‘societăți în comandită pe acțiuni’, ‘societăți cu răspundere limitată’;

                  (x)

                  companies under Slovenian law known as: ‘delniška družba’, ‘komanditna družba’, ‘družba z omejeno odgovornostjo’;

                  (y)

                  companies under Slovak law known as: ‘akciová spoločnosť’, ‘spoločnosť s ručením obmedzeným’, ‘komanditná spoločnosť’;

                  (z)

                  companies under Finnish law known as ‘osakeyhtiö’/‘aktiebolag’, ‘osuuskunta’/‘andelslag’, ‘säästöpankki’/‘sparbank’ and ‘vakuutusyhtiö’/‘försäkringsbolag’;

                  (aa)

                  companies under Swedish law known as ‘aktiebolag’, ‘försäkringsaktiebolag’, ‘ekonomiska föreningar’, ‘sparbanker’, ‘ömsesidiga försäkringsbolag’, ‘försäkringsföreningar’;

                  (ab)

                  companies incorporated under the law of the United Kingdom.

            PART B

         List of taxes referred to in Article 2(a)(iii)

                  —

                  impôt des sociétés/vennootschapsbelasting in Belgium,

                  —

                  корпоративен данък in Bulgaria,

                  —

                  daň z příjmů právnických osob in the Czech Republic,

                  —

                  selskabsskat in Denmark,

                  —

                  Körperschaftssteuer in Germany,

                  —

                  tulumaks in Estonia,

                  —

                  corporation tax in Ireland,

                  —

                  φόρος εισοδήματος νομικών προσώπων κερδοσκοπικού χαρακτήρα in Greece,

                  —

                  impuesto sobre sociedades in Spain,

                  —

                  impôt sur les sociétés in France,

                  —

                  imposta sul reddito delle società in Italy,

                  —

                  φόρος εισοδήματος in Cyprus,

                  —

                  uzņēmumu ienākuma nodoklis in Latvia,

                  —

                  pelno mokestis in Lithuania,

                  —

                  impôt sur le revenu des collectivités in Luxembourg,

                  —

                  társasági adó, osztalékadó in Hungary,

                  —

                  taxxa fuq l-income in Malta,

                  —

                  vennootschapsbelasting in the Netherlands,

                  —

                  Körperschaftssteuer in Austria,

                  —

                  podatek dochodowy od osób prawnych in Poland,

                  —

                  imposto sobre o rendimento das pessoas colectivas in Portugal,

                  —

                  impozit pe profit in Romania,

                  —

                  davek od dobička pravnih oseb in Slovenia,

                  —

                  daň z príjmov právnických osôb in Slovakia,

                  —

                  yhteisöjen tulovero/inkomstskatten för samfund in Finland,

                  —

                  statlig inkomstskatt in Sweden,

                  —

                  corporation tax in the United Kingdom.

         (1)  OJ L 294, 10.11.2001, p. 1.

         (2)  OJ L 294, 10.11.2001, p. 22.

         (3)  OJ L 207, 18.8.2003, p. 1.

         (4)  OJ L 207, 18.8.2003, p. 25.

      ANNEX II
      PART A

         Repealed Directive with list of its successive amendments

      (referred to in Article 9)

                  Council Directive 90/435/EEC
                  (OJ L 225, 20.8.1990, p. 6).

                  Point XI.B.I.3 of Annex I to the 1994 Act of Accession
                  (OJ C 241, 29.8.1994, p. 196).

                  Council Directive 2003/123/EC
                  (OJ L 7, 13.1.2004, p. 41).

                  Point 9.8 of Annex II to the 2003 Act of Accession
                  (OJ L 236, 23.9.2003, p. 555).

                  Council Directive 2006/98/EC
                  (OJ L 363, 20.12.2006, p. 129).

                  Annex, point 7 only

            PART B

         List of time limits for transposition into national law

      (referred to in Article 9)

                  Directive

                  Time limit for transposition

                  90/435/EEC

                  31 December 1991

                  2003/123/EC

                  1 January 2005

                  2006/98/EC

                  1 January 2007

      ANNEX III

         Correlation Table

                  Directive 90/435/EEC

                  This Directive

                  Article 1(1) first to fourth indents

                  Article 1(1)(a) to (d)

                  Article 1(2)

                  Article 1(2)

                  Article 2(1) first part of the introductory phrase

                  Article 2 introductory phrase

                  Article 2(1) second part of the introductory phrase

                  Article 2(a), introductory phrase

                  Article 2(1)(a)

                  Article 2(a)(i)

                  Article 2(1)(b)

                  Article 2(a)(ii)

                  Article 2(1)(c) introductory phrase of the first subparagraph and second subparagraph

                  Article 2(a)(iii)

                  Article 2(1)(c), first subparagraph, first to twenty-seventh indents

                  Annex I, Part B, first to twenty-seventh indents

                  Article 2(2)

                  Article 2(b)

                  Article 3(1) introductory phrase

                  Article 3(1), introductory phrase

                  Article 3(1)(a) first subparagraph, initial words

                  Article 3(1)(a), introductory phrase

                  Article 3(1)(a) first subparagraph, final words

                  Article 3(1)(a)(i)

                  Article 3(1)(a) second subparagraph

                  Article 3(1)(a)(ii)

                  Article 3(1)(a) third subparagraph

                  —

                  Article 3(1)(a) fourth subparagraph

                  —

                  Article 3(1)(b)

                  Article 3(1)(b)

                  Article 3(2) first and second indents

                  Article 3(2)(a) and (b)

                  Article 4(1) first and second indents

                  Article 4(1)(a) and (b)

                  Article 4(1a)

                  Article 4(2)

                  Article 4(2) first sentence

                  Article 4(3) first subparagraph

                  Article 4(2) second sentence

                  Article 4(3) second subparagraph

                  Article 4(3) first subparagraph

                  Article 4(4)

                  Article 4(3) second subparagraph

                  Article 4(5)

                  Articles 5, 6 and 7

                  Articles 5, 6 and 7

                  Article 8(1)

                  —

                  Article 8(2)

                  Article 8

                  —

                  Article 9

                  —

                  Article 10

                  Article 9

                  Article 11

                  Annex

                  Annex I, Part A

                  —

                  Annex II

                  —

                  Annex III


title: Directive 2011/98/EU of the European Parliament and of the Council of 13 December 2011 on a single application procedure for a single permit for third-country nationals to reside and work in the territory of a Member State and on a common set of rights for third-country workers legally residing in a Member State

text:
               23.12.2011

               EN

               Official Journal of the European Union

               L 343/1

         DIRECTIVE 2011/98/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
   of 13 December 2011
   on a single application procedure for a single permit for third-country nationals to reside and work in the territory of a Member State and on a common set of rights for third-country workers legally residing in a Member State
   THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union, and in particular points (a) and (b) of Article 79(2) thereof,
   Having regard to the proposal from the European Commission,
   Having regard to the opinion of the European Economic and Social Committee (1),
   Having regard to the opinion of the Committee of the Regions (2),
   Acting in accordance with the ordinary legislative procedure (3),
   Whereas:

               (1)

               For the gradual establishment of an area of freedom, security and justice, the Treaty on the Functioning of the European Union (TFEU) provides for measures to be adopted in the fields of asylum, immigration and protection of the rights of third-country nationals.

               (2)

               The European Council, at its special meeting in Tampere on 15 and 16 October 1999, acknowledged the need for harmonisation of national law governing the conditions for admission and residence of third-country nationals. In this context, it stated in particular that the European Union should ensure fair treatment of third-country nationals who are legally residing in the territory of the Member States and that a more vigorous integration policy should aim to grant them rights and obligations comparable to those of citizens of the Union. The European Council accordingly asked the Council to adopt the legal instruments on the basis of Commission proposals. The need for achieving the objectives defined at Tampere was reaffirmed by the Stockholm Programme, which was adopted by the European Council at its meeting of 10 and 11 December 2009.

               (3)

               Provisions for a single application procedure leading to a combined title encompassing both residence and work permits within a single administrative act will contribute to simplifying and harmonising the rules currently applicable in Member States. Such procedural simplification has already been introduced by several Member States and has made for a more efficient procedure both for the migrants and for their employers, and has allowed easier controls of the legality of their residence and employment.

               (4)

               In order to allow initial entry into their territory, Member States should be able to issue a single permit or, if they issue single permits only after entry, a visa. Member States should issue such single permits or visas in a timely manner.

               (5)

               A set of rules governing the procedure for examination of the application for a single permit should be laid down. That procedure should be effective and manageable, taking account of the normal workload of the Member States’ administrations, as well as transparent and fair, in order to offer appropriate legal certainty to those concerned.

               (6)

               The provisions of this Directive should be without prejudice to the competence of the Member States to regulate the admission, including the volumes of admission, of third-country nationals for the purpose of work.

               (7)

               Posted third-country nationals should not be covered by this Directive. This should not prevent third-country nationals who are legally residing and working in a Member State and posted to another Member State from continuing to enjoy equal treatment with respect to nationals of the Member State of origin for the duration of their posting, in respect of those terms and conditions of employment which are not affected by the application of Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services (4).

               (8)

               Third-country nationals who have acquired long-term resident status in accordance with Council Directive 2003/109/EC of 25 November 2003 on the status of third-country nationals who are long-term residents (5) should not be covered by this Directive given their more privileged status and their specific type of residence permit ‘long-term resident-EU’.

               (9)

               Third-country nationals who have been admitted to the territory of a Member State to work on a seasonal basis should not be covered by this Directive given their temporary status.

               (10)

               The obligation on the Member States to determine whether the application is to be made by a third-country national or by his or her employer should be without prejudice to any arrangements requiring both to be involved in the procedure. The Member States should decide whether the application for a single permit is to be made in the Member State of destination or from a third country. In cases where the third-country national is not allowed to make an application from a third country, Member States should ensure that the application may be made by the employer in the Member State of destination.

               (11)

               The provisions of this Directive on the single application procedure and on the single permit should not concern uniform or long-stay visas.

               (12)

               The designation of the competent authority under this Directive should be without prejudice to the role and responsibilities of other authorities and, where applicable, the social partners, with regard to the examination of, and the decision on, the application.

               (13)

               The deadline for adopting a decision on the application should not include the time required for the recognition of professional qualifications or the time required for issuing a visa. This Directive should be without prejudice to national procedures on the recognition of diplomas.

               (14)

               The single permit should be drawn up in accordance with Council Regulation (EC) No 1030/2002, of 13 June 2002 laying down a uniform format for residence permits for third-country nationals (6), enabling Member States to enter further information, in particular as to whether or not the person is permitted to work. A Member State should indicate, inter alia, for the purpose of better control of migration, not only on the single permit but also on all the issued residence permits, the information relating to the permission to work, irrespective of the type of the permit or the residence title on the basis of which the third-country national has been admitted to the territory and has been given access to the labour market of that Member State.

               (15)

               The provisions of this Directive on residence permits for purposes other than work should apply only to the format of such permits and should be without prejudice to Union or national rules on admission procedures and on procedures for issuing such permits.

               (16)

               The provisions of this Directive on the single permit and on the residence permit issued for purposes other than work should not prevent Member States from issuing an additional paper document in order to be able to give more precise information on the employment relationship for which the format of the residence permit leaves insufficient space. Such a document can serve to prevent the exploitation of third-country nationals and combat illegal employment but should be optional for Member States and should not serve as a substitute for a work permit thereby compromising the concept of the single permit. Technical possibilities offered by Article 4 of Regulation (EC) No 1030/2002 and point (a)16 of the Annex thereto can also be used to store such information in an electronic format.

               (17)

               The conditions and criteria on the basis of which an application to issue, amend or renew a single permit can be rejected, or on the basis of which the single permit can be withdrawn, should be objective and should be laid down in national law including the obligation to respect the principle of Union preference as expressed in particular in the relevant provisions of the 2003 and 2005 Acts of Accession. Rejection and withdrawal decisions should be duly reasoned.

               (18)

               Third-country nationals who are in possession of a valid travel document and a single permit issued by a Member State applying the Schengen acquis in full, should be allowed to enter into and move freely within the territory of the Member States applying the Schengen acquis in full, for a period up to three months in any six-month period in accordance with Regulation (EC) No 562/2006 of the European Parliament and of the Council of 15 March 2006 establishing a Community Code on the rules governing the movement of persons across borders (Schengen Borders Code) (7) and Article 21 of the Convention implementing the Schengen Agreement of 14 June 1985 between the Governments of the States of the Benelux Economic Union, the Federal Republic of Germany and the French Republic on the gradual abolition of checks at their common borders (8) (Schengen Convention).

               (19)

               In the absence of horizontal Union legislation, the rights of third-country nationals vary, depending on the Member State in which they work and on their nationality. With a view to developing further a coherent immigration policy and narrowing the rights gap between citizens of the Union and third-country nationals legally working in a Member State and complementing the existing immigration acquis, a set of rights should be laid down in order, in particular, to specify the fields in which equal treatment between a Member State’s own nationals and such third-country nationals who are not yet long-term residents is provided. Such provisions are intended to establish a minimum level playing field within the Union, to recognise that such third-country nationals contribute to the Union economy through their work and tax payments and to serve as a safeguard to reduce unfair competition between a Member State’s own nationals and third-country nationals resulting from the possible exploitation of the latter. A third–country worker in this Directive should be defined, without prejudice to the interpretation of the concept of employment relationship in other provisions of Union law, as a third-country national who has been admitted to the territory of a Member State, who is legally residing and who is allowed, in the context of a paid relationship, to work there in accordance with national law or practice.

               (20)

               All third-country nationals who are legally residing and working in Member States should enjoy at least a common set of rights based on equal treatment with the nationals of their respective host Member State, irrespective of the initial purpose of or basis for admission. The right to equal treatment in the fields specified by this Directive should be granted not only to those third-country nationals who have been admitted to a Member State to work but also to those who have been admitted for other purposes and have been given access to the labour market of that Member State in accordance with other provisions of Union or national law, including family members of a third-country worker who are admitted to the Member State in accordance with Council Directive 2003/86/EC of 22 September 2003 on the right to family reunification (9); third-country nationals who are admitted to the territory of a Member State in accordance with Council Directive 2004/114/EC of 13 December 2004 on the conditions of admission of third-country nationals for the purposes of studies, pupil exchange, unremunerated training or voluntary service (10); and researchers admitted in accordance with Council Directive 2005/71/EC of 12 October 2005 on a specific procedure for admitting third-country nationals for the purposes of scientific research (11).

               (21)

               The right to equal treatment in specified fields should be strictly linked to the third-country national’s legal residence and the access given to the labour market in a Member State, which are enshrined in the single permit encompassing the authorisation to reside and work and in residence permits issued for other purposes containing information on the permission to work.

               (22)

               Working conditions as referred to in this Directive should cover at least pay and dismissal, health and safety at the workplace, working time and leave taking into account collective agreements in force.

               (23)

               A Member State should recognise professional qualifications acquired by a third-country national in another Member State in the same way as those of citizens of the Union and should take into account qualifications acquired in a third country in accordance with Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications (12). The right to equal treatment accorded to third-country workers as regards recognition of diplomas, certificates and other professional qualifications in accordance with the relevant national procedures should be without prejudice to the competence of Member States to admit such third-country workers to their labour market.

               (24)

               Third-country workers should enjoy equal treatment as regards social security. Branches of social security are defined in Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (13). The provisions on equal treatment concerning social security in this Directive should also apply to workers admitted to a Member State directly from a third country. Nevertheless, this Directive should not confer on third-country workers more rights than those already provided in existing Union law in the field of social security for third-country nationals who are in cross-border situations. This Directive, furthermore, should not grant rights in relation to situations which lie outside the scope of Union law, such as in relation to family members residing in a third country. This Directive should grant rights only in relation to family members who join third-country workers to reside in a Member State on the basis of family reunification or family members who already reside legally in that Member State.

               (25)

               Member States should ensure at least equal treatment of third-country nationals who are in employment or who, after a minimum period of employment, are registered as unemployed. Any restrictions to the equal treatment in the field of social security under this Directive should be without prejudice to the rights conferred pursuant to Regulation (EU) No 1231/2010 of the European Parliament and of the Council of 24 November 2010 extending Regulation (EC) No 883/2004 and Regulation (EC) No 987/2009 to nationals of third countries who are not already covered by these Regulations solely on the ground of their nationality (14).

               (26)

               Union law does not limit the power of the Member States to organise their social security schemes. In the absence of harmonisation at Union level, it is for each Member State to lay down the conditions under which social security benefits are granted, as well as the amount of such benefits and the period for which they are granted. However, when exercising that power, Member States should comply with Union law.

               (27)

               Equal treatment of third-country workers should not apply to measures in the field of vocational training which are financed under social assistance schemes.

               (28)

               This Directive should be applied without prejudice to more favourable provisions contained in Union law and applicable international instruments.

               (29)

               Member States should give effect to the provisions of this Directive without discrimination on the basis of sex, race, colour, ethnic or social origin, genetic characteristics, language, religion or beliefs, political or other opinions, membership of a national minority, fortune, birth, disabilities, age or sexual orientation in particular in accordance with Council Directive 2000/43/EC of 29 June 2000 implementing the principle of equal treatment between persons irrespective of racial or ethnic origin (15) and Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation (16).

               (30)

               Since the objectives of this Directive, namely laying down a single application procedure for issuing a single permit for third-country nationals to work in the territory of a Member State and a common set of rights for third-country workers legally residing in a Member State, cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale and effects of the action, 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 (TEU). In accordance with the principle of proportionality as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.

               (31)

               This Directive respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union in accordance with Article 6(1) of the TEU.

               (32)

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

               (33)

               In accordance with Articles 1 and 2 of the Protocol (No 21) on the position of the United Kingdom and Ireland, annexed to the TEU and to the TFEU, and without prejudice to Article 4 of that Protocol, those Member States are not taking part in the adoption of this Directive and are not bound by it or subject to its application.

               (34)

               In accordance with Articles 1 and 2 of the Protocol (No 22) on the position of Denmark, annexed to the TEU and to the TFEU, Denmark is not taking part in the adoption of this Directive and is not bound by it or subject to its application,

         HAVE ADOPTED THIS DIRECTIVE:
   CHAPTER I

      GENERAL PROVISIONS

   Article 1
   Subject matter
   1.   This Directive lays down:

               (a)

               a single application procedure for issuing a single permit for third-country nationals to reside for the purpose of work in the territory of a Member State, in order to simplify the procedures for their admission and to facilitate the control of their status; and

               (b)

               a common set of rights to third-country workers legally residing in a Member State, irrespective of the purposes for which they were initially admitted to the territory of that Member State, based on equal treatment with nationals of that Member State.

         2.   This Directive is without prejudice to the Member States’ powers concerning the admission of third-country nationals to their labour markets.
   Article 2
   Definitions
   For the purposes of this Directive, the following definitions apply:

               (a)

               ‘third-country national’ means a person who is not a citizen of the Union within the meaning of Article 20(1) TFEU;

               (b)

               ‘third-country worker’ means a third-country national who has been admitted to the territory of a Member State and who is legally residing and is allowed to work in the context of a paid relationship in that Member State in accordance with national law or practice;

               (c)

               ‘single permit’ means a residence permit issued by the authorities of a Member State allowing a third-country national to reside legally in its territory for the purpose of work;

               (d)

               ‘single application procedure’ means any procedure leading, on the basis of a single application made by a third-country national, or by his or her employer, for the authorisation of residence and work in the territory of a Member State, to a decision ruling on that application for the single permit.

         Article 3
   Scope
   1.   This Directive shall apply to:

               (a)

               third-country nationals who apply to reside in a Member State for the purpose of work;

               (b)

               third-country nationals who have been admitted to a Member State for purposes other than work in accordance with Union or national law, who are allowed to work and who hold a residence permit in accordance with Regulation (EC) No 1030/2002; and

               (c)

               third-country nationals who have been admitted to a Member State for the purpose of work in accordance with Union or national law.

         2.   This Directive shall not apply to third-country nationals:

               (a)

               who are family members of citizens of the Union who have exercised, or are exercising, their right to free movement within the Union in accordance with Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States (17);

               (b)

               who, together with their family members, and irrespective of their nationality, enjoy rights of free movement equivalent to those of citizens of the Union under agreements either between the Union and the Member States or between the Union and third countries;

               (c)

               who are posted for as long as they are posted;

               (d)

               who have applied for admission or have been admitted to the territory of a Member State to work as intra-corporate transferees;

               (e)

               who have applied for admission or have been admitted to the territory of a Member State as seasonal workers or au pairs;

               (f)

               who are authorised to reside in a Member State on the basis of temporary protection, or who have applied for authorisation to reside there on that basis and are awaiting a decision on their status;

               (g)

               who are beneficiaries of international protection under Council Directive 2004/83/EC of 29 April 2004 on minimum standards for the qualification and status of third-country nationals or stateless persons as refugees or as persons who otherwise need international protection and the content of the protection granted (18) or who have applied for international protection under that Directive and whose application has not been the subject of a final decision;

               (h)

               who are beneficiaries of protection in accordance with national law, international obligations or the practice of a Member State or have applied for protection in accordance with national law, international obligations or the practice of a Member State and whose application has not been the subject of a final decision;

               (i)

               who are long-term residents in accordance with Directive 2003/109/EC;

               (j)

               whose removal has been suspended on the basis of fact or law;

               (k)

               who have applied for admission or who have been admitted to the territory of a Member State as self-employed workers;

               (l)

               who have applied for admission or have been admitted as seafarers for employment or work in any capacity on board of a ship registered in or sailing under the flag of a Member State.

         3.   Member States may decide that Chapter II does not apply to third-country nationals who have been either authorised to work in the territory of a Member State for a period not exceeding six months or who have been admitted to a Member State for the purpose of study.
   4.   Chapter II shall not apply to third-country nationals who are allowed to work on the basis of a visa.
   CHAPTER II

      SINGLE APPLICATION PROCEDURE AND SINGLE PERMIT

   Article 4
   Single application procedure
   1.   An application to issue, amend or renew a single permit shall be submitted by way of a single application procedure. Member States shall determine whether applications for a single permit are to be made by the third-country national or by the third-country national’s employer. Member States may also decide to allow an application from either of the two. If the application is to be submitted by the third-country national, Member States shall allow the application to be introduced from a third country or, if provided for by national law, in the territory of the Member State in which the third-country national is legally present.
   2.   Member States shall examine an application made under paragraph 1 and shall adopt a decision to issue, amend or renew the single permit if the applicant fulfils the requirements specified by Union or national law. A decision to issue, amend or renew the single permit shall constitute a single administrative act combining a residence permit and a work permit.
   3.   The single application procedure shall be without prejudice to the visa procedure which may be required for initial entry.
   4.   Member States shall issue a single permit, where the conditions provided for are met, to third-country nationals who apply for admission and to third-country nationals already admitted who apply to renew or modify their residence permit after the entry into force of the national implementing provisions.
   Article 5
   Competent authority
   1.   Member States shall designate the authority competent to receive the application and to issue the single permit.
   2.   The competent authority shall adopt a decision on the complete application as soon as possible and in any event within four months of the date on which the application was lodged.
   The time limit referred to in the first subparagraph may be extended in exceptional circumstances, linked to the complexity of the examination of the application.
   Where no decision is taken within the time limit provided for in this paragraph, any consequences shall be determined by national law.
   3.   The competent authority shall notify the decision to the applicant in writing in accordance with the notification procedures laid down in the relevant national law.
   4.   If the information or documents in support of the application are incomplete according to the criteria specified in national law, the competent authority shall notify the applicant in writing of the additional information or documents required, setting a reasonable deadline to provide them. The time limit referred to in paragraph 2 shall be suspended until the competent authority or other relevant authorities have received the additional information required. If the additional information or documents is not provided within the deadline set, the competent authority may reject the application.
   Article 6
   Single permit
   1.   Member States shall issue a single permit using the uniform format as laid down in Regulation (EC) No 1030/2002 and shall indicate the information relating to the permission to work in accordance with point (a)7.5-9 of the Annex thereto.
   Member States may indicate additional information related to the employment relationship of the third-country national (such as the name and address of the employer, place of work, type of work, working hours, remuneration) in paper format, or store such data in electronic format as referred to in Article 4 of Regulation (EC) No 1030/2002 and in point (a)16 of the Annex thereto.
   2.   When issuing the single permit Member States shall not issue additional permits as proof of authorisation to access the labour market.
   Article 7
   Residence permits issued for purposes other than work
   1.   When issuing residence permits in accordance with Regulation (EC) No 1030/2002 Member States shall indicate the information relating to the permission to work irrespective of the type of the permit.
   Member States may indicate additional information related to the employment relationship of the third-country national (such as the name and address of the employer, place of work, type of work, working hours, remuneration) in paper format, or store such data in electronic format as referred to in Article 4 of Regulation (EC) No 1030/2002 and point (a)16 of the Annex thereto.
   2.   When issuing residence permits in accordance with Regulation (EC) No 1030/2002, Member States shall not issue additional permits as proof of authorisation to access the labour market.
   Article 8
   Procedural guarantees
   1.   Reasons shall be given in the written notification of a decision rejecting an application to issue, amend or renew a single permit, or a decision withdrawing a single permit on the basis of criteria provided for by Union or national law.
   2.   A decision rejecting the application to issue, amend or renew or withdrawing a single permit shall be open to legal challenge in the Member State concerned, in accordance with national law. The written notification referred to in paragraph 1 shall specify the court or administrative authority where the person concerned may lodge an appeal and the time limit therefor.
   3.   An application may be considered as inadmissible on the grounds of volume of admission of third-country nationals coming for employment and, on that basis, need not to be processed.
   Article 9
   Access to information
   Member States shall provide, upon request, adequate information to the third-country national and the future employer on the documents required to make a complete application.
   Article 10
   Fees
   Member States may require applicants to pay fees, where appropriate, for handling applications in accordance with this Directive. The level of such fees shall be proportionate and may be based on the services actually provided for the processing of applications and the issuance of permits.
   Article 11
   Rights on the basis of the single permit
   Where a single permit has been issued in accordance with national law, it shall authorise, during its period of validity, its holder at least to:

               (a)

               enter and reside in the territory of the Member State issuing the single permit, provided that the holder meets all admission requirements in accordance with national law;

               (b)

               have free access to the entire territory of the Member State issuing the single permit within the limits provided for by national law;

               (c)

               exercise the specific employment activity authorised under the single permit in accordance with national law;

               (d)

               be informed about the holder’s own rights linked to the permit conferred by this Directive and/or by national law.

         CHAPTER III

      RIGHT TO EQUAL TREATMENT

   Article 12
   Right to equal treatment
   1.   Third-country workers as referred to in points (b) and (c) of Article 3(1) shall enjoy equal treatment with nationals of the Member State where they reside with regard to:

               (a)

               working conditions, including pay and dismissal as well as health and safety at the workplace;

               (b)

               freedom of association and affiliation and membership of an organisation representing workers or employers or of any organisation whose members are engaged in a specific occupation, including the benefits conferred by such organisations, without prejudice to the national provisions on public policy and public security;

               (c)

               education and vocational training;

               (d)

               recognition of diplomas, certificates and other professional qualifications in accordance with the relevant national procedures;

               (e)

               branches of social security, as defined in Regulation (EC) No 883/2004;

               (f)

               tax benefits, in so far as the worker is deemed to be resident for tax purposes in the Member State concerned;

               (g)

               access to goods and services and the supply of goods and services made available to the public including procedures for obtaining housing as provided by national law, without prejudice to the freedom of contract in accordance with Union and national law;

               (h)

               advice services afforded by employment offices.

         2.   Member States may restrict equal treatment:

               (a)

               under point (c) of paragraph 1 by:

                           (i)

                           limiting its application to those third-country workers who are in employment or who have been employed and who are registered as unemployed;

                           (ii)

                           excluding those third-country workers who have been admitted to their territory in conformity with Directive 2004/114/EC;

                           (iii)

                           excluding study and maintenance grants and loans or other grants and loans;

                           (iv)

                           laying down specific prerequisites including language proficiency and the payment of tuition fees, in accordance with national law, with respect to access to university and post-secondary education and to vocational training which is not directly linked to the specific employment activity;

               (b)

               by limiting the rights conferred on third-country workers under point (e) of paragraph 1, but shall not restrict such rights for third-country workers who are in employment or who have been employed for a minimum period of six months and who are registered as unemployed.
               In addition, Member States may decide that point (e) of paragraph 1 with regard to family benefits shall not apply to third-country nationals who have been authorised to work in the territory of a Member State for a period not exceeding six months, to third-country nationals who have been admitted for the purpose of study, or to third-country nationals who are allowed to work on the basis of a visa.

               (c)

               under point (f) of paragraph 1 with respect to tax benefits by limiting its application to cases where the registered or usual place of residence of the family members of the third-country worker for whom he/she claims benefits, lies in the territory of the Member State concerned.

               (d)

               under point (g) of paragraph 1 by:

                           (i)

                           limiting its application to those third-country workers who are in employment;

                           (ii)

                           restricting access to housing;

         3.   The right to equal treatment laid down in paragraph 1 shall be without prejudice to the right of the Member State to withdraw or to refuse to renew the residence permit issued under this Directive, the residence permit issued for purposes other than work, or any other authorisation to work in a Member State.
   4.   Third-country workers moving to a third country, or their survivors who reside in a third country and who derive rights from those workers, shall receive, in relation to old age, invalidity and death, statutory pensions based on those workers’ previous employment and acquired in accordance with the legislation referred to in Article 3 of Regulation (EC) No 883/2004, under the same conditions and at the same rates as the nationals of the Member States concerned when they move to a third country.
   CHAPTER IV

      FINAL PROVISIONS

   Article 13
   More favourable provisions
   1.   This Directive shall apply without prejudice to more favourable provisions of:

               (a)

               Union law, including bilateral and multilateral agreements between the Union, or the Union and its Member States, on the one hand and one or more third countries on the other; and

               (b)

               bilateral or multilateral agreements between one or more Member States and one or more third countries.

         2.   This Directive shall be without prejudice to the right of Member States to adopt or maintain provisions that are more favourable to the persons to whom it applies.
   Article 14
   Information to the general public
   Each Member State shall make available to the general public a regularly updated set of information concerning the conditions of third-country nationals’ admission to and residence in its territory in order to work there.
   Article 15
   Reporting
   1.   Periodically, and for the first time by 25 December 2016, the Commission shall present a report to the European Parliament and the Council on the application of this Directive in the Member States and shall propose amendments it deems necessary.
   2.   Annually, and for the first time by 25 December 2014, Member States shall communicate to the Commission statistics on the volumes of third-country nationals who have been granted a single permit during the previous calendar year, in accordance with Regulation (EC) No 862/2007 of the European Parliament and of the Council of 11 July 2007 on Community statistics on migration and international protection (19).
   Article 16
   Transposition
   1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 25 December 2013. They shall forthwith communicate to the Commission the text of those provisions.
   When Member States adopt those 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 main provisions of national law which they adopt in the field covered by this Directive.
   Article 17
   Entry into force
   This Directive shall enter into force on the day following its publication in the Official Journal of the European Union.
   Article 18
   Addressees
   This Directive is addressed to the Member States in accordance with the Treaties.

      Done at Strasbourg, 13 December 2011.

            For the European Parliament

            The President

         J. BUZEK

            For the Council

            The President

         M. SZPUNAR

      (1)  OJ C 27, 3.2.2009, p. 114.

      (2)  OJ C 257, 9.10.2008, p. 20.

      (3)  Position of the European Parliament of 24 March 2011 (not yet published in the Official Journal) and position of the Council at first reading of 24 November 2011 (not yet published in the Official Journal). Position of the European Parliament of 13 December 2011 (not yet published in the Official Journal).

      (4)  OJ L 18, 21.1.1997, p. 1.

      (5)  OJ L 16, 23.1.2004, p. 44.

      (6)  OJ L 157, 15.6.2002, p. 1.

      (7)  OJ L 105, 13.4.2006, p. 1.

      (8)  OJ L 239, 22.9.2000, p. 19.

      (9)  OJ L 251, 3.10.2003, p. 12.

      (10)  OJ L 375, 23.12.2004, p. 12.

      (11)  OJ L 289, 3.11.2005, p. 15.

      (12)  OJ L 255, 30.9.2005, p. 22.

      (13)  OJ L 166, 30.4.2004, p. 1.

      (14)  OJ L 344, 29.12.2010, p. 1.

      (15)  OJ L 180, 19.7.2000, p. 22.

      (16)  OJ L 303, 2.12.2000, p. 16.

      (17)  OJ L 158, 30.4.2004, p. 77.

      (18)  OJ L 304, 30.9.2004, p. 12.

      (19)  OJ L 199, 31.7.2007, p. 23.


Avis juridique important

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31985L0157

Forty-eighth Commission Directive 85/157/EEC of 6 February 1985 amending the Annexes to Council Directive 70/524/EEC concerning additives in feedingstuffs

Official Journal L 059 , 27/02/1985 P. 0027 - 0029

*****FORTY-EIGHTH  COMMISSION DIRECTIVE  of 6 February 1985  amending the Annexes to Council Directive 70/524/EEC concerning additives in feedingstuffs  (85/157/EEC)  THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Directive 70/524/EEC of 23 November 1970 concerning additives in feedingstuffs (1), as last amended by the 47th Commission Directive 84/107/EEC (2), and in particular Article 6 thereof,  Whereas Directive 70/524/EEC provides for regular amendment of the content of its Annexes to take account of advances in scientific and technical knowledge;  Whereas the period of authorization of use of the growth promoters 'Carbadox' and 'Olaquindox' should be extended for a specified period at national level until the results of studies being undertaken in certain Member States are available;  Whereas the measures provided for in this Directive are in accordance with the opinion of the Standing Committee for Feedingstuffs,  HAS ADOPTED THIS DIRECTIVE:  Article 1  In Annex II to Directive 70/524/EEC under part F 'Growth promoters' the indication under items 2 and 3 is hereby replaced by the following:  (1) OJ No L 270, 14. 12. 1970, p. 1.  (2) OJ No L 297, 15. 11. 1984, p. 40.  1.2.3.4.5.6.7.8.9 //    //   //   //   //   //   //   //  //   // 'EEC No  // Additives  // Chemical formula, description  // Species of animal  // Maximum age  // Minimum content  // Maximum content  // Other provisions  // Period of authorization 1.2.3.4.5.6,7.8 //   //   //   //   //   // ppm of complete feedingstuffs  //   //   //   //   //   //   //  //   //   //  1.2.3.4.5.6.7.8.9 // 2  // Carbadox  // Methyl 3-(2-quinoxalinylmethylene) carbazate- N, N'-dioxide  // Pigs  // Four months  // 20  // 50  // Use prohibited at least four weeks before slaughter. Mixing or simultaneous use with antibiotics prohibited  // 31 May 1985  //   //   // Minimum purity: 96 % Minimum stability: 24 months  //   //   //   //  // Maximum amount of dust emitted during handling, as determined by the method of Stauber Heubach (1): 0,1 mg Carbadox  //   // 3  // Olaquindox  // 2-(N-2'-hydroxyethyl-carbamoyl) 3-methyl- quinoxaline-1,4-dioxide  // Pigs  // Four months  // 15  // 50  // Use prohibited at least four weeks before slaughter. Mixing or simultaneous use with antibiotics prohibited  // 31 May 1985  //   //   // Minimum purity: 98 %  //   //   // 50  // 100  // Milk substitutes  // 31 May 1985  //   //   // Minimum stability: 24 months  //   //   //   //   // Maximum amount of dust emitted during handling, as determined by the method of Stauber Heubach (1): 0,1 mg Olaquindox  //   //   //   //   //  //   //   //   //   //  (1) Literature references: Fresenius Z Anal Chem (1984) 318: 522-524 Springer Verlag 1984.'  Article  2  This Directive is addressed to the Member States.  Done at Brussels, 6 February 1985.  For the Commission  Frans ANDRIESSEN  Vice-President