title: Commission Implementing Regulation (EU) No 1018/2012 of 5 November 2012 amending Regulations (EC) No 232/2009, (EC) No 188/2007, (EC) No 186/2007, (EC) No 209/2008, (EC) No 1447/2006, (EC) No 316/2003, (EC) No 1811/2005, (EC) No 1288/2004, (EC) No 2148/2004, (EC) No 1137/2007, (EC) No 1293/2008, (EC) No 226/2007, (EC) No 1444/2006, (EC) No 1876/2006, (EC) No 1847/2003, (EC) No 2036/2005, (EC) No 492/2006, (EC) No 1200/2005, and (EC) No 1520/2007 as regards the maximum content of certain micro-organisms in complete feedingstuffs  Text with EEA relevance

text:
               7.11.2012

               EN

               Official Journal of the European Union

               L 307/56

         COMMISSION IMPLEMENTING REGULATION (EU) No 1018/2012
   of 5 November 2012
   amending Regulations (EC) No 232/2009, (EC) No 188/2007, (EC) No 186/2007, (EC) No 209/2008, (EC) No 1447/2006, (EC) No 316/2003, (EC) No 1811/2005, (EC) No 1288/2004, (EC) No 2148/2004, (EC) No 1137/2007, (EC) No 1293/2008, (EC) No 226/2007, (EC) No 1444/2006, (EC) No 1876/2006, (EC) No 1847/2003, (EC) No 2036/2005, (EC) No 492/2006, (EC) No 1200/2005, and (EC) No 1520/2007 as regards the maximum content of certain micro-organisms in complete feedingstuffs
   (Text with EEA relevance)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EC) No 1831/2003 of the European Parliament and of the Council of 22 September 2003 on additives for use in animal nutrition (1) and in particular Article 13(1), (2) and (3) thereof,
   Whereas:

               (1)

               The use of Saccharomyces cerevisiae NCYC Sc 47 belonging to the additive category ‘zootechnical additives’ and to the functional group ‘gut flora stabilisers’ was authorised for 10 years by Commission Regulation (EC) No 232/2009 (2) for dairy buffaloes, by Commission Regulation (EC) No 1447/2006 (3) for lambs for fattening, by Commission Regulation (EC) No 188/2007 (4) for dairy goats and dairy sheep, by Commission Regulation (EC) No 186/2007 (5) for horses, and by Commission Regulation (EC) No 209/2008 (6) for pigs for fattening. It was authorised without a time limit by Commission Regulation (EC) No 316/2003 (7) for cattle for fattening, by Commission Regulation (EC) No 1811/2005 (8) for dairy cows, by Commission Regulation (EC) No 1288/2004 (9) for sows, and by Commission Regulation (EC) No 2148/2004 (10) for weaned piglets.

               (2)

               In accordance with Article 13(3) of Regulation (EC) No 1831/2003, the holder of the authorisations has proposed changing the terms of the authorisations of Saccharomyces cerevisiae NCYC Sc 47 as set out in the Regulations referred to in recital 1.

               (3)

               The use of Bacillus subtilis DSM 17299 belonging to the additive category ‘zootechnical additives’ and to the functional group ‘gut flora stabilisers’ was authorised for 10 years by Commission Regulation (EC) No 1137/2007 (11) for chickens for fattening.

               (4)

               In accordance with Article 13(3) of Regulation (EC) No 1831/2003, the holder of the authorisation has proposed changing the terms of the authorisation of Bacillus subtilis DSM 17299 as set out in the Regulation referred to in recital 3.

               (5)

               The opinions adopted by the European Food Safety Authority (‘the Authority’) on the use of certain micro-organisms in feed were based on the Qualified Presumption of Safety (QPS) status of the micro-organisms concerned (‘Scientific Opinion on the maintenance of the list of QPS biological agents intentionally added to food and feed (2011 update)’ (12)). The holders of the authorisations have proposed to delete the limitation concerning the maximum content of the micro-organisms Saccharomyces cerevisiae NCYC Sc 47 and Bacillus subtilis DSM 17299 in complete feedingstuffs, on the basis that the maximum doses were not consistent with the QPS approach.

               (6)

               In order to avoid market distortions it is appropriate to delete the limitation concerning the maximum content also as regards authorisations of other micro-organisms having the same QPS status.

               (7)

               In accordance with Article 13(1) the Authority was requested to provide an opinion on the possibility to delete the maximum content for other micro-organisms having the same QPS status: Saccharomyces cerevisiae CNCM I-1077 authorised for 10 years by Commission Regulation (EC) No 1293/2008 (13) for lambs, by Commission Regulation (EC) No 226/2007 (14) for dairy goats and dairy sheep and without a time limit by Commission Regulation (EC) No 1200/2005 (15) for dairy cows and cattle for fattening; Saccharomyces cerevisiae CNCM I-1079 authorised without a time limit by Commission Regulation (EC) No 1847/2003 (16) for piglets and by Commission Regulation (EC) No 2036/2005 (17) for sows; Saccharomyces cerevisiae CBS 493.94 authorised without a time limit by Commission Regulation (EC) No 1288/2004 for cattle for fattening and calves and by Commission Regulation (EC) No 1811/2005 (18) for dairy cows; Saccharomyces cerevisiae MUCL 39885 authorised without a time limit by Commission Regulation (EC) No 492/2006 (19) for cattle for fattening; Bacillus amyloliquefaciens CECT 5940 authorised for 10 years by Commission Regulation (EC) No 1292/2008 (20) for chickens for fattening; Lactobacillus farciminis CNCM MA 67/4R authorised for four years by Commission Regulation (EC) No 1876/2006 (21) for chickens and turkeys for fattening and laying hens and without a time limit by Commission Regulation (EC) No 492/2006 for weaned piglets; Pediococcus acidilactici CNCM MA18/5M authorised without a time limit by Commission Regulation (EC) No 1200/2005 for chickens for fattening and by Commission Regulation (EC) No 2036/2005 for pigs for fattening; Lactobacillus acidophilus D2/CSL CECT4529 authorised without a time limit by Commission Regulation (EC) No 1520/2007 (22) for laying hens; Bacillus subtilis C-3102 (DSM 15544) authorised for 10 years by Commission Regulation (EC) No 1444/2006 (23) for chickens for fattening.

               (8)

               The Authority concluded in its opinion of 24 April 2012 (24) that the setting of a maximum content of Saccharomyces cerevisiae NCYC Sc 47, Bacillus subtilis DSM 17299, Saccharomyces cerevisiae CNCM I-1077, Saccharomyces cerevisiae CNCM I-1079, Saccharomyces cerevisiae CBS 493.94, Saccharomyces cerevisiae MUCL 39885, Bacillus amyloliquefaciens CECT 5940, Lactobacillus farciminis CNCM MA 67/4R, Pediococcus acidilactici CNCM MA18/5M, Lactobacillus acidophilus D2/CSL CECT4529, and Bacillus subtilis C-3102 (DSM 15544) in complete feedingstuff does not offer any additional degree of safety for the target animals and consumers. Therefore, there are no reasons to maintain the maximum content for them.

               (9)

               The conditions provided for in Article 5 of Regulation (EC) No 1831/2003 are satisfied.

               (10)

               Regulations (EC) No 232/2009, (EC) No 188/2007, (EC) No 186/2007, (EC) No 209/2008, (EC) No 1447/2006, (EC) No 316/2003, (EC) No 1811/2005, (EC) No 1288/2004, (EC) No 2148/2004, (EC) No 1137/2007, (EC) No 1293/2008, (EC) No 226/2007, (EC) No 1444/2006, (EC) No 1876/2006, (EC) No 1847/2003, (EC) No 2036/2005, (EC) No 492/2006, (EC) No 1200/2005, and (EC) No 1520/2007 should therefore be amended accordingly.

               (11)

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

         HAS ADOPTED THIS REGULATION:
   Article 1
   Amendment to Regulation (EC) No 232/2009
   In column 8, maximum content, of the entry for 4b1702, Saccharomyces cerevisiae NCYC Sc47 in the Annex to Regulation (EC) No 232/2009, the words ‘1,4 × 109’ are deleted.
   Article 2
   Amendment to Regulation (EC) No 188/2007
   In column 8, maximum content of the entry for 4b1702, Saccharomyces cerevisiae NCYC Sc47 in the Annex to Regulation (EC) No 188/2007, the words ‘7,5 × 109’ are deleted.
   Article 3
   Amendment to Regulation (EC) No 186/2007
   In column 8, maximum content of the entry for 4b1702, Saccharomyces cerevisiae NCYC Sc47 in the Annex to Regulation (EC) No 186/2007, the words ‘7 × 109’ are deleted.
   Article 4
   Amendment to Regulation (EC) No 209/2008
   In column 8, maximum content of the entry for 4b1702, Saccharomyces cerevisiae NCYC Sc47 in the Annex to Regulation (EC) No 209/2008, the words ‘1,00 × 1010’ are deleted.
   Article 5
   Amendment to Regulation (EC) No 1447/2006
   In column 8, maximum content of the entry for E 1702, Saccharomyces cerevisiae NCYC Sc47 in the Annex to Regulation (EC) No 1447/2006, the words ‘1,4 × 1010’ are deleted.
   Article 6
   Amendment to Regulation (EC) No 316/2003
   In column 7, maximum content of the entry for E 1702, Saccharomyces cerevisiae NCYC Sc47 in Annex I to Regulation (EC) No 316/2003, the words ‘8 × 109’ are deleted.
   Article 7
   Amendment to Regulation (EC) No 1811/2005
   Annex III to Regulation (EC) No 1811/2005 is amended as follows:

               (1)

               in column 7, maximum content, of the entry for E 1702, Saccharomyces cerevisiae NCYC Sc 47, the words ‘2 × 109’ are deleted;

               (2)

               in column 7, maximum content, of the entry for E 1704, Saccharomyces cerevisiae CBS 493.94, the words ‘3,5 × 108’ are deleted.

         Article 8
   Amendment to Regulation (EC) No 1288/2004
   Annex I to Regulation (EC) No 1288/2004 is amended as follows:

               (1)

               in column 7, maximum content, of the entry for E 1702, Saccharomyces cerevisiae NCYC Sc 47, the words ‘1 × 1010’ are deleted;

               (2)

               in column 7, maximum content, of the entry for E 1704, Saccharomyces cerevisiae CBS 493.94, the words ‘2 × 109’ and ‘1,7 × 108’ are deleted.

         Article 9
   Amendment to Regulation (EC) No 2148/2004
   In column 7, maximum content of the entry for E 1702, Saccharomyces cerevisiae NCYC Sc47 of Annex II to Regulation (EC) No 2148/2004, the words ‘1 × 1010’ are deleted.
   Article 10
   Amendment to Regulation (EC) No 1137/2007
   In column 8, maximum content of the entry for 4b1821 Bacillus subtilis DSM 17299 of the Annex to Regulation (EC) No 1137/2007, the words ‘1,6 × 109’ are deleted.
   Article 11
   Amendment to Regulation (EC) No 1293/2008
   In column 8, maximum content of the entry for 4b1711 Saccharomyces cerevisiae CNCM I-1077 of the Annex to Regulation (EC) No 1293/2008, the words ‘7,3 × 109’ are deleted.
   Article 12
   Amendment to Regulation (EC) No 226/2007
   In column 8, maximum content of the entry for 4b1711 Saccharomyces cerevisiae CNCM I-1077 of the Annex to Regulation (EC) No 226/2007, the words ‘3 × 109’ and ‘1,2 × 109’ are deleted.
   Article 13
   Amendment to Regulation (EC) No 1444/2006
   In column 8, maximum content of the entry for 4b1820 Bacillus subtilis DSM 17299 of the Annex to Regulation (EC) No 1444/2006, the words ‘1 × 109’ are deleted.
   Article 14
   Amendment to Regulation (EC) No 1876/2006
   In column 7, maximum content of the entry for 12 Lactobacillus farciminis CNCM MA 67/4R of Annex I to Regulation (EC) No 1876/2006, the words ‘1 × 109’ are deleted.
   Article 15
   Amendment to Regulation (EC) No 1847/2003
   In column 7, maximum content of the entry for E 1703 Saccharomyces cerevisiae CNCM I-1079 of Annex II to Regulation (EC) No 1847/2003, the words ‘6 × 109’ are deleted.
   Article 16
   Amendment to Regulation (EC) No 2036/2005
   Annex I to Regulation (EC) No 2036/2005 is amended as follows:

               (1)

               in column 7, maximum content, of the entry for E 1703, Saccharomyces cerevisiae CNCM I-1079, the words ‘6 × 109’ are deleted;

               (2)

               in column 7, maximum content, of the entry for E 1712, Pediococcus acidilactici CNCM MA18/5M, the words ‘1 × 109’ are deleted.

         Article 17
   Amendment to Regulation (EC) No 492/2006
   Annex II to Regulation (EC) No 492/2006 is amended as follows

               (1)

               in column 7, maximum content, of the entry for E 1710, Saccharomyces cerevisiae MUCL 39885, the words ‘9 × 109’ are deleted;

               (2)

               in column 7, maximum content, of the entry for E 1714, Lactobacillus farciminis CNCM MA 67/4R, the words ‘1 × 1010’ are deleted.

         Article 18
   Amendment to Regulation (EC) No 1200/2005
   Annex II to Regulation (EC) No 1200/2005 is amended as follows:

               (1)

               in column 7, maximum content, of the entry for E 1711, Saccharomyces cerevisiae CNCM I-1077, the words ‘2 × 109’ and ‘1,6 × 109’ are deleted;

               (2)

               in column 7, maximum content, of the entry for E 1712, Pediococcus acidilactici CNCM MA18/5M, the words ‘1 × 1010’ are deleted.

         Article 19
   Amendment to Regulation (EC) No 1520/2007
   Annex IV to Regulation (EC) No 1520/2007 is amended as follows:
   In column 7, maximum content of the entry for E 1715 Lactobacillus acidophilus D2/CSL CECT4529, the words ‘1 × 109’ are deleted.
   Article 20
   Entry into force
   This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

      This Regulation is binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 5 November 2012.

            For the Commission

            The President

         José Manuel BARROSO

      (1)  OJ L 268, 18.10.2003, p. 29.

      (2)  OJ L 74, 20.3.2009, p. 14.

      (3)  OJ L 271, 30.9.2006, p. 28.

      (4)  OJ L 57, 24.2.2007, p. 3.

      (5)  OJ L 63, 1.3.2007, p. 6.

      (6)  OJ L 63, 7.3.2008, p. 3.

      (7)  OJ L 46, 20.2.2003, p. 15.

      (8)  OJ L 291, 5.11.2005, p. 12.

      (9)  OJ L 243, 15.7.2004, p. 10.

      (10)  OJ L 370, 17.12.2004, p. 24.

      (11)  OJ L 256, 2.10.2007, p. 5.

      (12)  EFSA Journal 2011;9(12):2497.

      (13)  OJ L 340, 19.12.2008, p. 38.

      (14)  OJ L 64, 2.3.2007, p. 26.

      (15)  OJ L 195, 27.7.2005, p. 6.

      (16)  OJ L 269, 21.10.2003, p. 3.

      (17)  OJ L 328, 15.12.2005, p. 13.

      (18)  OJ L 291, 5.11.2005, p. 12.

      (19)  OJ L 89, 28.3.2006, p. 6.

      (20)  OJ L 340, 19.12.2008, p. 36.

      (21)  OJ L 360, 19.12.2006, p. 126.

      (22)  OJ L 335, 20.12.2007, p. 17.

      (23)  OJ L 271, 30.9.2006, p. 19.

      (24)  EFSA Journal 2012;10(5):2680.


title: Commission Implementing Regulation (EU) 2016/1213 of 25 July 2016 establishing the standard import values for determining the entry price of certain fruit and vegetables

text:
               26.7.2016

               EN

               Official Journal of the European Union

               L 199/12

         COMMISSION IMPLEMENTING REGULATION (EU) 2016/1213
   of 25 July 2016
   establishing the standard import values for determining the entry price of certain fruit and vegetables
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1),
   Having regard to Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (2), and in particular Article 136(1) thereof,
   Whereas:

               (1)

               Implementing Regulation (EU) No 543/2011 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XVI, Part A thereto.

               (2)

               The standard import value is calculated each working day, in accordance with Article 136(1) of Implementing Regulation (EU) No 543/2011, taking into account variable daily data. Therefore this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

         HAS ADOPTED THIS REGULATION:
   Article 1
   The standard import values referred to in Article 136 of Implementing Regulation (EU) No 543/2011 are fixed in the Annex to this Regulation.
   Article 2
   This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 25 July 2016.

            For the Commission,

            On behalf of the President,

         Jerzy PLEWA

            Director-General for Agriculture and Rural Development

      (1)  OJ L 347, 20.12.2013, p. 671.

      (2)  OJ L 157, 15.6.2011, p. 1.

      ANNEX

         Standard import values for determining the entry price of certain fruit and vegetables

                  (EUR/100 kg)

                  CN code

                  Third country code (1)

                  Standard import value

                  0702 00 00

                  MA

                  164,1

                  ZZ

                  164,1

                  0707 00 05

                  TR

                  103,7

                  ZZ

                  103,7

                  0709 93 10

                  TR

                  137,2

                  ZZ

                  137,2

                  0805 50 10

                  AR

                  197,4

                  AU

                  158,0

                  CL

                  153,0

                  TR

                  164,0

                  UY

                  195,6

                  ZA

                  178,4

                  ZZ

                  174,4

                  0806 10 10

                  EG

                  269,9

                  MA

                  245,1

                  ZZ

                  257,5

                  0808 10 80

                  AR

                  121,6

                  BR

                  101,0

                  CL

                  132,0

                  CN

                  74,5

                  NZ

                  135,2

                  US

                  157,1

                  ZA

                  106,1

                  ZZ

                  118,2

                  0808 30 90

                  AR

                  109,8

                  CL

                  135,7

                  NZ

                  171,3

                  TR

                  187,7

                  ZA

                  119,2

                  ZZ

                  144,7

                  0809 10 00

                  TR

                  202,4

                  ZZ

                  202,4

                  0809 29 00

                  TR

                  244,3

                  US

                  535,2

                  ZA

                  271,2

                  ZZ

                  350,2

                  0809 30 10 , 0809 30 90

                  TR

                  120,5

                  ZZ

                  120,5

         (1)  Nomenclature of countries laid down by Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories (OJ L 328, 28.11.2012, p. 7). Code ‘ZZ’ stands for ‘of other origin’.


title: Commission Implementing Regulation (EU) 2015/796 of 21 May 2015 amending Annex I to Regulation (EC) No 798/2008 as regards the entry for the United States in the list of third countries, territories, zones or compartments from which certain poultry commodities may be imported into or transit through the Union in relation to highly pathogenic avian influenza following further outbreaks in that country (Text with EEA relevance)

text:
               22.5.2015

               EN

               Official Journal of the European Union

               L 127/9

         COMMISSION IMPLEMENTING REGULATION (EU) 2015/796
   of 21 May 2015
   amending Annex I to Regulation (EC) No 798/2008 as regards the entry for the United States in the list of third countries, territories, zones or compartments from which certain poultry commodities may be imported into or transit through the Union in relation to highly pathogenic avian influenza following further outbreaks in that country
   (Text with EEA relevance)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Directive 2002/99/EC of 16 December 2002 laying down the animal health rules governing the production, processing, distribution and introduction of products of animal origin for human consumption (1), and in particular the introductory phrase of Article 8, the first subparagraph of point 1 of Article 8, point 4 of Article 8 and Article 9(4)(c) thereof,
   Having regard to Council Directive 2009/158/EC of 30 November 2009 on animal health conditions governing intra-Community trade in, and imports from third countries of, poultry and hatching eggs (2), and in particular Articles 23(1), 24(2) and 25(2) thereof,
   Whereas:

               (1)

               Commission Regulation (EC) No 798/2008 (3) lays down veterinary certification requirements for imports into and transit, including storage during transit, through the Union of poultry and poultry products (‘the commodities’). It provides that the commodities may only be imported into and transit through the Union from the third countries, territories, zones or compartments listed in columns 1 and 3 of the table in Part 1 of Annex I thereto.

               (2)

               Regulation (EC) No 798/2008 also lays down the conditions for a third country, territory, zone or compartment to be considered as free from highly pathogenic avian influenza (HPAI).

               (3)

               The United States is listed in Part 1 of Annex I to Regulation (EC) No 798/2008 as a third country from which imports into and transit through the Union of the commodities covered by that Regulation are authorised from certain parts of its territory depending on the presence of HPAI outbreaks. That regionalisation was recognised by Regulation (EC) No 798/2008, as amended by Commission Implementing Regulation (EU) 2015/243 (4), Commission Implementing Regulation (EU) 2015/342 (5) and Commission Implementing Regulation (EU) 2015/526 (6) following outbreaks of HPAI in the States of California, Idaho, Oregon, Washington and Minnesota.

               (4)

               An Agreement between the Union and the United States (7) provides for a swift mutual recognition of regionalisation measures in the event of outbreaks of a disease in the Union or in the United States (‘the Agreement’).

               (5)

               The United States confirmed further outbreaks of HPAI of subtype H5 in poultry flocks in the States of Missouri, Arkansas, Kansas, North and South Dakota, Montana, Wisconsin and Iowa. The veterinary authorities of the United States immediately suspended issuing veterinary certificates for consignments of commodities intended for export to the Union from the affected States. The United States has also implemented a stamping-out policy in order to control HPAI and limit its spread.

               (6)

               Following the outbreaks in the abovementioned States the United States submitted updated information on the epidemiological situation on its territory and the measures it has taken to prevent the further spread of HPAI which has now been evaluated by the Commission. On the basis of that evaluation, as well as the commitments laid down in the Agreement and the guarantees provided by the United States, it is appropriate to modify the prohibition on the introduction into the Union of certain commodities to cover the entire States of Minnesota, South Dakota, Wisconsin and Iowa and parts of Missouri, Arkansas, Kansas, Montana and North Dakota, which the veterinary authorities of the United States have placed under restrictions due to the current outbreaks.

               (7)

               The entry for the United States in the list in Part 1 of Annex I to Regulation (EC) No 798/2008 should therefore be amended to take account of the current epidemiological situation in that third country.

               (8)

               Annex I to Regulation (EC) No 798/2008 should therefore be amended accordingly.

               (9)

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

         HAS ADOPTED THIS REGULATION:
   Article 1
   Part 1 of Annex I to Regulation (EC) No 798/2008 is amended in accordance with the Annex to this Regulation.
   Article 2
   This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 21 May 2015.

            For the Commission

            The President

         Jean-Claude JUNCKER

      (1)  OJ L 18, 23.1.2003, p. 11.

      (2)  OJ L 343, 22.12.2009, p. 74.

      (3)  Commission Regulation (EC) No 798/2008 of 8 August 2008 laying down a list of third countries, territories, zones or compartments from which poultry and poultry products may be imported into and transit through the Community and the veterinary certification requirements (OJ L 226, 23.8.2008, p. 1).

      (4)  Commission Implementing Regulation (EU) 2015/243 of 13 February 2015 amending Annex I to Regulation (EC) No 798/2008 as regards the entry for the United States in the list of third countries, territories, zones or compartments from which certain poultry commodities may be imported into or transit through the Union in relation to highly pathogenic avian influenza (OJ L 41, 17.2.2015, p. 5).

      (5)  Commission Implementing Regulation (EU) 2015/342 of 2 March 2015 amending Annex I to Regulation (EC) No 798/2008 as regards the entry for the United States in the list of third countries, territories, zones or compartments from which certain poultry commodities may be imported into or transit through the Union in relation to highly pathogenic avian influenza following outbreaks in the States of Idaho and California (OJ L 60, 4.3.2015, p. 31).

      (6)  Commission Implementing Regulation (EU) 2015/526 of 27 March 2015 amending Annex I to Regulation (EC) No 798/2008 as regards the entry for the United States in the list of third countries, territories, zones or compartments from which certain poultry commodities may be imported into or transit through the Union in relation to further outbreaks of highly pathogenic avian influenza in that country (OJ L 84, 28.3.2015, p. 30).

      (7)  Agreement between the European Community and the Government of the United States of America on sanitary measures to protect public and animal health in trade in live animals and animal products, as approved on behalf of the European Community by Council Decision 1998/258/EC (OJ L 118, 21.4.1998, p. 1).

      ANNEX
      In Part 1 of Annex I to Regulation (EC) No 798/2008, the entry for the United States is replaced by the following:

                     ISO code and name of third country or territory

                     Code of third country, territory, zone or compartment

                     Description of third country, territory, zone or compartment

                     Veterinary certificate

                     Specific conditions

                     Specific conditions

                     Avian influenza surveillance status

                     Avian influenza vaccination status

                     Salmonella control status

                     Model(s)

                     Additional guarantees

                     Closing date (1)

                     Opening date (2)

                     1

                     2

                     3

                     4

                     5

                     6

                     6A

                     6B

                     7

                     8

                     9

                     ‘US — United States

                     US-0

                     Whole country

                     SPF

                     EP, E

                     S4

                     US-1

                     Area of the United States, excluding the territory US-2

                     BPP, BPR, DOC, DOR, HEP, HER, SRP, SRA

                     N

                     A

                     S3, ST1

                     WGM

                     VIII

                     POU, RAT

                     N

                     US-2

                     Area of the United States corresponding to:

                     US-2.1

                     State of Washington:

                                 Benton County

                                 Franklin County

                     WGM

                     VIII

                     P2

                     19.12.2014

                     7.4.2015

                     POU, RAT

                     N
                     P2

                     US-2.2

                     State of Washington:
                     Clallam County

                     WGM

                     VIII

                     P2

                     19.12.2014

                     11.5.2015

                     POU, RAT

                     N
                     P2

                     US-2.3

                     State of Washington:
                     Okanogan County (1):

                                 (a)

                                    North: Beginning at the intersection of US 97 WA 20 and S. Janis Road, turn right onto S. Janis Road. Turn left onto McLaughlin Canyon Road, then right onto Hardy Road, then turn left onto Chewilken Valley Road.

                                 (b)

                                    East: From Chewilken Valley Road, turn right onto JH Green Road, then left onto Hosheit Road, then left onto Tedrow Trail Road, then left onto Brown Pass Road to the boundary line of the Colville Tribe. Follow the Colville Tribe boundary west and then south until it crosses US 97 WA 20.

                                 (c)

                                    South: Turn right onto US 97 WA 20, then left onto Cherokee Road, then right onto Robinson Canyon Road. Turn left onto Bide A Wee Road, then left onto Duck Lake Road, then right onto Soren Peterson Road, then left onto Johnson Creek Road, then right onto George Road. Turn left onto Wetherstone Road, then right onto Eplay Road.

                                 (d)

                                    West: From Eplay Road, turn right onto Conconully Road/6th Avenue N., then left onto Green Lake Road, then right onto Salmon Creek Road, then right onto Happy Hill Road, then left onto Conconully Road (turns into Main Street). Turn right onto Broadway, then left onto C Street, then right onto Lake Street E, then right onto Sinlahekin Road, then right onto S. Fish Lake Road, then right onto Fish Lake Road. Turn left onto N. Pine Creek Road, then right onto Henry Road (turns into N. Pine Creek Road), then right onto Indian Springs Road, then right onto Hwy 7, ending at US 97 WA 20.

                     WGM

                     VIII

                     P2

                     29.1.2015

                     POU, RAT

                     N
                     P2

                     US-2.4

                     State of Washington:
                     Okanogan County (2):

                                 (a)

                                    North: Beginning where US Hwy 97 intersects with the Canadian border, continue East along the Canadian border, then turn right onto 9 Mile Road (County Hwy 4777).

                                 (b)

                                    East: From 9 Mile Road, turn right onto Old Hwy 4777, which turns South onto Molson Road. Turn right onto Chesaw Road, then left onto Forest Service 3525, then left onto Forest Development Road 350, which turns into Forest Development Road 3625. From there, head due west and turn left onto Forest Service 3525, then right onto Rone Road, then right onto Box Spring Road, then left onto Mosquito Creek Road, and then right onto Swanson Mill Road.

                                 (c)

                                    South: From Swanson Mill Road, turn left onto O'Neil Road, then merge south onto US 97. Turn right onto Ellis Forde Bridge Road, then left onto Janis Oroville (SR 7), then right onto Loomis Oroville Road, then right onto Wannacut Lake Road, then left onto Ellemeham Mountain Road, then left onto Earth Dam Road, then left onto an unnamed road, then right onto an unnamed road, then right onto another unnamed road, then left onto an unnamed road, and then left onto another unnamed road.

                                 (d)

                                    West: From the unnamed road, turn right onto Loomis Oroville Road, then left onto Smilkameen Road to the Canadian Border.

                     WGM

                     VIII

                     P2

                     3.2.2015

                     POU, RAT

                     N
                     P2

                     US-2.5

                     State of Oregon:
                     Douglas County

                     WGM

                     VIII

                     P2

                     19.12.2014

                     23.3.2015

                     POU, RAT

                     N
                     P2

                     US-2.6

                     State of Oregon:
                     Deschutes County

                     WG

                     VIII

                     P2

                     14.2.2015

                     POU, RAT

                     N
                     P2

                     US-2.7

                     State of Oregon:
                     Malheur County

                     WGM

                     VIII

                     P2

                     20.1.2015

                     11.5.2015

                     POU, RAT

                     N
                     P2

                     State of Idaho:

                                 Canyon County

                                 Payette County

                     WGM

                     VIII

                     P2

                     POU, RAT

                     N
                     P2

                     US-2.8.

                     State of California:
                     Stanislaus County/Tuolumne County:
                     A zone of a 10 km radius starting with N point on the circular Control Zone border and extending in a clockwise fashion:

                                 (a)

                                    North: 2,5 miles east from intersection between State Hwy. 108 and Williams Road.

                                 (b)

                                    North-east: 1,4 miles south-east from intersection between Rock River Dr. and Tulloch Road.

                                 (c)

                                    East: 2,0 miles north-west from intersection between Milpitas Road and Las Cruces Road.

                                 (d)

                                    South-east: 1,58 miles east of the north end of Rushing Road.

                                 (e)

                                    South: 0,70 miles south of intersection between State Highway 132 and Crabtree Road.

                                 (f)

                                    South-west: 0,8 miles south-east of intersection between Hazel Dean Road and Loneoak Road.

                                 (g)

                                    West: 2,5 miles south-west of intersection between Warnerville Road and Tim Bell Road.

                                 (h)

                                    North-west: 1,0 mile south-east of intersection between CA-120 and Tim Bell Road.

                     WGM

                     VIII

                     P2

                     23.1.2015

                     POU, RAT

                     N
                     P2

                     US-2.9

                     State of California:
                     Kings County:
                     A zone of a 10 km radius starting with N point on the circular Control Zone border and extending in a clockwise fashion:

                                 (a)

                                    North: 0,58 miles north of Kansas Avenue

                                    NE: 0,83 miles east from CA-43.

                                 (b)

                                    East: 0,04 miles east from 5th Avenue

                                 (c)

                                    South-east: 0,1 miles east of intersection between Paris Avenue and 7th Avenue

                                 (d)

                                    South: 1,23 miles north of Redding Avenue

                                 (e)

                                    South-west: 0,6 miles west of intersection of Paris Avenue and 15th Avenue

                                 (f)

                                    West: 1,21 miles east of 19th Avenue

                                 (g)

                                    North-west: 0,3 miles north of intersection of Laurel Avenue and 16th Avenue

                     WGM

                     VIII

                     P2

                     12.2.2015

                     POU, RAT

                     N
                     P2

                     US-2.10

                     State of Minnesota

                     WGM

                     VIII

                     P2

                     5.3.2015

                     POU, RAT

                     N
                     P2

                     US-2.11

                     State of Missouri:

                                 Jasper County

                                 Barton County

                     WGM

                     VIII

                     P2

                     8.3.2015

                     POU, RAT

                     N
                     P2

                     US-2.12

                     State of Missouri:

                                 Moniteau County

                                 Morgan County

                     WGM

                     VIII

                     P2

                     9.3.2015

                     POU, RAT

                     N
                     P2

                     US-2.13

                     State of Arkansas:

                                 Boone County

                                 Marion County

                     WGM

                     VIII

                     P2

                     11.3.2015

                     POU, RAT

                     N
                     P2

                     US-2.14

                     State of Kansas:

                                 Leavenworth County

                                 Wyandotte County

                     WGM

                     VIII

                     P2

                     13.3.2015

                     POU, RAT

                     N
                     P2

                     US-2.15

                     State of Kansas:

                                 Cherokee County

                                 Crawford County

                     WGM

                     P2

                     9.3.2015

                     POU, RAT

                     N
                     P2

                     US-2.16

                     State of Montana:

                                 Judith Basin County

                                 Fergus County

                     WGM

                     VIII

                     P2

                     2.4.2015

                     POU, RAT

                     N
                     P2

                     US-2.17

                     State of North Dakota:
                     Dickey County

                     WGM

                     VIII

                     P2

                     11.4.2015

                     POU, RAT

                     N
                     P2

                     US-2.18

                     State of South Dakota

                     WGM

                     VIII

                     P2

                     1.4.2015

                     POU, RAT

                     N
                     P2

                     US-2.19

                     State of Wisconsin

                     WGM

                     VIII

                     P2

                     11.4.2015

                     POU, RAT

                     N
                     P2

                     US-2.20

                     State of Iowa

                     WGM

                     VIII

                     P2

                     14.4.2015

                     POU, RAT

                     N
                     P2

         (1)  Commodities, including those transported on the high seas, produced before this date may be imported into the Union during a period of 90 days from this date.

         (2)  Only commodities produced after this date may be imported into the Union.’


title: Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services

text:
               26.10.2013

               EN

               Official Journal of the European Union

               L 284/1

         COUNCIL IMPLEMENTING REGULATION (EU) No 1042/2013
   of 7 October 2013
   amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 397 thereof,
   Having regard to the proposal from the European Commission,
   Whereas:

               (1)

               Directive 2006/112/EC provides that as from 1 January 2015, all telecommunications, radio and television broadcasting and electronically supplied services supplied to a non-taxable person are to be taxed in the Member State in which the customer is established, has his permanent address or usually resides, regardless of where the taxable person supplying those services is established. Most other services supplied to a non-taxable person continue to be taxed in the Member State in which the supplier is established.

               (2)

               In order to determine which services must be taxed in the Member State of the customer, it is essential to define telecommunications, radio and television broadcasting and electronically supplied services. In particular, the concept of radio and television broadcasting (hereinafter ‘broadcasting’) services should be clarified, drawing from definitions laid down in Directive 2010/13/EU of the European Parliament and of the Council (2).

               (3)

               To clarify matters, transactions identified as electronically supplied services have been listed in Council Implementing Regulation (EU) No 282/2011 (3), without the list being exhaustive. The list should be updated, and similar lists should be drawn up for telecommunications and broadcasting services.

               (4)

               It is necessary to specify who is the supplier for value added tax (VAT) purposes where electronically supplied services, or telephone services provided through the internet, are supplied to a customer through telecommunications networks or via an interface or a portal.

               (5)

               To ensure the uniform application of the rules governing the place of supply of hiring of means of transport and the place of supply of telecommunications, broadcasting and electronically supplied services, it is necessary to specify where a non-taxable legal person should be considered to be established.

               (6)

               With a view to determining who is liable for payment of the VAT on the supply of telecommunications, broadcasting or electronically supplied services, and taking into account that the place of taxation is the same regardless of whether the customer is a taxable or a non-taxable person, the supplier should be able to determine the status of a customer solely based on whether the customer communicates his individual VAT identification number. This status must, in accordance with the general rules, be amended if such a communication is subsequently made by the customer. If no such communication is received, the supplier should remain liable for payment of the VAT.

               (7)

               Where a non-taxable person is established in more than one country or has his permanent address in one country but usually resides in another, priority is to be given to the place that best ensures taxation at the place of actual consumption. To avoid conflicts concerning jurisdiction between Member States, the place of actual consumption should be specified.

               (8)

               Rules should be established in order to clarify the tax treatment of the supply of hiring of means of transport and telecommunications, broadcasting and electronically supplied services to a non-taxable person whose place of establishment, permanent address or usual residence is practically impossible to determine or which cannot be determined with certainty. It is appropriate for those rules to be based on presumptions.

               (9)

               Where information is available to determine the actual location at which the customer is established, has his permanent address or usually resides, it is necessary to provide for a presumption to be rebuttable.

               (10)

               In certain cases where the service is occasional, habitually involves small amounts and requires the physical presence of the customer, such as the supply of telecommunications, broadcasting or electronically supplied services at a wi-fi hot spot or an internet café, or habitually does not give rise to payment receipts or other evidence of the service provided, as is the case with telephone boxes, the provision and control of evidence with respect to the place of establishment of the customer or his permanent address or usual residence would impose a disproportionate burden, or could pose problems of data protection.

               (11)

               As the tax treatment of the supply of hiring of means of transport and telecommunications, broadcasting and electronically supplied services to a non-taxable person depends on where the customer is established, has his permanent address or usually resides, it is necessary to clarify, in cases for which no specific presumptions are established or for the rebuttal of presumptions, what evidence the supplier should have to identify the location of the customer. To that end an indicative, non-exhaustive list of evidence should be drawn up.

               (12)

               In order to ensure the uniform tax treatment of supplies of services connected with immovable property, the concept of immovable property needs to be defined. The proximity required for there to be a connection with an immovable property should be specified, and a non-exhaustive list of examples of transactions identified as services connected with immovable property should also be provided.

               (13)

               It is also necessary to clarify the tax treatment of the supply of services putting equipment at a customer’s disposal with a view to carrying out work on immovable property.

               (14)

               For practical reasons, it should be clarified that telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name in connection with the provision of accommodation in the hotel sector or sectors with a similar function should be regarded, for the purpose of determining the place of supply, as being supplied at those locations.

               (15)

               In accordance with Directive 2006/112/EC, admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events must in all circumstances be taxed at the place where the event actually takes place. It should be made clear that this also applies where tickets to such events are not sold directly by the organiser, but are distributed through intermediaries.

               (16)

               Under Directive 2006/112/EC, VAT can become chargeable prior to, at the time of or soon after the supply of goods or services. In relation to telecommunications, broadcasting or electronically supplied services supplied during the period of transition to the new rules on the place of supply, conditions linked to the supply or differences in application between Member States could result in double taxation or non-taxation. In order to avoid that, and to ensure uniform application in Member States, it is necessary to lay down transitional provisions.

               (17)

               For the purposes of this Regulation, it may be appropriate for Member States to adopt legislative measures limiting certain rights and obligations laid down by Directive 95/46/EC of the European Parliament and of the Council (4) in order to safeguard an important economic or financial interest of a Member State or of the European Union, including monetary, budgetary and taxation matters, where such measures are necessary and proportionate in view of the risk of tax fraud and tax evasion in Member States, and in view of the need to ensure the correct collection of VAT covered by this Regulation.

               (18)

               The concept of immovable property should be introduced in order to ensure a uniform tax treatment by Member States of supplies of services connected with immovable property. The introduction of that concept could have a considerable impact on the legislation and administrative practices in Member States. Without prejudice to such legislation or practices already applied in Member States and in order to ensure a smooth transition, that concept should be introduced at a later date.

               (19)

               Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,

         HAS ADOPTED THIS REGULATION:
   Article 1
   Implementing Regulation (EU) No 282/2011 is amended as follows:

               (1)

               Chapter IV is amended as follows:

                           (a)

                           the following Articles are inserted:
                           ‘Article 6a
                           1.   Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:

                                       (a)

                                       fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (videophone services);

                                       (b)

                                       telephone services provided through the internet, including voice over internet Protocol (VoIP);

                                       (c)

                                       voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;

                                       (d)

                                       paging services;

                                       (e)

                                       audiotext services;

                                       (f)

                                       facsimile, telegraph and telex;

                                       (g)

                                       access to the internet, including the World Wide Web;

                                       (h)

                                       private network connections providing telecommunications links for the exclusive use of the client.

                                 2.   Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following:

                                       (a)

                                       electronically supplied services;

                                       (b)

                                       radio and television broadcasting (hereinafter “broadcasting”) services.

                                 Article 6b
                           1.   Broadcasting services shall include services consisting of audio and audiovisual content, such as radio or television programmes which are provided to the general public via communications networks by and under the editorial responsibility of a media service provider, for simultaneous listening or viewing, on the basis of a programme schedule.
                           2.   Paragraph 1 shall cover, in particular, the following:

                                       (a)

                                       radio or television programmes transmitted or retransmitted over a radio or television network;

                                       (b)

                                       radio or television programmes distributed via the internet or similar electronic network (IP streaming), if they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.

                                 3.   Paragraph 1 shall not cover the following:

                                       (a)

                                       telecommunications services;

                                       (b)

                                       electronically supplied services;

                                       (c)

                                       the provision of information about particular programmes on demand;

                                       (d)

                                       the transfer of broadcasting or transmission rights;

                                       (e)

                                       the leasing of technical equipment or facilities for use to receive a broadcast;

                                       (f)

                                       radio or television programmes distributed via the internet or similar electronic network (IP streaming), unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.’;

                           (b)

                           in Article 7, paragraph 3 is amended as follows:

                                       (i)

                                       the introductory phrase is replaced by the following:
                                       ‘3.   Paragraph 1 shall not cover the following:’;

                                       (ii)

                                       point (a) is replaced by the following:

                                                   ‘(a)

                                                   broadcasting services;’;

                                       (iii)

                                       points (q), (r) and (s) are deleted;

                                       (iv)

                                       the following points are added:

                                                   ‘(t)

                                                   tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online;

                                                   (u)

                                                   accommodation, car-hire, restaurant services, passenger transport or similar services booked online.’;

                           (c)

                           the following Article is inserted:
                           ‘Article 9a
                           1.   For the application of Article 28 of Directive 2006/112/EC, where electronically supplied services are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications, a taxable person taking part in that supply shall be presumed to be acting in his own name but on behalf of the provider of those services unless that provider is explicitly indicated as the supplier by that taxable person and that is reflected in the contractual arrangements between the parties.
                           In order to regard the provider of electronically supplied services as being explicitly indicated as the supplier of those services by the taxable person, the following conditions shall be met:

                                       (a)

                                       the invoice issued or made available by each taxable person taking part in the supply of the electronically supplied services must identify such services and the supplier thereof;

                                       (b)

                                       the bill or receipt issued or made available to the customer must identify the electronically supplied services and the supplier thereof.

                                 For the purposes of this paragraph, a taxable person who, with regard to a supply of electronically supplied services, authorises the charge to the customer or the delivery of the services, or sets the general terms and conditions of the supply, shall not be permitted to explicitly indicate another person as the supplier of those services.
                           2.   Paragraph 1 shall also apply where telephone services provided through the internet, including voice over internet Protocol (VoIP), are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications and are supplied under the same conditions as set out in that paragraph.
                           3.   This Article shall not apply to a taxable person who only provides for processing of payments in respect of electronically supplied services or of telephone services provided through the internet, including voice over internet Protocol (VoIP), and who does not take part in the supply of those electronically supplied services or telephone services.’;

               (2)

               Chapter V is amended as follows:

                           (a)

                           in Section 1, the following Articles are inserted:
                           ‘Article 13a
                           The place where a non-taxable legal person is established, as referred to in the first subparagraph of Article 56(2) and Articles 58 and 59 of Directive 2006/112/EC, shall be:

                                       (a)

                                       the place where the functions of its central administration are carried out; or

                                       (b)

                                       the place of any other establishment characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs.

                                 Article 13b
                           For the application of Directive 2006/112/EC, the following shall be regarded as “immovable property”:

                                       (a)

                                       any specific part of the earth, on or below its surface, over which title and possession can be created;

                                       (b)

                                       any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;

                                       (c)

                                       any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;

                                       (d)

                                       any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.’;

                           (b)

                           in Article 18(2), the following subparagraph is added:
                           ‘However, irrespective of information to the contrary, the supplier of telecommunications, broadcasting or electronically supplied services may regard a customer established within the Community as a non-taxable person as long as that customer has not communicated his individual VAT identification number to him.’;

                           (c)

                           Article 24 is replaced by the following:
                           ‘Article 24
                           Where services covered by the first subparagraph of Article 56(2) or Articles 58 and 59 of Directive 2006/112/EC are supplied to a non-taxable person who is established in more than one country or who has his permanent address in one country and his usual residence in another, priority shall be given:

                                       (a)

                                       in the case of a non-taxable legal person, to the place referred to in point (a) of Article 13a of this Regulation, unless there is evidence that the service is used at the establishment referred to in point (b) of that article;

                                       (b)

                                       in the case of a natural person, to the place where he usually resides, unless there is evidence that the service is used at his permanent address.’;

                           (d)

                           Section 4 is amended as follows:

                                       (i)

                                       the following subsections are inserted:
                                       ‘Subsection 3a

                                          Presumptions for the location of the customer

                                       Article 24a
                                       1.   For the application of Articles 44, 58 and 59a of Directive 2006/112/EC, where a supplier of telecommunications, broadcasting or electronically supplied services provides those services at a location such as a telephone box, a telephone kiosk, a wi-fi hot spot, an internet café, a restaurant or a hotel lobby where the physical presence of the recipient of the service at that location is needed for the service to be provided to him by that supplier, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of that location and that the service is effectively used and enjoyed there.
                                       2.   If the location referred to in paragraph 1 of this Article is on board a ship, aircraft or train carrying out a passenger transport operation effected within the Community pursuant to Articles 37 and 57 of Directive 2006/112/EC, the country of the location shall be the country of departure of the passenger transport operation.
                                       Article 24b
                                       For the application of Article 58 of Directive 2006/112/EC, where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:

                                                   (a)

                                                   through his fixed land line, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of installation of the fixed land line;

                                                   (b)

                                                   through mobile networks, it shall be presumed that the place where the customer is established, has his permanent address or usually resides is the country identified by the mobile country code of the SIM card used when receiving those services;

                                                   (c)

                                                   for which the use of a decoder or similar device or a viewing card is needed and a fixed land line is not used, it shall be presumed that the customer is established, has his permanent address or usually resides at the place where that decoder or similar device is located, or if that place is not known, at the place to which the viewing card is sent with a view to being used there;

                                                   (d)

                                                   under circumstances other than those referred to in Article 24a and in points (a), (b) and (c) of this Article, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-contradictory evidence as listed in Article 24f of this Regulation.

                                             Article 24c
                                       For the application of Article 56(2) of Directive 2006/112/EC, where the hiring, other than short-term hiring, of means of transport is supplied to a non-taxable person, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-contradictory evidence as listed in Article 24e of this Regulation.

                                          Subsection 3b

                                          Rebuttal of presumptions

                                       Article 24d
                                       1.   Where a supplier supplies a service listed in Article 58 of Directive 2006/112/EC, he may rebut a presumption referred to in Article 24a or in point (a), (b) or (c) of Article 24b of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is established, has his permanent address or usually resides elsewhere.
                                       2.   A tax authority may rebut presumptions that have been made under Article 24a, 24b or 24c where there are indications of misuse or abuse by the supplier.

                                          Subsection 3c

                                          Evidence for the identification of the location of the customer and rebuttal of presumptions

                                       Article 24e
                                       For the purposes of applying the rules in Article 56(2) of Directive 2006/112/EC and fulfilling the requirements of Article 24c of this Regulation, the following shall, in particular, serve as evidence:

                                                   (a)

                                                   the billing address of the customer;

                                                   (b)

                                                   bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;

                                                   (c)

                                                   registration details of the means of transport hired by the customer, if registration of that means of transport is required at the place where it is used, or other similar information;

                                                   (d)

                                                   other commercially relevant information.

                                             Article 24f
                                       For the purpose of applying the rules in Article 58 of Directive 2006/112/EC and fulfilling the requirements of point (d) of Article 24b or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:

                                                   (a)

                                                   the billing address of the customer;

                                                   (b)

                                                   the internet Protocol (IP) address of the device used by the customer or any method of geolocation;

                                                   (c)

                                                   bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;

                                                   (d)

                                                   the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;

                                                   (e)

                                                   the location of the customer’s fixed land line through which the service is supplied to him;

                                                   (f)

                                                   other commercially relevant information.’;

                                       (ii)

                                       the following Subsection is inserted:
                                       ‘Subsection 6a

                                          Supply of services connected with immovable property

                                       Article 31a
                                       1.   Services connected with immovable property, as referred to in Article 47 of Directive 2006/112/EC, shall include only those services that have a sufficiently direct connection with that property. Services shall be regarded as having a sufficiently direct connection with immovable property in the following cases:

                                                   (a)

                                                   where they are derived from an immovable property and that property makes up a constituent element of the service and is central to, and essential for, the services supplied;

                                                   (b)

                                                   where they are provided to, or directed towards, an immovable property, having as their object the legal or physical alteration of that property.

                                             2.   Paragraph 1 shall cover, in particular, the following:

                                                   (a)

                                                   the drawing up of plans for a building or parts of a building designated for a particular plot of land regardless of whether or not the building is erected;

                                                   (b)

                                                   the provision of on site supervision or security services;

                                                   (c)

                                                   the construction of a building on land, as well as construction and demolition work performed on a building or parts of a building;

                                                   (d)

                                                   the construction of permanent structures on land, as well as construction and demolition work performed on permanent structures such as pipeline systems for gas, water, sewerage and the like;

                                                   (e)

                                                   work on land, including agricultural services such as tillage, sowing, watering and fertilisation;

                                                   (f)

                                                   surveying and assessment of the risk and integrity of immovable property;

                                                   (g)

                                                   the valuation of immovable property, including where such service is needed for insurance purposes, to determine the value of a property as collateral for a loan or to assess risk and damages in disputes;

                                                   (h)

                                                   the leasing or letting of immovable property other than that covered by point (c) of paragraph 3, including the storage of goods for which a specific part of the property is assigned for the exclusive use of the customer;

                                                   (i)

                                                   the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, including the right to stay in a specific place resulting from the conversion of timeshare usage rights and the like;

                                                   (j)

                                                   the assignment or transfer of rights other than those covered by points (h) and (i) to use the whole or parts of an immovable property, including the licence to use part of a property, such as the granting of fishing and hunting rights or access to lounges in airports, or the use of an infrastructure for which tolls are charged, such as a bridge or tunnel;

                                                   (k)

                                                   the maintenance, renovation and repair of a building or parts of a building, including work such as cleaning, tiling, papering and parqueting;

                                                   (l)

                                                   the maintenance, renovation and repair of permanent structures such as pipeline systems for gas, water, sewerage and the like;

                                                   (m)

                                                   the installation or assembly of machines or equipment which, upon installation or assembly, qualify as immovable property;

                                                   (n)

                                                   the maintenance and repair, inspection and supervision of machines or equipment if those machines or equipment qualify as immovable property;

                                                   (o)

                                                   property management other than portfolio management of investments in real estate covered by point (g) of paragraph 3, consisting of the operation of commercial, industrial or residential real estate by or on behalf of the owner of the property;

                                                   (p)

                                                   intermediation in the sale, leasing or letting of immovable property and in the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), other than intermediation covered by point (d) of paragraph 3;

                                                   (q)

                                                   legal services relating to the transfer of a title to immovable property, to the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), such as notary work, or to the drawing up of a contract to sell or acquire immovable property, even if the underlying transaction resulting in the legal alteration of the property is not carried through.

                                             3.   Paragraph 1 shall not cover the following:

                                                   (a)

                                                   the drawing up of plans for a building or parts of a building if not designated for a particular plot of land;

                                                   (b)

                                                   the storage of goods in an immovable property if no specific part of the immovable property is assigned for the exclusive use of the customer;

                                                   (c)

                                                   the provision of advertising, even if it involves the use of immovable property;

                                                   (d)

                                                   intermediation in the provision of hotel accommodation or accommodation in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, if the intermediary is acting in the name and on behalf of another person;

                                                   (e)

                                                   the provision of a stand location at a fair or exhibition site together with other related services to enable the exhibitor to display items, such as the design of the stand, transport and storage of the items, the provision of machines, cable laying, insurance and advertising;

                                                   (f)

                                                   the installation or assembly, the maintenance and repair, the inspection or the supervision of machines or equipment which is not, or does not become, part of the immovable property;

                                                   (g)

                                                   portfolio management of investments in real estate;

                                                   (h)

                                                   legal services other than those covered by point (q) of paragraph 2, connected to contracts, including advice given on the terms of a contract to transfer immovable property, or to enforce such a contract, or to prove the existence of such a contract, where such services are not specific to a transfer of a title on an immovable property.

                                             Article 31b
                                       Where equipment is put at the disposal of a customer with a view to carrying out work on immovable property, that transaction shall only be a supply of services connected with immovable property if the supplier assumes responsibility for the execution of the work.
                                       A supplier who provides the customer with equipment together with sufficient staff for its operation with a view to carrying out work shall be presumed to have assumed responsibility for the execution of that work. The presumption that the supplier has the responsibility for the execution of the work may be rebutted by any relevant means in fact or law.
                                       Article 31c
                                       For the purpose of determining the place of supply of telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name together with accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, those services shall be regarded as being supplied at those locations.’;

                                       (iii)

                                       in Subsection 7, the following Article is inserted:
                                       ‘Article 33a
                                       The supply of tickets granting access to a cultural, artistic, sporting, scientific, educational, entertainment or similar event by an intermediary acting in his own name but on behalf of the organiser or by a taxable person, other than the organiser, acting on his own behalf, shall be covered by Article 53 and Article 54(1) of Directive 2006/112/EC.’;

               (3)

               in point (4) of Annex I, the following points are added:

                           ‘(f)

                           receiving radio or television programmes distributed via a radio or television network, the internet or similar electronic network for listening to or viewing programmes at the moment chosen by the user and at the user’s individual request on the basis of a catalogue of programmes selected by the media service provider such as TV or video on demand;

                           (g)

                           receiving radio or television programmes distributed via the internet or similar electronic network (IP streaming) unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio and television network;

                           (h)

                           the supply of audio and audiovisual content via communications networks which is not provided by and under the editorial responsibility of a media service provider;

                           (i)

                           the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider.’.

         Article 2
   For telecommunications, radio and television broadcasting or electronically supplied services supplied by a supplier established within the Community to a non-taxable person who is established, has his permanent address or usually resides there, the following shall apply:

               (a)

               the place of supply in respect of each chargeable event that occurs before 1 January 2015 shall be the place where the supplier is established, as provided for in Article 45 of Directive 2006/112/EC, regardless of when the supply, or continuous supply, of those services is completed;

               (b)

               the place of supply in respect of each chargeable event that occurs on or after 1 January 2015 shall be the place where the customer is established, has his permanent address or usually resides, regardless of when the supply, or continuous supply, of those services commenced;

               (c)

               where the chargeable event occurred before 1 January 2015 in the Member State where the supplier is established, no tax shall become chargeable in the Member State of the customer on or after 1 January 2015 in relation to the same chargeable event.

         Article 3
   This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
   It shall apply from 1 January 2015.
   However, Articles 13b, 31a and 31b of Implementing Regulation (EU) No 282/2011, as inserted by this Regulation, shall apply from 1 January 2017.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Luxembourg, 7 October 2013.

            For the Council

            The President

         J. BERNATONIS

      (1)  OJ L 347, 11.12.2006, p. 1.

      (2)  Directive 2010/13/EU of the European Parliament and of the Council of 10 March 2010 on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the provision of audiovisual media services (Audiovisual Media Services Directive) (OJ L 95, 15.4.2010, p. 1).

      (3)  Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1).

      (4)  Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).