title: Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods

text:
                  13.2.2020

                  EN

                  Official Journal of the European Union

                  L 40/114

         COMMISSION IMPLEMENTING REGULATION (EU) 2020/194
         of 12 February 2020
         laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (1), and in particular points (a) and (b) of Article 47l thereof,
         Whereas:

                     (1)

                     Chapter 6 of Title XII of Council Directive 2006/112/EC (2), which provides for special schemes for taxable persons supplying certain services, has been amended by Council Directive (EU) 2017/2455 (3) and Council Directive (EU) 2019/1995 (4) to enlarge the special schemes. The measures necessary to comply with those two amending Directives are to apply from 1 January 2021.

                     (2)

                     Regulation (EU) No 904/2010 lays down rules for administrative cooperation and the fight against fraud in the field of value added tax (VAT). Articles 47b, 47c, 47d and 47e of that Regulation concern the exchange of certain information relating to the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC. In particular, those Articles provide for the exchange of identification details and VAT return details and for the exchange of any subsequent changes to those details. Those Articles are applicable from 1 January 2021.

                     (3)

                     To ensure that the information referred to in those Articles is exchanged in a uniform manner, it is necessary to adopt the technical details for such exchanges, including a common electronic message. This would also allow for the uniform development of the technical and functional specifications, as they would follow a regulated framework.

                     (4)

                     Certain information such as the exclusion from the special schemes, the voluntary cessation or the change of Member State of identification should also be exchanged, without delay, in a uniform manner in order to allow Member States to monitor the correct application of the special schemes and to combat fraud. To that end, common arrangements for the electronic exchange of such information should be provided.

                     (5)

                     In order to keep the administrative burden on taxable persons to a minimum, it is necessary to establish certain requirements for the electronic interface that will make it easier for taxable persons to submit identification information and VAT returns. Member States are not prevented from providing additional functionalities to further reduce the administrative burden.

                     (6)

                     It is necessary to make it clear what specific information is required to be submitted in cases where no supplies falling under the special schemes are made in a particular period.

                     (7)

                     With a view to enabling Member States and taxable persons to refer to VAT returns in an unambiguous way in subsequent communications, including communications on the payment of the tax, the Member State of identification should allocate a unique reference number to each VAT return.

                     (8)

                     This Regulation should apply from the day from which Articles 47b, 47c, 47d and 47e of Regulation (EU) No 904/2010 apply.

                     (9)

                     Commission Implementing Regulation (EU) No 815/2012 (5) lays down detailed rules under Articles 44 and 45 of Regulation (EU) No 904/2010 concerning the exchange of information relating to the special schemes for telecommunications, broadcasting or electronic services. Those Articles are applicable for the period from 1 January 2015 to 31 December 2020. Implementing Regulation (EU) No 815/2012 should therefore be repealed with effect from 1 January 2021. However, it should continue to apply until 10 February 2024 as regards the submission of and corrections to VAT returns in respect of supplies of services covered by either of the special schemes referred to in that Implementing Regulation that were carried out before 1 January 2021.

                     (10)

                     The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,

               HAS ADOPTED THIS REGULATION:

            Article 1
            Definitions
            For the purposes of this Regulation, the following definitions apply:

                        (1)

                        ‘non-Union scheme’ means the special scheme for services supplied by taxable persons not established within the Community provided for in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;

                        (2)

                        ‘Union scheme’ means the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies in accordance with paragraph 2 of Article 14a of Directive 2006/112/EC and for services supplied by taxable persons established within the Community but not in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;

                        (3)

                        ‘import scheme’ means the special scheme for distance sales of goods imported from third territories or third countries provided for in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC;

                        (4)

                        ‘special schemes’ means the non-Union scheme, the Union scheme and the import scheme.

            Article 2
            Functionalities of the electronic interface
            The electronic interface in the Member State of identification by which a taxable person or an intermediary acting on his behalf registers for the use of one of the special schemes, and by which that person or his intermediary submits value added tax (VAT) returns under that scheme to the Member State of identification, shall have the following functionalities:

                        (a)

                        it must offer the facility to save the information, and any change in the information, to be provided pursuant to Article 361 or 369p of Directive 2006/112/EC, and the information to be included in the VAT return pursuant to Article 365, 369g or 369t of Directive 2006/112/EC, before that information or change is submitted;

                        (b)

                        it must allow for the taxable person or the intermediary acting on his behalf to submit the relevant information relating to the VAT returns via an electronic file transfer in accordance with conditions laid down by the Member State of identification.

            Article 3
            Transmission of identification information

               1.   The Member State of identification shall transmit the following information to the other Member States via the CCN/CSI network, including any changes to such information:

                           (a)

                           information to identify the taxable person using the non-Union scheme;

                           (b)

                           information to identify the taxable person using the Union scheme;

                           (c)

                           information to identify the taxable person using the import scheme;

                           (d)

                           information to identify an intermediary;

                           (e)

                           the identification number allocated to the taxable person or to an intermediary.

               2.   The common electronic message set out in Annex I shall be used to transmit the information referred to in paragraph 1 using the following column in each case:

                           (a)

                           column B for the non-Union scheme;

                           (b)

                           column C for the Union scheme;

                           (c)

                           column D for the import scheme for identification of the taxable person in accordance with Article 369p(1) or (3) of Directive 2006/112/EC;

                           (d)

                           column E for the import scheme for identification of the intermediary in accordance with Article 369p(2) of Directive 2006/112/EC.

               3.   The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the taxable person:

                           (a)

                           is excluded from, or deleted from the identification register of, one of the special schemes in accordance with Article 363, 369e or 369r(1) or (3) of Directive 2006/112/EC;

                           (b)

                           voluntarily ceases to use one of the special schemes;

                           (c)

                           changes the Member State of identification within the Union scheme or the import scheme.

               4.   The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the intermediary:

                           (a)

                           is deleted from the identification register in accordance with Article 369r(2) of Directive 2006/112/EC;

                           (b)

                           voluntarily ceases to act as intermediary;

                           (c)

                           changes the Member State of identification.

               5.   The individual VAT identification numbers allocated to or, as applicable, in respect of taxable persons pursuant to Article 369q(1) and (3) of Directive 2006/112/EC shall be automatically exchanged between the Member State of identification and the other Member States via a central register or another trusted data sharing tool in a manner that ensures at all times that Member States have a correct up-to-date view of the validity of all such VAT identification numbers that have been allocated by all Member States.

            Article 4
            Submission of VAT return by the taxable person or the intermediary

               1.   The taxable person or, where applicable in the case of the import scheme, the intermediary acting on his behalf shall submit the VAT returns with the details required pursuant to Article 365, 369g or 369t of Directive 2006/112/EC to the Member State of identification using the common electronic message set out in Annex III to this Regulation. Column B of that common electronic message shall be used for the non-Union scheme, column C for the Union scheme and column D for the import scheme.

               2.   Where, with respect to a special scheme, a taxable person makes no supplies of goods or services under that special scheme in any Member State during a tax period and has no amendments to make to previous VAT returns, a nil VAT return shall be completed. For that purpose, only the following boxes of the common electronic message set out in Annex III shall be completed:

                           (a)

                           boxes 1, 2, 11 and 24 for the non-Union scheme;

                           (b)

                           boxes 1, 2, 21 and 24 for the Union scheme;

                           (c)

                           boxes 1, 1a, 2, 11 and 24 for the import scheme.

               3.   The taxable person or, where applicable in the case of the import scheme, the intermediary acting on his behalf shall only be required to insert the supplies relating to a Member State of consumption if supplies of goods or services under the special schemes have been made in that Member State within the tax period.
               In addition, in the case of the Union scheme, the taxable person shall only be required to insert the supplies referred to in Article 369g(2)(a) and (b) of Directive 2006/112/EC relating to a Member State where goods are dispatched or transported from if goods covered by the Union scheme have been dispatched or transported from that Member State within the tax period. Similarly, the taxable person shall only be required to insert the supplies from a Member State of establishment if supplies of services under the Union scheme have been made from that Member State within the tax period.

            Article 5
            Transmission of information contained in VAT return
            The information contained in the VAT return referred to in Article 4(1) shall be sent by the Member State of identification via the CCN/CSI network, using the common electronic message set out in Annex III:

                        (a)

                        to each Member State of consumption mentioned in the VAT return;

                        (b)

                        in addition, in the case of the Union scheme, to each of the following Member States mentioned in the VAT return:

                                    (i)

                                    each Member State from which goods are dispatched or transported;

                                    (ii)

                                    each Member State of establishment from which services have been supplied.

                  For the purpose of the first paragraph, the Member State of identification shall transmit to each relevant Member State the general information contained in part 1 of the common electronic message set out in Annex III, together with the information in parts 2, 3 and 4 of that common electronic message relating to that particular Member State.

            Article 6
            Unique reference number
            The information transmitted pursuant to Article 5 shall contain a reference number allocated by the Member State of identification which is unique to the specific VAT return.

            Article 7
            Repeal
            Implementing Regulation (EU) No 815/2012 is repealed with effect from 1 January 2021.
            However, as regards the submission of and corrections to VAT returns in respect of supplies of services covered by either of the special schemes referred to in Implementing Regulation (EU) No 815/2012 that were carried out before 1 January 2021, that Implementing Regulation shall continue to apply until 10 February 2024.

            Article 8
            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.
            It shall apply from 1 January 2021.

            This Regulation shall be binding in its entirety and directly applicable in all Member States.
            Done at Brussels, 12 February 2020.

                  For the Commission

                  The President

               Ursula VON DER LEYEN

            (1)  OJ L 268, 12.10.2010, p. 1.

            (2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

            (3)  Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).

            (4)  Council Directive (EU) 2019/1995 of 21 November 2019 amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods (OJ L 310, 2.12.2019, p. 1).

            (5)  Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons (OJ L 249, 14.9.2012, p. 3).

            ANNEX I
            Identification details

                        Column A

                        Column B

                        Column C

                        Column D

                        Column E

                        Box number

                        The non-Union scheme

                        The Union scheme

                        The import scheme
                        (Identification of the taxable person)

                        The import scheme
                        (Identification of the intermediary)

                        1

                        Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC  (1)

                        Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code

                        Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC  (2)

                        Individual identification number allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC  (3)

                        1a

                        If the taxable person is represented by an intermediary, the individual identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC

                        2

                        National tax number

                        National tax number  (4)

                        2a

                        VAT identification number, if any

                        VAT identification number

                        3

                        Company name

                        Company name

                        Company name

                        Company name

                        4

                        Trading name(s) of the company if different from the company name

                        Trading name(s) of the company if different from the company name

                        Trading name(s) of the company if different from the company name

                        Trading name(s) of the company if different from the company name

                        5

                        Full postal address of the company (5)

                        Full postal address of the company (5)

                        Full postal address of the company (5)

                        Full postal address of the company (5)

                        6

                        Country in which the taxable person has his place of business

                        Country in which the taxable person has his place of business if not in the Union

                        Country in which the taxable person has his place of business

                        The Member State in which the intermediary has his place of business or, in the absence of a place of business in the Union, the Member State in which the intermediary has a fixed establishment where he indicates that he will make use of the import scheme on behalf of the taxable person(s) he represents

                        7

                        Email address of the taxable person

                        Email address of the taxable person

                        Email address of the taxable person

                        Email address of the intermediary

                        8

                        Website(s) of the taxable person

                        Website(s) of the taxable person where available

                        Website(s) of the taxable person

                        9

                        Contact name

                        Contact name

                        Contact name

                        Contact name

                        10

                        Telephone number

                        Telephone number

                        Telephone number

                        Telephone number

                        11

                        IBAN or OBAN number

                        IBAN number

                        IBAN number (6)

                        IBAN number (7)

                        12

                        BIC number  (8)

                        BIC number (8)

                        BIC number  (6)
                            (8)

                        BIC number  (7)
                            (8)

                        13.1

                        Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification and by the Member State(s) where goods are dispatched or transported from other than the Member State of identification  (9)

                        Indicator of whether the taxable person has a fixed establishment in this Member State  (14)

                        Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification  (9)

                        Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the intermediary has a fixed establishment(s) other than the Member State of identification  (9)

                        14.1

                        Full postal address and trading name of fixed establishments and places where goods are dispatched or transported from in Member States other than the Member State of identification  (10)

                        Full postal address and trading name of fixed establishments in Member States other than the Member State of identification  (10)

                        Full postal address and trading name of fixed establishments in Member States other than the Member State of identification  (10)

                        15.1

                        VAT identification number(s) allocated by Member State(s) as a non-established taxable person  (11)

                        16.1

                        Electronic declaration that the taxable person is not established within the Union

                        Electronic declaration that the taxable person is not established within the Union

                        16.2.

                        Indicator of whether the taxable person is an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC (14)

                        17

                        Date of commencement of using the scheme  (12)

                        Date of commencement of using the scheme  (12)

                        Date of commencement of using the scheme  (13)

                        18

                        Date of request by the taxable person to be registered under the scheme

                        Date of request by the taxable person to be registered under the scheme

                        Date of request by the taxable person or the intermediary acting on his behalf to be registered under the scheme

                        Date of request to be registered as an intermediary

                        19

                        Date of registration decision by the Member State of identification

                        Date of registration decision by the Member State of identification

                        Date of registration decision by the Member State of identification

                        Date of registration decision by the Member State of identification

                        20

                        Indicator of whether the taxable person is a VAT group  (14)

                        21

                        Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes

                        Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes

                        Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes

                        Intermediary number(s) allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC

               (1)  To follow format: EUxxxyyyyyz where: xxx is the 3-digit ISO numeric code of the Member State of identification (MSI); yyyyy is the 5-digit number assigned by MSI; and z is a check digit.

               (2)  To follow format: IMxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.

               (3)  To follow format: INxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.

               (4)  Mandatory if no VAT identification number is given in Box 2a.

               (5)  Postcode to be indicated if there is one.

               (6)  Where the taxable person is not represented by an intermediary.

               (7)  Where the taxable person is represented by an intermediary.

               (8)  The BIC number is optional.

               (9)  Where there is more than one fixed establishment or more than one Member State where goods are dispatched or transported from, use box 13.1, 13.2, etc.

               (10)  Where there is more than one fixed establishment and/or place where goods are dispatched or transported from, use box 14.1, 14.2, etc.

               (11)  Where there is more than one VAT identification number allocated by Member State(s) as a non-established taxable person, use box 15.1, 15.2 etc.

               (12)  This can be in certain limited cases prior to the date of registration for the scheme.

               (13)  The date of commencement of using the scheme is identical to the date in column D, box 19 and, in case of pre-registration in accordance with the third paragraph of Article 2 of Council Implementing Regulation (EU) 2019/2026, cannot be prior to 1 January 2021.

               (14)  This is a simple yes/no tick box.

            ANNEX II
            Details relating to the status of a taxable person or an intermediary in the register of a Member State of identification

                        Individual VAT identification number of a taxable person allocated by the Member State of identification, including country code

                        Individual identification number of an intermediary allocated by the Member State of identification, including country code

                        Date from which the change is effective

                        Reason for changing the status of the taxable person in the register by using the following codes:

                                    (1)

                                    The taxable person or, where relevant, the intermediary acting on his behalf has notified the Member State of identification that the taxable person no longer carries out supplies of services and/or goods covered by the special scheme;

                                    (2)

                                    It is assumed by the Member State of identification that the taxable activities of the taxable person covered by the special scheme have ceased;

                                    (3)

                                    The taxable person no longer meets the conditions necessary for the use of the special scheme;

                                    (4)

                                    The taxable person persistently fails to comply with the rules of the special scheme;

                                    (5)

                                    The taxable person or the intermediary acting on his behalf has requested to voluntarily leave the scheme;

                                    (6)

                                    The taxable person has requested to be identified in a new Member State of identification.

                        Reason for changing the status of the intermediary in the register by using the following codes:

                                    (2)

                                    The intermediary has not acted as an intermediary on behalf of any taxable person making use of the import scheme for a period of two consecutive calendar quarters;

                                    (3)

                                    The intermediary no longer meets the conditions necessary for acting as such;

                                    (4)

                                    The intermediary persistently fails to comply with the rules of the import scheme;

                                    (5)

                                    The intermediary has requested to voluntarily cease to act as intermediary

                                    (6)

                                    The intermediary has requested to be identified in a new Member State of identification.

            ANNEX III
            VAT returns

                           Part 1: General information

                        Column A

                        Column B

                        Column C

                        Column D

                        Box number

                        The non-Union scheme

                        The Union scheme

                        The import scheme

                              Unique reference number

                            (1)

                              :

                        1

                        Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC

                        Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including country code

                        Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC

                        1a

                        If the taxable person is represented by an intermediary, the identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC

                        2

                        Tax period  (2)

                        Tax period  (2)

                        Tax period  (3)

                        2a

                        Start date and end date of period  (4)

                        Start date and end date of period  (4)

                        Start date and end date of period  (5)

                        3

                        Currency

                        Currency

                        Currency

                           Part 2: For each Member State of consumption in which VAT is due
                            (6)

                           2(a) Services supplied
                           from the Member State of identification and fixed establishment(s) outside the Union

                           2(b) Supplies of goods dispatched or transported from the Member State of identification
                            (7)

                        4.1

                        Country code of the Member State of consumption

                        Country code of the Member State of consumption

                        Country code of the Member State of consumption

                        5.1

                        Standard VAT rate in the Member State of consumption  (8)

                        Standard VAT rate in the Member State of consumption  (8)

                        Standard VAT rate in the Member State of consumption  (8)

                        6.1

                        Reduced VAT rate in the Member State of consumption  (8)

                        Reduced VAT rate in the Member State of consumption  (8)

                        Reduced VAT rate in the Member State of consumption  (8)

                        7.1

                        Taxable amount at standard rate  (8)

                        Taxable amount at standard rate (8)

                        Taxable amount at standard rate  (8)

                        8.1

                        VAT amount at standard rate  (8)

                        VAT amount at standard rate  (8)

                        VAT amount at standard rate  (8)

                        9.1

                        Taxable amount at reduced rate  (8)

                        Taxable amount at reduced rate  (8)

                        Taxable amount at reduced rate  (8)

                        10.1

                        VAT amount at reduced rate  (8)

                        VAT amount at reduced rate  (8)

                        VAT amount at reduced rate  (8)

                        11.1

                        Total VAT amount payable

                        Total VAT amount payable for supplies of services declared in part 2a and supplies of goods declared in part 2b

                        Total VAT amount payable

                           2(c) Services supplied from fixed establishments in Member States other than the Member State of identification
                            (9)

                           2(d) Supplies of goods dispatched or transported from a Member State other than the Member State of identification
                            (10)
                            (11)

                        12.1

                        Country code of the Member State of consumption

                        13.1

                        Standard VAT rate in the Member State of consumption (8)

                        14.1

                        Reduced VAT rate in the Member State of consumption  (8)

                        15.1

                        Individual VAT identification number or, if not available, tax reference number, including country code:

                                    —

                                    of the fixed establishment from which supplies of services are made; or

                                    —

                                    of the establishment from which goods are dispatched or transported.

                              Where the supplies of goods are made in accordance with Article 14a(2) of Directive 2006/112/EC and the taxable person does not have a VAT identification or tax reference number in the Member State from which goods are dispatched or transported, the country code of that Member State must still be provided.

                        16.1

                        Taxable amount at standard rate  (8)

                        17.1

                        VAT amount at standard rate  (8)

                        18.1

                        Taxable amount at reduced rate  (8)

                        19.1

                        VAT amount at reduced rate  (8)

                        20.1

                        Total VAT amount payable for supplies of services declared in part 2c and supplies of goods declared in part 2d

                           2(e) Grand total for supplies from the Member State of identification, supplies of goods from another Member State and services from all fixed establishments not in the Member State of identification

                        21.1

                        Total VAT amount payable (Box 11.1 + Box 11.2 ... + Box 20.1 + Box 20.2 ...)

                           Part 3: For each Member State of consumption for which a VAT correction is made

                        22.1.

                        Tax period  (2)

                        Tax period  (2)

                        Tax period  (3)

                        23.1

                        Country code of the Member State of consumption

                        Country code of the Member State of consumption

                        Country code of the Member State of consumption

                        24.1

                        Total VAT amount resulting from corrections of supplies  (12)

                        Total VAT amount resulting from corrections of supplies  (12)

                        Total VAT amount resulting from corrections of supplies  (12)

                           Part 4: Balance of VAT due for each Member State of consumption

                        25.1.

                        Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …) (12)

                        Total VAT amount due including corrections of previous returns per Member State (Box 21.1 + Box 21.2 … + Box 24.1 + Box 24.2. …) (12)

                        Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …) (12)

                           Part 5: Total amount of VAT due for all Member States of consumption

                        26

                        Total VAT amount due for all Member States (Box 25.1+ 25.2. …) (13)

                        Total VAT amount due for all Member States (Box 25.1+ 25.2. …) (13)

                        Total VAT amount due for all Member States (Box 25.1+ 25.2. …) (13)

               (1)  Unique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period – i.e. CZ/xxxxxxxxx/Q1.yyyy (or /M01.yyyy for the import scheme) + add timestamp. The number shall be attributed by the Member State of identification before transmission of the return to the other Member States concerned.

               (2)  Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy – Q4.yyyy. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc.

               (3)  Relates to calendar months: M01.yyyy – M02.yyyy – M03.yyyy – etc. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc.

               (4)  To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.

               (5)  To be completed only in cases where the taxable person/the intermediary submits more than one VAT return for the same month. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.

               (6)  Where there is more than one Member State of consumption.

               (7)  Including supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the Member State of identification.

               (8)  Where more than one standard rate is applied during the return period, use boxes 5.1.2, 7.1.2, 8.1.2, 13.1.2, 16.1.2, 17.1.2, etc. Where more than one reduced VAT rate is applied, use boxes 6.1.2, 9.1.2, 10.1.2, 14.1.2, 18.1.2, 19.1.2, etc.

               (9)  Where there is more than one fixed establishment, use box 12.2 to 20.2, etc.

               (10)  Where there is more than one Member State other than the Member State of identification from which goods are dispatched or transported, use box 12.2 to 20.2, etc.

               (11)  Including supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the same Member State.

               (12)  This amount can be negative.

               (13)  Negative amounts in boxes 25.1, 25.2, etc. cannot be taken into account.


title: Commission Implementing Regulation (EU) 2020/196 of 13 February 2020 concerning the renewal of the authorisation of endo-1,4-beta-xylanase produced by Aspergillus niger CBS 109.713 as a feed additive for chickens for fattening, turkeys for fattening, turkeys reared for breeding, minor avian species (except laying birds) and ornamental birds and repealing Regulations (EC) No 1380/2007, (EC) No 1096/2009 and Implementing Regulation (EU) No 843/2012 (holder of authorisation BASF SE) (Text with EEA relevance)

text:
                  14.2.2020

                  EN

                  Official Journal of the European Union

                  L 42/1

         COMMISSION IMPLEMENTING REGULATION (EU) 2020/196
         of 13 February 2020
         concerning the renewal of the authorisation of endo-1,4-beta-xylanase produced by Aspergillus niger CBS 109.713 as a feed additive for chickens for fattening, turkeys for fattening, turkeys reared for breeding, minor avian species (except laying birds) and ornamental birds and repealing Regulations (EC) No 1380/2007, (EC) No 1096/2009 and Implementing Regulation (EU) No 843/2012 (holder of authorisation BASF SE)
         (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 9(2) thereof,
         Whereas:

                     (1)

                     Regulation (EC) No 1831/2003 provides for the authorisation of additives for use in animal nutrition and for the grounds and procedures for granting and renewing such authorisation.

                     (2)

                     Endo-1,4-beta-xylanase produced by Aspergillus niger CBS 109.713 was authorised for 10 years as a feed additive for turkeys for fattening by Commission Regulation (EC) No 1380/2007 (2), for ducks and chickens for fattening by Commission Regulation (EC) No 1096/2009 (3) and for turkeys reared for breeding, minor avian species for fattening and reared for laying or breeding and ornamental birds by Commission Implementing Regulation (EU) No 843/2012 (4).

                     (3)

                     In accordance with Article 14(1) of Regulation (EC) No 1831/2003, an application was submitted by the holder of that authorisation for the renewal of the authorisation of endo-1,4-beta-xylanase produced by Aspergillus niger CBS 109.713 as a feed additive for chickens for fattening, turkeys for fattening, turkeys reared for breeding, minor avian species (except laying birds) and ornamental birds, requesting that additive to be classified in the additive category ‘zootechnical additives’. That application was accompanied by the particulars and documents required under Article 14(2) of Regulation (EC) No 1831/2003.

                     (4)

                     The European Food Safety Authority (‘the Authority’) concluded in its opinion of 27 February 2019 (5) that the applicant has provided data demonstrating that the additive complies with the conditions of authorisation. The Authority stated that the additive is safe for the target species, for the consumers and the environment. It also concluded that the additive is considered as a potential dermal and respiratory sensitiser. Therefore, the Commission considers that appropriate protective measures should be taken to prevent adverse effects on human health, in particular as regards the users of the additive. The Authority does not consider that there is a need for specific requirements of post-market monitoring. It also verified the report on the method of analysis of the feed additive in feed submitted by the Reference Laboratory set up by Regulation (EC) No 1831/2003.

                     (5)

                     The assessment of endo-1,4-beta-xylanase produced by Aspergillus niger CBS 109.713 shows that the conditions for authorisation, as provided for in Article 5 of Regulation (EC) No 1831/2003, are satisfied. Accordingly, the authorisation of that additive should be renewed as specified in the Annex to this Regulation.

                     (6)

                     As a consequence of the renewal of the authorisation of endo-1,4-beta-xylanase produced by Aspergillus niger CBS 109.713 as a feed additive under the conditions laid down in the Annex to this Regulation, Regulations (EC) No 1380/2007, (EC) No 1096/2009 and Implementing Regulation (EU) No 843/2012 should be repealed.

                     (7)

                     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
            The authorisation of the additive specified in the Annex, belonging to the additive category ‘zootechnical additives’ and to the functional group ‘digestibility enhancers’, is renewed subject to the conditions laid down in that Annex.

            Article 2
            Regulations (EC) No 1380/2007, (EC) No 1096/2009 and Implementing Regulation (EU) No 843/2012 are repealed.

            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.

            This Regulation shall be binding in its entirety and directly applicable in all Member States.
            Done at Brussels, 13 February 2020.

                  For the Commission

                  The President

               Ursula VON DER LEYEN

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

            (2)  Commission Regulation (EC) No 1380/2007 of 26 November 2007 concerning the authorisation of endo-1,4-beta-xylanase (Natugrain Wheat TS) as a feed additive (OJ L 309, 27.11.2007, p. 21).

            (3)  Commission Regulation (EC) No 1096/2009 of 16 November 2009 concerning the authorisation of an enzyme preparation of endo-1,4-beta-xylanase produced by Aspergillus niger (CBS 109.713) as a feed additive for chickens for fattening and the authorisation of a new use of this preparation as a feed additive for ducks (holder of authorisation BASF SE) and amending Regulation (EC) No 1458/2005 (OJ L 301, 17.11.2009, p. 3).

            (4)  Commission Implementing Regulation (EU) No 843/2012 of 18 September 2012 concerning the authorisation of endo-1,4-beta-xylanase produced by Aspergillus niger (CBS 109.713) as a feed additive for turkeys reared for breeding, minor avian species for fattening and reared for laying or breeding and ornamental birds (holder of authorisation BASF SE) (OJ L 252, 19.9.2012, p. 23).

            (5)  EFSA Journal 2019;17(3):5652.

            ANNEX

                        Identification number of the additive

                        Name of the holder of authorisation

                        Additive

                        Composition, chemical formula, description, analytical method

                        Species or category of animal

                        Maximum age

                        Minimum content

                        Maximum content

                        Other provisions

                        End of period of authorisation

                        Unit of activity/kg of complete feedingstuff with a moisture content of 12 %

                           Category of zootechnical additives. Functional group: digestibility enhancers

                        4a62

                        BASF SE

                        Endo-1,4-beta-xylanase
                        EC 3.2.1.8

                           Additive composition

                        Preparation of endo-1,4-beta-xylanase
                        produced by Aspergillus niger (CBS 109.713) having a minimum activity of:
                        Solid form: 5 600  TXU (1)/g
                        Liquid form: 5 600  TXU/ml

                        Turkeys for fattening
                        Turkeys reared for breeding

                        —

                        560 TXU

                        —

                                    1.

                                    In the directions for use of the additive and premixtures, the storage conditions and stability to heat treatment shall be indicated.

                                    2.

                                    For users of the additive and premixtures, feed business operators shall establish operational procedures and organisational measures to address potential risks resulting from its use. Where those risks cannot be eliminated or reduced to a minimum by such procedures and measures, the additive and premixtures shall be used with personal protective equipment, including breathing protection.

                        5.3.2030

                           Characterisation of the active substance:

                        Endo-1,4-betaxylanase produced by Aspergillus niger (CBS 109.713)

                        Chickens for fattening
                        Ornamental birds
                        Minor avian species other than laying birds

                        —

                        280 TXU

                        —

                           Analytical method
                            (2)

                        Viscosimetric method based on decrease of viscosity produced by action of endo1,4-beta-xylanase on the xylan-containing substrate (wheat arabinoxylan) at pH 3,5 and 55 °C.

               (1)  1 TXU is the amount of enzyme which liberates 5 micromole of reducing sugars (xylose equivalents) from wheat arabinoxylan per minute at pH 3,5 and 55 °C.

               (2)  Details of the analytical methods are available at the following address of the Reference Laboratory: https://ec.europa.eu/jrc/en/eurl/feed-additives/evaluation-reports.


title: Commission Implementing Regulation (EU) 2020/197 of 13 February 2020 concerning the authorisation of allura red AC as a feed additive for cats and dogs (Text with EEA relevance)

text:
                  14.2.2020

                  EN

                  Official Journal of the European Union

                  L 42/4

         COMMISSION IMPLEMENTING REGULATION (EU) 2020/197
         of 13 February 2020
         concerning the authorisation of allura red AC as a feed additive for cats and dogs
         (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 9(2) thereof,
         Whereas:

                     (1)

                     Regulation (EC) No 1831/2003 provides for the authorisation of additives for use in animal nutrition and for the grounds and procedures for granting such authorisation. Article 10(2) of Regulation (EC) No 1831/2003 provides for the re-evaluation of additives authorised pursuant to Council Directive 70/524/EEC (2):

                     (2)

                     Allura red AC was authorised without a time limit in accordance with Directive 70/524/EEC as a feed additive for dogs and cats belonging to the group ‘colourants, including pigments’ under the heading ‘colouring agents authorised for colouring foodstuffs by Community rules’. The additive was subsequently entered in the Register of feed additives as an existing product, in accordance with Article 10(1)(b) of Regulation (EC) No 1831/2003.

                     (3)

                     In accordance with Article 10(2) of Regulation (EC) No 1831/2003 in conjunction with Article 7 thereof, an application was submitted for the re-evaluation of allura red AC as a feed additive for dogs and cats. The applicant requested the additive to be classified in the additive category ‘sensory additive’ and in the functional group ‘colourants’. The application was accompanied by the particulars and documents required under Article 7(3) of Regulation (EC) No 1831/2003.

                     (4)

                     The European Food Safety Authority (‘the Authority’) concluded in its opinions of 24 April 2012 (3), 15 May 2013 (4) and 20 October 2015 (5) that, under the proposed conditions of use, allura red AC does not have an adverse effect on animal health or the environment. It also concluded that the substance should be considered potentially harmful for the user of the additive as a result of skin, eye, or inhalation exposure. Therefore, the Commission considers that appropriate protective measures should be taken to prevent adverse effects on human health, in particular as regards the users of the additive. In accordance with Commission Regulation (EC) No 429/2008 (6), phase I of the environmental risk assessment has determined that allura red AC, as an additive intended for non-food producing animals, is exempted from further assessment due to the unlikelihood of a significant environmental effect, there being no scientifically-based evidence for concern having been identified by the Authority in its above-mentioned opinions. The Authority further concluded that the additive concerned is effective in adding colour to feedingstuffs. The Authority does not consider that there is a need for specific requirements of post-market monitoring. It also verified the report on the method of analysis of the feed additive in feed submitted by the Reference Laboratory set up by Regulation (EC) No 1831/2003.

                     (5)

                     The assessment of allura red AC shows that the conditions for authorisation, as provided for in Article 5 of Regulation (EC) No 1831/2003, are satisfied. Accordingly, the use of that additive should be authorised as specified in the Annex to this Regulation.

                     (6)

                     Since safety reasons do not require the immediate application of the modifications to the conditions of authorisation of the substance concerned, it is appropriate to allow a transitional period for interested parties to prepare themselves to meet the new requirements resulting from the authorisation.

                     (7)

                     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
            Authorisation
            The substance specified in the Annex, belonging to the additive category ‘sensory additives’ and to the functional group ‘colourants’, is authorised as an additive in animal nutrition, subject to the conditions laid down in that Annex.

            Article 2
            Transitional measures

               1.   The substance specified in the Annex and premixtures containing that substance, which are produced and labelled before 5 September 2020 in accordance with the rules applicable before 5 March 2020 may continue to be placed on the market and used until the existing stocks are exhausted.

               2.   Feed materials and compound feed containing the substance specified in the Annex which are produced and labelled before 5 March 2022 in accordance with the rules applicable before 5 March 2020 may continue to be placed on the market and used until the existing stocks are exhausted.

            Article 3
            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 shall be binding in its entirety and directly applicable in all Member States.
            Done at Brussels, 13 February 2020.

                  For the Commission

                  The President

               Ursula VON DER LEYEN

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

            (2)  Council Directive 70/524/EEC of 23 November 1970 concerning additives in feedingstuffs (OJ L 270, 14.12.1970, p. 1).

            (3)  EFSA Journal 2012; 10(5):2675.

            (4)  EFSA Journal 2013;11(6):3234.

            (5)  EFSA Journal 2015; 13(11):4270.

            (6)  Commission Regulation (EC) No 429/2008 of 25 April 2008 on detailed rules for the implementation of Regulation (EC) No 1831/2003 of the European Parliament and of the Council as regards the preparation and the presentation of applications and the assessment and the authorisation of feed additives (OJ L 133, 22.5.2008, p. 1).

            ANNEX

                        Identification number of the additive

                        Additive

                        Composition, chemical formula, description, analytical method

                        Species or category of animal

                        Maximum age

                        Minimum content

                        Maximum content

                        Other provisions

                        End of period of authorisation

                        mg of active substance of kg of complete feedingstuff with a moisture content of 12 %

                           Category: Sensory additives. Functional group: Colourants. (i) substances that add or restore colour in feedingstuffs

                        2a129

                        Allura Red AC

                           Additive composition

                        Allura Red AC described as the sodium salt as the principal component.
                        Solid form (powder or granules)

                           Characterisation of the active substance as the sodium salt

                        Allura Red AC consists essentially of disodium 2-hydroxy-1-(2- methoxy-5-methyl-4-sulfonato-phenylazo) naphthalene-6-sulfonate and subsidiary colouring matters together with sodium chloride and/or sodium sulphate as the principal uncoloured components.
                        The calcium and the potassium salts are also permitted
                        Solid form (powder or granules) produced by chemical synthesis
                        Chemical formula: C18H14N2Na2O8S2

                        CAS number: 25956-17-6
                        Purity criteria
                        Content not less than 85 % total colouring matters, calculated as the sodium salt (assay)
                        Water insoluble matter: ≤ 0,2 %
                        Subsidiary colouring matters: ≤ 3 %
                        Organic compounds other than
                        colouring matters:

                                    —

                                    6-hydroxy-2-naphthalene sulfonic acid, sodium salt: ≤ 0,3 %

                                    —

                                    4-amino-5-methoxy-2- methylbenezene sulfonic acid: ≤ 0,2 %

                                    —

                                    6,6-oxybis (2-naphthalene sulfonic acid) disodium salt: ≤ 1 %

                              Unsulfonated primary aromatic amines: ≤ 0,01 % (calculated as aniline)
                        Ether extractable matter: ≤ 0,2 % from a solution of pH 7

                           Analytical method
                            (1)

                        For the quantification of Allura Red AC in the feed additive:

                                    —

                                    spectrophotometry at 504 nm (Commission Regulation (EU) No 231/2012 referring to FAO JECFA monographs n. 1 (Vol. 4))

                                    —

                                    For the quantification of Allura Red AC in feedingstuffs:

                                    —

                                    high performance liquid chromatography coupled to tandem mass spectrometry (LC-MS/MS)

                        Cats

                        -

                        -

                        308

                                    1.

                                    In the directions for use of the additive and premixture, the storage conditions and stability to heat treatment shall be indicated.

                                    2.

                                    For users of the additive and premixtures, feed business operators shall establish operational procedures and organisational measures to address potential risks resulting from its use. Where those risks cannot be eliminated or reduced to a minimum by such procedures and measures, the additive and premixtures shall be used with personal protective equipment, including breathing protection, safety glasses and gloves.

                        5.3.2030

                        Dogs

                        -

                        -

                        370

               (1)  Details of the analytical methods are available at the following address of the Reference Laboratory: https://ec.europa.eu/jrc/en/eurl/feed-additives/evaluation-reports


title: Commission Implementing Regulation (EU) 2020/198 of 13 February 2020 laying down rules for the application of Regulation (EU) No 251/2014 of the European Parliament and of the Council as regards the establishment of the register of geographical indications protected in the sector of aromatised wine products and the listing of the existing geographical designations in that register

text:
                  14.2.2020

                  EN

                  Official Journal of the European Union

                  L 42/8

         COMMISSION IMPLEMENTING REGULATION (EU) 2020/198
         of 13 February 2020
         laying down rules for the application of Regulation (EU) No 251/2014 of the European Parliament and of the Council as regards the establishment of the register of geographical indications protected in the sector of aromatised wine products and the listing of the existing geographical designations in that register
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to Regulation (EU) No 251/2014 of the European Parliament and of the Council of 26 February 2014 on the definition, description, presentation, labelling and the protection of geographical indications of aromatised wine products and repealing Council Regulation (EEC) No 1601/91 (1), and in particular Article 21 and Article 26(1) and (3) thereof,
         Whereas:

                     (1)

                     Annex II to Council Regulation (EEC) No 1601/91 (2) set out the list of geographical designations of aromatised wine products granted protection under that Regulation. Regulation (EEC) No 1601/91 was repealed and replaced by Regulation (EU) No 251/2014. Chapter III of Regulation (EU) No 251/2014 lays down rules on the protection of geographical indications in the aromatised wines sector. That Chapter also empowers the Commission to inter alia adopt implementing acts to establish and maintain a publically accessible electronic register of geographical indications for aromatised wine products protected under that regulation. That register should be maintained in a Commission website.

                     (2)

                     Pursuant to Article 26(1) of Regulation (EU) No 251/2014, existing geographical designations of aromatised wine products listed in Annex II of Regulation (EEC) No 1601/91 or submitted to a Member State and approved by that Member State before 27 March 2014 are automatically protected as geographical indications under that Regulation. However, in accordance with Article 26(3) of the Regulation, existing geographical designations for which the concerned Member State has not transmitted the technical file and the national decision of approval to the Commission by 28 March 2017 should be removed from the register.

                     (3)

                     By 28 March 2017, the Commission received the technical file and the national decision of approval of the existing geographical designations of aromatised wine products listed in Annex II of Regulation (EEC) No 1601/91‘Nürnberger Glühwein’ (on 17 March 2017), ‘Samoborski bermet’ (on 23 March 2017), ‘Thüringer Glühwein’ (on 17 March 2017) and ‘Vermut di Torino’ or ‘Vermouth di Torino’ (on 24 March 2017).

                     (4)

                     The geographical designation ‘Vino Naranja del Condado de Huelva’ was approved by Spain on 6 July 2011. The Commission received the related technical file and national decision of approval on 14 March 2017.

                     (5)

                     The Commission assessed the existing geographical designations ‘Nürnberger Glühwein’, ‘Samoborski bermet’, ‘Thüringer Glühwein’, ‘Vermut di Torino’ or ‘Vermouth di Torino’ and ‘Vino Naranja del Condado de Huelva’ and concluded that they comply with the definition of geographical indication as provided for in point (3) of Article 2 of Regulation (EU) No 251/2014.

                     (6)

                     Therefore, the existing geographical designations ‘Nürnberger Glühwein’, ‘Samoborski bermet’, ‘Thüringer Glühwein’, ‘Vermut di Torino’ or ‘Vermouth di Torino’ and ‘Vino Naranja del Condado de Huelva’ should be entered in the register as geographical indications for aromatised wine products protected under Regulation (EU) No 251/2014.

                     (7)

                     The Commission has not received the technical file and the national decision of approval of the existing geographical designation ‘Vermouth de Chambéry’. The existing geographical designation ‘Vermouth de Chambéry’ has therefore lost the protection as of 29 March 2017. Since the register has yet to be established, the Commission should refrain from listing the name ‘Vermouth de Chambéry’ in the register.

                     (8)

                     For the sake of clarity and following the request of the applicants, the name of the existing Italian geographical designation indicated in Annex II to Regulation (EEC) No 1601/91 as either ‘Vermouth di Torino’ or ‘Vermut di Torino’ depending on the linguistic versions of the Regulation, should be entered in the register as ‘Vermut di Torino’ / ‘Vermouth di Torino’,

               HAS ADOPTED THIS REGULATION:

            Article 1
            Register

               1.   The electronic register of geographical indications for aromatised wine products (‘the register’) referred to in Article 21 of Regulation (EU) No 251/2014 is hereby established by means of a digital system which the Commission shall make accessible to the public.

               2.   The register shall list the name (or names) of the aromatised wine products protected as geographical indications under Regulation (EU) No 251/2014.

            Article 2
            Existing geographical designations
            The following existing geographical designations are listed in the register as geographical indications protected in accordance with Regulation (EU) No 251/2014:

                        (a)

                        ‘Nürnberger Glühwein’;

                        (b)

                        ‘Samoborski bermet’;

                        (c)

                        ‘Thüringer Glühwein’;

                        (d)

                        ‘Vermut di Torino’ / ‘Vermouth di Torino’;

                        (e)

                        ‘Vino Naranja del Condado de Huelva’.

            Article 3
            Entry into force
            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, 13 February 2020.

                  For the Commission

                  The President

               Ursula VON DER LEYEN

            (1)  OJ L 84, 20.3.2014, p. 14.

            (2)  Council Regulation (EEC) No 1601/91 of 10 June 1991 laying down general rules on the definition, description and presentation of aromatized wines, aromatized wine- based drinks and aromatized wine-product cocktails (OJ L 149, 14.6.1991, p. 1).


title: Commission Implementing Regulation (EU) 2020/199 of 13 February 2020 making imports of continuous filament glass fibre products originating in Egypt subject to registration

text:
                  14.2.2020

                  EN

                  Official Journal of the European Union

                  L 42/10

         COMMISSION IMPLEMENTING REGULATION (EU) 2020/199
         of 13 February 2020
         making imports of continuous filament glass fibre products originating in Egypt subject to registration
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to Regulation (EU) 2016/1037 of the European Parliament and of the Council of 8 June 2016 on protection against subsidised imports from countries not members of the European Union (1) ( the ‘basic Regulation’) and in particular Article 24(5a) thereof,
         After informing the Member States,
         Whereas:

                     (1)

                     On 7 June 2019, the European Commission (‘the Commission’) announced, by a notice published in the Official Journal of the European Union (2) (‘the notice of initiation’), the initiation of an anti-subsidy proceeding with regard to imports into the Union of continuous filament glass fibre products originating in Egypt.

                     (2)

                     This was following a complaint lodged on 24 April 2019 by the European Glass fibre Producers Association ‘APFE’ (‘the complainant’) on behalf of producers representing more than 25 % of the total Union production of continuous filament glass fibre products.

                     (3)

                     This anti-subsidy investigation follows the initiation of a separate investigation by the Commission to examine the existence of injurious dumping with respect to the same product but originating in Egypt and Bahrain, which was initiated on 3 May 2019 (3).

                     (4)

                     The investigation of subsidisation and injury covers the period from 1 April 2018 to 31 March 2019 (‘the investigation period’). The examination of trends relevant for the assessment of injury covers the period from 1 January 2016 to the end of the investigation period (‘the period considered’).

               1.   Product subject to registration

                     (5)

                     The product subject to registration (‘the product concerned’) is chopped glass fibre strands, of a length of not more than 50 mm (‘chopped strands’); glass fibre rovings, excluding glass fibre rovings which are impregnated and coated and have a loss on ignition of more than 3 % (as determined by the ISO Standard 1887) (‘rovings’); and mats made of glass fibre filaments excluding mats of glass wool (‘mats’) originating in Egypt, currently falling under CN codes 7019 11 00, ex 7019 12 00, 7019 31 00 (TARIC codes 7019120022, 7019120025, 7019120026 and 7019120039).The product concerned is known as ‘glass fibre reinforcements’ or ‘GFR’.

               2.   Grounds for registration

                     (6)

                     According to Article 24(5a) of the basic Regulation, the Commission shall direct the customs authorities to take the appropriate steps to register imports during the period of pre-disclosure under Article 29a, so that measures may subsequently be applied against those imports from the date of such registration, unless it has sufficient evidence that the requirements either under Article 16(4)(c) or Article 16(4)(d) of the basic Regulation are not met.

                     (7)

                     The Commission therefore analysed the requirements of Article 16(4)(c) and (d) of the basic Regulation as to whether imports should be registered during the period of pre-disclosure.

                     (8)

                     These Articles require the Commission to examine:

                                 —

                                 whether there are critical circumstances where, for the subsidised product in question, injury which is difficult to repair is caused by massive imports in a relatively short period of a product benefitting from countervailable subsidies, and

                                 —

                                 whether it is deemed necessary to assess countervailing duties retroactively on those imports in order to preclude the recurrence of such injury.

               2.1.   Product benefiting from countervailable subsidies

                     (9)

                     As regards subsidisation, the Commission has at its disposal sufficient evidence at this stage that exports of the product concerned from Egypt are being subsidised, and that the exporting producer Jushi in Egypt benefited from these subsidies during the investigation period.

                     (10)

                     The subsidy practices alleged in the complaint include:

                                 —

                                 Direct transfer of funds,

                                 —

                                 Government revenue foregone or not collected, and

                                 —

                                 Government provision of goods or services for less than adequate remuneration.

                     (11)

                     As set out in the Notice of Initiation, the complainant alleged that those measures are subsidies since they involve a financial contribution from the Government of Egypt (including public bodies) and confer a benefit to the exporting producer of the product concerned. They are alleged to be limited to certain enterprises or industries or group of enterprises and/or contingent upon export performance and are therefore specific and countervailable.

                     (12)

                     The evidence of subsidisation was made available in the open version of the complaint and was further analysed in the memorandum on sufficiency of evidence.

                     (13)

                     The Commission at this stage therefore has sufficient evidence which tends to indicate that exports of GFR from Egypt are benefiting from countervailable subsidies.

               2.2.   Massive imports of GFR from Egypt in a relatively short period

                     (14)

                     The extraction from the Surveillance 2 database, together with the 2015 data from the complaint, shows massive imports of Egyptian GFR from 2015 to 2018. Imports have increased in volume in this period by 200 % and their market share has increased from 4,6 % in 2015 to 12,8 % in 2018.

                     (15)

                     Having regard to more recent data, the graph below shows the quantity of GFR imported from Egypt per quarter from January 2016 to September 2019. This covers the period considered (Q1 2016 to Q1 2019) and two quarters after the investigation period (‘IP’) (Q2 and Q3 2019).

                     (16)

                     For the period considered there is a significant increase of 130 %, from just over 14 000 tonnes in Q1 2016 to 32 000 tonnes in Q1 2019, being an increase in market share from 5 % to 14 %:

                     (17)

                     Since the separate anti-dumping investigation mentioned in recital 3 concerns import of the same product from, among others, Egypt, such initiation may have already affected trade flows for the assessment at issue. Thus, the date of initiation of that case, namely 3 May 2019, will be considered as the beginning of the post-initiation period to assess the evolution of imports also in this investigation.

                     (18)

                     An analysis of imports from Egypt during the post-initiation period does not suggest that massive imports have ceased, but rather that they remain at the same or a higher level:

                                 Import quantities from Egypt (tonnes)

                                 Monthly average (IP)

                                 Post-initiation total (*1)

                                 Same period in the IP total (*2)

                                 Monthly average (post-initiation)

                                 Difference
                                 Same period IP – post-initiation (total)

                                 Difference
                                 Total IP – post-initiation (monthly average)

                                 Egypt

                                 12 014

                                 91 319

                                 92 286

                                 13 045

                                 -1 %

                                 +9 %

                                    Source: Surveillance 2 database

                     (19)

                     Indeed, having regard to the investigation period and afterwards, the average volume of monthly imports between May and November 2019 is 9 % greater than that during the investigation period.

                     (20)

                     The total quantity of GFR originating in Egypt imported into the Union between May and November 2019 is almost at the same level than the total quantity imported during the same period in 2018.

                     (21)

                     Based on the analysis above, the Commission concluded that massive imports from Egypt have taken place. These quantities, together with the increase in market share throughout the period considered, amount to massive imports in a relatively short period within the meaning of Article 16(4) of the basic Regulation.

                     (22)

                     The increase in imports in fact coincided with the initiation of the anti-dumping investigation on the same product concerned, following a declining and a more stable import trend in the previous two quarters. This may be due to the possibility of the product concerned being subject to trade defence measures.

               2.3.   Critical circumstances and injury difficult to repair

                     (23)

                     The complaint contains sufficient evidence that the Union industry is suffering material injury caused by the imports from Egypt which is difficult to repair, and that these constitute critical circumstances.

                     (24)

                     Imports from Jushi Egypt to the EU have increased substantially since 2015, when the Commission considered that the Union industry was not injured (4).

                     (25)

                     The Commission has sufficient evidence that the exporting producers’ subsidisation is causing material injury to the Union industry, which is difficult to repair. This evidence consists of detailed data, contained in the complaint, concerning the key injury factors set out in Article 8(4) of the basic Regulation.

                     (26)

                     Evidence of such circumstances includes the rapid deterioration of the situation of the Union industry characterised by a decline in profit from a peak of 13 % in 2016 down to 4,6 % in 2018 as well as a loss of market share of 11 percentage points during the same period (2016-2018).

                     (27)

                     This deterioration coincided with the increased volume of imports from Egypt shown in the graph above and a decrease of their average import price as described below.

                     (28)

                     The Commission found that the average unit price of GFR from Egypt has dropped from 1 007 EUR/tonne in Q1 2016 to 904 EUR/tonne in the IP. After the initiation of the anti-dumping investigation on the same product from Egypt, between May 2019 and November 2019, the unit price continued to fall, to an average of 884 EUR/tonne.

                     (29)

                     By 2018 imports from Egypt were significantly undercutting Union industry’s prices by 16 % according to the complaint.

                     (30)

                     In addition, the Commission assessed whether the injury suffered was difficult to repair. Considering that some users of GFR use lengthy processes to certify their suppliers, once they switch to a Chinese or Egyptian supplier it is unlikely for them to switch back to a Union producer in the short or even medium term. Such threat of permanent loss of market share or reduced income constitutes an injury which is difficult to repair.

                     (31)

                     The Commission therefore concluded that the evidence at hand shows that the Union industry is suffering injury that is difficult to repair and that circumstances are critical.

               2.4.   Preclusion of recurrence of injury

                     (32)

                     Finally, given the considerations laid down in Section 2.3 above, the Commission deemed it necessary to prepare for the potential retroactive imposition of measures by imposing registration, in order to preclude the recurrence of such injury. Indeed, the post-IP market conditions tend to confirm that the situation of the domestic industry is deteriorating due to the significant increase of subsidised imports at low prices.

               2.5.   Conclusion

                     (33)

                     In light of the above, the Commission found that there is no conclusive evidence showing that the registration of imports of the product concerned during the period of the pre-disclosure is not merited in this case.

                     (34)

                     Thus in accordance with Article 24(5a) of the basic Regulation, the Commission will register imports of the product concerned during the period of pre-disclosure.

               3.   Future liability for the registered imports

                     (35)

                     Under Article 24(5a) of the basic Regulation, imports of the product concerned must be made subject to registration during the period of pre-disclosure pursuant Article 29a of the basic Regulation.

                     (36)

                     Any future liability would emanate from the definitive findings of this anti-subsidy investigation. At this stage of the investigation it is not yet possible to estimate the amount of subsidisation in Egypt. The complaint does not provide for an accurate estimation of the amount of subsidisation, which should normally be used as the basis to establish the countervailing duties. The complaint only contains an estimation of the injury elimination level for 2018 of 22 %.

                     (37)

                     In accordance with Article 15(1), fourth paragraph of the basic Regulation this estimated amount of liability would only be relevant if a duty based on the amount of countervailable subsidies would be higher and the Commission clearly concludes that it is not in the Union’s interest to impose this higher duty.

               4.   Processing of personal data

                     (38)

                     Any personal data collected in the context of this registration will be treated in accordance with Regulation (EU) 2018/1725 of the European Parliament and of the Council (5),

               HAS ADOPTED THIS REGULATION:

            Article 1

               1.   The customs authorities are hereby directed, under Article 24(5a) of Regulation (EU) 2016/1037, to take the appropriate steps to register imports into the Union of chopped glass fibre strands, of a length of not more than 50 mm; glass fibre rovings, excluding glass fibre rovings which are impregnated and coated and have a loss on ignition of more than 3 % (as determined by the ISO Standard 1887); and mats made of glass fibre filaments excluding mats of glass wool, currently falling under CN codes 7019 11 00, ex 7019 12 00, 7019 31 00 (TARIC codes 7019120022, 7019120025, 7019120026 and 7019120039) and originating in Egypt.

               2.   Registration shall expire three weeks following the date of entry into force of this Regulation.

            Article 2
            This Regulation shall enter into force on the 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, 13 February 2020.

                  For the Commission

                  The President

               Ursula VON DER LEYEN

            (1)  OJ L 176, 30.6.2016, p. 55.

            (2)  OJ C 192, 7.6.2019, p. 30.

            (3)  Notice of initiation of an anti-dumping proceeding concerning imports of continuous filament glass fibre products originating in Bahrain and Egypt (OJ C 151, 3.5.2019, p. 4).

            (*1)  May to November 2019.

            (*2)  May to November 2018.

            (4)  Commission Implementing Regulation (EU) 2017/724 of 24 April 2017 imposing a definitive anti-dumping duty on imports of certain continuous filament glass fibre products originating in the People's Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council (OJ L 107, 25.4.2017, p. 4).

            (5)  Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).


title: Commission Implementing Regulation (EU) 2020/420 of 16 March 2020 correcting the German language version of Regulation (EU) 2016/919 on the technical specification for interoperability relating to the ‘control-command and signalling’ subsystems of the rail system in the European Union (Text with EEA relevance)

text:
                  20.3.2020

                  EN

                  Official Journal of the European Union

                  L 84/5

         COMMISSION IMPLEMENTING REGULATION (EU) 2020/420
         of 16 March 2020
         correcting the German language version of Regulation (EU) 2016/919 on the technical specification for interoperability relating to the ‘control-command and signalling’ subsystems of the rail system in the European Union
         (Text with EEA relevance)
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to Directive (EU) 2016/797 of the European Parliament and of the Council of 11 May 2016 on the interoperability of the rail system within the European Union (1), and in particular Article 5(11) thereof,
         Whereas:

                     (1)

                     The German language version of Commission Regulation (EU) 2016/919 (2) contains an error in paragraph 2 of section 7.4.2.3 of the Annex as regards the conditions for the application of a transition phase.

                     (2)

                     The German language version of Regulation (EU) 2016/919 should therefore be corrected accordingly. The other language versions are not affected.

                     (3)

                     Due to the error in paragraph 2 of section 7.4.2.3 of the Annex, economic operators undergo unnecessary restrictive requirements on the placing on the market of railway vehicles. From 16 June 2019 to 31 December 2020, it should be possible, under specific conditions, to issue authorisations for the placing on the market of vehicles in conformity to set of specifications #1 referred to in Table A 2 of Annex A to the Annex to Regulation (EU) 2016/919. The conditions to be met should be that the vehicles are authorised in conformity to a vehicle type that was authorised before 1 January 2019 in conformity to set of specifications #1 referred to in Table A 2 of Annex A to the Annex to Regulation (EU) 2016/919. Therefore, the German language version should be corrected with retroactivity.

                     (4)

                     The measures provided for in this Regulation are in accordance with the opinion of the Committee established in accordance with Article 51(1) of Directive (EU) 2016/797,

               HAS ADOPTED THIS REGULATION:

            Article 1

               (does not concern the English language)

            Article 2
            This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
            It shall apply with effect from 16 June 2019.

            This Regulation shall be binding in its entirety and directly applicable in all Member States.
            Done at Brussels, 16 March 2020.

                  For the Commission

                  The President

               Ursula VON DER LEYEN

            (1)  OJ L 138, 26.5.2016, p. 44.

            (2)  Commission Regulation (EU) 2016/919 of 27 May 2016 on the technical specification for interoperability relating to the ‘control-command and signalling’ subsystems of the rail system in the European Union (OJ L 158, 15.6.2016, p. 1).