ISSN 1725-2555
doi:10.3000/17252555.L_2009.239.eng
Official Journal
of the European Union
L 239
English edition
Legislation
Volume 52
10 September 2009
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ISSN 1725-2555 doi:10.3000/17252555.L_2009.239.eng |
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Official Journal of the European Union |
L 239 |
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English edition |
Legislation |
Volume 52 |
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II Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory |
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DECISIONS |
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Commission |
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2009/699/EC |
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* |
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(1) Text with EEA relevance |
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EN |
Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. The titles of all other Acts are printed in bold type and preceded by an asterisk. |
I Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory
REGULATIONS
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10.9.2009 |
EN |
Official Journal of the European Union |
L 239/1 |
COMMISSION REGULATION (EC) No 820/2009
of 9 September 2009
establishing the standard import values for determining the entry price of certain fruit and vegetables
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1),
Having regard to Commission Regulation (EC) No 1580/2007 of 21 December 2007 laying down implementing rules for Council Regulations (EC) No 2200/96, (EC) No 2201/96 and (EC) No 1182/2007 in the fruit and vegetable sector (2), and in particular Article 138(1) thereof,
Whereas:
Regulation (EC) No 1580/2007 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 XV, Part A thereto,
HAS ADOPTED THIS REGULATION:
Article 1
The standard import values referred to in Article 138 of Regulation (EC) No 1580/2007 are fixed in the Annex hereto.
Article 2
This Regulation shall enter into force on 10 September 2009.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 9 September 2009.
For the Commission
Jean-Luc DEMARTY
Director-General for Agriculture and Rural Development
(1) OJ L 299, 16.11.2007, p. 1.
(2) OJ L 350, 31.12.2007, p. 1.
ANNEX
Standard import values for determining the entry price of certain fruit and vegetables
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(EUR/100 kg) |
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CN code |
Third country code (1) |
Standard import value |
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0702 00 00 |
MK |
37,2 |
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XS |
31,8 |
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ZZ |
34,5 |
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0707 00 05 |
TR |
95,8 |
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ZZ |
95,8 |
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0709 90 70 |
TR |
97,8 |
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ZZ |
97,8 |
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0805 50 10 |
AR |
91,6 |
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TR |
109,0 |
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UY |
71,6 |
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ZA |
70,0 |
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ZZ |
85,6 |
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0806 10 10 |
EG |
145,1 |
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IL |
143,8 |
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TR |
98,4 |
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ZZ |
129,1 |
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0808 10 80 |
AR |
124,5 |
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BR |
67,0 |
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CL |
81,7 |
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NZ |
87,3 |
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US |
85,9 |
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ZA |
76,5 |
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ZZ |
87,2 |
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0808 20 50 |
AR |
112,9 |
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CN |
61,6 |
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TR |
111,4 |
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ZA |
76,6 |
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ZZ |
90,6 |
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0809 30 |
TR |
115,7 |
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US |
212,2 |
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ZZ |
164,0 |
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0809 40 05 |
IL |
126,5 |
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TR |
78,6 |
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ZZ |
102,6 |
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(1) Nomenclature of countries laid down by Commission Regulation (EC) No 1833/2006 (OJ L 354, 14.12.2006, p. 19). Code ‘ZZ’ stands for ‘of other origin’.
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10.9.2009 |
EN |
Official Journal of the European Union |
L 239/3 |
COMMISSION REGULATION (EC) No 821/2009
of 9 September 2009
amending the representative prices and additional import duties for certain products in the sugar sector fixed by Regulation (EC) No 945/2008 for the 2008/2009 marketing year
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (single CMO Regulation) (1),
Having regard to Commission Regulation (EC) No 951/2006 of 30 June 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector (2), and in particular Article 36(2), second subparagraph, second sentence thereof,
Whereas:
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(1) |
The representative prices and additional duties applicable to imports of white sugar, raw sugar and certain syrups for the 2008/2009 marketing year are fixed by Commission Regulation (EC) No 945/2008 (3). These prices and duties have been last amended by Commission Regulation (EC) No 819/2009 (4). |
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(2) |
The data currently available to the Commission indicate that those amounts should be amended in accordance with the rules and procedures laid down in Regulation (EC) No 951/2006, |
HAS ADOPTED THIS REGULATION:
Article 1
The representative prices and additional duties applicable to imports of the products referred to in Article 36 of Regulation (EC) No 951/2006, as fixed by Regulation (EC) No 945/2008 for the 2008/2009, marketing year, are hereby amended as set out in the Annex hereto.
Article 2
This Regulation shall enter into force on 10 September 2009.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 9 September 2009.
For the Commission
Jean-Luc DEMARTY
Director-General for Agriculture and Rural Development
(1) OJ L 299, 16.11.2007, p. 1.
(2) OJ L 178, 1.7.2006, p. 24.
(3) OJ L 258, 26.9.2008, p. 56.
ANNEX
Amended representative prices and additional import duties applicable to white sugar, raw sugar and products covered by CN code 1702 90 95 from 10 September 2009
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(EUR) |
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CN code |
Representative price per 100 kg net of the product concerned |
Additional duty per 100 kg net of the product concerned |
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1701 11 10 (1) |
34,83 |
0,84 |
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1701 11 90 (1) |
34,83 |
4,46 |
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1701 12 10 (1) |
34,83 |
0,70 |
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1701 12 90 (1) |
34,83 |
4,16 |
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1701 91 00 (2) |
36,38 |
7,04 |
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1701 99 10 (2) |
36,38 |
3,42 |
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1701 99 90 (2) |
36,38 |
3,42 |
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1702 90 95 (3) |
0,36 |
0,31 |
(1) For the standard quality defined in point III of Annex IV to Regulation (EC) No 1234/2007.
(2) For the standard quality defined in point II of Annex IV to Regulation (EC) No 1234/2007.
(3) Per 1 % sucrose content.
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10.9.2009 |
EN |
Official Journal of the European Union |
L 239/5 |
COMMISSION REGULATION (EC) No 822/2009
of 27 August 2009
amending Annexes II, III and IV to Regulation (EC) No 396/2005 of the European Parliament and of the Council as regards maximum residue levels for azoxystrobin, atrazine, chlormequat, cyprodinil, dithiocarbamates, fludioxonil, fluroxypyr, indoxacarb, mandipropamid, potassium tri-iodide, spirotetramat, tetraconazole, and thiram in or on certain products
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Regulation (EC) No 396/2005 of the European Parliament and of the Council of 23 February 2005 on maximum residue levels of pesticides in or on food and feed of plant and animal origin and amending Council Directive 91/414/EEC (1), and in particular Article 5(1) and Article 14 (1) (a) thereof,
Whereas:
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(1) |
For azoxystrobin, atrazine, chlormequat, cyprodinil, dithiocarbamates, indoxacarb, fluroxypyr, tetraconazole and thiram maximum residue levels (MRLs) were set in Annexes II and III to Regulation (EC) No 396/2005. For fludioxonil, mandipropamid and spirotetramat MRLs were set in Annex III to Regulation (EC) No 396/2005. For potassium tri-iodide no specific MRLs were set nor was the substance included in Annex IV to Regulation (EC) No 396/2005. |
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(2) |
In the context of a procedure, in accordance with Council Directive 91/414/EEC of 15 July 1991 concerning the placing of plant protection products on the market (2), for the authorisation of a plant protection product containing the active substance cyprodinil for the use on herbs, beet leaves, beet roots and spinach, an application was made under Article 6(1) of Regulation (EC) No 396/2005 for modifications of the existing MRLs in Annex II and III. |
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(3) |
As regards mancozeb (dithiocarbamates), such an application was made for the use on garlic. As regards indoxacarb, such an application was made for the use on raspberries, blackberries and Brussels sprouts. As regards fludioxonil, such an application was made for the use on carrots, beet roots, parsnips, horseradish, onions, salsify, parsley root, spinach and beet leaves. As regards fluroxypyr, such an application was made for the use on leeks. As regards mandipropamid, such as application was made for the use on red mustard, leaves and sprouts of brassica, spinach, purslane and beet leaves. As regards spirotetramat, such an application was made for the use on citrus fruit, pome fruit, apricots, peaches and grapes. As regards tetraconazole, such an application was made for the use on apricots. |
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(4) |
In accordance with Article 6(2) and (4) of Regulation (EC) No 396/2005 applications for import tolerances were made for azoxystrobin on passion fruits, cyprodinil and fludioxonil on roots of herbal infusions and spices, fluroxypyr on tea and coffee beans, potassium tri-iodide on bananas, melons and grapes and thiram on bananas. |
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(5) |
As regards chlormequat an application was made by a Member State to prolong the existing time limited MRL in Annex II for pears, based on the occurrence of chlormequat in the environment. |
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(6) |
In accordance with Article 8 of Regulation (EC) No 396/2005, these applications were evaluated by the Member States concerned and the evaluation reports were forwarded to the Commission. |
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(7) |
The European Food Safety Authority, hereinafter ‘the Authority’, assessed the applications and the evaluation reports, examining in particular the risks to the consumer and where relevant to animals and gave reasoned opinions on the proposed MRLs. It forwarded these opinions to the Commission and the Member States and made them available to the public (3). |
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(8) |
The Authority concluded in its reasoned opinions that all requirements with respect to data were met and that the modifications to the MRLs requested by the applicants were acceptable with regard to consumer safety on the basis of a consumer exposure assessment for 27 specific European consumer groups. It took into account the most recent information on the toxicological properties of the substances. Neither the lifetime exposure to these substances via consumption of all food products that may contain these substances, nor the short term exposure due to extreme consumption of the relevant crops showed that there is a risk that the acceptable daily intake (ADI) or the acute reference dose (ARfD) is exceeded. |
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(9) |
As regards potassium tri-iodide, the Authority concluded that the inclusion of this substance in Annex IV is acceptable with regard to consumer safety. |
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(10) |
As regards atrazine, for cereals a temporary MRL was fixed until 1 June 2009, pending submission of data by the applicant to confirm the exact level of residues. |
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(11) |
The applicant has recently submitted such data. As no risk for consumers has been identified, it is appropriate to prolong the validity of the temporary MRL for one year in order to allow the Authority to evaluate those data. |
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(12) |
Based on the reasoned opinions of the Authority and taking into account the factors relevant to the matter under consideration, the requested modifications to the MRLs fulfil the requirements of Article 14(2) of Regulation (EC) No 396/2005. |
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(13) |
Regulation (EC) No 396/2005 should therefore be amended accordingly. |
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(14) |
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health and neither the European Parliament nor the Council has opposed them, |
HAS ADOPTED THIS REGULATION:
Article 1
Annexes II, III and IV to Regulation (EC) No 396/2005 are amended in accordance with the Annex to 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, 27 August 2009.
For the Commission
Androulla VASSILIOU
Member of the Commission
(2) OJ L 230, 19.8.1991, p. 1.
(3) EFSA scientific reports available on http://www.efsa.europa.eu:
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the setting of an import tolerance for azoxystrobin in passion fruits. EFSA Scientific Report (2008) 209, 1-25. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRL for fluroxypyr in leeks. EFSA Scientific Report (2008) 211, 1-17. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRL for thiram in bananas. EFSA Scientific Report (2008) 210, 1-29. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRL for indoxacarb in Brussels sprouts. EFSA Scientific Report (2009) 225, 1-27. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRL for lambda-cyhalothrin in currant (black, red and white). EFSA Scientific Report (2009) 226, 1-26. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for mandipropamid in several leafy vegetables. EFSA Scientific Report (2009) 229, 1-25. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit on the modification of the existing MRL for tetraconazole in apricots. EFSA Scientific Report (2009) 230, 1-25. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRL for chlormequat in pears. EFSA Scientific Report (2009) 232, 1-34. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRL for dithiocarbamates, expressed as CS2, in garlic. EFSA Scientific Report (2009) 237, 1-40. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRL for fludioxonil in various root vegetables. EFSA Scientific Report (2009) 238, 1-27. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for cyprodinil in various crops. EFSA Scientific Report (2009) 240, 1-26. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the inclusion of potassium tri-iodide in Annex IV of Regulation (EC) No 396/2005. EFSA Scientific Report (2009) 241, 1-20. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for spirotetramat in various fruit crops. EFSA Scientific Report (2009) 242, 1-29. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for fludioxonil in spinach and beet leaves (chard). EFSA Scientific Report (2009) 244, 1-23. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRL for cyprodinil in spinach. EFSA Scientific Report (2009) 245, 1-26. |
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Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for indoxacarb in raspberries and blackberries. EFSA Scientific Report (2009) 246, 1-23. |
ANNEX
Annexes II, III and IV to Regulation (EC) No 396/2005 are amended as follows:
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(1) |
Annex II is amended as follows:
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(2) |
In Annex III,
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(3) |
In Annex IV, after the line for ‘potassium iodide’ the following line is inserted: ‘potassium tri-iodide’ |
(1) Indicates lower limit of analytical determination.
(2) Pesticide-code combination for which the MRL as set in Annex III Part B applies.
(3) For the complete list of products of plant and animal origin to which MRLs apply, reference should be made to Annex I.
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(F) |
= |
Fat soluble |
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(R) |
= |
The residue definition differs for the following combinations pesticide-code number: Temporary MRL that shall apply until 31 July 2010 In brackets the origin of the residue (ma: maneb mz: mancozeb me: metiram pr: propineb t: thiram z: ziram). |
Indoxacarb The maximum residue level for cream of milk is 0,3 mg/kg.’
(4) For the complete list of products of plant and animal origin to which MRLs apply, reference should be made to Annex I.
(5) Indicates lower limit of analytical determination.’
(6) For the complete list of products of plant and animal origin to which MRLs apply, reference should be made to Annex I.
(7) Indicates lower limit of analytical determination.
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(F) |
= |
Fat soluble |
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(R) |
= |
The residue definition differs for the following combinations pesticide-code number:’ |
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10.9.2009 |
EN |
Official Journal of the European Union |
L 239/46 |
COMMISSION REGULATION (EC) No 823/2009
of 9 September 2009
amending Regulation (EC) No 690/2008 recognising protected zones exposed to particular plant health risks in the Community
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 2000/29/EC of 8 May 2000 on protective measures against the introduction into the Community of organisms harmful to plants or plant products and against their spread within the Community (1), and in particular Article 2(1)(h) thereof,
Whereas:
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(1) |
By Commission Regulation (EC) No 690/2008 (2) certain Member States or certain areas in Member States were recognised as protected zones in respect of certain harmful organisms. In some cases recognition was granted for a limited time to allow the Member State concerned to provide the full information necessary to show that the harmful organism in question was not present in the Member State or area concerned or to complete the efforts to eradicate the organism in question. |
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(2) |
The entire territory of Greece was recognised as a protected zone with respect to Dendroctonus micans Kugelan, Gilpinia hercyniae (Hartig), Gonipterus scutellatus Gyll., Ips amitinus Eichhof, Ips cembrae Heer and Ips duplicatus Sahlberg in accordance with the first indent of the first subparagraph of Article 2(1)(h) of Directive 2000/29/EC. |
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(3) |
In accordance with the third subparagraph of Article 2(1)(h) of Directive 2000/29/EC Greece has to conduct regular and systematic official surveys on the presence of those harmful organisms and to notify the Commission immediately and in writing of each finding of such an organism. The purpose of those obligations is to allow the Commission to withdraw recognition as a protected zone if the conditions for recognition are no longer fulfilled. |
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(4) |
Greece did not notify the Commission of any results of such surveys on the presence of the harmful organisms concerned over a period of five years. A visit by Commission experts from 26 January 2009 to 6 February 2009 confirmed that Greece had failed so far to carry out regular and systematic official surveys for those harmful organisms. However, in March 2009 Greece provided the Commission with information showing that the necessary legal, financial and organisational steps had been taken to carry out regular and systematic official surveys for those harmful organisms for the reporting season 2009 and onwards. |
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(5) |
Consequently, until Greece has carried out the survey provided for in the third subparagraph of Article 2(1)(h) of Directive 2000/29/EC and reported its results to the Commission in accordance with the fifth subparagraph of that provision, it is not possible to establish that there continues to be no evidence of the presence of those harmful organisms in Greece. To give Greece the time necessary to carry out that survey and to notify its results to the Commission, Greece should continue to be recognised as a protected zone with respect to those harmful organisms until 31 March 2010. |
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(6) |
In Greece, Crete and Lesvos were recognised as protected zones with respect to Cryphonectria parasitica (Murrill) Barr. Greece has submitted information showing that Cryphonectria parasitica (Murrill) Barr is now established in those regions. Crete and Lesvos should therefore no longer be recognised as protected zones in respect of that harmful organism. |
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(7) |
Certain regions and parts of regions in Austria were provisionally recognised as protected zones with respect to Erwinia amylovora (Burr.) Winsl. et al. until 31 March 2009. Austria has submitted information showing that Erwinia amylovora (Burr.) Winsl. et al. is now established on its territory. Therefore, this time period should not be extended. |
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(8) |
The Czech Republic and certain regions of France and Italy were provisionally recognised as protected zones with respect to grapevine flavescence dorée MLO until 31 March 2009. In the light of the information received from those Member States, those protected zones should exceptionally be recognised for two more years to give those Member States the necessary time to submit information showing that grapevine flavescence dorée MLO is not present or, where necessary, to complete their efforts to eradicate that organism. |
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(9) |
Regulation (EC) No 690/2008 should therefore be amended accordingly. |
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(10) |
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Plant Health, |
HAS ADOPTED THIS REGULATION:
Article 1
Annex I to Regulation (EC) No 690/2008 is amended as follows:
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1. |
in points 4, 5, 7, 8, 9 and 10 of heading (a), after the word ‘Greece’ the following words are added: ‘(until 31 March 2010)’; |
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2. |
in point 2 of heading (b), the third indent is deleted; |
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3. |
in point 01 of heading (c), the words ‘Greece (Crete and Lesvos),’ are deleted; |
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4. |
point 4 of heading (d), is replaced by the following:
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Article 2
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply from 1 December 2009.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 9 September 2009.
For the Commission
Androulla VASSILIOU
Member of the Commission
(1) OJ L 169, 10.7.2000, p. 1.
(2) OJ L 193, 22.7.2008, p. 1.
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10.9.2009 |
EN |
Official Journal of the European Union |
L 239/48 |
COMMISSION REGULATION (EC) No 824/2009
of 9 September 2009
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39 and International Financial Reporting Standard (IFRS) 7
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1), and in particular Article 3(1) thereof,
Whereas:
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(1) |
By Commission Regulation (EC) No 1126/2008 (2) certain international standards and interpretations that were in existence at 15 October 2008 were adopted. |
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(2) |
On 27 November 2008, the International Accounting Standards Board (IASB) published amendments to International Accounting Standard 39 and International Financial Reporting Standard 7 (Reclassification of Financial Assets — Effective Date and Transition) hereinafter ‘amendments to IAS 39 and IFRS 7’. The amendments to IAS 39 and IFRS 7 clarify the effective date and transition measures of the amendments to those standards issued by the IASB on 13 October 2008. |
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(3) |
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IAS 39 and IFRS 7 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions (3), the Standards Advice Review Group considered EFRAG's opinion on endorsement and advised the Commission that it is well balanced and objective. |
|
(4) |
Regulation (EC) No 1126/2008 should therefore be amended accordingly. |
|
(5) |
Since this Regulation needs not to be applied retroactively, financial statements already prepared and presented on the basis of Commission Regulation (EC) No 1004/2008 (4) do not need to be retroactively amended. |
|
(6) |
The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee, |
HAS ADOPTED THIS REGULATION:
Article 1
In the Annex to Regulation (EC) No 1126/2008 International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement and International Financial Reporting Standard (IFRS) 7 Financial Instruments: Disclosures are amended as set out in the Annex to this Regulation.
Article 2
Where a company has already presented its financial statements in accordance with Regulation (EC) No 1004/2008, it needs not to resubmit its financial statements.
Article 3
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, 9 September 2009.
For the Commission
Charlie McCREEVY
Member of the Commission
(1) OJ L 243, 11.9.2002, p. 1.
(2) OJ L 320, 29.11.2008, p. 1.
(3) OJ L 199, 21.7.2006, p. 33.
(4) OJ L 275, 16.10.2008, p. 37.
ANNEX
INTERNATIONAL ACCOUNTING STANDARDS
|
IAS 39 and IFRS 7 |
Reclassification of Financial Assets — Effective Date and Transition (Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures) |
Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org
Reclassification of Financial Assets — Effective Date and Transition (Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures)
Amendment to IAS 39
Paragraph 103G is deleted and paragraphs 103H and 103I are added.
EFFECTIVE DATE AND TRANSITION
|
103H |
Reclassification of Financial Assets (Amendments to IAS 39 and IFRS 7), issued in October 2008, amended paragraphs 50 and AG8, and added paragraphs 50B-50F. An entity shall apply those amendments on or after 1 July 2008. An entity shall not reclassify a financial asset in accordance with paragraph 50B, 50D or 50E before 1 July 2008. Any reclassification of a financial asset made on or after 1 November 2008 shall take effect only from the date when the reclassification is made. Any reclassification of a financial asset in accordance with paragraph 50B, 50D or 50E shall not be applied retrospectively before 1 July 2008. |
|
103I |
Reclassification of Financial Assets — Effective Date and Transition (Amendments to IAS 39 and IFRS 7), issued in November 2008, amended paragraph 103H. An entity shall apply that amendment on or after 1 July 2008. |
Amendment to IFRS 7
Paragraph 44E is amended and paragraph 44F is added.
EFFECTIVE DATE AND TRANSITION
|
44E |
Reclassification of Financial Assets (Amendments to IAS 39 and IFRS 7), issued in October 2008, amended paragraph 12 and added paragraph 12A. An entity shall apply those amendments on or after 1 July 2008. |
|
44F |
Reclassification of Financial Assets — Effective Date and Transition (Amendments to IAS 39 and IFRS 7), issued in November 2008, amended paragraph 44E. An entity shall apply that amendment on or after 1 July 2008. |
DIRECTIVES
|
10.9.2009 |
EN |
Official Journal of the European Union |
L 239/51 |
COMMISSION DIRECTIVE 2009/118/EC
of 9 September 2009
amending Annexes II to V to Council Directive 2000/29/EC on protective measures against the introduction into the Community of organisms harmful to plants or plant products and against their spread within the Community
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 2000/29/EC of 8 May 2000 on protective measures against the introduction into the Community of organisms harmful to plants or plant products and against their spread within the Community (1), and in particular points (c) and (d) of the second paragraph of Article 14 thereof,
After consulting the Member States concerned,
Whereas:
|
(1) |
Directive 2000/29/EC provides for certain zones to be recognised as protected zones. |
|
(2) |
Certain regions and parts of regions in Austria were recognised for a limited time as protected zones with respect to Erwinia amylovora (Burr.) Winsl. et al. by Commission Regulation (EC) No 690/2008 (2). Austria has submitted information showing that Erwinia amylovora (Burr.) Winsl. et al. is now established on its territory. Those regions and parts of regions should therefore no longer be recognised as protected zones. |
|
(3) |
In Greece, Crete and Lesvos were recognised as protected zones with respect to Cryphonectria parasitica (Murrill) Barr. Greece has submitted information showing that Cryphonectria parasitica (Murrill) Barr is now established in those regions. Crete and Lesvos should therefore no longer be recognised as protected zones in respect of that harmful organism. |
|
(4) |
As a result of previous amendments some of the cross-references and a reference to a protected zone in Annex IV to Directive 2000/29/EC have become obsolete and should be deleted. |
|
(5) |
Certain codes of wood and articles of wood of the Combined Nomenclature have been amended by Commission Regulation (EC) No 1031/2008 (3). It is necessary to adapt Directive 2000/29/EC to those technical developments. |
|
(6) |
Annexes II to V to Directive 2000/29/EC should therefore be amended accordingly. |
|
(7) |
The measures provided for in this Directive are in accordance with the opinion of the Standing Committee on Plant Health, |
HAS ADOPTED THIS DIRECTIVE:
Article 1
Annexes II to V to Directive 2000/29/EC are amended in accordance with the Annex to this Directive.
Article 2
Member States shall adopt and publish, by 30 November 2009 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.
They shall apply those provisions from 1 December 2009.
When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such a reference is to be made.
Article 3
This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
Article 4
This Directive is addressed to the Member States.
Done at Brussels, 9 September 2009.
For the Commission
Androulla VASSILIOU
Member of the Commission
(1) OJ L 169, 10.7.2000, p. 1.
(2) OJ L 193, 22.7.2008, p. 1.
(3) OJ L 291, 31.10.2008, p. 1.
ANNEX
Annexes II to V to Directive 2000/29/EC are amended as follows:
|
1. |
Part B of Annex II is amended as follows:
|
|
2. |
Part B of Annex III is amended as follows:
|
|
3. |
Annex IV is amended as follows:
|
|
4. |
Annex V is amended as follows:
|
II Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory
DECISIONS
Commission
|
10.9.2009 |
EN |
Official Journal of the European Union |
L 239/55 |
COMMISSION DECISION
of 9 September 2009
on a derogation from the rules of origin set out in Council Decision 2001/822/EC as regards sugar from the Netherlands Antilles
(notified under document C(2009) 6739)
(2009/699/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Decision 2001/822/EC of 27 November 2001 on the association of the overseas countries and territories with the European Community (‘Overseas Association Decision’) (1), and in particular Article 37 of Annex III thereto,
Whereas:
|
(1) |
Annex III to Decision 2001/822/EC concerns the definition of the concept of ‘originating products’ and methods of administrative cooperation. Article 37 thereof provides that derogations from those rules of origin may be adopted where justified by the development of existing industries or the creation of new industries in a country or territory. That article also sets out the rules that apply to any requests for extension. |
|
(2) |
In 2002 the Netherlands requested a derogation from the rule of origin in respect of an annual quantity of 3 000 tonnes of non-ACP sugar, imported from Colombia into the Netherlands Antilles, for processing and subsequent exportation to the European Community over a period of five years. On 10 January 2003 Commission Decision 2003/34/EC (2) was adopted, refusing to grant the requested derogation. That Decision was annulled by the Court of First Instance of the European Communities, in its judgment of 22 September 2005 (3). Consequently, by letter of 18 January 2006 the Commission confirmed that the request was deemed to be accepted according to the original request, thus the derogation was to end on 31 December 2007. In that letter, the Commission requested to be kept informed by the competent authorities of the quantities imported and exported by virtue of the derogation. |
|
(3) |
On 2 June 2009 the Netherlands requested on behalf of the Netherlands Antilles a new derogation from the rules of origin set out in Annex III to Decision 2001/822/EC for the period from 7 August 2009 until 31 December 2010. On 22 June 2009 additional information was provided by the Netherlands Antilles. The request concerns both an extension of the previous derogation submitted in 2002 and an independent new derogation. Together it covers a total annual quantity of 7 500 tonnes of sugar products originating in third countries and processed in the Netherlands Antilles for export to the Community. |
|
(4) |
The requested annual quantity of 7 500 tonnes amounts to a quantity of 3 000 tons as an extension of the request submitted in 2002 and to a quantity of 4 500 tons under a new request for derogation For both, the requested derogation would consist of allowing the use of raw sugar from third countries to be aromatized, coloured, milled and processed into sugar lumps in the Netherlands Antilles while conferring OCT (Overseas Countries and Territories) origin. |
|
(5) |
The request is based on quality requirements, ACP sugar in the Caribbean region not meeting the criteria for a production of high quality sugar destined to Community customers, and on availability, ACP sugar from Caribbean being subject to continuous shortfalls due to climatic conditions. Furthermore, ACP States are increasingly exporting their sugar production directly to the United States and the Community. In addition the Community does not produce raw cane sugar which is used for the end product. Therefore it would be justified that the Netherlands Antilles source raw sugar in neighbouring third countries that are not part of the ACP States, the OCT or the Community. |
|
(6) |
As regards the request for an additional period of time of the derogation submitted in 2002 and running until 31 December 2007 for 3 000 tons of sugar products both for 2009 and 2010, Article 37(2) of Annex III to Decision 2001/822/EC provides that the same rules as for new derogations shall apply to requests for extension. In addition, the granting of any extension logically pre-supposes that such an extension is closely linked to the conditions of the previous derogation. |
|
(7) |
Further, an extension of derogation implies that such a request is submitted before or shortly after the end-date of the derogation concerned. Yet, there was a considerable lapse of time between the end of the previous derogation and the request for extension. Moreover, the present market situation has undergone significant changes since the request was made in 2002 whereas the request for extension is based on the same elements of the previous derogation. Although the previous derogation requested from the competent authorities to inform the Commission of the quantities imported and exported by virtue of the derogation, the Commission did not receive the requested information neither was this data provided in the request for extension. As a result, the Commission is not able to properly evaluate the actual use of the previous derogation. |
|
(8) |
Against this background, the requested extension is not in conformity with the elements governing the previous derogation submitted in 2002 and therefore the Commission cannot grant the extension. |
|
(9) |
The requested new derogation from the rules of origin set out in Annex III to Decision 2001/822/EC for a quantity of 4 500 tons for products falling within CN codes 1701 99 10 and 1701 91 00 is justified under Article 37(1) and (7) of that Annex particularly as regards the development of an existing local industry and the benefits for local employment and economy. As the derogation is being granted for products which involve actual processing and the value added to the raw sugar is at least 45 % of the value of the finished product, it will contribute to the development of an existing industry. |
|
(10) |
Article 6 of Annex III to Decision 2001/822/EC sets out the periods and the quantitative limits for which cumulation of origin may be temporarily allowed, and which are compatible with the objectives of the Community’s common market organisation whilst taking due account of the legitimate interests of the OCT operators. Subject to compliance with certain conditions relating to quantities, surveillance and duration, the derogation should be granted within the limits of the annual cumulation quota provided for in Article 6(4) of Annex III, which amount to 14 000 tons for 2009 and 7 000 tons for 2010. For 2009 derogation should be granted for 4 439,024 tons of sugar for which import licences have been allocated to the Netherlands Antilles. For 2010 derogation should be granted for the quantities for which import licences for sugar will be allocated to the Netherlands Antilles for that year. Therefore, subject to these conditions the derogation is not such as to cause serious injury to an economic sector or an established industry in the Community. |
|
(11) |
Since a derogation is requested for a period starting on 7 August 2009, the derogation should be granted with effect from that date. |
|
(12) |
The measures provided for in this Decision are in accordance with the opinion of the Customs Code Committee, |
HAS ADOPTED THIS DECISION:
Article 1
The request submitted on 2 June 2009 by the Netherlands, for an extension to the derogation from Decision 2001/822/EC, as regards the rules of origin for sugar from the Netherlands Antilles, for which a request was submitted on 4 October 2002 by the Netherlands, is rejected.
Article 2
By way of derogation from Annex III to Decision 2001/822/EC, sugar products processed in the Netherlands Antilles falling within CN codes 1701 99 10 and 1701 91 00 shall be regarded as originating in the Netherlands Antilles where they are obtained from non-originating sugar, in accordance with the terms set out in Articles 3, 4 and 5 of this Decision.
Article 3
The derogation provided for in Article 2 shall apply to the sugar products which are imported into the Community from the Netherlands Antilles from 7 August 2009 to 31 December 2010 within the limits of the annual quantities for import of sugar for 2009 and 2010, laid down in Article 6(4) of Annex III to Decision 2001/822/EC, and for which import licenses for sugar have been allocated to the Netherlands Antilles.
Article 4
The customs authorities of the Netherlands Antilles shall take the necessary measures to carry out quantitative checks on exports of the products referred to in Article 2.
All the movement certificates EUR. 1 they issue in relation to those products shall bear a reference to this Decision.
The competent authorities of the Netherlands Antilles shall forward to the Commission a quarterly statement of the quantities in respect of which EUR.1 movement certificates have been issued pursuant to this Decision and the serial numbers of those certificates.
Article 5
Box 7 of EUR 1 certificates issued under this Decision shall contain one of the following entries:
|
— |
‘Derogation — Decision 2009/699/EC’; |
|
— |
‘Dérogation — Décision 2009/699/CE’. |
Article 6
This Decision shall apply from 7 August 2009 until 31 December 2010.
Article 7
This Decision is addressed to the Member States.
Done at Brussels, 9 September 2009.
For the Commission
László KOVÁCS
Member of the Commission
(1) OJ L 314, 30.11.2001, p. 1.
(2) OJ L 11, 16.1.2003, p. 50.
(3) Case T-101/03, Suproco v Commission ECR [2005] II-3839.