(1)

Directive 77/388/EEC contains rules on value added tax which, in some cases, are subject to interpretation by the Member States. The adoption of common provisions implementing Directive 77/388/EEC should ensure that application of the value added tax system complies more fully with the objective of the internal market, in cases where divergences in application have arisen or may arise which are incompatible with the proper functioning of the said market. These implementing measures are legally binding only from the date of the entry into force of this Regulation and are without prejudice to the validity of the legislation and interpretation previously adopted by the Member States.

(2)

It is necessary for the achievement of the basic objective of ensuring a more uniform application of the current value added tax system to lay down rules implementing Directive 77/388/EEC, in particular in respect of taxable persons, the supply of goods and services, and the place of their supply. In accordance with the principle of proportionality as set out in the third subparagraph of Article 5 of the Treaty, this Regulation does not go beyond what is necessary in order to achieve the objective pursued. Since it is binding and directly applicable in all Member States, uniformity of application will be best ensured by a Regulation.

(3)

These implementing provisions contain specific rules in response to selective questions of application and are designed to bring uniform treatment throughout the Community to those specific circumstances only. They are therefore not conclusive for other cases and, in view of their formulation, are to be applied restrictively.

(4)

The further integration of the internal market has led to an increased need for cooperation by economic operators established in different Member States across internal borders and the development of European economic interest groupings (EEIGs), constituted in accordance with Regulation (EEC) No 2137/85 (2), it should therefore be provided that such EEIGs are also taxable persons where they supply goods or services for consideration.

(5)

The sale of an option as a financial instrument should be treated as a supply of services separate from the underlying transactions to which the option relates.

(6)

It is necessary, on the one hand, to establish that a transaction which consists solely of assembling the various parts of a machine provided by a customer must be considered as a supply of services, and, on the other hand, to establish the place of such supply.

(7)

Where various services supplied in the framework of organising a funeral form a part of a single service, the rule on the place of supply should also be determined.

(8)

Certain specific services such as the assignment of television broadcasting rights in respect of football matches, the translation of texts, services for claiming value added tax refunds, certain services as an agent, the hiring of means of transport and certain electronic services involve cross-border scenarios or even the participation of economic operators established in third countries. The place of supply of these services needs to be clearly determined in order to create greater legal certainty. It should be noted that the services identified as electronic services or otherwise do not constitute a definitive, exhaustive list.

(9)

In certain specific circumstances a credit or debit card handling fee which is paid in connection with a transaction should not reduce the taxable amount for the latter.

(10)

Vocational training or retraining should include instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes, regardless of the duration of a course.

(11)

‘Platinum nobles’ should be treated as being excluded from the exemptions for currency, bank notes and coins.

(12)

Goods transported outside the Community by the purchaser thereof and used for the equipping, fuelling or provisioning of means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law and associations, should be excluded from the exemption for export transactions.

(13)

To guarantee uniform administrative practices for the calculation of the minimum value for exemption on exportation of goods carried in the personal luggage of travellers, the provisions on such calculations should be harmonised.

(14)

Electronic import documents should also be admitted to exercise the right to deduct, where they fulfil the same requirements as paper-based documents.

(15)

Weights for investment gold which are definitely accepted by the bullion market should be named and a common date for establishing the value of gold coins be determined to ensure equal treatment of economic operators.

(16)

The special scheme for taxable persons not established in the Community, supplying electronic services to non-taxable persons established or resident within the Community is subject to certain conditions. Where those conditions are no longer fulfilled, the consequences thereof should, in particular, be made clear.

(17)

In the case of intra-Community acquisition of goods, the right of the Member State of acquisition to tax the acquisition should remain unaffected by the value added tax treatment of the transaction in other Member States.

(18)

Rules should be established to ensure the uniform treatment of supplies of goods once a supplier has exceeded the distance selling threshold for supplies to another Member State,

(1)

Regulation (EC) No 3223/94 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 the Annex thereto.

(2)

In compliance with the above criteria, the standard import values must be fixed at the levels set out in the Annex to this Regulation,

(1)

Council Regulation (EC) No 27/2005 of 22 December 2004 fixing for 2005 the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks, applicable in Community waters and, for Community vessels, in waters where catch limitations are required (3), lays down quotas for 2005.

(2)

According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2005.

(3)

It is therefore necessary to prohibit fishing for that stock and its retention on board, transhipment and landing,

(1)

Council Regulation (EC) No 2270/2004 of 22 December 2004 fixing for 2005 and 2006 the fishing opportunities for Community fishing vessels for certain deep sea stocks in waters where catch limitation are required (3), lays down quotas for 2005 and 2006.

(2)

According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2005.

(3)

It is therefore necessary to prohibit fishing for that stock and its retention on board, transhipment and landing,

(1)

Council Regulation (EC) No 27/2005 of 22 December 2004 fixing for 2005 the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks, applicable in Community waters and, for Community vessels, in waters where catch limitations are required (3), lays down quotas for 2005.

(2)

According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2005.

(3)

It is therefore necessary to prohibit fishing for that stock and its retention on board, transhipment and landing,

(1)

The intervention agencies are, pursuant to Commission Regulation (EC) No 2571/97 of 15 December 1997 on the sale of butter at reduced prices and the granting of aid for cream, butter and concentrated butter for use in the manufacture of pastry products, ice-cream and other foodstuffs (2), to sell by invitation to tender certain quantities of butter from intervention stocks that they hold and to grant aid for cream, butter and concentrated butter. Article 18 of that Regulation stipulates that in the light of the tenders received in response to each individual invitation to tender a minimum selling price shall be fixed for butter and maximum aid shall be fixed for cream, butter and concentrated butter. It is further stipulated that the price or aid may vary according to the intended use of the butter, its fat content and the incorporation procedure, and that a decision may also be taken to make no award in response to the tenders submitted. The amount(s) of the processing securities must be fixed accordingly.

(2)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,

(1)

The intervention agencies are, pursuant to Commission Regulation (EC) No 2571/97 of 15 December 1997 on the sale of butter at reduced prices and the granting of aid for cream, butter and concentrated butter for use in the manufacture of pastry products, ice cream and other foodstuffs (2), to sell by invitation to tender certain quantities of butter of intervention stocks that they hold and to grant aid for cream, butter and concentrated butter. Article 18 of that Regulation stipulates that in the light of the tenders received in response to each individual invitation to tender a minimum selling price shall be fixed for butter and maximum aid shall be fixed for cream, butter and concentrated butter. It is further stipulated that the price or aid may vary according to the intended use of the butter, its fat content and the incorporation procedure, and that a decision may also be taken to make no award in response to the tenders submitted. The amount(s) of the processing securities must be fixed accordingly.

(2)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,

(1)

In accordance with Commission Regulation (EEC) No 429/90 of 20 February 1990 on the granting by invitation to tender of an aid for concentrated butter intended for direct consumption in the Community (2), the intervention agencies are opening a standing invitation to tender for the granting of aid for concentrated butter. Article 6 of that Regulation provides that in the light of the tenders received in response to each special invitation to tender, a maximum amount of aid is to be fixed for concentrated butter with a minimum fat content of 96 % or a decision is to be taken to make no award; the end-use security must be fixed accordingly.

(2)

In the light of the tenders received, the maximum aid should be fixed at the level specified below and the end-use security determined accordingly.

(3)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,

(1)

Pursuant to Article 1 of Commission Regulation (EC) No 2571/97 of 15 December 1997 on the sale of butter at reduced prices and the grant of aid for cream, butter and concentrated butter for use in the manufacture of pastry products, ice-cream and other foodstuffs (2), the butter put up for sale must have been taken into storage before a date to be determined.

(2)

In view of the trends on the butter market and the quantities of stocks available, the date in Article 1 of Commission Regulation (EEC) No 1609/88 (3), relating to the butter referred to in Regulation (EC) No 2571/97, should be amended.

(3)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,

(1)

Pursuant to Article 26 of Commission Regulation (EC) No 2799/1999 of 17 December 1999 laying down detailed rules for applying Council Regulation (EC) No 1255/1999 as regards the grant of aid for skimmed-milk and skimmed-milk powder intended for animal feed and the sale of such skimmed-milk powder (2), intervention agencies have put up for sale by standing invitation to tender certain quantities of skimmed-milk powder held by them.

(2)

According to Article 30 of Regulation (EC) No 2799/1999, in the light of the tenders received in response to each individual invitation to tender a minimum selling price shall be fixed or a decision shall be taken to make no award.

(3)

On the basis of the examination of the offers received, the tendering procedure should not be proceeded with.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,

(1)

Pursuant to Article 21 of Commission Regulation (EC) No 2771/1999 of 16 December 1999 laying down detailed rules for the application of Council Regulation (EC) No 1255/1999 as regards intervention on the market in butter and cream (2), intervention agencies have put up for sale by standing invitation to tender certain quantities of butter held by them.

(2)

In the light of the tenders received in response to each individual invitation to tender a minimum selling price shall be fixed or a decision shall be taken to make no award, in accordance with Article 24a of Regulation (EC) No 2771/1999.

(3)

In the light of the tenders received, a minimum selling price should be fixed.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,

(1)

Pursuant to Article 21 of Commission Regulation (EC) No 214/2001 of 12 January 2001 laying down detailed rules for the application of Council Regulation (EC) No 1255/1999 as regards intervention on the market in skimmed milk (2), intervention agencies have put up for sale by standing invitation to tender certain quantities of skimmed-milk powder held by them.

(2)

In the light of the tenders received in response to each individual invitation to tender a minimum selling price shall be fixed or a decision shall be taken to make no award, in accordance with Article 24a of Regulation (EC) No 214/2001.

(3)

In the light of the tenders received, a minimum selling price should be fixed.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,

(1)

Pursuant to Article 7(3) of Regulation (EC) No 1260/2001, production refunds may be granted on the products listed in Article 1(1)(a) and (f) of that Regulation, on syrups listed in Article 1(1)(d) thereof and on chemically pure fructose covered by CN code 1702 50 00 as an intermediate product, that are in one of the situations referred to in Article 23(2) of the Treaty and are used in the manufacture of certain products of the chemical industry.

(2)

Commission Regulation (EC) No 1265/2001 of 27 June 2001 laying down detailed rules for the application of Council Regulation (EC) No 1260/2001 as regards granting the production refund on certain sugar products used in the chemical industry (2) provides that these refunds shall be determined according to the refund fixed for white sugar.

(3)

Article 9 of Regulation (EC) No 1265/2001 provides that the production refund on white sugar is to be fixed at monthly intervals commencing on the first day of each month.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Sugar,

(1)

Article 14(2) of Regulation (EC) No 1784/2003 provides that the export refund applicable to cereals on the day on which an application for an export licence is made must be applied on request to exports to be effected during the period of validity of the export licence. In this case, a corrective amount may be applied to the refund.

(2)

Commission Regulation (EC) No 1501/95 of 29 June 1995 laying down certain detailed rules under Council Regulation (EEC) No 1766/92 on the granting of export refunds on cereals and the cereals and the measures to be taken in the event of disturbance on the market for cereals (2), allows for the fixing of a corrective amount for the products listed in Article 1(1)(c) of Regulation (EEC) No 1766/92 (3). That corrective amount must be calculated taking account of the factors referred to in Article 1 of Regulation (EC) No 1501/95.

(3)

The world market situation or the specific requirements of certain markets may make it necessary to vary the corrective amount according to destination.

(4)

The corrective amount must be fixed at the same time as the refund and according to the same procedure; it may be altered in the period between fixings.

(5)

It follows from applying the provisions set out above that the corrective amount must be as set out in the Annex hereto.

(6)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,

(1)

Article 13 of Regulation (EC) No 1784/2003 provides that the difference between quotations or prices on the world market for the products listed in Article 1 of that Regulation and prices for those products within the Community may be covered by an export refund.

(2)

The refunds must be fixed taking into account the factors referred to in Article 1 of Commission Regulation (EC) No 1501/95 of 29 June 1995 laying down certain detailed rules under Council Regulation (EEC) No 1766/92 on the granting of export refunds on cereals and the measures to be taken in the event of disturbance on the market for cereals (2).

(3)

The refund applicable in the case of malts must be calculated with amount taken of the quantity of cereals required to manufacture the products in question. The said quantities are laid down in Regulation (EC) No 1501/95.

(4)

The world market situation or the specific requirements of certain markets may make it necessary to vary the refund for certain products according to destination.

(5)

The refund must be fixed once a month. It may be altered in the intervening period.

(6)

It follows from applying these rules to the present situation on markets in cereals, and in particular to quotations or prices for these products within the Community and on the world market, that the refunds should be as set out in the Annex hereto.

(7)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,

(1)

Article 14(2) of Regulation (EC) No 1784/2003 provides that the export refund applicable to cereals on the day on which application for an export licence is made must be applied on request to exports to be effected during the period of validity of the export licence. In this case, a corrective amount may be applied to the refund.

(2)

Commission Regulation (EC) No 1501/95 of 29 June 1995 laying down certain detailed rules under Council Regulation (EEC) No 1766/92 on the granting of export refunds on cereals and the measures to be taken in the event of disturbance on the market for cereals (2) allows for the fixing of a corrective amount for the malt referred to in Article 1(1)(c) of Regulation (EEC) No 1766/92 (3). That corrective amount must be calculated taking account of the factors referred to in Article 1 of Regulation (EC) No 1501/95.

(3)

It follows from applying the provisions set out above that the corrective amount must be as set out in the Annex hereto.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,

(1)

Article 2 of Council Regulation (EEC) No 2681/74 of 21 October 1974 on Community financing of expenditure incurred in respect of the supply of agricultural products as food aid (3) lays down that the portion of the expenditure corresponding to the export refunds on the products in question fixed under Community rules is to be charged to the European Agricultural Guidance and Guarantee Fund, Guarantee Section.

(2)

In order to make it easier to draw up and manage the budget for Community food aid actions and to enable the Member States to know the extent of Community participation in the financing of national food aid actions, the level of the refunds granted for these actions should be determined.

(3)

The general and implementing rules provided for in Article 13 of Regulation (EC) No 1784/2003 and in Article 13 of Regulation (EC) No 3072/95 on export refunds are applicable mutatis mutandis to the abovementioned operations.

(4)

The specific criteria to be used for calculating the export refund on rice are set out in Article 13 of Regulation (EC) No 3072/95.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,

(1)

In accordance with the second subparagraph of Article 4(1) of Regulation (EC) No 2808/98, as amended by Regulation (EC) No 2304/2003 (5), the operative event for the exchange rate for energy crops referred to in Chapter 5 of Title IV of Regulation (EC) No 1782/2003 (6) is 1 January of the year in which the aid is granted.

(2)

In accordance with Article 4(2) of Regulation (EC) No 2808/98, the operative event for the amounts of a structural or environmental character is 1 January of the year during which the decision to grant the aid is taken.

(3)

In accordance with the first sentence of Article 4(3) of Regulation (EC) No 2808/98 the exchange rate to be used is the average of the exchange rates applicable during the month preceding the date of the operative event, calculated pro rata temporis.

(4)

In accordance with the first paragraph of Article 86 of Regulation (EC) No 1973/2004, the operative event for the exchange rate to be applied to the amount of the premiums and payments referred to in Articles 113, 114 and 119 of Regulation (EC) No 1782/2003 is the commencement of the calendar year in respect of which the premium or payment is granted. In accordance with the first sentence of the second paragraph of Article 86 of Regulation (EC) No 1973/2004, the exchange rate to be used is the average of the exchange rates applicable in the month of December preceding the date of the operative event, calculated pro rata temporis.

(5)

In accordance with Article 127(1) of Regulation (EC) No 1973/2004, the date of submission of the application is the operative event for the year to which animals covered by the special premium, suckler cow premium, deseasonalisation premium and extensification schemes are allocated. In the case of the slaughter premium the allocation year, in accordance with Article 127(2) of that Regulation, is the year of slaughter or export. In accordance with the first sentence of Article 128 of that Regulation, conversion into national currency of premium amounts, the extensification payment and the additional payments is carried out in accordance with the average, calculated pro rata temporis, of the exchange rates applicable in the month of December preceding the allocation year determined in accordance with Article 127 of that Regulation.

(6)

In accordance with Article 4(1) of Regulation (EC) No 2808/98 as amended by Regulation (EC) No 1250/2004 (7), the operative event for the exchange rate to be applied to aid per hectare should be the commencement of the marketing year in respect of which the aid is granted. In accordance with Article 4 of Commission Regulation (EC) No 103/2004 (8) of 21 January 2004 laying down detailed rules for implementing Council Regulation (EC) No 2200/96 as regards intervention arrangements and market withdrawals in the fruit and vegetables sector, the marketing year for the area payments of nuts provided for in Chapter 4 of Title IV of Regulation (EC) No 1782/2003 commences on 1 January. In accordance with Article 1 of Council Regulation (EC) No 1251/1999 of 17 May 1999 establishing a support system for producers of certain arable crops (9), Article 2 of Council Regulation (EC) No 1577/96 of 30 July introducing a specific measure in respect of certain grain legumes (10) and Article 100 of Regulation (EC) No 1782/2003, the marketing year for the arable crop area payments provided for in Regulation (EC) No 1251/1999, for the grain legume aid provided for in Regulation (EC) No 1577/96, and for the specific quality premium for durum wheat and the protein crop premium provided for in Chapters 1 and 2 respectively of Title IV of Regulation (EC) No 1782/2003 commences on 1 July. In accordance with the first sentence of Article 4(3) of Regulation (EC) No 2808/98 the exchange rate to be used for aid per hectare is the average of the exchange rates applicable during the month preceding the date of the operative event, calculated pro rata temporis.

(7)

In accordance with the third subparagraph of Article 4(1) of Regulation (EC) No 2808/98 as amended by Regulation (EC) No 1250/2004, for the dairy premium and additional payments referred to in Chapter 7 of Title IV of Regulation (EC) No 1782/2003, the operative event for the exchange rate is 1 July of the year in which the aid is granted. In accordance with the first sentence of Article 4(3) of Regulation (EC) No 2808/98, the exchange rate to be used for the dairy premium and additional payments referred to in Chapter 7 of Title IV of Regulation (EC) No 1782/2003 is the average of the exchange rates applicable during the month preceding the date of the operative event, calculated pro rata temporis.

(8)

Article 1 of Commission Regulation (EEC) No 1793/93 of 30 June 1993 regarding the operative event for the agricultural conversion rates used in the hops sector (11) provides that the exchange rate to be applied for the aid of for hops provided for in Article 12 of Council Regulation (EEC) No 1696/71 of 26 July 1971 on the common organisation of the market in hops (12) should be the average of the exchange rates applicable during the month before 1 July of the year of harvest, calculated pro rata temporis,

(a)

the aid for energy crops referred to in Chapter 5 of Title IV of Regulation (EC) No 1782/2003;

(b)

amounts of a structural or environmental character referred to in Article 4(2) of Regulation (EC) No 2808/98;

(c)

the premiums and payments in the sheep meat sector provided for in Articles 113, 114 and 119 of Regulation (EC) No 1782/2003;

(d)

the premiums and payments in the beef sector provided for in Articles 123, 124, 125, 130, 132 and 133 of Regulation (EC) No 1782/2003;

(e)

the area payment for nuts provided for in Chapter 4 of Title IV of Regulation (EC) No 1782/2003.

(a)

the arable crop area payments provided for in Regulation (EC) No 1251/1999;

(b)

the grain legume aid provided for in Regulation (EC) No 1577/96;

(c)

the specific quality premium for durum wheat provided for in Chapter 1 of Title IV of Regulation (EC) No 1782/2003;

(d)

the protein crop premium provided for in Chapter 2 of Title IV of Regulation (EC) No 1782/2003;

(e)

the dairy premium and additional payment provided for in Chapter 7 of Title IV of Regulation (EC) No 1782/2003;

(f)

the aid for hops provided for in Article 12 of Regulation (EEC) No 1696/71.

(1)

Commission Regulation (EC) No 2366/98 (3) lays down detailed rules for applying the system of production aid for olive oil provided for in Article 5 of Regulation 136/66/EEC for the 1998/99 to 2004/05 marketing years.

(2)

Article 12a of Regulation (EC) No 2366/98 should be adjusted in order to calculate the production of additional olive trees not eligible for aid during the 2004/05 marketing year and thus enable controls of the production of these olive trees.

(3)

Regulation (EC) No 2366/98 should be amended accordingly.

(4)

So that this aid can begin to be paid forthwith, this Regulation should enter into force on the day following its publication in the Official Journal of the European Union.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Oils and Fats,

—

the number of additional olive trees planted between 1 May and 31 October 1998, multiplied by 1, and

—

the number of additional olive trees planted between 1 November 1998 and 31 October 1999, multiplied by 0,90, and

—

the number of additional olive trees planted between 1 November 1999 and 31 October 2000, multiplied by 0,70, and

—

the number of additional olive trees planted between 1 November 2000 and 31 October 2001, multiplied by 0,35.

—

the number of olive trees in production planted before 1 May 1998, and

—

the number of olive trees in production planted between 1 May and 31 October 1998, multiplied by 1, and

—

the number of olive trees in production planted between 1 November 1998 and 31 October 1999, multiplied by 0,90, and

—

the number of olive trees in production planted between 1 November 1999 and 31 October 2000, multiplied by 0,70, and

—

the number of olive trees in production planted between 1 November 2000 and 31 October 2001, multiplied by 0,35.’

(1)

Commission Regulation (EC) No 1555/96 of 30 July 1996 on rules of application for additional import duties on fruit and vegetables (2) provides for surveillance of imports of the products listed in the Annex thereto. That surveillance is to be carried out in accordance with the rules laid down in Article 308d of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (3).

(2)

For the purposes of Article 5(4) of the Agreement on Agriculture (4) concluded during the Uruguay Round of multilateral trade negotiations and in the light of the latest data available for 2002, 2003 and 2004, the trigger levels for additional duties on cucumbers, artichokes, clementines, mandarins and oranges should be adjusted.

(3)

As a result, Regulation (EC) No 1555/96 should be amended.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Fresh Fruit and Vegetables,

(1)

Annex I to Regulation (EC) No 881/2002 lists the persons, groups and entities covered by the freezing of funds and economic resources under that Regulation.

(2)

On 24 October 2005, the Sanctions Committee of the United Nations Security Council decided to remove one individual from the list of persons, groups and entities to whom the freezing of funds and economic resources should apply. Annex I should therefore be amended accordingly,

(1)

Article 1(3)(b) of Regulation (EC) No 992/2005 lays down the number of young male bovine animals which may be imported on special terms during the period from 1 October to 31 December 2005. The quantities covered by import licence applications submitted are such that applications may by accepted in full.

(2)

The quantities in respect of which licences may be applied for from 1 January 2006 should be fixed within the scope of the total quantity of 169 000 animals, conforming to Article 1(4) of Regulation (EC) No 992/2005,

(1)

Article 10 of Regulation (EC) No 1784/2003 provides that the rates of duty in the Common Customs Tariff are to be charged on import of the products referred to in Article 1 of that Regulation. However, in the case of the products referred to in paragraph 2 of that Article, the import duty is to be equal to the intervention price valid for such products on importation and increased by 55 %, minus the cif import price applicable to the consignment in question. However, that duty may not exceed the rate of duty in the Common Customs Tariff.

(2)

Pursuant to Article 10(3) of Regulation (EC) No 1784/2003, the cif import prices are calculated on the basis of the representative prices for the product in question on the world market.

(3)

Regulation (EC) No 1249/96 lays down detailed rules for the application of Regulation (EC) No 1784/2003 as regards import duties in the cereals sector.

(4)

The import duties are applicable until new duties are fixed and enter into force.

(5)

In order to allow the import duty system to function normally, the representative market rates recorded during a reference period should be used for calculating the duties.

(6)

Application of Regulation (EC) No 1249/96 results in import duties being fixed as set out in Annex I to this Regulation,

(1)

In accordance with Article 4 of Regulation (EC) No 1051/2001, a world market price for unginned cotton is to be determined periodically from the price for ginned cotton recorded on the world market and by reference to the historical relationship between the price recorded for ginned cotton and that calculated for unginned cotton. That historical relationship has been established in Article 2(2) of Commission Regulation (EC) No 1591/2001 of 2 August 2001 laying down detailed rules for applying the cotton aid scheme (3). Where the world market price cannot be determined in this way, it is to be based on the most recent price determined.

(2)

In accordance with Article 5 of Regulation (EC) No 1051/2001, the world market price for unginned cotton is to be determined in respect of a product of specific characteristics and by reference to the most favourable offers and quotations on the world market among those considered representative of the real market trend. To that end, an average is to be calculated of offers and quotations recorded on one or more European exchanges for a product delivered cif to a port in the Community and coming from the various supplier countries considered the most representative in terms of international trade. However, there is provision for adjusting the criteria for determining the world market price for ginned cotton to reflect differences justified by the quality of the product delivered and the offers and quotations concerned. Those adjustments are specified in Article 3(2) of Regulation (EC) No 1591/2001.

(3)

The application of the above criteria gives the world market price for unginned cotton determined hereinafter,

1.

in Article 9, paragraph 2 shall be replaced by the following:

2.

in the second and third paragraphs of Article 11, ‘are all prevented from attending at the same time’ shall be replaced by ‘are all absent or prevented from attending at the same time’;

3.

in Article 11b, paragraph 1 shall be replaced by the following:

4.

the following paragraph shall be added to Article 11b:

5.

in Article 11c, paragraph 1 shall be replaced by the following:

6.

the single paragraph of Article 11d shall become paragraph 1 and the following paragraph shall be added:

7.

in Article 16(1), ‘initialled by the President,’ shall be deleted.;

8.

in Article 35, paragraph 1 shall be replaced by the following:

9.

the following sentence shall be added to Article 37(6): ‘Article 81(2) shall not be applicable to this period of 10 days.’;

10.

in the first subparagraph of Article 44(5), ‘the Chamber referred to in Article 9(2) of these Rules’ shall be replaced by ‘the Judge-Rapporteur’;

11.

the first subparagraph of Article 45(3) shall be deleted;

12.

the first two paragraphs of Article 46 shall be deleted and paragraph 3 shall become the sole paragraph;

13.

in Article 60, ‘the Chamber or’ shall be deleted;

14.

in Article 74(1), ‘the Chamber referred to in Article 9(2) of these Rules to which the case has been assigned’ shall be replaced by ‘the formation of the Court to which the case has been referred’ and ‘from which no appeal shall lie’ shall be deleted;

15.

Article 75 shall be replaced by the following:

16.

Article 76 is amended as follows:

17.

in Article 92(2) the word ‘consider’ shall be replaced by the words, ‘after hearing the parties, decide’ and the words ‘after hearing the parties’ shall be deleted after the words ‘or declare’.;

18.

in Article 93(7), ‘on the basis of the Report for the Hearing communicated to him,’ shall be deleted.

(1)

Directive 2000/75/EC lays down control rules and measures to combat bluetongue in the Community, including the establishment of protection and surveillance zones and a ban on animals leaving those zones.

(2)

Commission Decision 2005/393/EC of 23 May 2005 on protection and surveillance zones in relation to bluetongue and conditions applying to movements from or through these zones (2) provides for the demarcation of the global geographic areas where protection and surveillance zones (the restricted zones) are to be established by the Member States in relation to bluetongue.

(3)

Spain has informed the Commission that virus circulation has been detected in a number of peripheral areas of the restricted zone.

(4)

As a consequence the restricted zone should be extended taking account of the data available on the ecology of the vector and the evolution of its seasonal activity.

(5)

Decision 2005/393/EC should therefore be amended accordingly.

(6)

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

—

Province of Cádiz, Málaga, Sevilla, Huelva, Córdoba, Cáceres, Badajoz,

—

Province of Jaen (comarcas of Jaen and Andujar),

—

Province of Toledo (comarcas of Almorox, Belvis de Jara, Gálvez, Mora, Los Navalmorales, Oropesa, Talavera de la Reina, Toledo, Torrijos and Juncos),

—

Province of Avila (comarcas de Candelada, Arenas de San Pedro, Sotillo de la Adrada,

—

Province of Ciudad Real (comarcas of Almadén, Almodóvar del Campo, Horcajo de los Montes, Malagón and Piedrabuena),

—

Province of Salamanca (comarcas of Bejar and Sequeros),

—

Province of Madrid (comarcas of Aranjuez, El Escorial, Grinon, Navalcarnero and San Martin de Valdeiglesias).’

(1)

Commission Decision 93/52/EEC of 21 December 1992 recording the compliance by certain Member States or regions with the requirements relating to brucellosis (B. melitensis) and according them the status of a Member State or region officially free of the disease (3), lists the regions of Member States which are recognised as officially free of brucellosis (B. melitensis) in accordance with Directive 91/68/EEC.

(2)

In the province of Grosseto in the Region of Toscana, at least 99,8 % of the ovine or caprine holdings are officially brucellosis-free holdings. In addition, that province has undertaken to comply with certain other conditions laid down in Directive 91/68/EEC concerning random checks to be carried out following recognition of the concerned province as brucellosis-free.

(3)

The province of Grosseto in the Region of Toscana should therefore be recognised as officially free of brucellosis (B. melitensis) as regards ovine or caprine holdings.

(4)

The lists of regions of Member States declared free of bovine tuberculosis, bovine brucellosis and enzootic bovine leukosis are set out in Commission Decision 2003/467/EC of 23 June 2003 establishing the official tuberculosis, brucellosis and enzootic-bovine-leukosis-free status of certain Member States and regions of Member States as regards bovine herds (4).

(5)

Following evaluation by the Commission of the documentation submitted by France, to demonstrate compliance with the appropriate conditions provided for in Directive 64/432/EEC as regards the freedom from bovine brucellosis, the whole of that Member State should be declared officially free of bovine brucellosis.

(6)

Decisions 93/52/EEC and 2003/467/EC should therefore be amended accordingly.

(7)

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

(1)

On 9 September 2005, the Council adopted Joint Action 2005/643/CFSP on the European Union Monitoring Mission in Aceh, Indonesia (Aceh Monitoring Mission — AMM) (1).

(2)

Article 7 of the Joint Action provides that the status of the Aceh Monitoring Mission staff in Indonesia, including where appropriate the privileges, immunities and further guarantees necessary for the completion and smooth functioning of that Mission are to be agreed in accordance with the procedure laid down in Article 24 of the Treaty.

(3)

Following the authorisation of 18 July 2005 given by the Council to the Presidency, assisted where necessary by the Secretary-General/High Representative, in case of future EU civilian crisis management missions to open negotiations with Host States with a view to concluding agreements on the status of the European Union civilian crisis management missions on the basis of the Model Agreement on the Status of the European Union Civilian Crisis Management Mission in a Host State (SOMA), the Presidency, assisted by the Secretary-General/High Representative, negotiated an agreement in the form of an Exchange of Letters with the Government of Indonesia on the tasks, status, privileges and immunities of the European Union Monitoring Mission in Aceh (Indonesia) (Aceh Monitoring Mission — AMM) and its personnel.

(4)

The agreement in the form of an Exchange of Letters should be approved on behalf of the European Union,