(1)

Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (2) provides a modern, risk-based system for the regulation and supervision of insurance and reinsurance undertakings of the Union. That system is essential in order to ensure a safe and solid insurance sector that can provide sustainable insurance products and support the real economy by encouraging long-term investments and additional stability.

(2)

Directive 2009/138/EC sets 31 October 2012 as the date for transposition and 1 November 2012 as the date of application. Furthermore, that Directive sets 1 November 2012 as the date of repeal of the existing insurance and reinsurance Directives (3) (collectively referred to as ‘Solvency I’).

(3)

On 19 January 2011 the Commission adopted a proposal (the ‘Omnibus II proposal’) to amend, inter alia, Directive 2009/138/EC in order to take into account the new supervisory architecture for insurance, namely the setting-up of the European Supervisory Authority (European Insurance and Occupational Pensions Authority). The Omnibus II proposal also includes provisions to postpone the date for transposition and the date of application of Directive 2009/138/EC, and the date of repeal of Solvency I.

(4)

Given the complexity of the Omnibus II proposal, there is a risk that it will not have entered into force before the date for transposition and the date of application of Directive 2009/138/EC. Leaving those dates unchanged would result in Directive 2009/138/EC being implemented before the entry into force of the transitional rules and relevant adaptations provided for by the Omnibus II proposal.

(5)

In order to avoid overly burdensome legislative obligations for Member States under Directive 2009/138/EC and later under the new architecture envisaged by the Omnibus II proposal, it is therefore appropriate to postpone the date for transposition of Directive 2009/138/EC.

(6)

In order to allow for supervisors and insurance and reinsurance undertakings to prepare for the application of the new supervisory architecture, it is also appropriate to provide for a later date of application of Directive 2009/138/EC.

(7)

For reasons of legal certainty, the date of repeal of Solvency I should be postponed accordingly.

(8)

Given the short period of time before the dates laid down in Directive 2009/138/EC, this Directive should enter into force without delay,

1.

Article 309(1) is amended as follows:

2.

in the first paragraph of Article 310, the date ‘1 November 2012’ is replaced by that of ‘1 January 2014’;

3.

in the second paragraph of Article 311, the date ‘1 November 2012’ is replaced by that of ‘1 January 2014’.

(1)

Regulation (EU) No 904/2010 lays down the rules for the administrative cooperation and the fight against fraud in the field of value added tax (VAT). Articles 44 and 45 of Regulation (EU) No 904/2010 specifically concern the exchange of information relating to the special schemes for telecommunications, broadcasting or electronic services provided for in Chapter 6 of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (2). Those special schemes involve a taxable person established outside the Member State of consumption declaring the VAT due on relevant sales in the Member State of consumption via an electronic interface in the Member State of identification (one-stop shop).

(2)

Certain information relating to transactions carried out under those special schemes is to be collected and exchanged between Member States. Specifically, that relates to the exchange of identification and the collection and exchange of VAT return details, including corrections to those VAT returns, between Member States.

(3)

To ensure that information is exchanged in a uniform manner, it is necessary to adopt the technical details for such exchange, 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 relating to changes to the identification details 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 to a minimum, it is necessary to establish certain requirements for the electronic interface that facilitate submission of identification information and VAT returns by taxable persons. Member States should not be prevented from providing additional functionalities to further reduce administrative burdens.

(6)

In order to ensure that the information relating to registration into the scheme, and VAT returns rendered under the scheme, can be transmitted and processed effectively Member States should develop their electronic interface in a uniform manner. It is therefore necessary to establish the common electronic message for the transmission of that information.

(7)

It is necessary to clarify the information to be submitted in cases where no sales under the special schemes are made in a particular period in one or all Member States.

(8)

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

(9)

This Regulation should apply from the same day from which Articles 44 and 45 of Regulation (EU) No 904/2010 apply.

(10)

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

(1)

‘non-Union scheme’ means the special scheme for telecommunications services, broadcasting services or electronic 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 telecommunications services, broadcasting services or electronic 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)

‘special schemes’ means non-Union scheme and Union scheme.

(a)

it must offer the facility to save the identification details pursuant to Article 361 of Directive 2006/112/EC, or the VAT return pursuant to Articles 365 and 369g of Directive 2006/112/EC, before they are submitted;

(b)

it must allow for the taxable person 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.

(1)

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

(2)

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

(1)

On 12 August 2010, the Council adopted Decision 2010/452/CFSP (1) which continued the European Union Monitoring Mission in Georgia (‘EUMM Georgia’ or ‘the Mission’) established on 15 September 2008. That Decision expires on 14 September 2012.

(2)

On 15 May 2012, the Political and Security Committee (PSC) endorsed recommendations on the review at strategic level of the future of EUMM Georgia.

(3)

EUMM Georgia should be extended for a further period of 12 months on the basis of its current mandate.

(4)

The Mission will be conducted in the context of a situation which may deteriorate and could impede the achievement of the objectives of the Union’s external action as set out in Article 21 of the Treaty.

(5)

Decision 2010/452/CFSP should therefore be amended accordingly,

(1)

Article 7(3) is replaced by the following:

(*1)   OJ L 141, 27.5.2011, p. 17.’;"

(2)

Article 12 is replaced by the following:

(3)

in Article 14(1), the following subparagraph is added:

‘The financial reference amount intended to cover the expenditure related to the Mission between 15 September 2012 and 14 September 2013 shall be EUR 20 900 000.’;

(4)

Article 16 is replaced by the following:

(*2)  Council Decision 2009/937/EU of 1 December 2009 adopting the Council’s Rules of Procedure (OJ L 325, 11.12.2009, p. 35).’;"

(5)

Article 17 is replaced by the following:

(6)

in Article 18, the second paragraph is replaced by the following:

‘It shall expire on 14 September 2013.’.