(1)

Section 1 of Chapter III of Title 2 of Commission Regulation (EC) No 2535/2001 of 14 December 2001 laying down detailed rules for applying Council Regulation (EC) No 1255/1999 as regards the import arrangements for milk and milk products and opening tariff quotas (2) sets out the rules on the management of import quotas by certain third countries listed in Annex III.B to that Regulation. Those rules provide for the issuing of an import licence upon presentation of a corresponding inward-monitoring arrangement (IMA 1) certificate.

(2)

The experience as regards the management of the tariff quotas for New Zealand cheese (quota numbers 09.4514 and 09.4515) proved that an equally efficient management of those quotas could also be achieved through a system which entails less administrative burden for importers and the licences issuing bodies of the Member States. Under that system the functions of the IMA1 certificate to prove the origin and the eligibility of the goods at import are kept but the issuing of import licences is no longer subject to the presentation of that certificate. It is therefore appropriate to submit those quotas to the rules of Chapter I of Title 2 of Regulation (EC) No 2535/2001.

(3)

With the view to prevent speculation while ensuring a maximum utilisation of the tariff quotas for New Zealand cheese, licence applications should be limited to 25 % of the relevant quota available.

(4)

Taking into account the seasonality of the dairy production in New Zealand, the evolution of the prices and the time necessary to ship the products concerned to the Union, it is appropriate to provide for a third allocation round of import licences in September for the quotas referred to in Part K of Annex I and Part A of Annex III.

(5)

Regulation (EC) No 2535/2001 should therefore be amended accordingly.

(6)

In order to give sufficient time to the applicants, the competent authorities and the Member States to comply with the new rules, it is appropriate that those rules apply from the quota year 2014.

(7)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for the Common Organisation of Agricultural Markets,

(1)

in Article 5, the following point is added:

(2)

in Article 6, the first paragraph is replaced by the following:

‘Annex I sets out the tariff quotas, the duties to be applied, the maximum quantities to be imported each year, the import tariff quota periods and their division into subperiods.’;

(3)

in Article 13, paragraph 2 is replaced by the following:

(4)

in Article 14, the following paragraph 1a is inserted:

(5)

in Article 19, the following paragraph 3 is added:

(6)

in Article 34, paragraph 4 is replaced by the following:

(7)

Article 34a is replaced by the following:

(8)

in Annex I, a new Part K is added, the text of which is set out in Annex I to this Regulation;

(9)

Part A of Annex III is replaced by the text which is set out in Annex II to this Regulation;

(10)

in Part B of Annex III, the entries concerning quota numbers 09.4514 and 09.4515 are deleted.

(1)

Part A of Annex III to Commission Regulation (EC) No 826/2008 (2) stipulates that Member States must send to the Commission certain data on olive oil and table olives for the different marketing years and sets out time limits for the submission of those data. It also establishes common rules for the communication of data to the Commission by the competent authorities of the Member States.

(2)

In order to reinforce the monitoring of the market situation and having regard to the experience gained in the matter, it is necessary to simplify, specify, add or cancel some of the communication obligations of the Member States laid down in Part A of Annex III to Regulation (EC) No 826/2008.

(3)

To that end, it is necessary to add an obligation concerning the communication of data on the total amount of olive oil used and on end-of-year stocks and to cancel the obligation concerning data on table olives.

(4)

Annex III to Regulation (EC) No 826/2008 should therefore be amended accordingly.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for the Common Organisation of Agricultural Markets,

(1)

point (b) is replaced by the following:

(2)

point (c) is replaced by the following:

(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)

Commission Implementing Regulation (EU) No 36/2013 (2) opened a standing invitation to tender for the 2012/2013 marketing year for imports of sugar of CN codes 1701 14 10 and 1701 99 10 at a reduced customs duty.

(2)

In accordance with Article 6 of Implementing Regulation (EU) No 36/2013, the Commission is to decide, in the light of the tenders received in response to a partial invitation to tender, either to fix a minimum customs duty or not to fix a minimum customs duty per eight digit CN code.

(3)

On the basis of the tenders received for the first partial invitation to tender, a minimum customs duty should be fixed for sugar falling within CN codes 1701 14 10 and 1701 99 10.

(4)

In order to give a rapid signal to the market and to ensure efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union.

(5)

The Management Committee for the Common Organisation of Agricultural Markets has not delivered an opinion within the time limit set by its Chair,

(1)

In accordance with Article 3(3) of the Treaty on European Union (TEU), the Union shall establish an internal market.

(2)

Pursuant to Article 113 of the Treaty on the Functioning of the European Union (TFEU) the Council shall adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market and to avoid distortion of competition.

(3)

In 2011, the Commission took note of a debate which was ongoing at all levels on additional taxation of the financial sector. This debate originates from the desire to ensure that the financial sector fairly and substantially contributes to the costs of the crisis and that it is taxed in a fair way vis-à-vis other sectors for the future, to disincentivise excessively risky activities by financial institutions, to complement regulatory measures aimed at avoiding future crises and to generate additional revenue for general budgets or specific policy purposes.

(4)

Against this background, on 28 September 2011, the Commission adopted a proposal for a Council Directive on a common system of financial transaction tax and amending Directive 2008/7/EC (1). The main objective of that proposal was to ensure the proper functioning of the internal market and to avoid distortion of competition.

(5)

At the Council meeting of 22 June 2012, it was ascertained that there was no unanimous support for a common system of financial transaction tax (FTT) as proposed by the Commission. The European Council concluded on 29 June 2012 that the proposed Directive would not be adopted by the Council within a reasonable period. At the Council meeting of 10 July 2012, reference was made to persisting and essential differences in opinion as regards the need to establish a common system of FTT at the Union level and it was confirmed that the principle of harmonised taxation on financial transactions will not receive unanimous support within the Council in the foreseeable future.

(6)

In these circumstances, 11 Member States, namely Belgium, Germany, Estonia, Greece, Spain, France, Italy, Austria, Portugal, Slovenia and Slovakia, addressed requests to the Commission by letters received between 28 September and 23 October 2012 indicating that they wished to establish enhanced cooperation between themselves in the area of FTT. These Member States requested that the scope and objectives of the enhanced cooperation be based on the Commission proposal for a Directive of 28 September 2011. Reference was also made in particular to the need to avoid evasive actions, distortions and transfers to other jurisdictions.

(7)

The enhanced cooperation should provide the necessary legal framework for the establishment of a common system of FTT in the participating Member States and ensure that the basic features of the tax are harmonised. To the extent possible, incentives for tax arbitrage and allocation distortions between financial markets, as well as possibilities for double or non-taxation, as well as evasive actions, should thereby be avoided.

(8)

The conditions laid down in Article 20 TEU and Articles 326 and 329 TFEU are fulfilled.

(9)

It was recorded at the Council meeting on 29 June 2012 and confirmed on 10 July 2012 that the objective to adopt a common system of FTT cannot be attained within a reasonable period by the Union as a whole. Consequently, the requirement set out in Article 20(2) TEU that enhanced cooperation may be adopted only as a last resort is fulfilled.

(10)

The substantive area within which enhanced cooperation would take place, namely, the establishment of a common system of FTT within the Union, is an area covered by Article 113 TFEU and therefore by the Treaties.

(11)

Enhanced cooperation in the area of the establishment of a common system of FTT aims at ensuring the proper functioning of the internal market. At the scale of this cooperation, it avoids the coexistence of differing national regimes and thus an undue fragmentation of the market, as well as ensuing problems in the form of distortions of competition, deflections of trade between products, actors and geographical areas, and incentives for operators to avoid taxation through operations with little economic value. Such issues are of particular relevance in the area concerned, which is marked by highly mobile tax bases. Thus, it furthers the objectives of the Union, protects its interests and reinforces its integration process in accordance with Article 20(1) TEU.

(12)

The establishment of a common harmonised system of FTT is not included in the list of areas of exclusive competence of the Union set out in Article 3(1) TFEU. Since it serves the functioning of the internal market, in accordance with Article 113 TFEU, it falls under the shared competences of the Union within the meaning of Article 4 TFEU and is thus within the framework of the Union’s non-exclusive competence.

(13)

Enhanced cooperation in the area concerned complies with the Treaties and Union law, in accordance with the first paragraph of Article 326 TFEU. In line with the second paragraph of Article 326 TFEU, it will not undermine the internal market or economic, social and territorial cohesion, nor constitute a barrier to or discrimination in trade between Member States or distort competition between them.

(14)

Enhanced cooperation in the area concerned respects the competences, rights and obligations of non-participating Member States, in accordance with Article 327 TFEU. Such system would not affect the possibility for non-participating Member States to keep or introduce an FTT on the basis of non-harmonised national rules. The common system of FTT would attribute taxing rights to the participating Member States only on the basis of appropriate connecting factors.

(15)

Subject to compliance with any conditions of participation laid down in this Decision, enhanced cooperation in the area referred to therein is open at any time to all Member States willing to comply with the acts already adopted within this framework in accordance with Article 328 TFEU,

(1)

In a letter registered with the Secretariat-General of the Commission on 21 June 2012, Belgium requested authorisation to introduce a special measure derogating from Article 285 of Directive 2006/112/EC allowing Belgium to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than EUR 25 000. Through that measure, those taxable persons would be exempted from all or some of the obligations in relation to VAT referred to in Chapters 2 to 6 of Title XI of Directive 2006/112/EC.

(2)

In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 13 September 2012 of the request made by Belgium. By letter dated 17 September 2012, the Commission notified Belgium that it had all the information necessary to consider the request.

(3)

Under Article 285 of Directive 2006/112/EC, Member States, which have not made use of Article 14 of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes, structure and procedures for application of the common system of value added tax (2), may exempt taxable persons whose annual turnover is no higher than EUR 5 000. Belgium has requested that this threshold be increased to EUR 25 000.

(4)

A higher threshold for the special scheme for small enterprises is a simplification measure in that it may significantly reduce the VAT obligations of the smallest businesses. The special scheme is optional for taxable persons.

(5)

In its proposal of 29 October 2004 for a Directive amending Directive 77/388/EEC, now Directive 2006/112/EC, with a view to simplifying valued added tax obligations, the Commission included provisions aimed at allowing Member States to set the annual turnover ceiling for the VAT exemption scheme at up to EUR 100 000 or the equivalent in national currency, with the possibility of updating that amount each year. The request submitted by Belgium is in line with that proposal.

(6)

The derogating measure will have only a negligible effect on the overall amount of the tax revenue of Belgium collected at the stage of final consumption and will have no adverse impact on the Union’s own resources accruing from VAT,

(1)

By letter registered with the Secretariat-General of the Commission on 30 July 2012, Slovenia requested authorisation to introduce a special measure derogating from point 15 of Article 287 of Directive 2006/112/EC, allowing Slovenia to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than EUR 50 000.

(2)

In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 18 September 2012 of the request made by Slovenia. By letter dated 19 September 2012, the Commission notified Slovenia that it had all the information necessary to consider the request.

(3)

Under Article 287 of Directive 2006/112/EC, certain Member States which acceded to the Union after 1 January 1978 may exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of the amounts at the conversion rate on the day of their accession as specified in that provision. Slovenia has requested that its corresponding threshold, which is established at EUR 25 000 pursuant to point 15 of Article 287, be increased to EUR 50 000.

(4)

A higher threshold for the special scheme for small enterprises is a simplification measure, as it may significantly reduce the VAT obligations of small businesses. The special scheme is optional for taxable persons.

(5)

In its proposal of 29 October 2004 for a Directive amending Directive 77/388/EEC, now Directive 2006/112/EC, with a view to simplifying valued added tax obligations, the Commission included provisions aimed at allowing Member States to set the annual turnover ceiling for the VAT exemption scheme at up to EUR 100 000 or the equivalent in national currency, with the possibility of updating that amount each year. The request submitted by Slovenia is in line with that proposal.

(6)

The derogating measure will have only a negligible effect on the overall amount of the tax revenue of Slovenia collected at the stage of final consumption and will have no adverse impact on the Union’s own resources accruing from VAT,

(1)

By letter registered with the Secretariat-General of the Commission on 20 April 2012, Latvia requested authorisation to continue to apply a measure derogating from the provisions of Directive 2006/112/EC governing the person liable for the payment of the value added tax (VAT) to the tax authorities.

(2)

In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States of the request made by Latvia in letters dated 30 and 31 July 2012. By letter dated 2 August 2012, the Commission notified Latvia that it had all the information that it considered necessary for appraisal of the request.

(3)

The timber market in Latvia remains dominated by small local companies and individual suppliers. The nature of the market and the businesses involved has given rise to tax fraud which the tax authorities have found difficult to control. In order to combat that fraud, a special provision was included in Latvian VAT legislation, such that, as regards timber transactions, the person liable to pay tax is the taxable person for whom the taxable supply of goods or services is carried out. That provision derogates from Article 193 of Directive 2006/112/EC, which provides that, under the internal system, the taxable person supplying goods or services is usually liable for the payment of the tax.

(4)

The legal and factual situation which justified the application of the derogating measure under Council Implementing Decision 2009/1008/EU of 7 December 2009 authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2) has not changed and continues to exist. On the basis of information provided by Latvia, it appears that the risk level for VAT fraud in the sector remains high. Latvia should therefore be authorised to apply the derogating measure during a further limited period.

(5)

In case Latvia would consider another extension of the derogating measure beyond 2015, it should by 31 March 2015, submit a report on the application of the measure to the Commission together with its request for an extension.

(6)

The derogating measure will have no adverse impact on the Union’s own resources accruing from VAT.

(7)

Implementing Decision 2009/1008/EU should therefore be amended accordingly,

(1)

in Article 2, the date ‘31 December 2012’ is replaced by that of ‘31 December 2015’;

(2)

the following article is inserted:

(1)

By letter registered with the Secretariat-General of the Commission on 18 April 2012, Portugal requested authorisation to continue to apply a measure that was previously granted by Council Implementing Decision 2010/39/EU (2), derogating from the provisions of Directive 2006/112/EC governing the right of deduction, the person liable to pay the tax and the obligation to submit a value added tax (VAT) return.

(2)

In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 1 June 2012 of the request made by Portugal. By letter dated 6 June 2012, the Commission notified Portugal that it had all the information necessary to consider the request.

(3)

The derogating measure pursued by Portugal deviates from the provisions of Directive 2006/112/EC, as it allows for the application of a special optional scheme concerning particular firms acting in the doorstep sales business that fulfil specific conditions, where authorised by the competent tax authorities (‘authorised firms’). Those authorised firms apply a particular business model by selling their products directly to interposed resellers who, in turn, sell the same products directly to the final consumers.

(4)

The measure derogates from Article 168 of Directive 2006/112/EC, which governs a taxable person’s right to deduct VAT charged on goods and services supplied to him for the purposes of his taxed transactions, by granting authorised firms the right to deduct the VAT payable or paid by their resellers for the corresponding goods that have been supplied to those resellers.

(5)

The measure derogates from Article 193 of Directive 2006/112/EC, which governs the liability to pay the VAT, by establishing authorised firms to which the scheme applies as the person liable for the VAT borne on their resellers’ supplies of goods to final consumers.

(6)

The measure derogates from Article 250 of Directive 2006/112/EC, which governs the obligation to submit a VAT return, by transferring to authorised firms the obligation to submit a VAT return relating to the goods which they have supplied to the reseller and relating to the supply of those goods to the final consumers.

(7)

The derogating measure may only be applied to firms whose total turnover is derived from doorstep sales made by resellers acting in their own name and on their own account, provided that all products sold by the firm appear in a pre-established list of the prices applicable at the final consumption stage and the firms sell their products directly to resellers who, in turn, sell them directly to final consumers.

(8)

The derogating measure has the effect of ensuring that the VAT collected at the retail sale stage on sales of products coming from authorised firms is actually paid to the Treasury, thereby helping to prevent tax fraud. It also facilitaties the tax administration by simplifying the arrangements for collecting VAT and reducing the resellers’ obligations in relation to VAT.

(9)

According to the information provided by Portugal, the legal and factual situation which justified the application of the derogating measure has not changed and continues to exist. Portugal should therefore be authorised to apply that measure during a further period, but limited in time in order to allow for a review of the necessity and effectiveness of the derogating measure.

(10)

Where Portugal considers a further extension beyond 2015 necessary, a report on the application of the derogating measure should be submitted to the Commission together with the extension request by 31 March 2015 in order to reserve sufficient time for the Commission to examine the request and, in case the Commission would come forward with a proposal, for the Council to adopt it.

(11)

The derogating measure will have only a negligible effect on the overall amount of the tax revenue of Portugal collected at the stage of final consumption and will have no adverse impact on the Union’s own resources accruing from VAT.

(12)

Implementing Decision 2010/39/EU should therefore be amended accordingly,

(1)

In second paragraph of Article 4, the date ‘31 December 2012’ is replaced by that of ‘31 December 2015’;

(2)

The following article is inserted:

(1)

On 22 December 2009 and on 18 January 2010, the Council adopted Decisions 2009/1014/EU (1) and 2010/29/EU (2) appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2010 to 25 January 2015.

(2)

A member’s seat on the Committee of the Regions has become vacant following the end of the term of office of Mr Niclas HERBST.

(3)

An alternate member’s seat has become vacant following the end of the term of office of Mr Rolf FISCHER,

a)

as member:

and

b)

as alternate member:

(1)

On 22 December 2009 and on 18 January 2010, the Council adopted Decisions 2009/1014/EU (1) and 2010/29/EU (2) appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2010 to 25 January 2015.

(2)

Two members’ seats on the Committee of the Regions have become vacant following the end of the terms of office of Mr J.C. (Co) VERDAAS and Ms A.E. (Anne) BLIEK-DE JONG,

—

Ms Annemieke TRAAG, member of the Executive Council of the Province of Gelderland,

—

Mr A. GIJSBERTS, member of the Executive Council of the Province of Flevoland.

(1)

On 22 December 2009 and on 18 January 2010, the Council adopted Decisions 2009/1014/EU (1) and 2010/29/EU (2) appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2010 to 25 January 2015.

(2)

A member’s seat on the Committee of the Regions has become vacant following end of the term of office of Mr Uno ALDEGREN,

—

Ms Helene FRITZON, Ledamot i kommunfullmäktige, Kristianstads kommun.

(1)

On 22 December 2009 and on 18 January 2010, the Council adopted Decisions 2009/1014/EU (1) and 2010/29/EU (2) appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2010 to 25 January 2015.

(2)

Two alternate members’ seats on the Committee of the Regions have become vacant following the end of the terms of office of Mr Achill RUMPOLD and Ms Bernadette MENNEL,

—

Mr Wolfgang WALDNER, Landesrat beim Amt der Kärntner Landesregierung,

—

Dr Gabriele NUSSΒAUMER, Landtagspräsidentin.

(1)

On 22 December 2009 and on 18 January 2010, the Council adopted Decisions 2009/1014/EU (1) and 2010/29/EU (2) appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2010 to 25 January 2015.

(2)

An alternate member’s seat on the Committee of the Regions has become vacant following the appointment of Ms Dagmar MÜHLENFELD as member (3),

—

Ms Helma OROSZ, Oberbürgermeisterin der Stadt Dresden.

(1)

On 22 December 2009 and on 18 January 2010, the Council adopted Decisions 2009/1014/EU (1) and 2010/29/EU (2) appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2010 to 25 January 2015.

(2)

A member’s seat on the Committee of the Regions has become vacant following the end of the term of office of Mr Carlos CESAR.

(3)

An alternate member’s seat has become vacant following the end of the term of office of Mr André BRADFORD,

(a)

as member:

and

(b)

as alternate member:

(1)

Article 10(4) of Regulation (EC) No 1924/2006 provides for a possibility to adopt guidelines for the implementation of that Article on specific conditions for health claims.

(2)

Both national control authorities and food business operators have raised questions about the implementation of paragraphs 2 and 3 of Article 10 of Regulation (EC) No 1924/2006. In order to ensure consistency in the application of those provisions and to facilitate the work of the control authorities and ensure greater clarity and certainty for economic operators, it is appropriate to issue guidelines.

(3)

The guidelines set out in the Annex to this Decision should be taken into account by the national control authorities and food business operators. Interested parties, in particular food business operators and consumer groups, have been consulted on 12 October 2012.

(4)

The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health (2).