28.11.2014   

EN

Official Journal of the European Union

L 343/1

(1)

On 10 July 2001 the Council authorised the Presidency, assisted by the Commission, to negotiate agreements with Norway and Iceland on judicial cooperation in criminal matters on the basis of Articles 24 and 38 of the Treaty on European Union. This authorisation was amended by Council Decision of 19 December 2002. The Presidency, assisted by the Commission, negotiated an agreement on the surrender procedure between the Member States of the European Union and Iceland and Norway.

(2)

In accordance with Council Decision 2006/697/EC of 27 June 2006 (2), the Agreement between the European Union and the Republic of Iceland and the Kingdom of Norway on the surrender procedure between the Member States of the European Union and Iceland and Norway (hereinafter ‘the Agreement’) was signed on 28 June 2006, subject to its conclusion.

(3)

The Agreement has not yet been concluded. With the entry into force of the Treaty of Lisbon on 1 December 2009, the procedures to be followed by the Union in order to conclude the Agreement are governed by Article 218 of the Treaty on the Functioning of the European Union.

(4)

The Agreement should be approved.

(5)

In accordance with Article 3 of the Protocol on the Position of the United Kingdom and Ireland in respect of the Area of Freedom, Security and Justice, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, these Member States have notified their wish to take part in the adoption and application of this Decision.

(6)

In accordance with Articles 1 and 2 of the Protocol on the Position of Denmark, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, Denmark is not taking part in the adoption of this Decision and is not bound by it or subject to its application,

28.11.2014   

EN

Official Journal of the European Union

L 343/3

(1)

Council Regulation (EU) No 43/2014 (2) lays down quotas for 2014.

(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 2014.

(3)

It is therefore necessary to prohibit fishing activities for that stock,

28.11.2014   

EN

Official Journal of the European Union

L 343/5

(1)

Council Regulation (EU) No 43/2014 (2) lays down quotas for 2014.

(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 2014.

(3)

It is therefore necessary to prohibit fishing activities for that stock,

28.11.2014   

EN

Official Journal of the European Union

L 343/7

(1)

Commission Regulation (EC) No 1484/95 (3) lays down detailed rules for implementing the system of additional import duties and fixes representative prices in the poultrymeat and egg sectors and for egg albumin.

(2)

Regular monitoring of the data used to determine representative prices for poultrymeat and egg products and for egg albumin shows that the representative import prices for certain products should be amended to take account of variations in price according to origin.

(3)

Regulation (EC) No 1484/95 should be amended accordingly.

(4)

Given the need to ensure that this measure applies as soon as possible after the updated data have been made available, this Regulation should enter into force on the day of its publication,

28.11.2014   

EN

Official Journal of the European Union

L 343/9

(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,

28.11.2014   

EN

Official Journal of the European Union

L 343/11

(1)

Under Protocol No 36, the United Kingdom had the possibility to notify to the Council, by 31 May 2014, that it does not accept the powers of the Commission and of the Court of Justice, introduced by the Treaty of Lisbon, with respect to acts of the Union in the field of police cooperation and judicial cooperation in criminal matters which had been adopted before the entry into force of the Treaty of Lisbon.

(2)

By letter to the President of the Council dated 24 July 2013, the United Kingdom notified the Council that it does not accept the powers of the Commission and of the Court of Justice introduced by the Treaty of Lisbon in the field of police cooperation and judicial cooperation in criminal matters. As a consequence, the relevant acts in the field of police cooperation and judicial cooperation in criminal matters cease to apply to the United Kingdom on 1 December 2014.

(3)

The United Kingdom may notify its wish to participate in the acts which have ceased to apply to it.

(4)

The United Kingdom has indicated its intention to notify its wish to participate in some of those acts.

(5)

In accordance with the second subparagraph of Article 10(4) of Protocol No 36, the Council should, on a proposal from the Commission, determine the necessary consequential and transitional arrangements. The Council may also, on the basis of the third subparagraph of Article 10(4), determine that the United Kingdom should bear the direct financial consequences necessarily and unavoidably incurred as a result of the cessation of its participation in those acts.

(6)

Any disruption in the implementation and application of the acts which the United Kingdom has sought to rejoin should be avoided. Those acts should therefore continue to apply to the United Kingdom for a limited transitional period until the decisions of the Council and the Commission authorising the participation of the United Kingdom take effect.

(7)

As the United Kingdom has not notified the Council of its wish to participate in Council Decisions 2008/615/JHA (1) and 2008/616/JHA (2) and Council Framework Decision 2009/905/JHA (3) (hereinafter ‘the Prüm Decisions’), they will cease to apply to the United Kingdom as from 1 December 2014. As a consequence of the cessation of their application, and until such time as the United Kingdom rejoins the Prüm Decisions, it should be prevented from accessing for law enforcement purposes the Eurodac database set up under Regulation (EU) No 603/2013 of the European Parliament and of the Council (4).

(8)

However, given the practical and operational significance of the Prüm Decisions to the Union for public security, and more particularly for law enforcement and the prevention, detection and investigation of criminal offences, the United Kingdom should, in close consultation with operational partners in the United Kingdom, the Member States, the Commission, Europol and Eurojust, undertake a full business and implementation case in order to assess the merits and practical benefits of the United Kingdom rejoining the Prüm Decisions and the necessary steps for it to do so, the results of which should be published by 30 September 2015.

(9)

If the above business and implementation case is positive, the United Kingdom should decide, by 31 December 2015, on whether to notify the Council, within the following four weeks, of its wish to participate in the Prüm Decisions, in accordance with Article 10(5) of Protocol No 36. The United Kingdom has indicated that a positive vote in its Parliament is required before such decision is taken.

(10)

The rules on the financial consequences incurred as a result of the cessation of the participation of the United Kingdom in the Prüm Decisions will be provided for in Council Decision 2014/837/EU (5).

(11)

In accordance with the second subparagraph of Article 10(4) of Protocol No 36, the United Kingdom is not participating in the adoption of this Decision, but is bound by it,

28.11.2014   

EN

Official Journal of the European Union

L 343/17

(1)

Under Protocol No 36, the United Kingdom had the possiblity to notify to the Council, by 31 May 2014, that it does not accept the powers of the Commission and of the Court of Justice, introduced by the Treaty of Lisbon, with respect to acts of the Union in the field of police cooperation and judicial cooperation in criminal matters which had been adopted before the entry into force of the Treaty of Lisbon.

(2)

By letter to the President of the Council dated 24 July 2013, the United Kingdom notified the Council that it does not accept the powers of the Commission and of the Court of Justice introduced by the Treaty of Lisbon in the field of police cooperation and judicial cooperation in criminal matters. As a consequence, the relevant acts in the field of police cooperation and judicial cooperation in criminal matters cease to apply to the United Kingdom on 1 December 2014.

(3)

The United Kingdom may notify its wish to participate in the acts which have ceased to apply to it.

(4)

The United Kingdom has indicated its intention to notify its wish to participate in some of those acts.

(5)

In accordance with the second subparagraph of Article 10(4) of Protocol No 36, the Council should, on a proposal from the Commission, determine the necessary consequential and transitional arrangements. The Council may also, on the basis of the third subparagraph of Article 10(4), determine that the United Kingdom should bear the direct financial consequences necessarily and unavoidably incurred as a result of the cessation of its participation in those acts.

(6)

As the United Kingdom has not notified the Council of its wish to participate in Council Decisions 2008/615/JHA (1) and 2008/616/JHA (2) and Council Framework Decision 2009/905/JHA (3) (hereinafter ‘the Prüm Decisions’), they will cease to apply to the United Kingdom as from 1 December 2014. However, given the practical and operational significance of the Prüm Decisions to the Union for public security, and more particularly for law enforcement and the prevention, detection and investigation of criminal offences, the Council decided by Decision 2014/836/EU (4) that the United Kingdom is to undertake a full business and implementation case in order to assess the merits and practical benefits of the United Kingdom rejoining the Prüm Decisions and the necessary steps for it to do so, the results of which are to be published by 30 September 2015. If the business and implementation case is positive, the United Kingdom will decide, by 31 December 2015, whether to notify the Council, within the following four weeks, of its wish to participate in the Prüm Decisions, in accordance with Article 10(5) of Protocol No 36.

(7)

Funds from the Programme ‘Prevention of and Fight against Crime’, established by Council Decision 2007/125/JHA (5), have been allocated to the United Kingdom for two projects related to Decisions 2008/615/JHA and 2008/616/JHA, first concerning the implementation by the United Kingdom of the Prüm DNA Exchange, with a maximum co-funding of EUR 961 019 granted to the Home Office, and second concerning the Prüm Fingerprint Evaluation by the United Kingdom, with a maximum co-funding of EUR 547 836 granted to the Home Office. This amounts to a total of EUR 1 508 855.

(8)

In case the United Kingdom does not respect one of the deadlines set out in Article 2 of Decision 2014/836/EU, or decides not to participate in the Prüm Decisions, it should repay, as a direct financial consequence necessarily and unavoidably incurred as a result of the cessation of its participation in the Prüm Decisions, the sums actually paid by the Commission as a contribution from the general budget of the Union for the implementation of those Decisions.

(9)

In accordance with the third subparagraph of Article 10(4) of Protocol No 36, the United Kingdom is participating in the adoption of this Decision and is bound by it,

28.11.2014   

EN

Official Journal of the European Union

L 343/19

(1)

In accordance with Article 11(1) and (2) of the Treaty on European Union (TEU), the institutions must, by appropriate means, give citizens and representative associations the opportunity to make known and publicly exchange their views in all areas of Union action. They are also required to maintain an open, transparent and regular dialogue with representative associations and civil society. Further, in accordance with Article 2 of Protocol No 2 on the application of the principles of subsidiarity and proportionality, and with Article 11(3) of the TEU, the Commission has to consult widely before proposing legislative acts.

(2)

In accordance with Article 298 TFEU, in carrying out their missions, the institutions, bodies, offices and agencies of the Union must have the support of an open, efficient and independent European administration.

(3)

The Commission is committed to enhance transparency on contacts between its staff and organisations or self-employed individuals.

(4)

Citizens have already a right of access to documents of the institutions as provided for in Regulation (EC) No 1049/2001 of the European Parliament and of the Council (1). This Decision does not concern access to documents nor the application of Regulation (EC) No 1049/2001.

(5)

On 25 November 2014 the Commission, following the Political Guidelines of 15 July 2014 laid down by the President, adopted Decision 2014/839/EU, Euratom (2) whereby the Members of the Commission are required to make public the information on meetings held by them and members of their Cabinet with organisations or self-employed individuals on issues relating to policy-making and implementation in the Union.

(6)

The Directors-General of the Commission may have meetings with organisations or self-employed individuals for similar purposes as the meetings referred to in that Decision. It is therefore appropriate to apply similar transparency requirements for such meetings.

(7)

The Directors-General of the Commission should therefore make public information on meetings held by them with organisations or self-employed individuals on issues relating to decision-making and policy implementation in the Union.

(8)

Meetings with representatives of other Union institutions or bodies, which reflect the ordinary course of interinstitutional relations, are not covered by this Decision. Meetings with representatives of public authorities of the Member States are not covered by this Decision as those authorities pursue the general interest and contribute to the work of the Commission under the principle of sincere cooperation. In order to protect the international relations of the Union, meetings with representatives of public authorities of third countries and of international organisations are not covered by the present Decision.

(9)

In order to respect the specific character of the dialogue with the social partners, foreseen in Article 154 TFEU, as well as the specific character of the dialogue with churches and philosophical and non-confessional organisations, foreseen in Article 17(3) TFEU, meetings taking place in those contexts should not be covered by the present Decision.

(10)

In view of the specific role of political parties recognised by Article 10(4) TEU, and given that the Inter-institutional Agreement between the European Parliament and the European Commission of 16 April 2014 on the transparency register for organisations and self-employed individuals engaged in EU policy-making and policy implementation (3) provides that the register does not apply to political parties, meetings with representatives of political parties should also not be covered by this Decision.

(11)

Since in certain specific cases public information on a meeting may undermine the protection of the life, the integrity or privacy of an individual, the financial, monetary or economic policy of the Union, the market stability or sensitive commercial information, the proper conduct of court proceedings or inspections, investigations, audits or other administrative procedures, or the protection of any other important public interest recognised at Union level, the publication of such information should be withheld in such cases.

(12)

In accordance with Article 5(a) of Regulation (EC) No 45/2001 of the European Parliament and of the Council (4), the names of members of Directors-General who attend meetings with organisations or self-employed individuals can be made public; other individuals must have unambiguously given their consent.

(13)

This Decision is without prejudice to more enhanced transparency requirements or commitments resulting from Union legislation or international agreements concluded by the Union,

(a)

‘Director-General’ means Director-General or Head of Service of the Commission;

(b)

‘meeting’ means a bilateral encounter organised at the initiative of an organisation or self-employed individual or a Director-General to discuss an issue related to policy-making and implementation in the Union. Encounters taking place in the context of an administrative procedure established by the Treaties or Union acts, which falls under the direct responsibility of the Director-General, as well as encounters of a purely private or social character or spontaneous encounters are excluded from this notion;

(c)

‘organisation or self-employed individual’ means any organisation or individual, irrespective of their legal status, engaged in activities carried out with the objective of directly or indirectly influencing the formulation or implementation of policy and the decision-making processes of the institutions of the Union, irrespective of where these activities are undertaken and of the channel or medium of communication used.

This notion does not include representatives of other Union institutions or bodies, national, regional and local authorities of Member States and of third countries or international organisations. However, it covers any association or network created to represent regions or other sub-national public authorities collectively.

28.11.2014   

EN

Official Journal of the European Union

L 343/22

(1)

In accordance with Article 11(1) and (2) of the Treaty on European Union (TEU), the institutions must, by appropriate means, give citizens and representative associations the opportunity to make known and publicly exchange their views in all areas of Union action. They are also required to maintain an open, transparent and regular dialogue with representative associations and civil society. Further, in accordance with Article 2 of Protocol No 2 on the application of the principles of subsidiarity and proportionality, and with Article 11(3) TEU, the Commission has to consult widely before proposing legislative acts.

(2)

For these purposes, the Members of the Commission, and members of their Cabinets, regularly meet with organisations or self-employed individuals, in order to learn about the difficulties they are confronted with and to understand their views on Union policies and legislation.

(3)

In accordance with Article 10(3) TEU, in order to facilitate the participation of European citizens in the democratic life of the Union and to ensure that decisions are taken as openly as possible, it is important to enable citizens to know what contacts the Members of the Commission and members of their Cabinets have with organisations or self-employed individuals.

(4)

Citizens already have a right of access to documents of the institutions pursuant to Regulation (EC) No 1049/2001 of the European Parliament and of the Council (1). This Decision does not concern access to documents nor the application of Regulation (EC) No 1049/2001.

(5)

In line with the Political Guidelines of 15 July 2014 laid down by the President of the Commission, the Commission is committed to enhancing transparency in respect of contacts with stakeholders and lobbyists.

(6)

While there is no need for further measures with regard to the participation of Members of the Commission and members of their Cabinets in public events, since such information is already in the public domain, the publication of information on meetings held with organisations or self-employed individuals would further enhance the transparency of the action of the Commission.

(7)

The Members of the Commission should therefore make public information on meetings held by them or by members of their Cabinets with organisations or self-employed individuals on issues relating to decision-making and policy implementation in the Union.

(8)

Meetings with representatives of other Union institutions or bodies, which reflect the ordinary course of interinstitutional relations, are not covered by this Decision. Meetings with representatives of public authorities of the Member States are not covered by this Decision as those authorities pursue the general interest and contribute to the work of the Commission under the principle of sincere cooperation. In order to protect the international relations of the Union, meetings with representatives of public authorities of third countries and of international organisations are not covered by this Decision. This Decision is not applicable to the High Representative for Foreign Affairs and Security Policy/Vice-President of the Commission for the meetings she holds in her capacity as High Representative.

(9)

In order to respect the specific character of the dialogue with the social partners, provided for in Article 154 of the Treaty on the Functioning of the European Union (TFEU), as well as the specific character of the dialogue with churches and philosophical and non-confessional organisations, provided for in Article 17(3) TFEU, meetings taking place in those contexts should not be covered by this Decision.

(10)

In view of the specific role of political parties recognised by Article 10(4) TEU, and given that the Inter-institutional agreement between the European Parliament and the European Commission of 16 April 2014 on the transparency register for organisations and self-employed individuals engaged in EU policy-making and policy implementation (2) provides that the register does not apply to political parties, meetings with representatives of political parties should also not be covered by this Decision.

(11)

Since in certain specific cases the publication of information on meetings may undermine the protection of the life, the integrity or privacy of an individual, the financial, monetary or economic policy of the Union, the market stability or sensitive commercial information, the proper conduct of court proceedings or inspections, investigations, audits or other administrative procedures; or the protection of any other important public interest recognised at Union level, the publication of such information should be withheld in such cases.

(12)

In accordance with Article 5(a) of Regulation (EC) No 45/2001 of the European Parliament and of the Council (3), the names of Members of the Commission as well as of members of the Cabinets who attend meetings with organisations or self-employed individuals can be made public; other individuals must have unambiguously given their consent.

(13)

This Decision is without prejudice to more enhanced transparency requirements or commitments resulting from Union legislation or international agreements concluded by the Union,

(a)

‘meeting’ means a bilateral encounter organised at the initiative of an organisation or self-employed individual or a Member of the Commission and/or a member of his/her Cabinet to discuss an issue related to policy-making and implementation in the Union. Encounters taking place in the context of an administrative procedure established by the Treaties or Union acts, which falls under the direct responsibility of the Member of the Commission, as well as encounters of a purely private or social character or spontaneous encounters are excluded from this notion;

(b)

‘organisation or self-employed individual’ means any organisation or individual, irrespective of their legal status, engaged in activities carried out with the objective of directly or indirectly influencing the formulation or implementation of policy and the decision-making processes of the institutions of the Union, irrespective of where these activities are undertaken and of the channel or medium of communication used.

This notion does not include representatives of other Union institutions or bodies, national, regional and local authorities of Member States and of third countries or international organisations. However, it covers any association or network created to represent regions or other sub-national public authorities collectively.

28.11.2014   

EN

Official Journal of the European Union

L 343/25

(1)

Under Article 371 of Council Directive 2006/112/EC (2), Belgium may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Belgium requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 9 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Belgium has shown that the historical percentage has remained stable over time. Belgium should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)

It is therefore appropriate to amend Commission Decision 90/177/Euratom, EEC (4) accordingly,

28.11.2014   

EN

Official Journal of the European Union

L 343/27

(1)

Under Article 377 of Council Directive 2006/112/EC (2), Portugal may continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, in accordance with the conditions applying in that Member State on 1 January 1989; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 10 April 2014 to the letter of 19 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Portugal requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Portugal has shown that the historical percentage has remained stable over time. Portugal should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

(3)

Portugal has requested authorisation from the Commission to use ESA 2010 National Accounts data from 2011 to calculate the weighted average rate of VAT for the financial year 2014. The latest available ESA 95 National Accounts data with the necessary level of disaggregation is from year 2010, whereas ESA 2010 National Accounts data with the necessary disaggregation will be available from year 2011 by the time Portugal has to submit its statement of the VAT own resources base for the financial year 2014. Portugal should therefore be authorised to use ESA 2010 National Accounts data from year 2011 for the purpose of calculating the weighted average rate of VAT for financial year 2014.

(4)

Under Article 10(2) of Regulation (EU) No 549/2013 of the European Parliament and of the Council (4) (ESA 2010), Member States may, for the purpose of determination of the VAT-based own resource, use data based on the ESA 2010 while Council Decision 2007/436/EC, Euratom (5) remains in force, where the required detailed ESA 95 data are not available.

(5)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(6)

It is therefore appropriate to amend Commission Implementing Decision 2013/749/EU, Euratom (6) accordingly,

(1)

the title is replaced by the following:

;

(2)

Article 1 is replaced by the following:

‘Article 1

For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, Portugal is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:

(3)

the following Article 1a is inserted:

‘Article 1a

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Portugal is authorised to use 0,03 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.’

(4)

Article 2 is replaced by the following:

‘Article 2

For the purposes of the breakdown of transactions by statistical category, Portugal is authorised to use data taken from the ESA 2010 national accounts relating to 2011 in order to calculate the VAT own resources base for the financial year 2014.’

28.11.2014   

EN

Official Journal of the European Union

L 343/29

(1)

Under Article 386 of Council Directive 2006/112/EC (2), Hungary may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Hungary requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Hungary has shown that the historical percentage has remained stable over time. Hungary should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)

It is therefore appropriate to amend Commission Decision 2005/818/EC, Euratom (4) accordingly,

28.11.2014   

EN

Official Journal of the European Union

L 343/31

(1)

Under Article 371 of Council Directive 2006/112/EC (2), the United Kingdom may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 22 April to the letter of 4 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), the United Kingdom requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 7 and 9 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. The United Kingdom has shown that the historical percentage has remained stable over time. The United Kingdom should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)

It is therefore appropriate to amend Commission Implementing Decision 2013/747/EU, Euratom (4) accordingly,

(1)

Article 1 is replaced by the following:

‘Article 1

For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:

(2)

after Article 1 the following Articles 1a and 1b are inserted:

‘Article 1a

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,01 % of the intermediate base in respect of transactions referred to in point 7 of Annex X, Part B, (hospitals) to Directive 2006/112/EC.

Article 1b

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.’

(3)

Article 2 is deleted.

28.11.2014   

EN

Official Journal of the European Union

L 343/33

(1)

Under Article 387 of Council Directive 2006/112/EC (2), Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 8 and 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 29 April 2014 to the letter of 4 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Malta has requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 8 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Malta has shown that the historical percentage has remained stable over time. Malta should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time,

28.11.2014   

EN

Official Journal of the European Union

L 343/35

(1)

Under Article 384 of Council Directive 2006/112/EC (2), Latvia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 2 and 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 30 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Latvia requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 2 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Latvia has shown that the historical percentage has remained stable over time. Latvia should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)

It is therefore appropriate to amend Commission Decision 2005/817/EC, Euratom (4) accordingly,

28.11.2014   

EN

Official Journal of the European Union

L 343/37

(1)

Under Article 385 of Council Directive 2006/112/EC (2), Lithuania may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Lithuania requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Lithuania has shown that the historical percentage has remained stable over time. Lithuania should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)

It is therefore appropriate to amend Commission Decision 2005/819/EC, Euratom (4) accordingly,

28.11.2014   

EN

Official Journal of the European Union

L 343/39

(1)

Under Article 371 of Council Directive 2006/112/EC (2), France may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 30 April 2014 to the letter of 26 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), France requested an authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 2 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. France has shown that the historical percentage has remained stable over time. France should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)

It is therefore appropriate to amend Commission Decision 90/176/Euratom EEC (4) accordingly,

28.11.2014   

EN

Official Journal of the European Union

L 343/41

(1)

For the purposes of the breakdown of transactions by statistical category provided for in Article 4(4) of Regulation (EEC, Euratom) No 1553/89, Bulgaria is now able to use the national accounts relating to the last year but one before the financial year for which the VAT resources base is to be calculated. Bulgaria no longer needs to be authorised to use national accounts for years earlier than the last year but one for financial years after 2013. Article 1 should therefore be limited in time to 31 December 2013.

(2)

Under Article 390a of Council Directive 2006/112/EC (2), Bulgaria may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers as referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 31 December 2006; those transactions must be taken into account for the determination of the VAT own resources base.

(3)

Bulgaria has requested authorisation from the Commission to use certain approximate estimates for the calculation of the VAT own resources base since it is unable to make the precise calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC. Such calculation is likely to involve an unjustified administrative burden in relation to the effect of those transactions on Bulgaria's total VAT own resources base. Bulgaria is able to make a calculation using approximate estimates for that category of transactions. Bulgaria should therefore be authorised to calculate the VAT own resources base using approximate estimates.

(4)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(5)

It is therefore appropriate to amend Commission Decision 2010/4/EU,Euratom (3) accordingly,

(1)

Articles 1 and 2 are replaced by the following:

‘Article 1

In order to perform breakdown by rate referred to in Article 4(4) of Regulation (EEC, Euratom) No 1553/89, Bulgaria is authorised from 1 January 2009 to 31 December 2013 to use figures obtained from the national accounts for the last year but two or the last year but three before the financial year for which the VAT own resources base has to be calculated.

Article 2

For the purpose of calculating the VAT own resources base from 1 January 2009 to 31 December 2018, Bulgaria is authorised to use approximate estimates in respect of international passenger transport as referred to in point 10 of Annex X, part B to Directive 2006/112/EC.’

(2)

Article 3 is deleted.

28.11.2014   

EN

Official Journal of the European Union

L 343/43

(1)

Under Article 284 of Council Directive 2006/112/EC (2), Germany may continue to give graduated tax relief if it had exercised the option under Article 14 of Council Directive 67/228/EEC (3); those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its letter of 29 April 2014 (4), Germany requested to remove the authorisation related to graduated tax relief because it no longer gives graduated tax relief to small enterprises.

(3)

It is therefore appropriate to amend Commission Decision 90/179/Euratom, EEC (5) accordingly,

28.11.2014   

EN

Official Journal of the European Union

L 343/44

(1)

Under Article 371 of Council Directive 2006/112/EC (2), Ireland may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its letter of 28 April 2014 (3), Ireland requested an extension to the authorisation from the Commission to use certain approximate estimates for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC until and including the financial year 2018. Ireland should be authorised to continue to calculate the VAT own resources base using certain approximate estimates.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)

It is therefore appropriate to amend Commission Decision 2010/5/EU, Euratom (4) accordingly,

28.11.2014   

EN

Official Journal of the European Union

L 343/46

(1)

Under Article 380 of Council Directive 2006/112/EC (2), Sweden may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 1, 9 and 10 of Annex X, Part B of that Directive, for as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 30 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Sweden requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 1, 9 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Sweden has shown that the historical percentage has remained stable over time. Sweden should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)

It is therefore appropriate to amend Commission Decision 96/565/Euratom,EC (4) accordingly,

28.11.2014   

EN

Official Journal of the European Union

L 343/48

(1)

Under Article 390 of Council Directive 2006/112/EC (2), Slovakia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

(2)

In its response of 27 August 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections, Slovakia requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Slovakia has shown that the historical percentage has remained stable over time. Slovakia should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)

It is therefore appropriate to amend Commission Decision 2005/820/EC, Euratom (3) accordingly,