(1)

In accordance with Article 97(2) and (3) of Regulation (EU) No 1308/2013, the Commission examined Romania's application to register the name ‘Însurăței’ and published it in the Official Journal of European Union (2).

(2)

No statement of objection has been received by the Commission under Article 98 of Regulation (EU) No 1308/2013.

(3)

In accordance with Article 99 of Regulation (EU) No 1308/2013, the name ‘Însurăței’ should be protected and entered in the register referred to in Article 104 of that Regulation.

(4)

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

(1)

As highlighted in the Commission Communication on an EU Strategic Framework on Health and Safety at Work 2014-2020 (2), it is necessary to improve the quality of statistical data collection on work-related accidents and diseases, occupational exposures and work-related ill-health. A repetition of the ad hoc module on accidents at work and work-related health problems, conducted in 1999, 2007 and 2013, should make it possible to complement data transmitted by Member States under Commission Regulation (EU) No 349/2011 (3). Moreover, a repetition of this module should provide information on occupational exposure to risk factors for physical health and mental well-being.

(2)

Commission Delegated Regulation (EU) 2016/1851 (4) specifies and describes the areas of specialised information (‘sub-modules’) which should be included in the 2020 ad hoc module on accidents at work and other work-related health problems.

(3)

The Commission should specify the technical characteristics, the filters, the codes and the deadline for the transmission of data under the ad hoc module on accidents at work and other work-related health problems.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the European Statistical System Committee,

(1)

Commission Implementing Regulation (EU) 2018/866 (2) has fixed the adjustment rate for direct payments pursuant to Regulation (EU) No 1306/2013 in respect of the calendar year 2018. This adjustment rate has been set based on the information available in the context of the 2019 Draft Budget, in particular taking into account an amount of financial discipline of EUR 468,7 million for the reserve for crises in the agricultural sector referred to in Article 25 of Regulation (EU) No 1306/2013.

(2)

While the need for financial discipline remains at EUR 468,7 million for the reserve for crises in the agricultural sector, the information available in relation to the Commission Amending Letter No 1 to the 2019 Draft Budget covering forecasts for direct payments and market related expenditure, shows nevertheless the need to adapt the rate of financial discipline set in Implementing Regulation (EU) 2018/866.

(3)

Consequently, based on the new information in possession of the Commission, it is appropriate to adapt the adjustment rate in accordance with Article 26(4) of Regulation (EU) No 1306/2013, before 1 December of the calendar year in respect of which the adjustment rate applies.

(4)

As a general rule, farmers submitting an aid application for direct payments for one calendar year (N) are paid within a fixed payment period falling within the financial year (N+1). However, Member States may make late payments to farmers beyond that payment period, within certain limits. Such late payments may be made in a subsequent financial year. When financial discipline is applied for a given calendar year, the adjustment rate should not be applied to payments for which aid applications have been submitted in calendar years other than the calendar year for which the financial discipline applies. Therefore, in order to ensure equal treatment of farmers, it is appropriate to provide that the adjustment rate is to be applied only to payments for which aid applications have been submitted in the calendar year for which the financial discipline is applied, irrespectively of when the payment to farmers is made.

(5)

Article 8(1) of Regulation (EU) No 1307/2013 of the European Parliament and of the Council (3) provides that the adjustment rate applied to direct payments determined in accordance with Article 26 of Regulation (EU) No 1306/2013 is to apply only to direct payments in excess of EUR 2 000 to be granted to farmers in the corresponding calendar year. Furthermore, Article 8(2) of Regulation (EU) No 1307/2013 provides that, as a result of the gradual introduction of direct payments, the adjustment rate is to apply to Croatia only from 1 January 2022. The adjustment rate to be determined by this Regulation should therefore not apply to payments to farmers in that Member State.

(6)

The adapted adjustment rate should be taken into account for the calculation of all payments to be granted to a farmer for an aid application submitted in respect of the calendar year 2018. For the sake of clarity, Implementing Regulation (EU) 2018/866 should therefore be repealed.

(7)

In order to ensure that the adapted adjustment rate is applicable as from the date on which the payments to farmers are to start in accordance with Regulation (EU) No 1306/2013, this Regulation should apply from 1 December 2018,

(1)

Article 1(2) shall be replaced by the following:

(2)

Article 1(4) shall be replaced by the following:

(1)

Council Directive 2006/112/EC (3) provides that Member States may apply reduced rates of value added tax (VAT) to publications on any physical means of support. However, a reduced VAT rate cannot be applied to electronically supplied publications, which have to be taxed at the standard VAT rate.

(2)

In line with the communication of the Commission of 6 May 2015 on a Digital Single Market Strategy for Europe and in order to keep abreast of technological progress in a digital economy, Member States should be enabled to align VAT rates for electronically supplied publications with lower VAT rates for publications that are supplied on physical means of support.

(3)

In its communication of 7 April 2016 on an action plan on VAT, the Commission outlined that electronically supplied publications should be able to benefit from the same preferential VAT rate treatment as publications that are supplied on physical means of support. In its recent judgment in case C-390/15 (4), the Court of Justice considered that the supply of digital publications on physical means of support and the supply of digital publications electronically amount to comparable situations. Therefore, it is appropriate to introduce the possibility for all Member States to apply a reduced VAT rate to the supply of books, newspapers and periodicals, irrespective of whether they are supplied on physical means of support or electronically. For the same reasons, it is appropriate to allow those Member States that, in accordance with Union law, currently apply VAT rates lower than the minimum laid down in Article 99 of Directive 2006/112/EC or that grant exemptions with deductibility of the VAT paid at the preceding stage to certain books, newspapers or periodicals supplied on physical means of support, to apply the same VAT treatment to such books, newspapers or periodicals when supplied electronically.

(4)

Since 1 January 2015, VAT on all electronically supplied services has been levied in the Member State where the customer is based. Given the implementation of the destination-based principle, it is no longer necessary to apply the standard rate to electronically supplied publications in order to ensure the establishment and the functioning of the internal market and to avoid distortion of competition.

(5)

In order to prevent the extensive use of reduced VAT rates on audiovisual content, Member States should be enabled to apply a reduced rate to books, newspapers and periodicals only if those publications, regardless of whether they are supplied on physical means of support or electronically, do not wholly or predominantly consist of music or video content.

(6)

Member States should maintain discretion to set VAT rates for publications and restrict the scope of reduced VAT rates, including, subject to objective justification, where digital publications offer the same reading content.

(7)

Since the objective of this Directive, namely enabling Member States to apply the same VAT rates to electronically supplied publications as the VAT rates they currently apply to publications on any physical means of support, cannot be sufficiently achieved by the Member States and can be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.

(8)

Directive 2006/112/EC should therefore be amended accordingly,

(1)

in Article 98(2), the second subparagraph is replaced by the following:

‘The reduced rates shall not apply to electronically supplied services with the exception of those falling under point (6) of Annex III.’;

(2)

in Article 99, the following paragraph is added:

(3)

in Annex III, point (6) is replaced by the following:

(1)

The Framework Agreement between the European Union and its Member States, of the one part, and Australia, of the other part (1) (the ‘Agreement’) was signed in Manila on 7 August 2017 and it has been provisionally applied in part as of 4 October 2018.

(2)

Article 56(1) of the Agreement establishes a Joint Committee, whose tasks include inter alia promoting the effective implementation of the Agreement.

(3)

Article 56(4) of the Agreement provides that the Joint Committee is to adopt its rules of procedure and that it may set up sub-committees and working groups to deal with specific issues.

(4)

The rules of procedure of the Joint Committee and the terms of reference of its sub-committees and working groups should be adopted as soon as possible, in order to ensure the effective implementation of the Agreement.

(5)

The position of the Union within the Joint Committee as regards the adoption of the rules of procedure of the Joint Committee and the adoption of the terms of reference of its sub-committees and working groups should therefore be based on the attached draft Decisions of the Joint Committee,

(1)

In accordance with the procedure laid down in Article 21(2) of Regulation (EU) 2015/323, the Commission is to present a proposal by 15 October 2018 specifying: (a) the ceiling amount of the contribution for 2020; (b) the annual amount of the contribution for 2019; (c) the amount of the first instalment of the contribution for 2019; and (d) an indicative, non-binding forecast for the expected annual amounts of contributions for the years 2021-2022.

(2)

In accordance with Article 52 of Regulation (EU) 2015/323, the European Investment Bank (EIB) sent to the Commission its updated estimates of commitments and payments under the instruments it manages.

(3)

Article 22(1) of Regulation (EU) 2015/323 provides that calls for contributions first use up the amounts provided for in previous European Development Funds (EDFs). Therefore, a call for funds under the 10th EDF for the EIB and 11th EDF for the Commission should be made.

(4)

Council Decision (EU) 2017/2171 (3) has set out the ceiling for the annual amount of the Member States' EDF contributions for 2019 at EUR 4 600 000 000 for the Commission, and at EUR 300 000 000 for the EIB,

(1)

Regulation (EU) 2018/1475 of the European Parliament and of the Council (2) lays down the legal framework of the European Solidarity Corps, which will offer opportunities for young people to engage in solidarity activities. The programme will contribute to addressing unmet societal needs and strengthening communities, while enhancing young people's personal, educational, social, civic and professional development.

(2)

Management of part of the European Solidarity Corps action involves implementing technical projects which do not entail political decision-making and which require a high level of technical and financial expertise throughout the project cycle.

(3)

The Education, Audiovisual and Culture Executive Agency (‘the Agency’) has demonstrated an effective approach to managing Union programmes. Over several years it has built up competence, skills and capacity in the management of the programmes delegated to it.

(4)

A cost-benefit analysis carried out in accordance with Article 3(1) of Regulation (EC) No 58/2003 highlighted both the quantitative and qualitative advantages of delegating the management of part of the European Solidarity Corps actions to the Agency.

(5)

In terms of the cost comparison with the ‘in-house option’, the cost-benefit analysis found it more efficient and cost-effective by a margin of 30 % in net present value terms for tasks to be managed by the Agency. The new activities envisaged for delegation to the Agency are in line with its current mandate and mission. They also represent a continuation of its existing activities such as the European Voluntary Service projects delegated to it from the Erasmus+ Programme established by Regulation (EU) No 1288/2013 of the European Parliament and of the Council (3). In addition, the European Solidarity Corps stakeholders would benefit from the Agency's accumulated experience in programme management. Conversely, an in-house arrangement would be disruptive as the activities envisaged for delegation have never been managed internally by the parent Directorates-General, which lack the capacity to manage them in-house.

(6)

Therefore, the responsibility for implementing parts of the new European Solidarity Corps action under Regulation (EU) 2018/1475 should be conferred on the Agency and Commission Implementing Decision 2013/776/EU (4) should therefore be amended accordingly.

(7)

To ensure consistent implementation over time of this Decision and of the action concerned, it is necessary to ensure that the Agency exercise its tasks linked to the implementation of this action from the date on which Regulation (EU) 2018/1475 enters into force.

(8)

The measures provided for by this Implementing Decision are in accordance with the opinion of the Committee for Executive Agencies.