(1)

The Union has exclusive competence in respect of monetary and exchange rate matters for the Member States whose currency is the euro. When the Treaties confer on the Union exclusive competence in a specific area, only the Union may legislate and adopt legally binding acts, the Member States being able to do so themselves only if so empowered by the Union.

(2)

In accordance with Article 219(3) of the Treaty on the Functioning of the European Union, the Council is to determine the appropriate arrangements for the negotiation and for the conclusion of agreements concerning monetary or foreign exchange regime matters.

(3)

Before the introduction of the euro, France had concluded agreements concerning exchange rate matters with the West African Economic and Monetary Union (Union économique et monétaire ouest-africaine, ‘UEMOA’), the Economic and Monetary Community of Central Africa (Communauté économique et monétaire de l’Afrique Centrale, ‘CEMAC’) and the Comores, which were intended to guarantee the convertibility of the CFA franc and the Comorian franc into the French franc at a fixed parity (2). Upon the substitution of the French franc by the euro on 1 January 1999, the Council authorised France to continue such agreements in force at that date (‘present agreements’) pursuant to the framework laid down in Decision 98/683/EC (3).

(4)

Articles 4 and 5 of Decision 98/683/EC lay down different procedures concerning the negotiation and modification of the present agreements depending on whether or not the nature or scope of those agreements is to be changed.

(5)

France and the UEMOA States are in the process of replacing the present agreement between them of 4 December 1973 by a new cooperation agreement concerning exchange rate matters. That new cooperation agreement was signed on 21 December 2019 and is accompanied by a new guarantee agreement to be concluded with the Central Bank of the UEMOA States. On 22 May 2020 the French Government put forward a bill to the French National Assembly to ratify the new cooperation agreement.

(6)

The replacement of present agreements concerning exchange rate matters between France and the UEMOA, the CEMAC and the Comores is not covered by the scope of Articles 4 and 5 of Decision 98/683/EC. This is the case even though the nature and scope of such new cooperation agreements remain unchanged, namely to ensure a convertibility between the euro and the currencies of the UEMOA, the CEMAC and the Comores at a fixed parity supported by a budgetary commitment from France.

(7)

France should be empowered to replace the present agreements with the UEMOA, the CEMAC and the Comores. In accordance with Decision 98/683/EC, the different procedures should continue to apply depending on whether or not the replacement affects the nature or scope of those agreements. In relation to both procedures it will be necessary to involve the competent Union bodies in accordance with the existing information sharing and approval regime, as the case may be, before replacing the present agreements with new cooperation agreements.

(8)

Decision 98/683/EC should therefore be amended accordingly,

(1)

the title is replaced by the following:

‘Council Decision 98/683/EC of 23 November 1998 concerning exchange rate matters relating to the currencies of the UEMOA, the CEMAC and the Comores’;

(2)

Articles 3 to 5 are replaced by the following:

(1)

Pursuant to point (8) of Article 287 of Directive 2006/112/EC, Estonia is able to exempt from value added tax (‘VAT’) taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 16 000 at the conversion rate on the day of its accession.

(2)

By means of Council Implementing Decision (EU) 2017/563 (2), Estonia was authorised to introduce a special measure derogating from point (8) of Article 287 of Directive 2006/112/EC (the ‘derogating measure’) to exempt from VAT taxable persons whose annual turnover is no higher than EUR 40 000. Estonia was authorised to apply the derogating measure from 1 January 2018 until 31 December 2020, or until the entry into force of a directive amending Articles 281 to 294 of Directive 2006/112/EC, whichever date is earlier.

(3)

On 18 February 2020 the Council adopted Directive (EU) 2020/285 (3), amending Articles 281 to 294 of Directive 2006/112/EC as regards the special scheme for small enterprises and laying down new rules for small enterprises, including fixing the maximum threshold of Member State annual turnover at EUR 85 000 or the equivalent in national currency.

(4)

By letter registered with the Commission on 9 October 2020, Estonia requested authorisation to continue applying the derogating measure until 31 December 2024.

(5)

By letter dated 15 October 2020, the Commission informed the other Member States, in accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, of the request made by Estonia. By letter dated 19 October 2020, the Commission notified Estonia that it had all the information it considered necessary for appraisal of the request.

(6)

The derogating measure is in line with the objectives of the Commission communication of 25 June 2008 entitled ‘“Think Small First” – a “Small Business Act” for Europe’.

(7)

Based on the information provided by Estonia, the derogating measure will only have a negligible impact on the overall amount of tax revenue of Estonia collected at the stage of final consumption. Taxable persons will still be able to opt for the normal VAT arrangements in accordance with Article 290 of Directive 2006/112/EC.

(8)

The derogating measure will not adversely affect the Union’s own resources accruing from VAT because Estonia will carry out a compensation calculation in accordance with Article 6 of Council Regulation (EEC, Euratom) No 1553/89 (4).

(9)

Given the potential positive impact of the derogating measure in simplifying VAT obligations by reducing the administrative burden and costs for small businesses, Estonia should be authorised to continue applying the derogating measure for a further period.

(10)

The authorisation to apply the derogating measure should be limited in time. The time limit should be sufficient to allow the effectiveness and appropriateness of the threshold to be evaluated. Moreover, Directive (EU) 2020/285 requires Member States to adopt and publish, by 31 December 2024, the laws, regulations and administrative provisions necessary to comply with Article 1 of that Directive, and apply those provisions from 1 January 2025. It is therefore appropriate to authorise Estonia to apply the derogating measure until 31 December 2024.

(11)

In order to avoid disruptive effects, Estonia should be allowed to apply the derogating measure without interruption. The authorisation requested should therefore be granted with effect from 1 January 2021, in order to follow seamlessly on from the previous arrangement authorised by Implementing Decision (EU) 2017/563.

(12)

Implementing Decision (EU) 2017/563 should therefore be amended accordingly,

(1)

By means of Council Implementing Decision (EU) 2016/2266 (2), the Netherlands was authorised, in accordance with Article 19 of Directive 2003/96/EC, to apply a reduced rate of taxation to electricity supplied to charging stations directly used for charging electric vehicles until 31 December 2020.

(2)

On 30 March 2020 the Netherlands requested authorisation to continue to apply a reduced rate of taxation to electricity supplied to charging stations for electric vehicles for the period from 1 January 2021 to 1 January 2025. At the request of the Commission, the Netherlands provided additional information in support of its application on 20 November 2020.

(3)

The reduced rate of taxation is intended to further promote the use of electric vehicles by reducing the costs for the electricity used to propel such vehicles.

(4)

The use of electric vehicles does not involve the emission of air pollutants originating from the combustion of petrol and diesel or other fossil fuels and therefore contributes to the improvement of air quality in cities. Furthermore, the use of electric vehicles can reduce CO2 emissions, particularly where the electricity used is produced from renewable energy sources. The application of a reduced rate of taxation on electricity supplied to charging stations for electric vehicles is therefore expected to contribute to the environmental, health and climate policy objectives of the Union.

(5)

The Netherlands highlighted that the reduced rate of taxation would apply to the supply of electricity to charging stations for electric vehicles with a direct connection to the electric grid, including public charging stations and some private or corporate charging stations.

(6)

The Netherlands requested that the reduced rate of taxation on electricity apply only to charging stations where the electricity is used to charge an electric vehicle directly and that it not apply to electricity that is provided through the exchange of batteries.

(7)

A reduced rate of taxation on electricity supplied to electric vehicles through charging stations will improve the business case for publicly accessible charging stations in the Netherlands, which will make the use of electric cars more attractive and result in an improvement in air quality.

(8)

Considering the relatively limited number of electric vehicles and the fact that the level of taxation on electricity supplied to electric vehicles through charging stations that are for business use will be above the minimum level of taxation laid down in Article 10 of Directive 2003/96/EC, the reduced taxation rate is unlikely to lead to distortions in competition during the period for which the authorisation is requested and will thus not negatively affect the proper functioning of the internal market.

(9)

The level of taxation on electricity supplied to electric vehicles through charging stations that are not for business use will be above the minimum level of taxation for non-business use laid down in Article 10 of Directive 2003/96/EC.

(10)

Each authorisation granted under Article 19(1) of Directive 2003/96/EC is to be strictly limited in time. In order to ensure that the authorisation period is sufficiently long so as not to discourage the relevant economic operators from making the necessary investments, it is appropriate to grant the authorisation for the period requested. However, the authorisation should cease to apply from the date of application of any general provisions on tax advantages for electricity supplied to electric vehicles adopted by the Council under Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union in the event that such provisions become applicable before 1 January 2025.

(11)

In order to avoid a potential increase in the administrative burden for distributors and redistributors of electricity resulting from changes to the applicable tax rates, the Netherlands should be able to apply the reduced rate of taxation to electricity supplied to electric vehicles without interruption. The authorisation requested should therefore be granted with effect from 1 January 2021, in order to follow seamlessly on from the previous arrangement authorised by Implementing Decision (EU) 2016/2266.

(12)

This Decision is without prejudice to the application of Union rules regarding State aid,

(1)

Regulation (EU) 2020/1042 lays down temporary measures in relation to the European citizens’ initiative to address the challenges that organisers of citizens’ initiatives, national administrations and the Union institutions were faced with after the World Health Organization announced in March 2020 that the COVID-19 outbreak had become a worldwide pandemic. In the months following that announcement, Member States adopted restrictive measures to combat the public health crisis. As a result, public life came to a standstill in almost all Member States. Regulation (EU) 2020/1042 therefore extended certain time limits laid down in Regulation (EU) 2019/788.

(2)

Regulation (EU) 2020/1042 empowers the Commission to further extend the collection periods by three months in respect of initiatives for which the collection period is ongoing at the moment of a new outbreak of COVID-19 in certain circumstances. The conditions for any further extension are similar to those that led to the initial extension after the COVID-19 outbreak in March 2020, namely that at least a quarter of Member States or a number of Member States representing more than 35 % of the Union population apply measures in response to the COVID-19 pandemic, which substantially hamper the ability of organisers to collect statements of support in paper form and to inform the public of their ongoing initiatives.

(3)

Since the adoption of Regulation (EU) 2020/1042 in July 2020, the Commission has been closely monitoring the situation in the Member States.

(4)

On 17 December 2020, the Commission granted a further three-month extension to initiatives that were in the process of collecting statements of support on 1 November 2020 (3), following its assessment, that the conditions for granting such an extension under Regulation (EU) 2020/1042 were fulfilled. A proportionate extension was granted to initiatives that started their collection period between 1 November and 17 December 2020.

(5)

Since 1 November 2020, the pandemic situation caused by COVID-19 in several Member States has not significantly changed. By the end of January 2021, a substantial number of Member States still had measures in place restricting the free circulation of citizens within their territory in order to stop or slow down the transmission of COVID-19. 5 Member States reported that on 1 February 2021 they were applying national confinement measures, which prohibit or substantially restrict the freedom of citizens to move around freely within their territory, while 11 Member States reported that they were applying local confinement measures. Those confinement measures have been combined with additional measures with similar restrictive effects on public life in their territory or at least substantial parts of it, including restrictions on the accessibility of public spaces, the closure or limited opening of shops, restaurants and pubs, severe capacity restrictions on public and private gatherings and meetings and the imposition of curfews. The combination of those measures substantially affects organisers’ ability to gather statements of support in paper form and to inform the public about their ongoing initiatives. Based on the information currently available, those measures, or measures with a similar effect, are likely to remain in place for a period of at least three months.

(6)

The Member States concerned represent at least one quarter of Member States, and more than 35 % of the Union population.

(7)

For those reasons, it can be concluded that the conditions for granting an extension of the collection periods are fulfilled in respect of initiatives for which the collection period was ongoing on 1 February 2021. Those collection periods should therefore be extended by three months.

(8)

For initiatives for which the collection period started between 1 February 2021 and the date of adoption of this Decision, the collection period should be extended until 1 May 2022.

(9)

As regards initiatives for which the collection period ended between 1 February 2021 and the date of adoption of this Decision, this Decision should apply retroactively,

—

the initiative entitled ‘The fast, fair and effective solution to climate change’: 6 May 2021;

—

the initiative entitled ‘Cohesion policy for the equality of the regions and sustainability of the regional cultures’: 7 May 2021;

—

the initiative entitled ‘Ending the aviation fuel tax exemption in Europe’: 10 May 2021;

—

the initiative entitled ‘A price for carbon to fight climate change’: 22 July 2021;

—

the initiative entitled ‘Grow scientific progress: crops matter!’: 25 July 2021;

—

the initiative entitled ‘Stop corruption in Europe at its root, by cutting off funds to countries with inefficient judiciary after deadline’: 12 September 2021;

—

the initiative entitled ‘Actions on Climate Emergency’: 23 September 2021;

—

the initiative entitled ‘Save Bees and farmers! Towards a bee-friendly agriculture for a healthy environment’: 30 September 2021;

—

the initiative entitled ‘Stop Finning – Stop the trade’: 31 January 2022;

—

the initiative entitled ‘VOTERS WITHOUT BORDERS, Full Political Rights for EU Citizens’: 11 March 2022;

—

the initiative entitled ‘Start Unconditional Basic Incomes (UBI) throughout the EU’: 25 March 2022;

—

the initiative entitled ‘Libertà di condividere’: 1 May 2022;

—

the initiative entitled ‘Right to Cure’: 1 May 2022;

—

the initiative entitled ‘Civil society initiative for a ban on biometric mass surveillance practices’: 1 May 2022.

—

the group of organisers of the initiative entitled ‘The fast, fair and effective solution to climate change’;

—

the group of organisers of the initiative entitled ‘Cohesion policy for the equality of the regions and sustainability of the regional cultures’;

—

the group of organisers of the initiative entitled ‘Ending the aviation fuel tax exemption in Europe’;

—

the group of organisers of the initiative entitled ‘A price for carbon to fight climate change’;

—

the group of organisers of the initiative entitled ‘Grow scientific progress: crops matter!’;

—

the group of organisers of the initiative entitled ‘Stop corruption in Europe at its root, by cutting off funds to countries with inefficient judiciary after deadline’;

—

the group of organisers of the initiative entitled ‘Actions on Climate Emergency’;

—

the group of organisers of the initiative entitled ‘Save Bees and farmers! Towards a bee-friendly agriculture for a healthy environment’;

—

the group of organisers of the initiative entitled ‘Stop Finning – Stop the trade’;

—

the group of organisers of the initiative entitled ‘VOTERS WITHOUT BORDERS, Full Political Rights for EU Citizens’;

—

the group of organisers of the initiative entitled ‘Start Unconditional Basic Incomes (UBI) throughout the EU’;

—

the group of organisers of the initiative entitled ‘Libertà di condividere’;

—

the group of organisers of the initiative entitled ‘Right to Cure’;

—

the group of organisers of the initiative entitled ‘Civil society initiative for a ban on biometric mass surveillance practices’.

(1)

Batrachochytrium salamandrivorans (Bsal) is a pathogen fungus of salamanders which affects kept and wild salamander populations, and can cause significant morbidity and mortality in those populations. Bsal is lethal to certain species of salamanders, while other species are fully or partly resistant to it, but may carry Bsal on their skin and act as a reservoir and source of infection for other species of salamanders or contamination for their environment.

(2)

Infection with Bsal has been occurring in Belgium, Germany, the Netherlands, the United Kingdom, and in Spain, both in kept and in wild populations of salamanders according to data collected in the context of, and subsequent to, the European project ‘Mitigating a new infectious disease in salamanders to counteract the loss of European biodiversity’  (2). Bsal is thought to have originated in East Asia and to be widespread there, being endemic at least in Japan, Thailand and Vietnam. At the same time, there is a lack of information on its distribution in other parts of the Union and globally. Trade in infected or carrier salamanders contributes to the spread of Bsal and the disease represents an important risk for biodiversity in the areas it colonises.

(3)

Commission Implementing Decision (EU) 2018/320 (3) as amended by Commission Implementing Decision (EU) 2019/1998 (4), lays down the animal health protection measures for intra-Union trade in consignments of salamanders and the introduction of such consignments into the Union. Implementing Decision (EU) 2018/320 was adopted on the basis of a Scientific Opinion of the European Food Safety Authority of 25 October 2017 (5) (‘EFSA Opinion’), and the Scientific and Technical Assistance of the European Food Safety Authority of 21 February 2017 (6) (‘EFSA Scientific and Technical Assistance’). That Decision applies until 20 April 2021.

(4)

The EFSA Opinion and the EFSA Technical Assistance and more recent scientific publications (7) also have highlighted many gaps and uncertainties in the state of knowledge as regards many aspects of the nature of Bsal. International trade standards of the World Organisation of the Animal Health (OIE) are not yet fully developed as regards the methods of diagnostics for Bsal and have not been reviewed as regards recommendations for international trade in salamanders.

(5)

Bsal is listed in Annex II to Regulation (EU) 2016/429, and accordingly falls within the definition of a listed disease for the purposes of Regulation (EU) 2016/429. Bsal also falls within the definition of a category D disease, as laid down in Commission Implementing Regulation (EU) 2018/1882 (8) for animals of the Order Caudata, which includes salamanders. However, Union rules concerning movements within the Union and the entry into Union of consignments of terrestrial animals and aquatic animals laid in Commission delegated and implementing acts adopted pursuant to Regulation (EU) 2016/429 do not apply to Caudata, as Caudata fall within the definition of ‘other animals’ in that Regulation. Given the current lack of knowledge as regards many aspects of the nature of Bsal as well as the absence of any appropriate international guidelines and recommendations as regards trade in those animals, Commission delegated and implementing acts have not yet been adopted for Caudata, whilst they have been adopted for terrestrial and aquatic animals.

(6)

The Commission has reviewed the animal health situation as regards Bsal in the Union and the animal health protection measures provided for in Implementing Decision (EU) 2018/320 with the competent authorities of the Member States. As the measures laid down in Implementing Decision (EU) 2018/320 have been considered appropriate, the Member States have not taken any additional trade measures to combat Bsal. Although outbreaks of Bsal seem to be currently limited to certain regions of certain Member States, the further spread of Bsal by intra-Union trade represents a significant risk.

(7)

Accordingly, it is appropriate that emergency measures be adopted at Union level to prevent the spread of Bsal and to avoid unjustified disruptions in trade in salamanders. Taking into account the effectiveness of the measures laid down in Implementing Decision (EU) 2018/320, it is appropriate to adopt similar measures on movements within the Union and on the entry into the Union of consignments of salamanders as from 21 April 2021 for a limited period of time pending the adoption of more permanent animal health measures, as is the case for diseases affecting terrestrial and aquatic animals.

(8)

Bsal may be transmitted between salamander species native to different regions and cross-contamination may take place in various establishments run by operators who keep and exchange salamanders. This increases the risk of the transmission of Bsal by traded salamanders irrespective of the health status of their place of origin and their health situation in the wild. Therefore, consignments of salamanders destined for movements between Member States or for the entry into the Union should be subject to measures which mitigate that risk. However, these measures should not apply to the non-commercial movements of pet salamanders, as such non-commercial movements are covered by the rules laid down in Regulation (EU) No 576/2013 of the European Parliament and of the Council (9). Those non-commercial movements concern, and are limited to, animals under the care of, and accompanying their owners or authorised persons and do not involve the transfer of ownership. Therefore non-commercial movements of pet salamanders represent a negligible risk for the spread of Bsal either to traded salamanders or to salamanders living in the wild.

(9)

Salamanders which are exchanged only between confined establishments approved by the competent authority in accordance with Regulation (EU) 2016/429 should not be subjected to quarantine or testing as the biosecurity measures in place in those confined establishments are appropriate to mitigate the risk of the spread of Bsal.

(10)

Consignments of salamanders which have entered into the Union and have already undergone quarantine with testing with negative results, or which have received satisfactory treatment in the Union in an appropriate establishment after their entry into the Union, should not be subjected to repeated quarantine or testing, if they are intended to be moved to another Member State, provided that they were kept isolated from salamanders of a different health status.

(11)

There is a lack of information on the technical capabilities of veterinary services and laboratories around the world to test for Bsal, while various bodies in the European Union are in the forefront of progress on the diagnosis and treatment of Bsal. It is therefore appropriate that consignments of salamanders entering the Union should be quarantined in an appropriate establishment, and tested and treated after their entry into the Union.

(12)

Third countries and territories approved for the issuing of animal health certificates for the entry into the Union of consignments of salamanders should be limited to those that are members of the OIE and which are thereby obliged to observe the international standards for issuing animal health certificates.

(13)

Treatments should be specified and in line with the protocols already described in peer-reviewed scientific literature as highlighted by the EFSA Scientific and Technical assistance, or with comparable ones.

(14)

Consignments of salamanders should only be authorised to enter into the Union by the competent authority of the border control post of arrival into the Union, if that authority receives an attestation by the natural or legal person responsible for the establishment of destination confirming that the consignments will be accepted.

(15)

The emergency measures provided for by this Decision should apply from the date of application of Regulation (EU) 2016/429 and should be reviewed taking into account the gravity of the epidemiological situation due to new developments and annual reporting by the competent authorities of the Member States.

(16)

The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed,

(a)

‘salamanders’ means all amphibians of the Order of Caudata;

(b)

‘Bsal’ means an infection with Batrachochytrium salamandrivorans (Kingdom Fungi, Phylum Chytridiomycota, Order Rhizophydiales);

(c)

‘appropriate establishment’ means premises:

(d)

‘appropriate diagnostic test’ means a real-time quantitative polymerase chain reaction (qPCR) assay containing species-specific STerF and STerR primers amplifying a 119 nucleotide long fragment of Bsal DNA.

(a)

the salamanders must come from a population where there are:

(b)

the salamanders must not show any clinical signs or symptoms of Bsal, in particular they must show no skin lesions or ulcers at the time of examination by the official veterinarian; that examination must be carried out within a period of 48 hours prior to the time of dispatch of the consignment to the Member State of destination;

(c)

the consignment must consist of salamanders which comply with at least one of the following sets of requirements:

(d)

the consignments must be accompanied by an animal health certificate which is drawn up in accordance with the model animal health certificate set out in Part A of Annex I.

(a)

they must come from a third country or territory of origin which is a member of the World Organisation for Animal Health (OIE);

(b)

the salamanders in the consignment must not show any clinical signs of Bsal, in particular there must be no signs of skin lesions or ulcers at the time of a clinical examination by the official veterinarian for the purpose of issuing the animal health certificate referred to in point (d); and that clinical examination must have been carried out within a period of 48 hours prior to the time of loading for dispatch of the consignment to the Union;

(c)

before issuing the animal health certificate referred to in point (d), the epidemiological unit comprising the salamanders in the consignment must have been isolated from other salamanders at the latest at the time of the clinical examination for the purpose of issuing the animal health certificate referred to in point (d) and they must not have been in contact with other salamanders since that time;

(d)

they must be accompanied by an animal health certificate which is drawn up in accordance with the model certificate set out in Part B of Annex I.

(a)

the name, address and registration number of the establishment of destination or the approval number in case of a confined establishment;

(b)

in case of an appropriate establishment of destination that it complies with the minimum conditions set out in Annex II;

(c)

that the consignment of salamanders will be accepted for quarantine at the establishment of destination or at the confined establishment.

(a)

the operator keeps the consignment of salamanders in quarantine in the appropriate establishment of destination until released from that establishment by the official veterinarian;

(b)

an official veterinarian inspects the conditions of quarantine in the appropriate establishment of destination for each consignment of salamanders, including an examination of the mortality records and a clinical inspection of the salamanders, checking in particular for skin lesions and ulcers;

(c)

the official veterinarian carries out the examination, sampling, testing and treatment procedures for Bsal in accordance with the procedures referred to in points 1 and 2 of Annex III;

(d)

the official veterinarian only releases the consignment of salamanders from that establishment by a written authorisation:

(a)

the number of epidemiological units with an outbreak of Bsal;

(b)

the number of epidemiological units treated without an outbreak of Bsal;

(c)

any further information they deem relevant on the testing, treating or handling of consignments of salamanders and on the implementation of this Decision.