(1)

The release for free circulation in the Union of imported controlled substances is subject to quantitative limits.

(2)

The Commission is required to determine those limits and allocate quotas to undertakings.

(3)

Furthermore, the Commission is required to determine the quantities of controlled substances other than hydrochlorofluorocarbons that may be used for essential laboratory and analytical uses, and the undertakings that may use them.

(4)

The determination of the allocated quotas for essential laboratory and analytical uses has to ensure that the quantitative limits set out in Article 10(6) of Regulation (EC) No 1005/2009 are respected, applying Commission Regulation (EU) No 537/2011 (2). As those quantitative limits include quantities of hydrochlorofluorocarbons licensed for laboratory and analytical uses, the production and import of hydrochlorofluorocarbons for those uses should also be covered by that allocation.

(5)

The Commission has published a notice to undertakings intending to import or export controlled substances that deplete the ozone layer to or from the European Union in 2022 and to undertakings intending to produce or import these substances for laboratory and analytical uses in 2022 (3), and has thereby received declarations on intended imports in 2022.

(6)

The quantitative limits and quotas should be determined for the period 1 January to 31 December 2022, in line with the annual reporting cycle under the Montreal Protocol on Substances that Deplete the Ozone Layer.

(7)

The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 25(1) of Regulation (EC) No 1005/2009,

(1)

A request for registration of a European citizens’ initiative entitled ‘Green VAT – An EU Green VAT to stimulate sustainable and eco-friendly products and services’ was submitted to the Commission on 5 November 2021.

(2)

The objective of the initiative as expressed by the organisers is ‘Reducing the VAT rate for green products and services’.

(3)

An annex provides further details on the subject matter, objectives and background to the initiative. It explains that the organisers call on the Commission to initiate tax reductions for ecological, sustainably-produced and environmentally-friendly products in Europe, so that all Member States could actively support climate and environmental protection. It states further that the value added tax (VAT) is available to every government in the Union as a fiscal policy tool and that a corresponding Union requirement would have to be implemented by the Member States. It suggests that the Commission could use the flexibilisation of VAT rates, decided by the ECOFIN Council in the summer 2021, as a basis for the Green VAT.

(4)

Insofar as the initiative seeks the adoption of provisions for the harmonisation of legislation concerning turnover taxes, 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, the Commission has the power to present a proposal for a legal act on the basis of Article 113 of the Treaty.

(5)

For those reasons, none of the parts of the initiative manifestly falls outside the framework of the Commission’s powers to submit a proposal for a legal act of the Union for the purpose of implementing the Treaties.

(6)

This conclusion is without prejudice to the assessment of whether the concrete factual and substantive conditions required for the Commission to act, including compliance with the principles of proportionality and subsidiarity and compatibility with fundamental rights, would be met in this case.

(7)

The group of organisers has provided appropriate evidence that it fulfils the requirements laid down in Article 5(1) and (2) of Regulation (EU) 2019/788 and has designated the contact persons in accordance with Article 5(3), first subparagraph, of that Regulation.

(8)

The initiative is not manifestly abusive, frivolous or vexatious, nor is it manifestly contrary to the values of the Union as set out in Article 2 of the Treaty on European Union and rights enshrined in the Charter of Fundamental Rights of the European Union.

(9)

The initiative entitled ‘Green VAT – An EU Green VAT to stimulate sustainable and eco-friendly products and services’ should therefore be registered.

(10)

The conclusion that the conditions for registration under Article 6(3) of Regulation (EU) 2019/788 are fulfilled does not imply that the Commission in any way confirms the factual correctness of the content of the initiative, which is the sole responsibility of the group of organisers of the initiative. The content of the initiative only expresses the views of the group of organisers, and can in no way be taken to reflect the views of the Commission,