26.10.2005   

EN

Official Journal of the European Union

L 282/1

(1)

Regulation (EC) No 3223/94 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 the Annex thereto.

(2)

In compliance with the above criteria, the standard import values must be fixed at the levels set out in the Annex to this Regulation,

26.10.2005   

EN

Official Journal of the European Union

L 282/3

(1)

By Commission Regulation (EC) No 1725/2003 (2) certain international standards and interpretations that were extant at 14 September 2002 were adopted, including interpretation of the Standing Interpretations Committee (SIC) 12 Consolidation — Special purpose entities.

(2)

On 17 December 2003 the International Accounting Standard Board (IASB) published revised International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement. IAS 39 establishes mainly basic principles for recognising and measuring financial assets and financial liabilities and was adopted by the European Commission by Commission Regulation (EC) No 2086/2004 (3) as of 19 November 2004, with the exception of certain provisions on the use of the full fair value option and on hedge accounting.

(3)

On 17 December 2004, the IASB published amendment to IAS 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities as part of the IASB’s initiative to facilitate the changeover to IAS/IFRS for European companies, especially these registered with the American Securities and Exchange Commission (SEC).

(4)

On 11 November 2004, the International Financial Reporting Interpretations Committee (IFRIC) issued amendment to IFRIC Interpretation SIC 12 Scope of SIC 12: Consolidation — Special Purpose Entities. The Amendment deals with the current scope exclusion in SIC 12 for post-employment benefit plans and equity compensation plans (SIC-12.6). The purpose of the change in scope is to ensure consistency with the requirements of IAS 19 Employee benefits and to introduce consequential changes required by the recent adoption of IFRS 2 Share-based Payment  (4).

(5)

The Commission has concluded that the amended standard and the amended interpretation meet the criteria set out in Article 3(2) of Regulation (EC) No 1606/2002. The consultation with technical experts in the field also support that both amendments meet the technical criteria for adoption.

(6)

The adoption of the amendments to IAS 39 implies, by way of consequence, amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards in order to ensure consistency between international accounting standards.

(7)

Regulation (EC) No 1725/2003 should therefore be amended accordingly.

(8)

The amendments should exceptionally take effect for company’s financial year starting on or after 1 January 2005, i.e. from a point in time before the publication of this regulation. The retrospective application is exceptionally justified to facilitate for first time adopters the preparation of accounts in accordance with IAS/IFRS.

(9)

The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

1.

The text of the Amendments to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities is inserted as set out in the Annex to this Regulation.

2.

The text of the IFRIC Amendment to SIC 12 Scope of SIC 12; Consolidation — Special Purpose Entities is inserted as set out in the Annex to this Regulation.

3.

The adoption of the amendments to IAS 39 implies, by way of consequence, amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards in order to ensure consistency between international accounting standards.

26.10.2005   

EN

Official Journal of the European Union

L 282/9

(1)

In accordance with Directive 91/414/EEC, authorisations of plant protection products for use on specific crops are the responsibility of the Member States. Such authorisations are required to be based on the evaluation of effects on human and animal health and influence on the environment. Elements to be taken into account in such evaluations include operator and bystander exposure and impact on the terrestrial, aquatic and aerial environments, as well as impact on humans and animals through consumption of residues on treated crops.

(2)

Maximum residue levels (MRLs) reflect the use of minimum quantities of pesticides to achieve effective protection of plants, applied in such a manner that the amount of residue is the smallest practicable and is toxicologically acceptable, in particular in terms of estimated dietary intake.

(3)

MRLs for pesticides should be kept under review. They may be changed to take account of new uses, new information and data.

(4)

MRLs are fixed at the lower limit of analytical determination where authorised uses of plant protection products do not result in detectable levels of pesticide residue in or on the food product, or where there are no authorised uses, or where uses which have been authorised by Member States have not been supported by the necessary data, or where uses in third countries resulting in residues in or on food products which may enter into circulation in the Community market have not been supported with such necessary data.

(5)

Information on new or changed uses of certain pesticides covered by Directive 90/642/EEC has been notified to the Commission. This concerns ethofumesate, lambda-cyhalothrin, methomyl, pymetrozine and thiabendazole

In the case of lambda-cyhalothrin, methomyl and pymetrozine, for which an acute reference (ARfD) dose exists, the acute exposure of consumers via each of the food products that may contain residues of these pesticides has been assessed and evaluated in accordance with the procedures and practices currently used within the European Community, taking account of guidelines published by the World Health Organisation. The opinions of the Scientific Committee for Plants, in particular advice and recommendations concerning the protection of consumers of food products treated with pesticides, have been taken into account. The intake assessment of lambda-cyhalothrin, methomyl and pymetrozine shows, that by setting the MRLs concerned, ARfD will not be exceeded. In the case of ethofumesate and thiabendazol, an assessment of the available information has shown that no ARfD is required and that therefore a short-term assessment is not needed.

(6)

Therefore it is appropriate to fix new maximum levels for residues of those pesticides.

(7)

In the light of technological and scientific developments, it may be appropriate to set specific MRLs for products which are relatively new in the Community, such as ‘Papaya’ and ‘Cassava.’ The list of examples within the groups specified in Annex I to Directive 90/642/EEC should therefore be amended accordingly.

(8)

The setting or modification at Community level of provisional MRLs does not prevent the Member States from establishing provisional MRLs for ethofumesate in accordance with Article 4(1)(f) of Directive 91/414/EEC and Annex VI thereto. It is considered that a period of four years is sufficient to permit further uses of the active substance concerned. The provisional MRL should then become definitive.

(9)

The measures provided for in this Directive are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

1.

In Annex II, the maximum levels for pesticide residues of ethofumesate, lambda-cyhalothrin, methomyl, pymetrozine, and thiabendazole are replaced by those in Annex I to this Directive.

2.

In Annex II, maximum levels for pesticide residues of ethofumesate are added as set out in Annex II to this Directive.

26.10.2005   

EN

Official Journal of the European Union

L 282/18

(1)

Directive 91/414/EEC provides for the development of a Community list of active substances authorised for incorporation in plant protection products.

(2)

A dossier for the active substance ascorbic acid was submitted by Citrex Nederland BV to the authorities of the Netherlands on 14 September 2004 with an application to obtain its inclusion in Annex I to Directive 91/414/EEC. For potassium iodide a dossier was submitted by Koppert Beheer BV to the authorities of the Netherlands on 6 September 2004 with an application to obtain its inclusion in Annex I to Directive 91/414/EEC. For potassium thiocyanate a dossier was submitted by Koppert Beheer BV to the authorities of the Netherlands on 6 September 2004 with an application to obtain its inclusion in Annex I to Directive 91/414/EEC.

(3)

The authorities of the Netherlands have indicated to the Commission that, on preliminary examination, the dossiers for the active substances concerned appear to satisfy the data and information requirements set out in Annex II to Directive 91/414/EEC. The dossiers submitted appear also to satisfy the data and information requirements set out in Annex III to Directive 91/414/EEC in respect of one plant protection product containing the active substance concerned. In accordance with Article 6(2) of Directive 91/414/EEC, the dossiers were subsequently forwarded by the respective applicants to the Commission and other Member States, and were referred to the Standing Committee on the Food Chain and Animal Health.

(4)

By this Decision it should be formally confirmed at Community level that the dossiers are considered as satisfying in principle the data and information requirements provided for in Annex II and, for at least one plant protection product containing the active substance concerned, the requirements set out in Annex III to Directive 91/414/EEC.

(5)

This Decision should not prejudice the right of the Commission to request the applicant to submit further data or information in order to clarify certain points in the dossier.

(6)

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

26.10.2005   

EN

Official Journal of the European Union

L 282/20

(1)

In the framework of the Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market (Directive on electronic commerce) (1), the Member States were asked to appoint one or several national contact points to enhance cooperation with other Member States (Article 19.2 of the Directive).

(2)

Thereafter, the First Report on the application of Directive 2000/31/EC on electronic commerce (COM(2003) 702 final of 21 November 2003) in chapter seven envisaged that the Commission will now ‘focus on ensuring the practical functioning of administrative cooperation and the continuous exchange of information between the Commission and the Member States themselves’.

(3)

Moreover, it is useful to give Member States the possibility to discuss problems in the application of the Directive on electronic commerce and emerging issues in the area of electronic commerce. It is also important to encourage and facilitate cooperation between them and the Commission. The Expert Group will thus provide a useful forum to exchange views on the practical implementation and application of the Directive, including information on codes of conduct drawn up by consumer and professional associations, codes of conduct on on-line advertising by regulated professions; national case law, especially related to the liability provisions; new developments mentioned in Article 21 of the Directive, such as liability of providers of hyperlinks and location tool services and ‘notice and take down’ procedures; and to discuss the possible scope of the subsequent evaluation reports on the application of the Directive on electronic commerce.

(4)

Regulation (EC) No 2006/2004 of the European Parliament and of the Council of 27 October 2004 on cooperation between national authorities responsible for the enforcement of consumer protection laws (the Regulation on consumer protection cooperation) (2) establishes a network of public authorities responsible for the protection of consumers economic interests, partially harmonises their investigation and enforcement powers and provides mutual assistance arrangements between them. The provisions of Directive 2000/31/EC that protect consumers' economic interests enter within the scope of the Regulation. It is appropriate that the Committee set up for the implementation of Regulation (EC) No 2006/2004 regularly informs the Expert group on electronic commerce about its activities which may be relevant for the latter,

—

administrative cooperation in the context of Article 3(4) to (6) procedure to restrict the freedom to provide services against a given information society service provider,

—

information on codes of conduct drawn up at Community level by trade, professional and consumer associations or organisations, designed to contribute to the proper implementation of Articles 5 to 15 of the Directive (Article 16 of the Directive),

—

codes of conduct on on-line advertising by regulated professions (Article 8 of the Directive),

—

national case law, especially related to the liability provisions, including decisions taken in out-of-court dispute settlement (Articles 17 and 19(5) of the Directive),

—

areas currently outside the scope of the liability section of the Directive but referred to in Article 21, such as: ‘notice and take down’ procedures, hyperlinks and search engines,

—

scope of the subsequent evaluation reports on the application of the Directive on electronic commerce (Article 21 of the Directive).

26.10.2005   

EN

Official Journal of the European Union

L 282/22

(1)

Part 1 of Annex II to Council Decision 79/542/EEC of 21 December 1979 drawing up a list of third countries or parts of third countries, and laying down animal and public health and veterinary certification conditions for importation into the Community of certain live animals and their fresh meat (2) sets out a list of third countries and parts of third countries from which Member States are authorised to import certain live animals and their fresh meat.

(2)

Under that Decision, part of the territory of Brazil is authorised for import into the Community of deboned and matured meat from bovines as vaccination against foot and mouth is carried out.

(3)

However an outbreak of foot and mouth disease has been confirmed by the Brazilian veterinary authorities and reported by the World Organisation for Animal Health on 10 October 2005 in Brazil in the State of Mato Grosso do Sul near the border with the State of Parana. In addition there are many movements and epidemiological links between these States and the State of Sao Paulo. Therefore, in the absence of detailed information to allow a more precise definition of the affected area and in order to ensure the high health status of the Commmunity with regard to foot and mouth disease, it is considered appropriate that imports of bovine meat from these states should be suspended.

(4)

The first notification to the Brazilian veterinary authorities was on 30 September 2005. Therefore consignements with certification for deboned and matured meat from bovines slaughtered prior to this date should be accepted but all consignments of such meat from bovines slaughtered on or after this date from these three States should be suspended.

(5)

Part 1 of Annex II to Decision 79/542/EEC should be amended accordingly.

(6)

This Decision will be reviewed in the light of information obtained from Brazil.

(7)

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

26.10.2005   

EN

Official Journal of the European Union

L 282/29

26.10.2005   

EN

Official Journal of the European Union

L 282/30