(1)

Article 136(1) of Regulation (EC) No 1234/2007 states that the import duty on products falling within CN codes 1001 10 00 , 1001 90 91 , ex 1001 90 99 (high quality common wheat), 1002 , ex 1005 other than hybrid seed, and ex 1007 other than hybrids for sowing, is to be equal to the intervention price valid for such products on importation increased by 55 %, minus the cif import price applicable to the consignment in question. However, that duty may not exceed the rate of duty in the Common Customs Tariff.

(2)

Article 136(2) of Regulation (EC) No 1234/2007 lays down that, for the purposes of calculating the import duty referred to in paragraph 1 of that Article, representative cif import prices are to be established on a regular basis for the products in question.

(3)

Under Article 2(2) of Regulation (EC) No 1249/96, the price to be used for the calculation of the import duty on products of CN codes 1001 10 00 , 1001 90 91 , ex 1001 90 99 (high quality common wheat), 1002 00 , 1005 10 90 , 1005 90 00 and 1007 00 90 is the daily cif representative import price determined as specified in Article 4 of that Regulation.

(4)

Import duties should be fixed for the period from 1 December 2009 and should apply until new import duties are fixed and enter into force,

(1)

The representative prices and additional duties applicable to imports of white sugar, raw sugar and certain syrups for the 2009/10 marketing year are fixed by Commission Regulation (EC) No 877/2009 (3). These prices and duties have been last amended by Commission Regulation (EC) No 1146/2009 (4).

(2)

The data currently available to the Commission indicate that those amounts should be amended in accordance with the rules and procedures laid down in Regulation (EC) No 951/2006,

(1)

Regulation (EC) No 853/2004 lays down specific rules concerning the hygiene of food of animal origin. In particular, Section III of Annex II to that Regulation requires food business operators operating slaughterhouses to request, receive, check and act upon food chain information for all animals, other than wild game, sent or intended to be sent to the slaughterhouse.

(2)

Point 2 of that Section provides that those operators are to be provided with the food chain information no less than 24 hours before the arrival of animals at the slaughterhouse, except in the circumstances referred to in point 7 of that Section. Point 7 provides that where the competent authority so permits, that information may accompany certain animals specified in that point to the slaughterhouse, rather than arriving at least 24 hours in advance of their arrival.

(3)

As the provision of food chain information is a new requirement for food business operators introduced by Regulation (EC) No 853/2004, a transitional period for the full implementation of that requirement is laid down by Commission Regulation (EC) No 2076/2005 of 5 December 2005 laying down transitional arrangements for the implementation of Regulations (EC) No 853/2004, (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council (2).

(4)

The smooth flow of the food chain information from the farm to the slaughterhouse is, in particular, facilitated by Article 8(2) of Regulation (EC) No 2076/2005 which provides for a derogation from the requirement laid down in point 2 of Section III of Annex II to Regulation (EC) No 853/2004 to supply the food chain information 24 hours in advance of the animals’ arrival at the slaughterhouse, if the competent authority so permits and where this does not jeopardise the objectives of that Regulation.

(5)

Experience has shown that enabling the competent authorities to broaden on a case-by-case basis the situations where the food chain information may be sent to the slaughterhouse together with the animals to which it refers, rather than arriving 24 hours in advance, has led to a smooth implementation of the food chain information requirements. Accordingly, it is appropriate to make that transitional arrangement permanent.

(6)

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

(1)

Regulations (EC) No 852/2004 (4), (EC) No 853/2004, (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council provide for significant changes to the rules and procedures to be followed by food business operators and the competent authorities of the Member States. Those Regulations apply from 1 January 2006. However, the application of a number of these measures with immediate effect from that date would have presented practical difficulties in certain cases.

(2)

Accordingly, Commission Regulation (EC) No 2076/2005 of 5 December 2005 laying down transitional arrangements for the implementation of Regulations (EC) No 853/2004, (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council (5) provides for certain transitional arrangements for a transitional period ending on 31 December 2009, in order to permit a smooth transition to the full implementation of the new rules and procedures. The duration of the transitional period was fixed taking into account the review of this regulatory framework on hygiene.

(3)

Regulations (EC) No 852/2004, (EC) No 853/2004 and (EC) No 854/2004 provide that the Commission is to submit a report to the European Parliament and to the Council reviewing the experience gained from the implementation of the new regulatory framework on hygiene before 20 May 2009.

(4)

The report was transmitted in July 2009. However, the report does not suggest any detailed solutions to the difficulties reported and is, therefore, not accompanied by proposals. On the basis of the difficulties identified, the Commission will consider the need for any proposals to improve the food hygiene Regulations.

(5)

Meanwhile, based on the information received from the Food and Veterinary Office, the competent authorities in the Member States and relevant European food business sectors, certain transitional arrangements provided for in Regulation (EC) No 2076/2005 should be maintained pending the completion of the review process.

(6)

Provision should therefore be made for a further transitional period during which certain transitional arrangements provided for in Regulation (EC) No 2076/2005 should continue to apply. With a view to a harmonised approach, that transitional period should in principle last four years but could, where justified, be shorter.

(7)

Regulation (EC) No 853/2004 excludes from its scope the direct supply by the producer of small quantities of meat from poultry and lagomorphs slaughtered on the farm to the final consumer or to local retail establishments supplying directly the final consumer as fresh meat. However, limiting this provision to fresh meat before the end of the review exercise would be an additional burden for small producers. Accordingly, Regulation (EC) No 2076/2005 provides for a derogation from the general requirements of Regulation (EC) No 853/2004 for the direct supply of such commodities under certain conditions, without limiting it to fresh meat. That possibility should be maintained during the additional transitional period provided for in this Regulation.

(8)

Regulations (EC) No 853/2004 and (EC) No 854/2004 lay down certain rules for imports into the Community of products of animal origin and food containing both products of plant origin and processed products of animal origin. Regulation (EC) No 2076/2005 provides for transitional arrangements derogating from certain of those rules for certain imports for which the public health conditions for their importation into the Community have not yet been harmonised at Community level. Those conditions will not be completely harmonised before 31 December 2009. Accordingly, pending future harmonisation of Community legislation, it is necessary to provide for derogations during the additional transitional period laid down in this Regulation.

(9)

Regulation (EC) No 853/2004 lays down certain requirements concerning the raw material used to prepare minced meat and labelling. However, Regulation (EC) No 2076/2005 provides for transitional arrangements derogating from certain of those requirements for a transitional period during which the composition criteria of minced meat regarding, in particular, the content of fat and the connective tissue-meat protein ratio were to be assessed. Based on the assessment, these criteria were included in the Commission proposal for a Regulation of the European Parliament and of the Council on the provision of food information to consumers (6). This proposal was adopted on 30 January 2008 by the Commission and transmitted to the European Parliament and to the Council. Pending the outcome of the proposal, it is appropriate to maintain such derogations from certain requirements concerning minced meat during the additional transitional period provided for in this Regulation.

(10)

Regulation (EC) No 882/2004 requires laboratories carrying out analysis of samples taken during official controls to be accredited. Regulation (EC) No 2076/2005 provides for a transitional arrangement derogating from that requirement for certain laboratories which were not required under previous Community legislation to be accredited. Experience has shown that laboratories carrying out official testing for Trichinella and located in slaughterhouses or game handling establishments require additional time to obtain full accreditation, since accreditation is a complex and laborious process. Accordingly, this Regulation should provide for further transitional measures for those laboratories subject to certain conditions.

(11)

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

(1)

Regulation (EC) No 417/2002 refers to the definitions and standards set out in Annex I to the International Convention for the Prevention of Pollution from Ships (hereinafter Marpol).

(2)

On 15 October 2004, the Marine Environment Protection Committee (MEPC) of the International Maritime Organisation (IMO) undertook a full revision, without changing the substance, of Annex I to Marpol. That revised Annex came into force on 1 January 2007.

(3)

On 24 March 2006, the MEPC also amended the definition of heavy grades of oil in Regulation 21.2 of Annex I to Marpol. That amendment came into force on 1 August 2007.

(4)

Regulation (EC) No 417/2002 must therefore be amended accordingly.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Committee on Safe Seas and the Prevention of Pollution from Ships,

1.

Article 3 is replaced by the following:

(*1)  Corresponding to an API grade of less than 25,7."

(*2)  Corresponding to a kinematic viscosity of over 180 cSt.’;"

2.

in Article 4(2), the reference ‘paragraph 1(c) of revised Regulation 13G of Annex I to MARPOL 73/78’ is replaced by ‘Regulation 20.1.3 of Annex I to Marpol 73/78’;

3.

in Article 7, the references ‘paragraph 5 of revised Regulation 13G of Annex I to MARPOL 73/78’ are replaced by ‘Regulation 20.5 of Annex I to Marpol 73/78’;

4.

Article 9 is amended as follows:

(1)

By Commission Regulation (EC) No 1126/2008 (2) certain international standards and interpretations that were in existence at 15 October 2008 were adopted.

(2)

On 29 January 2009, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 18 Transfers of Assets from Customers, hereinafter ‘IFRIC 18’. IFRIC 18 is an interpretation that provides clarification and guidance on the accounting for transfers of items of property, plant and equipment from customers, or cash to acquire or construct an item of property, plant and equipment.

(3)

The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRIC 18 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions (3), the Standards Advice Review Group considered EFRAG's opinion on endorsement and advised the Commission that it is well-balanced and objective.

(4)

The adoption of IFRIC 18 implies, by way of consequence, amendments to International Financial Reporting Standard (IFRS) 1 in order to facilitate the first time adoption of IFRS.

(5)

Regulation (EC) No 1126/2008 should therefore be amended accordingly.

(6)

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

1.

International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 18 Transfers of Assets from Customers is inserted as set out in the Annex to this Regulation;

2.

International Financial Reporting Standard (IFRS) 1 is amended as set out in the Annex to this Regulation.

(1)

By Commission Regulation (EC) No 1126/2008 (2) certain international standards and interpretations that were in existence on 15 October 2008 were adopted.

(2)

On 5 March 2009, the International Accounting Standards Board (IASB) published amendments to International Financial Reporting Standard (IFRS) 4 Insurance Contracts and IFRS 7 Financial Instruments: Disclosures hereinafter ‘amendments to IFRS 4 and 7’. The amendments to IFRS 4 and IFRS 7 aim at requiring enhanced disclosures about fair value measurements and liquidity risk associated with financial instruments.

(3)

The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IFRS 4 and IFRS 7 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions (3), the Standards Advice Review Group considered EFRAG's opinion on endorsement and advised the Commission that it is well-balanced and objective.

(4)

Regulation (EC) No 1126/2008 should therefore be amended accordingly.

(5)

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

1.

International Financial Reporting Standard (IFRS) 4 is amended as set out in the Annex to this Regulation;

2.

IFRS 7 is amended as set out in the Annex to this Regulation.

(1)

The protected designations of origin ‘Prosecco di Conegliano Valdobbiadene’ and ‘Montello e Colli Asolani’ are referred to in Commission Regulation (EC) No 606/2009 (2). These designations were replaced by the protected designations of origin ‘Prosecco’, ‘Conegliano Valdobbiadene — Prosecco’, ‘Colli Asolani — Prosecco’ and ‘Asolo — Prosecco’ following the Italian Decree of 17 July 2009 published in the Italian official gazette, Gazzetta Ufficiale della Repubblica italiana No 173 of 28 July 2009.

(2)

In that Decree, the vine variety ‘Prosecco’ is now renamed ‘Glera’. To prevent confusion between the name of the protected designation of origin ‘Prosecco’ and the name of the vine variety, the term ‘Prosecco’ should be replaced by ‘Glera’ when it refers to the vine variety in Regulation (EC) No 606/2009.

(3)

The Italian authorities have officially indicated that the ‘Prosecco/Glera’ variety may not be cultivated in the Trentino-Alto Adige region; consequently Regulation (EC) No 606/2009 should no longer refer to that region as one where that variety may be produced.

(4)

There is a typographical error in Annex IA, Appendix 7, to Regulation (EC) No 606/2009 in the requirements for electrodialysis treatment. The units for the maximum limit in the simulator should be expressed in μg/l and not in g/l.

(5)

Regulation (EC) No 606/2009 should be amended and corrected accordingly.

(6)

Regulation (EC) No 606/2009 became applicable on 1 August 2009. To make it consistent with the Italian national legislation and to guarantee identical oenological practices for the 2009 harvests, these amendments and corrections must be applied retroactively as of 1 August 2009.

(7)

The measures provided for in this Regulation are in accordance with the opinion of the Regulatory Committee established by Article 195(3) of Regulation (EC) No 1234/2007,

1.

in part B, paragraph 4(a), the second sentence is replaced by the following:

‘However, quality aromatic sparkling wine may be produced in the traditional way by using, as constituents of the cuvée, wines obtained from grapes of the “Glera” variety harvested in the regions of Veneto and Friuli-Venezia Giulia;’;

2.

part C is amended as follows:

3.

in Appendix 1, the term ‘Glera’ is inserted after the term ‘Girò N’ and the term ‘Prosecco’ is deleted.

(1)

Pursuant to Regulation (EC) No 1924/2006 health claims made on food are prohibited unless they are authorised by the Commission in accordance with that Regulation and included in a list of permitted claims.

(2)

Regulation (EC) No 1924/2006 also provides that applications for authorisations of health claims may be submitted by food business operators to the national competent authority of a Member State. The national competent authority is to forward valid applications to the European Food Safety Authority (EFSA), hereinafter referred to as the Authority.

(3)

Following receipt of an application the Authority is to inform without delay the other Member States and the Commission of the application, and to deliver an opinion on a health claim concerned.

(4)

The Commission is to decide on the authorisation of health claims taking into account the opinion delivered by the Authority.

(5)

On 13 February 2009 the Commission and the Member States received four opinions on applications for health claim authorisation from the Authority. On 16 March 2009, the Commission and the Member States received one opinion on an application for health claim authorisation from the Authority.

(6)

Two opinions were related to applications for reduction of disease risk claim, as referred to in Article 14(1)(a) of Regulation (EC) No 1924/2006, and three opinions were related to applications for health claims referring to children’s development and health, as referred to in Article 14(1)(b) of Regulation (EC) No 1924/2006. Meanwhile one application for health claim authorisation will be subject to a further decision.

(7)

Following an application from the UNICER Bebidas de Portugal SGPS, submitted pursuant to Article 14(1)(a) of Regulation (EC) No 1924/2006, the Authority was required to deliver an opinion on a health claim related to the effects of Melgaço® mineral water on the reduction of glycaemia (Question No EFSA-Q-2008-219) (2). The claim proposed by the applicant was worded as follows: ‘The regular consumption of Melgaço mineral water reduces body hyperglycaemic levels’.

(8)

On the basis of the data presented, the Authority concluded that a cause and effect relationship had not been established between the consumption of Melgaço® mineral water and the claimed effect. Accordingly, as the claim does not comply with the requirements of Regulation (EC) No 1924/2006, it should not be authorised.

(9)

Following an application from the Ocean Spray International Services (UK) Ltd, submitted pursuant to Article 14(1)(a) of Regulation (EC) No 1924/2006, the Authority was required to deliver an opinion on a health claim related to the effects of Ocean Spray Cranberry Products® on urinary tract infection in women (Question No EFSA-Q-2008-117) (3). The claim proposed by the applicant was worded as follows: ‘Regular consumption of 2 servings per day of an Ocean Spray product each containing typically 80 mg cranberry proanthocyanidins helps reduce the risk of urinary tract infection in women by inhibiting the adhesion of certain bacteria in the urinary tract’.

(10)

On the basis of the data presented, the Authority concluded that a cause and effect relationship had not been established between the consumption of Ocean Spray Cranberry Products® and the claimed effect. Accordingly, as the claim does not comply with the requirements of Regulation (EC) No 1924/2006, it should not be authorised.

(11)

Following an application from Soremartec Italia SRL, submitted pursuant to Article 14(1)(b) of Regulation (EC) No 1924/2006, the Authority was required to deliver an opinion on a health claim related to the effects of Kinder Chocolate® on growth (Question No EFSA-Q-2008-283) (4). The claim proposed by the applicant was worded as follows: ‘Kinder Chocolate, the chocolate that helps to grow’.

(12)

On the basis of the data presented, the Authority concluded that a cause and effect relationship had not been established between the consumption of Kinder Chocolate® and the claimed effect. Accordingly, as the claim does not comply with the requirements of Regulation (EC) No 1924/2006, it should not be authorised.

(13)

Following an application from the Plada Industriale SRL, submitted pursuant to Article 14(1)(b) of Regulation (EC) No 1924/2006, the Authority was required to deliver an opinion on a health claim related to the effects of follow-on formulae with bioactive constituents on intestinal ailments (Question No EFSA-Q-2008-270) (5). The claim proposed by the applicant was worded as follows: ‘Aids minor intestinal ailments (as colic, constipation, digestive symptoms)’.

(14)

On the basis of the data presented, the Authority concluded that a cause and effect relationship had not been established between the consumption of follow-on formulae with a fixed combination of short-chain galacto-oligosaccharides, acidified milk, nucleotides and beta-palmitate and the claimed effect. Accordingly, as the claim does not comply with the requirements of Regulation (EC) No 1924/2006, it should not be authorised.

(15)

The comments from the applicants and the members of the public received by the Commission pursuant to Article 16(6) of Regulation (EC) No 1924/2006 have been considered when setting the measures provided for in this Regulation.

(16)

In accordance with Article 28(6) of Regulation (EC) No 1924/2006 health claims referred to in its Article 14(1)(b) and not authorised by a decision pursuant to Article 17(3) of Regulation (EC) No 1924/2006 may continue to be used for six months after the adoption of this Regulation. However, as the concerned applications were not made before 19 January 2008 the requirement provided for in Article 28(6)(b) is not fulfilled, and the transition period laid down in that Article is not applicable. Accordingly, a transition period of six months should be provided for, to enable food business operators to adapt to the requirements laid down in this Regulation.

(17)

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

(1)

Pursuant to Regulation (EC) No 1924/2006 health claims made on food are prohibited unless they are authorised by the Commission in accordance with that Regulation and included in a list of permitted claims.

(2)

Regulation (EC) No 1924/2006 also provides that applications for authorisations of health claims may be submitted by food business operators to the national competent authority of a Member State. The national competent authority is to forward valid applications to the European Food Safety Authority (EFSA), hereinafter referred to as the Authority.

(3)

Following receipt of an application the Authority is to inform without delay the other Member States and the Commission and to deliver an opinion on a health claim concerned.

(4)

The Commission is to decide on the authorisation of health claims taking into account the opinion delivered by the Authority.

(5)

Following an application from Brudy Technology SL, submitted on 9 October 2008 pursuant to Article 13(5) of Regulation (EC) No 1924/2006, the Authority was required to deliver an opinion on a health claim related to the effects of Algatrium® on antioxidant response (Question No EFSA-Q-2008-705) (2). The claim proposed by the applicant was worded as follows: ‘Algatrium® promotes your antioxidant response: a singular nutritional substance that has scientifically demonstrated in humans a stimulation of the own cells antioxidant defences’.

(6)

On 16 March 2009, the Commission and the Member States received the scientific opinion from the Authority which concluded that on the basis of the data presented, a cause and effect relationship had not been established between the consumption of Algatrium® and the claimed effect. Accordingly, as the claim does not comply with the requirements of Regulation (EC) No 1924/2006, it should not be authorised.

(7)

The comments from the applicants and the members of the public received by the Commission, pursuant to Article 16(6) of Regulation (EC) No 1924/2006, have been considered when setting the measures provided for in this Regulation.

(8)

Health claims referred to in Article 13(1)(a) of Regulation (EC) No 1924/2006 are subject to the transition measures laid down in Article 28(5) of that Regulation. However, for the health claim ‘Algatrium® promotes your antioxidant response: a singular nutritional substance that has scientifically demonstrated in humans a stimulation of the own cells antioxidant defences’, the Authority concluded that a cause and effect relationship had not been established between the consumption of Algatrium® and the claimed effect. Therefore, the claim does not comply with Regulation (EC) No 1924/2006, and consequently the transition period foreseen in Article 28(5) of that Regulation is not applicable. A transition period of six months should be provided for, to enable food business operators to adapt to the requirements laid down in this Regulation.

(9)

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

(1)

In order to ensure that for all categories of health claims made on foods, only health claims compliant with the general principles and the conditions set out in Regulation (EC) No 1924/2006 are submitted to the European Food Safety Authority (EFSA), hereinafter referred to as the Authority, and therefore subject to the authorisation procedure, it is necessary to lay down the conditions under which applications for authorisation of health claims may be considered valid and clarify the responsibility of the Member States in this respect in conformity with Article 15(2) and Article 18(3) of Regulation (EC) No 1924/2006.

(2)

Pursuant to Article 20 of Regulation (EC) No 1924/2006 the list of authorised as well as rejected claims has to be published in a register for transparency reasons. The purpose is, as explained in recital 31 of Regulation (EC) No 1924/2006, to avoid multiple applications in respect of claims which have already been assessed and subject to the authorisation procedure. Therefore, it is necessary to clarify among the modalities of presentation of an application, also the rules on withdrawals of applications as well as the time limits to submit a request for withdrawal.

(3)

The applicant should only be allowed to withdraw an application up to the moment the Authority adopts its opinion pursuant to Article 16(1) or Article 18(3) of Regulation (EC) No 1924/2006. Such time limit is necessary in order to preserve the usefulness of the Authority’s evaluation of claims and the effectiveness of the procedure for authorisation and rejection of claims and to avoid the submission of applications on claims which have already been assessed. In this respect, only withdrawals of applications submitted according to the conditions set out in the present Regulation can put an end to the authorisation procedure, which otherwise will continue after the Authority has issued its opinion.

(4)

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

1.

the following Article 7a is inserted after Article 7:

2.

the following Article 7b is inserted after Article 7a:

(1)

Annexes I and II to Directive 2002/46/EC establish the lists of vitamins and minerals, and for each of them the forms, that may be used for the manufacture of food supplements. Modifications to these lists are to be adopted in compliance with the requirements laid down in Article 4 of that Directive and in accordance with the procedure referred to in its Article 13(3).

(2)

Annexes I and II to Regulation (EC) No 1925/2006 establish the lists of vitamins and minerals, and for each of them the forms, that may be added to food. Modifications to these lists are to be adopted in compliance with the requirements laid down in Article 3 of that Regulation and in accordance with the procedure referred to in its Article 14(3).

(3)

New vitamin and mineral forms have been evaluated by the European Food Safety Authority. The substances which have received a favourable scientific opinion and for which the requirements laid down in Directive 2002/46/EC and in Regulation (EC) No 1925/2006 are complied with should be added to the respective lists in those acts.

(4)

Interested parties were consulted and the provided comments were taken into consideration.

(5)

Following the scientific evaluation by the European Food Safety Authority, it is appropriate to introduce specifications for some vitamin and mineral substances for their identification.

(6)

Directive 2002/46/EC and Regulation (EC) No 1925/2006 should therefore be amended accordingly.

(7)

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

1)

In Annex I, the word ‘Boron’ is added in the list in point 2.

2)

Annex II is replaced by the text in Annex III to this Regulation.

(1)

By Commission Regulation (EC) No 1126/2008 (2) certain international standards and interpretations that were in existence on 15 October 2008 were adopted.

(2)

On 12 March 2009, the International Accounting Standard Board (IASB) published amendments to International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 9 Reassessment of Embedded Derivatives and International Accounting Standard 39 Financial Instruments: Recognition and Measurement hereinafter ‘amendments to IFRIC 9 and IAS 39’. The amendments to IFRIC 9 and IAS 39 clarify the treatment of derivative financial instruments embedded in other contracts when a hybrid financial asset is reclassified out of the fair value through profit or loss category.

(3)

The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IFRIC 9 and IAS 39 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions (3), the Standards Advice Review Group considered EFRAG's opinion on endorsement and advised the Commission that it is well-balanced and objective.

(4)

Regulation (EC) No 1126/2008 should therefore be amended accordingly.

(5)

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

(1)

Article 8(1) of Commission Regulation (EC) No 507/2008 of 6 June 2008 laying down detailed rules for the application of Council Regulation (EC) No 1673/2000 on the common organisation of the markets in flax and hemp grown for fibre (2) lays down that the apportioning of 5 000 tonnes of short flax fibre and hemp fibre as national guaranteed quantities, as provided for in Article 94 (1a), of Regulation (EC) No 1234/2007 for the marketing year 2009/2010, must be effected before 16 November of the marketing year in progress.

(2)

To that end, Denmark has sent the Commission information relating to areas covered by sale/purchase contracts, processing commitments and processing contracts, and estimated flax and hemp straw and fibre yields.

(3)

Conversely, no flax or hemp fibre will be produced for the 2009/2010 marketing year in Italy, Greece, Ireland or Luxembourg.

(4)

On the basis of estimates of production resulting from the information provided, total production in the five Member States concerned will not reach the overall quantity of 5 000 tonnes allocated to them, and the national guaranteed quantities as set out below should be set.

(5)

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

—

Denmark

95,2 tonnes,

—

Ireland

0 tonnes,

—

Greece

0 tonnes,

—

Italy

0 tonnes,

—

Luxembourg

0 tonnes.

(1)

The Commission must designate the Member State intervention centres which meet the minimum standards set in Article 2 of Regulation (EC) No 670/2009 of 24 July 2009 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 as regards public intervention by invitation to tender for the purchase of durum wheat or paddy rice (2).

(2)

In accordance with Article 23(1) of Regulation (EC) No 670/2009, the Member States have sent the Commission a list of intervention centres for actual designation and a list of the storage premises attached to those centres which they have approved as fulfilling the minimum standards required by Community legislation.

(3)

In order to ensure that the public intervention scheme works efficiently, the Commission should designate intervention centres on the basis of their geographical situation and publish a list of the storage premises attached thereto, together with all the information required by the operators involved in public intervention.

(4)

Given the frequent changes which may occur in this connection, and in the interests of sound intervention management, the Commission should make a constant update of this information available to users and provide for the details of the list of storage premises, first, to be published in the Official Journal of the European Union (C Series) and, subsequently, to be updated in accordance with Article 23(3) of Regulation (EC) No 670/2009 by all appropriate technical means via the information systems put in place by the Commission, including publication on the Internet.

(5)

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

(1)

Article 9(2) of Directive 2008/9/EC provides that the Member State of refund may require the applicant to provide additional electronic coded information supplementing the codes set out in Article 9(1) of Directive 2008/9/EC, to the extent that such information is necessary due to any restrictions on the right of deduction under Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (3), or for the implementation of a derogation received by the Member State of refund under Articles 395 or 396 of that Directive.

(2)

Pursuant to Article 34a(2) of Regulation (EC) No 1798/2003, the competent authorities of the Member State of refund are to notify by electronic means the competent authorities of the other Member States of any information required by them under Article 9(2) of Directive 2008/9/EC.

(3)

For that purpose, the technical details for the transmission of the additional information required by Member States under Article 9(2) of Directive 2008/9/EC should be determined. In particular, the codes to be used for the transmission of this information should be specified. The codes set out in the Annex to this Regulation have been developed by the Standing Committee on Administrative Cooperation (SCAC) on the basis of the information required by Member States for the purposes of applying Article 9(2) of Directive 2008/9/EC.

(4)

Applicants may be required according to Article 11 of Directive 2008/9/EC to provide a description of their business activity using harmonised codes. For that purpose, the commonly used codes provided for in Article 2(1)(d) of Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (4) should be employed.

(5)

Article 14 of Regulation (EC) No 1798/2003 states that the requested authority shall, at the request of the requesting authority, notify the addressee of all instruments and decisions emanating from the administrative authorities and concerning the application of VAT legislation in the Member State in which the requesting authority is established.

(6)

Where a Member State of refund requests the Member State of establishment to notify the applicant of its decisions and instruments for the purposes of the application of Directive 2008/9/EC, for reasons of data protection, it should be possible that such notification be made via the common communication network/common system interface (CCN/CSI) as defined in Article 2(1)(19) of Regulation (EC) No 1798/2003.

(7)

This Regulation lays down rules implementing, inter alia, Article 34a inserted in Regulation (EC) No 1798/2003 by Article 1 of Council Regulation (EC) No 143/2008 of 12 February 2008 amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax (5). Therefore, this Regulation should enter into force on the same date that Article 1 of Regulation (EC) No 143/2008 becomes applicable.

(8)

The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,