17.11.2021

Official Journal of the European Union

L 407/4

COMMISSION DELEGATED REGULATION (EU) 2021/2003

of 6 August 2021

supplementing Directive (EU) 2018/2001 of the European Parliament and of the Council by establishing the Union renewable development platform

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (1), and in particular Article 8(3) thereof,

Whereas:

(1)

Directive (EU) 2018/2001 sets out a number of cooperation mechanisms to facilitate the achievement of the Union targets for renewable energy in a cost-effective manner, including statistical transfers of energy from renewable sources between Member States. Statistical transfers made pursuant to Article 6 of Directive 2009/28/EC of the European Parliament and of the Council (2) and Article 8 of Directive (EU) 2018/2001, allow Member States that fall short of their renewables target set out by Directive 2009/28/EC, or their renewables contribution referred to in Article 3 of Directive (EU) 2018/2001, to buy renewable energy statistics from Member States that are exceeding their target or contribution. Statistical transfers may also be used by Member States to meet the reference points of the indicative trajectory pursuant to Article 32(3), point (e) of Regulation (EU) 2018/1999 of the European Parliament and of the Council (3).

(2)	Pursuant to Article 3(6) of Directive (EU) 2018/2001 the Commission is to establish a facilitative platform in order to support Member States using cooperation mechanisms to contribute to the binding overall Union target for renewable energy.

(3)

In order to facilitate statistical transfers between Member States, the Commission is empowered to establish a Union renewable development platform (‘URDP’). The URDP should provide an overview of the target and contribution achievement in Member States, include information provided by Member States on supply and demand for statistical transfers of renewable energy, allow Member States to indicate their willingness to engage in statistical transfers and describe the possible conditions for a transfer, identify potential transfer partners through a matching mechanism and provide the contact points in charge of statistical transfers in the Member States. The URDP should also contain a repository with guidance documents and an overview of available information on concluded statistical transfer arrangements. Use of the URDP should be on a voluntary basis.

(4)	The URDP should facilitate agreements on statistical transfers. Potential transfers identified by means of the matching mechanism should not be legally binding.

(5)

The data on aggregated energy quantities available for statistical transfers used for the URDP should come from third party assessments, and from the integrated national energy and climate plans, the updated integrated national energy and climate plans, and the integrated national energy and climate progress reports, as appropriate, submitted by Member States pursuant to Regulation (EU) 2018/1999. The Commission should feed those data into the platform. Additionally, Member States should be able to indicate the amount of statistical transfers they are interested in making, as buyers or sellers, as well as any particular conditions for the statistical transfer they are interested in including.

(6)

In order to ensure the protection of sensitive data relevant to transfers between Member States, access to the URDP should be limited to specific contact points identified by the Member States. Therefore, Regulation (EU) 2016/679 of the European Parliament and of the Council (4) should apply where relevant.

(7)	In order to assist Member States in the conclusion of statistical transfers of energy from renewable sources, the Commission should provide guidance material about the URDP, including a user manual and templates as well as relevant information on concluded statistical transfer agreements.

(8)	In order to allow for the prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the third day following that of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

Subject matter

This Regulation establishes the Union renewable development platform (‘URDP’) to facilitate statistical transfers for the purposes of Directive (EU) 2018/2001, and to facilitate the achievement of the Union target set out in Article 3(1) of Directive (EU) 2018/2001 and of each Member State’s contribution to that target in accordance with Article 3(2) of that Directive.

Article 2

Definitions

For the purposes of this Regulation, the following definitions apply:

(1)

‘statistical transfer’ means the transfer of the statistical value, without requiring a physical transfer, of a specified amount of energy from renewable sources as reported under Annex B, point 5 to Regulation (EC) No 1099/2008 of the European Parliament and of the Council on energy statistics (5) from one Member State to another Member State, which amount is deducted from the amount of energy from renewable sources that is taken into account in calculating the renewable energy share of the Member State making the transfer and added to the amount of energy from renewable sources that is taken into account in calculating the renewable energy share of the Member State accepting the transfer;

(2)

‘buying Member State’ means a Member State that enters into a statistical transfer agreement to buy a certain statistical quantity of renewable energy from another Member State which is added to the amount of energy from renewable sources that is taken into account in calculating the former Member State’s renewable energy share pursuant to Article 8(1) of Directive (EU) 2018/2001;

(3)

‘selling Member State’ means a Member State that enters into a statistical transfer agreement to sell a certain statistical quantity of renewable energy to another Member State which is deducted from the amount of energy from renewable sources that is taken into account in calculating the former Member State’s renewable energy share pursuant to Article 8(1) of Directive (EU) 2018/2001;

(4)	‘additional conditions’ means criteria, beyond the timing, price and volume of a statistical transfer, that Member States may choose to attach to a statistical transfer agreement;

(5)	‘energy from renewable sources’ or ‘renewable energy’ means energy from renewable sources or renewable energy as defined in Article 2(1) of Directive (EU) 2018/2001;

(6)	‘statistical transfer volume’ or ‘volume’ means the transferred volume of renewable energy to be deducted from the selling Member State’s statistical accounts and added to those of the buying Member State pursuant to Article 8(1) of Directive (EU) 2018/2001.

Article 3

Objectives

1. The URDP aims to facilitate statistical transfers of energy from renewable sources for the purposes of Directive (EU) 2018/2001 and to facilitate the achievement of the Union target set out in Article 3(1) of Directive (EU) 2018/2001 and of each Member State’s contribution to that target established in accordance with Article 3(2) of Directive (EU) 2018/2001.

2. The URDP shall:

(a)

identify potential opportunities for statistical transfers among Member States by providing aggregated information on:

(i)	Member States which have exceeded or are expected to exceed their renewable contribution or target and thus potentially have excess renewable statistical amounts to be transferred to another Member State;

(ii)	Member States which have fallen short or are expected to fall short of their renewable contribution or target and could therefore be potentially in deficit of renewable statistical amounts;

(b)	include information provided by Member States on supply and demand for statistical transfers of renewable energy, including volume, price and time frame as well as any additional conditions for the transfer;

(c)	facilitate agreements on statistical transfers between Member States through a non-binding matching mechanism of demand for and supply of statistical transfers between Member States and by providing contact points in Member States to enter into discussions on agreements;

(d)	provide access to guidance material assisting Member States in concluding statistical transfers;

(e)	increase transparency on concluded statistical transfer agreements by providing key information on those transfers, including information about volumes, prices and timing as well as the related statistical transfer agreement documents, where they are publicly available.

3. In addition to the objectives set out in paragraph 2, the URDP may provide any other functionality relating to the process of statistical transfers of energy from renewable sources to contribute to the objective set out in paragraph 1.

Article 4

Identification of available energy quantities for statistical transfers

1. The URDP shall facilitate the conclusion between Member States of statistical transfer agreements by identifying potential opportunities for statistical transfers on the basis of aggregated energy quantities available for statistical transfers.

2. Those potential opportunities may be identified on the basis of an estimation of expected energy quantities available for statistical transfers per country until 2030 derived from publicly available information, including the integrated national energy and climate plans, their updates and the integrated national energy and climate progress reports submitted by Member States pursuant to Regulation (EU) 2018/1999 and third-party assessments.

Article 5

Requests to buy or sell from Member States

1. Member States may, on a voluntary basis, submit to the URDP annual data indicating the quantities of their supply and demand for statistical transfers of energy from renewable sources, including:

(a)	the volume of energy from renewable sources which they seek to buy or sell from or to another Member State through a statistical transfer, including, as applicable, any fixed or flexible volume component;

(b)	the indication of a price or a price range at which they would accept to buy or sell any excess production of energy from renewable sources from or to another Member State through a statistical transfer, including as applicable, any fixed or flexible price component;

(c)	the time frame for which a statistical transfer may be concluded, including, as applicable, a single year or several years, the previous or current year or other future years;

(d)	any other additional conditions or priorities to be attached to the statistical transfer.

2. Statistical transfer volumes shall be provided in ‘ktoe’ (thousand tonnes of oil equivalent), ‘GWh’ (Gigawatt-hour), ‘TJ’ (Terajoules) or other equivalent energy unit. When a conversion takes place from mass or volume, the corresponding calorific value shall also be included. The quantity of energy from renewable sources subject to the statistical transfer shall be rounded to 3 decimal points.

3. The data provided by a Member State shall not constitute any legal obligation on this Member State to enter into an agreement with another Member State. It shall only serve for information purposes to facilitate negotiations between Member States. The data shall only be available on the URDP to other Member States and to the Commission.

4. The URDP shall include a matching mechanism for the purposes of matching supply and demand as indicated by Member States and identifying potential transfers of energy from renewable sources with other Member States.

5. Any potential transfers identified by the URDP matching mechanism shall be non-binding and shall only serve for information purposes regarding the conclusion of statistical transfer agreements between Member States.

Article 6

Access to the URDP and Member States contact points

1. Member States shall specify to the Commission the persons authorised to have access to the URDP. Access shall only be denied to those persons where it is considered justified in terms of numbers or function of such persons.

2. Member States shall each designate a contact point in charge of statistical transfers of energy from renewable sources, submit the information to the URDP and update it as necessary. The URDP shall make the information about the contact points of each Member State available.

Article 7

Guidance and information

1. The Commission shall provide guidance materials about the URDP and its use to assist Member States in concluding statistical transfers, including a user manual on statistical transfers.

2. On the URDP the Commission may provide access to additional resources and information related to the URDP, including an agreement template, articles and reports in the field of statistical transfers of energy from renewable sources.

3. The Commission shall make available on the URDP information on statistical transfer agreements concluded on it, including their timing, volume, price, additional conditions and the related statistical transfer agreement, as well as information on the timing, volume and the participating Member States with regard to statistical transfer agreements concluded on the basis of Article 8 of Directive (EU) 2018/2001 as well as on Article 6 of Directive 2009/28/EC outside the platform.

Article 8

Entry into force

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 6 August 2021.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 328, 21.12.2018, p. 82.

(2) Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (OJ L 140, 5.6.2009, p. 16).

(3) Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p. 1).

(4) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).

(5) Regulation (EC) No 1099/2008 of the European Parliament and of the Council of 22 October 2008 on energy statistics (OJ L 304, 14.11.2008, p. 1).

17.11.2021

Official Journal of the European Union

L 407/10

COMMISSION IMPLEMENTING REGULATION (EU) 2021/2005

of 16 November 2021

laying down implementing technical standards amending Implementing Regulation (EU) 2016/1799 as regards the mapping tables specifying the correspondence between the credit risk assessments of external credit assessment institutions and the credit quality steps set out in Regulation (EU) No 575/2013 of the European Parliament and of the Council

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (1), and in particular Article 136(1), first subparagraph, thereof,

Whereas:

(1)

Commission Implementing Regulation (EU) 2016/1799 (2) specifies, in its Annex III, the correspondence between the relevant credit assessments issued by an external credit assessment institution (‘ECAI’) and the credit quality steps set out in Section 2 of Chapter 2 of Title II of Part Three of Regulation (EU) No 575/2013 (‘mapping’).

(2)

Since the latest amendments, by Commission Implementing Regulation (EU) 2019/2028 (3), to Annex III to Implementing Regulation (EU) 2016/1799, the quantitative and qualitative factors underpinning the credit assessments of some mappings in Annex III to Implementing Regulation (EU) 2016/1799 have changed. In addition, some ECAIs have extended their credit assessments to new market segments, resulting in new rating scales and new credit rating types. It is therefore necessary to update the mappings of the ECAIs concerned.

(3)

Since the adoption of Implementing Regulation (EU) 2019/2028, two additional credit rating agencies have been registered in accordance with Articles 14 to 18 of Regulation (EC) No 1060/2009 of the European Parliament and of the Council (4), while two other ECAIs for which Implementing Regulation (EU) 2016/1799 provided a mapping have been deregistered. As Article 136(1) of Regulation (EU) No 575/2013 requires the specification of mappings for all ECAIs, that Regulation should be amended to provide a mapping for the newly registered ECAIs, and to remove the mapping for the deregistered ECAIs.

(4)

In addition, one ECAI registered in accordance with Articles 14 to 18 of Regulation (EC) No 1060/2009, and for which a mapping was provided in Implementing Regulation (EU) 2016/1799, has amended the symbols used to denote the rating categories of its rating scales. It is therefore necessary to amend the mapping for that ECAI to reflect the current symbols used by that ECAI.

(5)	This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Banking Authority, the European Securities and Markets Authority and the European Insurance and Occupational Pensions Authority jointly (the European Supervisory Authorities).

(6)

The European Supervisory Authorities have conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (5); the advice of the Securities and Markets Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (6); and the advice of the Insurance and Reinsurance Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (7).

(7)	Implementing Regulation (EU) 2016/1799 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Amendment to Regulation (EU) 2016/1799

Annex III to Implementing Regulation (EU) 2016/1799 is replaced by the text set out in the Annex to this Regulation.

Article 2

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 16 November 2021.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 176, 27.6.2013, p. 1.

(2) Commission Implementing Regulation (EU) 2016/1799 of 7 October 2016 laying down implementing technical standards with regard to the mapping of credit assessments of external credit assessment institutions for credit risk in accordance with Articles 136(1) and 136(3) of Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 275, 12.10.2016, p. 3).

(3) Commission Implementing Regulation (EU) 2019/2028 of 29 November 2019 amending Implementing Regulation (EU) 2016/1799 as regards the mapping tables specifying the correspondence between the credit risk assessments of external credit assessment institutions and the credit quality steps set out in Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 313, 4.12.2019, p. 34).

(4) Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies (OJ L 302, 17.11.2009, p. 1).

(5) Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).

(6) Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84).

(7) Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p. 48).

ANNEX

“ANNEX III

Mapping tables for the purposes of Article 16

Credit quality step	1	2	3	4	5	6
A.M. Best (EU) Rating Services B.V.
Long-term issuer credit rating scale	aaa, aa+, aa, aa-	a+, a, a-	bbb+, bbb, bbb-	bb+, bb, bb-	b+, b, b-	ccc+, ccc, ccc-, cc, c, d, e, f, s
Long-term issue rating scale	aaa, aa+, aa, aa-	a+, a, a-	bbb+, bbb, bbb-	bb+, bb, bb-	b+, b, b-	ccc+, ccc, ccc-, cc, c, d, s
Financial strength rating scale	A++, A+	A, A-	B++, B+	B, B-	C++, C+	C, C-, D, E, F, S
Short-term issuer rating scale	AMB-1+	AMB-1-	AMB-2, AMB-3	AMB- 4, d, e, f, s
Short-term issue rating scale	AMB-1+	AMB-1-	AMB-2, AMB-3	AMB- 4, d, s
ARC Ratings S.A.
Medium- and long-term issuer rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Medium- and long-term issue rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Claims paying ability rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, R
Short-term issuer rating scale	A-1+	A-1	A-2, A-3	B, C, D
Short-term issue rating scale	A-1+	A-1	A-2, A-3	B, C, D
ASSEKURATA Assekuranz Rating-Agentur GmbH
Long-term credit rating scale	AAA, AA	A	BBB	BB	B	CCC, CC/C, D
Short-term corporate rating scale	A++	A		B, C, D
Axesor Risk Management S.L.
Global long-term rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D, E
Global short-term rating scale	AS1+	AS1	AS2	AS3, AS4, AS5
Banque de France
Global long-term issuer credit rating scale	3++	3+, 3	4+	4, 5+	5, 6	7, 8, 9, P
Global NEC long-term issuer credit rating scale	1+	1, 1-	2+, 2, 2-	3+, 3, 3-, 4+, 4, 4-, 5+	5, 5-, 6+, 6, 6-	7, 8, P
BCRA — Credit Rating Agency AD
Global long-term rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Global short-term rating scale	A-1+	A-1	A-2, A-3	B, C, D
Pension-insurance company long-term scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Pension-insurance company short-term scale	A-1+	A-1	A-2, A-3	B, C, D
Pension fund long-term scale	AAA pf, AA pf	A pf	BBB pf	BB pf	B pf	C pf
Guarantee fund long-term scale	AAA, AA	A	BBB	BB	B	C, D
Guarantee fund short-term scale	A-1+	A-1	A-2, A-3	B, C, D
Capital Intelligence Ratings Ltd
International long-term issuer rating scale	AAA, AA	A	BBB	BB	B	C, RS, SD, D
International long-term issue rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
International long-term insurer financial strength rating scale	AAA, AA	A	BBB	BB	B	C, RS, SD, D
International short-term issuer rating scale	A1+	A1	A2, A3	B, C, RS, SD, D
International short-term issue rating scale	A1+	A1	A2, A3	B, C, D
International short-term insurer financial strength rating scale	A1+	A1	A2, A3	B, C, RS, SD, D
Cerved Rating Agency S.p.A.
Corporate long-term rating scale	A1.1, A1.2, A1.3	A2.1, A2.2, A3.1	B1.1, B1.2	B2.1, B2.2	C1.1	C1.2, C2.1
Corporate short-term rating scale	S-1	S-2	S-3	V-1, R-1
Creditreform Rating AG
Long-term issuer rating scale	AAA, AA	A		BBB	BB, B	C, SD, D
Long-term issue rating scale	AAA, AA	A		BBB	BB, B	C, D
Short-term rating scale	L1	L2		L3, NEL, D
CRIF Ratings S.r.l.
Long-term issuer rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D1S, D
Long-term issue rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, DS
SME rating scale	SME1, SME2		SME3	SME4	SME5, SME6	SME7, SME8
Short-term issuer rating scale	IG-1		IG-2	SIG-1, SIG-2, SIG-3, SIG-4
Short-term issue rating scale	IG-1		IG-2	SIG-1, SIG-2, SIG-3, SIG-4
DBRS Ratings GmbH
Long-term obligations rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Commercial paper and short-term debt rating scale	R-1 H, R-1 M	R-1 L	R-2, R-3	R-4, R-5, D
Financial strength rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, R
Expected loss rating scale	AAA(el), AA(el)	A(el)	BBB(el)	BB(el)	B(el)	CCC(el), CC(el), C(el)
Egan-Jones Ratings Co.
Long-term credit rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Short-term credit rating scale	A-1+	A-1	A-2	A-3, B, C, D
EuroRating Sp. z o.o.
Global long-term rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Fitch Ratings Ireland Limited
Long-term issuer default rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, RD, D
Corporate finance obligations — long-term rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C
Long-term international Insurer Financial Strength rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C
Derivative counterparty rating scale	AAA dcr, AA dcr	A dcr	BBB dcr	BB dcr	B dcr	CCC dcr, CC dcr, C dcr
Short-term rating scale	F1+	F1	F2, F3	B, C, RD, D
Short-term IFS rating scale	F1+	F1	F2, F3	B, C
GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH
Global long-term rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
HR Ratings de México, S.A. de C.V.
Global long-term rating scale	HR AAA(G)/HR AA(G)	HR A(G)	HR BBB(G)	HR BB(G)	HR B(G)	HR C(G)/HR D(G)
Global short-term rating scale	HR+1(G)/HR1(G)	HR2(G)	HR3(G)	HR4(G), HR5(G), HR D(G)
ICAP S.A.
Global long-term issuer rating scale		AAA, AA	A, BBB	BB, B	CCC, CC	C, D
Global long-term issue rating scale		AAA, AA	A, BBB	BB, B	CCC, CC	C, D
INBONIS S.A.
Long-term rating scale	AAA/AA	A	BBB	BB	B	CCC, CC, C, D
Japan Credit Rating Agency Ltd
Long-term issuer rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, LD, D
Long-term issue rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Short-term issuer rating scale	J-1+	J-1	J-2	J-3, NJ, LD, D
Short-term issue credit rating scale	J-1+	J-1	J-2	J-3, NJ, D
Kroll Bond Rating Agency Europe Limited
Long-term credit rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Short-term credit rating scale	K1+	K1	K2, K3	B, C, D
modeFinance S.r.l.
Global long-term rating scale	A1, A2	A3	B1	B2	B3	C1, C2, C3, D
Moody’s Investors Service
Global long-term rating scale	Aaa, Aa	A	Baa	Ba	B	Caa, Ca, C
Global short-term rating scale	P-1	P-2	P-3	NP
Nordic Credit RatingAS
Long-term rating scale	AAA/AA	A	BBB	BB	B	CCC, CC, C, D, SD
Short-term rating scale			N-1+	N-1, N-2, N-3, N-4
QIVALIO SAS (formerly Spread Research)
Global long-term rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Global short-term rating scale	SR0		SR1, SR2	SR3, SR4, SR5, SRD
Rating-Agentur Expert RA GmbH
International long-term credit rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D, E
International reliability rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D, E
International short-term rating scale	RA1+	RA1	RA2, RA3	RA4, RA5, C, D
Scope Ratings GmbH
Long-term rating scale	AAA, AA	A	BBB	BB	B	CCC, CC,C, D
Short-term rating scale	S-1+	S-1	S-2	S-3, S-4
Scope Hamburg GmbH
Global long-term rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, SD, D
S&P Global Ratings Europe Limited
Long-term issuer credit rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, R, SD/D
Long-term issue credit rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, C, D
Insurer financial strength rating scale	AAA, AA	A	BBB	BB	B	CCC, CC, SD/D, R
Long-term Financial Institution Resolution Counterparty Ratings	AAA, AA	A	BBB	BB	B	CCC, CC, SD,, D
Mid-Market Evaluation rating scale		MM1	MM2	MM3, MM4	MM5, MM6	MM7, MM8, MMD
Short-term issuer credit rating scale	A-1+	A-1	A-2, A-3	B, C, R, SD/D
Short-term issue credit rating scale	A-1+	A-1	A-2, A-3	B, C, D
Short-term Financial Institution Resolution Counterparty Ratings	A-1+	A-1	A-2, A-3	B, C, SD/D

”

17.11.2021

Official Journal of the European Union

L 407/18

COMMISSION IMPLEMENTING REGULATION (EU) 2021/2006

of 16 November 2021

laying down implementing technical standards amending Implementing Regulation (EU) 2016/1800 as regards the allocation of credit assessments of external credit assessment institutions to an objective scale of credit quality steps in accordance with Directive 2009/138/EC of the European Parliament and of the Council

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (1), and in particular Article 109a(1), third subparagraph, thereof,

Whereas:

(1)

Commission Implementing Regulation (EU) 2016/1800 (2) specifies, among other things, in its Annex, the correspondence between the relevant credit assessments issued by an external credit assessment institution (‘ECAI’) and the credit quality steps referred to in Article 3 of Commission Delegated Regulation (EU) 2015/35 (3) (‘External credit assessments’).

(2)

Since the latest amendments, by Commission Implementing Regulation (EU) 2020/744 (4), to the Annex to Implementing Regulation (EU) 2016/1800 the quantitative and qualitative factors underpinning the credit assessments of some mappings have changed. In addition, some ECAIs have extended their credit assessments to new market segments, resulting in new rating scales and new credit rating types. It is therefore necessary to update the mappings of the ECAIs concerned.

(3)

After the adoption of Implementing Regulation (EU) 2020/744, two credit rating agencies have been registered in accordance with Articles 14 to 18 of Regulation (EU) No 1060/2009 of the European Parliament and of the Council (5), while two other ECAIs for which Implementing Regulation (EU) 2016/1800 provided a mapping have been deregistered. It is therefore necessary to provide a mapping for the newly registered ECAIs and to remove the mapping for the deregistered ECAIs.

(4)

In addition, one ECAI registered in accordance with Articles 14 to 18 of Regulation (EU) No 1060/2009, and for which a mapping was provided in Implementing Regulation (EU) 2016/1800, has amended the symbols used to denote the rating categories of its rating scales. It is therefore necessary to amend the mapping for that ECAI to reflect the current symbols used by that ECAI.

(5)

This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Banking Authority (the EBA), the European Securities and Markets Authority (ESMA) and the European Insurance and Occupational Pensions Authority (EIOPA) jointly (the European Supervisory Authorities).

(6)

The European Supervisory Authorities have conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (6); the advice of the Securities and Markets Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (7); and the advice of the Insurance and Reinsurance Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (8).

(7)	Implementing Regulation (EU) 2016/1800 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Amendment to Implementing Regulation (EU) 2016/1800

The Annex to Implementing Regulation (EU) No 2016/1800 is replaced by the text in the Annex to this Regulation.

Article 2

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 16 November 2021.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 335, 17.12.2009, p. 1.

(2) Commission Implementing Regulation (EU) 2016/1800 of 11 October 2016 laying down implementing technical standards with regard to the allocation of credit assessments of external credit assessment institutions to an objective scale of credit quality steps in accordance with Directive 2009/138/EC of the European Parliament and of the Council (OJ L 275, 12.10.2016, p. 19).

(3) Commission Delegated Regulation (EU) 2015/35 of 10 October 2014 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 12, 17.1.2015, p. 1).

(4) Commission Implementing Regulation (EU) 2020/744 of 4 June 2020 amending Implementing Regulation (EU) 2016/1800 laying down implementing technical standards with regard to the allocation of credit assessments of external credit assessment institutions to an objective scale of credit quality steps in accordance with Directive 2009/138/EC of the European Parliament and of the Council (OJ L 176, 5.6.2020, p. 4).

(5) Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies (OJ L 302, 17.11.2009, p. 1).

(6) Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC(OJ L 331, 15.12.2010, p.12).

(7) Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84).

(8) Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p. 48).

ANNEX

‘ANNEX

Allocation of credit assessments of external credit assessment institutions to an objective scale of credit quality steps

Credit quality step	0	1	2	3	4	5	6
A.M. Best (EU) Rating Services B.V.
Long-term issuer credit ratings scale	aaa	aa, aa-	a+, a, a-	bbb+, bbb, bbb-	bb+, bb, bb-	b+, b, b-	ccc+, ccc, ccc-, cc, c, d, e, f, s
Long-term issue ratings scale	aaa	aa, aa-	a+, a, a-	bbb+, bbb, bbb-	bb+, bb, bb-	b+, b, b-	ccc+, ccc, ccc-, cc, c, d, s
Financial strength ratings scale		A++, A+	A, A-	B++, B+	B, B-	C++, C+	C, C-, D, E, F, S
Short-term issuer ratings scale		AMB-1+	AMB-1-	AMB-2, AMB-3	AMB- 4, d, e, f, s
Short-term issue ratings scale		AMB-1+	AMB-1-	AMB-2, AMB-3	AMB- 4, d, s
ARC Ratings S.A.
Medium- and long-term issuers rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Medium- and long-term issues rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Claims paying ability rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, R
Short-term issuers rating scale		A-1+	A-1	A-2, A-3	B, C, D
Short-term issues rating scale		A-1+	A-1	A-2, A-3	B, C, D
ASSEKURATA Assekuranz Rating-Agentur GmbH
Long-term credit rating scale	AAA	AA	A	BBB	BB	B	CCC, CC/C, D
Short-term corporate rating scale		A++	A		B, C, D
Axesor Risk Management SL
Global long-term rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D, E
Global short-term rating scale		AS1+	AS1	AS2	AS3, AS4, AS5
Banque de France
Global long-term issuer credit ratings scale		3++	3+, 3	4+	4, 5+	5, 6	7, 8, 9, P
Global NEC long-term issuer credit rating scale		1+	1, 1-	2+, 2, 2-	3+, 3, 3-, 4+, 4, 4-, 5+	5, 5-, 6+, 6, 6-	7, 8, P
BCRA – Credit Rating Agency AD
Global long-term ratings scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Global short-term ratings scale		A-1+	A-1	A-2, A-3	B, C, D
Pension-insurance company long-term scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Pension-insurance company short-term scale		A-1+	A-1	A-2, A-3	B, C, D
Pension fund long-term scale	AAA pf	AA pf	A pf	BBB pf	BB pf	B pf	C pf
Guarantee fund long-term scale	AAA	AA	A	BBB	BB	B	C, D
Guarantee fund short-term scale		A-1+	A-1	A-2, A-3	B, C, D
Capital Intelligence Ratings Ltd
International long-term issuer rating scale	AAA	AA	A	BBB	BB	B	C, RS, SD, D
International long-term issue rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
International long-term insurer financial strength rating scale	AAA	AA	A	BBB	BB	B	C,RS, SD, D
International short-term issuer rating scale		A1+	A1	A2, A3	B, C, RS, SD, D
International short-term issue rating scale		A1+	A1	A2, A3	B, C, D
International short-term insurer financial strength rating scale		A1+	A1	A2, A3	B, C, RS, SD, D
Cerved Rating Agency S.p.A.
Corporate long-term rating scale	A1.1	A1.2, A1.3	A2.1, A2.2, A3.1	B1.1, B1.2	B2.1, B2.2	C1.1	C1.2, C2.1
Corporate short-term rating scale		S-1	S-2	S-3	V-1, R-1
Creditreform Rating AG
Long-term rating scale	AAA	AA	A		BBB	BB , B	C, SD, D
Long-term issue rating scale	AAA	AA	A		BBB	BB , B	C, D
Short-term rating scale	L1	L2		L3, NEL, D
CRIF Ratings S.r.l.
Long-term issuer rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D1S, D
Long-term issue rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, DS
SME rating scale		SME1, SME2		SME3	SME4	SME5, SME6	SME7, SME8
Short-term issuer rating scale		IG-1		IG-2	SIG-1, SIG-2, SIG-3, SIG-4
Short-term issue rating scale		IG-1		IG-2	SIG-1, SIG-2, SIG-3, SIG-4
DBRS Ratings GmbH
Long-term obligations rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Commercial paper and short-term debt rating scale		R-1 H, R-1 M	R-1 L	R-2, R-3	R-4, R-5, D
Financial Strength rating scale		AAA, AA	A	BBB	BB	B	CCC, CC, C, R
Expected loss rating scale		AAA(el), AA(el)	A(el)	BBB(el)	BB(el)	B(el)	CCC(el), CC(el), C(el)
Egan-Jones Ratings Co.
Long-term credit rating scale	AAA	AA	A	BBB	BB	B	CCC,CC, C, D
Short-term credit rating scale		A-1+	A-1	A-2	A-3, B, C, D
EuroRating Sp. z o.o.
Global long-term rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Fitch Ratings Ireland Limited
Long-term issuer default ratings scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, RD, D
Corporate finance obligations – Long-term ratings scale	AAA	AA	A	BBB	BB	B	CCC, CC, C
Long-term international IFS ratings scale	AAA	AA	A	BBB	BB	B	CCC, CC, C
Derivative counterparty ratings scale		AAA dcr, AA dcr	A dcr	BBB dcr	BB dcr	B dcr	CCC dcr, CC dcr, C dcr
Short-term rating scale		F1+	F1	F2, F3	B, C, RD, D
Short-term IFS ratings scale		F1+	F1	F2, F3	B, C
GBB-Rating Gesellschaft für Bonitätsbeurteilung mbH
Global long-term rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
HR Ratings de México, S.A. de C.V.
Global long-term rating scale	HR AAA(G)	HR AA(G)	HR A(G)	HR BBB(G)	HR BB(G)	HR B(G)	HR C(G)/HR D(G)
Global short-term rating scale	HR+1(G)	HR1(G)	HR2(G)	HR3(G)	HR4(G), HR5(G), HR D(G)
ICAP S.A
Global long-term issuer rating scale			AAA, AA	A, BBB	BB, B	CCC, CC	C, D
Global long-term issue rating scale			AAA, AA	A, BBB	BB, B	CCC, CC	C, D
INBONIS SA
Long-term rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Japan Credit Rating Agency Ltd
Long-term issuer ratings scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, LD, D
Long-term issue ratings scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Short-term issuer ratings scale		J-1+	J-1	J-2	J-3, NJ, LD, D
Short-term issue credit ratings scale		J-1+	J-1	J-2	J-3, NJ, D
Kroll Bond Rating Agency Europe
Long-term credit rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Short-term credit rating scale		K1+	K1	K2, K3	B, C, D
modeFinance S.r.l.
Global long-term rating scale	A1	A2	A3	B1	B2	B3	C1, C2, C3, D
Moody’s Investors Service
Global long-term rating scale	Aaa	Aa	A	Baa	Ba	B	Caa, Ca, C
Global short-term rating scale		P-1	P-2	P-3	NP
Nordic Credit Rating AS
Long-term rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D, SD
Short-term rating scale				N-1+	N-1, N-2, N-3, N-4
QIVALIO SAS (formerly Spread Research)
Global long-term rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Global short-term rating scale		SR0		SR1, SR2	SR3, SR4, SR5, SRD
Rating-Agentur Expert RA GmbH
International long-term credit rating scale	AAA	AA	A	BBB	BB	B	CCC,CC, C, D, E
International reliability rating scale	AAA	AA	A	BBB	BB	B	CCC,CC, C, D, E
International short-term rating scale		RA1+	RA1	RA2, RA3	RA4, RA5, C, D
Scope Ratings AG
Long-term rating scale	AAA	AA	A	BBB	BB	B	CCC, CC,C, D
Short-term rating scale		S-1+	S-1	S-2	S-3, S-4
Scope Hamburg GmbH
Global long-term rating scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, SD, D
S&P Global Ratings
Long-term issuer credit ratings scale	AAA	AA	A	BBB	BB	B	CCC, CC, R, SD/D
Long-term issue credit ratings scale	AAA	AA	A	BBB	BB	B	CCC, CC, C, D
Insurer financial strength ratings scale	AAA	AA	A	BBB	BB	B	CCC, CC, SD/D, R
Long-term Financial Institution Resolution Counterparty Ratings	AAA	AA	A	BBB	BB	B	CCC, CC, SD, D
Mid-Market Evaluation ratings scale			MM1	MM2	MM3, MM4	MM5, MM6	MM7, MM8, MMD
Short-term issuer credit ratings scale		A-1+	A-1	A-2, A-3	B, C, R, SD/D
Short-term issue credit ratings scale		A-1+	A-1	A-2, A-3	B, C, D
Short-term Financial Institution Resolution Counterparty Ratings		A-1+	A-1	A-2, A-3	B, C, SD/D

’

17.11.2021

Official Journal of the European Union

L 407/27

COMMISSION IMPLEMENTING REGULATION (EU) 2021/2007

of 16 November 2021

laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special scheme for small enterprises

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (1), and in particular Articles 17(2), 32(2), 37a(2) and 37b(4) thereof,

Whereas:

(1)	Title XII, Chapter 1, of Council Directive 2006/112/EC (2), which provides for a special scheme for small enterprises, has been amended by Council Directive (EU) 2020/285 (3).

(2)

Directive (EU) 2020/285 also amended Regulation (EU) No 904/2010 that lays down rules for administrative cooperation and the fight against fraud in the field of value added tax (VAT). Article 17(1), point (g), Article 21(2b), Article 32(1) and Articles 37a and 37b of that Regulation specifically concern the storage, the automated enquiry and the transmission of information relating to that special scheme. The measures necessary to comply with those amendments are to apply from 1 January 2025.

(3)

In order to facilitate automated enquiry, it is necessary to define practical details and specifications concerning the access a Member State is to grant the competent authority of any other Member State to information, such as identification details and the value of supplies of goods or services carried out by the taxable person availing itself of the special scheme as applied by the Member State in which the supply takes place.

(4)

To ensure that the information referred to in Article 37a(1) and Article 37b(2) and (3) of Regulation (EU) No 904/2010 is exchanged in a uniform manner, the Commission is to adopt practical arrangements for such exchange, including a common electronic message. This would also allow for the uniform development of the technical and functional specifications, as they would follow a regulated framework.

(5)

In particular, those practical arrangements should ensure effective transmission and processing of information relating to the registration of small enterprises, required for them to be able to avail themselves of the special scheme outside their Member State of establishment, since Member States would need to modify their electronic interfaces which are currently designed for the scheme allowing for an exemption to be granted only to enterprises established in the Member State in which the VAT is due, so that information can be exchanged in a uniform manner.

(6)

Information relating to changes to the identification details, such as the exclusion from the special scheme, should also be exchanged in a uniform manner in order to allow Member States to monitor the correct application of the special scheme within their territory and to combat fraud. To that end, common arrangements for the electronic exchange of such information should be provided.

(7)

In order to keep the administrative burden on taxable persons to a minimum, while monitoring the correct application of the special scheme, it is necessary to establish certain minimum requirements for the electronic interface in case of submission of notifications by taxable persons. Member States should not, however, be prevented from providing additional functionalities to further reduce administrative burdens.

(8)	Practical arrangements should also be determined to facilitate the provision of details on the measures approved by each Member State in transposing Article 167a, Title XI, Chapter 3, and Title XII, Chapter 1, of Directive 2006/112/EC.

(9)	This Regulation should apply from the day from which Article 17(1), point (g), Article 21(2b), Article 32(1) and Articles 37a and 37b of Regulation (EU) No 904/2010 apply.

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

HAS ADOPTED THIS REGULATION:

Article 1

Definitions

For the purposes of this Regulation, the following definitions apply:

(1)	‘special scheme’ means the special scheme of exemptions for small enterprises provided for in Title XII, Chapter 1, Section 2, of Directive 2006/112/EC;

(2)	‘Member State of exemption’ means the Member State granting the exemption from VAT to the supply of goods and services made within its territory by taxable persons eligible for exemption under the special scheme;

(3)	‘Member State of establishment’ means the Member State in which the taxable person availing itself of the special scheme is established.

Article 2

Functionalities of electronic interfaces

The electronic interface in the Member State of establishment, by which a taxable person may be required, pursuant to Article 284c(2) of Directive 2006/112/EC, to submit a prior notification, any update to that notification and to report the value of supplies for the use of the special scheme in another Member State, shall offer the facility to save the information and any change to that information, to be provided pursuant to Article 284(3) and (4) and Articles 284a and 284b of Directive 2006/112/EC.

Article 3

Automated exchange of information

Pursuant to Article 21(2b) of Regulation (EU) No 904/2010, the Member State of establishment shall grant the competent authority of other Member States automated access to the following information collected and stored in accordance with Article 17(1), point (g), of that Regulation, via the CCN/CSI network or via an equivalent secure network or system:

(a)	the individual number by which a taxable person availing itself of the exemption in any of those other Member States is identified pursuant to Article 284(3) of Directive 2006/112/EC;

(b)	name, activity and business sector if relevant pursuant to Article 284(1), second subparagraph, of Directive 2006/112/EC, legal form and address of that taxable person;

(c)	in case of change of the place of establishment, the date from which such change takes effect and, if available, the Member State in which the taxable person has decided to establish itself;

(d)	the Member States in which the taxable person intends to avail itself of exemption as regards prior notification or update to a prior notification, as referred to in Article 284(3) or (4) of Directive 2006/112/EC;

(e)	the Member States in which the taxable person avails itself of exemption under Article 284(2) of Directive 2006/112/EC;

(f)	the date of commencement of the exemption in each of the Member States in which the taxable person avails itself of exemption;

(g)

the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, during the calendar year of notification and during the calendar years prior to notification, pursuant to Article 288a(1) of Directive 2006/112/EC;

(h)

the total value of supplies of goods and/or services, including any amendments to it, carried out per calendar quarter in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, or “0” if no supplies have been made;

(i)

the date on which the Union annual turnover exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC and the total value of the supplies carried out in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, or “0” if no supplies have been made, from the beginning of the calendar quarter up until the date the Union annual turnover threshold was exceeded;

(j)	the date on which the taxable person is no longer eligible to apply the exemption and the Member State or Member States in which cessation takes effect, following a notification by the Member States of exemption as referred to in Article 284e, point (b), of Directive 2006/112/EC;

(k)	the date on which the decision of the taxable person to voluntarily cease applying the exemption scheme takes effect and the Member State or Member States in which cessation takes effect;

(l)	the date on which the activities of the taxable person have ceased and the Member States concerned.

Article 4

Transmission of information

1. Member States shall, without delay, provide the details listed in Annex I to this Regulation and their updates as regards the provisions which transpose Article 167a, Title XI, Chapter 3, and Title XII, Chapter 1, of Directive 2006/112/EC, in accordance with Article 32(1) of Regulation (EU) No 904/2010. That information shall be submitted via the web portal established by the Commission.

2. The Member State of establishment shall transmit the following information via the CCN/CSI network, or via an equivalent secure network or system, as a common electronic message set out in Annex II to this Regulation, to the competent authorities of the Member State of exemption, within 15 working days from the date on which the information becomes available, pursuant to Article 37a(1) of Regulation (EU) No 904/2010:

(a)

as regards prior notification or update to a prior notification, as referred to in Article 284(3) or (4) of Directive 2006/112/EC, in order to inform the Member State concerned of a taxable person seeking the exemption:

(i)	the individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010, or, if not yet available;

(ii)	any other number for the purpose of the identification of the taxable person;

(b)

as regards the prior notification or the update to a prior notification referred to in Article 284(3) or (4) of Directive 2006/112/EC, subsequent to having informed the taxable person of its individual identification number or having confirmed the number to the taxable person as referred to in Article 284(5) of Directive 2006/112/EC:

(i)	the individual identification number assigned to that taxable person referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and

(ii)	the date of commencement of the exemption referred to in Article 21(2b), point (d), of Regulation (EU) No 904/2010 in respect of the taxable person in the Member State concerned;

(c)

as regards any taxable person whose Union annual turnover has exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC:

(i)	the individual identification number of that taxable person, referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and

(ii)	the date on which the Union annual turnover of that taxable person exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC;

(d)

as regards any taxable person who has failed to comply with the reporting obligations laid down in Article 284b of Directive 2006/112/EC:

(i)	the individual identification number of that taxable person referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010; and

(ii)	the fact of failure to comply with those obligations.

3. The Member State of exemption shall transmit the following information to the competent authorities of the Member State of establishment via the CCN/CSI network or via an equivalent secure network or system, as a common electronic message set out in Annex III to this Regulation, pursuant to Article 37b(2) and (3) of Regulation (EU) No 904/2010:

(a)

within 15 working days from receiving the information referred to in paragraph 2, point (a):

(i)

the individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010 or, if not yet available, any other number received from the Member State of establishment for the purpose of the identification;

(ii)	information as to whether or not the annual turnover threshold applicable in that Member State for the exemption, referred to in Article 284(2), point (b), of Directive 2006/112/EC, in the current year is exceeded;

(iii)

information as to whether the conditions referred to in Article 288a(1) of Directive 2006/112/EC are fulfilled;

(iv)	any request for additional clarification needed in view of the information to be provided under points (ii) and (iii);

(b)	without delay, the individual identification number of the taxable person, referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010, and the date on which it ceased to be eligible for the exemption pursuant to Article 288a(1) of Directive 2006/112/EC;

(c)	without delay, the date on which the special scheme for small enterprises has ceased to apply in that Member State.

Article 5

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2025.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 16 November 2021.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 268, 12.10.2010, p. 1.

(2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

(3) Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (OJ L 62, 2.3.2020, p. 13).

ANNEX I

Information to be provided by Member States pursuant to Article 32(1) of Regulation (EU) No 904/2010

1. Special scheme for cash accounting

Article 167a of Directive 2006/112/EC – optional scheme for cash accounting

Q1. Is it possible to opt in your Member State for the special scheme for cash accounting?

Q2. If yes, which is the threshold in force? Please indicate it in EUR and in your national currency.

2. Special scheme for small enterprises

Title XII, Chapter 1, Section 1, of Directive 2006/112/EC

Article 281 – Simplified procedures for charging and collection

Q3. Do you apply simplified procedures, such as flat-rate schemes, for charging and collecting VAT to small enterprises?

Q4a. If yes, which simplified procedures do you apply to small enterprises?

Q4b. Under which conditions or limits do you apply such simplified procedures?

Title XII, Chapter 1, Section 2, of Directive 2006/112/EC

Articles 282-290 of Directive 2006/112/EC – Exemptions

Q5. Do you apply the special scheme for small enterprises as set out in Title XII, Chapter 1, Section 2, of Directive 2006/112/EC?

Q6a. If yes, from which date?

Q6b. If no, but you have applied it in the past, until which date?

Article 283(2) of Directive 2006/112/EC – Exclusions

Q7. Which transactions are excluded from the exemption under the special scheme for small enterprises as applied by your Member State?

Article 284(1) of Directive 2006/112/EC – Threshold

Q8. Which is(are) the level(s) of the annual turnover threshold(s) in force to benefit from the exemption (exemption threshold(s)) in your Member State? Please indicate it in EUR and in your national currency.

Q9. From which date has(have) the current level(s) of the exemption threshold(s) been in force?

Q10. If you apply more than one threshold, please indicate the criteria for qualifying for the respective categories of supplies to which the different thresholds apply and indicate the date from which those criteria apply.

Article 284(3) of Directive 2006/112/EC – Individual identification number

Q11. For the purpose of the identification referred to in Article 284(3), point (b), of Directive 2006/112/EC, do you use the individual VAT identification number already allocated to the taxable person in respect of that person’s obligations under the internal system or do you apply the structure of a VAT number or any other number?

Article 284c(1) of Directive 2006/112/EC – Currency

Q12. For the purposes of Article 284c(1), first subparagraph, point (b), of Directive 2006/112/EC, do you require the values to be expressed in your national currency?

Article 284c(2) of Directive 2006/112/EC – Submission of information

Q13. Do you require the information referred to in Article 284(3) and (4) and in Article 284b(1) and (3) of Directive 2006/112/EC to be submitted by the taxable person by electronic means?

Q14. If yes, subject to which conditions?

Article 284d(3) of Directive 2006/112/EC – Failure to comply

Q.15. Where a taxable person fails to comply with the obligations provided for in Article 284b of Directive 2006/112/EC, do you require such a taxable person to fulfil VAT obligations in respect of exempt transactions carried out in your Member State?

Q.16. If yes, which obligations?

Article 288a(1) of Directive 2006/112/EC – Transitional period

Q17. In your Member State, does the exemption provided for in Article 284(1) of Directive 2006/112/EC cease to apply as of the time when the threshold laid down in accordance with that paragraph is exceeded, pursuant to Article 288a(1), fourth subparagraph?

Q18. If this is not the case and you allow the taxable person to continue to benefit from the exemption provided for in Article 284(1) of Directive 2006/112/EC during the calendar year when the threshold is exceeded, do you apply a ceiling?

Q19. If yes, do you apply a ceiling of 10 % or 25 %?

Q20. For how many years is the taxable person excluded from the special scheme for small enterprises after having exceeded the exemption threshold?

Article 290 of Directive 2006/112/EC – Option for taxable persons who are entitled to exemption

Q21. Do you have any detailed rules or conditions in place for applying the option provided for in Article 290 of Directive 2006/112/EC?

Q22. If yes, which rules and conditions do you apply?

Title XII, Chapter 1, Section 2a, of Directive 2006/112/EC

Articles 292a-292d of Directive 2006/112/EC – Simplification of obligations for exempt small enterprises

Q23. Do you release small enterprises established within the territory of your Member State, which avail themselves of the exemption only in your Member State, from any obligations?

Q24. If yes, from which obligations?

Q25. Do you release exempt small enterprises from any of the obligations referred to in Articles 217 to 271 of Directive 2006/112/EC, pursuant to Article 292d of Directive 2006/112/EC?

Q26. If yes, from which obligations?

ANNEX II

Information to be transmitted by the Member State of establishment to the Member State(s) granting the exemption pursuant to Article 37a(1) of Regulation (EU) No 904/2010

to be transmitted by electronic means within 15 working days from the date on which the information becomes available

As regards prior notification or update to a prior notification as referred to in Article 284(3) or (4) of Directive 2006/112/EC:

In order to inform the Member State concerned of taxable persons’ intention to avail themselves of the exemption in that Member State:

i.	The individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010 or, if not yet available, any other number for the purpose of the identification.

After having received a confirmation from the Member State of exemption that the taxable persons are eligible for the exemption and after having notified the taxable persons:

i.	Individual identification number of the taxable person availing itself of the exemption, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010

ii.	Member States in which the taxable person avails itself of the exemption with indication of the date of commencement of the exemption in each of the Member States concerned:

Repeatable

ii.1.

Member State

ii.2.

Date of commencement of the exemption

As regards taxable persons whose Union annual turnover exceeds EUR 100 000 as referred to in Article 284(2), point (a), of Directive 2006/112/EC:

a.	Individual identification number of the taxable person concerned, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010

b.	Date on which the Union annual turnover of the taxable person exceeded EUR 100 000

As regards taxable persons who have failed to comply with the reporting obligations laid down in Article 284b of Directive 2006/112/EC:

a.	Individual identification number of the taxable person concerned, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010

b.	The fact of failure to comply with the reporting obligations

ANNEX III

Information to be transmitted by the Member State(s) granting the exemption to the Member State of establishment pursuant to Article 37b(2) and (3) of Regulation (EU) No 904/2010

to be transmitted by electronic means within 15 working days after receiving the information referred to in point 1(a) of Annex II

As regards prior notification or an update to a notification as referred to in Article 284(3) or (4) of Directive 2006/112/EC, in order to inform the Member State of establishment of a taxable person’s eligibility to the exemption in that Member State:

Individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010 or, if not yet available, any other number received from the Member State of establishment for the purpose of identification of that taxable person.

b.	Whether or not the annual turnover threshold referred to in Article 284(2), point (b), of Directive 2006/112/EC was exceeded during the current calendar year

c.	Whether the conditions referred to in Article 288a(1) of Directive 2006/112/EC are fulfilled

d.	Request for additional clarification needed in view of the information to be provided under points (b) and (c).

Optional information

to be transmitted by electronic means without delay

As regards the taxable persons who have ceased to be eligible for the exemption:

a.	Individual identification number of the taxable person, issued by the Member State of establishment and referred to in Article 21(2b), point (a), of Regulation (EU) No 904/2010

b.	The date on which the taxable person ceased to be eligible for the exemption under Article 288a(1) of Directive 2006/112/EC

As regards the cessation of the application of the special scheme for small enterprises in the Member State granting the exemption, referred to in Article 284e(b) of Directive 2006/112/EC:

a.	The date on which the special scheme for small enterprises has ceased to apply in that Member State

17.11.2021

Official Journal of the European Union

L 407/37

COUNCIL DECISION (CFSP) 2021/2008

of 16 November 2021

amending and updating Decision (CFSP) 2018/340 establishing the list of projects to be developed under PESCO

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on European Union, in particular Article 46(6) thereof,

Having regard to Council Decision (CFSP) 2017/2315 of 11 December 2017 establishing permanent structured cooperation (PESCO) and determining the list of participating Member States (1),

Having regard to the proposal from the High Representative of the Union for Foreign Affairs and Security Policy,

Whereas:

(1)	On 11 December 2017, the Council adopted Decision (CFSP) 2017/2315.

(2)

Article 4(2), point (e) of Decision (CFSP) 2017/2315 provides that the Council is to establish the list of projects to be developed under PESCO, reflecting both support for capability development and the provision of substantial support within means and capabilities to common security and defence policy (CSDP) operations and missions.

(3)	On 6 March 2018, the Council adopted Decision (CFSP) 2018/340 (2) establishing the list of projects to be developed under PESCO.

(4)	On 6 March 2018, the Council also adopted a Recommendation concerning a roadmap for the implementation of PESCO (3) (‘the Recommendation’).

(5)

Paragraph 9 of the Recommendation specified that the Council should update the list of PESCO projects by November 2018 to include the next set of projects, in accordance with the procedure set out in Article 5 of Decision (CFSP) 2017/2315, which provides in particular that the High Representative of the Union for Foreign Affairs and Security Policy (‘the High Representative’) may make a recommendation concerning the identification and evaluation of PESCO projects, on the basis of assessments provided by the PESCO secretariat, for the Council to take a decision, following military advice by the Military Committee of the European Union (EUMC).

(6)	On 25 June 2018, the Council adopted Decision (CFSP) 2018/909 (4) establishing a common set of governance rules for PESCO projects.

(7)	On 19 November 2018, the Council adopted Decision (CFSP) 2018/1797 (5) amending and updating Decision (CFSP) 2018/340.

(8)	On 14 May 2019, the Council adopted a Recommendation assessing the progress made by the participating Member States to fulfil commitments undertaken in the framework of PESCO (6).

(9)	On 12 November 2019, the Council adopted Decision (CFSP) 2019/1909 (7) amending and updating Decision (CFSP) 2018/340.

(10)	On 20 November 2020, the Council adopted Conclusions on the PESCO Strategic Review 2020.

(11)	On 20 November 2020, the Council adopted Decision (CFSP) 2020/1746 (8) amending and updating Decision (CFSP) 2018/340.

(12)	On 29 September 2021, the High Representative made a recommendation to the Council concerning the identification and evaluation of project proposals in the PESCO framework.

(13)	On 19 October 2021, the Political and Security Committee agreed on the recommendations contained in the EUMC military advice on the High Representative’s recommendation concerning the identification and evaluation of project proposals in the PESCO framework.

(14)	The Council should therefore amend and update Decision (CFSP) 2018/340,

HAS ADOPTED THIS DECISION:

Article 1

Decision (CFSP) 2018/340 is amended as follows:

(1)

in Article 1, the following projects are added to the list:

‘48.	Main Battle Tank Simulation and Testing Centre (MBT-SIMTEC);

49.	EU Military Partnership (EU MilPart);

50.	Essential Elements of European Escort (4E);

51.	Medium-sized Semi-Autonomous Surface Vehicle (M-SASV);

52.	Strategic Air Transport for Outsized Cargo (SATOC);

53.	Next Generation Small RPAS (NGSR);

54.	Rotorcraft Docking Station for Drones;

55.	Small Scalable Weapons (SSW);

56.	Air Power;

57.	Future Medium-sized Tactical Cargo (FMTC);

58.	Cyber Ranges Federations (CRF);

59.	Automated Modelling, Identification and Damage Assessment of Urban Terrain (AMIDA-UT);

60.	Common Hub for Governmental Imagery (CoHGI);

61.	Defence of Space Assets (DoSA).’;

(2)	in Annex I, the entries set out in Annex I to this Decision are added;

(3)	Annex II is replaced by the text appearing in Annex II to this Decision.

Article 2

This Decision shall enter into force on the date of its adoption.

Done at Brussels, 16 November 2021.

For the Council

The President

J. BORRELL FONTELLES

(1) OJ L 331, 14.12.2017, p. 57.

(2) Council Decision (CFSP) 2018/340 of 6 March 2018 establishing the list of projects to be developed under PESCO (OJ L 65, 8.3.2018, p. 24).

(3) Council Recommendation of 6 March 2018 concerning a roadmap for the implementation of PESCO (OJ C 88, 8.3.2018, p. 1).

(4) Council Decision (CFSP) 2018/909 of 25 June 2018 establishing a common set of governance rules for PESCO projects (OJ L 161, 26.6.2018, p. 37).

(5) Council Decision (CFSP) 2018/1797 of 19 November 2018 amending and updating Decision (CFSP) 2018/340 establishing the list of projects to be developed under PESCO (OJ L 294, 21.11.2018, p. 18).

(6) Council Recommendation of 14 May 2019 assessing the progress made by the participating Member States to fulfil commitments undertaken in the framework of permanent structured cooperation (PESCO) (OJ C 166, 15.5.2019, p. 1).

(7) Council Decision (CFSP) 2019/1909 of 12 November 2019 amending and updating Decision (CFSP) 2018/340 establishing the list of projects to be developed under PESCO (OJ L 293, 14.11.2019, p. 113).

(8) Council Decision (CFSP) 2020/1746 of 20 November 2020 amending and updating Decision (CFSP) 2018/340 establishing the list of projects to be developed under PESCO (OJ L 393, 23.11.2020, p. 12).

ANNEX I

Project

Project Members

48.	Main Battle Tank Simulation and Testing Centre (MBT-SIMTEC)

Greece, France, Cyprus

49.	EU Military Partnership (EU MilPart)

France, Estonia, Italy, Austria

50.	Essential Elements of European Escort (4E)

Spain, Italy, Portugal

51.	Medium-sized Semi-Autonomous Surface Vehicle (M-SASV)

Estonia, France, Latvia, Romania

52.	Strategic Air Transport for Outsized Cargo (SATOC)

Germany, Czechia, France, Netherlands, Slovenia

53.	Next Generation Small RPAS (NGSR)

Spain, Germany, Portugal, Romania, Slovenia

54.	Rotorcraft Docking Station for Drones

Italy, France

55.	Small Scalable Weapons (SSW)

Italy, France

56.

Air Power

France, Greece, Croatia

57.	Future Medium-sized Tactical Cargo (FMTC)

France, Germany, Sweden

58.	Cyber Ranges Federations (CRF)

Estonia, Bulgaria, France, Italy, Latvia, Luxembourg, Finland,

59.	Automated Modelling, Identification and Damage Assessment of Urban Terrain (AMIDA-UT)

Portugal, Spain, France

60.	Common Hub for Governmental Imagery (CoHGI)

Germany, Spain, France, Lithuania, Luxembourg, Netherlands, Austria, Romania

61.	Defence of Space Assets (DoSA)

France, Germany, Italy, Austria, Poland, Portugal, Romania

ANNEX II

CONSOLIDATED UPDATED LIST OF THE PROJECT MEMBERS OF EACH INDIVIDUAL PROJECT

Project

Project Members

1.	European Medical Command (EMC)

Germany, Belgium, Czechia, Estonia, Spain, France, Italy, Luxembourg, Hungary, Netherlands, Poland, Romania, Slovakia, Sweden

2.	European Secure Software defined Radio (ESSOR)

France, Belgium, Germany, Spain, Italy, Netherlands, Poland, Portugal, Finland

3.	Network of Logistic Hubs in Europe and support to Operations

Germany, Belgium, Bulgaria, Greece, Spain, France, Croatia, Italy, Cyprus, Lithuania, Hungary, Netherlands, Poland, Slovenia, Slovakia

4.	Military Mobility

Netherlands, Belgium, Bulgaria, Czechia, Germany, Estonia, Greece, Spain, France, Croatia, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Finland, Sweden

5.	European Training Certification Centre for European Armies

Italy, Greece

6.	Energy Operational Function (EOF)

France, Belgium, Spain, Italy, Slovenia

7.	Deployable Military Disaster Relief Capability Package (DM-DRCP)

Italy, Greece, Spain, Croatia, Austria

8.	Maritime (semi-) Autonomous Systems for Mine Countermeasures (MAS MCM)

Belgium, Greece, France, Latvia, Netherlands, Poland, Portugal, Romania

9.	Harbour & Maritime Surveillance and Protection (HARMSPRO)

Italy, Greece, Poland, Portugal

10.	Upgrade of Maritime Surveillance (UMS)

Greece, Bulgaria, Ireland, Spain, France, Croatia, Italy, Cyprus

11.	Cyber Threats and Incident Response Information Sharing Platform (CTISP)

Greece, Italy, Cyprus, Hungary, Portugal

12.	Cyber Rapid Response Teams and Mutual Assistance in Cyber Security (CRRT)

Lithuania, Estonia, Croatia, Netherlands, Poland, Romania

13.	Strategic Command and Control (C2) System for CSDP Missions and Operations (EUMILCOM)

Spain, Germany, France, Italy, Luxembourg, Portugal

14.	Armoured Infantry Fighting Vehicle / Amphibious Assault Vehicle / Light Armoured Vehicle (AIFV/AAV/LAV)

Italy, Greece, Slovakia

15.	Indirect Fire Support (EuroArtillery)

Slovakia, Italy, Hungary

16.	EUFOR Crisis Response Operation Core (EUFOR CROC)

Germany, Greece, Spain, France, Italy, Cyprus, Austria

17.	Helicopter Hot and High Training (H3 Training)

Greece, Italy, Romania

18.	Joint EU Intelligence School (JEIS)

Greece, Cyprus

19.	EU Test and Evaluation Centres

France, Sweden, Slovakia

20.	Integrated Unmanned Ground System (iUGS)

Estonia, Belgium, Czechia, Germany, Spain, France, Latvia, Hungary, Netherlands, Poland, Finland

21.	EU Beyond Line Of Sight (BLOS) Land Battlefield Missile Systems

France, Belgium, Cyprus

22.	Deployable Modular Underwater Intervention Capability Package (DIVEPACK)

Bulgaria, Greece, France, Romania

23.	European Medium Altitude Long Endurance Remotely Piloted Aircraft Systems - MALE RPAS (Eurodrone)

Germany, Czechia, Spain, France, Italy

24.	European Attack Helicopters TIGER Mark III

France, Germany, Spain

25.	Counter Unmanned Aerial System (C-UAS)

Italy, Czechia

26.	European High Atmosphere Airship Platform (EHAAP) – Persistent Intelligence, Surveillance and Reconnaissance (ISR) Capability

Italy, France

27.	One Deployable Special Operations Forces (SOF) Tactical Command and Control (C2) Command Post (CP) for Small Joint Operations (SJO) – (SOCC) for SJO

Greece, Cyprus

28.	Electronic Warfare Capability and Interoperability Programme for Future Joint Intelligence, Surveillance and Reconnaissance (JISR)

Czechia, Germany

29.	Chemical, Biological, Radiological and Nuclear (CBRN) Surveillance as a Service (CBRN SaaS)

Austria, France, Croatia, Hungary, Slovenia

30.

Co-basing

France, Belgium, Czechia, Germany, Spain, Netherlands

31.	Geo-meteorological and Oceanographic (GeoMETOC) Support Coordination Element (GMSCE)

Germany, Belgium, Greece, France, Luxembourg, Austria, Portugal, Romania

32.	EU Radio Navigation Solution (EURAS)

France, Belgium, Germany, Spain, Italy, Poland

33.	European Military Space Surveillance Awareness Network (EU-SSA-N)

Italy, Germany, France, Netherlands

34.	Integrated European Joint Training and Simulation Centre (EUROSIM)

Hungary, Germany, France, Poland, Slovenia

35.	EU Cyber Academia and Innovation Hub (EU CAIH)

Portugal, Spain

36.	Special Operations Forces Medical Training Centre (SMTC)

Poland, Hungary

37.	Chemical, Biological, Radiological and Nuclear (CBRN) Defence Training Range (CBRNDTR)

Romania, France, Italy

38.	European Union Network of Diving Centres (EUNDC)

Romania, Bulgaria, France

39.	Maritime Unmanned Anti-Submarine System (MUSAS)

Portugal, Spain, France, Sweden

40.	European Patrol Corvette (EPC)

Italy, Greece, Spain, France

41.	Airborne Electronic Attack (AEA)

Spain, France, Sweden

42.	Cyber and Information Domain Coordination Centre (CIDCC)

Germany, France, Hungary, Netherlands

43.	Timely Warning and Interception with Space-based TheatER surveillance (TWISTER)

France, Germany, Spain, Italy, Netherlands, Finland

44.	Materials and components for technological EU competitiveness (MAC-EU)

France, Germany, Spain, Portugal, Romania

45.	EU Collaborative Warfare Capabilities (ECoWAR)

France, Belgium, Spain, Hungary, Poland, Romania, Sweden

46.	European Global Remotely Piloted Aircraft Systems (RPAS) Insertion Architecture System (GLORIA)

Italy, France, Romania

47.	Main Battle Tank Simulation and Testing Center (MBT-SIMTEC)

Greece, France, Cyprus

48.	EU Military Partnership (EU MilPart)

France, Estonia, Italy, Austria

49.	Essential Elements of European Escort (4E)

Spain, Italy, Portugal

50.	Medium size Semi-Autonomous Surface Vehicle (M-SASV)

Estonia, France, Latvia, Romania

51.	Strategic Air Transport for Outsized Cargo (SATOC)

Germany, Czechia, France, Netherlands, Slovenia

52.	Next Generation Small RPAS (NGSR)

Spain, Germany, Portugal, Romania, Slovenia

53.	Rotorcraft Docking Station for Drones

Italy, France

54.	Small Scalable Weapons (SSW)

Italy, France

55.

Air Power

France, Greece, Croatia

56.	Future Medium-size Tactical Cargo (FMTC)

France, Germany, Sweden

57.	Cyber Ranges Federations (CRF)

Estonia, Bulgaria, France, Italy, Latvia, Luxembourg, Finland,

58.	Automated Modelling, Identification and Damage Assessment of Urban Terrain (AMIDA-UT)

Portugal, Spain, France

59.	Common Hub for Governmental Imagery (CoHGI)

Germany, Spain, France, Lithuania, Luxembourg, Netherlands, Austria, Romania

60.	Defence of Space Assets (DoSA)

France, Germany, Italy, Austria, Poland, Portugal, Romania

		ISSN 1977-0677
Official Journal of the European Union		L 407

English edition	Legislation	Volume 64 17 November 2021

Contents		II Non-legislative acts	page
		REGULATIONS
	*	Council Regulation (EU) 2021/2002 of 15 November 2021 amending Regulation (EU) 2021/90 fixing for 2021 the fishing opportunities for certain fish stocks and groups of fish stocks applicable in the Mediterranean and Black Seas	1
	*	Commission Delegated Regulation (EU) 2021/2003 of 6 August 2021 supplementing Directive (EU) 2018/2001 of the European Parliament and of the Council by establishing the Union renewable development platform ( 1 )	4
	*	Commission Implementing Regulation (EU) 2021/2004 of 10 November 2021 entering a name in the register of protected designations of origin and protected geographical indications (Vänerlöjrom (PDO))	9
	*	Commission Implementing Regulation (EU) 2021/2005 of 16 November 2021 laying down implementing technical standards amending Implementing Regulation (EU) 2016/1799 as regards the mapping tables specifying the correspondence between the credit risk assessments of external credit assessment institutions and the credit quality steps set out in Regulation (EU) No 575/2013 of the European Parliament and of the Council ( 1 )	10
	*	Commission Implementing Regulation (EU) 2021/2006 of 16 November 2021 laying down implementing technical standards amending Implementing Regulation (EU) 2016/1800 as regards the allocation of credit assessments of external credit assessment institutions to an objective scale of credit quality steps in accordance with Directive 2009/138/EC of the European Parliament and of the Council ( 1 )	18
	*	Commission Implementing Regulation (EU) 2021/2007 of 16 November 2021 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special scheme for small enterprises	27
		DECISIONS
	*	Council Decision (CFSP) 2021/2008 of 16 November 2021 amending and updating Decision (CFSP) 2018/340 establishing the list of projects to be developed under PESCO	37

‘Species:	Turbot		Zone:	Union waters in the Black Sea – GSA 29
	Scophthalmus maximus			(TUR/F3742C)
Bulgaria	87,825		Analytical TAC Article 3 of Regulation (EC) No 847/96 shall not apply. Article 4 of Regulation (EC) No 847/96 shall not apply.
Romania	80,116
Union	167,941	(*1)
TAC	857