# Official Journal L 331/2020

| | ISSN 1977-0677 |
| --- | --- |
| Official Journal
  of the European Union | L 331 |
| | |
| English edition | Legislation | Volume 6312 October 2020 |

ISSN 1977-0677

Official Journal

of the European Union

L 331

English edition

Legislation

Volume 6312 October 2020

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| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | INTERNATIONAL AGREEMENTS |
| | * | Information concerning the signing and provisional application of a Protocol to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part, to take account of the accession of the Republic of Croatia to the European Union | 1 |
| | | REGULATIONS |
| | * | Commission Delegated Regulation (EU) 2020/1431 of 14 July 2020 amending Regulation (EU) No 658/2014 of the European Parliament and of the Council as regards the adjustment to the inflation rate of the amounts of the fees payable to the European Medicines Agency for the conduct of pharmacovigilance activities in respect of medicinal products for human use | 2 |
| | * | Commission Delegated Regulation (EU) 2020/1432 of 14 July 2020 supplementing Regulation (EU) 2019/1700 of the European Parliament and of the Council by specifying the number and titles of the variables for the use of information and communication technologies statistics domain for reference year 2021 (
  1
  ) | 4 |
| | * | Commission Implementing Regulation (EU) 2020/1433 of 5 October 2020 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications Pouligny-Saint-Pierre (PDO) | 19 |
| | * | Commission Regulation (EU) 2020/1434 of 9 October 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16 (
  1
  ) | 20 |
| | * | Commission Implementing Regulation (EU) 2020/1435 of 9 October 2020 on the duties placed on registrants to update their registrations under Regulation (EC) No 1907/2006 of the European Parliament and of the Council concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) (
  1
  ) | 24 |
| | | DECISIONS |
| | * | Council Implementing Decision (EU) 2020/1436 of 12 October 2020 authorising Germany to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port, in accordance with Article 19 of Directive 2003/96/EC | 30 |

Contents

II   Non-legislative acts

page

INTERNATIONAL AGREEMENTS

*

Information concerning the signing and provisional application of a Protocol to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part, to take account of the accession of the Republic of Croatia to the European Union

1

REGULATIONS

*

Commission Delegated Regulation (EU) 2020/1431 of 14 July 2020 amending Regulation (EU) No 658/2014 of the European Parliament and of the Council as regards the adjustment to the inflation rate of the amounts of the fees payable to the European Medicines Agency for the conduct of pharmacovigilance activities in respect of medicinal products for human use

2

*

Commission Delegated Regulation (EU) 2020/1432 of 14 July 2020 supplementing Regulation (EU) 2019/1700 of the European Parliament and of the Council by specifying the number and titles of the variables for the use of information and communication technologies statistics domain for reference year 2021 (
  1
  )

1

4

*

Commission Implementing Regulation (EU) 2020/1433 of 5 October 2020 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications Pouligny-Saint-Pierre (PDO)

19

*

Commission Regulation (EU) 2020/1434 of 9 October 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16 (
  1
  )

1

20

*

Commission Implementing Regulation (EU) 2020/1435 of 9 October 2020 on the duties placed on registrants to update their registrations under Regulation (EC) No 1907/2006 of the European Parliament and of the Council concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) (
  1
  )

1

24

DECISIONS

*

Council Implementing Decision (EU) 2020/1436 of 12 October 2020 authorising Germany to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port, in accordance with Article 19 of Directive 2003/96/EC

30

| | |
| --- | --- |
| | (1)   Text with EEA relevance. |

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(1)   Text with EEA relevance.

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

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II Non-legislative acts

INTERNATIONAL AGREEMENTS

| 12.10.2020 | EN | Official Journal of the European Union | L 331/1 |
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12.10.2020

EN

Official Journal of the European Union

L 331/1

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Information concerning the signing and provisional application of a Protocol to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part, to take account of the accession of the Republic of Croatia to the European Union

The abovementioned Protocol was signed in Brussels on 27 July 2020.

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REGULATIONS

| 12.10.2020 | EN | Official Journal of the European Union | L 331/2 |
| --- | --- | --- | --- |

12.10.2020

EN

Official Journal of the European Union

L 331/2

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COMMISSION DELEGATED REGULATION (EU) 2020/1431

of 14 July 2020

amending Regulation (EU) No 658/2014 of the European Parliament and of the Council as regards the adjustment to the inflation rate of the amounts of the fees payable to the European Medicines Agency for the conduct of pharmacovigilance activities in respect of medicinal products for human use

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 658/2014 of the European Parliament and of the Council of 15 May 2014 on fees payable to the European Medicines Agency for the conduct of pharmacovigilance activities in respect of medicinal products for human use (1), and in particular Article 15(6) thereof,

Whereas:

| (1) | In accordance with Article 67(3) of Regulation (EC) No 726/2004 of the European Parliament and of the Council (2), the revenue of the European Medicines Agency includes fees paid by undertakings for obtaining and maintaining Union marketing authorisations and for other services provided by the Agency, and for services provided by the coordination group as regards the fulfilment of its tasks in accordance with Articles 107c, 107e, 107g, 107k and 107q of Directive 2001/83/EC of the European Parliament and of the Council (3). |
| --- | --- |

(1)

In accordance with Article 67(3) of Regulation (EC) No 726/2004 of the European Parliament and of the Council (2), the revenue of the European Medicines Agency includes fees paid by undertakings for obtaining and maintaining Union marketing authorisations and for other services provided by the Agency, and for services provided by the coordination group as regards the fulfilment of its tasks in accordance with Articles 107c, 107e, 107g, 107k and 107q of Directive 2001/83/EC of the European Parliament and of the Council (3).

| (2) | The last adjustment of the fees and remuneration amounts laid down in Regulation (EU) No 658/2014 was carried out in 2018 based on the inflation rate of 2017. The inflation rate of the Union for the years 2018 and 2019, as published by the Statistical Office of the European Union, was respectively 1,7 % and 1,6 %. Taking into consideration the level of the inflation rates for those years, it is considered justified to adjust, in accordance with Article 15(6) of Regulation (EU) No 658/2014, the amounts of the fees and the amounts of the remuneration for rapporteurs and co-rapporteurs referred to in Parts I to IV of the Annex of that Regulation. A cumulative adjustment taking into account the inflation rates for both 2018 and 2019 should therefore be applied. |
| --- | --- |

(2)

The last adjustment of the fees and remuneration amounts laid down in Regulation (EU) No 658/2014 was carried out in 2018 based on the inflation rate of 2017. The inflation rate of the Union for the years 2018 and 2019, as published by the Statistical Office of the European Union, was respectively 1,7 % and 1,6 %. Taking into consideration the level of the inflation rates for those years, it is considered justified to adjust, in accordance with Article 15(6) of Regulation (EU) No 658/2014, the amounts of the fees and the amounts of the remuneration for rapporteurs and co-rapporteurs referred to in Parts I to IV of the Annex of that Regulation. A cumulative adjustment taking into account the inflation rates for both 2018 and 2019 should therefore be applied.

| (3) | For the sake of simplicity, the adjusted amounts should be rounded to the nearest EUR 10, with the exception of the annual fee for information technology systems and literature monitoring where the adjusted level should be rounded to the nearest EUR 1. |
| --- | --- |

(3)

For the sake of simplicity, the adjusted amounts should be rounded to the nearest EUR 10, with the exception of the annual fee for information technology systems and literature monitoring where the adjusted level should be rounded to the nearest EUR 1.

| (4) | Fees laid down in Regulation (EU) No 658/2014 are due either at the date of the start of the respective procedure or, in the case of the annual fee for information technology systems and literature monitoring, on 1 July of every year. Consequently, the applicable amount will be determined by the due date of the fee and there is no need to set specific transitional provisions for pending procedures. |
| --- | --- |

(4)

Fees laid down in Regulation (EU) No 658/2014 are due either at the date of the start of the respective procedure or, in the case of the annual fee for information technology systems and literature monitoring, on 1 July of every year. Consequently, the applicable amount will be determined by the due date of the fee and there is no need to set specific transitional provisions for pending procedures.

| (5) | Regulation (EU) No 658/2014 should therefore be amended accordingly, |
| --- | --- |

(5)

Regulation (EU) No 658/2014 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

The Annex to Regulation (EU) No 658/2014 is amended as follows:

| (1) | in Part I, point 1 is amended as follows:






  (a) | ‘EUR 20 110’ is replaced by ‘EUR 20 780’; |
| --- | --- | --- |

(1)

in Part I, point 1 is amended as follows:

(a)

‘EUR 20 110’ is replaced by ‘EUR 20 780’;

| (b) | ‘EUR 13 520’ is replaced by 13 970’; |
| --- | --- |

(b)

‘EUR 13 520’ is replaced by 13 970’;

| (2) | in Part II, point 1 is amended as follows:






  (a) | in the introductory sentence, ‘EUR 44 340’ is replaced by ‘EUR 45 810’; |
| --- | --- | --- |

(2)

in Part II, point 1 is amended as follows:

(a)

in the introductory sentence, ‘EUR 44 340’ is replaced by ‘EUR 45 810’;

| (b) | point (a) is amended as follows:






  (i) | ‘EUR 17 740’ is replaced by ‘EUR 18 330’; |
| --- | --- | --- |

(b)

point (a) is amended as follows:

(i)

‘EUR 17 740’ is replaced by ‘EUR 18 330’;

| (ii) | ‘EUR 7 510’ is replaced by ‘EUR 7 760’; |
| --- | --- |

(ii)

‘EUR 7 510’ is replaced by ‘EUR 7 760’;

| (c) | point (b) is amended as follows:






  (i) | ‘EUR 26 600’ is replaced by ‘EUR 27 480’; |
| --- | --- | --- |

(c)

point (b) is amended as follows:

(i)

‘EUR 26 600’ is replaced by ‘EUR 27 480’;

| (ii) | ‘EUR 11 260’ is replaced by ‘11 630’; |
| --- | --- |

(ii)

‘EUR 11 260’ is replaced by ‘11 630’;

| (3) | in Part III, point 1 is amended as follows:






  (a) | the first subparagraph is amended as follows:






  (i) | ‘EUR 184 600’ is replaced by ‘EUR 190 740’; |
| --- | --- | --- | --- |

(3)

in Part III, point 1 is amended as follows:

(a)

the first subparagraph is amended as follows:

(i)

‘EUR 184 600’ is replaced by ‘EUR 190 740’;

| (ii) | ‘EUR 40 020’ is replaced by ‘EUR 41 350’; |
| --- | --- |

(ii)

‘EUR 40 020’ is replaced by ‘EUR 41 350’;

| (iii) | ‘EUR 304 660’ is replaced by ‘EUR 314 790’; |
| --- | --- |

(iii)

‘EUR 304 660’ is replaced by ‘EUR 314 790’;

| (b) | the second subparagraph is amended as follows:






  (i) | in point (a), ‘EUR 123 060’ is replaced by ‘EUR 127 150’; |
| --- | --- | --- |

(b)

the second subparagraph is amended as follows:

(i)

in point (a), ‘EUR 123 060’ is replaced by ‘EUR 127 150’;

| (ii) | in point (b), ‘EUR 149 740’ is replaced by ‘EUR 154 730’; |
| --- | --- |

(ii)

in point (b), ‘EUR 149 740’ is replaced by ‘EUR 154 730’;

| (iii) | in point (c), ‘EUR 176 420’ is replaced by ‘EUR 182 290’; |
| --- | --- |

(iii)

in point (c), ‘EUR 176 420’ is replaced by ‘EUR 182 290’;

| (iv) | in point (d), ‘EUR 203 090’ is replaced by ‘EUR 209 840’; |
| --- | --- |

(iv)

in point (d), ‘EUR 203 090’ is replaced by ‘EUR 209 840’;

| (c) | in the fourth subparagraph, point (b) is amended as follows:






  (i) | ‘EUR 1 030’ is replaced by ‘EUR 1 070’; |
| --- | --- | --- |

(c)

in the fourth subparagraph, point (b) is amended as follows:

(i)

‘EUR 1 030’ is replaced by ‘EUR 1 070’;

| (ii) | ‘EUR 2 050’ is replaced by ‘EUR 2 110’; |
| --- | --- |

(ii)

‘EUR 2 050’ is replaced by ‘EUR 2 110’;

| (iii) | ‘EUR 3 100’ is replaced by ‘EUR 3 200’; |
| --- | --- |

(iii)

‘EUR 3 100’ is replaced by ‘EUR 3 200’;

| (4) | in point 1 of Part IV, ‘EUR 69’ is replaced by ‘EUR 71’. |
| --- | --- |

(4)

in point 1 of Part IV, ‘EUR 69’ is replaced by ‘EUR 71’.

Article 2

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 November 2020.

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

Done at Brussels, 14 July 2020.

For the Commission

The President

Ursula VON DER LEYEN

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(1)  
  OJ L 189, 27.6.2014, p. 112.

1

(2)  Regulation (EC) No 726/2004 of the European Parliament and of the Council of 31 March 2004 laying down Community procedures for the authorisation and supervision of medicinal products for human and veterinary use and establishing a European Medicines Agency (OJ L 136, 30.4.2004, p. 1).

2

(3)  Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (OJ L 311, 28.11.2001, p. 67).

3

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| 12.10.2020 | EN | Official Journal of the European Union | L 331/4 |
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12.10.2020

EN

Official Journal of the European Union

L 331/4

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COMMISSION DELEGATED REGULATION (EU) 2020/1432

of 14 July 2020

supplementing Regulation (EU) 2019/1700 of the European Parliament and of the Council by specifying the number and titles of the variables for the use of information and communication technologies statistics domain for reference year 2021

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) 2019/1700 of the European Parliament and of the Council of 10 October 2019 establishing a common framework for European statistics relating to persons and households, based on data at individual level collected from samples, amending Regulations (EC) No 808/2004, (EC) No 452/2008 and (EC) No 1338/2008 of the European Parliament and of the Council, and repealing Regulation (EC) No 1177/2003 of the European Parliament and of the Council and Council Regulation (EC) No 577/98 (1), and in particular Article 6(1) thereof,

Whereas:

| (1) | In order to cover the needs identified in the relevant detailed topics of Annex I of Regulation (EU) 2019/1700, the Commission should specify the number and titles of the variables for the data set in the use of information and communication technologies domain for reference year 2021. |
| --- | --- |

(1)

In order to cover the needs identified in the relevant detailed topics of Annex I of Regulation (EU) 2019/1700, the Commission should specify the number and titles of the variables for the data set in the use of information and communication technologies domain for reference year 2021.

| (2) | The number of variables to be collected pursuant to this Regulation should not exceed by more than 5 % the number of variables collected for the use of information and communication technologies domain at the time when Regulation (EU) 2019/1700 entered into force, |
| --- | --- |

(2)

The number of variables to be collected pursuant to this Regulation should not exceed by more than 5 % the number of variables collected for the use of information and communication technologies domain at the time when Regulation (EU) 2019/1700 entered into force,

HAS ADOPTED THIS REGULATION:

Article 1

The number and titles of the variables for the use of information and communication technologies domain for reference year 2021 are set out in the Annex.

Article 2

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, 14 July 2020.

For the Commission

The President

Ursula VON DER LEYEN

---

(1)  
  OJ L 261 I, 14.10.2019, p. 1.

1

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ANNEX

Number and titles of the variables for the use of information and communication technologies domain for reference year 2021

| Topic | Detailed topic | Variable identifier | Variable name/variable description |
| --- | --- | --- | --- |
| 01. Technical Items – 15 mandatory technical variables,







  — | 2 optional technical variables |

Topic

Detailed topic

Variable identifier

Variable name/variable description

01. Technical Items – 15 mandatory technical variables,

—

2 optional technical variables

Data collection information

REFYEAR

Year of survey

Data collection information

INTDATE

Reference date – first interview date

Data collection information

STRATUM_ID

Stratum

Data collection information

PSU

Primary sampling unit

Identification

HH_ID

Household ID

Identification

IND_ID

Individual ID

Identification

HH_REF_ID

ID of the household the individual belongs to

Weights

HH_WGHT

Household weight

Weights

IND_WGHT

Individual weight

Interview characteristics

TIME

Interview duration

Interview characteristics

INT_TYPE

Interview type

Localisation

COUNTRY

Country of residence

Localisation

GEO_NUTS1

Region of residence

Localisation

GEO_NUTS2

(optional)

Region of residence (optional)

Localisation

GEO_NUTS3

(optional)

Region of residence

(optional)

Localisation

DEG_URBA

Degree of urbanisation

Localisation

GEO_DEV

Geographical location

02. Person and household characteristics

| — | 7 collected variables, |
| --- | --- |

—

7 collected variables,

| — | 1 derived variable, – 7 optional variables |
| --- | --- |

—

1 derived variable, – 7 optional variables

Demography

SEX

Sex

Demography

YEARBIR

Year of birth

Demography

PASSBIR

Passing of birthday

Demography

AGE

Age in completed years

Citizenship and migrant background

CITIZENSHIP

Country of main citizenship

Citizenship and migrant background

CNTRYB

Country of birth

Household composition

HH_POP

Household size (number of members in the household)

Household composition

HH_POP_16_24 (optional)

Number of members of the household aged from 16 to 24 (optional)

Household composition

HH_POP_16_24S (optional)

Number of students of the household aged 16 to 24

(optional)

Household composition

HH_POP_25_64 (optional)

Number of members of the household aged from 25 to 64 (optional)

Household composition

HH_POP_65_MAX (optional)

Number of members of the household aged more than or equal to 65 (optional)

Household composition

HH_CHILD

Number of children under 16

Household composition

HH_CHILD_14_15

(optional)

Number of children aged from 14 to 15

(optional)

Household composition

HH_CHILD_5_13

(optional)

Number of children aged from 5 to 13 (optional)

Household composition

HH_CHILD_LE_4

(optional)

Number of children aged less than or equal to 4 (optional)

03. Labour market participation

| — | 5 collected variables, |
| --- | --- |

—

5 collected variables,

| — | 3 optional variables |
| --- | --- |

—

3 optional variables

Main activity status (self-defined)

MAINSTAT

Main activity status (self-defined)

Elementary job characteristics

STAPRO

Status in employment in main job

Elementary job characteristics

NACE1D

(optional)

Economic activity of the local unit for main job

(optional)

Elementary job characteristics

ISCO2D

Occupation in main job

Elementary job characteristics

OCC_ICT

ICT professional or non-ICT professional

Elementary job characteristics

OCC_MAN

Manual worker or non-manual worker

Elementary job characteristics

EMPST_WKT

(optional)

Full- or part-time main job (self-defined)

(optional)

Duration of contract

EMPST_CONTR

(optional)

Permanency of main job

(optional)

04. Educational attainment and background

| — | 1 collected variable, |
| --- | --- |

—

1 collected variable,

| — | 1 derived variable |
| --- | --- |

—

1 derived variable

Educational attainment level

ISCEDD

Educational attainment level (highest level of education successfully completed)

Educational attainment level

ISCED

Educational attainment level aggregated

05. Income, consumption and elements of wealth, including debts

| — | 1 collected variable |
| --- | --- |

—

1 collected variable

Total monthly household income

HH_IQ5

Total average net current monthly income

06. Information society participation – 122 collected variables,

| — | 5 optional variables |
| --- | --- |

—

5 optional variables

Access to ICT

IACC

Access of the household to the internet at home (by any device)

Access to ICT

BBFIX

Use of fixed broadband connections for access to the internet at home

Access to ICT

BBMOB

Use of mobile broadband connections for access to the internet at home (via mobile phone network, at least 3G)

Use and frequency of use of ICT

IU

Most recent internet use, at any location, with any enabling device

Use and frequency of use of ICT

IFU

Average frequency of internet use in the last 3 months

Use and frequency of use of ICT

IFU_D

Internet use several times during the day

Use and frequency of use of ICT

IUG_DKPC

Internet use in the last 3 months on a desktop computer

Use and frequency of use of ICT

IUG_LPC

Internet use in the last 3 months on a laptop

Use and frequency of use of ICT

IUG_TPC

Internet use in the last 3 months on a tablet

Use and frequency of use of ICT

IUG_MP

Internet use in the last 3 months on a mobile phone or smart phone

Use and frequency of use of ICT

IUG_OTH1

Internet use in the last 3 months on other devices (such as smart TV, smart speakers, game console, e-book reader, smart watch)

Internet activities

IUEM

Internet use in the last 3 months for private purpose for sending/receiving e-mails

Internet activities

IUPH1

Internet use in the last 3 months for private purpose for making calls (including video calls) over the internet

Internet activities

IUSNET

Internet use in the last 3 months for private purpose for participating in social networks (creating user profile, posting messages or other contributions)

Internet activities

IUCHAT1

Internet use in the last 3 months for private purpose for instant messaging (exchanging messages)

Internet activities

IUNW1

Internet use in the last 3 months for private purpose for reading online news sites, newspapers or news magazines

Internet activities

IHIF

Internet use in the last 3 months for private purpose for seeking health-related information (such as about injuries, diseases, nutrition, improving health)

Internet activities

IUIF

Internet use in the last 3 months for private purpose for finding information about goods or services

Internet activities

IUPOL2

Internet use in the last 3 months for private purpose for expressing opinions on civic or political issues on websites or in social media

Internet activities

IUVOTE

Internet use in the last 3 months for private purpose for taking part in on-line consultations or voting to define civic or political issues (such as urban planning, signing a petition)

Internet activities

IUJOB

Internet use in the last 3 months for private purpose for looking for a job or sending a job application

Internet activities

IUSELL

Internet use in the last 3 months for private purpose for selling goods or services via a website or app

Internet activities

IUBK

Internet use in the last 3 months for private purpose for internet banking (including mobile banking)

Internet activities

IUOLC

Internet use in the last 3 months for conducting learning activities for educational, professional or private purposes, by doing an online course

Internet activities

IUOLM

Internet use in the last 3 months for conducting learning activities for educational, professional or private purposes, by using online learning material other than a complete online course (such as audiovisual materials, online learning software, electronic textbooks, learning apps)

Interaction with public authorities

IGOV12IF

Contact or interaction with public authorities or public services over the internet for private purposes in the last 12 months for obtaining information from websites or apps

Interaction with public authorities

IGOV12FM

Contact or interaction with public authorities or public services over the internet for private purposes in the last 12 months for downloading/printing official forms

Interaction with public authorities

IGOV12RT

Contact or interaction with public authorities or public services over the internet for private purposes in the last 12 months for submitting completed forms online

Interaction with public authorities

IGOV12RTX_NAP

Respondent did not submit any completed forms online to public authorities’ websites or apps for private purposes in the last 12 months because there was no need to submit any official forms

Interaction with public authorities

IGOV12RTX_SNA

Respondent did not submit any completed forms online to public authorities’ websites or apps for private purposes in the last 12 months, because no such online service was available

Interaction with public authorities

IGOV12RTX_SKL

Respondent did not submit any completed forms online to public authorities’ websites or apps for private purposes in the last 12 months, because of lack of skills or knowledge (for example respondent did not know how to use the website or it was too complicated to use)

Interaction with public authorities

IGOV12RTX_SEC

Respondent did not submit any completed forms online to public authorities’ websites or apps for private purposes in the last 12 months, because of concerns about protection and security of personal data

Interaction with public authorities

IGOV12RTX_SIGN (optional)

Respondent did not submit any completed forms online to public authorities’ websites or apps for private purposes in the last 12 months, because of lack of electronic signature or electronic ID/certificate (required for using the services) or problems in using the electronic signature or electronic ID/certificate

(optional)

Interaction with public authorities

IGOV12RTX_PXOL (optional)

Respondent did not submit any completed forms online to public authorities’ websites or apps for private purposes in the last 12 months, because of unwillingness of the respondent to pay online (for example due to fear of credit card fraud) or inability to pay online (for example due to lack of access to payment methods required) (optional)

Interaction with public authorities

IGOV12RTX_DEL

Respondent did not submit any completed forms online to public authorities’ websites or apps for private purposes in the last 12 months, because another person submitted completed forms online on the respondent’s behalf (such as consultant, a tax adviser, a relative or family member)

Interaction with public authorities

IGOV12RTX_OTH

Respondent did not submit any completed forms online to public authorities’ websites or apps for private purposes in the last 12 months because of other reasons

e-Commerce

IBUY

Last purchase or order of goods or services over the internet for private use

e-Commerce

BCLOT1

Internet use for buying clothes (including sport clothing), shoes or accessories (such as bags, jewellery) from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BSPG

Internet use for buying sports goods (excluding sport clothing) from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BCG

Internet use for buying children toys or childcare items (such as nappies, bottles, baby strollers) from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BFURN1

Internet use for buying furniture, home accessories (such as carpets or curtains) or gardening products (such as tools, plants) from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BMUSG

Internet use for buying music as CDs, vinyls, etc. from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BFLMG

Internet use for buying films or series as DVDs, Blu-ray, etc. from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BBOOKNLG

Internet use for buying printed books, magazines or newspapers from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BHARD1

Internet use for buying computers, tablets, mobile phones or accessories from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BEEQU1

Internet use for buying consumer electronics (such as TV-sets, stereos, cameras) or household appliances (such as washing machines) from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BMED1

Internet use for buying medicine or dietary supplements such as vitamins (excluding online renewal of prescriptions) from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BFDR

Internet use for buying deliveries from restaurants, fast-food chains, catering services from enterprises or private persons via a website or app for private use in the last 3 months

e-Commerce

BFDS

Internet use for buying food or beverages from stores or from meal-kits providers from enterprises or private persons via a website or app for private use in the last 3 months

e-Commerce

BCBW

Internet use for buying cosmetics, beauty or wellness products from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BCPH

Internet use for buying cleaning products or personal hygiene products (such as toothbrushes, handkerchiefs, washing detergents, cleaning cloths) from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BBMC

Internet use for buying bicycles, mopeds, cars, or other vehicles or their spare parts from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BOPG

Internet use for buying other physical goods from enterprises or private persons (including used goods) via a website or app for private use in the last 3 months

e-Commerce

BPG_DOM

Internet use for buying goods via a website or app in the last 3 months from national sellers (from enterprises or private persons)

e-Commerce

BPG_EU

Internet use for buying goods via a website or app in the last 3 months from sellers from other EU countries (from enterprises or private persons)

e-Commerce

BPG_WRLD

Internet use for buying goods via a website or app in the last 3 months from sellers from the rest of the world (from enterprises or private persons)

e-Commerce

BPG_UNK

Internet use for buying goods via a website or app in the last 3 months from sellers which country of origin is not known (from enterprises or private persons)

e-Commerce

BPG_PP

Goods bought from private persons via a website or app

e-Commerce

BMUSS

Internet use for buying or subscribing to music as a streaming service or downloads via a website or app for private use in the last 3 months

e-Commerce

BFLMS

Internet use for buying or subscribing to films or series as a streaming service or downloads via a website or app for private use in the last 3 months

e-Commerce

BBOOKNLS

Internet use for buying or subscribing to e-books, online-magazines or online-newspapers via a website or app for private use in the last 3 months

e-Commerce

BGAMES

Internet use for buying or subscribing to games online or as downloads for smartphones, tablets, computers or consoles via a website or app for private use in the last 3 months

e-Commerce

BSOFTS

Internet use for buying or subscribing to computer software or other software as downloads including upgrades via a website or app for private use in the last 3 months

e-Commerce

BHLFTS

Internet use for buying or subscribing to apps related to health or fitness (excluding free apps) via a website or app for private use in the last 3 months

e-Commerce

BAPP

Internet use for buying or subscribing to other apps (such as apps related to learning languages, travelling, weather) (excluding free apps) via a website or app for private use in the last 3 months

e-Commerce

BSTICK

Internet use for buying tickets to sports events via a website or app for private use in the last 3 months

e-Commerce

BCTICK

Internet use for buying tickets to cultural or other events (such as tickets to cinema, concerts, fairs) via a website or app for private use in the last 3 months

e-Commerce

BSIMC

Internet use for buying subscriptions to the internet or mobile phone connections via a website or app for private use in the last 3 months

e-Commerce

BSUTIL

Internet use for buying subscriptions to electricity, water or heating supply, waste disposal or similar services via a website or app for private use in the last 3 months

e-Commerce

BHHS

Internet use for buying household services (such as cleaning, babysitting, repair work, gardening) (also when bought from private persons) via a website or app for private use in the last 3 months

e-Commerce

BHHS_PP

Internet use for buying household services from private persons via a website or app for private use in the last 3 months

e-Commerce

BTPS_E

Internet use for buying transport services from a transport enterprise, such as local bus, flight or train ticket or taxi ride via a website or app for private use in the last 3 months

e-Commerce

BTPS_PP

Internet use for buying transport services from a private person via a website or app for private use in the last 3 months

e-Commerce

BRA_E

Internet use for renting accommodation from enterprises such as hotels or travel agencies via a website or app for private use in the last 3 months

e-Commerce

BRA_PP

Internet use for renting accommodation from a private person via a website or app for private use in the last 3 months

e-Commerce

BOTS (optional)

Internet use for buying any other services (excluding financial and insurance services) via a website or app for private use in the last 3 months

(optional)

e-Commerce

BF

Number of times goods or services were bought over the internet via a website or app for private use in the last 3 months

e-Commerce

IBV1

The total value of goods or services bought over the internet via a website or app for private use in the last 3 months

e-Commerce

BFIN_IN1

Internet use for buying insurance policies, including travel insurance, also as a package together with, for example a plane ticket, via a website or app for private purposes in the last 3 months

e-Commerce

BFIN_CR1

Internet use for taking a loan or mortgage or arranging credit from banks or other financial providers via a website or app for private purposes in the last 3 months

e-Commerce

BFIN_SH1

Internet use for buying or selling shares, bonds, units in funds or other financial assets via a website or app for private purposes in the last 3 months

Barriers and problems to use

BTFW1

Problems encountered with internet commerce: website difficult to use or it worked unsatisfactorily (for example it was too complicated, confusing, poorly functioning technically) when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

BDGL1

Problems encountered with internet commerce: difficulties encountered in finding information on guarantees or other legal rights when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

BSPD1

Problems encountered with internet commerce: slower speed of delivery than that indicated encountered when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

BCPR1

Problems encountered with internet commerce: final costs higher than indicated (such as unexpected transaction fees or unjustified guarantee fees) experienced when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

BWDN1

Problems encountered with internet commerce: wrong or damaged goods or services delivered when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

BFRA1

Problems encountered with internet commerce: problems with fraud encountered (such as no goods or services received at all, misuse of credit card details) when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

BCR1

Problems encountered with internet commerce: complaints and redress were difficult or no satisfactory response after complaint was received when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

BDNS1

Problems encountered with internet commerce: foreign retailer did not sell to the respondent’s own country when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

BOTH2

Problems encountered with internet commerce: other problems encountered when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

BARR2X

No problems encountered when buying online via a website or app for private use in the last 3 months

Barriers and problems to use

NBSHAB1

Barriers to internet commerce: no good or service was bought online via a website or app in the last 3 months because of a preference for shopping in person and/or for seeing a product, loyalty to shops, force of habit

Barriers and problems to use

NBSKL1

Barriers to internet commerce: no good or service was bought online via a website or app in the last 3 months because of perceived difficulty of ordering online (concerns about sufficiency of skills)

Barriers and problems to use

NBCD

Barriers to internet commerce: no good or service was bought online via a website or app in the last 3 months because of concerns about cost of delivery of goods

Barriers and problems to use

NBSR1

Barriers to internet commerce: no good or service was bought online via a website or app in the last 3 months because of concerns about reliability or speed of delivery

Barriers and problems to use

NBPSC1

Barriers to internet commerce: no good or service was bought online via a website or app in the last 3 months because of payment security or privacy concerns

Barriers and problems to use

NBTRCM1

Barriers to internet commerce: no good or service was bought online via a website or app in the last 3 months because of concerns about returning goods, complaints or reimbursement

Barriers and problems to use

NBDNS1(optional)

Barriers to internet commerce: no good or service was bought online via a website or app in the last 3 months because a foreign retailer did not sell to the respondent’s own country

(optional)

Barriers and problems to use

NBNND

Barriers to internet commerce: no good or service was bought online via a website or app in the last 3 months because there was no need to buy online in the last 3 months

Barriers and problems to use

NBOTH1

Barriers to internet commerce: no good or service was bought online via a website or app in the last 3 months because of other barriers to internet commerce

Digital skills

CXFER1

Activities carried out in the last 3 months for educational, professional or private purposes involving copying or moving files (such as documents, data, images, video) between folders, devices (via email, instant messaging, USB, cable) or on the cloud

Digital skills

CINSAPP1

Activities carried out in the last 3 months for educational, professional or private purposes involving downloading or installing software or apps

Digital skills

CCONF1

Activities carried out in the last 3 months for educational, professional or private purposes involving changing settings of software, app or device (such as adjusting language, colours, contrast, text size, toolbars/menu)

Digital skills

CWRD1

Software-related activities carried out in the last 3 months for educational, professional or private purposes involving using word-processing software

Digital skills

CPRES2

Software-related activities carried out in the last 3 months for educational, professional or private purposes involving creating files (such as document, image, video) incorporating several elements such as text, picture, table, chart, animation or sound

Digital skills

CXLS1

Software-related activities carried out in the last 3 months for educational, professional or private purposes involving using spreadsheet software

Digital skills

CXLSADV1

Software-related activities carried out in the last 3 months for educational, professional or private purposes involving using advanced features of spreadsheet software (functions, formulas, macros and other developer functions) to organise, analyse, structure or modify data

Digital skills

CEPVA1

Software-related activities carried out in the last 3 months for educational, professional or private purposes involving editing photos, video or audio files

Digital skills

CPRG2

Software-related activities carried out in the last 3 months for educational, professional or private purposes involving writing code in a programming language

Digital skills

UDI

Information or content (such as videos, images) seen on internet news sites or social media considered untrue or doubtful by respondent in the last 3 months

Digital skills

TIC

Truthfulness of the information or content found on internet news sites or social media checked by the respondent in the last 3 months

Digital skills

TICCSFOI

Truthfulness of the information or content found on the internet checked by the respondent by checking the sources or finding other information on the internet

Digital skills

TICIDIS

Truthfulness of the information or content found on the internet checked by the respondent by following or taking part in discussion on the internet regarding the information

Digital skills

TICNIDIS

Truthfulness of the information or content found on the internet checked by the respondent by discussing the information offline with other persons or using sources not on the internet

Digital skills

TICXND

Truthfulness of information or content found on the internet not checked because the respondent already knew that information, content or source was not reliable

Digital skills

TICXSKL

Truthfulness of information or content found on the internet not checked because the respondent lacked skills or knowledge to do so

Digital skills

TICXOTH

Truthfulness of information or content found on the internet not checked because of other reasons

Security, privacy, trust

MAPS_RPS

Carrying out the following to manage access to own personal data (such as name, date of birth, identity card number, contact details, credit card number, photos, geographical location) on the internet in the last 3 months: reading privacy policy statements before providing personal data

Security, privacy, trust

MAPS_RRGL

Carrying out the following to manage access to own personal data (such as name, date of birth, identity card number, contact details, credit card number, photos, geographical location) on the internet in the last 3 months: restricting or refusing access to own geographical location

Security, privacy, trust

MAPS_LAP

Carrying out the following to manage access to own personal data (such as name, date of birth, identity card number, contact details, credit card number, photos, geographical location) on the internet in the last 3 months: limiting access to profile or content on social networking sites or shared online storage

Security, privacy, trust

MAPS_RAAD

Carrying out the following to manage access to own personal data (such as name, date of birth, identity card number, contact details, credit card number, photos, geographical location) on the internet in the last 3 months: refusing allowing the use of personal data for advertising purposes

Security, privacy, trust

MAPS_CWSC

Carrying out the following to manage access to own personal data (such as name, date of birth, identity card number, contact details, credit card number, photos, geographical location) on the internet in the last 3 months: checking that the website where the respondent provided personal data was secure

Security, privacy, trust

MAPS_APD

Carrying out the following to manage access to own personal data (such as name, date of birth, identity card number, contact details, credit card number, photos, geographical location) on the internet in the last 3 months: asking websites or search engines administrator or provider to access the data they hold about the respondent to update or delete it

Security, privacy, trust

COOK1

Knowledge that cookies can be used to trace movements of people on the internet, to make a profile of each user and service them tailored ads

Security, privacy, trust

PCOOK1

Changing settings in own internet browser to prevent or limit cookies on any of the respondent’s devices

Security, privacy, trust

CCOOK (optional)

Concerns that respondent’s online activities are recorded to provide the respondent with tailored advertising

(optional)

Security, privacy, trust

USLCOOK

Use of software that limits the ability to track the individual’s activities on the internet on any of the respondent’s devices

---

| 12.10.2020 | EN | Official Journal of the European Union | L 331/19 |
| --- | --- | --- | --- |

12.10.2020

EN

Official Journal of the European Union

L 331/19

---

COMMISSION IMPLEMENTING REGULATION (EU) 2020/1433

of 5 October 2020

approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications ‘Pouligny-Saint-Pierre’ (PDO)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs (1), and in particular Article 52(2) thereof,

Whereas:

| (1) | Pursuant to the first subparagraph of Article 53(1) of Regulation (EU) No 1151/2012, the Commission has examined France’s application for the approval of amendments to the specification for the protected geographical indication ‘Pouligny-Saint-Pierre’, registered under Commission Regulation (EC) No 1107/96 (2). |
| --- | --- |

(1)

Pursuant to the first subparagraph of Article 53(1) of Regulation (EU) No 1151/2012, the Commission has examined France’s application for the approval of amendments to the specification for the protected geographical indication ‘Pouligny-Saint-Pierre’, registered under Commission Regulation (EC) No 1107/96 (2).

| (2) | Since the amendments in question are not minor within the meaning of Article 53(2) of Regulation (EU) No 1151/2012, the Commission published the amendment application in the Official Journal of the European Union (3) as required by Article 50(2)(a) of that Regulation. |
| --- | --- |

(2)

Since the amendments in question are not minor within the meaning of Article 53(2) of Regulation (EU) No 1151/2012, the Commission published the amendment application in the Official Journal of the European Union (3) as required by Article 50(2)(a) of that Regulation.

| (3) | As no statement of opposition under Article 51 of Regulation (EU) No 1151/2012 has been received by the Commission, the amendments to the specification should be approved, |
| --- | --- |

(3)

As no statement of opposition under Article 51 of Regulation (EU) No 1151/2012 has been received by the Commission, the amendments to the specification should be approved,

HAS ADOPTED THIS REGULATION:

Article 1

The amendments to the specification published in the Official Journal of the European Union regarding the name ‘Pouligny-Saint-Pierre’ (PDO) are hereby approved.

Article 2

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, 5 October 2020.

For the Commission,

On behalf of the President,

Janusz WOJCIECHOWSKI

Member of the Commission

---

(1)  
  OJ L 343, 14.12.2012, p. 1.

1

(2)  Commission Regulation (EC) No 1107/96 of 12 June 1996 on the registration of geographical indications and designations of origin under the procedure laid down in Article 17 of Council Regulation (EEC) No 2081/92 (OJ L 148, 21.6.1996, p. 1).

2

(3)  
  OJ C 193, 9.6.2020, p. 34.

3

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| 12.10.2020 | EN | Official Journal of the European Union | L 331/20 |
| --- | --- | --- | --- |

12.10.2020

EN

Official Journal of the European Union

L 331/20

---

COMMISSION REGULATION (EU) 2020/1434

of 9 October 2020

amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1), and in particular Article 3(1) thereof,

Whereas:

| (1) | By Commission Regulation (EC) No 1126/2008 (2) certain international accounting standards and interpretations that were in existence on 15 October 2008 were adopted. |
| --- | --- |

(1)

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

| (2) | The COVID-19 pandemic caused an unprecedented external shock to the Union and its economy creating a need for measures aimed at alleviating adverse impacts on citizens and companies where possible. |
| --- | --- |

(2)

The COVID-19 pandemic caused an unprecedented external shock to the Union and its economy creating a need for measures aimed at alleviating adverse impacts on citizens and companies where possible.

| (3) | Member States and the Union have taken measures to provide financial relief to companies, including payment holidays based on private or public moratoria, to prevent unnecessary bankruptcies and job losses, and to underpin rapid recovery. |
| --- | --- |

(3)

Member States and the Union have taken measures to provide financial relief to companies, including payment holidays based on private or public moratoria, to prevent unnecessary bankruptcies and job losses, and to underpin rapid recovery.

| (4) | On 28 May 2020, the International Accounting Standards Board (IASB) published Covid-19-Related Rent Concessions (amendment to International Financial Reporting Standard (IFRS) 16 Leases). |
| --- | --- |

(4)

On 28 May 2020, the International Accounting Standards Board (IASB) published Covid-19-Related Rent Concessions (amendment to International Financial Reporting Standard (IFRS) 16 Leases).

| (5) | The amendment to IFRS 16 provides optional, temporary COVID-19 related operational relief for lessees benefitting from lease payments holidays without undermining the relevance and usefulness of financial information reported by companies. Following the consultation with the European Financial Reporting Advisory Group, the Commission concludes that the amendment to IFRS 16 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. |
| --- | --- |

(5)

The amendment to IFRS 16 provides optional, temporary COVID-19 related operational relief for lessees benefitting from lease payments holidays without undermining the relevance and usefulness of financial information reported by companies. Following the consultation with the European Financial Reporting Advisory Group, the Commission concludes that the amendment to IFRS 16 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.

| (6) | The IASB set the effective date of the amendments to IFRS 16 as from 1 June 2020. Therefore, the provisions of this Regulation should apply retroactively to ensure legal certainty for the issuers concerned and consistency with other accounting standards laid down in Regulation (EC) No 1126/2008. |
| --- | --- |

(6)

The IASB set the effective date of the amendments to IFRS 16 as from 1 June 2020. Therefore, the provisions of this Regulation should apply retroactively to ensure legal certainty for the issuers concerned and consistency with other accounting standards laid down in Regulation (EC) No 1126/2008.

| (7) | Having regard to the urgency of this COVID-19 related operational relief, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union. |
| --- | --- |

(7)

Having regard to the urgency of this COVID-19 related operational relief, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union.

| (8) | Regulation (EC) No 1126/2008 should therefore be amended accordingly. |
| --- | --- |

(8)

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

| (9) | The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee, |
| --- | --- |

(9)

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

HAS ADOPTED THIS REGULATION:

Article 1

In the Annex to Regulation (EC) No 1126/2008, International Financial Reporting Standard (IFRS) 16 Leases is amended as set out in the Annex to this Regulation.

Article 2

Each company shall apply the amendments referred to in Article 1, at the latest, as from 1 June 2020 for financial years starting on or after 1 January 2020.

Article 3

This Regulation shall enter into force on the 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, 9 October 2020.

For the Commission

The President

Ursula VON DER LEYEN

---

(1)  
  OJ L 243, 11.9.2002, p. 1.

1

(2)  Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p. 1).

2

---

ANNEX

Covid-19-Related Rent Concessions

Amendment to IFRS 16

Amendment to IFRS 16

  Leases

Paragraphs 46A, 46B, 60A, C1A, C20A and C20B are added. A new heading is added before C20A. For ease of reading these paragraphs have not been underlined.

LESSEE

Measurement

Subsequent measurement

Lease modifications

| 46A | As a practical expedient, a lessee may elect not to assess whether a rent concession that meets the conditions in paragraph 46B is a lease modification. A lessee that makes this election shall account for any change in lease payments resulting from the rent concession the same way it would account for the change applying this Standard if the change were not a lease modification. |
| --- | --- |

46A

| 46B | The practical expedient in paragraph 46A applies only to rent concessions occurring as a direct consequence of the covid-19 pandemic and only if all of the following conditions are met:






  (a) | the change in lease payments results in revised consideration for the lease that is substantially the same as, or less than, the consideration for the lease immediately preceding the change; |
| --- | --- | --- |

46B

(a)

the change in lease payments results in revised consideration for the lease that is substantially the same as, or less than, the consideration for the lease immediately preceding the change;

| (b) | any reduction in lease payments affects only payments originally due on or before 30 June 2021 (for example, a rent concession would meet this condition if it results in reduced lease payments on or before 30 June 2021 and increased lease payments that extend beyond 30 June 2021); and |
| --- | --- |

(b)

any reduction in lease payments affects only payments originally due on or before 30 June 2021 (for example, a rent concession would meet this condition if it results in reduced lease payments on or before 30 June 2021 and increased lease payments that extend beyond 30 June 2021); and

| (c) | there is no substantive change to other terms and conditions of the lease. |
| --- | --- |

(c)

there is no substantive change to other terms and conditions of the lease.

Disclosure

| 60A | If a lessee applies the practical expedient in paragraph 46A, the lessee shall disclose:






  (a) | that it has applied the practical expedient to all rent concessions that meet the conditions in paragraph 46B or, if not applied to all such rent concessions, information about the nature of the contracts to which it has applied the practical expedient (see paragraph 2); and |
| --- | --- | --- |

60A

(a)

that it has applied the practical expedient to all rent concessions that meet the conditions in paragraph 46B or, if not applied to all such rent concessions, information about the nature of the contracts to which it has applied the practical expedient (see paragraph 2); and

| (b) | the amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions to which the lessee has applied the practical expedient in paragraph 46A. |
| --- | --- |

(b)

the amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions to which the lessee has applied the practical expedient in paragraph 46A.

Appendix C

Effective date and transition

EFFECTIVE DATE

| C1A | Covid-19-Related Rent Concessions, issued in May 2020, added paragraphs 46A, 46B, 60A, C20A and C20B. A lessee shall apply that amendment for annual reporting periods beginning on or after 1 June 2020. Earlier application is permitted, including in financial statements not authorised for issue at 28 May 2020. |
| --- | --- |

C1A

TRANSITION

Covid-19-related rent concessions for lessees

| C20A | A lessee shall apply Covid-19-Related Rent Concessions (see paragraph C1A) retrospectively, recognising the cumulative effect of initially applying that amendment as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at the beginning of the annual reporting period in which the lessee first applies the amendment. |
| --- | --- |

C20A

| C20B | In the reporting period in which a lessee first applies Covid-19-Related Rent Concessions, a lessee is not required to disclose the information required by paragraph 28(f) of IAS 8. |
| --- | --- |

C20B

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| 12.10.2020 | EN | Official Journal of the European Union | L 331/24 |
| --- | --- | --- | --- |

12.10.2020

EN

Official Journal of the European Union

L 331/24

---

COMMISSION IMPLEMENTING REGULATION (EU) 2020/1435

of 9 October 2020

on the duties placed on registrants to update their registrations under Regulation (EC) No 1907/2006 of the European Parliament and of the Council concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH)

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC (1), and in particular Article 132 thereof,

Whereas:

| (1) | The Council Conclusions of 26 June 2019‘Towards a Sustainable Chemicals Policy Strategy of the Union’ reiterated the importance of concrete actions to ensure the compliance and improve the quality of registration dossiers; and in particular the need for an effective mechanism for their updating. |
| --- | --- |

(1)

The Council Conclusions of 26 June 2019‘Towards a Sustainable Chemicals Policy Strategy of the Union’ reiterated the importance of concrete actions to ensure the compliance and improve the quality of registration dossiers; and in particular the need for an effective mechanism for their updating.

| (2) | Article 22(1) of Regulation (EC) No 1907/2006 places a responsibility on registrants (whether individual registrants or the lead registrant and other members of a joint submission) to update their registrations without undue delay with relevant new information and submit them to the European Chemicals Agency (‘the Agency’). Information counts as ‘new’ if the registrant has become aware of it or may reasonably be expected to have become aware of it since the last update or, in the absence of any updates, since initial registration, whether or not the information actually existed before then. The responsibility to update their registrations requires registrants to monitor and track all relevant information in order to ensure their registrations remain up-to-date at all times. In the case of joint submissions, the responsibility to update the registration is, for information that was jointly submitted, the responsibility of all the registrants in accordance with Article 11 of Regulation (EC) No 1907/2006 and is covered by the data-sharing and cost-sharing provisions laid down in Commission Implementing Regulation (EU) 2016/9 (2). |
| --- | --- |

(2)

Article 22(1) of Regulation (EC) No 1907/2006 places a responsibility on registrants (whether individual registrants or the lead registrant and other members of a joint submission) to update their registrations without undue delay with relevant new information and submit them to the European Chemicals Agency (‘the Agency’). Information counts as ‘new’ if the registrant has become aware of it or may reasonably be expected to have become aware of it since the last update or, in the absence of any updates, since initial registration, whether or not the information actually existed before then. The responsibility to update their registrations requires registrants to monitor and track all relevant information in order to ensure their registrations remain up-to-date at all times. In the case of joint submissions, the responsibility to update the registration is, for information that was jointly submitted, the responsibility of all the registrants in accordance with Article 11 of Regulation (EC) No 1907/2006 and is covered by the data-sharing and cost-sharing provisions laid down in Commission Implementing Regulation (EU) 2016/9 (2).

| (3) | The latest general report published by the Commission in accordance with Article 117(4) of Regulation (EC) No 1907/2006 indicated a need to improve compliance with the obligation placed on registrants in Article 22(1) of that Regulation. Compliance with that obligation is important to ensure that registration dossiers reflect the current situation at all times, so that the Agency and Member States can evaluate dossiers and substances in an efficient manner and advice on safe use is based on up-to-date and reliable data. Therefore, in order to facilitate compliance with and enforcement of Article 22(1) of Regulation (EC) No 1907/2006 and improve efficiency in giving effect to the provisions of that Regulation, it is appropriate to specify deadlines by which that obligation is to be complied with. |
| --- | --- |

(3)

The latest general report published by the Commission in accordance with Article 117(4) of Regulation (EC) No 1907/2006 indicated a need to improve compliance with the obligation placed on registrants in Article 22(1) of that Regulation. Compliance with that obligation is important to ensure that registration dossiers reflect the current situation at all times, so that the Agency and Member States can evaluate dossiers and substances in an efficient manner and advice on safe use is based on up-to-date and reliable data. Therefore, in order to facilitate compliance with and enforcement of Article 22(1) of Regulation (EC) No 1907/2006 and improve efficiency in giving effect to the provisions of that Regulation, it is appropriate to specify deadlines by which that obligation is to be complied with.

| (4) | In order to facilitate compliance with, and enforcement of, the provisions on information requirements in Article 10 and 12 of Regulation (EC) No 1907/2006, and consequently also of the general and ongoing obligation to register in Articles 6 and 7 of that Regulation, the deadlines that apply to the update of registration dossiers after an amendment of the Annexes to that Regulation should be clarified. |
| --- | --- |

(4)

In order to facilitate compliance with, and enforcement of, the provisions on information requirements in Article 10 and 12 of Regulation (EC) No 1907/2006, and consequently also of the general and ongoing obligation to register in Articles 6 and 7 of that Regulation, the deadlines that apply to the update of registration dossiers after an amendment of the Annexes to that Regulation should be clarified.

| (5) | The deadlines specified by this Regulation should be as short as possible, taking into account what, based on past practice, is reasonably attainable by registrants. On that basis, a deadline of three months should be specified for updates of a more administrative nature and if updates include the generation of data to fulfil the requirements of Annex VII or VIII to Regulation (EC) No 1907/2006 following receipt of the study report. Deadlines of six, nine or 12 months should be specified for more complex updates, such as those requiring the generation of data based on a testing proposal or changes to the chemical safety report or the guidance on safe use. In cases where a member of a joint submission cannot make a particular update until the lead registrant has first updated the registration, that member should be given nine months for the update of a chemical safety report and three months for any other update from the date when the Agency confirmed that the registration as updated by the lead registrant is complete. In cases where an update is required as a consequence of an amendment to the Annexes to Regulation (EC) No 1907/2006, the deadline should be its date of applicability except where another deadline is provided in such an amendment. |
| --- | --- |

(5)

The deadlines specified by this Regulation should be as short as possible, taking into account what, based on past practice, is reasonably attainable by registrants. On that basis, a deadline of three months should be specified for updates of a more administrative nature and if updates include the generation of data to fulfil the requirements of Annex VII or VIII to Regulation (EC) No 1907/2006 following receipt of the study report. Deadlines of six, nine or 12 months should be specified for more complex updates, such as those requiring the generation of data based on a testing proposal or changes to the chemical safety report or the guidance on safe use. In cases where a member of a joint submission cannot make a particular update until the lead registrant has first updated the registration, that member should be given nine months for the update of a chemical safety report and three months for any other update from the date when the Agency confirmed that the registration as updated by the lead registrant is complete. In cases where an update is required as a consequence of an amendment to the Annexes to Regulation (EC) No 1907/2006, the deadline should be its date of applicability except where another deadline is provided in such an amendment.

| (6) | The deadlines specified by this Regulation should operate as upper limits. In other words, registrants should be required to provide updates as swiftly as possible and in any event by no later than the relevant specified deadline. Exceeding the deadline would automatically lead to the conclusion that an undue delay had occurred in updating the registration. However, for the purposes of point (c) of Article 22(1) of Regulation (EC) No 1907/2006, no deadline should be specified for the update triggered by a change to a lower tonnage band, given that such a change in tonnage may be of a temporary nature and the update would not have any negative consequence for the protection of human health and the environment. |
| --- | --- |

(6)

The deadlines specified by this Regulation should operate as upper limits. In other words, registrants should be required to provide updates as swiftly as possible and in any event by no later than the relevant specified deadline. Exceeding the deadline would automatically lead to the conclusion that an undue delay had occurred in updating the registration. However, for the purposes of point (c) of Article 22(1) of Regulation (EC) No 1907/2006, no deadline should be specified for the update triggered by a change to a lower tonnage band, given that such a change in tonnage may be of a temporary nature and the update would not have any negative consequence for the protection of human health and the environment.

| (7) | The deadlines specified by this Regulation, with the exception of Article 13 of this Regulation, should apply only to the obligation in Article 22(1) of Regulation (EC) No 1907/2006, not to other updating obligations in that Regulation for which deadlines are specified elsewhere. It follows that the deadlines specified by this Regulation will not affect the deadlines for updates requested by the Agency in accordance with Article 22(2) of that Regulation, nor the specific deadlines laid down in Articles 31 and 32 and in Title V of that Regulation. |
| --- | --- |

(7)

The deadlines specified by this Regulation, with the exception of Article 13 of this Regulation, should apply only to the obligation in Article 22(1) of Regulation (EC) No 1907/2006, not to other updating obligations in that Regulation for which deadlines are specified elsewhere. It follows that the deadlines specified by this Regulation will not affect the deadlines for updates requested by the Agency in accordance with Article 22(2) of that Regulation, nor the specific deadlines laid down in Articles 31 and 32 and in Title V of that Regulation.

| (8) | In order to allow registrants sufficient time to adapt to introduction of the deadlines specified by this Regulation, this Regulation should not enter into force until the sixtieth day following that of its publication. |
| --- | --- |

(8)

In order to allow registrants sufficient time to adapt to introduction of the deadlines specified by this Regulation, this Regulation should not enter into force until the sixtieth day following that of its publication.

| (9) | The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Article 133(1) of Regulation (EC) No 1907/2006, |
| --- | --- |

(9)

The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Article 133(1) of Regulation (EC) No 1907/2006,

HAS ADOPTED THIS REGULATION:

Article 1

Changes in a registrant’s status or in his identity

In the case of a change falling within point (a) of Article 22(1) of Regulation (EC) No 1907/2006, the registration shall be updated and submitted to the Agency by no later than 3 months from the date when that change takes effect.

Article 2

Changes in the composition of the substance

In the case of a change falling within point (b) of Article 22(1) of Regulation (EC) No 1907/2006, the registration shall be updated and submitted to the Agency by no later than 3 months from the date when manufacture or import begins with that change in substance composition.

Article 3

Changes in tonnage band

1.   In the case of a change falling within point (c) of Article 22(1) of Regulation (EC) No 1907/2006 that results in a higher tonnage band, the registration shall be updated and submitted to the Agency by no later than 3 months from the following date:

| (a) | in a case where new data is generated for an update derived from the application of Annex VII or Annex VIII to Regulation (EC) No 1907/2006, the date when all the final test reports needed for the update have been received; |
| --- | --- |

(a)

in a case where new data is generated for an update derived from the application of Annex VII or Annex VIII to Regulation (EC) No 1907/2006, the date when all the final test reports needed for the update have been received;

| (b) | in a case not falling within point (a), the date when the higher tonnage band is reached. |
| --- | --- |

(b)

in a case not falling within point (a), the date when the higher tonnage band is reached.

For cases referred to in point (a) of the first subparagraph, a contract negotiation with a testing laboratory shall be initiated for all the relevant tests by no later than 3 months from the date when the higher tonnage band is reached.

The deadlines specified in paragraph 1 of this Article apply without prejudice to the obligation of a registrant to inform immediately the Agency of the additional information he would require, as soon as the higher tonnage band is reached, in accordance with Article 12(2) of Regulation (EC) No 1907/2006.

2.   In the case of a change falling within point (c) of Article 22(1) of Regulation (EC) No 1907/2006 that involves cessation of manufacture or import, the registration shall be updated and submitted to the Agency by no later than 3 months from the date when manufacture or import ceased.

3.   Paragraph 1 of this Article does not apply if the change occurs as a result of the registrant restarting manufacture or import in accordance with Article 50(2) of Regulation (EC) No 1907/2006. Instead, in that situation, the registration shall be updated and submitted to the Agency before manufacture or import is restarted.

Article 4

New identified uses and new uses advised against

In a case falling within point (d) of Article 22(1) of Regulation (EC) No 1907/2006, the registration shall be updated and submitted to the Agency by no later than 3 months from:

| (a) | in the case of a new identified use, the date when the registrant receives all the information needed to carry out the risk assessment for this new use; |
| --- | --- |

(a)

in the case of a new identified use, the date when the registrant receives all the information needed to carry out the risk assessment for this new use;

| (b) | in the case of a new use advised against, the date when the information on the risks associated with that use is available to the registrant. |
| --- | --- |

(b)

in the case of a new use advised against, the date when the information on the risks associated with that use is available to the registrant.

Article 5

New knowledge of the risks to human health and/or the environment

In a case falling within point (e) of Article 22(1) of Regulation (EC) No 1907/2006, the registration shall be updated and submitted to the Agency by no later than 6 months from the date when the registrant becomes aware or may reasonably be expected to have become aware of the new knowledge in question.

Article 6

Changes in the classification and labelling of the registered substance

1.   In the case of a change falling within point (f) of Article 22(1) of Regulation (EC) No 1907/2006 that is due to the addition, modification or deletion of a harmonised classification in Annex VI to Regulation (EC) No 1272/2008 of the European Parliament and of the Council (3), the registration shall be updated and submitted to the Agency by no later than the date as of which that change is to apply.

2.   In the case of a change falling within point (f) of Article 22(1) of Regulation (EC) No 1907/2006 that is due to an adaptation in the classification of a substance as a result of a new evaluation in accordance with Article 15 of Regulation (EC) No 1272/2008, the registration shall be updated and submitted to the Agency by no later than 6 months from the date when the decision to change the classification and labelling of the substance has been taken.

Article 7

Updates or amendments of the chemical safety report or the guidance on safe use

In a case falling within point (g) of Article 22(1) of Regulation (EC) No 1907/2006, the registration shall be updated and submitted to the Agency by no later than 12 months from the date when the need to update or amend the chemical safety report or the guidance on safe use referred to in Section 5 of Annex VI to that Regulation was identified.

Article 8

Testing proposals prior to conducting a test listed in Annex IX or X

1.   In a case falling within point (h) of Article 22(1) of Regulation (EC) No 1907/2006, the registration shall be updated to include the testing proposal and submitted to the Agency by no later than 6 months from the date when the registrant identifies the need to perform one or more of the tests listed in Annex IX or X to that Regulation.

2.   The deadline specified in paragraph 1 of this Article shall not apply in the case of a testing proposal developed as part of a testing strategy addressing a group of substances. Instead, in that situation the relevant registrations shall be updated and submitted to the Agency by no later than 12 months from the date when the registrant or registrants identify the need to perform one or more of the tests listed in Annex IX or X to Regulation (EC) No 1907/2006.

Article 9

Changes in the access granted to information in the registration

In the case of a change falling within point (i) of Article 22(1) of Regulation (EC) No 1907/2006, the registration shall be updated and submitted to the Agency by no later than 3 months from the date when the change occurred.

Article 10

Updates involving further testing

The deadlines specified in Articles 1, 2, 4, 5 and 6 of this Regulation shall not apply if any circumstance falling within point (a), (b), (d), (e) or (f) of Article 22(1) of Regulation (EC) No 1907/2006 triggers the need to generate data to satisfy the information requirements laid down in Annex VII or VIII to Regulation (EC) No 1907/2006.

In this case, the update to the registration as a result of that circumstance and the update to the registration as a result of satisfying the data requirements of Annex VII or VIII to Regulation (EC) No 1907/2006 shall be submitted to the Agency together by no later than 3 months from the date when the final test reports needed for the update have been received.

In such a circumstance:

| (a) | the contract negotiation with a testing laboratory shall be initiated for the relevant tests by no later than 3 months from the date when the need to conduct further tests is identified; |
| --- | --- |

(a)

the contract negotiation with a testing laboratory shall be initiated for the relevant tests by no later than 3 months from the date when the need to conduct further tests is identified;

| (b) | the need to conduct further tests referred to in point (a) shall be identified within the relevant deadline specified in Article 1, 2, 4, 5 or 6 of this Regulation. |
| --- | --- |

(b)

the need to conduct further tests referred to in point (a) shall be identified within the relevant deadline specified in Article 1, 2, 4, 5 or 6 of this Regulation.

Article 11

Other combined updates

1.   In a case covered by Article 10 of this Regulation or falling within points (a) to (f) or (i) of Article 22(1) of Regulation (EC) No 1907/2006 that also triggers the need to update or amend the chemical safety report or the guidance on safe usein accordance with point (g) of Article 22(1) of that Regulation, the update to the registration as a result of that circumstance and the update to the registration as a result of updating or amending the chemical safety report shall be submitted to the Agency together by no later than 12 months from the date when the final test reports needed for the update have been received.

2.   Without prejudice to paragraph 1 of this Article, an update of a registration that is the result of a circumstance falling within more than one of the points (a) to (i) of Article 22(1) of Regulation (EC) No 1907/2006 shall be submitted to the Agency together by no later than the longest deadline specified in Articles 1 to 10 of this Regulation, counting from the date when the first need to update the registration was identified.

Article 12

Updates of joint submissions

1.   By way of derogation from the preceding Articles of this Regulation, where an update by a member of a joint submission pursuant to Article 22(1) of Regulation (EC) No 1907/2006 is dependent on the lead registrant making a prior update to the registration, that member shall update his registration and submit it to the Agency by:

| (a) | no later than 3 months, in a case requiring an update as a result of a circumstance falling within points (a) to (f), or (i) of Article 22(1) of Regulation (EC) No 1907/2006; |
| --- | --- |

(a)

no later than 3 months, in a case requiring an update as a result of a circumstance falling within points (a) to (f), or (i) of Article 22(1) of Regulation (EC) No 1907/2006;

| (b) | no later than 9 months, in a case requiring an update or amendment of the chemical safety report or the guidance on safe use, in accordance with point (g) of Article 22(1) of Regulation (EC) No 1907/2006; |
| --- | --- |

(b)

no later than 9 months, in a case requiring an update or amendment of the chemical safety report or the guidance on safe use, in accordance with point (g) of Article 22(1) of Regulation (EC) No 1907/2006;

| (c) | no later than 9 months, in case a circumstance falling within points (a) to (f) or (i) of Article 22(1) of Regulation (EC) No 1907/2006 that also triggers the need to update or amend an existing chemical safety report or the guidance on safe use, in accordance with point (g) of Article 22(1) of that Regulation. In that situation, the update to the registration as a result of that circumstance and the update to the registration as a result of updating or amending the chemical safety report or the guidance on safe use shall be submitted to the Agency together. |
| --- | --- |

(c)

no later than 9 months, in case a circumstance falling within points (a) to (f) or (i) of Article 22(1) of Regulation (EC) No 1907/2006 that also triggers the need to update or amend an existing chemical safety report or the guidance on safe use, in accordance with point (g) of Article 22(1) of that Regulation. In that situation, the update to the registration as a result of that circumstance and the update to the registration as a result of updating or amending the chemical safety report or the guidance on safe use shall be submitted to the Agency together.

2.   The deadlines specified in paragraph 1 of this Article shall apply from the date when the Agency informs the lead registrant, in accordance with Article 22(3) of Regulation (EC) No 1907/2006, and the other members of the joint submission that the registration dossier as updated by the lead registrant is complete.

3.   Where an update by a member of a joint submission pursuant to Article 22(1) of Regulation (EC) No 1907/2006 is not dependent on the lead registrant making a prior update to the registration, the deadlines specified in Articles 1 to 11 of this Regulation shall apply.

Article 13

Updates following an amendment to the Annexes to Regulation (EC) No 1907/2006 in accordance with Article 131 of that Regulation

1.   In the case of an amendment to one or more Annexes to Regulation (EC) No 1907/2006 in accordance with Article 131 of that Regulation that results in a change to the information required to be submitted to the Agency in accordance with Article 10 or Article 12 of that Regulation, the registration shall be updated by the date from which that amendment is to apply, at the latest, unless otherwise provided in that amendment.

2.   By way of derogation from Articles 1 to 12 of this Regulation, where an amendment to one or more Annexes to Regulation (EC) No 1907/2006 in accordance with Article 131 of that Regulation engages an obligation to update a registration dossier pursuant to Article 22(1) of Regulation (EC) No 1907/2006 subject to a deadline specified in this Regulation, only the deadline laid down in paragraph 1 of this Article shall apply, unless otherwise provided in that amendment.

Article 14

Entry into force

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

Official Journal of the European Union

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

Done at Brussels, 9 October 2020.

For the Commission

The President

Ursula VON DER LEYEN

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(1)  
  OJ L 396, 30.12.2006, p. 1.

1

(2)  Commission Implementing Regulation (EU) 2016/9 of 5 January 2016 on joint submission of data and data-sharing in accordance with Regulation (EC) No 1907/2006 of the European Parliament and of the Council concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) (OJ L 3, 6.1.2016, p. 41).

2

(3)  Regulation (EC) No 1272/2008 of the European Parliament and of the Council of 16 December 2008 on classification, labelling and packaging of substances and mixtures, amending and repealing Directives 67/548/EEC and 1999/45/EC, and amending Regulation (EC) No 1907/2006 (OJ L 353, 31.12.2008, p. 1).

3

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DECISIONS

| 12.10.2020 | EN | Official Journal of the European Union | L 331/30 |
| --- | --- | --- | --- |

12.10.2020

EN

Official Journal of the European Union

L 331/30

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COUNCIL IMPLEMENTING DECISION (EU) 2020/1436

of 12 October 2020

authorising Germany to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port, in accordance with Article 19 of Directive 2003/96/EC

THE COUNCIL OF THE EUROPEAN UNION,

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

Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1), and in particular Article 19 thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | By Council Implementing Decision 2014/722/EU (2), Germany was authorised to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port (‘shore-side electricity’) until 16 July 2020, in accordance with Article 19 of Directive 2003/96/EC. |
| --- | --- |

(1)

By Council Implementing Decision 2014/722/EU (2), Germany was authorised to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port (‘shore-side electricity’) until 16 July 2020, in accordance with Article 19 of Directive 2003/96/EC.

| (2) | By letter of 29 January 2020, Germany sought authorisation to continue to apply a reduced rate of taxation to shore-side electricity pursuant to Article 19 of Directive 2003/96/EC. |
| --- | --- |

(2)

By letter of 29 January 2020, Germany sought authorisation to continue to apply a reduced rate of taxation to shore-side electricity pursuant to Article 19 of Directive 2003/96/EC.

| (3) | With the reduced tax rate it intends to apply, Germany aims to continue promoting the use of shore-side electricity. The use of such electricity is considered to be an environmentally less harmful way of satisfying the electricity needs of vessels at berth in a port than the burning of bunker fuels by those vessels. |
| --- | --- |

(3)

With the reduced tax rate it intends to apply, Germany aims to continue promoting the use of shore-side electricity. The use of such electricity is considered to be an environmentally less harmful way of satisfying the electricity needs of vessels at berth in a port than the burning of bunker fuels by those vessels.

| (4) | Insofar as the use of shore-side electricity avoids emissions of air pollutants originating from the burning of bunker fuels by vessels at berth in a port, it improves local air quality in port cities. Under the specific conditions of the electricity generation structure in Germany, the use of shore-side electricity instead of electricity generated by burning bunker fuels is furthermore expected to reduce CO2 emissions, other air pollutants and noise. The measure is therefore expected to contribute to the environmental, health and climate policy objectives of the Union. |
| --- | --- |

(4)

Insofar as the use of shore-side electricity avoids emissions of air pollutants originating from the burning of bunker fuels by vessels at berth in a port, it improves local air quality in port cities. Under the specific conditions of the electricity generation structure in Germany, the use of shore-side electricity instead of electricity generated by burning bunker fuels is furthermore expected to reduce CO2 emissions, other air pollutants and noise. The measure is therefore expected to contribute to the environmental, health and climate policy objectives of the Union.

| (5) | Allowing Germany to apply a reduced rate of taxation to shore-side electricity does not go beyond what is necessary to increase the use of such electricity, since on-board generation of electricity will remain the more competitive alternative in most cases. For the same reason, and because of the current relatively low degree of market penetration of the relevant technology, the application of that reduced rate of taxation is unlikely to lead to significant distortions in competition during its lifetime and will therefore not negatively affect the proper functioning of the internal market. |
| --- | --- |

(5)

Allowing Germany to apply a reduced rate of taxation to shore-side electricity does not go beyond what is necessary to increase the use of such electricity, since on-board generation of electricity will remain the more competitive alternative in most cases. For the same reason, and because of the current relatively low degree of market penetration of the relevant technology, the application of that reduced rate of taxation is unlikely to lead to significant distortions in competition during its lifetime and will therefore not negatively affect the proper functioning of the internal market.

| (6) | In accordance with Article 19(2) of Directive 2003/96/EC, each authorisation granted under Article 19(1) of that Directive is to be strictly limited in time. In order to ensure that the authorisation period is sufficiently long so as not to discourage relevant economic operators from making the necessary investments, it is appropriate to grant the authorisation requested until 31 December 2025. However, that authorisation should cease to apply from the date of application of any general provisions on tax advantages for shore-side electricity adopted by the Council under Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, should such provisions become applicable prior to 31 December 2025. |
| --- | --- |

(6)

In accordance with Article 19(2) of Directive 2003/96/EC, each authorisation granted under Article 19(1) of that Directive is to be strictly limited in time. In order to ensure that the authorisation period is sufficiently long so as not to discourage relevant economic operators from making the necessary investments, it is appropriate to grant the authorisation requested until 31 December 2025. However, that authorisation should cease to apply from the date of application of any general provisions on tax advantages for shore-side electricity adopted by the Council under Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, should such provisions become applicable prior to 31 December 2025.

| (7) | In order to provide legal certainty to port and ship operators, and to avoid a potential increase in the administrative burden for distributors and redistributors of electricity resulting from changes to the tax rate levied on shore-side electricity, it should be ensured that Germany is able to apply the reduced rate of taxation to shore-side electricity without interruption. The authorisation requested should therefore be granted with effect from 17 July 2020, in order to follow seamlessly on from the prior arrangements under Council Implementing Decision 2014/722/EU. |
| --- | --- |

(7)

In order to provide legal certainty to port and ship operators, and to avoid a potential increase in the administrative burden for distributors and redistributors of electricity resulting from changes to the tax rate levied on shore-side electricity, it should be ensured that Germany is able to apply the reduced rate of taxation to shore-side electricity without interruption. The authorisation requested should therefore be granted with effect from 17 July 2020, in order to follow seamlessly on from the prior arrangements under Council Implementing Decision 2014/722/EU.

| (8) | This Decision is without prejudice to the application of Union rules regarding State aid, |
| --- | --- |

(8)

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

HAS ADOPTED THIS DECISION:

Article 1

Germany is authorised to apply a reduced rate of taxation to electricity directly supplied to vessels, other than private pleasure craft, at berth in a port (‘shore-side electricity’), provided that the minimum levels of taxation referred to in Article 10 of Directive 2003/96/EC are respected.

Article 2

This Decision shall apply from 17 July 2020 until 31 December 2025.

However, should the Council, acting on the basis of Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, adopt any general provisions on tax advantages for shore-side electricity, this Decision shall cease to apply on the day on which those general provisions become applicable.

Article 3

This Decision is addressed to the Federal Republic of Germany.

Done at Brussels, 12 October 2020.

For the Council

The President

M. ROTH

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(1)  
  OJ L 283, 31.10.2003, p. 51.

1

(2)  Council Implementing Decision 2014/722/EU of 14 October 2014 authorising Germany to apply a reduced rate of taxation on electricity directly provided to vessels at berth in a port in accordance with Article 19 of Directive 2003/96/EC (OJ L 300, 18.10.2014, p. 55).

2

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