# Official Journal C 191/2018

| | ISSN 1977-091X |
| --- | --- |
| Official Journal
  of the European Union | C 191 |
| | |
| English edition | Information and Notices | Volume 615 June 2018 |

ISSN 1977-091X

Official Journal

of the European Union

C 191

English edition

Information and Notices

Volume 615 June 2018

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| Contents | page |
| --- | --- |
| | IV   Notices |
| | NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES |
| | Council |
| 2018/C 191/01 | The EU list of non-cooperative jurisdictions for tax purposes — Report by the Code of Conduct Group (Business taxation) suggesting amendments to the Annexes to the Council conclusions of 5 December 2017, including the de-listing of two jurisdictions | 1 |
| 2018/C 191/02 | Notice for the attention of certain persons and entities subject to the restrictive measures provided for in Council Decision 2014/145/CFSP and Council Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine | 4 |
| | European Commission |
| 2018/C 191/03 | Euro exchange rates | 5 |
| 2018/C 191/04 | Explanatory Notes to the Combined Nomenclature of the European Union | 6 |
| 2018/C 191/05 | Explanatory Notes to the Combined Nomenclature of the European Union | 6 |
| 2018/C 191/06 | Explanatory Notes to the Combined Nomenclature of the European Union | 7 |

Contents

page

IV   Notices

NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES

Council

2018/C 191/01

The EU list of non-cooperative jurisdictions for tax purposes — Report by the Code of Conduct Group (Business taxation) suggesting amendments to the Annexes to the Council conclusions of 5 December 2017, including the de-listing of two jurisdictions

1

2018/C 191/02

Notice for the attention of certain persons and entities subject to the restrictive measures provided for in Council Decision 2014/145/CFSP and Council Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

4

European Commission

2018/C 191/03

Euro exchange rates

5

2018/C 191/04

Explanatory Notes to the Combined Nomenclature of the European Union

6

2018/C 191/05

Explanatory Notes to the Combined Nomenclature of the European Union

6

2018/C 191/06

Explanatory Notes to the Combined Nomenclature of the European Union

7

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| EN | |
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EN

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IV Notices

NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES

Council

| 5.6.2018 | EN | Official Journal of the European Union | C 191/1 |
| --- | --- | --- | --- |

5.6.2018

EN

Official Journal of the European Union

C 191/1

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The EU list of non-cooperative jurisdictions for tax purposes — Report by the Code of Conduct Group (Business taxation) suggesting amendments to the Annexes to the Council conclusions of 5 December 2017, including the de-listing of two jurisdictions

(2018/C 191/01)

With effect from the day of publication in the Official Journal of the European Union, Annexes I and II to the Council conclusions of 5 December 2017 on the EU list of non-cooperative jurisdictions for tax purposes (1), as amended in January (2) and March (3) 2018, are replaced by the following new Annexes I and II:

ANNEX I

The EU list of non-cooperative jurisdictions for tax purposes

1.   American Samoa

American Samoa does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2018.

2.   Guam

Guam does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2018.

3.   Namibia

Namibia is not a Member of the Global Forum on Transparency and Exchange of Information for Tax Purposes, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2019. Furthermore, Namibia has harmful preferential tax regimes and did not commit to amending or abolishing them by 31 December 2018.

4.   Palau

Palau facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and refused to engage in a meaningful dialogue to ascertain its compliance of with criterion 2.2.

Palau’s commitment to comply with criteria 1.1, 1.2, 1.3 and 3 will be monitored.

5.   Samoa

Samoa has a harmful preferential tax regime and did not commit to addressing this issue by 31 December 2018.

Samoa’s commitment to comply with criterion 3 will be monitored.

6.   Trinidad and Tobago

Trinidad and Tobago has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters as amended, has a harmful preferential tax regime and did not commit to addressing these issues by 31 December 2018.

Trinidad and Tobago’s commitment to comply with criteria 1.1, 1.2 and 3 will be monitored.

7.   US Virgin Islands

US Virgin Islands does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes and did not clearly commit to amending or abolishing it, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2018.

ANNEX II

State of play of the cooperation with the EU with respect to commitments taken to implement tax good governance principles

1.   Transparency

1.1.   Commitment to implement the automatic exchange of information, either by signing the Multilateral Competent Authority Agreement or through bilateral agreements

The following jurisdictions are committed to implement automatic exchange of information by 2018:

Antigua and Barbuda, Bahamas, Bahrain, Curaçao, Dominica, Grenada, Hong Kong SAR, Macao SAR, Marshall Islands, New Caledonia, Oman, Qatar, Taiwan and United Arab Emirates

The following jurisdictions are committed to implement automatic exchange of information by 2019:

Turkey

1.2.   Membership of the Global Forum on transparency and exchange of information for tax purposes and satisfactory rating

The following jurisdictions are committed to become member of the Global Forum and/or have a satisfactory rating by 2018:

Anguilla, Curaçao, Marshall Islands, New Caledonia and Oman

The following jurisdictions are committed to become member of the Global Forum and/or have a sufficient rating by 2019:

Bosnia and Herzegovina, Cabo Verde, Fiji, Jordan, Swaziland, Turkey and Vietnam

1.3.   Signatory and ratification of the OECD Multilateral Convention on Mutual Administrative Assistance or network of agreements covering all EU Member States

The following jurisdictions are committed to sign and ratify the MAC or to have in place a network of agreements covering all EU Member States by 2018:

Antigua and Barbuda, Bahamas, Bahrain, Dominica, Grenada, Hong Kong SAR, Macao SAR, New Caledonia, Oman, Qatar, Taiwan and United Arab Emirates

The following jurisdictions are committed to sign and ratify the MAC or to have in place a network of agreements covering all EU Member States by 2019:

Armenia, Bosnia and Herzegovina, Botswana, Cabo Verde, Fiji, Former Yugoslav Republic of Macedonia, Jamaica, Jordan, Maldives, Mongolia, Montenegro, Morocco, Peru, Serbia, Swaziland, Thailand, Turkey and Vietnam

2.   Fair Taxation

2.1.   Existence of harmful tax regimes

The following jurisdictions are committed to amend or abolish the identified regimes by 2018:

Andorra, Antigua and Barbuda, Armenia, Aruba, Barbados, Belize, Botswana, Cabo Verde, Cook Islands, Curacao, Dominica, Fiji, Grenada, Hong Kong SAR, Jordan, Korea (Republic of), Labuan Island, Liechtenstein, Macao SAR, Malaysia, Maldives, Mauritius, Morocco, Panama, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, San Marino, Seychelles, Switzerland, Taiwan, Thailand, Tunisia, Turkey, Uruguay and Vietnam

2.2.   Existence of tax regimes that facilitate offshore structures which attract profits without real economic activity

The following jurisdictions are committed to addressing the concerns relating to economic substance by 2018:

Anguilla, Bahamas, Bahrain, Bermuda, British Virgin Islands, Cayman Islands, Guernsey, Isle of Man, Jersey, Marshall Islands, Turks and Caicos Islands, United Arab Emirates and Vanuatu

3.   Anti-BEPS Measures

3.1.   Membership of the Inclusive Framework on BEPS or implementation of BEPS minimum standards

The following jurisdictions are committed to become member of the Inclusive Framework or implement BEPS minimum standard by 2018:

Aruba, Antigua and Barbuda, Bahrain, Cook Islands, Dominica, Faroe Islands, Greenland, Grenada, Marshall Islands, New Caledonia, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Taiwan, United Arab Emirates and Vanuatu

The following jurisdictions are committed to become member of the Inclusive Framework or implement BEPS minimum standard by 2019:

Albania, Armenia, Bosnia and Herzegovina, Cabo Verde, Fiji, Former Yugoslav Republic of Macedonia, Jordan, Montenegro, Morocco and Swaziland

The following jurisdictions are committed to become member of the Inclusive Framework or implement BEPS minimum standard if and when such commitment will become relevant:

Nauru, Niue

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(1)  OJ C 438, 19.12.2017, p. 5.

1

(2)  OJ C 29, 26.1.2018, p. 2.

2

(3)  OJ C 100, 16.3.2018, p. 4 and OJ C 100, 16.3.2018, p. 5.

3

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| 5.6.2018 | EN | Official Journal of the European Union | C 191/4 |
| --- | --- | --- | --- |

5.6.2018

EN

Official Journal of the European Union

C 191/4

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Notice for the attention of certain persons and entities subject to the restrictive measures provided for in Council Decision 2014/145/CFSP and Council Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

(2018/C 191/02)

The following information is brought to the attention of Mr. Denis Valentinovich BEREZOVSKIY (no. 4), Mr. Andrei Aleksandrovich KLISHAS (no. 11), Mr. Aleksandr Borisovich TOTOONOV (no. 14), Mr. Sergei Vladimirovich ZHELEZNYAK (no. 17), Mr. Dmitry Olegovich ROGOZIN (no. 22), Mr. Valery Vladimirovich KULIKOV (no. 28), Mr. Mikhail Grigorievich MALYSHEV (no. 30), Lt. Gen. Igor Nikolaevich (Mykolayovich) TURCHENYUK (no. 32), Mr. Sergey Gennadevich TSYPLAKOV (no. 47), Mr. Igor Evgenevich KAKIDZYANOV (no. 56), Ms Natalia Vladimirovna POKLONSKAYA (no. 60), Mr. Nikolay Ivanovich KOZITSYN (no. 71), Mr. Alexander Nikolayevich TKACHYOV (no. 81), Ms Oksana TCHIGRINA (no. 89), Mr. Andrei Nikolaevich RODKIN (no. 102), Mr. Aleksey Vasilevich NAUMETS (no. 117), Mr. Sergey Yurievich KOZYAKOV (no. 120), Mr. Alexandr Vasilievich SHUBIN (no. 138), Ms Ekaterina FILIPPOVA (no. 141), Mr. Zaur Raufovich ISMAILOV (no. 146) and Mr. Aleksandr Yurevich PETUKHOV (no. 164), and the so called ‘Army of the Southeast’ (no. 9), Crimean Republican Enterprise ‘Azov distillery plant’ (no. 17), Peace to Luhansk Region (no. 25), Sparta battalion (no. 30) and Prizrak brigade (no. 33), persons and entities appearing in the Annex to Council Decision 2014/145/CFSP (1) and in Annex I to Council Regulation (EU) No 269/2014 (2) concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine.

The Council is considering maintaining the restrictive measures against the above-mentioned persons and entities with new statements of reasons. Those persons and entities are hereby informed that they may submit a request to the Council to obtain the intended statements of reasons for their designation, before 11 June 2018, to the following address:

| Council of the European Union |
| --- |
| General Secretariat |
| DG C 1C |
| Rue de la Loi/Wetstraat 175 |
| 1048 Bruxelles/Brussel |
| BELGIQUE/BELGIË |
| Email: sanctions@consilium.europa.eu |

Council of the European Union

General Secretariat

DG C 1C

Rue de la Loi/Wetstraat 175

1048 Bruxelles/Brussel

BELGIQUE/BELGIË

Email: sanctions@consilium.europa.eu

The persons and entities concerned may submit at any time a request to the Council, together with any supporting documentation, that the decision to include and maintain them on the list should be reconsidered, to the address provided above. Such requests will be considered when they are received. In this respect, the attention of the persons and entities concerned is drawn to the regular review by the Council of the list. In order for requests to be considered at the next review, they should be submitted by 2 July 2018.

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(1)  OJ L 78, 17.3.2014, p. 16.

(2)  OJ L 78, 17.3.2014, p. 6.

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European Commission

| 5.6.2018 | EN | Official Journal of the European Union | C 191/5 |
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5.6.2018

EN

Official Journal of the European Union

C 191/5

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Euro exchange rates (1)

4 June 2018

(2018/C 191/03)

1 euro =

| | Currency | Exchange rate |
| --- | --- | --- |
| USD | US dollar | 1,1737 |
| JPY | Japanese yen | 128,44 |
| DKK | Danish krone | 7,4434 |
| GBP | Pound sterling | 0,87673 |
| SEK | Swedish krona | 10,2583 |
| CHF | Swiss franc | 1,1546 |
| ISK | Iceland króna | 122,50 |
| NOK | Norwegian krone | 9,5030 |
| BGN | Bulgarian lev | 1,9558 |
| CZK | Czech koruna | 25,696 |
| HUF | Hungarian forint | 318,64 |
| PLN | Polish zloty | 4,2848 |
| RON | Romanian leu | 4,6548 |
| TRY | Turkish lira | 5,4193 |
| AUD | Australian dollar | 1,5311 |
| CAD | Canadian dollar | 1,5148 |
| HKD | Hong Kong dollar | 9,2091 |
| NZD | New Zealand dollar | 1,6654 |
| SGD | Singapore dollar | 1,5655 |
| KRW | South Korean won | 1 254,88 |
| ZAR | South African rand | 14,7053 |
| CNY | Chinese yuan renminbi | 7,5166 |
| HRK | Croatian kuna | 7,3790 |
| IDR | Indonesian rupiah | 16 281,57 |
| MYR | Malaysian ringgit | 4,6655 |
| PHP | Philippine peso | 61,647 |
| RUB | Russian rouble | 72,6626 |
| THB | Thai baht | 37,511 |
| BRL | Brazilian real | 4,3893 |
| MXN | Mexican peso | 23,3661 |
| INR | Indian rupee | 78,7120 |

Currency

Exchange rate

USD

US dollar

1,1737

JPY

Japanese yen

128,44

DKK

Danish krone

7,4434

GBP

Pound sterling

0,87673

SEK

Swedish krona

10,2583

CHF

Swiss franc

1,1546

ISK

Iceland króna

122,50

NOK

Norwegian krone

9,5030

BGN

Bulgarian lev

1,9558

CZK

Czech koruna

25,696

HUF

Hungarian forint

318,64

PLN

Polish zloty

4,2848

RON

Romanian leu

4,6548

TRY

Turkish lira

5,4193

AUD

Australian dollar

1,5311

CAD

Canadian dollar

1,5148

HKD

Hong Kong dollar

9,2091

NZD

New Zealand dollar

1,6654

SGD

Singapore dollar

1,5655

KRW

South Korean won

1 254,88

ZAR

South African rand

14,7053

CNY

Chinese yuan renminbi

7,5166

HRK

Croatian kuna

7,3790

IDR

Indonesian rupiah

16 281,57

MYR

Malaysian ringgit

4,6655

PHP

Philippine peso

61,647

RUB

Russian rouble

72,6626

THB

Thai baht

37,511

BRL

Brazilian real

4,3893

MXN

Mexican peso

23,3661

INR

Indian rupee

78,7120

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(1)  Source: reference exchange rate published by the ECB.

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| 5.6.2018 | EN | Official Journal of the European Union | C 191/6 |
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5.6.2018

EN

Official Journal of the European Union

C 191/6

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Explanatory Notes to the Combined Nomenclature of the European Union

(2018/C 191/04)

Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 69, in the Explanatory Note to CN subheading ‘1211 90 86 Other’, the following text is added at the end of the first paragraph:

| ‘7. | reishi (Ganoderma lucidum) mushroom powder.’ |
| --- | --- |

‘7.

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(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

1

(2)  OJ C 76, 4.3.2015, p. 1.

2

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| 5.6.2018 | EN | Official Journal of the European Union | C 191/6 |
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5.6.2018

EN

Official Journal of the European Union

C 191/6

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Explanatory Notes to the Combined Nomenclature of the European Union

(2018/C 191/05)

Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 182, in the explanatory note to CN subheadings ‘3824 99 92 and 3824 99 93 Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included’
   (3)
  the following text is added:

‘These subheadings include oxo oils and their fractions subjected to partial or complete esterification, alkoxylation, condensation or hydrolysis. They are Heavy Oxo Fraction (HOF) by-products of oxo processes (including oxo synthesis) which include the by-products of hydroformylation (Fischer Tropsch reaction from alkenes to aldehydes) and the distillation residues from the preparation of oxo alcohols. They mainly contain aldehydes, ethers, ether-alcohols, alcohols, esters and carboxylic acids with some possible minor amounts of other substances (for instance, olefins and paraffins).

These subheadings do not cover Light Oxo Fraction (LOF) by-products of oxo processes which are mainly composed of olefins and paraffins (heading 2710).’

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(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

1

(2)  OJ C 76, 4.3.2015, p. 1.

2

(3)  OJ C 319, 26.9.2015, p. 1.

3

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| 5.6.2018 | EN | Official Journal of the European Union | C 191/7 |
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5.6.2018

EN

Official Journal of the European Union

C 191/7

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Explanatory Notes to the Combined Nomenclature of the European Union

(2018/C 191/06)

Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 152, after the Explanatory Note to subheading ‘2939 69 00 Other’, the following texts are inserted:

| ‘2939 71 00 | Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof

  This subheading includes alkaloids reproduced by synthesis.’ |
| --- | --- |

‘2939 71 00

Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof

This subheading includes alkaloids reproduced by synthesis.’

| ‘2939 79 | Other

  See the explanatory note to subheading 2939 71 00.’ |
| --- | --- |

‘2939 79

Other

See the explanatory note to subheading 2939 71 00.’

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(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

1

(2)  OJ C 76, 4.3.2015, p. 1.

2

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