# Official Journal L 328/2022

| | ISSN 1977-0677 |
| --- | --- |
| Official Journal
  of the European Union | L 328 |
| | |
| English edition | Legislation | Volume 6522 December 2022 |

ISSN 1977-0677

Official Journal

of the European Union

L 328

English edition

Legislation

Volume 6522 December 2022

---

| Contents | | I   Legislative acts | page |
| --- | --- | --- | --- |
| | | DIRECTIVES |
| | * | Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union | 1 |

Contents

I   Legislative acts

page

DIRECTIVES

*

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union

1

| | | II   Non-legislative acts |
| --- | --- | --- |
| | | INTERNATIONAL AGREEMENTS |
| | * | Council Decision (EU) 2022/2524 of 12 December 2022 on the conclusion, on behalf of the Union, of the Agreement between the European Union and New Zealand pursuant to Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions on all the tariff-rate quotas included in the EU Schedule CLXXV as a consequence of the United Kingdom’s withdrawal from the European Union | 59 |
| | | AGREEMENT BETWEEN THE EUROPEAN UNION AND NEW ZEALAND PURSUANT TO ARTICLE XXVIII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE (GATT) 1994 RELATING TO THE MODIFICATION OF CONCESSIONS ON ALL THE TARIFF RATE QUOTAS INCLUDED IN THE EU SCHEDULE CLXXV AS A CONSEQUENCE OF THE UNITED KINGDOM’S WITHDRAWAL FROM THE EUROPEAN UNION | 61 |
| | * | Notice concerning the date of entry into force of the amendment of Annexes 10-A and 10-B of the Free Trade Agreement between the European Union and the Republic of Korea | 63 |
| | | REGULATIONS |
| | * | Council Implementing Regulation (EU) 2022/2525 of 21 December 2022 implementing Regulation (EU) 2016/44 concerning restrictive measures in view of the situation in Libya | 64 |
| | * | Commission Delegated Regulation (EU) 2022/2526 of 23 September 2022 amending Regulation (EU) 2017/852 of the European Parliament and of the Council as regards the temporary storage of mercury waste in liquid form (
  1
  ) | 66 |
| | * | Commission Delegated Regulation (EU) 2022/2527 of 17 October 2022 repealing Delegated Regulation (EU) No 807/2014 supplementing Regulation (EU) No 1305/2013 of the European Parliament and of the Council on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and introducing transitional provisions | 68 |
| | * | Commission Delegated Regulation (EU) 2022/2528 of 17 October 2022 amending Delegated Regulation (EU) 2017/891 and repealing Delegated Regulations (EU) No 611/2014, (EU) 2015/1366 and (EU) 2016/1149 applicable to aid schemes in certain agricultural sectors | 70 |
| | * | Commission Delegated Regulation (EU) 2022/2529 of 17 October 2022 repealing Delegated Regulation (EU) No 639/2014 supplementing Regulation (EU) No 1307/2013 of the European Parliament and of the Council establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and amending Annex X to that Regulation | 74 |
| | * | Commission Implementing Regulation (EU) 2022/2530 of 1 December 2022 repealing Implementing Regulation (EU) No 641/2014 laying down rules for the application of Regulation (EU) No 1307/2013 of the European Parliament and of the Council establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy | 76 |
| | * | Commission Implementing Regulation (EU) 2022/2531 of 1 December 2022 repealing Implementing Regulation (EU) No 808/2014 laying down rules for the application of Regulation (EU) No 1305/2013 of the European Parliament and of the Council on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) | 78 |
| | * | Commission Implementing Regulation (EU) 2022/2532 of 1 December 2022 amending Implementing Regulation (EU) 2017/892 and repealing Regulation (EU) No 738/2010 and Implementing Regulations (EU) No 615/2014, (EU) 2015/1368 and (EU) 2016/1150 applicable to aid schemes in certain agricultural sectors | 80 |
| | * | Commission Implementing Regulation (EU) 2022/2533 of 15 December 2022 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications [‘Miele della Lunigiana’ (PDO)] | 84 |
| | * | Commission Implementing Regulation (EU) 2022/2534 of 21 December 2022 authorising the placing on the market of bovine milk beta-lactoglobulin (β-lactoglobulin) as a novel food and amending Implementing Regulation (EU) 2017/2470 (
  1
  ) | 85 |
| | * | Commission Implementing Regulation (EU) 2022/2535 of 21 December 2022 authorising the placing on the market of the freeze-dried powder form of Antrodia camphorata mycelia as a novel food and amending Implementing Regulation (EU) 2017/2470 (
  1
  ) | 91 |
| | | DECISIONS |
| | * | Council Decision (EU) 2022/2536 of 12 December 2022 on the conclusion of the Agreement between the European Union and the Swiss Confederation on the application of certain provisions of Council Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime, of Council Decision 2008/616/JHA on the implementation of Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime, and the Annex thereto, and of Council Framework Decision 2009/905/JHA on accreditation of forensic service providers carrying out laboratory activities | 94 |
| | * | Council Decision (EU) 2022/2537 of 12 December 2022 on the conclusion of the Agreement between the European Union and the Principality of Liechtenstein on the application of certain provisions of Council Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime, of Council Decision 2008/616/JHA on the implementation of Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime, and the Annex thereto, and of Council Framework Decision 2009/905/JHA on accreditation of forensic service providers carrying out laboratory activities | 96 |
| | * | Political and Security Committee Decision (CFSP) 2022/2538 of 13 December 2022 on the appointment of the Head of Mission of the European Union Capacity Building Mission in Somalia (EUCAP Somalia) (EUCAP Somalia/1/2022) | 98 |
| | * | Political and Security Committee Decision (CFSP) 2022/2539 of 13 December 2022 on the appointment of the EU Force Commander for the European Union military operation in Bosnia and Herzegovina and repealing Decision (CFSP) 2022/59 (BiH/34/2022) | 99 |
| | * | Council Decision (EU) 2022/2540 of 19 December 2022 appointing a member, proposed by the Kingdom of Belgium, of the European Economic and Social Committee | 101 |
| | * | Council Decision (EU) 2022/2541 of 19 December 2022 appointing a member, proposed by the Federal Republic of Germany, of the European Economic and Social Committee | 103 |
| | * | Council Implementing Decision (EU) 2022/2542 of 19 December 2022 amending Implementing Decision (EU) 2018/1904 authorising the Netherlands to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax | 105 |
| | * | Council Implementing Decision (CFSP) 2022/2543 of 21 December 2022 implementing Decision (CFSP) 2015/1333 concerning restrictive measures in view of the situation in Libya | 107 |
| | * | Commission Implementing Decision (EU, Euratom) 2022/2544 of 19 December 2022 establishing the arrangements for the administration and implementation of the EU borrowing and debt management operations under the diversified funding strategy and related lending operations | 109 |
| | * | Commission Implementing Decision (EU, Euratom) 2022/2545 of 19 December 2022 on establishing the framework for allocating costs related to borrowing and debt management operations under the diversified funding strategy | 123 |
| | * | Decision (EU) 2022/2546 of the European Central Bank of 16 December 2022 amending Decision ECB/2010/29 on the issue of euro banknotes (ECB/2022/46) | 136 |
| | | RECOMMENDATIONS |
| | * | Council Recommendation (EU) 2022/2547 of 13 December 2022 amending Recommendation (EU) 2022/107 on a coordinated approach to facilitate safe free movement during the COVID-19 pandemic (
  1
  ) | 138 |
| | * | Council Recommendation (EU) 2022/2548 of 13 December 2022 on a coordinated approach to travel to the Union during the COVID-19 pandemic and replacing Council Recommendation (EU) 2020/912 | 146 |
| | | ACTS ADOPTED BY BODIES CREATED BY INTERNATIONAL AGREEMENTS |
| | * | Decision No 2/2022 of the Partnership Council established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part of 21 December 2022 as regards the second and last extension of the interim period during which the United Kingdom may derogate from the obligation to delete Passenger Name Record data of passengers after their departure from the United Kingdom [2022/2549] | 153 |
| | * | Decision No 3/2022 of the Partnership Council established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part of 21 December 2022 establishing a list of individuals who are willing and able to serve as members of an arbitration tribunal under the Trade and Cooperation Agreement [2022/2550] | 154 |
| | * | Decision No 4 of the EU-Korea Trade Committee of 30 November 2022 on the amendment of Annexes 10-A and 10-B to the Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part [2022/2551] | 157 |

II   Non-legislative acts

INTERNATIONAL AGREEMENTS

*

Council Decision (EU) 2022/2524 of 12 December 2022 on the conclusion, on behalf of the Union, of the Agreement between the European Union and New Zealand pursuant to Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions on all the tariff-rate quotas included in the EU Schedule CLXXV as a consequence of the United Kingdom’s withdrawal from the European Union

59

AGREEMENT BETWEEN THE EUROPEAN UNION AND NEW ZEALAND PURSUANT TO ARTICLE XXVIII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE (GATT) 1994 RELATING TO THE MODIFICATION OF CONCESSIONS ON ALL THE TARIFF RATE QUOTAS INCLUDED IN THE EU SCHEDULE CLXXV AS A CONSEQUENCE OF THE UNITED KINGDOM’S WITHDRAWAL FROM THE EUROPEAN UNION

61

*

Notice concerning the date of entry into force of the amendment of Annexes 10-A and 10-B of the Free Trade Agreement between the European Union and the Republic of Korea

63

REGULATIONS

*

Council Implementing Regulation (EU) 2022/2525 of 21 December 2022 implementing Regulation (EU) 2016/44 concerning restrictive measures in view of the situation in Libya

64

*

Commission Delegated Regulation (EU) 2022/2526 of 23 September 2022 amending Regulation (EU) 2017/852 of the European Parliament and of the Council as regards the temporary storage of mercury waste in liquid form (
  1
  )

1

66

*

Commission Delegated Regulation (EU) 2022/2527 of 17 October 2022 repealing Delegated Regulation (EU) No 807/2014 supplementing Regulation (EU) No 1305/2013 of the European Parliament and of the Council on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and introducing transitional provisions

68

*

Commission Delegated Regulation (EU) 2022/2528 of 17 October 2022 amending Delegated Regulation (EU) 2017/891 and repealing Delegated Regulations (EU) No 611/2014, (EU) 2015/1366 and (EU) 2016/1149 applicable to aid schemes in certain agricultural sectors

70

*

Commission Delegated Regulation (EU) 2022/2529 of 17 October 2022 repealing Delegated Regulation (EU) No 639/2014 supplementing Regulation (EU) No 1307/2013 of the European Parliament and of the Council establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and amending Annex X to that Regulation

74

*

Commission Implementing Regulation (EU) 2022/2530 of 1 December 2022 repealing Implementing Regulation (EU) No 641/2014 laying down rules for the application of Regulation (EU) No 1307/2013 of the European Parliament and of the Council establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy

76

*

Commission Implementing Regulation (EU) 2022/2531 of 1 December 2022 repealing Implementing Regulation (EU) No 808/2014 laying down rules for the application of Regulation (EU) No 1305/2013 of the European Parliament and of the Council on support for rural development by the European Agricultural Fund for Rural Development (EAFRD)

78

*

Commission Implementing Regulation (EU) 2022/2532 of 1 December 2022 amending Implementing Regulation (EU) 2017/892 and repealing Regulation (EU) No 738/2010 and Implementing Regulations (EU) No 615/2014, (EU) 2015/1368 and (EU) 2016/1150 applicable to aid schemes in certain agricultural sectors

80

*

Commission Implementing Regulation (EU) 2022/2533 of 15 December 2022 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications [‘Miele della Lunigiana’ (PDO)]

84

*

Commission Implementing Regulation (EU) 2022/2534 of 21 December 2022 authorising the placing on the market of bovine milk beta-lactoglobulin (β-lactoglobulin) as a novel food and amending Implementing Regulation (EU) 2017/2470 (
  1
  )

β

1

85

*

Commission Implementing Regulation (EU) 2022/2535 of 21 December 2022 authorising the placing on the market of the freeze-dried powder form of Antrodia camphorata mycelia as a novel food and amending Implementing Regulation (EU) 2017/2470 (
  1
  )

Antrodia camphorata

1

91

DECISIONS

*

Council Decision (EU) 2022/2536 of 12 December 2022 on the conclusion of the Agreement between the European Union and the Swiss Confederation on the application of certain provisions of Council Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime, of Council Decision 2008/616/JHA on the implementation of Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime, and the Annex thereto, and of Council Framework Decision 2009/905/JHA on accreditation of forensic service providers carrying out laboratory activities

94

*

Council Decision (EU) 2022/2537 of 12 December 2022 on the conclusion of the Agreement between the European Union and the Principality of Liechtenstein on the application of certain provisions of Council Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime, of Council Decision 2008/616/JHA on the implementation of Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime, and the Annex thereto, and of Council Framework Decision 2009/905/JHA on accreditation of forensic service providers carrying out laboratory activities

96

*

Political and Security Committee Decision (CFSP) 2022/2538 of 13 December 2022 on the appointment of the Head of Mission of the European Union Capacity Building Mission in Somalia (EUCAP Somalia) (EUCAP Somalia/1/2022)

98

*

Political and Security Committee Decision (CFSP) 2022/2539 of 13 December 2022 on the appointment of the EU Force Commander for the European Union military operation in Bosnia and Herzegovina and repealing Decision (CFSP) 2022/59 (BiH/34/2022)

99

*

Council Decision (EU) 2022/2540 of 19 December 2022 appointing a member, proposed by the Kingdom of Belgium, of the European Economic and Social Committee

,

101

*

Council Decision (EU) 2022/2541 of 19 December 2022 appointing a member, proposed by the Federal Republic of Germany, of the European Economic and Social Committee

103

*

Council Implementing Decision (EU) 2022/2542 of 19 December 2022 amending Implementing Decision (EU) 2018/1904 authorising the Netherlands to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

105

*

Council Implementing Decision (CFSP) 2022/2543 of 21 December 2022 implementing Decision (CFSP) 2015/1333 concerning restrictive measures in view of the situation in Libya

107

*

Commission Implementing Decision (EU, Euratom) 2022/2544 of 19 December 2022 establishing the arrangements for the administration and implementation of the EU borrowing and debt management operations under the diversified funding strategy and related lending operations

109

*

Commission Implementing Decision (EU, Euratom) 2022/2545 of 19 December 2022 on establishing the framework for allocating costs related to borrowing and debt management operations under the diversified funding strategy

123

*

Decision (EU) 2022/2546 of the European Central Bank of 16 December 2022 amending Decision ECB/2010/29 on the issue of euro banknotes (ECB/2022/46)

136

RECOMMENDATIONS

*

Council Recommendation (EU) 2022/2547 of 13 December 2022 amending Recommendation (EU) 2022/107 on a coordinated approach to facilitate safe free movement during the COVID-19 pandemic (
  1
  )

1

138

*

Council Recommendation (EU) 2022/2548 of 13 December 2022 on a coordinated approach to travel to the Union during the COVID-19 pandemic and replacing Council Recommendation (EU) 2020/912

146

ACTS ADOPTED BY BODIES CREATED BY INTERNATIONAL AGREEMENTS

*

Decision No 2/2022 of the Partnership Council established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part of 21 December 2022 as regards the second and last extension of the interim period during which the United Kingdom may derogate from the obligation to delete Passenger Name Record data of passengers after their departure from the United Kingdom [2022/2549]

153

*

Decision No 3/2022 of the Partnership Council established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part of 21 December 2022 establishing a list of individuals who are willing and able to serve as members of an arbitration tribunal under the Trade and Cooperation Agreement [2022/2550]

154

*

Decision No 4 of the EU-Korea Trade Committee of 30 November 2022 on the amendment of Annexes 10-A and 10-B to the Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part [2022/2551]

157

| | | Corrigenda |
| --- | --- | --- |
| | * | Corrigendum to Regulation (EU) 2022/2400 of the European Parliament and of the Council of 23 November 2022 amending Annexes IV and V to Regulation (EU) 2019/1021 on persistent organic pollutants ( OJ L 317, 9.12.2022 ) | 169 |
| | * | Corrigendum to Council Decision (EU) 2022/2353 of 1 December 2022 on an assistance measure under the European Peace Facility to strengthen the capacities of the Armed Forces of Bosnia and Herzegovina ( OJ L 311, 2.12.2022 ) | 170 |

Corrigenda

*

Corrigendum to Regulation (EU) 2022/2400 of the European Parliament and of the Council of 23 November 2022 amending Annexes IV and V to Regulation (EU) 2019/1021 on persistent organic pollutants ( OJ L 317, 9.12.2022 )

( OJ L 317, 9.12.2022 )

169

*

Corrigendum to Council Decision (EU) 2022/2353 of 1 December 2022 on an assistance measure under the European Peace Facility to strengthen the capacities of the Armed Forces of Bosnia and Herzegovina ( OJ L 311, 2.12.2022 )

( OJ L 311, 2.12.2022 )

170

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

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(1)   Text with EEA relevance.

| 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.