# Official Journal C 21E/2010

| | ISSN 1725-2423
  doi:10.3000/17252423.CE2010.021.eng |
| --- | --- |
| Official Journal
  of the European Union | C 21E |
| | |
| English edition | Information and Notices | Volume 5328 January 2010 |

ISSN 1725-2423

doi:10.3000/17252423.CE2010.021.eng

Official Journal

of the European Union

C 21E

English edition

Information and Notices

Volume 5328 January 2010

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| Notice No | Contents | page |
| --- | --- | --- |
| | European Parliament2008-2009 SESSIONSitting of 4 December 2008TEXTS ADOPTEDThe Minutes of this session have been published in OJ C 35 E, 12.2.2009. |
| | |
| | RESOLUTIONS |
| | European Parliament |
| | Thursday 4 December 2008 |
| 2010/C 021E/01 | Steps towards improving the environment for SMEs in Europe — Small Business ActEuropean Parliament resolution of 4 December 2008 on steps towards improving the environment for SMEs in Europe — Small Business Act | 1 |
| 2010/C 021E/02 | Arms exports (Code of Conduct)European Parliament resolution of 4 December 2008 on the EU Code of Conduct on Arms Exports | 2 |
| 2010/C 021E/03 | European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of VATEuropean Parliament resolution of 4 December 2008 on the European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of value added tax (2008/2151(INI)) | 3 |
| 2010/C 021E/04 | The situation of women in the BalkansEuropean Parliament resolution of 4 December 2008 on the situation of women in the Balkans (2008/2119 (INI)) | 8 |
| 2010/C 021E/05 | Towards a European Cormorant Management PlanEuropean Parliament resolution of 4 December 2008 on the adoption of a European Cormorant Management Plan to minimise the increasing impact of cormorants on fish stocks, fishing and aquaculture (2008/2177(INI)) | 11 |
| | |
| | European Parliament |
| | Thursday 4 December 2008 |
| 2010/C 021E/06 | Agreement between Korea and the EC concerning cooperation on anti-competitive activities *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council decision concluding the Agreement between the Government of the Republic of Korea and the European Community concerning cooperation on anti-competitive activities (SEC(2007)1731 — C6-0398/2008 — 2008/0004(CNS)) | 16 |
| 2010/C 021E/07 | Herring stocks in the West of Scotland *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation establishing a multi-annual plan for the stock of herring distributed to the West of Scotland and the fisheries exploiting that stock (COM(2008)0240 — C6-0204/2008 — 2008/0091(CNS)) | 17 |
| 2010/C 021E/08 | Maintenance obligations *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation on jurisdiction, applicable law, recognition and enforcement of decisions and cooperation in matters relating to maintenance obligations (14066/2008 — C6-0384/2008 — 2005/0259(CNS)) | 21 |
| 2010/C 021E/09 | Measuring instruments and methods of metrological control (recast) ***IEuropean Parliament legislative resolution of 4 December 2008 on the proposal for a directive of the European Parliament and of the Council relating to common provisions for both measuring instruments and methods of metrological control (recast) (COM(2008)0357 — C6-0237/2008 — 2008/0123(COD)) | 22 |
| 2010/C 021E/10 | Facility for rapid response to soaring food prices in developing countries ***IEuropean Parliament legislative resolution of 4 December 2008 on the proposal for a regulation of the European Parliament and of the Council establishing a facility for rapid response to soaring food prices in developing countries (COM(2008)0450 — C6-0280/2008 — 2008/0149(COD)) | 23 |
| P6_TC1-COD(2008)0149Position of the European Parliament adopted at first reading on 4 December 2008 with a view to the adoption of Regulation (EC) No .../2008 of the European Parliament and of the Council establishing a facility for rapid response to soaring food prices in developing countries | 24 |
| ANNEX | 24 |
| 2010/C 021E/11 | Combating tax evasion: common system of VAT *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions (COM(2008)0147 — C6-0154/2008 — 2008/0058(CNS)) | 24 |
| 2010/C 021E/12 | Combating tax evasion *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions (COM(2008)0147 — C6-0155/2008 — 2008/0059(CNS)) | 27 |

Notice No

Contents

page

European Parliament2008-2009 SESSIONSitting of 4 December 2008TEXTS ADOPTEDThe Minutes of this session have been published in OJ C 35 E, 12.2.2009.

RESOLUTIONS

European Parliament

Thursday 4 December 2008

2010/C 021E/01

Steps towards improving the environment for SMEs in Europe — Small Business ActEuropean Parliament resolution of 4 December 2008 on steps towards improving the environment for SMEs in Europe — Small Business Act

1

2010/C 021E/02

Arms exports (Code of Conduct)European Parliament resolution of 4 December 2008 on the EU Code of Conduct on Arms Exports

2

2010/C 021E/03

European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of VATEuropean Parliament resolution of 4 December 2008 on the European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of value added tax (2008/2151(INI))

3

2010/C 021E/04

The situation of women in the BalkansEuropean Parliament resolution of 4 December 2008 on the situation of women in the Balkans (2008/2119 (INI))

8

2010/C 021E/05

Towards a European Cormorant Management PlanEuropean Parliament resolution of 4 December 2008 on the adoption of a European Cormorant Management Plan to minimise the increasing impact of cormorants on fish stocks, fishing and aquaculture (2008/2177(INI))

11

European Parliament

Thursday 4 December 2008

2010/C 021E/06

Agreement between Korea and the EC concerning cooperation on anti-competitive activities *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council decision concluding the Agreement between the Government of the Republic of Korea and the European Community concerning cooperation on anti-competitive activities (SEC(2007)1731 — C6-0398/2008 — 2008/0004(CNS))

16

2010/C 021E/07

Herring stocks in the West of Scotland *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation establishing a multi-annual plan for the stock of herring distributed to the West of Scotland and the fisheries exploiting that stock (COM(2008)0240 — C6-0204/2008 — 2008/0091(CNS))

17

2010/C 021E/08

Maintenance obligations *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation on jurisdiction, applicable law, recognition and enforcement of decisions and cooperation in matters relating to maintenance obligations (14066/2008 — C6-0384/2008 — 2005/0259(CNS))

21

2010/C 021E/09

Measuring instruments and methods of metrological control (recast) ***IEuropean Parliament legislative resolution of 4 December 2008 on the proposal for a directive of the European Parliament and of the Council relating to common provisions for both measuring instruments and methods of metrological control (recast) (COM(2008)0357 — C6-0237/2008 — 2008/0123(COD))

22

2010/C 021E/10

Facility for rapid response to soaring food prices in developing countries ***IEuropean Parliament legislative resolution of 4 December 2008 on the proposal for a regulation of the European Parliament and of the Council establishing a facility for rapid response to soaring food prices in developing countries (COM(2008)0450 — C6-0280/2008 — 2008/0149(COD))

23

P6_TC1-COD(2008)0149Position of the European Parliament adopted at first reading on 4 December 2008 with a view to the adoption of Regulation (EC) No .../2008 of the European Parliament and of the Council establishing a facility for rapid response to soaring food prices in developing countries

24

ANNEX

24

2010/C 021E/11

Combating tax evasion: common system of VAT *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions (COM(2008)0147 — C6-0154/2008 — 2008/0058(CNS))

24

2010/C 021E/12

Combating tax evasion *European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions (COM(2008)0147 — C6-0155/2008 — 2008/0059(CNS))

27

| Key to symbols used






  - | Consultation procedure |
| --- | --- |
| **I | Cooperation procedure: first reading |
| **II | Cooperation procedure: second reading |
| *** | Assent procedure |
| ***I | Codecision procedure: first reading |
| ***II | Codecision procedure: second reading |
| ***III | Codecision procedure: third reading |

Key to symbols used

*

Consultation procedure

**I

Cooperation procedure: first reading

**II

Cooperation procedure: second reading

***

Assent procedure

***I

Codecision procedure: first reading

***II

Codecision procedure: second reading

***III

Codecision procedure: third reading

(The type of procedure is determined by the legal basis proposed by the Commission.)

Political amendments: new or amended text is highlighted in bold italics; deletions are indicated by the symbol ▐.

Technical corrections and adaptations by the services: new or replacement text is highlighted in italics and deletions are indicated by the symbol ║.

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EN

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European Parliament2008-2009 SESSIONSitting of 4 December 2008TEXTS ADOPTEDThe Minutes of this session have been published in OJ C 35 E, 12.2.2009.

RESOLUTIONS

European Parliament

Thursday 4 December 2008

| 28.1.2010 | EN | Official Journal of the European Union | CE 21/1 |
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Thursday 4 December 2008Steps towards improving the environment for SMEs in Europe — Small Business Act

P6_TA(2008)0579

European Parliament resolution of 4 December 2008 on steps towards improving the environment for SMEs in Europe — Small Business Act

2010/C 21 E/01

The European Parliament,

having regard to its Oral Question of 27 October 2008 to the Council on steps towards improving the environment for SMEs in Europe: Small Business Act (O-0113/08),

having regard to the Commission communication of 25 June 2008 entitled ‘Think Small First’ — A ‘Small Business Act’ for Europe' (COM(2008)0394) and the accompanying impact assessment (SEC(2008)2101),

having regard to the European Charter for Small Enterprises,

having regard to Rule 108(5) of its Rules of Procedure,

| A. | whereas small and medium-sized enterprises (SMEs) are crucial to Europe's economy, providing over 100 000 000 jobs, contributing to economic growth, being a major source of innovation and promoting gender equality and regional development, |
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A.

whereas small and medium-sized enterprises (SMEs) are crucial to Europe's economy, providing over 100 000 000 jobs, contributing to economic growth, being a major source of innovation and promoting gender equality and regional development,

| B. | whereas the proposal for a Small Business Act (SBA) for Europe is to be warmly welcomed but will only be effective if there is a concrete commitment to its implementation at Member State and Community level, |
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B.

whereas the proposal for a Small Business Act (SBA) for Europe is to be warmly welcomed but will only be effective if there is a concrete commitment to its implementation at Member State and Community level,

| C. | whereas the current financial market crisis has made the shortcomings of the present framework for SMEs even more obvious and has heightened the urgency of having their needs better taken into account and of the provisions contained in the SBA being effectively implemented, |
| --- | --- |

C.

whereas the current financial market crisis has made the shortcomings of the present framework for SMEs even more obvious and has heightened the urgency of having their needs better taken into account and of the provisions contained in the SBA being effectively implemented,

| 1. | Calls on the Member States to confirm that they intend formally to approve the SBA at the Brussels European Council in December 2008 in order to ensure the necessary high visibility, and calls on the Council, when adopting the SBA, to make its provisions binding, in order for it to have a significant and positive effect on the environment for SMEs; |
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1.

Calls on the Member States to confirm that they intend formally to approve the SBA at the Brussels European Council in December 2008 in order to ensure the necessary high visibility, and calls on the Council, when adopting the SBA, to make its provisions binding, in order for it to have a significant and positive effect on the environment for SMEs;

| 2. | Emphasises the need for the Member States fully to support the implementation of the provisions of the SBAs in order for them to be effective and calls for concrete measures to be taken at both Member State and regional level, to complement the measures adopted at Community level; asks the Member States, therefore, to announce how and within what timeframe the provisions of the SBA will be incorporated into the national regulatory frameworks; |
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2.

Emphasises the need for the Member States fully to support the implementation of the provisions of the SBAs in order for them to be effective and calls for concrete measures to be taken at both Member State and regional level, to complement the measures adopted at Community level; asks the Member States, therefore, to announce how and within what timeframe the provisions of the SBA will be incorporated into the national regulatory frameworks;

| 3. | Recalls that, in order to ensure that the provisions of the SBA are effective, a screening system should be set up to monitor its progress and its implementation by the Commission and the Member States; urges that the progress made in the implementation of the provisions of the SBA be included in a stand-alone chapter in the annual reports on the Lisbon Strategy national reform programmes; |
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3.

Recalls that, in order to ensure that the provisions of the SBA are effective, a screening system should be set up to monitor its progress and its implementation by the Commission and the Member States; urges that the progress made in the implementation of the provisions of the SBA be included in a stand-alone chapter in the annual reports on the Lisbon Strategy national reform programmes;

| 4. | Calls on the Commission and the Member States not to forget the ‘real economy’ when tackling the current financial crisis, by providing concrete support for SMEs by ensuring their access to finance in this critical moment; welcomes, in this respect, the new package of the European Investment Bank envisaging EUR 30 000 000 000 for SME loans as agreed by the Council; takes the view that the amount will not be sufficient to solve the current problems of SME financing; |
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4.

Calls on the Commission and the Member States not to forget the ‘real economy’ when tackling the current financial crisis, by providing concrete support for SMEs by ensuring their access to finance in this critical moment; welcomes, in this respect, the new package of the European Investment Bank envisaging EUR 30 000 000 000 for SME loans as agreed by the Council; takes the view that the amount will not be sufficient to solve the current problems of SME financing;

| 5. | Instructs its President to forward this resolution to the Council, the Commission and the governments and parliaments of the Member States. |
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5.

Instructs its President to forward this resolution to the Council, the Commission and the governments and parliaments of the Member States.

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| 28.1.2010 | EN | Official Journal of the European Union | CE 21/2 |
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Thursday 4 December 2008Arms exports (Code of Conduct)

P6_TA(2008)0580

European Parliament resolution of 4 December 2008 on the EU Code of Conduct on Arms Exports

2010/C 21 E/02

The European Parliament,

having regard to Rule 103(4) of its Rules of Procedure,

| A. | whereas June 2008 marked the tenth anniversary of the European Union Code of Conduct on Arms Exports, |
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A.

whereas June 2008 marked the tenth anniversary of the European Union Code of Conduct on Arms Exports,

| B. | whereas more than three years ago, on 30 June 2005, COARM (the Council Working Party on Conventional Arms) agreed at technical level on the text of a common position as the result of a thorough process of revision of the EU Code of Conduct on Arms Exports, with the aim of transforming the Code into an efficient instrument to control arms exports from EU territory and by EU companies, |
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B.

whereas more than three years ago, on 30 June 2005, COARM (the Council Working Party on Conventional Arms) agreed at technical level on the text of a common position as the result of a thorough process of revision of the EU Code of Conduct on Arms Exports, with the aim of transforming the Code into an efficient instrument to control arms exports from EU territory and by EU companies,

| C. | whereas adoption of that common position will make the Code a legally binding arms export control instrument for all EU Member States, |
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C.

whereas adoption of that common position will make the Code a legally binding arms export control instrument for all EU Member States,

| D. | whereas despite various calls from Parliament to do so, the Council has since 2005 failed to adopt that common position at political level, leaving the issue unresolved, |
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D.

whereas despite various calls from Parliament to do so, the Council has since 2005 failed to adopt that common position at political level, leaving the issue unresolved,

| E. | whereas this issue has acquired a new sense of urgency owing to a number of developments:






  — | several initiatives aimed at harmonising national arms procurement policies and intra-Community arms transfers and sales, |
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E.

whereas this issue has acquired a new sense of urgency owing to a number of developments:

—

several initiatives aimed at harmonising national arms procurement policies and intra-Community arms transfers and sales,

| — | renewed interest in controlling the impact of the illicit arms trade, in particular since the entry into force of EU air safety regulations and the impact these have had on the activities of air cargo operators that are suspected of being involved in destabilising arms transfers, |
| --- | --- |

—

renewed interest in controlling the impact of the illicit arms trade, in particular since the entry into force of EU air safety regulations and the impact these have had on the activities of air cargo operators that are suspected of being involved in destabilising arms transfers,

| 1. | Reiterates forcefully, in the light of the tenth anniversary of the Code, its criticism of the current political impasse caused by the non-adoption of the common position; |
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1.

Reiterates forcefully, in the light of the tenth anniversary of the Code, its criticism of the current political impasse caused by the non-adoption of the common position;

| 2. | Urges the French Presidency, and, if need be, the forthcoming Presidencies, to resolve the issue by ensuring that the common position is adopted without further delay; |
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2.

Urges the French Presidency, and, if need be, the forthcoming Presidencies, to resolve the issue by ensuring that the common position is adopted without further delay;

| 3. | Reiterates that the EU's contribution to an internationally binding Arms Trade Treaty will strongly gain in credibility as soon as its own arms exports regime becomes legally binding; |
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3.

Reiterates that the EU's contribution to an internationally binding Arms Trade Treaty will strongly gain in credibility as soon as its own arms exports regime becomes legally binding;

| 4. | Reiterates that, in parallel with the adoption of the common position, the following measures, inter alia, should be taken:






  (a) | preventing irresponsible arms transfers by a strict application of the Code's criteria to both companies and national armed forces; |
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4.

Reiterates that, in parallel with the adoption of the common position, the following measures, inter alia, should be taken:

(a)

preventing irresponsible arms transfers by a strict application of the Code's criteria to both companies and national armed forces;

| (b) | preventing illegal arms trafficking by air and sea; improving and applying brokering controls by calling on all Member States that have not yet done so to incorporate into their national legislation the letter and spirit of Council Common Position 2003/468/CFSP of 23 June 2003 on the control of arms brokering (1); |
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(b)

preventing illegal arms trafficking by air and sea; improving and applying brokering controls by calling on all Member States that have not yet done so to incorporate into their national legislation the letter and spirit of Council Common Position 2003/468/CFSP of 23 June 2003 on the control of arms brokering (1);

| (c) | prompt investigation of recent allegations of violations of arms embargoes; |
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(c)

prompt investigation of recent allegations of violations of arms embargoes;

| (d) | preventing the selling-off to private brokers of arms collected in the course of ESDP (European Security and Defence Policy) and SSR (Security Sector Reform) operations and other EU initiatives, and their subsequent transfer to other regions of violent conflict or tension; |
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(d)

preventing the selling-off to private brokers of arms collected in the course of ESDP (European Security and Defence Policy) and SSR (Security Sector Reform) operations and other EU initiatives, and their subsequent transfer to other regions of violent conflict or tension;

| (e) | improving the transparency and quality of data submitted by EU Member States in the context of the Annual Report on the Code of Conduct; |
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(e)

improving the transparency and quality of data submitted by EU Member States in the context of the Annual Report on the Code of Conduct;

| 5. | Is convinced that the adoption of the common position on the Code of Conduct on Arms Exports is vital for the orderly implementation of the impending directive on intra-Community transfers of defence-related goods and for an efficient control of arms exports; |
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5.

Is convinced that the adoption of the common position on the Code of Conduct on Arms Exports is vital for the orderly implementation of the impending directive on intra-Community transfers of defence-related goods and for an efficient control of arms exports;

| 6. | Instructs its President to forward this resolution to the Council, the Commission and the governments and parliaments of the Member States. |
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6.

Instructs its President to forward this resolution to the Council, the Commission and the governments and parliaments of the Member States.

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(1)  OJ L 156, 25.6.2003, p. 79.

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| 28.1.2010 | EN | Official Journal of the European Union | CE 21/3 |
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Thursday 4 December 2008European Court of Auditors’ Special Report No 8/2007 concerning administrative cooperation in the field of VAT

P6_TA(2008)0581

European Parliament resolution of 4 December 2008 on the European Court of Auditors’ Special Report No 8/2007 concerning administrative cooperation in the field of value added tax (2008/2151(INI))

2010/C 21 E/03

The European Parliament,

having regard to the European Court of Auditors’ Special Report No 8/2007 concerning administrative cooperation in the field of value added tax, together with the Commission's replies (1),

having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (2),

having regard to Rule 45 of its Rules of Procedure,

having regard to the report of the Committee on Budgetary Control and to the opinion of the Committee on Economic and Monetary Affairs (A6-0427/2008),

| A. | whereas value added tax (VAT) evasion and fraud not only affect the financing of Member States’ budgets, but also the EU own resources system insofar as reductions in the VAT own resource have to be compensated by an increase in the gross national income (GNI) own resource and thus distortions caused by VAT fraud affect the overall balance of the own resource system, |
| --- | --- |

A.

whereas value added tax (VAT) evasion and fraud not only affect the financing of Member States’ budgets, but also the EU own resources system insofar as reductions in the VAT own resource have to be compensated by an increase in the gross national income (GNI) own resource and thus distortions caused by VAT fraud affect the overall balance of the own resource system,

| B. | whereas the Commission, in its communication of 31 May 2006 concerning the need to develop a coordinated strategy to improve the fight against fiscal fraud (COM(2006)0254), observed that Member States were not making sufficient use of the possibilities for administrative cooperation offered by the reinforcement of the legal framework under Regulation (EC) No 1798/2003 (3), and considered the level of administrative cooperation to be disproportionate to the volume of intra-Community trade, |
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B.

whereas the Commission, in its communication of 31 May 2006 concerning the need to develop a coordinated strategy to improve the fight against fiscal fraud (COM(2006)0254), observed that Member States were not making sufficient use of the possibilities for administrative cooperation offered by the reinforcement of the legal framework under Regulation (EC) No 1798/2003 (3), and considered the level of administrative cooperation to be disproportionate to the volume of intra-Community trade,

| C. | whereas the Court of Auditors’ analysis in Special Report No 8/2007 as to whether the information exchanges between Member States are carried out in a timely and effective manner and whether adequate administrative structures and procedures are in place to support administrative cooperation confirmed that the main objective of Regulation (EC) No 1798/2003, i.e. effective administrative cooperation to combat VAT evasion, has not been achieved, |
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C.

whereas the Court of Auditors’ analysis in Special Report No 8/2007 as to whether the information exchanges between Member States are carried out in a timely and effective manner and whether adequate administrative structures and procedures are in place to support administrative cooperation confirmed that the main objective of Regulation (EC) No 1798/2003, i.e. effective administrative cooperation to combat VAT evasion, has not been achieved,

| 1. | Welcomes the Court of Auditors’ Special Report No 8/2007, which provides an independent assessment of administrative cooperation in the fight against VAT evasion and fraud and analyses Member States’ performance and the Commission's role in great detail; concludes, on the basis of the Court of Auditors’ findings, that Regulation (EC) No 1798/2003 is not an effective tool for administrative cooperation as several Member States obstruct its implementation and the Commission's role is limited; |
| --- | --- |

1.

Welcomes the Court of Auditors’ Special Report No 8/2007, which provides an independent assessment of administrative cooperation in the fight against VAT evasion and fraud and analyses Member States’ performance and the Commission's role in great detail; concludes, on the basis of the Court of Auditors’ findings, that Regulation (EC) No 1798/2003 is not an effective tool for administrative cooperation as several Member States obstruct its implementation and the Commission's role is limited;

Quantifying VAT fraud

| 2. | Is aware of the fact that the actual volume of VAT evasion and fraud is difficult to assess, as many Member States either do not collect or do not publish data; notes that according to estimates quoted by the Court of Auditors, VAT revenue losses amounted to EUR 17 billion in Germany for 2005 and EUR 18,2 billion in the UK for the tax year 2005-2006; notes that the volume of VAT fraud could exceed the volume of the Community's total annual budget; |
| --- | --- |

2.

Is aware of the fact that the actual volume of VAT evasion and fraud is difficult to assess, as many Member States either do not collect or do not publish data; notes that according to estimates quoted by the Court of Auditors, VAT revenue losses amounted to EUR 17 billion in Germany for 2005 and EUR 18,2 billion in the UK for the tax year 2005-2006; notes that the volume of VAT fraud could exceed the volume of the Community's total annual budget;

| 3. | Welcomes the Commission's initiative to launch a study to obtain solid estimates of the amount of tax fraud, including VAT fraud, in the different Member States; invites the Commission to inform Parliament's competent committees of the findings of the study as soon as they are available; |
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3.

Welcomes the Commission's initiative to launch a study to obtain solid estimates of the amount of tax fraud, including VAT fraud, in the different Member States; invites the Commission to inform Parliament's competent committees of the findings of the study as soon as they are available;

| 4. | Urges the Council and the Commission to give a higher priority to the development of a common approach in order to quantify and analyse VAT fraud, which should allow assessment as to whether measures taken by Member States against VAT evasion and fraud are successful, or whether they just trigger a displacement of VAT fraud to other economic sectors or Member States; |
| --- | --- |

4.

Urges the Council and the Commission to give a higher priority to the development of a common approach in order to quantify and analyse VAT fraud, which should allow assessment as to whether measures taken by Member States against VAT evasion and fraud are successful, or whether they just trigger a displacement of VAT fraud to other economic sectors or Member States;

| 5. | Requests the Council, the Commission and the Member States to fully take into account the recommendations of the Contact Committee of the Supreme Audit Institutions of the European Union of December 2007, which include proposals as to how Member States could improve their estimates and how a single model for the estimation of VAT fraud could be established; |
| --- | --- |

5.

Requests the Council, the Commission and the Member States to fully take into account the recommendations of the Contact Committee of the Supreme Audit Institutions of the European Union of December 2007, which include proposals as to how Member States could improve their estimates and how a single model for the estimation of VAT fraud could be established;

Shortcomings in the performance of Member States’ authorities

| 6. | Is concerned about the shortcomings identified by the Court of Auditors as regards administrative cooperation between Member States in the field of VAT; |
| --- | --- |

6.

Is concerned about the shortcomings identified by the Court of Auditors as regards administrative cooperation between Member States in the field of VAT;

| 7. | Is worried at the Court of Auditors’ observation that in some Member States basic requirements for effective cooperation were missing; notes the following deficiencies in particular:






  — | almost half of the requests for information from one Member State to another were not answered within the current three-month deadline, |
| --- | --- | --- |

7.

Is worried at the Court of Auditors’ observation that in some Member States basic requirements for effective cooperation were missing; notes the following deficiencies in particular:

—

almost half of the requests for information from one Member State to another were not answered within the current three-month deadline,

| — | the organisational set up of the central liaison offices (CLO), i.e. the main channels for information exchange, contributed to delays; Italy and the Netherlands split their CLOs between several departments without coordinating them effectively and Germany split its CLO into several services without informing the other Member States properly, |
| --- | --- |

—

the organisational set up of the central liaison offices (CLO), i.e. the main channels for information exchange, contributed to delays; Italy and the Netherlands split their CLOs between several departments without coordinating them effectively and Germany split its CLO into several services without informing the other Member States properly,

| — | there are significant differences between the number of requests for information which a Member State claims to have received and the number of requests other Member States claim to have sent to it; Italy claimed to have received 54 % requests less and Germany 32 % requests more than other Member States claimed to have sent to them in 2005; |
| --- | --- |

—

there are significant differences between the number of requests for information which a Member State claims to have received and the number of requests other Member States claim to have sent to it; Italy claimed to have received 54 % requests less and Germany 32 % requests more than other Member States claimed to have sent to them in 2005;

| 8. | Urges Member States to guarantee timely exchange of information on request; is convinced that the proposed amendments to the VAT Directive (4) and to Regulation (EC) No 1798/2003 aiming at shortening the deadlines for the collection and the exchange of information will only produce their full effects if Member States which have not yet done so set up monitoring mechanisms to ensure timely answers to requests; requests the Commission to inform it about the progress made by individual Member States in setting up the monitoring mechanisms and to assess their effectiveness; |
| --- | --- |

8.

Urges Member States to guarantee timely exchange of information on request; is convinced that the proposed amendments to the VAT Directive (4) and to Regulation (EC) No 1798/2003 aiming at shortening the deadlines for the collection and the exchange of information will only produce their full effects if Member States which have not yet done so set up monitoring mechanisms to ensure timely answers to requests; requests the Commission to inform it about the progress made by individual Member States in setting up the monitoring mechanisms and to assess their effectiveness;

| 9. | Calls on the Council to address the discrepancy between the number of requests for information which a Member State claims to have received and the number of requests other Member States claim to have sent to it, and to solve this problem as a matter of urgency; |
| --- | --- |

9.

Calls on the Council to address the discrepancy between the number of requests for information which a Member State claims to have received and the number of requests other Member States claim to have sent to it, and to solve this problem as a matter of urgency;

| 10. | Recommends to the Commission that, within their national reform programmes under the Lisbon strategy, Member States report on the implementation of data requirements towards other Member States; considers it important, where data provision from one Member State to another is subject to systematic delay, that infringement procedures be initiated by the Commission against the Member State that delays the provision of data; |
| --- | --- |

10.

Recommends to the Commission that, within their national reform programmes under the Lisbon strategy, Member States report on the implementation of data requirements towards other Member States; considers it important, where data provision from one Member State to another is subject to systematic delay, that infringement procedures be initiated by the Commission against the Member State that delays the provision of data;

| 11. | Calls on the Commission to facilitate further exchange of best practices and coordination between Member States as regards the organisational arrangements for administrative cooperation; |
| --- | --- |

11.

Calls on the Commission to facilitate further exchange of best practices and coordination between Member States as regards the organisational arrangements for administrative cooperation;

| 12. | Invites Member States to fully exploit the possibility of delegating competences as regards information exchange to local tax offices in order to speed up and improve the quality of cooperation; notes that a secured electronic information channel between local offices in different Member States was made available by the Commission in 2007; |
| --- | --- |

12.

Invites Member States to fully exploit the possibility of delegating competences as regards information exchange to local tax offices in order to speed up and improve the quality of cooperation; notes that a secured electronic information channel between local offices in different Member States was made available by the Commission in 2007;

| 13. | Recognises that administrative cooperation at EU level is an essential tool for combating tax fraud; encourages Member States to exploit fully the possibility of setting up effective administrative cooperation between local tax offices, including by means of electronic communication; |
| --- | --- |

13.

Recognises that administrative cooperation at EU level is an essential tool for combating tax fraud; encourages Member States to exploit fully the possibility of setting up effective administrative cooperation between local tax offices, including by means of electronic communication;

| 14. | Notes that Belgium founded the Eurocanet (European Carousel Network) in order to improve the spontaneous exchange of information; notes that, meanwhile, 24 Member States participate in this exchange of information on companies suspected of being involved in missing trader fraud; |
| --- | --- |

14.

Notes that Belgium founded the Eurocanet (European Carousel Network) in order to improve the spontaneous exchange of information; notes that, meanwhile, 24 Member States participate in this exchange of information on companies suspected of being involved in missing trader fraud;

| 15. | Notes that, according to experts, Eurocanet enables tax administrations to detect VAT fraud quicker as it provides for a comprehensive information exchange, uses the Belgian authorities as a central coordinating point and provides for the involvement of operational administrative anti-fraud services; |
| --- | --- |

15.

Notes that, according to experts, Eurocanet enables tax administrations to detect VAT fraud quicker as it provides for a comprehensive information exchange, uses the Belgian authorities as a central coordinating point and provides for the involvement of operational administrative anti-fraud services;

| 16. | Observes however that the efficiency of Eurocanet is reduced by the fact that three big Member States, Germany, Italy and the UK, do not participate; calls on Germany, Italy and the UK to join Eurocanet; |
| --- | --- |

16.

Observes however that the efficiency of Eurocanet is reduced by the fact that three big Member States, Germany, Italy and the UK, do not participate; calls on Germany, Italy and the UK to join Eurocanet;

| 17. | Is worried at the Court of Auditors’ detection of serious weaknesses in the VAT Information Exchange System (VIES) due to delays in collecting and capturing data and problems in correcting wrong data; requests Member States and the Commission to remedy these weaknesses as a matter of urgency by the end of 2008; |
| --- | --- |

17.

Is worried at the Court of Auditors’ detection of serious weaknesses in the VAT Information Exchange System (VIES) due to delays in collecting and capturing data and problems in correcting wrong data; requests Member States and the Commission to remedy these weaknesses as a matter of urgency by the end of 2008;

| 18. | Fails to understand why Member States, despite the Commission's efforts to facilitate an agreement, still have not agreed on common criteria for the cancellation of VAT numbers, although the possibility for a quick withdrawal of a VAT number is an essential element in stopping and preventing VAT fraud; |
| --- | --- |

18.

Fails to understand why Member States, despite the Commission's efforts to facilitate an agreement, still have not agreed on common criteria for the cancellation of VAT numbers, although the possibility for a quick withdrawal of a VAT number is an essential element in stopping and preventing VAT fraud;

| 19. | Regrets that simultaneous, multilateral controls are not sufficiently used by Member States, although the Community provides for their funding and the Court of Auditors reports that good results can be achieved; |
| --- | --- |

19.

Regrets that simultaneous, multilateral controls are not sufficiently used by Member States, although the Community provides for their funding and the Court of Auditors reports that good results can be achieved;

| 20. | Regrets, particularly in the light of the abovementioned shortcomings observed by the Court of Auditors with regard to Germany, that Germany did not comply with the Court of Auditors’ audit request; supports the Court of Auditors’ view that Germany's refusal constitutes a breach of its obligations under the EC Treaty; notes that the Commission has started infringement proceedings before the Court of Justice against Germany; invites the Court of Auditors to carry out the planned audit in Germany in the case of a finding of infringement by the Court of Justice; |
| --- | --- |

20.

Regrets, particularly in the light of the abovementioned shortcomings observed by the Court of Auditors with regard to Germany, that Germany did not comply with the Court of Auditors’ audit request; supports the Court of Auditors’ view that Germany's refusal constitutes a breach of its obligations under the EC Treaty; notes that the Commission has started infringement proceedings before the Court of Justice against Germany; invites the Court of Auditors to carry out the planned audit in Germany in the case of a finding of infringement by the Court of Justice;

| 21. | Notes that the Council's working party on tax questions discussed the Court of Auditors’ Special Report; invites the Council to adopt formal conclusions regarding the Court of Auditors’ findings, as it is done for the other Special Reports during the Commission discharge procedure, before December 2008; |
| --- | --- |

21.

Notes that the Council's working party on tax questions discussed the Court of Auditors’ Special Report; invites the Council to adopt formal conclusions regarding the Court of Auditors’ findings, as it is done for the other Special Reports during the Commission discharge procedure, before December 2008;

Follow-up to the Court of Auditors’ findings in terms of new Community legislation

| 22. | Welcomes the Commission's proposals for amendment of the VAT Directive (5) and of the VAT Administrative Cooperation Regulation (6) designed to speed up the collection and exchange of information on intra-Community transactions from 2010 onwards, and urges the Council to adopt the proposed measures quickly; |
| --- | --- |

22.

Welcomes the Commission's proposals for amendment of the VAT Directive (5) and of the VAT Administrative Cooperation Regulation (6) designed to speed up the collection and exchange of information on intra-Community transactions from 2010 onwards, and urges the Council to adopt the proposed measures quickly;

| 23. | Invites the Commission to submit further proposals aimed at reinforcing Member States’ ability to collect non-paid VAT by making traders jointly and severally liable for tax losses in cases where their non-compliance with reporting obligations facilitated the fraud; |
| --- | --- |

23.

Invites the Commission to submit further proposals aimed at reinforcing Member States’ ability to collect non-paid VAT by making traders jointly and severally liable for tax losses in cases where their non-compliance with reporting obligations facilitated the fraud;

| 24. | Invites the Commission to submit further proposals on automated access by all other Member States to certain non-sensitive data held by Member States on their own taxable persons and on the harmonisation of procedures for the registration and de-registration of persons liable for VAT to ensure the swift detection and de-registration of counterfeit taxable persons; |
| --- | --- |

24.

Invites the Commission to submit further proposals on automated access by all other Member States to certain non-sensitive data held by Member States on their own taxable persons and on the harmonisation of procedures for the registration and de-registration of persons liable for VAT to ensure the swift detection and de-registration of counterfeit taxable persons;

The Commission's current role and future perspectives

| 25. | Notes that, under Regulation (EC) No 1798/2003, the Commission evaluates the functioning of administrative cooperation and pools Member States’ experience; notes the Commission's intention to set up a monitoring system with quantifiable indicators in order to assess whether Member States are able and actually do provide efficient assistance to each other; requests the Commission to inform Parliament of the state of play before the start of the forthcoming discharge procedure; |
| --- | --- |

25.

Notes that, under Regulation (EC) No 1798/2003, the Commission evaluates the functioning of administrative cooperation and pools Member States’ experience; notes the Commission's intention to set up a monitoring system with quantifiable indicators in order to assess whether Member States are able and actually do provide efficient assistance to each other; requests the Commission to inform Parliament of the state of play before the start of the forthcoming discharge procedure;

| 26. | Notes that the Commission has no access to the content of information exchanged under Regulation (EC) No 1798/2003, but that its role is limited to the maintenance and development of the communication network; agrees with the Court of Auditors that this hampers the Commission's ability to detect the reasons for problems and to put forward solutions; |
| --- | --- |

26.

Notes that the Commission has no access to the content of information exchanged under Regulation (EC) No 1798/2003, but that its role is limited to the maintenance and development of the communication network; agrees with the Court of Auditors that this hampers the Commission's ability to detect the reasons for problems and to put forward solutions;

| 27. | Notes that Member States refuse to grant the Commission (OLAF) access to the content of the data exchanged under Regulation (EC) No 1798/2003 and to data exchanged in the framework of Eurocanet; notes the position of the Commission (OLAF) that, if it was granted access to the data, it would generate significant added value by providing analysis on trends and newly detected fraudulent schemes from a Community perspective; |
| --- | --- |

27.

Notes that Member States refuse to grant the Commission (OLAF) access to the content of the data exchanged under Regulation (EC) No 1798/2003 and to data exchanged in the framework of Eurocanet; notes the position of the Commission (OLAF) that, if it was granted access to the data, it would generate significant added value by providing analysis on trends and newly detected fraudulent schemes from a Community perspective;

| 28. | Notes that Europol opened an analytical work file on missing trader intra-Community fraud in April 2008, which aims at identifying the organisers of fraud, uncovering their criminal networks and analysing the most common forms of missing trader intra-Community fraud; |
| --- | --- |

28.

Notes that Europol opened an analytical work file on missing trader intra-Community fraud in April 2008, which aims at identifying the organisers of fraud, uncovering their criminal networks and analysing the most common forms of missing trader intra-Community fraud;

| 29. | Notes the conclusions of the Ecofin Council of 7 October 2008, which agreed to establish a new mechanism to improve cooperation between Member States in order to combat VAT fraud, the so-called ‘Eurofisc’; notes that Eurofisc would build on Eurocanet; further notes that, according to the guidelines adopted by the Ecofin Council, Eurofisc would be a decentralised network for the exchange of information between Member States, would involve all Member States on a voluntary basis and would be organised by agreement of the participating Member States, with the support of the Commission; |
| --- | --- |

29.

Notes the conclusions of the Ecofin Council of 7 October 2008, which agreed to establish a new mechanism to improve cooperation between Member States in order to combat VAT fraud, the so-called ‘Eurofisc’; notes that Eurofisc would build on Eurocanet; further notes that, according to the guidelines adopted by the Ecofin Council, Eurofisc would be a decentralised network for the exchange of information between Member States, would involve all Member States on a voluntary basis and would be organised by agreement of the participating Member States, with the support of the Commission;

| 30. | Agrees that a strong political impetus is needed in order to achieve substantial improvements in cooperation in the fight against VAT fraud; is, however, convinced that the introduction of Eurofisc can only provide added value if participation in it is compulsory for all Member States in order to avoid the problems encountered by Eurocanet and if the Commission fully participates in the activities of Eurofisc and plays a coordinating role; |
| --- | --- |

30.

Agrees that a strong political impetus is needed in order to achieve substantial improvements in cooperation in the fight against VAT fraud; is, however, convinced that the introduction of Eurofisc can only provide added value if participation in it is compulsory for all Member States in order to avoid the problems encountered by Eurocanet and if the Commission fully participates in the activities of Eurofisc and plays a coordinating role;

| 31. | Asks the Council to continue negotiations on the proposal for a regulation on mutual administrative assistance in the fight against fraud affecting the financial interests of the European Community, including VAT fraud, which would provide a detailed framework for multidisciplinary administrative anti-fraud cooperation; |
| --- | --- |

31.

Asks the Council to continue negotiations on the proposal for a regulation on mutual administrative assistance in the fight against fraud affecting the financial interests of the European Community, including VAT fraud, which would provide a detailed framework for multidisciplinary administrative anti-fraud cooperation;

| 32. | Invites the Commission's responsible services, DG Taxation and Customs Union and the European Anti-Fraud Office (OLAF), to create a task force in order to examine the following questions:






  — | how can the Commission achieve synergies between the different services working on the fight against VAT fraud in order to avoid duplication of work and competition between different services? |
| --- | --- | --- |

32.

Invites the Commission's responsible services, DG Taxation and Customs Union and the European Anti-Fraud Office (OLAF), to create a task force in order to examine the following questions:

—

how can the Commission achieve synergies between the different services working on the fight against VAT fraud in order to avoid duplication of work and competition between different services?

| — | to what extent should the Commission be granted access to the content of information exchanged between Member States? |
| --- | --- |

—

to what extent should the Commission be granted access to the content of information exchanged between Member States?

| — | could the Commission become a central coordinating body for administrative cooperation between Member States, and if so how? |
| --- | --- |

—

could the Commission become a central coordinating body for administrative cooperation between Member States, and if so how?

| — | how should the Commission's activities in fighting VAT fraud relate to the activities of Europol and Eurojust? |
| --- | --- |

—

how should the Commission's activities in fighting VAT fraud relate to the activities of Europol and Eurojust?

Stepping up cooperation between judicial authorities

| 33. | Calls on Member States to remove legal obstacles in national law which hamper cross-border prosecution, in particular in cases where the VAT losses occur in another Member State; |
| --- | --- |

33.

Calls on Member States to remove legal obstacles in national law which hamper cross-border prosecution, in particular in cases where the VAT losses occur in another Member State;

| 34. | Notes that, according to the Commission, Community revenue resulting from the VAT own resource is protected by the Convention on the protection of the European Community's financial interests of 1995 (7); observes that the Council adopted an explanatory report in 1997 which explicitly excluded VAT from the scope of the Convention; notes that the explanatory report has no legally binding effects; invites the Council to review its interpretation in order to remove legal obstacles hampering the prosecution of cross-border VAT fraud; |
| --- | --- |

34.

Notes that, according to the Commission, Community revenue resulting from the VAT own resource is protected by the Convention on the protection of the European Community's financial interests of 1995 (7); observes that the Council adopted an explanatory report in 1997 which explicitly excluded VAT from the scope of the Convention; notes that the explanatory report has no legally binding effects; invites the Council to review its interpretation in order to remove legal obstacles hampering the prosecution of cross-border VAT fraud;

*

* *

| 35. | Instructs its President to forward this resolution to the Council, the Commission, the Court of Auditors, Europol and Eurojust and the governments and parliaments of the Member States. |
| --- | --- |

35.

Instructs its President to forward this resolution to the Council, the Commission, the Court of Auditors, Europol and Eurojust and the governments and parliaments of the Member States.

---

(1)  OJ C 20, 25.1.2008, p. 1.

(2)  OJ L 163, 23.6.2007, p. 17.

(3)  Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (OJ L 264, 15.10.2003, p. 1).

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

(5)  Directive 2006/112/EC.

(6)  Regulation (EC) No 1798/2003.

(7)  OJ C 316, 27.11.1995, p. 49.

---

| 28.1.2010 | EN | Official Journal of the European Union | CE 21/8 |
| --- | --- | --- | --- |

28.1.2010

EN

Official Journal of the European Union

CE 21/8

---

Thursday 4 December 2008The situation of women in the Balkans

P6_TA(2008)0582

European Parliament resolution of 4 December 2008 on the situation of women in the Balkans (2008/2119 (INI))

2010/C 21 E/04

The European Parliament,

having regard to Articles 6 and 49 of the Treaty on European Union,

having regard to the Charter of Fundamental Rights of the European Union,

having regard to the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW), adopted by the UN General Assembly on 18 December 1979,

having regard to the UN Security Council Resolution 1325 (2000) of 31 October 2000 on women, peace, and security,

having regard to the work of the Vienna Conference on Human Rights (1993), which affirmed human rights and condemned the violation of these rights in the name of culture or tradition,

having regard to the Brussels Declaration on Preventing and Combating Trafficking in Human Beings adopted on 20 September 2002,

having regard to the Commission 2007 Progress Reports on the Candidate and Potential Candidate countries accompanying the communication from the Commission of 6 November 2007 entitled ‘Enlargement Strategy and Main Challenges 2007-2008’ (COM(2007)0663),

having regard to the communication from the Commission of 25 October 2007 entitled ‘Towards an EU response to situations of fragility — engaging in difficult environments for sustainable development, stability and peace’ (COM(2007)0643),

having regard to the communication from the Commission of 5 March 2008 entitled ‘Western Balkans: Enhancing the European perspective’ (COM(2008)0127),

having regard to the activities and the progress report of the Gender Task Force operational under the Stability Pact for South-Eastern Europe (2004),

having regard to the study entitled ‘Women's Situation in the Balkan Countries: comparative perspective’, undertaken by Ms Marina Blagojević on behalf of the European Parliament (Belgrade, February 2003),

having regard to its resolution of 22 April 2004 on Women in South-East Europe (1),

having regard to its resolution of 6 July 2005 on the role of women in Turkey in social, economic and political life (2) and its resolution of 13 February 2007 on women's role in social, economic and political life in Turkey (3),

having regard to its resolution of 1 June 2006 on the situation of Roma women in the European Union (4),

having regard to the conclusions of the international conference: Women in conflict resolution, held in Ljubljana, June 21-22, 2008 in the Institutum Studiorum Humanitatis — Ljubljana Graduate School in Humanities,

having regard to Rule 45 of its Rules of Procedure,

having regard to the report of the Committee on Women's Rights and Gender Equality (A6-0435/2008),

| 1. | Considers that the continuation of political and economic stabilisation and the creation of democratic institutions in the countries of the Balkans requires the active participation of women (given that they comprise just over half of the population); |
| --- | --- |

1.

Considers that the continuation of political and economic stabilisation and the creation of democratic institutions in the countries of the Balkans requires the active participation of women (given that they comprise just over half of the population);

| 2. | Notes with anxiety that gender equality laws and practices (institutional, financial, human) are not fully guaranteed although there is a difference between countries which have started accession negotiations and those which have not; |
| --- | --- |

2.

Notes with anxiety that gender equality laws and practices (institutional, financial, human) are not fully guaranteed although there is a difference between countries which have started accession negotiations and those which have not;

| 3. | Stresses the importance of women's equal rights and equal participation in the labour market, which are indispensable for women's economic independence, for national economic growth and for the fight against poverty, to which women are more vulnerable than men; |
| --- | --- |

3.

Stresses the importance of women's equal rights and equal participation in the labour market, which are indispensable for women's economic independence, for national economic growth and for the fight against poverty, to which women are more vulnerable than men;

| 4. | Notes that women were disproportionately affected by cuts in social services and public spending such as health care, child and family care; points out that these non-wage benefits and services which were previously provided enabled women to participate in paid employment and consequently to reconcile work and family life; |
| --- | --- |

4.

Notes that women were disproportionately affected by cuts in social services and public spending such as health care, child and family care; points out that these non-wage benefits and services which were previously provided enabled women to participate in paid employment and consequently to reconcile work and family life;

| 5. | Notes with concern that women, while generally under-represented in the labour market, are over-represented in some (traditionally ‘female’) jobs where their situation, especially in rural areas, is more precarious; in that respect, calls for special measures to avoid the feminisation of ‘lower paid’ sectors; is also concerned that the ‘gender pay gap’ phenomenon exists, and that women have difficulties in setting up their own businesses; |
| --- | --- |

5.

Notes with concern that women, while generally under-represented in the labour market, are over-represented in some (traditionally ‘female’) jobs where their situation, especially in rural areas, is more precarious; in that respect, calls for special measures to avoid the feminisation of ‘lower paid’ sectors; is also concerned that the ‘gender pay gap’ phenomenon exists, and that women have difficulties in setting up their own businesses;

| 6. | Invites the governments of the countries in the Balkans to establish a legal framework for equal pay for both sexes, to assist women in the reconciliation of private and professional life and to provide good quality, accessible and affordable childcare facilities and care facilities for the elderly to that effect, and in addition to remove obstacles which inhibit female entrepreneurship; |
| --- | --- |

6.

Invites the governments of the countries in the Balkans to establish a legal framework for equal pay for both sexes, to assist women in the reconciliation of private and professional life and to provide good quality, accessible and affordable childcare facilities and care facilities for the elderly to that effect, and in addition to remove obstacles which inhibit female entrepreneurship;

| 7. | Underlines the importance of education in eliminating stereotypes relating to the social roles of both women and men and cultural stereotypes and the fact that the education system itself should not promote stereotypical patterns, including in career choices; |
| --- | --- |

7.

Underlines the importance of education in eliminating stereotypes relating to the social roles of both women and men and cultural stereotypes and the fact that the education system itself should not promote stereotypical patterns, including in career choices;

| 8. | Draws attention to the generally insufficient healthcare infrastructure, especially in rural areas, and calls on governments to ensure regular screening of cervical and breast cancer for women, and of HIV/AIDS, to which women are more vulnerable than men; stresses the importance of psychological and medical rehabilitation of female war victims; |
| --- | --- |

8.

Draws attention to the generally insufficient healthcare infrastructure, especially in rural areas, and calls on governments to ensure regular screening of cervical and breast cancer for women, and of HIV/AIDS, to which women are more vulnerable than men; stresses the importance of psychological and medical rehabilitation of female war victims;

| 9. | Considers that women in the Balkans, who have been victims of war, should no longer be seen only as war victims but rather as actors of stabilisation and conflict resolution; stresses that women in the Balkans in general can only fulfil this role once equally represented in political and economic decision-making; welcomes quotas and calls on the countries which have not done so already, to promote female representation and, where necessary, to apply quotas effectively in political parties and national assemblies, and encourages the countries which have already done so to continue this process in order to ensure that women can participate in political life and overcome their under-representation, with a view to removing the ‘glass ceiling’ once and for all and to implement positive action to ensure that women and men learn about and engage with citizenship from an early age; |
| --- | --- |

9.

Considers that women in the Balkans, who have been victims of war, should no longer be seen only as war victims but rather as actors of stabilisation and conflict resolution; stresses that women in the Balkans in general can only fulfil this role once equally represented in political and economic decision-making; welcomes quotas and calls on the countries which have not done so already, to promote female representation and, where necessary, to apply quotas effectively in political parties and national assemblies, and encourages the countries which have already done so to continue this process in order to ensure that women can participate in political life and overcome their under-representation, with a view to removing the ‘glass ceiling’ once and for all and to implement positive action to ensure that women and men learn about and engage with citizenship from an early age;

| 10. | Notes with concern that, despite the legislative framework recently put in place in most of the Balkan countries, domestic violence and verbal abuse remain present; therefore invites the countries concerned to take measures to create shelters for victims and to ensure that law enforcement institutions, legal authorities and public servants are more sensitive to this phenomenon; |
| --- | --- |

10.

Notes with concern that, despite the legislative framework recently put in place in most of the Balkan countries, domestic violence and verbal abuse remain present; therefore invites the countries concerned to take measures to create shelters for victims and to ensure that law enforcement institutions, legal authorities and public servants are more sensitive to this phenomenon;

| 11. | Stresses that domestic violence is even more widespread than existing data show and that relevant statistics and data are fragmented, poorly collected and not standardised, even in the countries that have adopted specific legislation in this field; |
| --- | --- |

11.

Stresses that domestic violence is even more widespread than existing data show and that relevant statistics and data are fragmented, poorly collected and not standardised, even in the countries that have adopted specific legislation in this field;

| 12. | Underlines the importance of awareness-raising campaigns in the fight against stereotypes, discrimination (gender-based, cultural, religion-based) and domestic violence, and for gender equality in general; notes that these campaigns should be complemented by the promotion of a positive picture through female role models in the media and advertising, educational materials and the Internet; |
| --- | --- |

12.

Underlines the importance of awareness-raising campaigns in the fight against stereotypes, discrimination (gender-based, cultural, religion-based) and domestic violence, and for gender equality in general; notes that these campaigns should be complemented by the promotion of a positive picture through female role models in the media and advertising, educational materials and the Internet;

| 13. | Welcomes the recent evolution of the legislative and institutional framework which reflects a strong commitment to ensuring equal opportunities for women and men in the countries concerned; at the same time reiterates that strong measures are needed so that these provisions can be fully implemented in practice; |
| --- | --- |

13.

Welcomes the recent evolution of the legislative and institutional framework which reflects a strong commitment to ensuring equal opportunities for women and men in the countries concerned; at the same time reiterates that strong measures are needed so that these provisions can be fully implemented in practice;

| 14. | Calls on Balkan governments to take action to pave the way for implementation of an integrated approach to gender equality at all levels and in all areas of social and political life; |
| --- | --- |

14.

Calls on Balkan governments to take action to pave the way for implementation of an integrated approach to gender equality at all levels and in all areas of social and political life;

| 15. | Calls on all Member States which have not yet done so to accept National Plans for the implementation of the above mentioned UN Security Council Resolution and to implement them when dealing with the Balkan countries; |
| --- | --- |

15.

Calls on all Member States which have not yet done so to accept National Plans for the implementation of the above mentioned UN Security Council Resolution and to implement them when dealing with the Balkan countries;

| 16. | Notes with anxiety that the countries of the Balkans are transit countries in the process of trafficking in human beings and that generally women and children are the victims of the trafficking; stresses that gender equality, awareness-raising campaigns, measures against corruption and organised crime are essential in order to prevent negative phenomena in the Balkan countries such as prostitution and trafficking and to protect potential victims; |
| --- | --- |

16.

Notes with anxiety that the countries of the Balkans are transit countries in the process of trafficking in human beings and that generally women and children are the victims of the trafficking; stresses that gender equality, awareness-raising campaigns, measures against corruption and organised crime are essential in order to prevent negative phenomena in the Balkan countries such as prostitution and trafficking and to protect potential victims;

| 17. | Calls on the Balkan countries to take urgent action to prevent prostitution, and more specifically child prostitution and pornography, to strengthen penalties for coercion into, or incitement to, prostitution and/or participation in the creation of pornographic materials, and to criminalise child pornography on the Internet; |
| --- | --- |

17.

Calls on the Balkan countries to take urgent action to prevent prostitution, and more specifically child prostitution and pornography, to strengthen penalties for coercion into, or incitement to, prostitution and/or participation in the creation of pornographic materials, and to criminalise child pornography on the Internet;

| 18. | Stresses the importance of NGOs and women's organisations in identifying women's problems and in finding adequate solutions, particularly the Gender Task Force under the Stability Pact for South-Eastern Europe, in developing the democratic processes and stability in the region; encourages the work of these NGOs and suggests the sharing of best practice in the field of gender equality among the countries concerned, as well as with European NGO networks; |
| --- | --- |

18.

Stresses the importance of NGOs and women's organisations in identifying women's problems and in finding adequate solutions, particularly the Gender Task Force under the Stability Pact for South-Eastern Europe, in developing the democratic processes and stability in the region; encourages the work of these NGOs and suggests the sharing of best practice in the field of gender equality among the countries concerned, as well as with European NGO networks;

| 19. | Calls on the Commission to provide pre-accession funds for strengthening women's rights in the Balkans, in particular through women's NGOs and women's organisations; |
| --- | --- |

19.

Calls on the Commission to provide pre-accession funds for strengthening women's rights in the Balkans, in particular through women's NGOs and women's organisations;

| 20. | Calls on the Commission closely to monitor and to press for the fulfilment of the Copenhagen Criteria, in particular in relation to equal opportunities for women and men and women's rights in the candidate and potential candidate countries; invites the candidate and potential candidate countries of the Balkans to harmonise their anti-discrimination and gender equality legislation with the acquis communautaire in view of possible future accession; |
| --- | --- |

20.

Calls on the Commission closely to monitor and to press for the fulfilment of the Copenhagen Criteria, in particular in relation to equal opportunities for women and men and women's rights in the candidate and potential candidate countries; invites the candidate and potential candidate countries of the Balkans to harmonise their anti-discrimination and gender equality legislation with the acquis communautaire in view of possible future accession;

| 21. | Calls on the Commission to ensure that its policy laid down in the above mentioned communication of 5 March 2008, which is directed at strengthening NGOs in the Western Balkans, should be particularly focused on the empowerment of women's participation in civil society; |
| --- | --- |

21.

Calls on the Commission to ensure that its policy laid down in the above mentioned communication of 5 March 2008, which is directed at strengthening NGOs in the Western Balkans, should be particularly focused on the empowerment of women's participation in civil society;

| 22. | Stresses that Roma women suffer from multiple discrimination (racial, ethnic, gender), and are more vulnerable to poverty and social exclusion; therefore a differentiated approach is needed to tackle these problems; Roma women in particular encounter prejudice in many countries and are affected by lack of citizenship, have limited access to quality education, face inadequate living conditions, are unable to access healthcare services and encounter high unemployment and low levels of political and public participation in society; |
| --- | --- |

22.

Stresses that Roma women suffer from multiple discrimination (racial, ethnic, gender), and are more vulnerable to poverty and social exclusion; therefore a differentiated approach is needed to tackle these problems; Roma women in particular encounter prejudice in many countries and are affected by lack of citizenship, have limited access to quality education, face inadequate living conditions, are unable to access healthcare services and encounter high unemployment and low levels of political and public participation in society;

| 23. | Notes with concern the lack of up-to-date statistical information and indicators which would assist in the assessment of the situation of women in the Balkans; |
| --- | --- |

23.

Notes with concern the lack of up-to-date statistical information and indicators which would assist in the assessment of the situation of women in the Balkans;

| 24. | Calls on the candidate and potential candidate countries in the Balkans to guarantee the elimination of all forms of discrimination and prejudice against women who suffer from multiple discrimination, especially the Roma; calls on the Balkan countries to introduce an effective and practical antidiscrimination strategy to be implemented at all levels (national and local); |
| --- | --- |

24.

Calls on the candidate and potential candidate countries in the Balkans to guarantee the elimination of all forms of discrimination and prejudice against women who suffer from multiple discrimination, especially the Roma; calls on the Balkan countries to introduce an effective and practical antidiscrimination strategy to be implemented at all levels (national and local);

| 25. | Calls on the European Institute for Gender Equality also to monitor gender equality in the countries of the Balkans with special attention on candidate countries; |
| --- | --- |

25.

Calls on the European Institute for Gender Equality also to monitor gender equality in the countries of the Balkans with special attention on candidate countries;

| 26. | Instructs its President to forward this resolution to the Council and the Commission, the governments and the Parliaments of the Member States and the candidate and potential candidate countries concerned. |
| --- | --- |

26.

Instructs its President to forward this resolution to the Council and the Commission, the governments and the Parliaments of the Member States and the candidate and potential candidate countries concerned.

---

(1)  OJ C 104 E, 30.4.2004, p. 1070.

(2)  OJ C 157 E, 6.7.2006, p. 385.

(3)  OJ C 287 E, 29.11.2007, p. 174.

(4)  OJ C 298 E, 8.12.2006, p. 283.

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| 28.1.2010 | EN | Official Journal of the European Union | CE 21/11 |
| --- | --- | --- | --- |

28.1.2010

EN

Official Journal of the European Union

CE 21/11

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Thursday 4 December 2008Towards a ‘European Cormorant Management Plan’

P6_TA(2008)0583

European Parliament resolution of 4 December 2008 on the adoption of a European Cormorant Management Plan to minimise the increasing impact of cormorants on fish stocks, fishing and aquaculture (2008/2177(INI))

2010/C 21 E/05

The European Parliament,

having regard to Council Regulation (EC) No 2371/2002 of 20 December 2002 on the conservation and sustainable exploitation of fisheries resources under the Common Fisheries Policy (1),

having regard to the Commission Communication of 11 April 2008 on the role of the CFP in implementing an ecosystem approach to marine management (COM(2008)0187),

having regard to Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (2) (the Wild Birds Directive),

having regard to the Commission Communication of 28 May 2002 on the reform of the Common Fisheries Policy (COM(2002)0181),

having regard to the Commission Communication of 19 September 2002 entitled ‘A strategy for the sustainable development of European aquaculture’ (COM(2002)0511),

having regard to the conclusions of the meeting of the Agriculture and Fisheries Council of 27 and 28 January 2003 in Brussels,

having regard to its resolution of 15 February 1996 on the cormorant problem in European fisheries (3),

having regard to Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (4),

having regard to Rule 45 of its Rules of Procedure,

having regard to the report of the Committee on Fisheries (A6-0434/2008),

| A. | whereas the number of cormorants (Phalacrocorax carbo) has been rapidly growing on the territory of the European Union, with the total population having grown twenty-fold over the past 25 years and now estimated to comprise at least 1,7 to 1,8 million birds, |
| --- | --- |

A.

whereas the number of cormorants (Phalacrocorax carbo) has been rapidly growing on the territory of the European Union, with the total population having grown twenty-fold over the past 25 years and now estimated to comprise at least 1,7 to 1,8 million birds,

| B. | whereas proven and sustained damage has been suffered by aquaculture undertakings and stocks of many wild fish species in the inland waterways and along sea coasts in many Member States, |
| --- | --- |

B.

whereas proven and sustained damage has been suffered by aquaculture undertakings and stocks of many wild fish species in the inland waterways and along sea coasts in many Member States,

| C. | whereas implementing an ecosystem approach to the management of marine and coastal areas and inland waterways requires a balanced policy which can reconcile the differing but entirely legitimate objectives of the sustainable use of fish stocks: bird conservation and the maintenance of diverse bird and fish fauna, on the one hand, and the legitimate interest of fishermen and fish farmers in the commercial use of fish stocks, on the other; whereas, furthermore, Council Regulation (EC) No 1100/2007 of 18 September 2007 establishing measures for the recovery of the stock of European eel (5) sets an example for a balanced policy of this type, |
| --- | --- |

C.

whereas implementing an ecosystem approach to the management of marine and coastal areas and inland waterways requires a balanced policy which can reconcile the differing but entirely legitimate objectives of the sustainable use of fish stocks: bird conservation and the maintenance of diverse bird and fish fauna, on the one hand, and the legitimate interest of fishermen and fish farmers in the commercial use of fish stocks, on the other; whereas, furthermore, Council Regulation (EC) No 1100/2007 of 18 September 2007 establishing measures for the recovery of the stock of European eel (5) sets an example for a balanced policy of this type,

| D. | whereas, moreover, in many Member States cormorants have caused proven permanent damage to vegetation in certain geographical areas, |
| --- | --- |

D.

whereas, moreover, in many Member States cormorants have caused proven permanent damage to vegetation in certain geographical areas,

| E. | whereas there is at present no adequate bilateral or multilateral scientific or administrative coordination, either within the EU or with the third countries concerned, to address this phenomenon and counteract this trend, particularly with a view to collecting reliable and generally recognised data on the total cormorant population in the EU, |
| --- | --- |

E.

whereas there is at present no adequate bilateral or multilateral scientific or administrative coordination, either within the EU or with the third countries concerned, to address this phenomenon and counteract this trend, particularly with a view to collecting reliable and generally recognised data on the total cormorant population in the EU,

| F. | whereas the sub-species Phalacrocorax carbo sinensis (‘continental cormorant’) was deleted from the list of bird species to which special conservation measures in terms of habitat apply as far back as 1997 (Annex I to the Wild Birds Directive), since it had attained a favourable conservation status by 1995 at the latest, whilst the sub-species Phalacrocorax carbo carbo (‘Atlantic cormorant’), which had never been endangered, was never included on that list at all, |
| --- | --- |

F.

whereas the sub-species Phalacrocorax carbo sinensis (‘continental cormorant’) was deleted from the list of bird species to which special conservation measures in terms of habitat apply as far back as 1997 (Annex I to the Wild Birds Directive), since it had attained a favourable conservation status by 1995 at the latest, whilst the sub-species Phalacrocorax carbo carbo (‘Atlantic cormorant’), which had never been endangered, was never included on that list at all,

| G. | whereas Article 9(1)(a), third indent, of the Wild Birds Directive permits the Member States to take temporary measures to prevent ‘serious damage’, provided that this does not jeopardise the conservation aims of the Directive (specifically, the favourable conservation status of the bird species in question), |
| --- | --- |

G.

whereas Article 9(1)(a), third indent, of the Wild Birds Directive permits the Member States to take temporary measures to prevent ‘serious damage’, provided that this does not jeopardise the conservation aims of the Directive (specifically, the favourable conservation status of the bird species in question),

| H. | whereas the risk of serious damage increases disproportionately the closer the cormorant population in a given region approaches the carrying capacity of the region's large bodies of water, thus at the same time greatly reducing the effectiveness of local protective measures, |
| --- | --- |

H.

whereas the risk of serious damage increases disproportionately the closer the cormorant population in a given region approaches the carrying capacity of the region's large bodies of water, thus at the same time greatly reducing the effectiveness of local protective measures,

| I. | whereas the term ‘serious damage’, which is not clearly defined in Article 9(1)(a), third indent, of the Wild Birds Directive and is the criterion permitting Member States to take direct action to regulate a bird population, has led to considerable legal uncertainty in national administrations and represents a major potential source of social conflict, |
| --- | --- |

I.

whereas the term ‘serious damage’, which is not clearly defined in Article 9(1)(a), third indent, of the Wild Birds Directive and is the criterion permitting Member States to take direct action to regulate a bird population, has led to considerable legal uncertainty in national administrations and represents a major potential source of social conflict,

| J. | whereas the conclusions of the international committees of experts on the cormorant problem in Europe are fundamentally contradictory, as the concluding reports by Redcafe (6), FRAP (7) and EIFAC (8) show, |
| --- | --- |

J.

whereas the conclusions of the international committees of experts on the cormorant problem in Europe are fundamentally contradictory, as the concluding reports by Redcafe (6), FRAP (7) and EIFAC (8) show,

| K. | whereas, although the approval and funding of measures to restrict cormorant damage falls within the area of responsibility of the Member States and/or regions, the migratory nature of the cormorant means that sustainable management of populations can only be ensured by coordinated action by all affected Member States and regions with the help of the European Union, |
| --- | --- |

K.

whereas, although the approval and funding of measures to restrict cormorant damage falls within the area of responsibility of the Member States and/or regions, the migratory nature of the cormorant means that sustainable management of populations can only be ensured by coordinated action by all affected Member States and regions with the help of the European Union,

| L. | whereas the Commission, in its abovementioned Communication entitled ‘A strategy for the sustainable development of European aquaculture’, in the section headed ‘Predation by protected species’, states that: ‘Aquaculture facilities may suffer from predation by some protected wild species of birds and mammals. Predation may significantly reduce the profitability of an aquaculture enterprise and predator control is difficult, especially in large extensive ponds or lagoons. The efficacy of scaring devices is doubtful, because animals quickly become used to them. In the case of cormorants, probably the only protection for fisheries and aquaculture activities consists in the management of the still-growing wild populations’, |
| --- | --- |

L.

whereas the Commission, in its abovementioned Communication entitled ‘A strategy for the sustainable development of European aquaculture’, in the section headed ‘Predation by protected species’, states that: ‘Aquaculture facilities may suffer from predation by some protected wild species of birds and mammals. Predation may significantly reduce the profitability of an aquaculture enterprise and predator control is difficult, especially in large extensive ponds or lagoons. The efficacy of scaring devices is doubtful, because animals quickly become used to them. In the case of cormorants, probably the only protection for fisheries and aquaculture activities consists in the management of the still-growing wild populations’,

| M. | whereas the Council, at its meeting of 27 and 28 January 2003 stated, in connection with a strategy for the sustainable development of European aquaculture, that it ‘is also necessary to develop a common strategy on fish-eating animals (for instance, cormorants)’, |
| --- | --- |

M.

whereas the Council, at its meeting of 27 and 28 January 2003 stated, in connection with a strategy for the sustainable development of European aquaculture, that it ‘is also necessary to develop a common strategy on fish-eating animals (for instance, cormorants)’,

| N. | whereas according to the Guidelines for Population Level Management Plans for Large Carnivores (9) recently issued by the Commission, particularly as regards the clarification of the terms ‘favourable conservation status’ and ‘minimum viable population’, it may be easier to achieve conservation aims if the number of individuals of a species is kept below an area's theoretical maximum carrying capacity, |
| --- | --- |

N.

whereas according to the Guidelines for Population Level Management Plans for Large Carnivores (9) recently issued by the Commission, particularly as regards the clarification of the terms ‘favourable conservation status’ and ‘minimum viable population’, it may be easier to achieve conservation aims if the number of individuals of a species is kept below an area's theoretical maximum carrying capacity,

| O. | whereas the wide variety of national, regional and local measures attempted so far have clearly had only a very limited impact in restricting damage by cormorant populations, |
| --- | --- |

O.

whereas the wide variety of national, regional and local measures attempted so far have clearly had only a very limited impact in restricting damage by cormorant populations,

| P. | whereas in recent years the resources available for data collection in the fisheries sector (e.g. budget heading 11 07 02: Support for the management of fishery resources (improvement of scientific advice)) have not been fully exploited, |
| --- | --- |

P.

whereas in recent years the resources available for data collection in the fisheries sector (e.g. budget heading 11 07 02: Support for the management of fishery resources (improvement of scientific advice)) have not been fully exploited,

| Q. | whereas the derogations for local damage prevention currently in force in nearly all Member States under Article 9 of the Wild Birds Directive have not led to a sustainable alleviation of the problem in spite of considerable administrative expenditure and social costs, |
| --- | --- |

Q.

whereas the derogations for local damage prevention currently in force in nearly all Member States under Article 9 of the Wild Birds Directive have not led to a sustainable alleviation of the problem in spite of considerable administrative expenditure and social costs,

| R. | whereas, in spite of repeated requests from those affected (fishermen's and anglers’ associations, aquaculture undertakings, etc.), from the scientific world and from bodies and delegations from the Member States and regions, the Commission has not been prepared to submit new proposals to resolve this Europe-wide problem, |
| --- | --- |

R.

whereas, in spite of repeated requests from those affected (fishermen's and anglers’ associations, aquaculture undertakings, etc.), from the scientific world and from bodies and delegations from the Member States and regions, the Commission has not been prepared to submit new proposals to resolve this Europe-wide problem,

| 1. | Calls on the Commission and the Member States, by promoting regular scientific research, to provide reliable and generally recognised data on the total size and structure of cormorant populations in Europe, as well as their fertility and mortality parameters; |
| --- | --- |

1.

Calls on the Commission and the Member States, by promoting regular scientific research, to provide reliable and generally recognised data on the total size and structure of cormorant populations in Europe, as well as their fertility and mortality parameters;

| 2. | Proposes that, by means of systematic monitoring of cormorant populations supported by the EU and the Member States, a reliable, generally recognised and annually updated database should be drawn up on the development, size and geographical distribution of cormorant populations in Europe, with closer involvement on the part of fishery research institutes and fishery authorities; |
| --- | --- |

2.

Proposes that, by means of systematic monitoring of cormorant populations supported by the EU and the Member States, a reliable, generally recognised and annually updated database should be drawn up on the development, size and geographical distribution of cormorant populations in Europe, with closer involvement on the part of fishery research institutes and fishery authorities;

| 3. | Calls on the Commission to put out to tender, and finance, a scientific project aimed at supplying an estimation model for the size and structure of the total cormorant population on the basis of currently available data on breeding population, fertility and mortality; |
| --- | --- |

3.

Calls on the Commission to put out to tender, and finance, a scientific project aimed at supplying an estimation model for the size and structure of the total cormorant population on the basis of currently available data on breeding population, fertility and mortality;

| 4. | Calls on the Commission and the Member States to foster in an appropriate manner the creation of suitable conditions for bilateral and multilateral scientific and administrative exchanges, both within the EU and with third countries, identifying the origin of the findings, communications, contributions or publications, and in particular the statistics, in such a way as to make clear whether they come from academic or official sources or from associations, in particular nature and bird conservation associations; |
| --- | --- |

4.

Calls on the Commission and the Member States to foster in an appropriate manner the creation of suitable conditions for bilateral and multilateral scientific and administrative exchanges, both within the EU and with third countries, identifying the origin of the findings, communications, contributions or publications, and in particular the statistics, in such a way as to make clear whether they come from academic or official sources or from associations, in particular nature and bird conservation associations;

| 5. | Calls on the Commission to carry out a comparative study of the contradictory conclusions concerning a cormorant management plan reached by Redcafe, on the one hand, and FRAP and EIFAC, on the other; |
| --- | --- |

5.

Calls on the Commission to carry out a comparative study of the contradictory conclusions concerning a cormorant management plan reached by Redcafe, on the one hand, and FRAP and EIFAC, on the other;

| 6. | Calls on the Commission to set up a working party with a binding mandate to carry out within one year a systematic cost-benefit analysis of possible cormorant management actions at Member State level, to assess their credibility on the basis of logical and scientific criteria and to submit a recommendation; the composition of the working party should reflect the degree to which the stakeholders are affected; |
| --- | --- |

6.

Calls on the Commission to set up a working party with a binding mandate to carry out within one year a systematic cost-benefit analysis of possible cormorant management actions at Member State level, to assess their credibility on the basis of logical and scientific criteria and to submit a recommendation; the composition of the working party should reflect the degree to which the stakeholders are affected;

| 7. | Calls on the Commission to submit a cormorant population management plan in several stages, coordinated at European level and seeking to integrate cormorant populations into the environment as developed and cultivated by man in the long term without jeopardising the objectives of the Wild Birds Directive or Natura 2000 as regards fish species and marine and freshwater ecosystems; |
| --- | --- |

7.

Calls on the Commission to submit a cormorant population management plan in several stages, coordinated at European level and seeking to integrate cormorant populations into the environment as developed and cultivated by man in the long term without jeopardising the objectives of the Wild Birds Directive or Natura 2000 as regards fish species and marine and freshwater ecosystems;

| 8. | Urges the Commission, in the interests of greater legal certainty and uniform interpretation, to provide without delay a clear definition of the term ‘serious damage’ as used in Article 9(1)(a), third indent, of the Wild Birds Directive; |
| --- | --- |

8.

Urges the Commission, in the interests of greater legal certainty and uniform interpretation, to provide without delay a clear definition of the term ‘serious damage’ as used in Article 9(1)(a), third indent, of the Wild Birds Directive;

| 9. | Calls on the Commission also to produce more generalised guidance on the nature of the derogations allowed under Article 9(1) of the Wild Birds Directive, including further clarification of the terminology where any ambiguity may exist; |
| --- | --- |

9.

Calls on the Commission also to produce more generalised guidance on the nature of the derogations allowed under Article 9(1) of the Wild Birds Directive, including further clarification of the terminology where any ambiguity may exist;

| 10. | Urges the Commission and the Member States to promote the sustainable management of cormorant populations by means of increased scientific and administrative coordination, cooperation and communication, and to create appropriate conditions for the drafting of a Europe-wide cormorant population management plan; |
| --- | --- |

10.

Urges the Commission and the Member States to promote the sustainable management of cormorant populations by means of increased scientific and administrative coordination, cooperation and communication, and to create appropriate conditions for the drafting of a Europe-wide cormorant population management plan;

| 11. | Calls on the Commission to consider all the legal means at its disposal to reduce the negative effects of cormorant populations on fishing and aquaculture and to take into account, when developing its initiative for the promotion of aquaculture in Europe, the positive effects of a Europe-wide cormorant population management plan and, where appropriate, to propose solutions to the cormorant problem in this context; |
| --- | --- |

11.

Calls on the Commission to consider all the legal means at its disposal to reduce the negative effects of cormorant populations on fishing and aquaculture and to take into account, when developing its initiative for the promotion of aquaculture in Europe, the positive effects of a Europe-wide cormorant population management plan and, where appropriate, to propose solutions to the cormorant problem in this context;

| 12. | Calls on the Commission and the Member States to make some of the funds earmarked in the EU budget for data collection in the fisheries sector, in particular under heading 11 07 02: ‘Support for the management of fishery resources (improvement of scientific advice)’, available for investigations, analyses and forecasts of the cormorant population on the territory of the European Union, in preparation for the future regular monitoring of these species; |
| --- | --- |

12.

Calls on the Commission and the Member States to make some of the funds earmarked in the EU budget for data collection in the fisheries sector, in particular under heading 11 07 02: ‘Support for the management of fishery resources (improvement of scientific advice)’, available for investigations, analyses and forecasts of the cormorant population on the territory of the European Union, in preparation for the future regular monitoring of these species;

| 13. | Instructs its President to forward this resolution to the Council and the Commission and the governments and parliaments of the Member States. |
| --- | --- |

13.

Instructs its President to forward this resolution to the Council and the Commission and the governments and parliaments of the Member States.

---

(1)  OJ L 358, 31.12.2002, p. 59.

(2)  OJ L 103, 25.4.1979, p. 1.

(3)  OJ C 65, 4.3.1996, p. 158.

(4)  OJ L 206, 22.7.1992, p. 7.

(5)  OJ L 248, 22.9.2007, p. 17.

(6)  Redcafe (Reducing the Conflict between Cormorants and Fisheries on a Pan-European Scale) is a project funded by the Commission under the 5th Research and Development Framework Programme, concluded in 2005.

(7)  FRAP (Framework for Biodiversity Reconciliation Action Plans)) is a project funded by the Commission under the 5th Research and Development Framework Programme, concluded in 2006.

(8)  EIFAC (European Inland Fisheries Advisory Commission) is an FAO regional fisheries advisory body for inland fisheries and aquaculture.

(9)  See: http://ec.europa.eu/environment/nature/conservation/species/carnivores/index_en.htm

---

European Parliament

Thursday 4 December 2008

| 28.1.2010 | EN | Official Journal of the European Union | CE 21/16 |
| --- | --- | --- | --- |

28.1.2010

EN

Official Journal of the European Union

CE 21/16

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Thursday 4 December 2008Agreement between Korea and the EC concerning cooperation on anti-competitive activities *

P6_TA(2008)0572

European Parliament legislative resolution of 4 December 2008 on the proposal for a Council decision concluding the Agreement between the Government of the Republic of Korea and the European Community concerning cooperation on anti-competitive activities (SEC(2007)1731 — C6-0398/2008 — 2008/0004(CNS))

2010/C 21 E/06

(Consultation procedure)

The European Parliament,

having regard to the proposal for a Council decision (SEC(2007)1731),

having regard to the Agreement between the Government of the Republic of Korea and the European Community concerning cooperation on anti-competitive activities,

having regard to Articles 83 and 308 of the EC Treaty,

having regard to Article 300(3), first subparagraph, of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0398/2008),

having regard to Rules 51 and 83(7) of its Rules of Procedure,

having regard to the report of the Committee on International Trade and the opinion of the Committee on Economic and Monetary Affairs (A6-0452/2008),

| 1. | Approves the proposal for a Council decision as amended and approves conclusion of the agreement; |
| --- | --- |

1.

Approves the proposal for a Council decision as amended and approves conclusion of the agreement;

| 2. | Instructs its President to forward its position to the Council and Commission, and the governments and parliaments of the Member States and the Republic of Korea. |
| --- | --- |

2.

Instructs its President to forward its position to the Council and Commission, and the governments and parliaments of the Member States and the Republic of Korea.

| TEXT PROPOSED BY THE COMMISSION | AMENDMENTS |
| --- | --- |
| Amendment 1 |
| Proposal for a Council decision


  Recital 2a (new) |
| | (2a) | As mutual recognition of competition law between the European Community and South Korea is the most efficient way to tackle anti-competitive behaviour, the use of trade defence instruments (TDIs) between the two parties should be minimised
  . |

TEXT PROPOSED BY THE COMMISSION

AMENDMENTS

Amendment 1

Proposal for a Council decision

Recital 2a (new)

(2a)

As mutual recognition of competition law between the European Community and South Korea is the most efficient way to tackle anti-competitive behaviour, the use of trade defence instruments (TDIs) between the two parties should be minimised
  .

Amendment 2

Proposal for a Council decision

Recital 4a (new)

| (4a) | That Agreement should be considered in the context of the overall framework of existing agreements between the European Community and the Republic of Korea and those currently under negotiation, in particular the negotiations concerning a potential free trade agreement. |
| --- | --- |

(4a)

---

| 28.1.2010 | EN | Official Journal of the European Union | CE 21/17 |
| --- | --- | --- | --- |

28.1.2010

EN

Official Journal of the European Union

CE 21/17

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Thursday 4 December 2008Herring stocks in the West of Scotland *

P6_TA(2008)0573

European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation establishing a multi-annual plan for the stock of herring distributed to the West of Scotland and the fisheries exploiting that stock (COM(2008)0240 — C6-0204/2008 — 2008/0091(CNS))

2010/C 21 E/07

(Consultation procedure)

The European Parliament,

having regard to the Commission proposal to the Council (COM(2008)0240),

having regard to Article 37 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0204/2008),

having regard to Rule 51 of its Rules of Procedure,

having regard to the report of the Committee on Fisheries (A6-0433/2008),

| 1. | Approves the Commission proposal as amended; |
| --- | --- |

1.

Approves the Commission proposal as amended;

| 2. | Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty; |
| --- | --- |

2.

Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
| --- | --- |

3.

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

| 4. | Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially; |
| --- | --- |

4.

Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;

| 5. | Instructs its President to forward its position to the Council and the Commission. |
| --- | --- |

5.

Instructs its President to forward its position to the Council and the Commission.

| TEXT PROPOSED BY THE COMMISSION | AMENDMENTS |
| --- | --- |
| Amendment 1 |
| Proposal for a regulation


  Recital 7 |
| (7) | To ensure stability in the fishing possibilities, it is appropriate to limit the variation in the TACs from one year to the next
  when the size of the stock is above 75 000 tonnes. |

TEXT PROPOSED BY THE COMMISSION

AMENDMENTS

Amendment 1

Proposal for a regulation

Recital 7

(7)

To ensure stability in the fishing possibilities, it is appropriate to limit the variation in the TACs from one year to the next
  when the size of the stock is above 75 000 tonnes.

| (7) | To ensure stability in the fishing possibilities, it is appropriate to limit the variation in the TACs from one year to the next. |
| --- | --- |

(7)

To ensure stability in the fishing possibilities, it is appropriate to limit the variation in the TACs from one year to the next.

Amendment 2

Proposal for a regulation

Article 3 — paragraph 2 — point a

| (a) | maintaining the fishing mortality rate at 0,25 per year on appropriate age-groups
  when the spawning stock is above
  75 000 tonnes; |
| --- | --- |

(a)

maintaining the fishing mortality rate at 0,25 per year on appropriate age-groups
  when the spawning stock is above
  75 000 tonnes;

| (a) | maintaining the fishing mortality rate at 0,25 per year on appropriate age-groups
  for the following year in those years when ICES and STECF can provide estimates of a spawning stock size of
  75 000 tonnes
  or greater
  ; |
| --- | --- |

(a)

maintaining the fishing mortality rate at 0,25 per year on appropriate age-groups
  for the following year in those years when ICES and STECF can provide estimates of a spawning stock size of
  75 000 tonnes
  or greater
  ;

Amendment 3

Proposal for a regulation

Article 3 — paragraph 2 — point c

| (c) | providing for
  the closure of the fishery
  in the event that the spawning stock should fall below 50 000 tonnes. |
| --- | --- |

(c)

providing for
  the closure of the fishery
  in the event that the spawning stock should fall below 50 000 tonnes.

| (c) | providing for
  a strict recovery plan based on advice from ICES and STECF
  in the event that the spawning stock should fall below 50 000 tonnes. |
| --- | --- |

(c)

providing for
  a strict recovery plan based on advice from ICES and STECF
  in the event that the spawning stock should fall below 50 000 tonnes.

Amendment 4

Proposal for a regulation

Article 3 — paragraph 3

3.   The objective set out in paragraph 1 shall be attained within a maximum variation in TAC of 15 % per year when the spawning stock is above 75 000 tonnes

3.   The objective set out in paragraph 1 shall be attained within a maximum variation in TAC of 15 % per year
  in any given year
  when the spawning stock is above 75 000 tonnes
  and within a maximum variation in TAC of 20 % in any given year when the spawning stock is below 75 000 tonnes but above 50 000 tonnes.

Amendment 5

Proposal for a regulation

Article 4 — paragraph 2

2.   When, according to the opinion of the
  Scientific, Technical and Economic Committee for Fisheries (STEFC),
  the spawning biomass of the stock will exceed 75 000 tonnes in the year for which the TAC is to be fixed, the TAC shall be set at a level which, according to the advice of STEFC, will result in a fishing mortality rate of 0,25 per year. If appropriate that level shall be adjusted in accordance with Article 5.

2.   When, according to the opinion of
  STECF
  the spawning biomass of the stock will
  reach or
  exceed 75 000 tonnes in the year for which the TAC is to be fixed, the TAC shall be set at a level which, according to the advice of STECF, will result in a fishing mortality rate of 0,25 per year. If appropriate, that level shall be adjusted in accordance with Article 5.

Amendment 6

Proposal for a regulation

Article 4 — paragraph 3

3.   When, according to the opinion of STEFC, the spawning biomass of the stock will be less than 75 000 tonnes but greater than 50 000 tonnes in the year for which the TAC is to be fixed, the TAC shall be set at a level which, according to the advice of the STEFC, will result in a fishing mortality rate of 0,2 per year.

3.   When, according to the opinion of STECF, the spawning biomass of the stock will be less than 75 000 tonnes but greater than 50 000 tonnes in the year for which the TAC is to be fixed, the TAC shall be set at a level which, according to the advice of the STECF, will result in a fishing mortality rate of 0,2 per year.
  The TAC shall not deviate from the preceding year's TAC by more than 20 % in any given year. If appropriate, that level shall be adjusted in accordance with Article 5(2a) and Article 5(2b)
  .

Amendment 7

Proposal for a regulation

Article 4 — paragraph 4

4.   When, according to the opinion of STEFC, the spawning of biomass of the stock will be less than 50 000 tonnes in the year for which the TAC is to be fixed, the TAC shall be
  set to 0 tonnes.

4.   When, according to the opinion of STECF, the spawning of biomass of the stock will be less than 50 000 tonnes in the year for which the TAC is to be fixed, the TAC shall be
  subject to a strict recovery plan based on advice from ICES and STECF.

Amendment 8

Proposal for a regulation

Article 4 — paragraph 5a (new)

5a.
     
  In any year when ICES and STECF are unable to provide estimates of spawning stock size or fishing mortalities, the TAC should remain unchanged from the previous year. However, in the second and each subsequent year during which no scientific forecast is available, the TAC should be reduced by 10 % compared with the previous year.

Amendment 9

Proposal for a regulation

Article 5 — paragraph 2a (new)

2a.
     
  Where the application of the first sentence of Article 4(3) would result in a TAC level that exceeds the TAC for the preceding year by more than 20 %, the Council shall adopt a TAC level which is only 20 % greater than the TAC of that year.

Amendment 10

Proposal for a regulation

Article 5 — paragraph 2b (new)

2b.
     
  Where the application of the first sentence of Article 4(3) would result in a TAC level that is more than 20 % below the TAC of the preceding year, the Council shall adopt a TAC level which is only 20 % less than the TAC of that year.

Amendment 11

Proposal for a regulation

Article 6 — paragraph 4

4.   Paragraph 3 shall not apply to vessels which transmit their catch report on a daily basis to the Fisheries Monitoring centre of the flag Member State, provided for in Article 3(7) of Regulation (EEC) No 2847/93, for inclusion in its computerised database.

4.   Paragraph 3 shall not apply to vessels which transmit their catch report on a daily basis
  and which, in any event, do so prior to departing the area West of Scotland,
  to the Fisheries Monitoring centre of the flag Member State, provided for in Article 3(7) of Regulation (EEC) No 2847/93
  ,
  for inclusion in its computerised database.

Amendment 12

Proposal for a regulation

Article 8

Where the Commission, on the basis of advice from STEFC, finds that the fishing mortality rates and associated spawning stock biomass levels specified in Article 3(2) are not appropriate to achieving the objective specified in Article 3(1), the Council shall
  on the basis of a Commission proposal
  decide
  by qualified majority
  on a revision to those quantities.

Where the Commission, on the basis of advice from STECF, finds that the fishing mortality rates and associated spawning stock biomass levels specified in Article 3(2) are not appropriate to achieving the objective specified in Article 3(1), the Council shall,
  in accordance with the procedure laid down in Article 37 of the Treaty,
  decide on a revision to those quantities.

Amendment 13

Proposal for a regulation

Article 9 — paragraph 1

1.   The Commission shall seek advice each year from STECF and the Pelagic Regional Advisory Council on the achievement of the targets of the multi-annual plan. Where the advice indicates that the targets are not being met, the Council shall decide
  by a qualified majority on a proposal from the Commission
  on either or both additional and alternative measures to ensure that the targets are met.

1.   The Commission shall seek advice each year from STECF and the Pelagic Regional Advisory Council on the achievement of the targets of the multi-annual plan.
  Furthermore, the Commission shall consider a second and independent recruitment index for West of Scotland herring stocks.
  Where the advice indicates that the targets are not being met, the Council shall decide
  , in accordance with the procedure laid down in Article 37 of the Treaty,
  on either or both additional and alternative measures to ensure that the targets are met.

Amendment 14

Proposal for a regulation

Article 9 — paragraph 2

2.   The Commission shall review the performance and operation of the multi-annual plan at intervals of not less than four years from the date of adoption of this Regulation. The Commission shall seek the advice of STECF and of the Pelagic Regional Advisory Council concerning the review. If appropriate the Council shall decide
  by a qualified majority on a proposal from the Commission
  on appropriate adaptations to the multi-annual plan.

2.   The Commission shall review the performance and operation of the multi-annual plan at intervals of not less than four years from the date of adoption of this Regulation. The Commission shall seek the advice of STECF and of the Pelagic Regional Advisory Council concerning the review. If appropriate the Council shall decide,
  in accordance with the procedure laid down in Article 37 of the Treaty,
  on appropriate adaptations to the multi-annual plan.

Amendment 15

Proposal for a regulation

Article 10 — paragraph 1a (new)

For the purpose of Article 21(a)(i) of Regulation (EC) No 1198/2006, measures for the implementation of Article 3(2)(c) of this Regulation shall be deemed to be a recovery plan within the meaning of Article 5 of Regulation (EC) No 2371/2002.

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| 28.1.2010 | EN | Official Journal of the European Union | CE 21/21 |
| --- | --- | --- | --- |

28.1.2010

EN

Official Journal of the European Union

CE 21/21

---

Thursday 4 December 2008Maintenance obligations *

P6_TA(2008)0574

European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation on jurisdiction, applicable law, recognition and enforcement of decisions and cooperation in matters relating to maintenance obligations (14066/2008 — C6-0384/2008 — 2005/0259(CNS))

2010/C 21 E/08

(Consultation procedure — renewed consultation)

The European Parliament,

having regard to the text of the Council draft (14066/2008),

having regard to the Commission proposal to the Council (COM(2005)0649),

having regard to its position of 13 December 2007 (1),

having regard to Articles 61(c) and 67(2) of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0384/2008),

having regard to Rules 51 and 55(3) of its Rules of Procedure,

having regard to the report of the Committee on Civil Liberties, Justice and Home Affairs (A6-0456/2008),

| 1. | Approves the Council text; |
| --- | --- |

1.

Approves the Council text;

| 2. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
| --- | --- |

2.

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

| 3. | Asks the Council to consult Parliament again if it intends to amend the text submitted for consultation substantially; |
| --- | --- |

3.

Asks the Council to consult Parliament again if it intends to amend the text submitted for consultation substantially;

| 4. | Instructs its President to forward its position to the Council and the Commission. |
| --- | --- |

4.

Instructs its President to forward its position to the Council and the Commission.

---

(1)  Texts Adopted, P6_TA(2007)0620.

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| 28.1.2010 | EN | Official Journal of the European Union | CE 21/22 |
| --- | --- | --- | --- |

28.1.2010

EN

Official Journal of the European Union

CE 21/22

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Thursday 4 December 2008Measuring instruments and methods of metrological control (recast) ***I

P6_TA(2008)0575

European Parliament legislative resolution of 4 December 2008 on the proposal for a directive of the European Parliament and of the Council relating to common provisions for both measuring instruments and methods of metrological control (recast) (COM(2008)0357 — C6-0237/2008 — 2008/0123(COD))

2010/C 21 E/09

(Codecision procedure — recast)

The European Parliament,

having regard to the Commission proposal to the European Parliament and the Council (COM(2008)0357),

having regard to Article 251(2) and Article 95 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament (C6-0237/2008),

having regard to the Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts (1),

having regard to the undertakings given by the Council representative by letter of 3 December 2008 to adopt the proposal, in accordance with Article 251(2) of the EC Treaty and with the recommendations of the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission,

having regard to Rules 80a and 51 of its Rules of Procedure,

having regard to the report of the Committee on Legal Affairs (A6-0429/2008),

| A. | whereas, according to the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission, the proposal in question does not include any substantive amendments other than those identified as such in the proposal and whereas, as regards the codification of the unchanged provisions of the earlier acts together with those amendments, the proposal contains a straightforward codification of the existing texts, without any change in their substance, |
| --- | --- |

A.

whereas, according to the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission, the proposal in question does not include any substantive amendments other than those identified as such in the proposal and whereas, as regards the codification of the unchanged provisions of the earlier acts together with those amendments, the proposal contains a straightforward codification of the existing texts, without any change in their substance,

| 1. | Approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission; |
| --- | --- |

1.

Approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission;

| 2. | Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal substantially or replace it with another text; |
| --- | --- |

2.

Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal substantially or replace it with another text;

| 3. | Instructs its President to forward its position to the Council and the Commission. |
| --- | --- |

3.

Instructs its President to forward its position to the Council and the Commission.

---

(1)  OJ C 77, 28.3.2002, p. 1.

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| 28.1.2010 | EN | Official Journal of the European Union | CE 21/23 |
| --- | --- | --- | --- |

28.1.2010

EN

Official Journal of the European Union

CE 21/23

---

Thursday 4 December 2008Facility for rapid response to soaring food prices in developing countries ***I

P6_TA(2008)0576

European Parliament legislative resolution of 4 December 2008 on the proposal for a regulation of the European Parliament and of the Council establishing a facility for rapid response to soaring food prices in developing countries (COM(2008)0450 — C6-0280/2008 — 2008/0149(COD))

2010/C 21 E/10

(Codecision procedure: first reading)

The European Parliament,

having regard to the Commission proposal to the European Parliament and the Council (COM(2008)0450),

having regard to Article 251(2) and Article 179(1) of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament (C6-0280/2008),

having regard to Rule 51 of its Rules of Procedure,

having regard to the report of the Committee on Development and the opinions of the Committee on Budgets and the Committee on Agriculture and Rural Development (A6-0396/2008),

| 1. | Approves the Commission proposal as amended; |
| --- | --- |

1.

Approves the Commission proposal as amended;

| 2. | Approves the two joint statements of the Parliament, the Council and the Commission annexed hereto; |
| --- | --- |

2.

Approves the two joint statements of the Parliament, the Council and the Commission annexed hereto;

| 3. | Considers that the reference amount indicated in the legislative proposal is not compatible with the ceiling of heading 4 of the multi-annual financial framework without adjusting the ceiling in accordance with the provisions laid down in the Interinstitutional Agreement between the European Parliament, the Council and the Commission, of 17 May 2006, on budgetary discipline and sound financial management (1) (IIA); considers that the financing of this facility instrument should not jeopardise the financing of other priorities and current commitments of the European Union; |
| --- | --- |

3.

Considers that the reference amount indicated in the legislative proposal is not compatible with the ceiling of heading 4 of the multi-annual financial framework without adjusting the ceiling in accordance with the provisions laid down in the Interinstitutional Agreement between the European Parliament, the Council and the Commission, of 17 May 2006, on budgetary discipline and sound financial management (1) (IIA); considers that the financing of this facility instrument should not jeopardise the financing of other priorities and current commitments of the European Union;

| 4. | Stresses that the provisions of Point 14 of the IIA shall be applied in the event that the legislative authority decides in favour of the adoption of the legislative proposal; stresses that Parliament will enter into negotiations with the other arm of the budgetary authority with a view to reaching a timely agreement on the financing of this facility instrument; |
| --- | --- |

4.

Stresses that the provisions of Point 14 of the IIA shall be applied in the event that the legislative authority decides in favour of the adoption of the legislative proposal; stresses that Parliament will enter into negotiations with the other arm of the budgetary authority with a view to reaching a timely agreement on the financing of this facility instrument;

| 5. | Considers that, in the course of these negotiations, the two arms of the budgetary authority should examine all possibilities of financing, including the extension of the Emergency Aid Reserve; considers that this total financing must not exceed EUR 1 billion; |
| --- | --- |

5.

Considers that, in the course of these negotiations, the two arms of the budgetary authority should examine all possibilities of financing, including the extension of the Emergency Aid Reserve; considers that this total financing must not exceed EUR 1 billion;

| 6. | Instructs its President to forward its position to the Council and the Commission. |
| --- | --- |

6.

Instructs its President to forward its position to the Council and the Commission.

---

(1)  OJ C 139, 14.6.2006, p. 1.

---

Thursday 4 December 2008P6_TC1-COD(2008)0149

Position of the European Parliament adopted at first reading on 4 December 2008 with a view to the adoption of Regulation (EC) No .../2008 of the European Parliament and of the Council establishing a facility for rapid response to soaring food prices in developing countries

(As an agreement was reached between Parliament and Council, Parliament's position at first reading corresponds to the final legislative act, Regulation (EC) No 1337/2008.)

---

Thursday 4 December 2008ANNEX

Joint statement by the European Parliament, the Council and the Commission on Article 3(1)

The Parliament, the Council and the Commission agree that the submission by the Commission, as soon as possible and before 1 May 2009, of the overall plan which will provide information concerning the list of target countries and the allocation of financial resources between the different eligible entities, in accordance with the appropriate balance mentioned in Article 4(2) of the Regulation, is not a prerequisite for adoption of the initial measures implementing the financing facility as provided for in Article 1 of the Regulation. They also agree that the overall plan will provide for the possibility of adapting implementation to new circumstances, if necessary.

Joint statement by the European Parliament, the Council and the Commission on Article 13

The Parliament, the Council and the Commission declare that the decision-making procedure for the adoption of the implementing measures must be as simple and as fast as possible, for the period up to 30 April 2009.

The Council accepts that the period for despatching the documents to be submitted for the Committee's opinion should be limited to ten working days.

The Parliament accepts that the period allowed for exercising its right of scrutiny of the measures submitted to the Committee will end five working days after the date of receipt by the Register of Comitology of the Committee's opinion on the draft measures.

The Council and the Commission accept that the Parliament's response will take the form of a letter from the Chairman of the Committee on Development to the Member of the Commission responsible, and shall be brought to the attention of all Members of Parliament.

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| 28.1.2010 | EN | Official Journal of the European Union | CE 21/24 |
| --- | --- | --- | --- |

28.1.2010

EN

Official Journal of the European Union

CE 21/24

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Thursday 4 December 2008Combating tax evasion: common system of VAT *

P6_TA(2008)0577

European Parliament legislative resolution of 4 December 2008 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions (COM(2008)0147 — C6-0154/2008 — 2008/0058(CNS))

2010/C 21 E/11

(Consultation procedure)

The European Parliament,

having regard to the Commission proposal to the Council (COM(2008)0147),

having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0154/2008),

having regard to Rule 51 of its Rules of Procedure,

having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs (A6-0448/2008),

| 1. | Approves the Commission proposal as amended; |
| --- | --- |

1.

Approves the Commission proposal as amended;

| 2. | Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty; |
| --- | --- |

2.

Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
| --- | --- |

3.

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

| 4. | Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially; |
| --- | --- |

4.

Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;

| 5. | Instructs its President to forward its position to the Council and the Commission. |
| --- | --- |

5.

Instructs its President to forward its position to the Council and the Commission.

| TEXT PROPOSED BY THE COMMISSION | AMENDMENTS |
| --- | --- |
| Amendment 1 |
| Proposal for a directive — amending act


  Recital 1 |
| (1) | The evasion of value added tax (VAT) has a significant impact on the Member States’ tax revenue and distorts economic activity in the single market by creating unjustified flows of goods and by placing goods on the market at abnormally low prices. |

TEXT PROPOSED BY THE COMMISSION

AMENDMENTS

Amendment 1

Proposal for a directive — amending act

Recital 1

(1)

The evasion of value added tax (VAT) has a significant impact on the Member States’ tax revenue and distorts economic activity in the single market by creating unjustified flows of goods and by placing goods on the market at abnormally low prices.

| (1) | The evasion of value added tax (VAT) has a significant impact on the Member States’ tax revenue and distorts economic activity in the single market by creating unjustified flows of goods and by placing goods on the market at abnormally low prices.
  Furthermore, VAT evasion affects not only the financing of Member States’ budgets but also the overall balance of the European Union's own resources in so far as reductions in VAT own resources have to be compensated for by an increase in the gross national income own resources. |
| --- | --- |

(1)

The evasion of value added tax (VAT) has a significant impact on the Member States’ tax revenue and distorts economic activity in the single market by creating unjustified flows of goods and by placing goods on the market at abnormally low prices.
  Furthermore, VAT evasion affects not only the financing of Member States’ budgets but also the overall balance of the European Union's own resources in so far as reductions in VAT own resources have to be compensated for by an increase in the gross national income own resources.

Amendment 2

Proposal for a directive — amending act

Recital 4a (new)

| (4a) | In order to improve and increase the efficiency of the application of Directive 2006/112/EC, the Commission should encourage the tax administrations in the Member States to develop their administrative capacity in order to be able to receive statements by electronic means for as many categories of taxable persons as possible. |
| --- | --- |

(4a)

Amendment 3

Proposal for a directive — amending act

Recital 6

| (6) | In view of changes in the business environment and tools, businesses
  should
  be guaranteed the possibility of meeting their obligations with regard to declarations by simple electronic procedures in order to reduce the administrative burden to a minimum. |
| --- | --- |

(6)

In view of changes in the business environment and tools, businesses
  should
  be guaranteed the possibility of meeting their obligations with regard to declarations by simple electronic procedures in order to reduce the administrative burden to a minimum.

| (6) | This Directive is in no way intended to affect actions carried out at Community level with a view to achieving a 25 % reduction in the administrative burden on companies by 2012. In particular,
  in view of
  the resulting
  changes in the business environment and tools,
  it is desirable that
  businesses be guaranteed the possibility of meeting their obligations with regard to declarations by simple electronic procedures in order to reduce the administrative burden to a minimum. |
| --- | --- |

(6)

This Directive is in no way intended to affect actions carried out at Community level with a view to achieving a 25 % reduction in the administrative burden on companies by 2012. In particular,
  in view of
  the resulting
  changes in the business environment and tools,
  it is desirable that
  businesses be guaranteed the possibility of meeting their obligations with regard to declarations by simple electronic procedures in order to reduce the administrative burden to a minimum.

Amendment 4

Proposal for a directive — amending act

Recital 6a (new)

| (6a) | In order better to appreciate the impact of the new formal obligations, in particular as regards the extension of the information obligation to the supply of services, the Commission should draw up an evaluation report on the impact of those obligations, in particular on the administrative costs for individuals affected and for administrations, and of the effectiveness of those formal obligations in combating tax evasion. The Commission should submit a legislative proposal modifying the content of the formal obligations, if appropriate. |
| --- | --- |

(6a)

Amendment 5

Proposal for a directive — amending act

Recital 7a (new)

| (7a) | The Commission should examine the possibility of setting up a database at European Union level that would contain the identification data of physical persons who have established, administered or managed companies involved in fraudulent intra-Community transactions in relation to VAT. Before a new company is registered, the relevant national body should ask the national tax administration for an EU tax record issued by it after consulting the respective database, to which it should be connected. |
| --- | --- |

(7a)

Amendment 6

Proposal for a directive — amending act

Article 1 — point 7

Directive 2006/112/EC

Article 263 — paragraph 2 — subparagraph 2

Member States may, however, authorise recapitulative statements to be submitted by other means for certain categories of taxable person.

Member States may, however, authorise recapitulative statements to be submitted by other means for certain categories of taxable person
  until ... (1).

Amendment 7

Proposal for a directive — amending act

Article 1a (new)

Article 1a

Commission report

By ... (2), the Commission shall draw up a report evaluating the impact of this Directive. That report shall focus, in particular, on the administrative costs arising from the new formal obligations for individuals affected and on the degree of effectiveness of those formal obligations in combating tax evasion. The Commission shall submit a legislative proposal modifying the content of the formal obligations, if appropriate
  .

---

(1)  
  31 December of the year in which Directive .../.../EC (the amending act) enters into force.

(2)  
  Two years after the date of entry into force of this Directive.

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| 28.1.2010 | EN | Official Journal of the European Union | CE 21/27 |
| --- | --- | --- | --- |

28.1.2010

EN

Official Journal of the European Union

CE 21/27

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Thursday 4 December 2008Combating tax evasion *

P6_TA(2008)0578

European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions (COM(2008)0147 — C6-0155/2008 — 2008/0059(CNS))

2010/C 21 E/12

(Consultation procedure)

The European Parliament,

having regard to the Commission proposal to the Council (COM(2008)0147),

having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0155/2008),

having regard to Rule 51 of its Rules of Procedure,

having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs (A6-0449/2008),

| 1. | Approves the Commission proposal as amended; |
| --- | --- |

1.

Approves the Commission proposal as amended;

| 2. | Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty; |
| --- | --- |

2.

Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
| --- | --- |

3.

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

| 4. | Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially; |
| --- | --- |

4.

Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;

| 5. | Instructs its President to forward its position to the Council and the Commission. |
| --- | --- |

5.

Instructs its President to forward its position to the Council and the Commission.

| TEXT PROPOSED BY THE COMMISSION | AMENDMENTS |
| --- | --- |
| Amendment 1 |
| Proposal for a regulation — amending act


  Article 1 — point –1 (new)


  Regulation (EC) No 1798/2003


  Recital 17 |
| | (–1) | Recital 17 is replaced by the following:


  The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (1). The European Parliament should be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC (2) |

TEXT PROPOSED BY THE COMMISSION

AMENDMENTS

Amendment 1

Proposal for a regulation — amending act

Article 1 — point –1 (new)

Regulation (EC) No 1798/2003

Recital 17

(–1)

The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (1). The European Parliament should be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC (2)

Amendment 2

Proposal for a regulation — amending act

Article 1 — point –1a (new)

Regulation (EC) No 1798/2003

Article 6

| (–1a) | In Article 6, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’. |
| --- | --- |

(–1a)

Amendment 3

Proposal for a regulation — amending act

Article 1 — point –1b (new)

Regulation (EC) No 1798/2003

Article 18 — paragraph 1

| (–1b) | In Article 18, first paragraph, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’. |
| --- | --- |

(–1b)

Amendment 4

Proposal for a regulation — amending act

Article 1 — point 3a (new)

Regulation (EC) No 1798/2003

Article 25 — paragraph 3

| (3a) | In Article 25(3), the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  . |
| --- | --- |

(3a)

In Article 25(3), the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  .

Amendment 5

Proposal for a regulation — amending act

Article 1 — point 3b (new)

Regulation (EC) No 1798/2003

Article 27 — paragraph 4 — subparagraph 2

| (3b) | In Article 27(4), second subparagraph, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  . |
| --- | --- |

(3b)

In Article 27(4), second subparagraph, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  .

Amendment 6

Proposal for a regulation — amending act

Article 1 — point 3c (new)

Regulation (EC) No 1798/2003

Article 29 — paragraphs 1 and 2

| (3c) | In Article 29(1) and (2), the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  . |
| --- | --- |

(3c)

In Article 29(1) and (2), the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  .

Amendment 7

Proposal for a regulation — amending act

Article 1 — point 3d (new)

Regulation (EC) No 1798/2003

Article 30 — paragraphs 1 and 2

| (3d) | In Article 30, first and second paragraphs, the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  . |
| --- | --- |

(3d)

In Article 30, first and second paragraphs, the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  .

Amendment 8

Proposal for a regulation — amending act

Article 1 — point 3e (new)

Regulation (EC) No 1798/2003

Article 35

| (3e) | Article 35 is amended as follows:









  (a) | paragraph 1 is replaced by the following:



  1.   The Member States and the Commission shall periodically evaluate the application of this Regulation. The Commission shall pool information relating to the Member States’ actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour.; |
| --- | --- | --- |

(3e)

(a)

paragraph 1 is replaced by the following:

1.   The Member States and the Commission shall periodically evaluate the application of this Regulation. The Commission shall pool information relating to the Member States’ actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour.;

| (b) | the following paragraph is inserted after paragraph 1:




  1a.
     
  The Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others. National tax authorities’ measures shall be inspired by the need to remedy fraud and facilitate law-abiding behaviour by honest taxpayers.; |
| --- | --- |

(b)

the following paragraph is inserted after paragraph 1:

1a.
     
  The Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others. National tax authorities’ measures shall be inspired by the need to remedy fraud and facilitate law-abiding behaviour by honest taxpayers.;

| (c) | paragraph 3 is replaced by the following:



  3.   A list of statistical data needed for evaluation of the application of this Regulation shall be determined in accordance with the regulatory procedure referred to in Article 44(2). On the basis of the data thus compiled, the Commission shall draw up a set of indicators with a view to ascertaining to what extent each Member State will cooperate with the Commission and the other Member States in providing them with the available information and offering them the necessary assistance for remedying fraud. Those reports shall be made available to the public. |
| --- | --- |

(c)

paragraph 3 is replaced by the following:

3.   A list of statistical data needed for evaluation of the application of this Regulation shall be determined in accordance with the regulatory procedure referred to in Article 44(2). On the basis of the data thus compiled, the Commission shall draw up a set of indicators with a view to ascertaining to what extent each Member State will cooperate with the Commission and the other Member States in providing them with the available information and offering them the necessary assistance for remedying fraud. Those reports shall be made available to the public.

Amendment 9

Proposal for a regulation — amending act

Article 1 — point 3f (new)

Regulation (EC) No 1798/2003

Article 37

| (3f) | In Article 37, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’. |
| --- | --- |

(3f)

Amendment 10

Proposal for a regulation — amending act

Article 1 — point 3g (new)

Regulation (EC) No 1798/2003

Article 44 — paragraph 4 (new)

| (3g) | In Article 44, the following paragraph is added:



  4.
     
  The European Parliament shall be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC. |
| --- | --- |

(3g)

4.
     
  The European Parliament shall be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC.

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(1)  
  OJ L 184, 17.7.1999, p. 23.

(2)  

  OJ C 143, 10.6.2008, p. 1.

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