# Official Journal L 122/2006

| | ISSN 1725-2555 |
| --- | --- |
| Official Journal
  of the European Union | L 122 |
| | |
| English edition | Legislation | Volume 499 May 2006 |

ISSN 1725-2555

Official Journal

of the European Union

L 122

English edition

Legislation

Volume 499 May 2006

---

| Contents | | I   Acts whose publication is obligatory | page |
| --- | --- | --- | --- |
| | * | Council Regulation (EC) No 700/2006 of 25 April 2006 repealing Regulation (EC) No 3690/93 establishing a Community system laying down rules for the minimum information to be contained in fishing licences | 1 |
| | * | Council Regulation (EC) No 701/2006 of 25 April 2006 laying down detailed rules for the implementation of Regulation (EC) No 2494/95 as regards the temporal coverage of price collection in the harmonised index of consumer prices (
  1
  ) | 3 |
| | | Commission Regulation (EC) No 702/2006 of 8 May 2006 establishing the standard import values for determining the entry price of certain fruit and vegetables | 5 |
| | * | Commission Regulation (EC) No 703/2006 of 8 May 2006 amending Regulation (EC) No 1845/2005 as regards the quantity covered by the standing invitation to tender for the resale on the Community market of maize held by the Czech intervention agency | 7 |
| | * | Commission Regulation (EC) No 704/2006 of 8 May 2006 opening and providing for the administration of a tariff quota for frozen meat of bovine animals covered by CN code 0202 and products covered by CN code 02062991 (1 July 2006 to 30 June 2007) | 8 |
| | * | Commission Regulation (EC) No 705/2006 of 8 May 2006 amending Regulation (EC) No 22/2006 opening a standing invitation to tender for the resale on the Community market of sugar held by the intervention agencies of Belgium, Czech Republic, Spain, France, Ireland, Italy, Hungary, Poland, Slovakia and Sweden | 13 |
| | * | Commission Regulation (EC) No 706/2006 of 8 May 2006 amending Regulation (EC) No 1702/2003 as regards the period during which Member States may issue approvals of a limited duration (
  1
  ) | 16 |
| | * | Commission Regulation (EC) No 707/2006 of 8 May 2006 amending Regulation (EC) No 2042/2003 as regards approvals of a limited duration and Annexes I and III (
  1
  ) | 17 |
| | * | Commission Regulation (EC) No 708/2006 of 8 May 2006 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 21 and International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7 (
  1
  ) | 19 |
| | | Commission Regulation (EC) No 709/2006 of 8 May 2006 amending the import duties in the cereals sector applicable from 9 May 2006 | 24 |
| | | Commission Regulation (EC) No 710/2006 of 8 May 2006 on the issue of system B export licences in the fruit and vegetables sector (tomatoes) | 27 |

Contents

I   Acts whose publication is obligatory

page

*

Council Regulation (EC) No 700/2006 of 25 April 2006 repealing Regulation (EC) No 3690/93 establishing a Community system laying down rules for the minimum information to be contained in fishing licences

1

*

Council Regulation (EC) No 701/2006 of 25 April 2006 laying down detailed rules for the implementation of Regulation (EC) No 2494/95 as regards the temporal coverage of price collection in the harmonised index of consumer prices (
  1
  )

1

3

Commission Regulation (EC) No 702/2006 of 8 May 2006 establishing the standard import values for determining the entry price of certain fruit and vegetables

5

*

Commission Regulation (EC) No 703/2006 of 8 May 2006 amending Regulation (EC) No 1845/2005 as regards the quantity covered by the standing invitation to tender for the resale on the Community market of maize held by the Czech intervention agency

7

*

Commission Regulation (EC) No 704/2006 of 8 May 2006 opening and providing for the administration of a tariff quota for frozen meat of bovine animals covered by CN code 0202 and products covered by CN code 02062991 (1 July 2006 to 30 June 2007)

8

*

Commission Regulation (EC) No 705/2006 of 8 May 2006 amending Regulation (EC) No 22/2006 opening a standing invitation to tender for the resale on the Community market of sugar held by the intervention agencies of Belgium, Czech Republic, Spain, France, Ireland, Italy, Hungary, Poland, Slovakia and Sweden

13

*

Commission Regulation (EC) No 706/2006 of 8 May 2006 amending Regulation (EC) No 1702/2003 as regards the period during which Member States may issue approvals of a limited duration (
  1
  )

1

16

*

Commission Regulation (EC) No 707/2006 of 8 May 2006 amending Regulation (EC) No 2042/2003 as regards approvals of a limited duration and Annexes I and III (
  1
  )

1

17

*

Commission Regulation (EC) No 708/2006 of 8 May 2006 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 21 and International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7 (
  1
  )

1

19

Commission Regulation (EC) No 709/2006 of 8 May 2006 amending the import duties in the cereals sector applicable from 9 May 2006

24

Commission Regulation (EC) No 710/2006 of 8 May 2006 on the issue of system B export licences in the fruit and vegetables sector (tomatoes)

27

| | | II   Acts whose publication is not obligatory |
| --- | --- | --- |
| | | Council |
| | * | Council Decision of 25 April 2006 appointing two Czech members and two Czech alternate members to the Committee of the Regions | 28 |

II   Acts whose publication is not obligatory

Council

*

Council Decision of 25 April 2006 appointing two Czech members and two Czech alternate members to the Committee of the Regions

28

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

---

(1)   Text with EEA relevance

1

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

EN

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

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

---

I Acts whose publication is obligatory

| 9.5.2006 | EN | Official Journal of the European Union | L 122/1 |
| --- | --- | --- | --- |

9.5.2006

EN

Official Journal of the European Union

L 122/1

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COUNCIL REGULATION (EC) No 700/2006

of 25 April 2006

repealing Regulation (EC) No 3690/93 establishing a Community system laying down rules for the minimum information to be contained in fishing licences

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 37 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament (1),

Whereas:

| (1) | Regulation (EC) No 3690/93 (2) is based on Council Regulation (EEC) No 3760/92 of 20 December 1992 establishing a Community system for fisheries and aquaculture (3) which has been replaced by Council Regulation (EC) No 2371/2002 of 20 December 2002 on the conservation and sustainable exploitation of fisheries resources under the common fisheries policy (4). The references and provisions contained in Regulation (EC) No 3690/93 are no longer compatible with this new Regulation which establishes new rules on the management of fishing capacity as expressed in fishing licences. |
| --- | --- |

(1)

Regulation (EC) No 3690/93 (2) is based on Council Regulation (EEC) No 3760/92 of 20 December 1992 establishing a Community system for fisheries and aquaculture (3) which has been replaced by Council Regulation (EC) No 2371/2002 of 20 December 2002 on the conservation and sustainable exploitation of fisheries resources under the common fisheries policy (4). The references and provisions contained in Regulation (EC) No 3690/93 are no longer compatible with this new Regulation which establishes new rules on the management of fishing capacity as expressed in fishing licences.

| (2) | Articles 22(3) and 13(3) of Regulation (EC) No 2371/2002 empower the Commission to lay down implementing rules for the management of fishing licences and fishing capacities. |
| --- | --- |

(2)

Articles 22(3) and 13(3) of Regulation (EC) No 2371/2002 empower the Commission to lay down implementing rules for the management of fishing licences and fishing capacities.

| (3) | On 3 August 2005 the Commission adopted Regulation (EC) No 1281/2005 on the management of fishing licences and the minimal information to be contained therein (5), which is to apply from the date of repeal of Regulation (EC) No 3690/93. |
| --- | --- |

(3)

On 3 August 2005 the Commission adopted Regulation (EC) No 1281/2005 on the management of fishing licences and the minimal information to be contained therein (5), which is to apply from the date of repeal of Regulation (EC) No 3690/93.

| (4) | Regulation (EC) No 3690/93 should therefore be repealed, |
| --- | --- |

(4)

Regulation (EC) No 3690/93 should therefore be repealed,

HAS ADOPTED THIS REGULATION:

Article 1

1.   Regulation (EC) No 3690/93 is hereby repealed.

2.   References to the repealed Regulation shall be construed as references to Regulation (EC) No 1281/2005 and shall be read in accordance with the correlation table set out in the Annex to this Regulation.

Article 2

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

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

Done at Luxembourg, 25 April 2006.

For the Council

The President

J. PRÖLL

---

(1)  Not yet published in the Official Journal.

1

(2)  
  OJ L 341, 31.12.1993, p. 93.

2

(3)  
  OJ L 389, 31.12.1992, p. 1. Regulation as last amended by Regulation (EC) No 1181/93 (OJ L 164, 9.6.1998, p. 1).

3

(4)  
  OJ L 358, 31.12.2002, p. 59.

4

(5)  
  OJ L 203, 4.8.2005, p. 3.

5

---

ANNEX

Correlation table

| Regulation (EC) No 3690/93 | Regulation (EC) No 1281/2005 |
| --- | --- |
| Article 1 | Articles 1 and 3 |
| Article 2 | Article 5 |
| Article 3 | Article 4 |
| Article 4 | Article 5 |
| Article 5 | Article 6 |
| Article 6 | — |
| Article 7 | — |
| Article 8 | — |
| Article 9 | — |
| Article 10 | Articles 8 and 9 |

Regulation (EC) No 3690/93

Regulation (EC) No 1281/2005

Article 1

Articles 1 and 3

Article 2

Article 5

Article 3

Article 4

Article 4

Article 5

Article 5

Article 6

Article 6

—

Article 7

—

Article 8

—

Article 9

—

Article 10

Articles 8 and 9

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| 9.5.2006 | EN | Official Journal of the European Union | L 122/3 |
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9.5.2006

EN

Official Journal of the European Union

L 122/3

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COUNCIL REGULATION (EC) No 701/2006

of 25 April 2006

laying down detailed rules for the implementation of Regulation (EC) No 2494/95 as regards the temporal coverage of price collection in the harmonised index of consumer prices

(Text with EEA relevance)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 2494/95 of 23 October 1995 concerning harmonised indices of consumer prices (1), and in particular the third subparagraph of Article 4 and Article 5(3) thereof,

Having regard to the opinion of the European Central Bank (2), as required under Article 5(3) of Regulation (EC) No 2494/95,

Whereas:

| (1) | Harmonised indices of consumer prices (HICPs) are harmonised inflation figures required by the Commission and the European Central Bank for the performance of their functions under Article 121 of the Treaty. HICPs are designed to facilitate international comparisons of consumer price inflation. They serve as important indicators for the management of monetary policy. |
| --- | --- |

(1)

Harmonised indices of consumer prices (HICPs) are harmonised inflation figures required by the Commission and the European Central Bank for the performance of their functions under Article 121 of the Treaty. HICPs are designed to facilitate international comparisons of consumer price inflation. They serve as important indicators for the management of monetary policy.

| (2) | Pursuant to Article 5(1)(b) of Regulation (EC) No 2494/95, each Member State is required, as part of the implementation of that Regulation, to produce an HICP starting with the index for January 1997. |
| --- | --- |

(2)

Pursuant to Article 5(1)(b) of Regulation (EC) No 2494/95, each Member State is required, as part of the implementation of that Regulation, to produce an HICP starting with the index for January 1997.

| (3) | Article 3 of Regulation (EC) No 2494/95 requires that the HICP should be based on the prices of goods and services available for purchase in the economic territory of the Member State for the purposes of directly satisfying consumer needs. |
| --- | --- |

(3)

Article 3 of Regulation (EC) No 2494/95 requires that the HICP should be based on the prices of goods and services available for purchase in the economic territory of the Member State for the purposes of directly satisfying consumer needs.

| (4) | Commission Regulation (EC) No 1749/96 of 9 September 1996 on initial implementing measures for Council Regulation (EC) No 2494/95 concerning harmonised indices of consumer prices (3) defined the coverage of the HICP as those goods and services which are included in household final monetary consumption expenditure which is incurred, inter alia, on the economic territory of the Member State in one or both of the time periods being compared. |
| --- | --- |

(4)

Commission Regulation (EC) No 1749/96 of 9 September 1996 on initial implementing measures for Council Regulation (EC) No 2494/95 concerning harmonised indices of consumer prices (3) defined the coverage of the HICP as those goods and services which are included in household final monetary consumption expenditure which is incurred, inter alia, on the economic territory of the Member State in one or both of the time periods being compared.

| (5) | Article 8 of Regulation (EC) No 1749/96 requires the HICP to be constructed from target samples which have sufficient prices within each elementary aggregate to take account of the variation of price movements in the population. |
| --- | --- |

(5)

Article 8 of Regulation (EC) No 1749/96 requires the HICP to be constructed from target samples which have sufficient prices within each elementary aggregate to take account of the variation of price movements in the population.

| (6) | Differences in price collection periods may lead to significant differences in the estimated price change for the time periods being compared. |
| --- | --- |

(6)

Differences in price collection periods may lead to significant differences in the estimated price change for the time periods being compared.

| (7) | A harmonised approach with respect to the temporal coverage of the HICPs is necessary in order to ensure that the resulting HICPs meet the requirements as to comparability, reliability, and relevance according to the third subparagraph of Article 4 and pursuant to Article 5(3) of Regulation (EC) No 2494/95. |
| --- | --- |

(7)

A harmonised approach with respect to the temporal coverage of the HICPs is necessary in order to ensure that the resulting HICPs meet the requirements as to comparability, reliability, and relevance according to the third subparagraph of Article 4 and pursuant to Article 5(3) of Regulation (EC) No 2494/95.

| (8) | The compilation of the Monetary Union index of consumer prices (MUICP) and the European index of consumer prices (EICP) requires a harmonised concept for the temporal coverage of the HICPs. This should not, however, preclude the release of provisional HICPs or HICP flash estimates of the average price change based on a part of the price information observed in the month to which the current index refers. |
| --- | --- |

(8)

The compilation of the Monetary Union index of consumer prices (MUICP) and the European index of consumer prices (EICP) requires a harmonised concept for the temporal coverage of the HICPs. This should not, however, preclude the release of provisional HICPs or HICP flash estimates of the average price change based on a part of the price information observed in the month to which the current index refers.

| (9) | Commission Regulation (EC) No 1921/2001 of 28 September 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 2494/95 as regards minimum standards for revisions of the harmonised index of consumer prices and amending Regulation (EC) No 2602/2000 (4) stipulates that changes in the system of harmonised rules should not require revisions, but that, where necessary, estimates of the impact on the annual rates of change of the HICP should be made. |
| --- | --- |

(9)

Commission Regulation (EC) No 1921/2001 of 28 September 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 2494/95 as regards minimum standards for revisions of the harmonised index of consumer prices and amending Regulation (EC) No 2602/2000 (4) stipulates that changes in the system of harmonised rules should not require revisions, but that, where necessary, estimates of the impact on the annual rates of change of the HICP should be made.

| (10) | The Statistical Programme Committee has been consulted in accordance with Article 3 of Council Decision 89/382/EEC, Euratom of 19 June 1989 establishing a Committee on the Statistical Programmes of the European Communities (5), |
| --- | --- |

(10)

The Statistical Programme Committee has been consulted in accordance with Article 3 of Council Decision 89/382/EEC, Euratom of 19 June 1989 establishing a Committee on the Statistical Programmes of the European Communities (5),

HAS ADOPTED THIS REGULATION:

Article 1

Aim

The aim of this Regulation is to establish minimum standards for price collection periods in order to improve the comparability, reliability and relevance of HICPs.

Article 2

Representation

The HICP is a sample statistic which shall represent the average change in prices between the calendar month of the current index and the period to which it is compared.

Article 3

Minimum standards for price collection

1.   Price collection shall take place across at least a one working week period at, or near, the middle of the calendar month to which the index pertains.

2.   Where products are known to typically show sharp and irregular price changes within the same month, price collection shall take place over a period of more than one working week.

This rule shall apply in particular to the following products:

| (a) | energy products; and |
| --- | --- |

(a)

energy products; and

| (b) | fresh food, such as fruit and vegetables. |
| --- | --- |

(b)

fresh food, such as fruit and vegetables.

Article 4

Implementation

The provisions of this Regulation shall be implemented in December 2007 at the latest and take effect with the index for January 2008.

Article 5

Entry into force

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

Official Journal of the European Union

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

Done at Luxembourg, 25 April 2006.

For the Council

The President

J. PRÖLL

---

(1)  
  OJ L 257, 27.10.1995, p. 1. Regulation as amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).

1

(2)  Opinion of 27 February 2006 (not yet published in the Official Journal).

2

(3)  
  OJ L 229, 10.9.1996, p. 3. Regulation as last amended by Regulation (EC) No 1708/2005 (OJ L 274, 20.10.2005, p. 9).

3

(4)  
  OJ L 261, 29.9.2001, p. 49.

4

(5)  
  OJ L 181, 28.6.1989, p. 47.

5

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| 9.5.2006 | EN | Official Journal of the European Union | L 122/5 |
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9.5.2006

EN

Official Journal of the European Union

L 122/5

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COMMISSION REGULATION (EC) No 702/2006

of 8 May 2006

establishing the standard import values for determining the entry price of certain fruit and vegetables

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Commission Regulation (EC) No 3223/94 of 21 December 1994 on detailed rules for the application of the import arrangements for fruit and vegetables (1), and in particular Article 4(1) thereof,

Whereas:

| (1) | Regulation (EC) No 3223/94 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in the Annex thereto. |
| --- | --- |

(1)

Regulation (EC) No 3223/94 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in the Annex thereto.

| (2) | In compliance with the above criteria, the standard import values must be fixed at the levels set out in the Annex to this Regulation, |
| --- | --- |

(2)

In compliance with the above criteria, the standard import values must be fixed at the levels set out in the Annex to this Regulation,

HAS ADOPTED THIS REGULATION:

Article 1

The standard import values referred to in Article 4 of Regulation (EC) No 3223/94 shall be fixed as indicated in the Annex hereto.

Article 2

This Regulation shall enter into force on 9 May 2006.

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

Done at Brussels, 8 May 2006.

For the Commission

J. L. DEMARTY

Director-General for Agriculture and Rural Development

---

(1)  
  OJ L 337, 24.12.1994, p. 66. Regulation as last amended by Regulation (EC) No 386/2005 (OJ L 62, 9.3.2005, p. 3).

1

---

ANNEX

to Commission Regulation of 8 May 2006 establishing the standard import values for determining the entry price of certain fruit and vegetables

| (EUR/100 kg) |
| --- |
| CN code | Third country code (1) | Standard import value |
| 0702 00 00 | 052 | 97,3 |
| 204 | 125,9 |
| 212 | 127,8 |
| 999 | 117,0 |
| 0707 00 05 | 052 | 114,3 |
| 628 | 155,5 |
| 999 | 134,9 |
| 0709 90 70 | 052 | 116,5 |
| 204 | 25,1 |
| 999 | 70,8 |
| 0805 10 20 | 052 | 46,6 |
| 204 | 39,6 |
| 212 | 60,2 |
| 220 | 41,5 |
| 400 | 40,9 |
| 448 | 49,4 |
| 624 | 56,8 |
| 999 | 47,9 |
| 0805 50 10 | 052 | 42,3 |
| 388 | 50,9 |
| 508 | 39,2 |
| 528 | 37,6 |
| 624 | 62,6 |
| 999 | 46,5 |
| 0808 10 80 | 388 | 85,1 |
| 400 | 129,5 |
| 404 | 101,8 |
| 508 | 79,6 |
| 512 | 78,5 |
| 524 | 87,6 |
| 528 | 80,9 |
| 720 | 90,0 |
| 804 | 107,6 |
| 999 | 93,4 |

(EUR/100 kg)

CN code

Third country code (1)

Standard import value

0702 00 00

052

97,3

204

125,9

212

127,8

999

117,0

0707 00 05

052

114,3

628

155,5

999

134,9

0709 90 70

052

116,5

204

25,1

999

70,8

0805 10 20

052

46,6

204

39,6

212

60,2

220

41,5

400

40,9

448

49,4

624

56,8

999

47,9

0805 50 10

052

42,3

388

50,9

508

39,2

528

37,6

624

62,6

999

46,5

0808 10 80

388

85,1

400

129,5

404

101,8

508

79,6

512

78,5

524

87,6

528

80,9

720

90,0

804

107,6

999

93,4

---

(1)  Country nomenclature as fixed by Commission Regulation (EC) No 750/2005 (OJ L 126, 19.5.2005, p. 12). Code ‘
  999
  ’ stands for ‘of other origin’.

---

| 9.5.2006 | EN | Official Journal of the European Union | L 122/7 |
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9.5.2006

EN

Official Journal of the European Union

L 122/7

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COMMISSION REGULATION (EC) No 703/2006

of 8 May 2006

amending Regulation (EC) No 1845/2005 as regards the quantity covered by the standing invitation to tender for the resale on the Community market of maize held by the Czech intervention agency

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals (1), and in particular Article 6 thereof,

Whereas:

| (1) | Commission Regulation (EC) No 1845/2005 (2) opened a standing invitation to tender for the resale on the Community market of 31 185 tonnes of maize held by the Czech intervention agency. |
| --- | --- |

(1)

Commission Regulation (EC) No 1845/2005 (2) opened a standing invitation to tender for the resale on the Community market of 31 185 tonnes of maize held by the Czech intervention agency.

| (2) | Given the current market situation, the quantities of maize put up for sale by the Czech intervention agency on the internal market should be increased, taking the permanent invitation to tender to 131 185 tonnes. |
| --- | --- |

(2)

Given the current market situation, the quantities of maize put up for sale by the Czech intervention agency on the internal market should be increased, taking the permanent invitation to tender to 131 185 tonnes.

| (3) | Regulation (EC) No 1845/2005 should therefore be amended accordingly. |
| --- | --- |

(3)

Regulation (EC) No 1845/2005 should therefore be amended accordingly.

| (4) | The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals, |
| --- | --- |

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EC) No 1845/2005 is hereby amended as follows:

In Article 1, ‘
  31 185 tonnes’ is replaced by ‘
  131 185 tonnes’.

Article 2

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

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

Done at Brussels, 8 May 2006.

For the Commission

Mariann FISCHER BOEL

Member of the Commission

---

(1)  
  OJ L 270, 21.10.2003, p. 78. Regulation as amended by Commission Regulation (EC) No 1154/2005 (OJ L 187, 19.7.2005, p. 11).

1

(2)  
  OJ L 296, 12.11.2005, p. 3.

2

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| 9.5.2006 | EN | Official Journal of the European Union | L 122/8 |
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9.5.2006

EN

Official Journal of the European Union

L 122/8

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COMMISSION REGULATION (EC) No 704/2006

of 8 May 2006

opening and providing for the administration of a tariff quota for frozen meat of bovine animals covered by CN code 0202 and products covered by CN code 0206 29 91 (1 July 2006 to 30 June 2007)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1254/1999 of 17 May 1999 on the common organisation of the market in beef and veal (1), and in particular Article 32(1) thereof,

Whereas:

| (1) | The WTO schedule CXL requires the Community to open an annual import quota of 53 000 tonnes of frozen beef covered by CN code 0202 and products covered by CN code 0206 29 91 (order number 09.4003). Implementing rules should be laid down for the quota year 2006/2007 starting on 1 July 2006. |
| --- | --- |

(1)

The WTO schedule CXL requires the Community to open an annual import quota of 53 000 tonnes of frozen beef covered by CN code 0202 and products covered by CN code 0206 29 91 (order number 09.4003). Implementing rules should be laid down for the quota year 2006/2007 starting on 1 July 2006.

| (2) | The 2005/2006 quota was managed in conformity with the provisions of Commission Regulation (EC) No 715/2005 of 12 May 2005 opening and providing for the administration of a tariff quota for frozen meat of bovine animals covered by CN code 0202 and products covered by CN code 0206 29 91 (1 July 2005 to 30 June 2006) (2). That Regulation introduced a method of administration based on an import performance criterion ensuring that the quota is allocated to professional operators able to import beef without undue speculation. |
| --- | --- |

(2)

The 2005/2006 quota was managed in conformity with the provisions of Commission Regulation (EC) No 715/2005 of 12 May 2005 opening and providing for the administration of a tariff quota for frozen meat of bovine animals covered by CN code 0202 and products covered by CN code 0206 29 91 (1 July 2005 to 30 June 2006) (2). That Regulation introduced a method of administration based on an import performance criterion ensuring that the quota is allocated to professional operators able to import beef without undue speculation.

| (3) | The experience obtained from the application of that method shows that there are positive results and therefore it is appropriate to maintain the same method of administration for the quota period 1 July 2006 to 30 June 2007. |
| --- | --- |

(3)

The experience obtained from the application of that method shows that there are positive results and therefore it is appropriate to maintain the same method of administration for the quota period 1 July 2006 to 30 June 2007.

| (4) | In view of the forthcoming entry into force of the Treaty of Accession of Bulgaria and Romania to the European Union, without prejudice to Article 39 of that Treaty, and in order to enable operators of those countries to benefit from this quota as of the date of their accession, the quota period should be divided into two sub-periods and the quantity available under this quota should be staggered over these periods, taking into account the traditional trade patterns between the Community and the supplier countries within this quota. |
| --- | --- |

(4)

In view of the forthcoming entry into force of the Treaty of Accession of Bulgaria and Romania to the European Union, without prejudice to Article 39 of that Treaty, and in order to enable operators of those countries to benefit from this quota as of the date of their accession, the quota period should be divided into two sub-periods and the quantity available under this quota should be staggered over these periods, taking into account the traditional trade patterns between the Community and the supplier countries within this quota.

| (5) | It is appropriate to determine a reference period for eligible imports which is long enough to provide for a representative performance while also sufficiently recent to reflect the latest development in trade. |
| --- | --- |

(5)

It is appropriate to determine a reference period for eligible imports which is long enough to provide for a representative performance while also sufficiently recent to reflect the latest development in trade.

| (6) | For control reasons, applications for import rights should be submitted in the Member States where the operator is entered in the national VAT register. |
| --- | --- |

(6)

For control reasons, applications for import rights should be submitted in the Member States where the operator is entered in the national VAT register.

| (7) | In order to prevent speculation, a security relating to import rights should be fixed for each applicant under the quota. |
| --- | --- |

(7)

In order to prevent speculation, a security relating to import rights should be fixed for each applicant under the quota.

| (8) | To oblige operators to apply for import licences for all the import rights allocated, it should be established that such obligation constitutes a primary requirement within the meaning of Commission Regulation (EEC) No 2220/85 of 22 July 1985 laying down common detailed rules for the application of the system of securities for agricultural products (3). |
| --- | --- |

(8)

To oblige operators to apply for import licences for all the import rights allocated, it should be established that such obligation constitutes a primary requirement within the meaning of Commission Regulation (EEC) No 2220/85 of 22 July 1985 laying down common detailed rules for the application of the system of securities for agricultural products (3).

| (9) | Commission Regulation (EC) No 1291/2000 of 9 June 2000 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products (4) and Commission Regulation (EC) No 1445/95 of 26 June 1995 on rules of application for import and export licences in the beef and veal sector and repealing Regulation (EEC) No 2377/80 (5) should be applicable to import licences issued under this Regulation, save where derogations are appropriate. |
| --- | --- |

(9)

Commission Regulation (EC) No 1291/2000 of 9 June 2000 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products (4) and Commission Regulation (EC) No 1445/95 of 26 June 1995 on rules of application for import and export licences in the beef and veal sector and repealing Regulation (EEC) No 2377/80 (5) should be applicable to import licences issued under this Regulation, save where derogations are appropriate.

| (10) | The Management Committee for Beef and Veal has not given an opinion within the time limit set by its President, |
| --- | --- |

(10)

The Management Committee for Beef and Veal has not given an opinion within the time limit set by its President,

HAS ADOPTED THIS REGULATION:

Article 1

1.   A tariff quota totalling 53 000 tonnes expressed in weight of boneless meat is hereby opened for frozen meat of bovine animals covered by CN code 0202 and products covered by CN code 0206 29 91 for the period 1 July 2006 to 30 June 2007.

The order number of the tariff quota shall be 09.4003.

2.   The Common Custom Tariff duty applicable to the quota provided for in paragraph 1 shall be 20 % ad valorem.

3.   The quantity referred to in paragraph 1 shall be staggered as follows:

| (a) | 37 000 tonnes for the period from 1 July 2006 to 31 December 2006; |
| --- | --- |

(a)

37 000 tonnes for the period from 1 July 2006 to 31 December 2006;

| (b) | 16 000 tonnes for the period from 1 January 2007 to 30 June 2007. |
| --- | --- |

(b)

16 000 tonnes for the period from 1 January 2007 to 30 June 2007.

Article 2

For the purposes of this Regulation,

| (a) | 100 kilograms of bone-in meat shall be equivalent to 77 kilograms of boneless meat; |
| --- | --- |

(a)

100 kilograms of bone-in meat shall be equivalent to 77 kilograms of boneless meat;

| (b) | ‘frozen meat’ means meat that is frozen and has an internal temperature of – 12 °C or lower when it enters the customs territory of the Community. |
| --- | --- |

(b)

‘frozen meat’ means meat that is frozen and has an internal temperature of – 12 °C or lower when it enters the customs territory of the Community.

Article 3

1.   A Community operator may apply for import rights on the basis of a reference quantity which shall be the quantities of beef falling under CN codes 0201, 0202, 0206 10 95 or 0206 29 91 imported by him/her or on his/her behalf under the relevant customs provisions, between 1 May 2005 and 30 April 2006.

Subject to the entry into force of the Treaty of Accession of Bulgaria and Romania on 1 January 2007, operators in these countries may apply for import rights in relation to the quantities available for the second sub-period of this quota as referred to in Article 1(3)(b), on the basis of imports in the period and of the products referred to in the first subparagraph of this paragraph.

2.   A company formed by the merger of companies each having reference imports may use those reference imports as basis for its application.

3.   Proof of imports referred to in paragraph 1 shall accompany the application for import rights and shall be provided by means of a duly endorsed copy for the consignee of the customs declaration for release for free circulation.

However, operators that provided that proof together with their application for import rights in relation to the quantities available for the first sub-period of this quota as referred to in Article 1(3)(a), are exempted from the obligation to provide such proof in case of applications for import rights in relation to the quantities available for the second sub-period of this quota as referred to in Article 1(3)(b).

Article 4

1.   Applications for import rights shall reach the competent authority in the Member State where the applicant is entered in the national VAT register:

| (a) | no later than 13:00, Brussels time, on the second Friday following the date of the publication of this Regulation in the Official Journal of the European Union, for applications related to the sub-period as referred to in Article 1(3)(a); |
| --- | --- |

(a)

no later than 13:00, Brussels time, on the second Friday following the date of the publication of this Regulation in the Official Journal of the European Union, for applications related to the sub-period as referred to in Article 1(3)(a);

| (b) | no later than 13:00, Brussels time, on 12 January 2007 for applications related to the sub-period as referred to in Article 1(3)(b). |
| --- | --- |

(b)

no later than 13:00, Brussels time, on 12 January 2007 for applications related to the sub-period as referred to in Article 1(3)(b).

All quantities presented as reference quantity, in application of Article 3, shall constitute the import rights applied for.

2.   After verifying the documents submitted, the Member States shall communicate to the Commission no later than the third Friday following the end of the respective periods for the submission of applications referred to in paragraph 1, a list of applicants for import rights under the quota provided for in Article 1, including in particular their names and addresses and the quantities of eligible meat imported during the reference period concerned.

3.   Communications of the information referred to in paragraph 2, including nil returns, shall be sent by fax or e-mail using the form in Annex I.

Article 5

The Commission shall decide as soon as possible the extent to which import rights under the quota provided for in Article 1(1) may be granted. Where the import rights applied for exceed the available quantity referred to in Article 1(1) the Commission shall fix an allocation coefficient.

Article 6

1.   In order to be admissible, the application for import rights must be accompanied by a security of EUR 6 per 100 kilograms boneless equivalent.

2.   Where application of the allocation coefficient referred to in Article 5 causes fewer import rights to be allocated than had been applied for, the security lodged shall be released proportionally without delay.

3.   The application for one or several import licences totalling the import rights allocated shall constitute a primary requirement within the meaning of Article 20(2) of Regulation (EEC) No 2220/85.

Article 7

1.   Imports of the quantities allocated shall be subject to presentation of one or more import licences.

2.   Licence applications may be lodged solely in the Member State where the applicant has obtained import rights under the quota provided for in Article 1(1).

Each issuing of import license shall result in a corresponding reduction of the import rights obtained.

3.   Licence applications and licences shall contain:

| (a) | in section 16, one of the following groups of CN codes:






  — | 0202 10 00, 0202 20, |
| --- | --- | --- |

(a)

in section 16, one of the following groups of CN codes:

—

0202 10 00, 0202 20,

| — | 0202 30, 0206 29 91; |
| --- | --- |

—

0202 30, 0206 29 91;

| (b) | in section 20, one of the entries listed in Annex II. |
| --- | --- |

(b)

in section 20, one of the entries listed in Annex II.

Article 8

1.   Regulations (EC) No 1291/2000 and (EC) No 1445/95 shall apply, save where otherwise provided in this Regulation.

2.   Pursuant to Article 50(1) of Regulation (EC) No 1291/2000, the full Common Customs Tariff duty applicable on the date of acceptance of the customs declaration for free circulation shall be collected in respect of all quantities imported in excess of those shown on the import licence.

3.   No import licence shall be valid after 30 June 2007.

Article 9

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

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

Done at Brussels, 8 May 2006.

For the Commission

Mariann FISCHER BOEL

Member of the Commission

---

(1)  
  OJ L 160, 26.6.1999, p. 21. Regulation as last amended by Regulation (EC) No 1913/2005 (OJ L 307, 25.11.2005, p. 2).

1

(2)  
  OJ L 121, 13.5.2005, p. 48.

2

(3)  
  OJ L 205, 3.8.1985, p. 5. Regulation as last amended by Regulation (EC) No 673/2004 (OJ L 105, 14.4.2004, p. 17).

3

(4)  
  OJ L 152, 24.6.2000, p. 1. Regulation (EC) No 1291/2000 as last amended by Regulation (EC) No 410/2006 (OJ L 71, 10.3.2006, p. 7).

4

(5)  
  OJ L 143, 27.6.1995, p. 35. Regulation as last amended by Regulation (EC) No 1118/2004 (OJ L 217, 17.6.2004, p. 10).

5

---

ANNEX I

EC Fax (32-2) 292 17 34

E-mail: AGRI-IMP-BOVINE@cec.eu.int

Application of Regulation (EC) No 704/2006

Image 1

Order No: 09.4003

COMMISSION OF THE EUROPEAN COMMUNITIES — DG AGRI D.2 — IMPLEMENTATION OF MARKET MEASURES

APPLICATION FOR IMPORT RIGHTS

Date: Quota period:

Member State:

| | Number of applicant (1) | Applicant (Name and address) | Quantity imported (2) (tonnes) |
| --- | --- | --- | --- |
| | | | |
| | | | |

Number of applicant (1)

Applicant (Name and address)

Quantity imported (2) (tonnes)

Member State: Fax

Tel.

E-mail:

(1) Continuous numbering

(2) Expressed in boneless beef (see Article 1(2))

---

ANNEX II

Entries referred to in Article 7(3)(b)

| — | in Spanish | : | Carne de vacuno congelada [Reglamento (CE) no 704/2006] |
| --- | --- | --- | --- |
| — | in Czech | : | Zmražené hovězí maso (nařízení (ES) č. 704/2006) |
| — | in Danish | : | Frosset oksekød (forordning (EF) nr. 704/2006) |
| — | in German | : | Gefrorenes Rindfleisch (Verordnung (EG) Nr. 704/2006) |
| — | in Estonian | : | Külmutatud veiseliha (määrus (EÜ) nr 704/2006) |
| — | in Greek | : | Κατεψυγμένο βόειο κρέας [κανονισμός (EK) αριθ. 704/2006] |
| — | in English | : | Frozen meat of bovine animals (Regulation (EC) No 704/2006) |
| — | in French | : | Viande bovine congelée [règlement (CE) no 704/2006] |
| — | in Italian | : | Carni bovine congelate [Regolamento (CE) n. 704/2006] |
| — | in Latvian | : | Saldēta liellopu gaļa (Regula (EK) Nr. 704/2006) |
| — | in Lithuanian | : | Sušaldyta galvijiena (Reglamentas (EB) Nr. 704/2006) |
| — | in Hungarian | : | Fagyasztott szarvasmarhahús (704/2006/EK rendelet) |
| — | in Maltese | : | Laħam tal-friża tal-bhejjem ta’ l-ifrat (Regolament (KE) Nru 704/2006) |
| — | in Dutch | : | Bevroren rundvlees (Verordening (EG) nr. 704/2006) |
| — | in Polish | : | Mrożone mięso wołowe i cielęce (rozporządzenie (WE) nr 704/2006) |
| — | in Portuguese | : | Carne de bovino congelada [Regulamento (CE) n.o 704/2006] |
| — | in Slovak | : | Zmrazené hovädzie mäso [smernica (ES) č. 704/2006] |
| — | in Slovenian | : | Zamrznjeno goveje meso (Uredba (ES) št. 704/2006) |
| — | in Finnish | : | Jäädytettyä naudanlihaa (asetus (EY) N:o 704/2006) |
| — | in Swedish | : | Fryst kött av nötkreatur (förordning (EG) nr 704/2006) |

—

in Spanish

:

Carne de vacuno congelada [Reglamento (CE) no 704/2006]

—

in Czech

:

Zmražené hovězí maso (nařízení (ES) č. 704/2006)

—

in Danish

:

Frosset oksekød (forordning (EF) nr. 704/2006)

—

in German

:

Gefrorenes Rindfleisch (Verordnung (EG) Nr. 704/2006)

—

in Estonian

:

Külmutatud veiseliha (määrus (EÜ) nr 704/2006)

—

in Greek

:

Κατεψυγμένο βόειο κρέας [κανονισμός (EK) αριθ. 704/2006]

—

in English

:

Frozen meat of bovine animals (Regulation (EC) No 704/2006)

—

in French

:

Viande bovine congelée [règlement (CE) no 704/2006]

—

in Italian

:

Carni bovine congelate [Regolamento (CE) n. 704/2006]

—

in Latvian

:

Saldēta liellopu gaļa (Regula (EK) Nr. 704/2006)

—

in Lithuanian

:

Sušaldyta galvijiena (Reglamentas (EB) Nr. 704/2006)

—

in Hungarian

:

Fagyasztott szarvasmarhahús (704/2006/EK rendelet)

—

in Maltese

:

Laħam tal-friża tal-bhejjem ta’ l-ifrat (Regolament (KE) Nru 704/2006)

—

in Dutch

:

Bevroren rundvlees (Verordening (EG) nr. 704/2006)

—

in Polish

:

Mrożone mięso wołowe i cielęce (rozporządzenie (WE) nr 704/2006)

—

in Portuguese

:

Carne de bovino congelada [Regulamento (CE) n.o 704/2006]

—

in Slovak

:

Zmrazené hovädzie mäso [smernica (ES) č. 704/2006]

—

in Slovenian

:

Zamrznjeno goveje meso (Uredba (ES) št. 704/2006)

—

in Finnish

:

Jäädytettyä naudanlihaa (asetus (EY) N:o 704/2006)

—

in Swedish

:

Fryst kött av nötkreatur (förordning (EG) nr 704/2006)

---

| 9.5.2006 | EN | Official Journal of the European Union | L 122/13 |
| --- | --- | --- | --- |

9.5.2006

EN

Official Journal of the European Union

L 122/13

---

COMMISSION REGULATION (EC) No 705/2006

of 8 May 2006

amending Regulation (EC) No 22/2006 opening a standing invitation to tender for the resale on the Community market of sugar held by the intervention agencies of Belgium, Czech Republic, Spain, France, Ireland, Italy, Hungary, Poland, Slovakia and Sweden

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (1), and in particular Article 9(3) thereof,

Whereas:

| (1) | The quantities for resale currently set out in Commission Regulation (EC) No 22/2006 (2) reflect the situation of the intervention stocks on 31 December 2005. Since that date, important quantities have been accepted by the intervention agencies of some of those Member States and also by Germany and Slovenia. |
| --- | --- |

(1)

The quantities for resale currently set out in Commission Regulation (EC) No 22/2006 (2) reflect the situation of the intervention stocks on 31 December 2005. Since that date, important quantities have been accepted by the intervention agencies of some of those Member States and also by Germany and Slovenia.

| (2) | Those quantities should be included in the offer for sale by standing invitation to tender on the Community internal market. |
| --- | --- |

(2)

Those quantities should be included in the offer for sale by standing invitation to tender on the Community internal market.

| (3) | Regulation (EC) No 22/2006 should be amended accordingly. |
| --- | --- |

(3)

Regulation (EC) No 22/2006 should be amended accordingly.

| (4) | The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Sugar, |
| --- | --- |

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Sugar,

HAS ADOPTED THIS REGULATION:

Article 1

Commission Regulation (EC) No 22/2006 is amended as follows:

| 1. | The title is replaced by the following:

  ‘Commission Regulation (EC) No 22/2006 of 9 January 2006 opening a standing invitation to tender for the resale on the Community market of sugar held by the intervention agencies of Belgium, Czech Republic, Germany, Spain, Ireland, Italy, Hungary, Poland, Slovenia, Slovakia and Sweden’. |
| --- | --- |

1.

The title is replaced by the following:

‘Commission Regulation (EC) No 22/2006 of 9 January 2006 opening a standing invitation to tender for the resale on the Community market of sugar held by the intervention agencies of Belgium, Czech Republic, Germany, Spain, Ireland, Italy, Hungary, Poland, Slovenia, Slovakia and Sweden’.

| 2. | Article 1 is replaced by the following:

  ‘Article 1
  The intervention agencies of Belgium, Czech Republic, Germany, Spain, Ireland, Italy, Hungary, Poland, Slovenia, Slovakia and Sweden shall offer for sale by standing invitation to tender on the Community internal market a total quantity of 1 493 136,672 tonnes of sugar accepted into intervention and available for sale on the internal market. The Member States concerned and the quantities involved are laid down in Annex I’. |
| --- | --- |

2.

Article 1 is replaced by the following:

‘Article 1

The intervention agencies of Belgium, Czech Republic, Germany, Spain, Ireland, Italy, Hungary, Poland, Slovenia, Slovakia and Sweden shall offer for sale by standing invitation to tender on the Community internal market a total quantity of 1 493 136,672 tonnes of sugar accepted into intervention and available for sale on the internal market. The Member States concerned and the quantities involved are laid down in Annex I’.

| 3. | Annex I is replaced by the text set out in the Annex to this Regulation. |
| --- | --- |

3.

Annex I is replaced by the text set out in the Annex to this Regulation.

Article 2

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

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

Done at Brussels, 8 May 2006.

For the Commission

Mariann FISCHER BOEL

Member of the Commission

---

(1)  
  OJ L 178, 30.6.2001, p. 1. Regulation as last amended by Commission Regulation (EC) No 39/2004 (OJ L 6, 10.1.2004, p. 16).

1

(2)  
  OJ L 5, 10.1.2006, p. 3.

2

---

ANNEX

‘ANNEX I

Member States holding intervention sugar

| Member State | Intervention agency | Quantities held by the intervention agency and available for the sale on the internal market
  (in tonnes) |
| --- | --- | --- |
| Belgium | Bureau d’intervention et de restitution belge |
| Rue de Trèves, 82 |
| B-1040 Bruxelles |
| Tel. (32-2) 287 24 11 |
| Fax (32-2) 287 25 24 |

Member State

Intervention agency

Quantities held by the intervention agency and available for the sale on the internal market

(in tonnes)

Belgium

Bureau d’intervention et de restitution belge

Rue de Trèves, 82

B-1040 Bruxelles

Tel. (32-2) 287 24 11

Fax (32-2) 287 25 24

40 648,092

Czech Republic

| Státní zemědělský intervenční fond |
| --- |
| Oddělení pro cukr a škrob |
| Ve Smečkách 33 |
| CZ-110 00 PRAHA 1 |
| Tel.: (420) 222 871 427 |
| Fax: (420) 222 871 563 |

Státní zemědělský intervenční fond

Oddělení pro cukr a škrob

Ve Smečkách 33

CZ-110 00 PRAHA 1

Tel.: (420) 222 871 427

Fax: (420) 222 871 563

77 937,72

Germany

| Bundesanstalt für Landwirtschaft und Ernährung |
| --- |
| Deichmanns Aue 29 |
| D-53179 Bonn |
| Tel. (49-228) 68 45 35 12/38 50 |
| Fax (49-228) 68 45 36 24 |

Bundesanstalt für Landwirtschaft und Ernährung

Deichmanns Aue 29

D-53179 Bonn

Tel. (49-228) 68 45 35 12/38 50

Fax (49-228) 68 45 36 24

40 000

Spain

| Fondo Español de Garantía Agraria |
| --- |
| Beneficencia, 8 |
| E-28004 Madrid |
| Tel. (34) 913 47 64 66 |
| Fax (34) 913 47 63 97 |

Fondo Español de Garantía Agraria

Beneficencia, 8

E-28004 Madrid

Tel. (34) 913 47 64 66

Fax (34) 913 47 63 97

8 300

Ireland

| Intervention Section on Farm Investment |
| --- |
| Subsidies & Storage Division |
| Department of Agriculture & Food |
| Johnstown Castle Estate |
| Wexford |
| Tel. (353-5) 36 34 37 |
| Fax (353-5) 34 28 41 |

Intervention Section on Farm Investment

Subsidies & Storage Division

Department of Agriculture & Food

Johnstown Castle Estate

Wexford

Tel. (353-5) 36 34 37

Fax (353-5) 34 28 41

12 000

Italy

| AGEA — Agenzia per le erogazioni in agricoltura |
| --- |
| Ufficio ammassi pubblici e privati e alcool |
| Via Torino, 45 |
| 00185 Roma |
| Tel. (0039-06) 49 499 558 |
| Fax (0039-06) 49 499 761 |

AGEA — Agenzia per le erogazioni in agricoltura

Ufficio ammassi pubblici e privati e alcool

Via Torino, 45

00185 Roma

Tel. (0039-06) 49 499 558

Fax (0039-06) 49 499 761

784 974,7

Hungary

| Mezőgazdasági és Vidékfejlesztési Hivatal (MVH) |
| --- |
| (Agricultural and Rural Development Agency) |
| H-1095 Budapest |
| Soroksári út 22–24. |
| Tel: (36-1) 219 62 13 |
| Fax: (36-1) 219 89 05 vagy (36-1) 219 62 59 |

Mezőgazdasági és Vidékfejlesztési Hivatal (MVH)

(Agricultural and Rural Development Agency)

H-1095 Budapest

Soroksári út 22–24.

Tel: (36-1) 219 62 13

Fax: (36-1) 219 89 05 vagy (36-1) 219 62 59

232 311,9

Poland

| Agencja Rynku Rolnego |
| --- |
| Biuro Cukru |
| Dział Dopłat i Interwencji |
| ul. Nowy Świat 6/12 |
| PL-00-400 Warszawa |
| Tel. (48 22) 661 71 30 |
| Faks (48 22) 661 72 77 |

Agencja Rynku Rolnego

Biuro Cukru

Dział Dopłat i Interwencji

ul. Nowy Świat 6/12

PL-00-400 Warszawa

Tel. (48 22) 661 71 30

Faks (48 22) 661 72 77

208 226,26

Slovenia

| Agencija RS za kmetijske trge in razvoj podeželja |
| --- |
| Dunajska 160 |
| 1000 Ljubljana |
| Telefon (386 1) 580 77 92 |
| Telefaks (386 1) 478 92 06 |

Agencija RS za kmetijske trge in razvoj podeželja

Dunajska 160

1000 Ljubljana

Telefon (386 1) 580 77 92

Telefaks (386 1) 478 92 06

9 700

Slovakia

| Pôdohospodárska platobná agentúra |
| --- |
| Oddelenie cukru a ostatných komodít |
| Dobrovičova 12 |
| SK-815 26 Bratislava |
| Tel.: (421-2) 58 24 32 55 |
| Fax: (421-2) 534 26 65 |

Pôdohospodárska platobná agentúra

Oddelenie cukru a ostatných komodít

Dobrovičova 12

SK-815 26 Bratislava

Tel.: (421-2) 58 24 32 55

Fax: (421-2) 534 26 65

20 000

Sweden

| Statens jordbruksverk |
| --- |
| S-551 82 Jönköping |
| Tfn (46-36) 15 50 00 |
| Fax (46-36) 19 05 46 |

Statens jordbruksverk

S-551 82 Jönköping

Tfn (46-36) 15 50 00

Fax (46-36) 19 05 46

59 038 ’

---

| 9.5.2006 | EN | Official Journal of the European Union | L 122/16 |
| --- | --- | --- | --- |

9.5.2006

EN

Official Journal of the European Union

L 122/16

---

COMMISSION REGULATION (EC) No 706/2006

of 8 May 2006

amending Regulation (EC) No 1702/2003 as regards the period during which Member States may issue approvals of a limited duration

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Regulation (EC) No 1592/2002 of the European Parliament and of the Council of 15 July 2002 on common rules in the field of civil aviation and establishing a European Aviation Safety Agency (1), and in particular Articles 5(4) and 6(3) thereof,

Whereas:

| (1) | Regulation (EC) No 1592/2002 was implemented by Commission Regulation (EC) No 1702/2003 of 24 September 2003 laying down implementing rules for the airworthiness and environmental certification of aircraft and related products, parts and appliances, as well as for the certification of design and production organisations (2). |
| --- | --- |

(1)

Regulation (EC) No 1592/2002 was implemented by Commission Regulation (EC) No 1702/2003 of 24 September 2003 laying down implementing rules for the airworthiness and environmental certification of aircraft and related products, parts and appliances, as well as for the certification of design and production organisations (2).

| (2) | Article 5(2) of Regulation (EC) No 1702/2003 establishes that, by way of derogation from paragraph 21.A.159 of its Annex, Member States may issue approvals of a limited duration until 28 September 2005. |
| --- | --- |

(2)

Article 5(2) of Regulation (EC) No 1702/2003 establishes that, by way of derogation from paragraph 21.A.159 of its Annex, Member States may issue approvals of a limited duration until 28 September 2005.

| (3) | Article 5(5) of Regulation (EC) No 1702/2003 specifies that the European Aviation Safety Agency (hereinafter referred to as the Agency) is to make, in due time, an evaluation of the implication of the provisions of that Regulation for the duration of the validity of approvals in view of producing an opinion to the Commission including possible amendments to the said Regulation. |
| --- | --- |

(3)

Article 5(5) of Regulation (EC) No 1702/2003 specifies that the European Aviation Safety Agency (hereinafter referred to as the Agency) is to make, in due time, an evaluation of the implication of the provisions of that Regulation for the duration of the validity of approvals in view of producing an opinion to the Commission including possible amendments to the said Regulation.

| (4) | The Agency has undertaken this evaluation and concluded that a new deadline should be set so that Member States can adapt their national legislation to the system of approvals of unlimited duration. |
| --- | --- |

(4)

The Agency has undertaken this evaluation and concluded that a new deadline should be set so that Member States can adapt their national legislation to the system of approvals of unlimited duration.

| (5) | There is no further need for the provision on an evaluation by the Agency. That provision should be deleted. |
| --- | --- |

(5)

There is no further need for the provision on an evaluation by the Agency. That provision should be deleted.

| (6) | Regulation (EC) No 1702/2003 should therefore be amended accordingly. |
| --- | --- |

(6)

Regulation (EC) No 1702/2003 should therefore be amended accordingly.

| (7) | The measures provided for in this Regulation are based on the opinion issued by the Agency in accordance with Articles 12(2)(b) and 14(1) of Regulation (EC) No 1592/2002. |
| --- | --- |

(7)

The measures provided for in this Regulation are based on the opinion issued by the Agency in accordance with Articles 12(2)(b) and 14(1) of Regulation (EC) No 1592/2002.

| (8) | The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Article 54 of Regulation (EC) No 1592/2002, |
| --- | --- |

(8)

The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Article 54 of Regulation (EC) No 1592/2002,

HAS ADOPTED THIS REGULATION:

Article 1

Article 5 of Regulation (EC) No 1702/2003 is amended as follows:

| (a) | in paragraph 2, ‘28 September 2005’ is replaced by ‘28 September 2007’; |
| --- | --- |

(a)

in paragraph 2, ‘28 September 2005’ is replaced by ‘28 September 2007’;

| (b) | paragraph 5 is deleted. |
| --- | --- |

(b)

paragraph 5 is deleted.

Article 2

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

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

Done at Brussels, 8 May 2006.

For the Commission

Jacques BARROT

Vice-President

---

(1)  
  OJ L 240, 7.9.2002, p. 1. Regulation as last amended by Commission Regulation (EC) No 1701/2003 (OJ L 243, 27.9.2003, p. 5).

1

(2)  
  OJ L 243, 27.9.2003, p. 6. Regulation as amended by Regulation (EC) No 381/2005 (OJ L 61, 8.3.2005, p. 3).

2

---

| 9.5.2006 | EN | Official Journal of the European Union | L 122/17 |
| --- | --- | --- | --- |

9.5.2006

EN

Official Journal of the European Union

L 122/17

---

COMMISSION REGULATION (EC) No 707/2006

of 8 May 2006

amending Regulation (EC) No 2042/2003 as regards approvals of a limited duration and Annexes I and III

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Regulation (EC) No 1592/2002 of the European Parliament and of the Council of 15 July 2002 on common rules in the field of civil aviation and establishing a European Aviation Safety Agency (1), and in particular Articles 5(4) and 6(3) thereof,

Whereas:

| (1) | Regulation (EC) No 1592/2002 was implemented by Commission Regulation (EC) No 2042/2003 of 20 November 2003 on the continuing airworthiness of aircraft and aeronautical products, parts and appliances, and on the approval of organisations and personnel involved in these tasks (2) as well as by Regulation (EC) No 1702/2003 of 24 September 2003 laying down implementing rules for the airworthiness and environmental certification of aircraft and related products, parts and appliances, as well as for the certification of design and production organisations (3). |
| --- | --- |

(1)

Regulation (EC) No 1592/2002 was implemented by Commission Regulation (EC) No 2042/2003 of 20 November 2003 on the continuing airworthiness of aircraft and aeronautical products, parts and appliances, and on the approval of organisations and personnel involved in these tasks (2) as well as by Regulation (EC) No 1702/2003 of 24 September 2003 laying down implementing rules for the airworthiness and environmental certification of aircraft and related products, parts and appliances, as well as for the certification of design and production organisations (3).

| (2) | Article 7(4) of Regulation (EC) No 2042/2003 establishes that Member States may issue approvals of a limited duration until 28 September 2005, with regard to its Annexes II and IV. |
| --- | --- |

(2)

Article 7(4) of Regulation (EC) No 2042/2003 establishes that Member States may issue approvals of a limited duration until 28 September 2005, with regard to its Annexes II and IV.

| (3) | The European Aviation Safety Agency (hereinafter referred to as the Agency) has undertaken an evaluation of the implication of the provisions for the duration of the validity of approvals and concluded that a new deadline should be established so that Member States can adapt their national legislation to the system of approvals of unlimited duration. |
| --- | --- |

(3)

The European Aviation Safety Agency (hereinafter referred to as the Agency) has undertaken an evaluation of the implication of the provisions for the duration of the validity of approvals and concluded that a new deadline should be established so that Member States can adapt their national legislation to the system of approvals of unlimited duration.

| (4) | The results of conclusions of the investigation of past accidents, regarding ageing aircraft and fuel tank safety, emphasise the need to take into account new or modified maintenance instructions promulgated by the Type Certificate holder and to carry out regular reviews of the maintenance programme. |
| --- | --- |

(4)

The results of conclusions of the investigation of past accidents, regarding ageing aircraft and fuel tank safety, emphasise the need to take into account new or modified maintenance instructions promulgated by the Type Certificate holder and to carry out regular reviews of the maintenance programme.

| (5) | It is necessary to specify that personnel exercising certification privileges should be able to produce their licence as evidence of qualification if requested by an authorised person within 24 hours. |
| --- | --- |

(5)

It is necessary to specify that personnel exercising certification privileges should be able to produce their licence as evidence of qualification if requested by an authorised person within 24 hours.

| (6) | Regulation (EC) No 2042/2003 should therefore be amended accordingly. |
| --- | --- |

(6)

Regulation (EC) No 2042/2003 should therefore be amended accordingly.

| (7) | The measures provided for in this Regulation are based on opinions issued by the European Aviation Safety Agency in accordance with Articles 12(2)(b) and 14(1) of Regulation (EC) No 1592/2002. |
| --- | --- |

(7)

The measures provided for in this Regulation are based on opinions issued by the European Aviation Safety Agency in accordance with Articles 12(2)(b) and 14(1) of Regulation (EC) No 1592/2002.

| (8) | The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Article 54(3) of Regulation (EC) No 1592/2002, |
| --- | --- |

(8)

The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Article 54(3) of Regulation (EC) No 1592/2002,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EC) No 2042/2003 is amended a follows:

| 1. | in Article 7, paragraph (4) ‘28 September 2005’ is replaced by ‘28 September 2007.’; |
| --- | --- |

1.

in Article 7, paragraph (4) ‘28 September 2005’ is replaced by ‘28 September 2007.’;

| 2. | in Annex I, paragraph M.A.302, the following points (f) and (g) are added:






  ‘(f) | The maintenance programme must be subject to periodic reviews and amended when necessary. The reviews will ensure that the programme continues to be valid in light of operating experience whilst taking into account new and/or modified maintenance instructions promulgated by the Type Certificate holder. |
| --- | --- | --- |

2.

in Annex I, paragraph M.A.302, the following points (f) and (g) are added:

‘(f)

The maintenance programme must be subject to periodic reviews and amended when necessary. The reviews will ensure that the programme continues to be valid in light of operating experience whilst taking into account new and/or modified maintenance instructions promulgated by the Type Certificate holder.

| (g) | The maintenance programme must reflect applicable mandatory regulatory requirements addressed in documents issued by the Type Certificate holder to comply with Part 21A.61.’; |
| --- | --- |

(g)

The maintenance programme must reflect applicable mandatory regulatory requirements addressed in documents issued by the Type Certificate holder to comply with Part 21A.61.’;

| 3. | in Annex III, the following paragraph is inserted:
  ‘66.A.55   Evidence of qualification
  Personnel exercising certification privileges must produce their licence, as evidence of qualification, if requested by an authorised person, within 24 hours.’ |
| --- | --- |

3.

in Annex III, the following paragraph is inserted:

‘66.A.55   Evidence of qualification

Personnel exercising certification privileges must produce their licence, as evidence of qualification, if requested by an authorised person, within 24 hours.’

Article 2

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

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

Done at Brussels, 8 May 2006.

For the Commission

Jacques BARROT

Vice-President

---

(1)  
  OJ L 240, 7.9.2002, p. 1. Regulation as last amended by Commission Regulation (EC) No 1701/2003 (OJ L 243, 27.9.2003, p. 5).

1

(2)  
  OJ L 315, 28.11.2003, p. 1.

2

(3)  
  OJ L 243, 27.9.2003, p. 6. Regulation as amended by Regulation (EC) No 381/2005 (OJ L 61, 8.3.2005, p. 3).

3

---

| 9.5.2006 | EN | Official Journal of the European Union | L 122/19 |
| --- | --- | --- | --- |

9.5.2006

EN

Official Journal of the European Union

L 122/19

---

COMMISSION REGULATION (EC) No 708/2006

of 8 May 2006

amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 21 and International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

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

Whereas:

| (1) | By Commission Regulation (EC) No 1725/2003 (2) certain international standards and interpretations that were extant at 14 September 2002 were adopted. |
| --- | --- |

(1)

By Commission Regulation (EC) No 1725/2003 (2) certain international standards and interpretations that were extant at 14 September 2002 were adopted.

| (2) | On 24 November 2005, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies, hereinafter ‘IFRIC 7’. IFRIC 7 clarifies the requirements under IAS 29 Financial Reporting in Hyperinflationary Economies relating to issues that companies had regarding how a company should restate its financial statements pursuant to IAS 29 in the first year it identifies the existence of hyperinflation in the economy of its functional currency. |
| --- | --- |

(2)

On 24 November 2005, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies, hereinafter ‘IFRIC 7’. IFRIC 7 clarifies the requirements under IAS 29 Financial Reporting in Hyperinflationary Economies relating to issues that companies had regarding how a company should restate its financial statements pursuant to IAS 29 in the first year it identifies the existence of hyperinflation in the economy of its functional currency.

| (3) | On 15 December 2005, the International Accounting Standards Board (IASB) issued Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation, to clarify its requirements regarding an entity's investment in foreign operations. Companies had raised concerns relating to loans that form part of a company's investment in a foreign operation as IAS 21 included provisions requiring the loan to be denominated in the functional currency of either the company or the foreign operation in order that the exchange differences arising could be recognised in the equity section of the consolidated financial statements. However, in practice the loan may be denominated in another (third) currency. The IASB concluded that it had not intended to impose this restriction, therefore published this amendment to permit the loan to be denominated in a third currency. |
| --- | --- |

(3)

On 15 December 2005, the International Accounting Standards Board (IASB) issued Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation, to clarify its requirements regarding an entity's investment in foreign operations. Companies had raised concerns relating to loans that form part of a company's investment in a foreign operation as IAS 21 included provisions requiring the loan to be denominated in the functional currency of either the company or the foreign operation in order that the exchange differences arising could be recognised in the equity section of the consolidated financial statements. However, in practice the loan may be denominated in another (third) currency. The IASB concluded that it had not intended to impose this restriction, therefore published this amendment to permit the loan to be denominated in a third currency.

| (4) | The consultation with technical experts in the field confirm that IFRIC 7 and the Amendment to IAS 21 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. |
| --- | --- |

(4)

The consultation with technical experts in the field confirm that IFRIC 7 and the Amendment to IAS 21 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.

| (5) | Regulation (EC) No 1725/2003 should therefore be amended accordingly. |
| --- | --- |

(5)

Regulation (EC) No 1725/2003 should therefore be amended accordingly.

| (6) | The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee, |
| --- | --- |

(6)

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

HAS ADOPTED THIS REGULATION:

Article 1

Annex to Regulation (EC) No 1725/2003 is amended as follows:

| 1. | International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies, is inserted as set out in the Annex to this Regulation; |
| --- | --- |

1.

International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies, is inserted as set out in the Annex to this Regulation;

| 2. | International Accounting Standard (IAS) 21 is amended in accordance with the Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation, as set out in the Annex to this Regulation. |
| --- | --- |

2.

International Accounting Standard (IAS) 21 is amended in accordance with the Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation, as set out in the Annex to this Regulation.

Article 2

1.   Each company shall apply IFRIC 7 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest, except for companies with a January or February commencement date shall apply IFRIC 7 as from the commencement date of its 2007 financial year at the latest.

2.   Each company shall apply the Amendment to IAS 21 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest.

Article 3

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

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

Done at Brussels, 8 May 2006.

For the Commission

Charlie McCREEVY

Member of the Commission

---

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

1

(2)  
  OJ L 261, 13.10.2003, p. 1. Regulation as last amended by Regulation (EC) No 108/2006 (OJ L 24, 27.1.2006, p. 1).

2

---

ANNEX

INTERNATIONAL FINANCIAL REPORTING STANDARDS

| IFRIC 7 | IFRIC Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies |
| --- | --- |
| IAS 21 | Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation |

IFRIC 7

IFRIC Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

IAS 21

Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation

‘Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org’

IFRIC INTERPRETATION 7

Applying the Restatement Approach under IAS 29

Financial Reporting in Hyperinflationary Economies

References

| — | IAS 12 Income Taxes |
| --- | --- |

—

IAS 12 Income Taxes

| — | IAS 29 Financial Reporting in Hyperinflationary Economies |
| --- | --- |

—

IAS 29 Financial Reporting in Hyperinflationary Economies

Background

| 1 | This Interpretation provides guidance on how to apply the requirements of IAS 29 in a reporting period in which an entity identifies (*1) the existence of hyperinflation in the economy of its functional currency, when that economy was not hyperinflationary in the prior period, and the entity therefore restates its financial statements in accordance with IAS 29. |
| --- | --- |

1

Issues

| 2 | The questions addressed in this Interpretation are:






  (a) | how should the requirement ‘... stated in terms of the measuring unit current at the balance sheet date’ in paragraph 8 of IAS 29 be interpreted when an entity applies the Standard? |
| --- | --- | --- |

2

(a)

how should the requirement ‘... stated in terms of the measuring unit current at the balance sheet date’ in paragraph 8 of IAS 29 be interpreted when an entity applies the Standard?

| (b) | how should an entity account for opening deferred tax items in its restated financial statements? |
| --- | --- |

(b)

how should an entity account for opening deferred tax items in its restated financial statements?

Consensus

| 3 | In the reporting period in which an entity identifies the existence of hyperinflation in the economy of its functional currency, not having been hyperinflationary in the prior period, the entity shall apply the requirements of IAS 29 as if the economy had always been hyperinflationary. Therefore, in relation to non-monetary items measured at historical cost, the entity’s opening balance sheet at the beginning of the earliest period presented in the financial statements shall be restated to reflect the effect of inflation from the date the assets were acquired and the liabilities were incurred or assumed until the closing balance sheet date of the reporting period. For non-monetary items carried in the opening balance sheet at amounts current at dates other than those of acquisition or incurrence, that restatement shall reflect instead the effect of inflation from the dates those carrying amounts were determined until the closing balance sheet date of the reporting period. |
| --- | --- |

3

| 4 | At the closing balance sheet date, deferred tax items are recognised and measured in accordance with IAS 12. However, the deferred tax figures in the opening balance sheet for the reporting period shall be determined as follows:






  (a) | the entity remeasures the deferred tax items in accordance with IAS 12 after it has restated the nominal carrying amounts of its non monetary items at the date of the opening balance sheet of the reporting period by applying the measuring unit at that date. |
| --- | --- | --- |

4

(a)

the entity remeasures the deferred tax items in accordance with IAS 12 after it has restated the nominal carrying amounts of its non monetary items at the date of the opening balance sheet of the reporting period by applying the measuring unit at that date.

| (b) | the deferred tax items remeasured in accordance with (a) are restated for the change in the measuring unit from the date of the opening balance sheet of the reporting period to the closing balance sheet date of that period. |
| --- | --- |

(b)

the deferred tax items remeasured in accordance with (a) are restated for the change in the measuring unit from the date of the opening balance sheet of the reporting period to the closing balance sheet date of that period.

The entity applies the approach in (a) and (b) in restating the deferred tax items in the opening balance sheet of any comparative periods presented in the restated financial statements for the reporting period in which the entity applies IAS 29.

| 5 | After an entity has restated its financial statements, all corresponding figures in the financial statements for a subsequent reporting period, including deferred tax items, are restated by applying the change in the measuring unit for that subsequent reporting period only to the restated financial statements for the previous reporting period. |
| --- | --- |

5

Effective date

| 6 | An entity shall apply this Interpretation for annual periods beginning on or after 1 March 2006. Earlier application is encouraged. If an entity applies this Interpretation to financial statements for a period beginning before 1 March 2006, it shall disclose that fact. |
| --- | --- |

6

Amendment to IAS 21

The Effects of Changes in Foreign Exchange Rates

This document sets out amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates. The amendments finalise proposals that were contained in Draft Technical Correction 1 Proposed Amendments to IAS 21 Net Investment in a Foreign Operation published in September 2005.

An entity shall apply the amendments in this document for annual periods beginning on or after 1 January 2006. Earlier application is encouraged.

Net investment in a foreign operation

Paragraph 15A is added as follows.

| ‘15A | The entity that has a monetary item receivable from or payable to a foreign operation described in paragraph 15 may be any subsidiary of the group. For example, an entity has two subsidiaries, A and B. Subsidiary B is a foreign operation. Subsidiary A grants a loan to Subsidiary B. Subsidiary A’s loan receivable from Subsidiary B would be part of the entity’s net investment in Subsidiary B if settlement of the loan is neither planned nor likely to occur in the foreseeable future. This would also be true if Subsidiary A were itself a foreign operation.’ |
| --- | --- |

‘15A

Recognition of exchange difference

Paragraph 33 is amended as follows.

Paragraph 33 is amended as follows.

| ‘33 | When a monetary item forms part of a reporting entity’s net investment in a foreign operation and is denominated in the functional currency of the reporting entity, an exchange difference arises in the foreign operation’s individual financial statements in accordance with paragraph 28. If such an item is denominated in the functional currency of the foreign operation, an exchange difference arises in the reporting entity’s separate financial statements in accordance with paragraph 28. If such an item is denominated in a currency other than the functional currency of either the reporting entity or the foreign operation, an exchange difference arises in the reporting entity’s separate financial statements and in the foreign operation’s individual financial statements in accordance with paragraph 28. Such exchange differences are reclassified to the separate component of equity in the financial statements that include the foreign operation and the reporting entity (ie financial statements in which the foreign operation is consolidated, proportionately consolidated or accounted for using the equity method).’ |
| --- | --- |

‘33

Paragraph 58A is added as follows.

Paragraph 58A is added as follows.

| ‘58A | Net Investment in a Foreign Operation (Amendment to IAS 21), issued in December 2005, added paragraph 15A and amended paragraph 33. An entity shall apply those amendments for annual periods beginning on or after 1 January 2006. Earlier application is encouraged.’ |
| --- | --- |

‘58A

---

(*1)  The identification of hyperinflation is based on the entity’s judgement of the criteria in paragraph 3 of IAS 29.

*1

---

| 9.5.2006 | EN | Official Journal of the European Union | L 122/24 |
| --- | --- | --- | --- |

9.5.2006

EN

Official Journal of the European Union

L 122/24

---

COMMISSION REGULATION (EC) No 709/2006

of 8 May 2006

amending the import duties in the cereals sector applicable from 9 May 2006

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals (1),

Having regard to Commission Regulation (EC) No 1249/96 of 28 June 1996 laying down detailed rules for the application of Council Regulation (EEC) No 1766/92 as regards import duties in the cereals sector (2), and in particular Article 2(1) thereof,

Whereas:

| (1) | The import duties in the cereals sector are fixed by Commission Regulation (EC) No 665/2006 (3). |
| --- | --- |

(1)

The import duties in the cereals sector are fixed by Commission Regulation (EC) No 665/2006 (3).

| (2) | Article 2(1) of Regulation (EC) No 1249/96 provides that if during the period of application, the average import duty calculated differs by EUR 5 per tonne from the duty fixed, a corresponding adjustment is to be made. Such a difference has arisen. It is therefore necessary to adjust the import duties fixed in Regulation (EC) No 665/2006, |
| --- | --- |

(2)

Article 2(1) of Regulation (EC) No 1249/96 provides that if during the period of application, the average import duty calculated differs by EUR 5 per tonne from the duty fixed, a corresponding adjustment is to be made. Such a difference has arisen. It is therefore necessary to adjust the import duties fixed in Regulation (EC) No 665/2006,

HAS ADOPTED THIS REGULATION:

Article 1

Annexes I and II to Regulation (EC) No 665/2006 are hereby replaced by Annexes I and II to this Regulation.

Article 2

This Regulation shall enter into force on 9 May 2006.

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

Done at Brussels, 8 May 2006.

For the Commission

J. L. DEMARTY

Director-General for Agriculture and Rural Development

---

(1)  
  OJ L 270, 29.9.2003, p. 78. Regulation as amended by Regulation (EC) No 1154/2005 (OJ L 187, 19.7.2005, p. 11).

1

(2)  
  OJ L 161, 29.6.1996, p. 125. Regulation as last amended by Regulation (EC) No 1110/2003 (OJ L 158, 27.6.2003, p. 12).

2

(3)  
  OJ L 116, 29.4.2006, p. 41. Regulation as amended by Regulation (EC) No 678/2006 (OJ L 118, 3.5.2006, p. 5).

3

---

ANNEX I

Import duties for the products covered by Article 10(2) of Regulation (EC) No 1784/2003 applicable from 9 May 2006

| CN code | Description | Import duty (1)

  (EUR/tonne) |
| --- | --- | --- |
| 1001 10 00 | Durum wheat high quality | 0,00 |
| medium quality | 2,31 |
| low quality | 22,31 |
| 1001 90 91 | Common wheat seed | 0,00 |
| ex 1001 90 99 | Common high quality wheat other than for sowing | 0,00 |
| 1002 00 00 | Rye | 54,48 |
| 1005 10 90 | Maize seed other than hybrid | 57,64 |
| 1005 90 00 | Maize other than seed (2) | 57,64 |
| 1007 00 90 | Grain sorghum other than hybrids for sowing | 54,48 |

CN code

Description

Import duty (1)

(EUR/tonne)

1001 10 00

Durum wheat high quality

0,00

medium quality

2,31

low quality

22,31

1001 90 91

Common wheat seed

0,00

ex 1001 90 99

Common high quality wheat other than for sowing

0,00

1002 00 00

Rye

54,48

1005 10 90

Maize seed other than hybrid

57,64

1005 90 00

Maize other than seed (2)

57,64

1007 00 90

Grain sorghum other than hybrids for sowing

54,48

---

(1)  For goods arriving in the Community via the Atlantic Ocean or via the Suez Canal (Article 2(4) of Regulation (EC) No 1249/96), the importer may benefit from a reduction in the duty of:

| — | EUR 3/t, where the port of unloading is on the Mediterranean Sea, or |
| --- | --- |

—

EUR 3/t, where the port of unloading is on the Mediterranean Sea, or

| — | EUR 2/t, where the port of unloading is in Ireland, the United Kingdom, Denmark, Estonia, Latvia, Lithuania, Poland, Finland, Sweden or the Atlantic coasts of the Iberian peninsula. |
| --- | --- |

—

EUR 2/t, where the port of unloading is in Ireland, the United Kingdom, Denmark, Estonia, Latvia, Lithuania, Poland, Finland, Sweden or the Atlantic coasts of the Iberian peninsula.

(2)  The importer may benefit from a flat-rate reduction of EUR 24/t, where the conditions laid down in Article 2(5) of Regulation (EC) No 1249/96 are met.

---

ANNEX II

Factors for calculating duties

(1.5.2006-5.5.2006)

1.

| Exchange quotations | Minneapolis | Chicago | Minneapolis | Minneapolis | Minneapolis | Minneapolis |
| --- | --- | --- | --- | --- | --- | --- |
| Product (% proteins at 12 % humidity) | HRS2 | YC3 | HAD2 | Medium quality (*1) | Low quality (*2) | US barley 2 |
| Quotation (EUR/t) | 138,64  (*3) | 74,97 | 149,34 | 139,34 | 119,34 | 87,13 |
| Gulf premium (EUR/t) | — | 12,74 | — | | | — |
| Great Lakes premium (EUR/t) | 26,30 | — | — | | | — |

Exchange quotations

Minneapolis

Chicago

Minneapolis

Minneapolis

Minneapolis

Minneapolis

Product (% proteins at 12 % humidity)

HRS2

YC3

HAD2

Medium quality (*1)

Low quality (*2)

US barley 2

Quotation (EUR/t)

138,64  (*3)

74,97

149,34

139,34

119,34

87,13

Gulf premium (EUR/t)

—

12,74

—

—

Great Lakes premium (EUR/t)

26,30

—

—

—

2.

Freight/cost: Gulf of Mexico–Rotterdam: 16,33 EUR/t; Great Lakes–Rotterdam: 20,37 EUR/t.

3.

| Subsidy within the meaning of the third paragraph of Article 4(2) of Regulation (EC) No 1249/96: | 0,00  EUR/t (HRW2)
  0,00  EUR/t (SRW2). |
| --- | --- |

Subsidy within the meaning of the third paragraph of Article 4(2) of Regulation (EC) No 1249/96:

0,00  EUR/t (HRW2)

0,00  EUR/t (SRW2).

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(*1)  A discount of 10 EUR/t (Article 4(3) of Regulation (EC) No 1249/96).

*1

(*2)  A discount of 30 EUR/t (Article 4(3) of Regulation (EC) No 1249/96).

*2

(*3)  Premium of 14 EUR/t incorporated (Article 4(3) of Regulation (EC) No 1249/96).

*3

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| 9.5.2006 | EN | Official Journal of the European Union | L 122/27 |
| --- | --- | --- | --- |

9.5.2006

EN

Official Journal of the European Union

L 122/27

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COMMISSION REGULATION (EC) No 710/2006

of 8 May 2006

on the issue of system B export licences in the fruit and vegetables sector (tomatoes)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 2200/96 of 28 October 1996 on the common organisation of the market in fruit and vegetables (1),

Having regard to Commission Regulation (EC) No 1961/2001 of 8 October 2001 on detailed rules for implementing Council Regulation (EC) No 2200/96 as regards export refunds on fruit and vegetables (2), and in particular Article 6(6) thereof,

Whereas:

| (1) | Commission Regulation (EC) No 230/2006 (3) fixes the indicative quantities for which system B export licences may be issued. |
| --- | --- |

(1)

Commission Regulation (EC) No 230/2006 (3) fixes the indicative quantities for which system B export licences may be issued.

| (2) | In the light of the information available to the Commission today, there is a risk that the indicative quantities laid down for the current export period for tomatoes will shortly be exceeded. This overrun will prejudice the proper working of the export refund scheme in the fruit and vegetables sector. |
| --- | --- |

(2)

In the light of the information available to the Commission today, there is a risk that the indicative quantities laid down for the current export period for tomatoes will shortly be exceeded. This overrun will prejudice the proper working of the export refund scheme in the fruit and vegetables sector.

| (3) | To avoid this situation, applications for system B licences for tomatoes after 8 May 2006 should be rejected until the end of the current export period, |
| --- | --- |

(3)

To avoid this situation, applications for system B licences for tomatoes after 8 May 2006 should be rejected until the end of the current export period,

HAS ADOPTED THIS REGULATION:

Article 1

Applications for system B export licences for tomatoes submitted pursuant to Article 1 of Regulation (EC) No 230/2006, export declarations for which are accepted after 8 May and before 16 May 2006, are hereby rejected.

Article 2

This Regulation shall enter into force on 9 May 2006.

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

Done at Brussels, 8 May 2006.

For the Commission

J. L. DEMARTY

Director-General for Agriculture and Rural Development

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(1)  
  OJ L 297, 21.11.1996, p. 1. Regulation as last amended by Commission Regulation (EC) No 47/2003 (OJ L 7, 11.1.2003, p. 64).

1

(2)  
  OJ L 268, 9.10.2001, p. 8. Regulation as last amended by Regulation (EC) No 386/2005 (OJ L 62, 9.3.2005, p. 3).

2

(3)  
  OJ L 39, 10.2.2006, p. 10.

3

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II Acts whose publication is not obligatory

Council

| 9.5.2006 | EN | Official Journal of the European Union | L 122/28 |
| --- | --- | --- | --- |

9.5.2006

EN

Official Journal of the European Union

L 122/28

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COUNCIL DECISION

of 25 April 2006

appointing two Czech members and two Czech alternate members to the Committee of the Regions

(2006/332/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 263 thereof,

Having regard to the proposal from the Czech Government,

Whereas:

| (1) | On 24 January 2006, the Council adopted Decision 2006/116/EC appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2006 to 25 January 2010 (1). |
| --- | --- |

(1)

On 24 January 2006, the Council adopted Decision 2006/116/EC appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2006 to 25 January 2010 (1).

| (2) | A seat as a member of the Committee of the Regions has become vacant following the expiry of the mandate of Mr František DOHNAL. A second member's seat has become vacant following the resignation of Mr Martin TESAŘÍK. An alternate member's seat will become vacant following the appointment as member of Mr Stanislav JURÁNEK, currently an alternate member. A second alternate member's seat will become vacant following the appointment as member of Mr Petr OSVALD, currently an alternate member, |
| --- | --- |

(2)

A seat as a member of the Committee of the Regions has become vacant following the expiry of the mandate of Mr František DOHNAL. A second member's seat has become vacant following the resignation of Mr Martin TESAŘÍK. An alternate member's seat will become vacant following the appointment as member of Mr Stanislav JURÁNEK, currently an alternate member. A second alternate member's seat will become vacant following the appointment as member of Mr Petr OSVALD, currently an alternate member,

HAS ADOPTED THIS DECISION:

Article 1

The following are hereby appointed to the Committee of the Regions:

| (a) | as members:






  — | Mr Stanislav JURÁNEK, President of the Regional Council of Jihomoravský kraj, in place of Mr František DOHNAL, |
| --- | --- | --- |

(a)

as members:

—

Mr Stanislav JURÁNEK, President of the Regional Council of Jihomoravský kraj, in place of Mr František DOHNAL,

| — | Mr Petr OSVALD, Member of the town assembly of the City of Plzeň, Plzeňský kraj in place of Mr Martin TESAŘÍK; |
| --- | --- |

—

Mr Petr OSVALD, Member of the town assembly of the City of Plzeň, Plzeňský kraj in place of Mr Martin TESAŘÍK;

| (b) | as alternate members:






  — | Mr Miloš VYSTRČIL, President of the Regional Council of Vysočina kraj, in place of Mr Stanislav JURÁNEK, |
| --- | --- | --- |

(b)

as alternate members:

—

Mr Miloš VYSTRČIL, President of the Regional Council of Vysočina kraj, in place of Mr Stanislav JURÁNEK,

| — | Mr Martin TESAŘÍK, Lord Mayor of the City of Olomouc, Olomoucký kraj in place of Mr Petr OSVALD. |
| --- | --- |

—

Mr Martin TESAŘÍK, Lord Mayor of the City of Olomouc, Olomoucký kraj in place of Mr Petr OSVALD.

For the remainder of the term of office, which ends on 25 January 2010.

Article 2

This Decision shall take effect on the date of its adoption.

Done at Luxembourg, 25 April 2006.

For the Council

The President

J. PRÖLL

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(1)  
  OJ L 56, 25.2.2006, p. 75.

1

---