# Official Journal L 345/2011

| | ISSN 1977-0677
  doi:10.3000/19770677.L_2011.345.eng |
| --- | --- |
| Official Journal
  of the European Union | L 345 |
| | |
| English edition | Legislation | Volume 5429 December 2011 |

ISSN 1977-0677

doi:10.3000/19770677.L_2011.345.eng

Official Journal

of the European Union

L 345

English edition

Legislation

Volume 5429 December 2011

---

| Contents | | I   Legislative acts | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | * | Council Regulation (EU) No 1386/2011 of 19 December 2011 temporarily suspending autonomous Common Customs Tariff duties on imports of certain industrial products into the Canary Islands | 1 |
| | | DIRECTIVES |
| | * | Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States | 8 |
| | | DECISIONS |
| | * | Council Decision No 895/2011/EU of 19 December 2011 amending Decision 2002/546/EC as regards its period of application | 17 |
| | * | Council Decision No 896/2011/EU of 19 December 2011 amending Decision 2007/659/EC as regards its period of application and the annual quota benefiting from a reduced rate of excise duty | 18 |

Contents

I   Legislative acts

page

REGULATIONS

*

Council Regulation (EU) No 1386/2011 of 19 December 2011 temporarily suspending autonomous Common Customs Tariff duties on imports of certain industrial products into the Canary Islands

1

DIRECTIVES

*

Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

8

DECISIONS

*

Council Decision No 895/2011/EU of 19 December 2011 amending Decision 2002/546/EC as regards its period of application

17

*

Council Decision No 896/2011/EU of 19 December 2011 amending Decision 2007/659/EC as regards its period of application and the annual quota benefiting from a reduced rate of excise duty

18

| | | II   Non-legislative acts |
| --- | --- | --- |
| | | REGULATIONS |
| | * | Commission Implementing Regulation (EU) No 1387/2011 of 14 December 2011 correcting the Finnish, French, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish versions of Regulation (EC) No 951/2006 laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector | 20 |
| | | DECISIONS |
| | | 2011/897/EU |
| | * | European Council Decision of 19 December 2011 appointing a member of the Executive Board of the European Central Bank | 21 |
| | | 2011/898/EU |
| | * | Commission Implementing Decision of 21 December 2011 amending Decision 2009/852/EC on transitional measures under Regulations (EC) No 852/2004 and (EC) No 853/2004 of the European Parliament and of the Council as regard the processing of non-compliant raw milk in certain milk-processing establishments in Romania and the structural requirements of such establishments
  (notified under document C(2011) 9562)

   (
  1
  ) | 22 |
| | | 2011/899/EU |
| | * | Commission Implementing Decision of 21 December 2011 amending Decision 2009/861/EC on transitional measures under Regulation (EC) No 853/2004 of the European Parliament and of the Council as regard the processing of non-compliant raw milk in certain milk-processing establishments in Bulgaria
  (notified under document C(2011) 9568)

   (
  1
  ) | 28 |

II   Non-legislative acts

REGULATIONS

*

Commission Implementing Regulation (EU) No 1387/2011 of 14 December 2011 correcting the Finnish, French, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish versions of Regulation (EC) No 951/2006 laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector

20

DECISIONS

2011/897/EU

*

European Council Decision of 19 December 2011 appointing a member of the Executive Board of the European Central Bank

21

2011/898/EU

*

Commission Implementing Decision of 21 December 2011 amending Decision 2009/852/EC on transitional measures under Regulations (EC) No 852/2004 and (EC) No 853/2004 of the European Parliament and of the Council as regard the processing of non-compliant raw milk in certain milk-processing establishments in Romania and the structural requirements of such establishments
  (notified under document C(2011) 9562)

   (
  1
  )

(notified under document C(2011) 9562)

1

22

2011/899/EU

*

Commission Implementing Decision of 21 December 2011 amending Decision 2009/861/EC on transitional measures under Regulation (EC) No 853/2004 of the European Parliament and of the Council as regard the processing of non-compliant raw milk in certain milk-processing establishments in Bulgaria
  (notified under document C(2011) 9568)

   (
  1
  )

(notified under document C(2011) 9568)

1

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.

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I Legislative acts

REGULATIONS

| 29.12.2011 | EN | Official Journal of the European Union | L 345/1 |
| --- | --- | --- | --- |

29.12.2011

EN

Official Journal of the European Union

L 345/1

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COUNCIL REGULATION (EU) No 1386/2011

of 19 December 2011

temporarily suspending autonomous Common Customs Tariff duties on imports of certain industrial products into the Canary Islands

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 349 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national Parliaments,

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

Having regard to the opinion of the European Economic and Social Committee (2),

After consulting the Committee of the Regions,

Acting in accordance with a special legislative procedure,

Whereas:

| (1) | According to Council Regulation (EC) No 704/2002 of 25 March 2002 temporarily suspending autonomous Common Customs Tariff duties on imports of certain industrial products and opening and providing for the administration of autonomous Community tariff quotas on imports of certain fishery products into the Canary Islands (3), the Common Customs Tariff duty suspension for certain capital goods for commercial or industrial use is to expire on 31 December 2011. |
| --- | --- |

(1)

According to Council Regulation (EC) No 704/2002 of 25 March 2002 temporarily suspending autonomous Common Customs Tariff duties on imports of certain industrial products and opening and providing for the administration of autonomous Community tariff quotas on imports of certain fishery products into the Canary Islands (3), the Common Customs Tariff duty suspension for certain capital goods for commercial or industrial use is to expire on 31 December 2011.

| (2) | In September 2010, the government of Spain requested on behalf of the government of the Canary Islands, the prolongation of the suspension of the autonomous Common Customs Tariff duties for a number of products in accordance with Article 349 of the Treaty. The justification of their request was that in view of the remoteness of those islands, the economic operators suffer severe economic and commercial disadvantages which have negative effects on demographic trends, employment and social and economic developments. |
| --- | --- |

(2)

In September 2010, the government of Spain requested on behalf of the government of the Canary Islands, the prolongation of the suspension of the autonomous Common Customs Tariff duties for a number of products in accordance with Article 349 of the Treaty. The justification of their request was that in view of the remoteness of those islands, the economic operators suffer severe economic and commercial disadvantages which have negative effects on demographic trends, employment and social and economic developments.

| (3) | The Canary Islands industrial sector, together with construction, has been severely affected by the recent economic crisis. The slump in building depressed all the auxiliary industry that depends on it. Unfavourable financial conditions had a serious impact on many areas of business. In addition, the sharp rise in unemployment in Spain aggravated the slump in domestic demand, including demand for industrial products. |
| --- | --- |

(3)

The Canary Islands industrial sector, together with construction, has been severely affected by the recent economic crisis. The slump in building depressed all the auxiliary industry that depends on it. Unfavourable financial conditions had a serious impact on many areas of business. In addition, the sharp rise in unemployment in Spain aggravated the slump in domestic demand, including demand for industrial products.

| (4) | Unemployment in the Canary Islands has been consistently exceeding the national average for Spain for the last 10 years and, since 2009, the Canary Islands have recorded the highest level throughout the country (Eurostat: Regional statistics — Unemployment rate, by NUTS 2 regions, 1999-2009). Moreover, more than half of the industrial production of the Canary Islands is consumed there, which is particularly serious since demand there has been hit harder. |
| --- | --- |

(4)

Unemployment in the Canary Islands has been consistently exceeding the national average for Spain for the last 10 years and, since 2009, the Canary Islands have recorded the highest level throughout the country (Eurostat: Regional statistics — Unemployment rate, by NUTS 2 regions, 1999-2009). Moreover, more than half of the industrial production of the Canary Islands is consumed there, which is particularly serious since demand there has been hit harder.

| (5) | Therefore, with the aim of giving a long-term perspective to investors and enabling economic operators to reach a level of industrial and commercial activities which stabilises the economic and social environment on the Canary Islands, it is appropriate to prolong in full the suspension of the Common Customs Tariff duties for certain goods as detailed in Annex II and Annex III to Regulation (EC) No 704/2002 for a period of 10 years. |
| --- | --- |

(5)

Therefore, with the aim of giving a long-term perspective to investors and enabling economic operators to reach a level of industrial and commercial activities which stabilises the economic and social environment on the Canary Islands, it is appropriate to prolong in full the suspension of the Common Customs Tariff duties for certain goods as detailed in Annex II and Annex III to Regulation (EC) No 704/2002 for a period of 10 years.

| (6) | In addition, in the same context the Spanish authorities have requested the suspension of the Common Customs Tariff duties for three new products falling within CN codes 3902 10, 3903 11 and 3906 10. This request was accepted as these suspensions would strengthen the economy of the Canary Islands. |
| --- | --- |

(6)

In addition, in the same context the Spanish authorities have requested the suspension of the Common Customs Tariff duties for three new products falling within CN codes 3902 10, 3903 11 and 3906 10. This request was accepted as these suspensions would strengthen the economy of the Canary Islands.

| (7) | In order to ensure that only economic operators located on the territory of the Canary Islands benefit from those tariff measures, the suspensions should be made conditional on the end-use of the products, in accordance with Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (4) and Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (5). |
| --- | --- |

(7)

In order to ensure that only economic operators located on the territory of the Canary Islands benefit from those tariff measures, the suspensions should be made conditional on the end-use of the products, in accordance with Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (4) and Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (5).

| (8) | In case of a deflection of trade and in order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission allowing the Commission to temporarily withdraw the suspension. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (6). |
| --- | --- |

(8)

In case of a deflection of trade and in order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission allowing the Commission to temporarily withdraw the suspension. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (6).

| (9) | Amendments to the Combined Nomenclature may not give rise to any substantive changes to the nature of the suspension of duties. The power to adopt acts in accordance with Article 290 of the Treaty should therefore be delegated to the Commission for the purpose of making necessary amendments and technical adaptations to the list of goods for which a suspension applies. The Commission, when preparing and drawing up delegated acts, should ensure a timely and appropriate transmission of relevant documents to the Council. |
| --- | --- |

(9)

Amendments to the Combined Nomenclature may not give rise to any substantive changes to the nature of the suspension of duties. The power to adopt acts in accordance with Article 290 of the Treaty should therefore be delegated to the Commission for the purpose of making necessary amendments and technical adaptations to the list of goods for which a suspension applies. The Commission, when preparing and drawing up delegated acts, should ensure a timely and appropriate transmission of relevant documents to the Council.

| (10) | In order to ensure continuity with the measures set out in Regulation (EC) No 704/2002, it is necessary to apply the measures provided in this Regulation from 1 January 2012, |
| --- | --- |

(10)

In order to ensure continuity with the measures set out in Regulation (EC) No 704/2002, it is necessary to apply the measures provided in this Regulation from 1 January 2012,

HAS ADOPTED THIS REGULATION:

Article 1

From 1 January 2012 to 31 December 2021, the Common Customs Tariff duties applicable to imports into the Canary Islands of capital goods for commercial or industrial use falling under the CN codes listed in Annex I shall be suspended in full.

Those goods shall be used in accordance with the relevant provisions of Regulation (EEC) No 2913/92 and of Regulation (EEC) No 2454/93 for a period of at least 24 months after the release into free circulation by economic operators located in the Canary Islands.

Article 2

From 1 January 2012 to 31 December 2021, the Common Customs Tariff duties applicable to imports into the Canary Islands of raw materials, parts and components falling under the CN codes listed in Annex II and used for industrial transformation or maintenance in the Canary Islands, shall be suspended in full.

Article 3

The suspension of duties referred to in Articles 1 and 2 shall be subject to end-use in accordance with Articles 21 and 82 of Regulation (EEC) No 2913/92 and to the controls provided for in Articles 291 to 300 of Regulation (EEC) No 2454/93.

Article 4

1.   Where the Commission has reasons to believe that the suspensions laid down in this Regulation have led to a deflection of trade for a specific product, it may adopt implementing acts, temporarily withdrawing the suspension for a period not longer than 12 months. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8.

Import duties for products for which the suspension has been temporarily withdrawn shall be secured by a guarantee, and the release of the products concerned for free circulation in the Canary Islands shall be conditional upon the provision of such guarantee.

2.   When the Council decides, in accordance with the procedure laid down in the Treaty, within a 12-month period, that the suspension should definitively be withdrawn, the amounts of duties secured by guarantees shall be collected definitively.

3.   If no definitive decision has been adopted within the 12-month period in accordance with paragraph 2, the securities shall be released.

Article 5

The Commission shall be empowered to adopt delegated acts in accordance with Article 6 concerning amendments and technical adaptations to Annexes I and II as are required as a consequence of amendments to the Combined Nomenclature.

Article 6

1.   The power to adopt the delegated acts is conferred on the Commission subject to the conditions laid down in this Article.

2.   The power to adopt the delegated acts referred to in Article 5 shall be conferred on the Commission for an indeterminate period of time as from 1 January 2012.

3.   The delegation of power referred to in Article 5 may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

4.   As soon as it adopts a delegated act, the Commission shall notify it to the Council.

5.   A delegated act adopted pursuant to Article 5 shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council has informed the Commission that it will not object.

Article 7

The European Parliament shall be informed of the adoption of delegated acts by the Commission, of any objection formulated to them, or of the revocation of the delegation of powers by the Council.

Article 8

1.   The Commission shall be assisted by the Customs Code Committee, established by Article 247a(1) of Regulation (EEC) No 2913/92. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

2.   Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

Article 9

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

It shall apply from 1 January 2012.

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

Done at Brussels, 19 December 2011.

For the Council

The President

M. KOROLEC

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(1)  Opinion of 15 November 2011 (not yet published in the Official Journal).

1

(2)  Opinion of 22 September 2011 (not yet published in the Official Journal).

2

(3)  OJ L 111, 26.4.2002, p. 1.

3

(4)  OJ L 302, 19.10.1992, p. 1.

4

(5)  OJ L 253, 11.10.1993, p. 1.

5

(6)  OJ L 55, 28.2.2011, p. 13.

6

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ANNEX I

Capital goods for commercial or industrial use falling within CN codes
   (1)

| 4011 20 | 8450 20 | 8522 90 80 | 9006 53 80 |
| --- | --- | --- | --- |
| 4011 30 | 8450 90 | 8523 21 | 9006 59 |
| 4011 61 | 8469 00 91 | | 9007 10 |
| 4011 62 | 8472 | 8523 29 39 | 9007 20 |
| 4011 63 | | 8523 29 90 | 9008 50 |
| 4011 69 | | 8523 49 99 | |
| 4011 92 | | 8523 51 99 | |
| 4011 93 | 8473 | 8523 59 99 | |
| 4011 94 | | 8523 80 99 | |
| 4011 99 | 8501 | 8525 50 | 9010 10 |
| 5608 | | 8525 80 11 | 9010 50 |
| 6403 40 | | 8525 80 19 | 9011 |
| 6403 51 05 | | 8526 | |
| 6403 59 05 | | | |
| 6403 91 05 | | | |
| 6403 99 05 | | | 9012 |
| 8415 | | | |
| | | | 9030 10 |
| | | 8701 | |
| | | | 9030 31 |
| | | | 9030 33 |
| | | 8702 | 9106 |
| | | 8704 21 31 | 9107 |
| 8418 30 80 | | 8704 21 39 | 9207 |
| 8418 40 80 | | 8704 21 91 | |
| 8418 50 | | 8704 21 99 | 9506 91 90 |
| 8418 61 | | 8704 22 | 9507 10 |
| 8418 69 | | 8704 23 | 9507 20 90 |
| 8418 91 | | 8704 31 31 | 9507 30 |
| 8418 99 | | 8704 31 39 | |
| 8427 | | 8704 31 91 | |
| 8431 20 | | 8704 31 99 | |
| 8443 31 | | | |
| | | 8704 32 | |
| 8443 32 | 8518 40 30 | 8704 90 | |
| 8443 39 10 | | | |
| 8443 39 39 | 8518 90 | 8705 | |
| | 8519 20 | 9006 10 | |
| 8450 11 90 | 8519 81 51 | | |
| 8450 12 | 8521 10 95 | 9006 30 | |
| 8450 19 | 8522 90 49 | 9006 52 | |

4011 20

8450 20

8522 90 80

9006 53 80

4011 30

8450 90

8523 21

9006 59

4011 61

8469 00 91

9007 10

4011 62

8472

8523 29 39

9007 20

4011 63

8523 29 90

9008 50

4011 69

8523 49 99

4011 92

8523 51 99

4011 93

8473

8523 59 99

4011 94

8523 80 99

4011 99

8501

8525 50

9010 10

5608

8525 80 11

9010 50

6403 40

8525 80 19

9011

6403 51 05

8526

6403 59 05

6403 91 05

6403 99 05

9012

8415

9030 10

8701

9030 31

9030 33

8702

9106

8704 21 31

9107

8418 30 80

8704 21 39

9207

8418 40 80

8704 21 91

8418 50

8704 21 99

9506 91 90

8418 61

8704 22

9507 10

8418 69

8704 23

9507 20 90

8418 91

8704 31 31

9507 30

8418 99

8704 31 39

8427

8704 31 91

8431 20

8704 31 99

8443 31

8704 32

8443 32

8518 40 30

8704 90

8443 39 10

8443 39 39

8518 90

8705

8519 20

9006 10

8450 11 90

8519 81 51

8450 12

8521 10 95

9006 30

8450 19

8522 90 49

9006 52

---

(1)  As defined in Commission Implementing Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 282, 28.10.2011, p. 1).

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ANNEX II

Raw materials, parts and components used for agricultural purposes, industrial transformation or maintenance falling within CN codes
   (1)

| 3901 | | 5501 | |
| --- | --- | --- | --- |
| 3902 10 | | 5502 | |
| 3903 11 | | 5503 | 8706 |
| 3904 10 | | 5504 | 8707 |
| 3906 10 | | 5505 | 8708 |
| 4407 21 | | | 8714 |
| | | 5506 | |
| 4407 22 | | 5507 | |
| | 5108 | 5508 10 10 | |
| 4407 25 | 5110 | 5508 20 10 | |
| | 5111 | 5509 | |
| | | 5510 | |
| 4407 26 | | 5512 | |
| | | 5513 | |
| | | 5514 | 9002 90 |
| 4407 29 | | 5515 | 9006 91 |
| | | 5516 | 9007 91 |
| | | 6001 | 9007 92 |
| | | 6002 | 9008 90 |
| | 5112 | | 9010 90 |
| | | 6217 90 | 9104 |
| 4407 99 | | 6305 | 9108 |
| 4410 | | | 9109 |
| 4412 | | | |
| | 5205 | | |
| | 5208 | | 9110 |
| | 5209 | | |
| | 5210 | | |
| | 5212 | 6309 | |
| | 5401 10 12 | 6406 | |
| | 5401 10 14 | 7601 | 9111 |
| | 5401 20 10 | | 9112 |
| | 5402 | 8529 10 80 | 9114 |
| | 5403 | 8529 10 95 | |
| | 5404 11 | 8529 90 | |
| | 5404 90 | | |
| | 5407 | | |
| | 5408 | | |

3901

5501

3902 10

5502

3903 11

5503

8706

3904 10

5504

8707

3906 10

5505

8708

4407 21

8714

5506

4407 22

5507

5108

5508 10 10

4407 25

5110

5508 20 10

5111

5509

5510

4407 26

5512

5513

5514

9002 90

4407 29

5515

9006 91

5516

9007 91

6001

9007 92

6002

9008 90

5112

9010 90

6217 90

9104

4407 99

6305

9108

4410

9109

4412

5205

5208

9110

5209

5210

5212

6309

5401 10 12

6406

5401 10 14

7601

9111

5401 20 10

9112

5402

8529 10 80

9114

5403

8529 10 95

5404 11

8529 90

5404 90

5407

5408

---

(1)  As defined in Commission Implementing Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 282, 28.10.2011, p. 1).

---

DIRECTIVES

| 29.12.2011 | EN | Official Journal of the European Union | L 345/8 |
| --- | --- | --- | --- |

29.12.2011

EN

Official Journal of the European Union

L 345/8

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COUNCIL DIRECTIVE 2011/96/EU

of 30 November 2011

on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

(recast)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 115 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

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

Having regard to the opinion of the European Economic and Social Committee (2),

Acting in accordance with a special legislative procedure,

Whereas:

| (1) | Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (3) has been substantially amended several times (4). Since further amendments are to be made, it should be recast in the interests of clarity. |
| --- | --- |

(1)

Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (3) has been substantially amended several times (4). Since further amendments are to be made, it should be recast in the interests of clarity.

| (2) | In the light of the judgment of the Court of Justice of 6 May 2008 in Case C-133/06 (5), it is considered necessary to redraft the wording of the second subparagraph of Article 4(3) of Directive 90/435/EEC, for the purpose of clarifying that the rules referred to therein are adopted by the Council acting in accordance with the procedure provided for in the Treaty. It is furthermore appropriate to update the Annexes to that Directive. |
| --- | --- |

(2)

In the light of the judgment of the Court of Justice of 6 May 2008 in Case C-133/06 (5), it is considered necessary to redraft the wording of the second subparagraph of Article 4(3) of Directive 90/435/EEC, for the purpose of clarifying that the rules referred to therein are adopted by the Council acting in accordance with the procedure provided for in the Treaty. It is furthermore appropriate to update the Annexes to that Directive.

| (3) | The objective of this Directive is to exempt dividends and other profit distributions paid by subsidiary companies to their parent companies from withholding taxes and to eliminate double taxation of such income at the level of the parent company. |
| --- | --- |

(3)

The objective of this Directive is to exempt dividends and other profit distributions paid by subsidiary companies to their parent companies from withholding taxes and to eliminate double taxation of such income at the level of the parent company.

| (4) | The grouping together of companies of different Member States may be necessary in order to create within the Union conditions analogous to those of an internal market and in order thus to ensure the effective functioning of such an internal market. Such operations should not to be hampered by restrictions, disadvantages or distortions arising in particular from the tax provisions of the Member States. It is therefore necessary, with respect to such grouping together of companies of different Member States, to provide for tax rules which are neutral from the point of view of competition, in order to allow enterprises to adapt to the requirements of the internal market, to increase their productivity and to improve their competitive strength at the international level. |
| --- | --- |

(4)

The grouping together of companies of different Member States may be necessary in order to create within the Union conditions analogous to those of an internal market and in order thus to ensure the effective functioning of such an internal market. Such operations should not to be hampered by restrictions, disadvantages or distortions arising in particular from the tax provisions of the Member States. It is therefore necessary, with respect to such grouping together of companies of different Member States, to provide for tax rules which are neutral from the point of view of competition, in order to allow enterprises to adapt to the requirements of the internal market, to increase their productivity and to improve their competitive strength at the international level.

| (5) | Such grouping together may result in the formation of groups of parent companies and subsidiaries. |
| --- | --- |

(5)

Such grouping together may result in the formation of groups of parent companies and subsidiaries.

| (6) | Before the entry into force of Directive 90/435/EEC, the tax provisions governing the relations between parent companies and subsidiaries of different Member States varied appreciably from one Member State to another and were generally less advantageous than those applicable to parent companies and subsidiaries of the same Member State. Cooperation between companies of different Member States was thereby disadvantaged in comparison with cooperation between companies of the same Member State. It was necessary to eliminate that disadvantage by the introduction of a common system in order to facilitate the grouping together of companies at Union level. |
| --- | --- |

(6)

Before the entry into force of Directive 90/435/EEC, the tax provisions governing the relations between parent companies and subsidiaries of different Member States varied appreciably from one Member State to another and were generally less advantageous than those applicable to parent companies and subsidiaries of the same Member State. Cooperation between companies of different Member States was thereby disadvantaged in comparison with cooperation between companies of the same Member State. It was necessary to eliminate that disadvantage by the introduction of a common system in order to facilitate the grouping together of companies at Union level.

| (7) | Where a parent company by virtue of its association with its subsidiary receives distributed profits, the Member State of the parent company must either refrain from taxing such profits, or tax such profits while authorising the parent company to deduct from the amount of tax due that fraction of the corporation tax paid by the subsidiary which relates to those profits. |
| --- | --- |

(7)

Where a parent company by virtue of its association with its subsidiary receives distributed profits, the Member State of the parent company must either refrain from taxing such profits, or tax such profits while authorising the parent company to deduct from the amount of tax due that fraction of the corporation tax paid by the subsidiary which relates to those profits.

| (8) | It is furthermore necessary, in order to ensure fiscal neutrality, that the profits which a subsidiary distributes to its parent company be exempt from withholding tax. |
| --- | --- |

(8)

It is furthermore necessary, in order to ensure fiscal neutrality, that the profits which a subsidiary distributes to its parent company be exempt from withholding tax.

| (9) | The payment of profit distributions to, and their receipt by, a permanent establishment of a parent company should give rise to the same treatment as that applying between a subsidiary and its parent. This should include the situation where a parent company and its subsidiary are in the same Member State and the permanent establishment is in another Member State. On the other hand, it appears that situations where the permanent establishment and the subsidiary are situated in the same Member State can, without prejudice to the application of the Treaty principles, be dealt with on the basis of national legislation by the Member State concerned. |
| --- | --- |

(9)

The payment of profit distributions to, and their receipt by, a permanent establishment of a parent company should give rise to the same treatment as that applying between a subsidiary and its parent. This should include the situation where a parent company and its subsidiary are in the same Member State and the permanent establishment is in another Member State. On the other hand, it appears that situations where the permanent establishment and the subsidiary are situated in the same Member State can, without prejudice to the application of the Treaty principles, be dealt with on the basis of national legislation by the Member State concerned.

| (10) | In relation to the treatment of permanent establishments Member States may need to determine the conditions and legal instruments in order to protect the national tax revenue and fend off circumvention of national laws, in accordance with the Treaty principles and taking into account internationally accepted tax rules. |
| --- | --- |

(10)

In relation to the treatment of permanent establishments Member States may need to determine the conditions and legal instruments in order to protect the national tax revenue and fend off circumvention of national laws, in accordance with the Treaty principles and taking into account internationally accepted tax rules.

| (11) | When corporate groups are organised in chains of companies and profits are distributed through the chain of subsidiaries to the parent company, double taxation should be eliminated either by exemption or tax credit. In the case of tax credit the parent company should be able to deduct any tax paid by any of the subsidiaries in the chain provided that the requirements set out in this Directive are met. |
| --- | --- |

(11)

When corporate groups are organised in chains of companies and profits are distributed through the chain of subsidiaries to the parent company, double taxation should be eliminated either by exemption or tax credit. In the case of tax credit the parent company should be able to deduct any tax paid by any of the subsidiaries in the chain provided that the requirements set out in this Directive are met.

| (12) | This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Part B of Annex II, |
| --- | --- |

(12)

This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Part B of Annex II,

HAS ADOPTED THIS DIRECTIVE:

Article 1

1.   Each Member State shall apply this Directive:

| (a) | to distributions of profits received by companies of that Member State which come from their subsidiaries of other Member States; |
| --- | --- |

(a)

to distributions of profits received by companies of that Member State which come from their subsidiaries of other Member States;

| (b) | to distributions of profits by companies of that Member State to companies of other Member States of which they are subsidiaries; |
| --- | --- |

(b)

to distributions of profits by companies of that Member State to companies of other Member States of which they are subsidiaries;

| (c) | to distributions of profits received by permanent establishments situated in that Member State of companies of other Member States which come from their subsidiaries of a Member State other than that where the permanent establishment is situated; |
| --- | --- |

(c)

to distributions of profits received by permanent establishments situated in that Member State of companies of other Member States which come from their subsidiaries of a Member State other than that where the permanent establishment is situated;

| (d) | to distributions of profits by companies of that Member State to permanent establishments situated in another Member State of companies of the same Member State of which they are subsidiaries. |
| --- | --- |

(d)

to distributions of profits by companies of that Member State to permanent establishments situated in another Member State of companies of the same Member State of which they are subsidiaries.

2.   This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of fraud or abuse.

Article 2

For the purposes of this Directive the following definitions shall apply:

| (a) | ‘company of a Member State’ means any company which:






  (i) | takes one of the forms listed in Annex I, Part A; |
| --- | --- | --- |

(a)

‘company of a Member State’ means any company which:

(i)

takes one of the forms listed in Annex I, Part A;

| (ii) | according to the tax laws of a Member State is considered to be resident in that Member State for tax purposes and, under the terms of a double taxation agreement concluded with a third State, is not considered to be resident for tax purposes outside the Union; |
| --- | --- |

(ii)

according to the tax laws of a Member State is considered to be resident in that Member State for tax purposes and, under the terms of a double taxation agreement concluded with a third State, is not considered to be resident for tax purposes outside the Union;

| (iii) | moreover, is subject to one of the taxes listed in Annex I, Part B, without the possibility of an option or of being exempt, or to any other tax which may be substituted for any of those taxes; |
| --- | --- |

(iii)

moreover, is subject to one of the taxes listed in Annex I, Part B, without the possibility of an option or of being exempt, or to any other tax which may be substituted for any of those taxes;

| (b) | ‘permanent establishment’ means a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on in so far as the profits of that place of business are subject to tax in the Member State in which it is situated by virtue of the relevant bilateral tax treaty or, in the absence of such a treaty, by virtue of national law. |
| --- | --- |

(b)

‘permanent establishment’ means a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on in so far as the profits of that place of business are subject to tax in the Member State in which it is situated by virtue of the relevant bilateral tax treaty or, in the absence of such a treaty, by virtue of national law.

Article 3

1.   For the purposes of applying this Directive:

| (a) | the status of parent company shall be attributed:






  (i) | at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10 % in the capital of a company of another Member State fulfilling the same conditions; |
| --- | --- | --- |

(a)

the status of parent company shall be attributed:

(i)

at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10 % in the capital of a company of another Member State fulfilling the same conditions;

| (ii) | under the same conditions, to a company of a Member State which has a minimum holding of 10 % in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State; |
| --- | --- |

(ii)

under the same conditions, to a company of a Member State which has a minimum holding of 10 % in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State;

| (b) | ‘subsidiary’ means that company the capital of which includes the holding referred to in point (a). |
| --- | --- |

(b)

‘subsidiary’ means that company the capital of which includes the holding referred to in point (a).

2.   By way of derogation from paragraph 1, Member States shall have the option of:

| (a) | replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights; |
| --- | --- |

(a)

replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights;

| (b) | not applying this Directive to companies of that Member State, which do not maintain for an uninterrupted period of at least 2 years holdings qualifying them as parent companies, or to those of their companies in which a company of another Member State does not maintain such a holding for an uninterrupted period of at least 2 years. |
| --- | --- |

(b)

not applying this Directive to companies of that Member State, which do not maintain for an uninterrupted period of at least 2 years holdings qualifying them as parent companies, or to those of their companies in which a company of another Member State does not maintain such a holding for an uninterrupted period of at least 2 years.

Article 4

1.   Where a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the Member State of the parent company and the Member State of its permanent establishment shall, except when the subsidiary is liquidated, either:

| (a) | refrain from taxing such profits; or |
| --- | --- |

(a)

refrain from taxing such profits; or

| (b) | tax such profits while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due. |
| --- | --- |

(b)

tax such profits while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.

2.   Nothing in this Directive shall prevent the Member State of the parent company from considering a subsidiary to be fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that subsidiary arising from the law under which it is constituted and therefore from taxing the parent company on its share of the profits of its subsidiary as and when those profits arise. In this case the Member State of the parent company shall refrain from taxing the distributed profits of the subsidiary.

When assessing the parent company’s share of the profits of its subsidiary as they arise the Member State of the parent company shall either exempt those profits or authorise the parent company to deduct from the amount of tax due that fraction of the corporation tax related to the parent company’s share of profits and paid by its subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.

3.   Each Member State shall retain the option of providing that any charges relating to the holding and any losses resulting from the distribution of the profits of the subsidiary may not be deducted from the taxable profits of the parent company.

Where the management costs relating to the holding in such a case are fixed as a flat rate, the fixed amount may not exceed 5 % of the profits distributed by the subsidiary.

4.   Paragraphs 1 and 2 shall apply until the date of effective entry into force of a common system of company taxation.

5.   The Council, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, shall, at the appropriate time, adopt the rules to apply as from the date of effective entry into force of a common system of company taxation.

Article 5

Profits which a subsidiary distributes to its parent company shall be exempt from withholding tax.

Article 6

The Member State of a parent company may not charge withholding tax on the profits which such a company receives from a subsidiary.

Article 7

1.   The term ‘withholding tax’ as used in this Directive shall not cover an advance payment or prepayment (précompte) of corporation tax to the Member State of the subsidiary which is made in connection with a distribution of profits to its parent company.

2.   This Directive shall not affect the application of domestic or agreement-based provisions designed to eliminate or lessen economic double taxation of dividends, in particular provisions relating to the payment of tax credits to the recipients of dividends.

Article 8

1.   Member States shall bring into force the laws, regulations, and administrative provisions necessary to comply with this Directive as from 18 January 2012. They shall forthwith inform the Commission thereof.

When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive together with a correlation table between them and this Directive.

Article 9

Directive 90/435/EEC, as amended by the acts listed in Annex II, Part A, is repealed, without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex II, Part B.

References to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex III.

Article 10

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

Article 11

This Directive is addressed to the Member States.

Done at Brussels, 30 November 2011.

For the Council

The President

J. VINCENT-ROSTOWSKI

---

(1)  Opinion delivered on 4 May 2011 (not yet published in the Official Journal).

1

(2)  OJ C 107, 6.4.2011, p. 73.

2

(3)  OJ L 225, 20.8.1990, p. 6.

3

(4)  See Annex II, Part A.

4

(5)  [2008] ECR I-03189.

5

---

ANNEX I

PART A

List of companies referred to in Article 2(a)(i)

| (a) | companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) (1) and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees (2) and cooperative societies incorporated under Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) (3) and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees (4); |
| --- | --- |

(a)

companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) (1) and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees (2) and cooperative societies incorporated under Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) (3) and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees (4);

| (b) | companies under Belgian law known as ‘société anonyme’/‘naamloze vennootschap’, ‘société en commandite par actions’/‘commanditaire vennootschap op aandelen’, ‘société privée à responsabilité limitée’/‘besloten vennootschap met beperkte aansprakelijkheid’, ‘société coopérative à responsabilité limitée’/‘coöperatieve vennootschap met beperkte aansprakelijkheid’, ‘société coopérative à responsabilité illimitée’/‘coöperatieve vennootschap met onbeperkte aansprakelijkheid’, ‘société en nom collectif’/‘vennootschap onder firma’, ‘société en commandite simple’/‘gewone commanditaire vennootschap’, public undertakings which have adopted one of the abovementioned legal forms, and other companies constituted under Belgian law subject to Belgian corporate tax; |
| --- | --- |

(b)

companies under Belgian law known as ‘société anonyme’/‘naamloze vennootschap’, ‘société en commandite par actions’/‘commanditaire vennootschap op aandelen’, ‘société privée à responsabilité limitée’/‘besloten vennootschap met beperkte aansprakelijkheid’, ‘société coopérative à responsabilité limitée’/‘coöperatieve vennootschap met beperkte aansprakelijkheid’, ‘société coopérative à responsabilité illimitée’/‘coöperatieve vennootschap met onbeperkte aansprakelijkheid’, ‘société en nom collectif’/‘vennootschap onder firma’, ‘société en commandite simple’/‘gewone commanditaire vennootschap’, public undertakings which have adopted one of the abovementioned legal forms, and other companies constituted under Belgian law subject to Belgian corporate tax;

| (c) | companies under Bulgarian law known as: ‘събирателно дружество’, ‘командитно дружество’, ‘дружество с ограничена отговорност’, ‘акционерно дружество’, ‘командитно дружество с акции’, ‘неперсонифицирано дружество’, ‘кооперации’, ‘кооперативни съюзи’, ‘държавни предприятия’ constituted under Bulgarian law and carrying on commercial activities; |
| --- | --- |

(c)

companies under Bulgarian law known as: ‘събирателно дружество’, ‘командитно дружество’, ‘дружество с ограничена отговорност’, ‘акционерно дружество’, ‘командитно дружество с акции’, ‘неперсонифицирано дружество’, ‘кооперации’, ‘кооперативни съюзи’, ‘държавни предприятия’ constituted under Bulgarian law and carrying on commercial activities;

| (d) | companies under Czech law known as: ‘akciová společnost’, ‘společnost s ručením omezeným’; |
| --- | --- |

(d)

companies under Czech law known as: ‘akciová společnost’, ‘společnost s ručením omezeným’;

| (e) | companies under Danish law known as ‘aktieselskab’ and ‘anpartsselskab’. Other companies subject to tax under the Corporation Tax Act, in so far as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to ‘aktieselskaber’; |
| --- | --- |

(e)

companies under Danish law known as ‘aktieselskab’ and ‘anpartsselskab’. Other companies subject to tax under the Corporation Tax Act, in so far as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to ‘aktieselskaber’;

| (f) | companies under German law known as ‘Aktiengesellschaft’, ‘Kommanditgesellschaft auf Aktien’, ‘Gesellschaft mit beschränkter Haftung’, ‘Versicherungsverein auf Gegenseitigkeit’, ‘Erwerbs- und Wirtschaftsgenossenschaft’, ‘Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts’, and other companies constituted under German law subject to German corporate tax; |
| --- | --- |

(f)

companies under German law known as ‘Aktiengesellschaft’, ‘Kommanditgesellschaft auf Aktien’, ‘Gesellschaft mit beschränkter Haftung’, ‘Versicherungsverein auf Gegenseitigkeit’, ‘Erwerbs- und Wirtschaftsgenossenschaft’, ‘Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts’, and other companies constituted under German law subject to German corporate tax;

| (g) | companies under Estonian law known as: ‘täisühing’, ‘usaldusühing’, ‘osaühing’, ‘aktsiaselts’, ‘tulundusühistu’; |
| --- | --- |

(g)

companies under Estonian law known as: ‘täisühing’, ‘usaldusühing’, ‘osaühing’, ‘aktsiaselts’, ‘tulundusühistu’;

| (h) | companies incorporated or existing under Irish law, bodies registered under the Industrial and Provident Societies Act, building societies incorporated under the Building Societies Acts and trustee savings banks within the meaning of the Trustee Savings Banks Act, 1989; |
| --- | --- |

(h)

companies incorporated or existing under Irish law, bodies registered under the Industrial and Provident Societies Act, building societies incorporated under the Building Societies Acts and trustee savings banks within the meaning of the Trustee Savings Banks Act, 1989;

| (i) | companies under Greek law known as ‘ανώνυμη εταιρεία’,·‘εταιρεία περιορισμένης ευθύνης (Ε.Π.Ε.)’·and other companies constituted under Greek law subject to Greek corporate tax; |
| --- | --- |

(i)

companies under Greek law known as ‘ανώνυμη εταιρεία’,·‘εταιρεία περιορισμένης ευθύνης (Ε.Π.Ε.)’·and other companies constituted under Greek law subject to Greek corporate tax;

| (j) | companies under Spanish law known as: ‘sociedad anónima’, ‘sociedad comanditaria por acciones’, ‘sociedad de responsabilidad limitada’, public law bodies which operate under private law. Other entities constituted under Spanish law subject to Spanish corporate tax (‘Impuesto sobre Sociedades’); |
| --- | --- |

(j)

companies under Spanish law known as: ‘sociedad anónima’, ‘sociedad comanditaria por acciones’, ‘sociedad de responsabilidad limitada’, public law bodies which operate under private law. Other entities constituted under Spanish law subject to Spanish corporate tax (‘Impuesto sobre Sociedades’);

| (k) | companies under French law known as ‘société anonyme’, ‘société en commandite par actions’, ‘société à responsabilité limitée’, ‘sociétés par actions simplifiées’, ‘sociétés d’assurances mutuelles’, ‘caisses d’épargne et de prévoyance’, ‘sociétés civiles’ which are automatically subject to corporation tax, ‘coopératives’, ‘unions de coopératives’, industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to French corporate tax; |
| --- | --- |

(k)

companies under French law known as ‘société anonyme’, ‘société en commandite par actions’, ‘société à responsabilité limitée’, ‘sociétés par actions simplifiées’, ‘sociétés d’assurances mutuelles’, ‘caisses d’épargne et de prévoyance’, ‘sociétés civiles’ which are automatically subject to corporation tax, ‘coopératives’, ‘unions de coopératives’, industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to French corporate tax;

| (l) | companies under Italian law known as ‘società per azioni’, ‘società in accomandita per azioni’, ‘società a responsabilità limitata’, ‘società cooperative’, ‘società di mutua assicurazione’, and private and public entities whose activity is wholly or principally commercial; |
| --- | --- |

(l)

companies under Italian law known as ‘società per azioni’, ‘società in accomandita per azioni’, ‘società a responsabilità limitata’, ‘società cooperative’, ‘società di mutua assicurazione’, and private and public entities whose activity is wholly or principally commercial;

| (m) | under Cypriot law: ‘εταιρείες’ as defined in the Income Tax laws; |
| --- | --- |

(m)

under Cypriot law: ‘εταιρείες’ as defined in the Income Tax laws;

| (n) | companies under Latvian law known as: ‘akciju sabiedrība’, ‘sabiedrība ar ierobežotu atbildību’; |
| --- | --- |

(n)

companies under Latvian law known as: ‘akciju sabiedrība’, ‘sabiedrība ar ierobežotu atbildību’;

| (o) | companies incorporated under the law of Lithuania; |
| --- | --- |

(o)

companies incorporated under the law of Lithuania;

| (p) | companies under Luxembourgish law known as ‘société anonyme’, ‘société en commandite par actions’, ‘société à responsabilité limitée’, ‘société coopérative’, ‘société coopérative organisée comme une société anonyme’, ‘association d’assurances mutuelles’, ‘association d’épargne-pension’, ‘entreprise de nature commerciale, industrielle ou minière de l’Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public’, and other companies constituted under Luxembourg law subject to Luxembourg corporate tax; |
| --- | --- |

(p)

companies under Luxembourgish law known as ‘société anonyme’, ‘société en commandite par actions’, ‘société à responsabilité limitée’, ‘société coopérative’, ‘société coopérative organisée comme une société anonyme’, ‘association d’assurances mutuelles’, ‘association d’épargne-pension’, ‘entreprise de nature commerciale, industrielle ou minière de l’Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public’, and other companies constituted under Luxembourg law subject to Luxembourg corporate tax;

| (q) | companies under Hungarian law known as: ‘közkereseti társaság’, ‘betéti társaság’, ‘közös vállalat’, ‘korlátolt felelősségű társaság’, ‘részvénytársaság’, ‘egyesülés’, ‘szövetkezet’; |
| --- | --- |

(q)

companies under Hungarian law known as: ‘közkereseti társaság’, ‘betéti társaság’, ‘közös vállalat’, ‘korlátolt felelősségű társaság’, ‘részvénytársaság’, ‘egyesülés’, ‘szövetkezet’;

| (r) | companies under Maltese law known as: ‘Kumpaniji ta’ Responsabilita’ Limitata’, ‘Soċjetajiet en commandite li l-kapital tagħhom maqsum f’azzjonijiet’; |
| --- | --- |

(r)

companies under Maltese law known as: ‘Kumpaniji ta’ Responsabilita’ Limitata’, ‘Soċjetajiet en commandite li l-kapital tagħhom maqsum f’azzjonijiet’;

| (s) | companies under Dutch law known as ‘naamloze vennootschap’, ‘besloten vennootschap met beperkte aansprakelijkheid’, ‘open commanditaire vennootschap’, ‘coöperatie’, ‘onderlinge waarborgmaatschappij’, ‘fonds voor gemene rekening’, ‘vereniging op coöperatieve grondslag’, ‘vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt’, and other companies constituted under Dutch law subject to Dutch corporate tax; |
| --- | --- |

(s)

companies under Dutch law known as ‘naamloze vennootschap’, ‘besloten vennootschap met beperkte aansprakelijkheid’, ‘open commanditaire vennootschap’, ‘coöperatie’, ‘onderlinge waarborgmaatschappij’, ‘fonds voor gemene rekening’, ‘vereniging op coöperatieve grondslag’, ‘vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt’, and other companies constituted under Dutch law subject to Dutch corporate tax;

| (t) | companies under Austrian law known as ‘Aktiengesellschaft’, ‘Gesellschaft mit beschränkter Haftung’, ‘Versicherungsvereine auf Gegenseitigkeit’, ‘Erwerbs- und Wirtschaftsgenossenschaften’, ‘Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechts’, ‘Sparkassen’, and other companies constituted under Austrian law subject to Austrian corporate tax; |
| --- | --- |

(t)

companies under Austrian law known as ‘Aktiengesellschaft’, ‘Gesellschaft mit beschränkter Haftung’, ‘Versicherungsvereine auf Gegenseitigkeit’, ‘Erwerbs- und Wirtschaftsgenossenschaften’, ‘Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechts’, ‘Sparkassen’, and other companies constituted under Austrian law subject to Austrian corporate tax;

| (u) | companies under Polish law known as: ‘spółka akcyjna’, ‘spółka z ograniczoną odpowiedzialnością’; |
| --- | --- |

(u)

companies under Polish law known as: ‘spółka akcyjna’, ‘spółka z ograniczoną odpowiedzialnością’;

| (v) | commercial companies or civil law companies having a commercial form and cooperatives and public undertakings incorporated in accordance with Portuguese law; |
| --- | --- |

(v)

commercial companies or civil law companies having a commercial form and cooperatives and public undertakings incorporated in accordance with Portuguese law;

| (w) | companies under Romanian law known as: ‘societăți pe acțiuni’, ‘societăți în comandită pe acțiuni’, ‘societăți cu răspundere limitată’; |
| --- | --- |

(w)

companies under Romanian law known as: ‘societăți pe acțiuni’, ‘societăți în comandită pe acțiuni’, ‘societăți cu răspundere limitată’;

| (x) | companies under Slovenian law known as: ‘delniška družba’, ‘komanditna družba’, ‘družba z omejeno odgovornostjo’; |
| --- | --- |

(x)

companies under Slovenian law known as: ‘delniška družba’, ‘komanditna družba’, ‘družba z omejeno odgovornostjo’;

| (y) | companies under Slovak law known as: ‘akciová spoločnosť’, ‘spoločnosť s ručením obmedzeným’, ‘komanditná spoločnosť’; |
| --- | --- |

(y)

companies under Slovak law known as: ‘akciová spoločnosť’, ‘spoločnosť s ručením obmedzeným’, ‘komanditná spoločnosť’;

| (z) | companies under Finnish law known as ‘osakeyhtiö’/‘aktiebolag’, ‘osuuskunta’/‘andelslag’, ‘säästöpankki’/‘sparbank’ and ‘vakuutusyhtiö’/‘försäkringsbolag’; |
| --- | --- |

(z)

companies under Finnish law known as ‘osakeyhtiö’/‘aktiebolag’, ‘osuuskunta’/‘andelslag’, ‘säästöpankki’/‘sparbank’ and ‘vakuutusyhtiö’/‘försäkringsbolag’;

| (aa) | companies under Swedish law known as ‘aktiebolag’, ‘försäkringsaktiebolag’, ‘ekonomiska föreningar’, ‘sparbanker’, ‘ömsesidiga försäkringsbolag’, ‘försäkringsföreningar’; |
| --- | --- |

(aa)

companies under Swedish law known as ‘aktiebolag’, ‘försäkringsaktiebolag’, ‘ekonomiska föreningar’, ‘sparbanker’, ‘ömsesidiga försäkringsbolag’, ‘försäkringsföreningar’;

| (ab) | companies incorporated under the law of the United Kingdom. |
| --- | --- |

(ab)

companies incorporated under the law of the United Kingdom.

PART B

List of taxes referred to in Article 2(a)(iii)

| — | impôt des sociétés/vennootschapsbelasting in Belgium, |
| --- | --- |

—

impôt des sociétés/vennootschapsbelasting in Belgium,

| — | корпоративен данък in Bulgaria, |
| --- | --- |

—

корпоративен данък in Bulgaria,

| — | daň z příjmů právnických osob in the Czech Republic, |
| --- | --- |

—

daň z příjmů právnických osob in the Czech Republic,

| — | selskabsskat in Denmark, |
| --- | --- |

—

selskabsskat in Denmark,

| — | Körperschaftssteuer in Germany, |
| --- | --- |

—

Körperschaftssteuer in Germany,

| — | tulumaks in Estonia, |
| --- | --- |

—

tulumaks in Estonia,

| — | corporation tax in Ireland, |
| --- | --- |

—

corporation tax in Ireland,

| — | φόρος εισοδήματος νομικών προσώπων κερδοσκοπικού χαρακτήρα in Greece, |
| --- | --- |

—

φόρος εισοδήματος νομικών προσώπων κερδοσκοπικού χαρακτήρα in Greece,

| — | impuesto sobre sociedades in Spain, |
| --- | --- |

—

impuesto sobre sociedades in Spain,

| — | impôt sur les sociétés in France, |
| --- | --- |

—

impôt sur les sociétés in France,

| — | imposta sul reddito delle società in Italy, |
| --- | --- |

—

imposta sul reddito delle società in Italy,

| — | φόρος εισοδήματος in Cyprus, |
| --- | --- |

—

φόρος εισοδήματος in Cyprus,

| — | uzņēmumu ienākuma nodoklis in Latvia, |
| --- | --- |

—

uzņēmumu ienākuma nodoklis in Latvia,

| — | pelno mokestis in Lithuania, |
| --- | --- |

—

pelno mokestis in Lithuania,

| — | impôt sur le revenu des collectivités in Luxembourg, |
| --- | --- |

—

impôt sur le revenu des collectivités in Luxembourg,

| — | társasági adó, osztalékadó in Hungary, |
| --- | --- |

—

társasági adó, osztalékadó in Hungary,

| — | taxxa fuq l-income in Malta, |
| --- | --- |

—

taxxa fuq l-income in Malta,

| — | vennootschapsbelasting in the Netherlands, |
| --- | --- |

—

vennootschapsbelasting in the Netherlands,

| — | Körperschaftssteuer in Austria, |
| --- | --- |

—

Körperschaftssteuer in Austria,

| — | podatek dochodowy od osób prawnych in Poland, |
| --- | --- |

—

podatek dochodowy od osób prawnych in Poland,

| — | imposto sobre o rendimento das pessoas colectivas in Portugal, |
| --- | --- |

—

imposto sobre o rendimento das pessoas colectivas in Portugal,

| — | impozit pe profit in Romania, |
| --- | --- |

—

impozit pe profit in Romania,

| — | davek od dobička pravnih oseb in Slovenia, |
| --- | --- |

—

davek od dobička pravnih oseb in Slovenia,

| — | daň z príjmov právnických osôb in Slovakia, |
| --- | --- |

—

daň z príjmov právnických osôb in Slovakia,

| — | yhteisöjen tulovero/inkomstskatten för samfund in Finland, |
| --- | --- |

—

yhteisöjen tulovero/inkomstskatten för samfund in Finland,

| — | statlig inkomstskatt in Sweden, |
| --- | --- |

—

statlig inkomstskatt in Sweden,

| — | corporation tax in the United Kingdom. |
| --- | --- |

—

corporation tax in the United Kingdom.

---

(1)  OJ L 294, 10.11.2001, p. 1.

(2)  OJ L 294, 10.11.2001, p. 22.

(3)  OJ L 207, 18.8.2003, p. 1.

(4)  OJ L 207, 18.8.2003, p. 25.

---

ANNEX II

PART A

Repealed Directive with list of its successive amendments

(referred to in Article 9)

| Council Directive 90/435/EEC
  (OJ L 225, 20.8.1990, p. 6). | |
| --- | --- |
| Point XI.B.I.3 of Annex I to the 1994 Act of Accession
  (OJ C 241, 29.8.1994, p. 196). | |
| Council Directive 2003/123/EC
  (OJ L 7, 13.1.2004, p. 41). | |
| Point 9.8 of Annex II to the 2003 Act of Accession
  (OJ L 236, 23.9.2003, p. 555). | |
| Council Directive 2006/98/EC
  (OJ L 363, 20.12.2006, p. 129). | Annex, point 7 only |

Council Directive 90/435/EEC

(OJ L 225, 20.8.1990, p. 6).

Point XI.B.I.3 of Annex I to the 1994 Act of Accession

(OJ C 241, 29.8.1994, p. 196).

Council Directive 2003/123/EC

(OJ L 7, 13.1.2004, p. 41).

Point 9.8 of Annex II to the 2003 Act of Accession

(OJ L 236, 23.9.2003, p. 555).

Council Directive 2006/98/EC

(OJ L 363, 20.12.2006, p. 129).

Annex, point 7 only

PART B

List of time limits for transposition into national law

(referred to in Article 9)

| Directive | Time limit for transposition |
| --- | --- |
| 90/435/EEC | 31 December 1991 |
| 2003/123/EC | 1 January 2005 |
| 2006/98/EC | 1 January 2007 |

Directive

Time limit for transposition

90/435/EEC

31 December 1991

2003/123/EC

1 January 2005

2006/98/EC

1 January 2007

---

ANNEX III

Correlation Table

| Directive 90/435/EEC | This Directive |
| --- | --- |
| Article 1(1) first to fourth indents | Article 1(1)(a) to (d) |
| Article 1(2) | Article 1(2) |
| Article 2(1) first part of the introductory phrase | Article 2 introductory phrase |
| Article 2(1) second part of the introductory phrase | Article 2(a), introductory phrase |
| Article 2(1)(a) | Article 2(a)(i) |
| Article 2(1)(b) | Article 2(a)(ii) |
| Article 2(1)(c) introductory phrase of the first subparagraph and second subparagraph | Article 2(a)(iii) |
| Article 2(1)(c), first subparagraph, first to twenty-seventh indents | Annex I, Part B, first to twenty-seventh indents |
| Article 2(2) | Article 2(b) |
| Article 3(1) introductory phrase | Article 3(1), introductory phrase |
| Article 3(1)(a) first subparagraph, initial words | Article 3(1)(a), introductory phrase |
| Article 3(1)(a) first subparagraph, final words | Article 3(1)(a)(i) |
| Article 3(1)(a) second subparagraph | Article 3(1)(a)(ii) |
| Article 3(1)(a) third subparagraph | — |
| Article 3(1)(a) fourth subparagraph | — |
| Article 3(1)(b) | Article 3(1)(b) |
| Article 3(2) first and second indents | Article 3(2)(a) and (b) |
| Article 4(1) first and second indents | Article 4(1)(a) and (b) |
| Article 4(1a) | Article 4(2) |
| Article 4(2) first sentence | Article 4(3) first subparagraph |
| Article 4(2) second sentence | Article 4(3) second subparagraph |
| Article 4(3) first subparagraph | Article 4(4) |
| Article 4(3) second subparagraph | Article 4(5) |
| Articles 5, 6 and 7 | Articles 5, 6 and 7 |
| Article 8(1) | — |
| Article 8(2) | Article 8 |
| — | Article 9 |
| — | Article 10 |
| Article 9 | Article 11 |
| Annex | Annex I, Part A |
| — | Annex II |
| — | Annex III |

Directive 90/435/EEC

This Directive

Article 1(1) first to fourth indents

Article 1(1)(a) to (d)

Article 1(2)

Article 1(2)

Article 2(1) first part of the introductory phrase

Article 2 introductory phrase

Article 2(1) second part of the introductory phrase

Article 2(a), introductory phrase

Article 2(1)(a)

Article 2(a)(i)

Article 2(1)(b)

Article 2(a)(ii)

Article 2(1)(c) introductory phrase of the first subparagraph and second subparagraph

Article 2(a)(iii)

Article 2(1)(c), first subparagraph, first to twenty-seventh indents

Annex I, Part B, first to twenty-seventh indents

Article 2(2)

Article 2(b)

Article 3(1) introductory phrase

Article 3(1), introductory phrase

Article 3(1)(a) first subparagraph, initial words

Article 3(1)(a), introductory phrase

Article 3(1)(a) first subparagraph, final words

Article 3(1)(a)(i)

Article 3(1)(a) second subparagraph

Article 3(1)(a)(ii)

Article 3(1)(a) third subparagraph

—

Article 3(1)(a) fourth subparagraph

—

Article 3(1)(b)

Article 3(1)(b)

Article 3(2) first and second indents

Article 3(2)(a) and (b)

Article 4(1) first and second indents

Article 4(1)(a) and (b)

Article 4(1a)

Article 4(2)

Article 4(2) first sentence

Article 4(3) first subparagraph

Article 4(2) second sentence

Article 4(3) second subparagraph

Article 4(3) first subparagraph

Article 4(4)

Article 4(3) second subparagraph

Article 4(5)

Articles 5, 6 and 7

Articles 5, 6 and 7

Article 8(1)

—

Article 8(2)

Article 8

—

Article 9

—

Article 10

Article 9

Article 11

Annex

Annex I, Part A

—

Annex II

—

Annex III

---

DECISIONS

| 29.12.2011 | EN | Official Journal of the European Union | L 345/17 |
| --- | --- | --- | --- |

29.12.2011

EN

Official Journal of the European Union

L 345/17

---

COUNCIL DECISION No 895/2011/EU

of 19 December 2011

amending Decision 2002/546/EC as regards its period of application

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 349 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

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

Acting in accordance with a special legislative procedure,

Whereas:

| (1) | Council Decision 2002/546/EC (2) authorises Spain, up to 31 December 2011, to apply exemptions from or reductions in the tax known as ‘Arbitrio sobre las Importaciones y Entregas de Mercancías en las islas Canarias’ (hereinafter ‘the AIEM tax’) to certain products produced locally in the Canary Islands. The Annex to that Decision contains a list of products to which exemptions and reductions from the AIEM tax may be applied. The difference between the taxation of locally produced products and the taxation of other products may not exceed 5, 15 or 25 %, depending on the product. |
| --- | --- |

(1)

Council Decision 2002/546/EC (2) authorises Spain, up to 31 December 2011, to apply exemptions from or reductions in the tax known as ‘Arbitrio sobre las Importaciones y Entregas de Mercancías en las islas Canarias’ (hereinafter ‘the AIEM tax’) to certain products produced locally in the Canary Islands. The Annex to that Decision contains a list of products to which exemptions and reductions from the AIEM tax may be applied. The difference between the taxation of locally produced products and the taxation of other products may not exceed 5, 15 or 25 %, depending on the product.

| (2) | It is justified to extend the period of application of Decision 2002/546/EC for two years, since the basic elements justifying the authorisation provided under that Decision have remained unchanged. In this regard, the report from the Commission to the Council of 28 August 2008 on the application of the special arrangements concerning the AIEM tax applicable in the Canary Islands confirmed that the AIEM tax was functioning in a satisfactory manner and without the need for any amendments to Decision 2002/546/EC. |
| --- | --- |

(2)

It is justified to extend the period of application of Decision 2002/546/EC for two years, since the basic elements justifying the authorisation provided under that Decision have remained unchanged. In this regard, the report from the Commission to the Council of 28 August 2008 on the application of the special arrangements concerning the AIEM tax applicable in the Canary Islands confirmed that the AIEM tax was functioning in a satisfactory manner and without the need for any amendments to Decision 2002/546/EC.

| (3) | Moreover, the report received by the Commission from the Spanish authorities confirms that the handicaps that justified the authorisation of total exemptions and partial reductions of the AIEM tax to a list of products produced locally in the Canary Islands are still valid. |
| --- | --- |

(3)

Moreover, the report received by the Commission from the Spanish authorities confirms that the handicaps that justified the authorisation of total exemptions and partial reductions of the AIEM tax to a list of products produced locally in the Canary Islands are still valid.

| (4) | Decision 2002/546/EC should be amended accordingly, |
| --- | --- |

(4)

Decision 2002/546/EC should be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In the first sentence of Article 1(1) of Decision 2002/546/EC, the date ‘31 December 2011’ is replaced by that of ‘31 December 2013’.

Article 2

This Decision shall enter into force on the day of its adoption.

Article 3

This Decision is addressed to the Kingdom of Spain.

Done at Brussels, 19 December 2011.

For the Council

The President

M. KOROLEC

---

(1)  Opinion of 1 December 2011 (not yet published in the Official Journal).

1

(2)  OJ L 179, 9.7.2002, p. 22.

2

---

| 29.12.2011 | EN | Official Journal of the European Union | L 345/18 |
| --- | --- | --- | --- |

29.12.2011

EN

Official Journal of the European Union

L 345/18

---

COUNCIL DECISION No 896/2011/EU

of 19 December 2011

amending Decision 2007/659/EC as regards its period of application and the annual quota benefiting from a reduced rate of excise duty

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 349 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

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

Acting in accordance with a special legislative procedure,

Whereas:

| (1) | Council Decision 2007/659/EC of 9 October 2007 authorising France to apply a reduced rate of excise duty on ‘traditional’ rum produced in its overseas departments (2) authorises France to apply to ‘traditional’ rum produced in its overseas departments and sold on the French mainland a reduced rate of excise duty which may be lower than the minimum rate of excise duty on alcohol set by Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages (3) but not more than 50 % lower than the standard national excise duty on alcohol. The ‘traditional’ rum to which the reduced rate of excise duty applies is now defined in point 1(f) of Annex II to Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks (4). The reduction in excise duty is confined to an annual quota of 108 000 hectolitres of pure alcohol. The derogation expires on 31 December 2012. |
| --- | --- |

(1)

Council Decision 2007/659/EC of 9 October 2007 authorising France to apply a reduced rate of excise duty on ‘traditional’ rum produced in its overseas departments (2) authorises France to apply to ‘traditional’ rum produced in its overseas departments and sold on the French mainland a reduced rate of excise duty which may be lower than the minimum rate of excise duty on alcohol set by Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages (3) but not more than 50 % lower than the standard national excise duty on alcohol. The ‘traditional’ rum to which the reduced rate of excise duty applies is now defined in point 1(f) of Annex II to Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks (4). The reduction in excise duty is confined to an annual quota of 108 000 hectolitres of pure alcohol. The derogation expires on 31 December 2012.

| (2) | In order to adapt the terms of Decision 2007/659/EC to Article 349 of the Treaty on the Functioning of the European Union and bearing in mind that ‘traditional’ rum is produced only in Guadeloupe, French Guiana, Martinique and Réunion, therefore, a reference should be made in this amending Decision exclusively to those four outermost regions. |
| --- | --- |

(2)

In order to adapt the terms of Decision 2007/659/EC to Article 349 of the Treaty on the Functioning of the European Union and bearing in mind that ‘traditional’ rum is produced only in Guadeloupe, French Guiana, Martinique and Réunion, therefore, a reference should be made in this amending Decision exclusively to those four outermost regions.

| (3) | On 29 June 2010, the French authorities sent the Commission the report provided for in Article 4 of Decision 2007/659/EC. The report contains two requests. First, the French authorities ask that the annual quota be increased from 108 000 hectolitres to 125 000 hectolitres of pure alcohol to reflect trends on the market for rum in the Union. Secondly, they request an extension by 1 year, i.e. to 31 December 2013, of the period of application of Decision 2007/659/EC so as to bring it into line with that of a State aid decision on the same issue adopted by the Commission on 27 June 2007 (5) (hereinafter: ‘the State aid Decision’). |
| --- | --- |

(3)

On 29 June 2010, the French authorities sent the Commission the report provided for in Article 4 of Decision 2007/659/EC. The report contains two requests. First, the French authorities ask that the annual quota be increased from 108 000 hectolitres to 125 000 hectolitres of pure alcohol to reflect trends on the market for rum in the Union. Secondly, they request an extension by 1 year, i.e. to 31 December 2013, of the period of application of Decision 2007/659/EC so as to bring it into line with that of a State aid decision on the same issue adopted by the Commission on 27 June 2007 (5) (hereinafter: ‘the State aid Decision’).

| (4) | The information provided by the French authorities shows that quantities of ‘traditional’ rum coming onto the market at the reduced rate of excise duty have grown since the adoption of Decision 2007/659/EC, from 96 100 hectolitres of pure alcohol in 2007 to 105 700 hectolitres in 2010, i.e. an annual increase of 3,2 %. Provided that this trend continues, the quantities of ‘traditional’ rum coming onto the market should be around 109 100 hectolitres of pure alcohol in 2011, 112 600 hectolitres in 2012 and 116 200 hectolitres in 2013, thus exceeding the 108 000 hectolitre quota provided for by Decision 2007/659/EC. |
| --- | --- |

(4)

The information provided by the French authorities shows that quantities of ‘traditional’ rum coming onto the market at the reduced rate of excise duty have grown since the adoption of Decision 2007/659/EC, from 96 100 hectolitres of pure alcohol in 2007 to 105 700 hectolitres in 2010, i.e. an annual increase of 3,2 %. Provided that this trend continues, the quantities of ‘traditional’ rum coming onto the market should be around 109 100 hectolitres of pure alcohol in 2011, 112 600 hectolitres in 2012 and 116 200 hectolitres in 2013, thus exceeding the 108 000 hectolitre quota provided for by Decision 2007/659/EC.

| (5) | Recital 9 of Decision 2007/659/EC underlines that since the competitiveness of ‘traditional’ rum from the overseas departments needs to be supported on the market in mainland France in order to safeguard the activity of their sugar-cane rum sector, the quantities of traditional rum originating in the overseas departments eligible for a reduced rate of excise duty when released for consumption on that market should be reviewed. The 108 000 hectolitre annual quota established by Decision 2007/659/EC should be, therefore, increased to 120 000 hectolitres, including the quota for 2011 in order to ensure continuity, taking into account the increase forecasted for that year. This increase would cover annual growth of 4,3 %, i.e. a little more than the 3,2 % increase witnessed in 2007-10. |
| --- | --- |

(5)

Recital 9 of Decision 2007/659/EC underlines that since the competitiveness of ‘traditional’ rum from the overseas departments needs to be supported on the market in mainland France in order to safeguard the activity of their sugar-cane rum sector, the quantities of traditional rum originating in the overseas departments eligible for a reduced rate of excise duty when released for consumption on that market should be reviewed. The 108 000 hectolitre annual quota established by Decision 2007/659/EC should be, therefore, increased to 120 000 hectolitres, including the quota for 2011 in order to ensure continuity, taking into account the increase forecasted for that year. This increase would cover annual growth of 4,3 %, i.e. a little more than the 3,2 % increase witnessed in 2007-10.

| (6) | It is also necessary to extend the period of application of Decision 2007/659/EC by 1 year so that it expires at the same time as that of the State aid Decision. |
| --- | --- |

(6)

It is also necessary to extend the period of application of Decision 2007/659/EC by 1 year so that it expires at the same time as that of the State aid Decision.

| (7) | Decision 2007/659/EC should be amended accordingly, |
| --- | --- |

(7)

Decision 2007/659/EC should be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Decision 2007/659/EC is amended as follows:

| (1) | the title is replaced by the following: |
| --- | --- |

(1)

the title is replaced by the following:

| (2) | Article 1 is replaced by the following:
  ‘Article 1
  By way of derogation from Article 110 of the Treaty on the Functioning of the European Union, France is authorised to extend the application on the French mainland, to ‘traditional’ rum produced in Guadeloupe, French Guiana, Martinique and Réunion, of a rate of excise duty lower than the full rate for alcohol set by Article 3 of Directive 92/84/EEC.’; |
| --- | --- |

(2)

Article 1 is replaced by the following:

‘Article 1

By way of derogation from Article 110 of the Treaty on the Functioning of the European Union, France is authorised to extend the application on the French mainland, to ‘traditional’ rum produced in Guadeloupe, French Guiana, Martinique and Réunion, of a rate of excise duty lower than the full rate for alcohol set by Article 3 of Directive 92/84/EEC.’;

| (3) | Article 2 is replaced by the following:
  ‘Article 2
  The derogation referred to in Article 1 shall be confined to rum as defined in point 1(f) of Annex II to Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks (6) produced in Guadeloupe, French Guiana, Martinique and Réunion from sugar cane harvested in the place of manufacture, having a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol and an alcoholic strength by volume of 40 % or more. |
| --- | --- |

(3)

Article 2 is replaced by the following:

‘Article 2

The derogation referred to in Article 1 shall be confined to rum as defined in point 1(f) of Annex II to Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks (6) produced in Guadeloupe, French Guiana, Martinique and Réunion from sugar cane harvested in the place of manufacture, having a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol and an alcoholic strength by volume of 40 % or more.

| (4) | Article 3(1) is replaced by the following:
  ‘1.   The reduced rate of excise duty applicable to the product referred to in Article 2 shall be confined to an annual quota of 108 000 hectolitres of pure alcohol for the period up to 31 December 2010. For the period between 1 January 2011 and 31 December 2013, it shall be confined to an annual quota of 120 000 hectolitres.’; |
| --- | --- |

(4)

Article 3(1) is replaced by the following:

‘1.   The reduced rate of excise duty applicable to the product referred to in Article 2 shall be confined to an annual quota of 108 000 hectolitres of pure alcohol for the period up to 31 December 2010. For the period between 1 January 2011 and 31 December 2013, it shall be confined to an annual quota of 120 000 hectolitres.’;

| (5) | in Article 5, the date 31 December 2012 is replaced by that of 31 December 2013. |
| --- | --- |

(5)

in Article 5, the date 31 December 2012 is replaced by that of 31 December 2013.

Article 2

This Decision shall enter into force on the day of its adoption.

Article 3

This Decision is addressed to the French Republic.

Done at Brussels, 19 December 2011.

For the Council

The President

M. KOROLEC

---

(1)  Opinion of 1 December 2011 (not yet published in the Official Journal).

1

(2)  OJ L 270, 13.10.2007, p. 12.

2

(3)  OJ L 316, 31.10.1992, p. 29.

3

(4)  OJ L 39, 13.2.2008, p. 16.

4

(5)  OJ C 15, 22.1.2008, p. 1.

5

(6)  OJ L 39, 13.2.2008, p. 16.’;

6

---

II Non-legislative acts

REGULATIONS

| 29.12.2011 | EN | Official Journal of the European Union | L 345/20 |
| --- | --- | --- | --- |

29.12.2011

EN

Official Journal of the European Union

L 345/20

---

COMMISSION IMPLEMENTING REGULATION (EU) No 1387/2011

of 14 December 2011

correcting the Finnish, French, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish versions of Regulation (EC) No 951/2006 laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1) and in particular Article 85 and Article 161(3), in conjunction with Article 4 thereof,

Whereas:

| (1) | Following the amendment of Commission Regulation (EC) No 951/2006 (2), by Commission Regulation (EC) No 1055/2009 (3), it was noted that the Finnish, French, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish versions of Regulation (EC) No 951/2006 contain an error in Article 7b(3), as regards the starting date for submitting applications for export licences. |
| --- | --- |

(1)

Following the amendment of Commission Regulation (EC) No 951/2006 (2), by Commission Regulation (EC) No 1055/2009 (3), it was noted that the Finnish, French, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish versions of Regulation (EC) No 951/2006 contain an error in Article 7b(3), as regards the starting date for submitting applications for export licences.

| (2) | Regulation (EC) No 951/2006 should therefore be corrected accordingly. |
| --- | --- |

(2)

Regulation (EC) No 951/2006 should therefore be corrected accordingly.

| (3) | The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for the Common Organisation of Agricultural Markets, |
| --- | --- |

(3)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for the Common Organisation of Agricultural Markets,

HAS ADOPTED THIS REGULATION:

Article 1

Concerns only the Finnish, French, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish versions.

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, 14 December 2011.

For the Commission

The President

José Manuel BARROSO

---

(1)  OJ L 299, 16.11.2007, p. 1.

1

(2)  OJ L 178, 1.7.2006, p. 24.

2

(3)  OJ L 290, 6.11.2009, p. 64.

3

---

DECISIONS

| 29.12.2011 | EN | Official Journal of the European Union | L 345/21 |
| --- | --- | --- | --- |

29.12.2011

EN

Official Journal of the European Union

L 345/21

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EUROPEAN COUNCIL DECISION

of 19 December 2011

appointing a member of the Executive Board of the European Central Bank

(2011/897/EU)

THE EUROPEAN COUNCIL,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 283(2) thereof,

Having regard to the Protocol on the Statute of the European System of Central Banks and of the European Central Bank, and in particular Article 11.2 thereof,

Having regard to the recommendation of the Council of the European Union (1),

Having regard to the opinion of the European Parliament (2),

Having regard to the opinion of the Governing Council of the European Central Bank (3),

Whereas:

| (1) | By letter dated 10 November 2011, the President of the European Central Bank, Mr Mario DRAGHI announced the decision of Mr Lorenzo BINI SMAGHI to resign from his position on the Executive Board with effect from the end of 31 December 2011. It is therefore necessary to appoint a new member of the Executive Board of the European Central Bank. |
| --- | --- |

(1)

By letter dated 10 November 2011, the President of the European Central Bank, Mr Mario DRAGHI announced the decision of Mr Lorenzo BINI SMAGHI to resign from his position on the Executive Board with effect from the end of 31 December 2011. It is therefore necessary to appoint a new member of the Executive Board of the European Central Bank.

| (2) | The European Council wishes to appoint Mr Benoît COEURÉ who, in its view, fulfils all the requirements set out in Article 283(2) of the Treaty, |
| --- | --- |

(2)

The European Council wishes to appoint Mr Benoît COEURÉ who, in its view, fulfils all the requirements set out in Article 283(2) of the Treaty,

HAS ADOPTED THIS DECISION:

Article 1

Mr Benoît COEURÉ is hereby appointed a member of the Executive Board of the European Central Bank for a term of office of eight years as from 1 January 2012.

Article 2

This Decision shall be published in the Official Journal of the European Union.

Article 3

This Decision shall enter into force on the date of its adoption.

Done at Brussels, 19 December 2011.

For the European Council

The President

H. VAN ROMPUY

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(1)  Not yet published in the Official Journal.

1

(2)  Opinion delivered on 14 December 2011 (not yet published in the Official Journal).

2

(3)  Opinion delivered on 8 December 2011 (not yet published in the Official Journal).

3

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| 29.12.2011 | EN | Official Journal of the European Union | L 345/22 |
| --- | --- | --- | --- |

29.12.2011

EN

Official Journal of the European Union

L 345/22

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COMMISSION IMPLEMENTING DECISION

of 21 December 2011

amending Decision 2009/852/EC on transitional measures under Regulations (EC) No 852/2004 and (EC) No 853/2004 of the European Parliament and of the Council as regard the processing of non-compliant raw milk in certain milk-processing establishments in Romania and the structural requirements of such establishments

(notified under document C(2011) 9562)

(Text with EEA relevance)

(2011/898/EU)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs (1) and in particular the second subparagraph of Article 12 thereof,

Having regard to Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin (2) and in particular Article 9 thereof,

Whereas:

| (1) | Regulation (EC) No 852/2004 lays down general rules for food business operators on the hygiene of foodstuffs based amongst others on the principles of hazard analysis and critical control points. It provides that food business operators are to comply with certain procedures based on those principles. |
| --- | --- |

(1)

Regulation (EC) No 852/2004 lays down general rules for food business operators on the hygiene of foodstuffs based amongst others on the principles of hazard analysis and critical control points. It provides that food business operators are to comply with certain procedures based on those principles.

| (2) | Regulation (EC) No 853/2004 lays down specific rules on the hygiene of food of animal origin for food business operators and supplements the rules laid down in Regulation (EC) No 852/2004. The rules laid down in Regulation (EC) No 852/2004 include structural requirements for milk-processing establishments and the rules laid down in Regulation (EC) No 853/2004 include structural requirements for such establishments as well as hygiene requirements concerning raw milk and dairy products. |
| --- | --- |

(2)

Regulation (EC) No 853/2004 lays down specific rules on the hygiene of food of animal origin for food business operators and supplements the rules laid down in Regulation (EC) No 852/2004. The rules laid down in Regulation (EC) No 852/2004 include structural requirements for milk-processing establishments and the rules laid down in Regulation (EC) No 853/2004 include structural requirements for such establishments as well as hygiene requirements concerning raw milk and dairy products.

| (3) | Article 2 of Commission Decision 2009/852/EC (3) provides that certain structural requirements laid down in Regulation (EC) No 852/2004 and in Regulation (EC) No 853/2004 are not to apply, until 31 December 2011, to the milk-processing establishments in Romania listed in Annex I to that Decision. |
| --- | --- |

(3)

Article 2 of Commission Decision 2009/852/EC (3) provides that certain structural requirements laid down in Regulation (EC) No 852/2004 and in Regulation (EC) No 853/2004 are not to apply, until 31 December 2011, to the milk-processing establishments in Romania listed in Annex I to that Decision.

| (4) | Decision 2009/852/EC also provides that, by way of derogation from the requirements of Regulation (EC) No 853/2004, the milk-processing establishments listed in Annex II thereto may process, until 31 December 2011, compliant and non-compliant milk, provided that such processing is carried out on separate production lines. |
| --- | --- |

(4)

Decision 2009/852/EC also provides that, by way of derogation from the requirements of Regulation (EC) No 853/2004, the milk-processing establishments listed in Annex II thereto may process, until 31 December 2011, compliant and non-compliant milk, provided that such processing is carried out on separate production lines.

| (5) | In addition, Decision 2009/852/EC provides that the milk-processing establishments listed in Annex III thereto may process, until 31 December 2011, compliant and non-compliant milk without separate production lines. |
| --- | --- |

(5)

In addition, Decision 2009/852/EC provides that the milk-processing establishments listed in Annex III thereto may process, until 31 December 2011, compliant and non-compliant milk without separate production lines.

| (6) | In September 2011 Romania has informed the Commission that, starting from January 2012, all the milk-processing establishments which are currently listed in Annex I to Decision 2009/852/EC will be in compliance with the structural requirements laid down in Regulations (EC) No 852/2004 and (EC) No 853/2004. Consequently Article 2 of Decision 2009/852/EC should be deleted. |
| --- | --- |

(6)

In September 2011 Romania has informed the Commission that, starting from January 2012, all the milk-processing establishments which are currently listed in Annex I to Decision 2009/852/EC will be in compliance with the structural requirements laid down in Regulations (EC) No 852/2004 and (EC) No 853/2004. Consequently Article 2 of Decision 2009/852/EC should be deleted.

| (7) | Annexes II and III to Decision 2009/852/EC should therefore be amended accordingly. |
| --- | --- |

(7)

Annexes II and III to Decision 2009/852/EC should therefore be amended accordingly.

| (8) | In addition, Romania has informed the Commission that, since the entry into force of Decision 2009/852/EC, the proportion of raw milk that complies with the requirements of Regulation (EC) No 853/2004, delivered to milk-processing establishments in that Member State, has considerably increased. Romania has also established an action plan aimed at covering the entire production chain of milk in that Member State ensuring compliance with the EU rules. |
| --- | --- |

(8)

In addition, Romania has informed the Commission that, since the entry into force of Decision 2009/852/EC, the proportion of raw milk that complies with the requirements of Regulation (EC) No 853/2004, delivered to milk-processing establishments in that Member State, has considerably increased. Romania has also established an action plan aimed at covering the entire production chain of milk in that Member State ensuring compliance with the EU rules.

| (9) | However, according with the report submitted by Romania on the basis of Article 6 of Decision 2009/852/EC and on the information provided by Romanian authorities during the Standing Committee of Food Chain and Animal Health of 17 October 2011, the situation of the milk sector in Romania is still not in conformity with the requirements laid down in Regulation (EC) No 853/2004. |
| --- | --- |

(9)

However, according with the report submitted by Romania on the basis of Article 6 of Decision 2009/852/EC and on the information provided by Romanian authorities during the Standing Committee of Food Chain and Animal Health of 17 October 2011, the situation of the milk sector in Romania is still not in conformity with the requirements laid down in Regulation (EC) No 853/2004.

| (10) | Taking into account the current situation, and in order to avoid frustrating the efforts made by the Romanian authorities, it is appropriate to extend the application of the measures provided for in Decision 2009/852/EC. |
| --- | --- |

(10)

Taking into account the current situation, and in order to avoid frustrating the efforts made by the Romanian authorities, it is appropriate to extend the application of the measures provided for in Decision 2009/852/EC.

| (11) | Romania should continue the process of bringing the raw milk processed by the establishments listed in Annexes II and III to Decision 2009/852/EC in compliance with the requirements laid down in Regulation (EC) No 853/2004. |
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(11)

Romania should continue the process of bringing the raw milk processed by the establishments listed in Annexes II and III to Decision 2009/852/EC in compliance with the requirements laid down in Regulation (EC) No 853/2004.

| (12) | In particular, Romania should continue to monitor the situation and submit to the Commission regular reports on progress towards full compliance with those requirements. Based on the conclusions of those reports, appropriate measures should be taken. |
| --- | --- |

(12)

In particular, Romania should continue to monitor the situation and submit to the Commission regular reports on progress towards full compliance with those requirements. Based on the conclusions of those reports, appropriate measures should be taken.

| (13) | Decision 2009/852/EC should therefore be amended accordingly. |
| --- | --- |

(13)

Decision 2009/852/EC should therefore be amended accordingly.

| (14) | The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health, |
| --- | --- |

(14)

The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

HAS ADOPTED THIS DECISION:

Article 1

Decision 2009/852/EC is amended as follows:

| 1. | Article 2 is deleted; |
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1.

Article 2 is deleted;

| 2. | in Article 3, the date ‘31 December 2011’ is replaced by ‘31 December 2013’; |
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2.

in Article 3, the date ‘31 December 2011’ is replaced by ‘31 December 2013’;

| 3. | in Article 4, the date ‘31 December 2011’ is replaced by ‘31 December 2013’; |
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3.

in Article 4, the date ‘31 December 2011’ is replaced by ‘31 December 2013’;

| 4. | Article 6 is replaced by the following:
  ‘Article 6
  1.   Romania shall submit annual reports to the Commission on progress made in bringing the following in compliance with Regulation (EC) No 853/2004:






  (a) | production holdings producing non-compliant milk; |
| --- | --- | --- |

4.

Article 6 is replaced by the following:

‘Article 6

1.   Romania shall submit annual reports to the Commission on progress made in bringing the following in compliance with Regulation (EC) No 853/2004:

(a)

production holdings producing non-compliant milk;

| (b) | the system for collecting and transporting non-compliant milk. |
| --- | --- |

(b)

the system for collecting and transporting non-compliant milk.

The first annual report shall be submitted to the Commission by 31 December 2012, at the latest, and the second annual report by 31 October 2013, at the latest.

The reports shall be submitted in the form set out in Annex IV.

2.   The Commission shall closely monitor the progress in bringing the raw milk processed by the establishments listed in Annexes II and III in compliance with the requirements laid down in Regulation (EC) No 853/2004.

If, on the basis of the reports submitted by Romania, the Commission considers that compliance is not likely to be achieved by 31 December 2013, it shall propose appropriate measures in order to remedy the situation.’;

| 5. | in Article 7, the date ‘31 December 2011’ is replaced by ‘31 December 2013’; |
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5.

in Article 7, the date ‘31 December 2011’ is replaced by ‘31 December 2013’;

| 6. | Annexes I, II and III are amended in accordance with the Annex to this Decision. |
| --- | --- |

6.

Annexes I, II and III are amended in accordance with the Annex to this Decision.

Article 2

This Decision is addressed to the Member States.

Done at Brussels, 21 December 2011.

For the Commission

John DALLI

Member of the Commission

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(1)  OJ L 139, 30.4.2004, p. 1.

1

(2)  OJ L 139, 30.4.2004, p. 55.

2

(3)  OJ L 312, 27.11.2009, p. 59.

3

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ANNEX

Annexes I, II and III to Decision 2009/852/EC are amended as follows:

| 1. | Annex I is deleted; |
| --- | --- |

1.

Annex I is deleted;

| 2. | Annexes II and III are replaced by the following:‘
  ANNEX II

  LIST OF ESTABLISHMENTS AS REFERRED TO IN ARTICLE 3









  No | Veterinary approval number | Name of establishment | Address (town/village/county) |
| --- | --- | --- | --- | --- |
| 1 | L35 | SC DANONE PDPA ROMANIA SRL | București, 032451 |
| 2 | MM 1795 | SC CALITATEA SRL | Tăuții Măgherăuș, județul Maramureș, 437349 |

2.

Annexes II and III are replaced by the following:

ANNEX II

LIST OF ESTABLISHMENTS AS REFERRED TO IN ARTICLE 3

No

Veterinary approval number

Name of establishment

Address (town/village/county)

1

L35

SC DANONE PDPA ROMANIA SRL

București, 032451

2

MM 1795

SC CALITATEA SRL

Tăuții Măgherăuș, județul Maramureș, 437349

ANNEX III

LIST OF ESTABLISHMENTS AS REFERRED TO IN ARTICLE 4

| No | Veterinary approval number | Name of establishment | Address (town/village/county) |
| --- | --- | --- | --- |
| 1 | AB 641 | SC BIOMILK SRL | Lopadea Nouă, județul Alba, 517395 |
| 2 | AB 3386 | SC LACTATE C.H. SRL | Sânmiclăuș, județul Alba, 517761 |
| 3 | BH 4020 | SC MOISI SERV COM SRL | Borșa, nr. 8, județul Bihor, 417431 |
| 4 | L 136 | SC CAMPAEI PREST SRL | Hidișeul de Sus, județul Bihor, 417277 |
| 5 | L72 | SC LACTOMUNTEAN SRL | Teaca, județul Bistrița-Năsăud, 427345 |
| 6 | L78 | SC ROMFULDA PROD SRL | Beclean, județul Bistrița-Năsăud, 425100 |
| 7 | L107 | SC BENDEAR CRIS PROD COM SRL | Șieu Măgheruș, județul Bistrița-Năsăud, 427295 |
| 8 | L110 | SC LECH LACTO SRL | Lechința, județul Bistrița-Năsăud, 427105 |
| 9 | BN 2399 | SC CARMO-LACT PROD SRL | Monor, județul Bistrița-Năsăud, 427175 |
| 10 | BN 2120 | SC ELIEZER SRL | Lunca Ilvei, județul Bistrița-Năsăud, 427125 |
| 11 | L3 | SC ABY IMPEX SRL | Șendriceni, județul Botoșani, 717380 |
| 12 | L116 | SC RAM SRL | Ibănești, județul Botoșani, 717215 |
| 13 | L140 | S.C. CARMOLACT SRL | Ucea, județul Brasov, 507235 |
| 14 | L154 | S.C. CAS SRL | Braila, județul Braila, 810224 |
| 15 | L148 | S.C. LACTAS SRL | Ianca, județul Braila, 815200 |
| 16 | CL 0044 | SC IANIS DIM SRL | Lehliu Gară, județul Călărași, 915300 |
| 17 | L129 | SC BONAS IMPORT EXPORT SRL | Dezmir, județul Cluj, 407039 |
| 18 | L84 | SC PICOLACT PRODCOM SRL | Iclod, județul Cluj, 407335 |
| 19 | L149 | S.C. COMLACT SRL | Corusu, județul Cluj, 407056 |
| 20 | L43 | SC LACTOCORV SRL | Ion Corvin, județul Constanța, 907150 |
| 21 | L40 | SC BETINA IMPEX SRL | Ovidiu, județul Constanța, 905900 |
| 22 | L41 | SC ELDA MEC SRL | Topraisar, județul Constanța, 907210 |
| 23 | L87 | SC NICULESCU PROD SRL | Cumpăna, județul Constanța, 907105 |
| 24 | L118 | SC ASSLA KAR SRL | Medgidia, județul Constanța, 905600 |
| 25 | L130 | SC MUNTINA PROD SRL | Constanța, județul Constanța, 900735 |
| 26 | CT 225 | SC MIH PROD SRL | Cobadin, județul Constanța, 907065 |
| 27 | CT 256 | SC IAN PROD SRL | Târgușor, județul Constanța, 90727 |
| 28 | CT 258 | SC BINCO LACT SRL | Săcele, județul Constanța, 907260 |
| 29 | CT 30 | SC EASTERN EUROPEAN FOODS SRL | Mihail Kogălniceanu, județul Constanța, 907195 |
| 30 | CT 15 | SC NIC COSTI TRADE SRL | Dorobanțu, județul Constanța, 907211 |
| 31 | CT 12203 | SC LACTO GENIMICO SRL | Hârșova, județul Constanța, 905400 |
| 32 | L82 | SC TOTALLACT GROUP SA | Dragodana, județul Dâmbovița, 137200 |
| 33 | DJ 80 | SC DUVADI PROD COM SRL | Breasta, județul Dolj, 207115 |
| 34 | DJ 730 | SC LACTIDO SA | Craiova, județul Dolj, 200378 |
| 35 | L91 | SC COSMILACT SRL | Schela, județul Galați, 807265 |
| 36 | GR 5610 | SC LACTA SA | Giurgiu, județul Giurgiu, 080556 |
| 37 | GJ 231 | SC SEKAM PROD SRL | Novaci, județul Gorj, 215300 |
| 38 | L49 | SC ARTEGO SA | Tg. Jiu, Gorj, 210257 |
| 39 | L65 | SC KARPATEN MILK | Suseni, județul Harghita, 537305 |
| 40 | L124 | SC PRIMULACT SRL | Miercurea Ciuc, județul Harghita, 530242 |
| 41 | HR 119 | SC BOMILACT SRL | Mădăraș, județul Harghita, 537071 |
| 42 | HR 625 | SC LACTIS SRL | Odorheiu Secuiesc, județul Harghita, 535600 |
| 43 | HR 213 | SC PAULACT SA | Mărtiniș, județul Harghita, 537175 |
| 44 | L99 | SC VALIZVI PROD COM SRL | Gârbovi, județul Ialomița, 927120 |
| 45 | IS 1540 | SC PROMILCH SRL | Podu Iloaiei, județul Iași, 707365 |
| 46 | L18 | S.C. EUROCHEESE SRL | Jilava, județul Ilfov, 077120 |
| 47 | L47 | SC OBLAZA SRL | Bârsana, județul Maramureș, 437035 |
| 48 | L85 | SC AVI-SEB IMPEX SRL | Copalnic Mănăștur, județul Maramureș, 437103 |
| 49 | L86 | SC ZEA SRL | Boiu Mare, județul Maramureș, 437060 |
| 50 | L16 | SC ROXAR PROD COM SRL | Cernești, județul Maramureș, 437085 |
| 51 | L135 | SC MULTILACT SRL | Baia Mare, județul Maramureș, 430015 |
| 52 | MM 793 | SC WROMSAL SRL | Satulung, județul Maramureș, 437270 |
| 53 | MM 6325 | SC ONY SRL | Larga, județul Maramureș, 437317 |
| 54 | L54 | SC RODLACTA SRL | Fărăgău, județul Mureș, 547225 |
| 55 | L108 | SC LACTEX REGHIN SRL | Solovăstru, județul Mureș, 547571 |
| 56 | L121 | SC MIRDATOD PROD SRL | Ibănești, județul Mureș, 547325 |
| 57 | MS 483 | SC HELIANTUS PROD | Reghin, județul Mureș, 545300 |
| 58 | MS 5554 | SC GLOBIVET PHARM SRL | Batoș, județul Mureș, 547085 |
| 59 | NT 900 | SC COMPLEX AGROALIMENTAR SRL | Bicaz, județul Neamț, 615100 |
| 60 | L96 | SC PROD A.B.C. COMPANY SRL | Grumăzești, județul Neamț, 617235 |
| 61 | L101 | SC 1 DECEMBRIE SRL | Târgu Neamț, județul Neamț, 615235 |
| 62 | L106 | SC RAPANU SR. COM SRL | Petricani, județul Neamț, 617315 |
| 63 | L6 | SC LACTA HAN PROD SRL | Urecheni, județul Neamt, 617490 |
| 64 | L123 | SC PROCOM PASCAL SRL | Păstrăveni, județul Neamț, 617300 |
| 65 | L100 | SC ALTO IMPEX SRL | Provița de Jos, județul Prahova, 107477 |
| 66 | L88 | SC AGROMEC CRASNA SA | Crasna, județul Sălaj, 457085 |
| 67 | L89 | SC OVINEX SRL | Sărmășag, județul Sălaj, 457330 |
| 68 | L71 | SC LACTO SIBIANA SA | Șura Mică, județul Sibiu, 557270 |
| 69 | SM 4189 | SC PRIMALACT SRL | Satu Mare, județul Satu Mare, 440089 |
| 70 | L5 | SC NIRO SERV COM SRL | Gura Humorului, județul Suceava, 725300 |
| 71 | L36 | SC PROLACT PROD COM SRL | Vicovu de Sus, județul Suceava, 727610 |
| 72 | L81 | SC RARAUL SA | Câmpulung Moldovenesc, județul Suceava, 727100 |
| 73 | SV 1085 | SC BUCOVINA SA FALTICENI | Fălticeni, județul Suceava, 725200 |
| 74 | SV 1562 | SC BUCOVINA SA SUCEAVA | Suceava, județul Suceava, 720290 |
| 75 | SV 1888 | SC TOCAR PROD SRL | Frătăuții Vechi, județul Suceava, 727255 |
| 76 | SV 4909 | SC ZADA PROD SRL | Horodnic de Jos, județul Suceava, 727301 |
| 77 | SV 6159 | SC ECOLACT SRL | Milișăuți, județul Suceava, 727360 |
| 78 | TR 27 | SC VIOLACT SRL | Putineiu, județul Teleorman, 147285 |
| 79 | TR 81 | SC BIG FAMILY SRL | Videle, județul Teleorman, 145300 |
| 80 | TR 239 | SC COMALACT SRL | Nanov, județul Teleorman, 147215 |
| 81 | L80 | SC INDUSTRIAL MARIAN SRL | Drănceni, județul Vaslui, 737220 |
| 82 | VN 231 | SC VRANLACT SA | Focșani, județul Vrancea, 620122 |

No

Veterinary approval number

Name of establishment

Address (town/village/county)

1

AB 641

SC BIOMILK SRL

Lopadea Nouă, județul Alba, 517395

2

AB 3386

SC LACTATE C.H. SRL

Sânmiclăuș, județul Alba, 517761

3

BH 4020

SC MOISI SERV COM SRL

Borșa, nr. 8, județul Bihor, 417431

4

L 136

SC CAMPAEI PREST SRL

Hidișeul de Sus, județul Bihor, 417277

5

L72

SC LACTOMUNTEAN SRL

Teaca, județul Bistrița-Năsăud, 427345

6

L78

SC ROMFULDA PROD SRL

Beclean, județul Bistrița-Năsăud, 425100

7

L107

SC BENDEAR CRIS PROD COM SRL

Șieu Măgheruș, județul Bistrița-Năsăud, 427295

8

L110

SC LECH LACTO SRL

Lechința, județul Bistrița-Năsăud, 427105

9

BN 2399

SC CARMO-LACT PROD SRL

Monor, județul Bistrița-Năsăud, 427175

10

BN 2120

SC ELIEZER SRL

Lunca Ilvei, județul Bistrița-Năsăud, 427125

11

L3

SC ABY IMPEX SRL

Șendriceni, județul Botoșani, 717380

12

L116

SC RAM SRL

Ibănești, județul Botoșani, 717215

13

L140

S.C. CARMOLACT SRL

Ucea, județul Brasov, 507235

14

L154

S.C. CAS SRL

Braila, județul Braila, 810224

15

L148

S.C. LACTAS SRL

Ianca, județul Braila, 815200

16

CL 0044

SC IANIS DIM SRL

Lehliu Gară, județul Călărași, 915300

17

L129

SC BONAS IMPORT EXPORT SRL

Dezmir, județul Cluj, 407039

18

L84

SC PICOLACT PRODCOM SRL

Iclod, județul Cluj, 407335

19

L149

S.C. COMLACT SRL

Corusu, județul Cluj, 407056

20

L43

SC LACTOCORV SRL

Ion Corvin, județul Constanța, 907150

21

L40

SC BETINA IMPEX SRL

Ovidiu, județul Constanța, 905900

22

L41

SC ELDA MEC SRL

Topraisar, județul Constanța, 907210

23

L87

SC NICULESCU PROD SRL

Cumpăna, județul Constanța, 907105

24

L118

SC ASSLA KAR SRL

Medgidia, județul Constanța, 905600

25

L130

SC MUNTINA PROD SRL

Constanța, județul Constanța, 900735

26

CT 225

SC MIH PROD SRL

Cobadin, județul Constanța, 907065

27

CT 256

SC IAN PROD SRL

Târgușor, județul Constanța, 90727

28

CT 258

SC BINCO LACT SRL

Săcele, județul Constanța, 907260

29

CT 30

SC EASTERN EUROPEAN FOODS SRL

Mihail Kogălniceanu, județul Constanța, 907195

30

CT 15

SC NIC COSTI TRADE SRL

Dorobanțu, județul Constanța, 907211

31

CT 12203

SC LACTO GENIMICO SRL

Hârșova, județul Constanța, 905400

32

L82

SC TOTALLACT GROUP SA

Dragodana, județul Dâmbovița, 137200

33

DJ 80

SC DUVADI PROD COM SRL

Breasta, județul Dolj, 207115

34

DJ 730

SC LACTIDO SA

Craiova, județul Dolj, 200378

35

L91

SC COSMILACT SRL

Schela, județul Galați, 807265

36

GR 5610

SC LACTA SA

Giurgiu, județul Giurgiu, 080556

37

GJ 231

SC SEKAM PROD SRL

Novaci, județul Gorj, 215300

38

L49

SC ARTEGO SA

Tg. Jiu, Gorj, 210257

39

L65

SC KARPATEN MILK

Suseni, județul Harghita, 537305

40

L124

SC PRIMULACT SRL

Miercurea Ciuc, județul Harghita, 530242

41

HR 119

SC BOMILACT SRL

Mădăraș, județul Harghita, 537071

42

HR 625

SC LACTIS SRL

Odorheiu Secuiesc, județul Harghita, 535600

43

HR 213

SC PAULACT SA

Mărtiniș, județul Harghita, 537175

44

L99

SC VALIZVI PROD COM SRL

Gârbovi, județul Ialomița, 927120

45

IS 1540

SC PROMILCH SRL

Podu Iloaiei, județul Iași, 707365

46

L18

S.C. EUROCHEESE SRL

Jilava, județul Ilfov, 077120

47

L47

SC OBLAZA SRL

Bârsana, județul Maramureș, 437035

48

L85

SC AVI-SEB IMPEX SRL

Copalnic Mănăștur, județul Maramureș, 437103

49

L86

SC ZEA SRL

Boiu Mare, județul Maramureș, 437060

50

L16

SC ROXAR PROD COM SRL

Cernești, județul Maramureș, 437085

51

L135

SC MULTILACT SRL

Baia Mare, județul Maramureș, 430015

52

MM 793

SC WROMSAL SRL

Satulung, județul Maramureș, 437270

53

MM 6325

SC ONY SRL

Larga, județul Maramureș, 437317

54

L54

SC RODLACTA SRL

Fărăgău, județul Mureș, 547225

55

L108

SC LACTEX REGHIN SRL

Solovăstru, județul Mureș, 547571

56

L121

SC MIRDATOD PROD SRL

Ibănești, județul Mureș, 547325

57

MS 483

SC HELIANTUS PROD

Reghin, județul Mureș, 545300

58

MS 5554

SC GLOBIVET PHARM SRL

Batoș, județul Mureș, 547085

59

NT 900

SC COMPLEX AGROALIMENTAR SRL

Bicaz, județul Neamț, 615100

60

L96

SC PROD A.B.C. COMPANY SRL

Grumăzești, județul Neamț, 617235

61

L101

SC 1 DECEMBRIE SRL

Târgu Neamț, județul Neamț, 615235

62

L106

SC RAPANU SR. COM SRL

Petricani, județul Neamț, 617315

63

L6

SC LACTA HAN PROD SRL

Urecheni, județul Neamt, 617490

64

L123

SC PROCOM PASCAL SRL

Păstrăveni, județul Neamț, 617300

65

L100

SC ALTO IMPEX SRL

Provița de Jos, județul Prahova, 107477

66

L88

SC AGROMEC CRASNA SA

Crasna, județul Sălaj, 457085

67

L89

SC OVINEX SRL

Sărmășag, județul Sălaj, 457330

68

L71

SC LACTO SIBIANA SA

Șura Mică, județul Sibiu, 557270

69

SM 4189

SC PRIMALACT SRL

Satu Mare, județul Satu Mare, 440089

70

L5

SC NIRO SERV COM SRL

Gura Humorului, județul Suceava, 725300

71

L36

SC PROLACT PROD COM SRL

Vicovu de Sus, județul Suceava, 727610

72

L81

SC RARAUL SA

Câmpulung Moldovenesc, județul Suceava, 727100

73

SV 1085

SC BUCOVINA SA FALTICENI

Fălticeni, județul Suceava, 725200

74

SV 1562

SC BUCOVINA SA SUCEAVA

Suceava, județul Suceava, 720290

75

SV 1888

SC TOCAR PROD SRL

Frătăuții Vechi, județul Suceava, 727255

76

SV 4909

SC ZADA PROD SRL

Horodnic de Jos, județul Suceava, 727301

77

SV 6159

SC ECOLACT SRL

Milișăuți, județul Suceava, 727360

78

TR 27

SC VIOLACT SRL

Putineiu, județul Teleorman, 147285

79

TR 81

SC BIG FAMILY SRL

Videle, județul Teleorman, 145300

80

TR 239

SC COMALACT SRL

Nanov, județul Teleorman, 147215

81

L80

SC INDUSTRIAL MARIAN SRL

Drănceni, județul Vaslui, 737220

82

VN 231

SC VRANLACT SA

Focșani, județul Vrancea, 620122

---

| 29.12.2011 | EN | Official Journal of the European Union | L 345/28 |
| --- | --- | --- | --- |

29.12.2011

EN

Official Journal of the European Union

L 345/28

---

COMMISSION IMPLEMENTING DECISION

of 21 December 2011

amending Decision 2009/861/EC on transitional measures under Regulation (EC) No 853/2004 of the European Parliament and of the Council as regard the processing of non-compliant raw milk in certain milk-processing establishments in Bulgaria

(notified under document C(2011) 9568)

(Text with EEA relevance)

(2011/899/EU)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin (1) and in particular Article 9 thereof,

Whereas:

| (1) | Regulation (EC) No 853/2004 lays down specific rules on the hygiene of food of animal origin for food business operators. Those rules include hygiene requirements for raw milk and dairy products. |
| --- | --- |

(1)

Regulation (EC) No 853/2004 lays down specific rules on the hygiene of food of animal origin for food business operators. Those rules include hygiene requirements for raw milk and dairy products.

| (2) | Commission Decision 2009/861/EC (2) provides for certain derogations from the requirements set out in subchapters II and III of Chapter I of Section IX of Annex III to Regulation (EC) No 853/2004 for the milk-processing establishments in Bulgaria listed in that Decision. That Decision applies until 31 December 2011. |
| --- | --- |

(2)

Commission Decision 2009/861/EC (2) provides for certain derogations from the requirements set out in subchapters II and III of Chapter I of Section IX of Annex III to Regulation (EC) No 853/2004 for the milk-processing establishments in Bulgaria listed in that Decision. That Decision applies until 31 December 2011.

| (3) | Accordingly, certain milk-processing establishments listed in Annex I to Decision 2009/861/EC may, by way of derogation from the relevant provisions of Regulation (EC) No 853/2004, process compliant and non-compliant milk provided that the processing of compliant and non-compliant milk is carried out on separate production lines. In addition, certain milk-processing establishments listed in Annex II to that Decision may process non-compliant milk without separate production lines. |
| --- | --- |

(3)

Accordingly, certain milk-processing establishments listed in Annex I to Decision 2009/861/EC may, by way of derogation from the relevant provisions of Regulation (EC) No 853/2004, process compliant and non-compliant milk provided that the processing of compliant and non-compliant milk is carried out on separate production lines. In addition, certain milk-processing establishments listed in Annex II to that Decision may process non-compliant milk without separate production lines.

| (4) | Bulgaria has informed the Commission that, since the entry into force of Decision 2009/861/EC, the proportion of raw milk that complies with the requirements of Regulation (EC) No 853/2004, delivered to milk-processing establishments in that Member State, has considerably increased. Bulgaria has also established an action plan aimed at covering the entire production chain of milk in that Member State ensuring compliance with the EU rules. |
| --- | --- |

(4)

Bulgaria has informed the Commission that, since the entry into force of Decision 2009/861/EC, the proportion of raw milk that complies with the requirements of Regulation (EC) No 853/2004, delivered to milk-processing establishments in that Member State, has considerably increased. Bulgaria has also established an action plan aimed at covering the entire production chain of milk in that Member State ensuring compliance with the EU rules.

| (5) | However, according with the report submitted by Bulgaria on the basis of Article 5 of Decision 2009/861/EC and on the information provided by Bulgarian authorities during the Standing Committee of Food Chain and Animal Health of 17 October 2011, the situation of the milk sector in Bulgaria is still not in conformity with the requirements laid down in Regulation (EC) No 853/2004. |
| --- | --- |

(5)

However, according with the report submitted by Bulgaria on the basis of Article 5 of Decision 2009/861/EC and on the information provided by Bulgarian authorities during the Standing Committee of Food Chain and Animal Health of 17 October 2011, the situation of the milk sector in Bulgaria is still not in conformity with the requirements laid down in Regulation (EC) No 853/2004.

| (6) | Taking into account the current situation, and in order to avoid frustrating the efforts made by the Bulgarian authorities, it is appropriate to extend the application of the measures provided for in Decision 2009/861/EC. |
| --- | --- |

(6)

Taking into account the current situation, and in order to avoid frustrating the efforts made by the Bulgarian authorities, it is appropriate to extend the application of the measures provided for in Decision 2009/861/EC.

| (7) | Bulgaria should continue the process of bringing the raw milk processed by the establishments listed in the Annexes to Decision 2009/861/EC, in compliance with the requirements laid down in Regulation (EC) No 853/2004. |
| --- | --- |

(7)

Bulgaria should continue the process of bringing the raw milk processed by the establishments listed in the Annexes to Decision 2009/861/EC, in compliance with the requirements laid down in Regulation (EC) No 853/2004.

| (8) | In particular, Bulgaria should continue to monitor the situation and submit to the Commission regular reports on progress towards full compliance with those requirements. Based on the conclusions of those reports, appropriate measures should be taken. |
| --- | --- |

(8)

In particular, Bulgaria should continue to monitor the situation and submit to the Commission regular reports on progress towards full compliance with those requirements. Based on the conclusions of those reports, appropriate measures should be taken.

| (9) | Decision 2009/861/EC should therefore be amended accordingly. |
| --- | --- |

(9)

Decision 2009/861/EC should therefore be amended accordingly.

| (10) | The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health, |
| --- | --- |

(10)

The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

HAS ADOPTED THIS DECISION:

Article 1

Decision 2009/861/EC is amended as follows:

| 1. | in Article 2, the date ‘31 December 2011’ is replaced by ‘31 December 2013’; |
| --- | --- |

1.

in Article 2, the date ‘31 December 2011’ is replaced by ‘31 December 2013’;

| 2. | in Article 3, the date ‘31 December 2011’ is replaced by ‘31 December 2013’; |
| --- | --- |

2.

in Article 3, the date ‘31 December 2011’ is replaced by ‘31 December 2013’;

| 3. | Article 5 is replaced by the following:
  ‘Article 5
  1.   Bulgaria shall submit annual reports to the Commission on progress made in bringing the following in compliance with Regulation (EC) No 853/2004:






  (a) | production holdings producing non-compliant milk; |
| --- | --- | --- |

3.

Article 5 is replaced by the following:

‘Article 5

1.   Bulgaria shall submit annual reports to the Commission on progress made in bringing the following in compliance with Regulation (EC) No 853/2004:

(a)

production holdings producing non-compliant milk;

| (b) | the system for collecting and transporting non-compliant milk. |
| --- | --- |

(b)

the system for collecting and transporting non-compliant milk.

The first annual report shall be submitted to the Commission by 31 December 2012, at the latest, and the second annual report by 31 October 2013, at the latest.

The reports shall be submitted in the form set out in Annex III.

2.   The Commission shall closely monitor the progress in bringing the raw milk processed by the establishments listed in Annexes I and II in compliance with the requirements laid down in Regulation (EC) No 853/2004.

If, on the basis of the reports submitted by Bulgaria, the Commission considers that compliance is not likely to be achieved by 31 December 2013, it shall propose appropriate measures to remedy the situation.’;

| 4. | in Article 6, the date ‘31 December 2011’ is replaced by ‘31 December 2013’; |
| --- | --- |

4.

in Article 6, the date ‘31 December 2011’ is replaced by ‘31 December 2013’;

| 5. | Annexes I and II are replaced by the text in the Annex to this Decision. |
| --- | --- |

5.

Annexes I and II are replaced by the text in the Annex to this Decision.

Article 2

This Decision is addressed to the Member States.

Done at Brussels, 21 December 2011.

For the Commission

John DALLI

Member of the Commission

---

(1)  OJ L 139, 30.4.2004, p. 55.

1

(2)  OJ L 314, 1.12.2009, p. 83.

2

---

ANNEX

ANNEX I

List of milk establishments permitted to process compliant and non-compliant milk as referred to in Article 2

| No | Veterinary No | Name of establishment | Town/street or village/region |
| --- | --- | --- | --- |
| 1 | BG 0412010 | “Bi Si Si Handel” OOD | gr. Elena
  ul. “Treti mart” 19 |
| 2 | BG 0612027 | “Mlechen ray – 2” EOOD | gr. Vratsa
  kv. “Bistrets” |
| 3 | BG 0612043 | ET “Zorov- 91 -Dimitar Zorov” | gr. Vratsa
  Mestnost “Parshevitsa” |
| 4 | BG 2012020 | “Yotovi” OOD | gr. Sliven
  kv. “Rechitsa” |
| 5 | BG 2512020 | “Mizia-Milk” OOD | gr. Targovishte
  Industrialna zona |
| 6 | BG 2112001 | “Rodopeya – Belev” EOOD | gr. Smolyan,
  Ul. “Trakya” 20 |
| 7 | BG 1212001 | “S i S – 7” EOOD | gr. Montana
  “Vrachansko shose” 1 |
| 8 | BG 2812003 | “Balgarski yogurt” OOD | s. Veselinovo,
  obl. Yambolska |

No

Veterinary No

Name of establishment

Town/street or village/region

1

BG 0412010

“Bi Si Si Handel” OOD

gr. Elena

ul. “Treti mart” 19

2

BG 0612027

“Mlechen ray – 2” EOOD

gr. Vratsa

kv. “Bistrets”

3

BG 0612043

ET “Zorov- 91 -Dimitar Zorov”

gr. Vratsa

Mestnost “Parshevitsa”

4

BG 2012020

“Yotovi” OOD

gr. Sliven

kv. “Rechitsa”

5

BG 2512020

“Mizia-Milk” OOD

gr. Targovishte

Industrialna zona

6

BG 2112001

“Rodopeya – Belev” EOOD

gr. Smolyan,

Ul. “Trakya” 20

7

BG 1212001

“S i S – 7” EOOD

gr. Montana

“Vrachansko shose” 1

8

BG 2812003

“Balgarski yogurt” OOD

s. Veselinovo,

obl. Yambolska

ANNEX II

List of milk-processing establishments permitted to process non-compliant milk as referred to as referred to in Article 3

| No | Veterinary No | Name establishment | Town/street or village/region |
| --- | --- | --- | --- |
| 1 | BG 2412037 | “Stelimeks” EOOD | s. Asen |
| 2 | 0912015 | “Anmar” OOD | s. Padina
  obsht. Ardino |
| 3 | 0912016 | OOD “Persenski” | s. Zhaltusha
  obsht. Ardino |
| 4 | 1012014 | ET “Georgi Gushterov DR” | s. Yahinovo |
| 5 | 1012018 | “Evro miyt end milk” EOOD | gr. Kocherinovo
  obsht. Kocherinovo |
| 6 | 1112004 | “Matev-Mlekoprodukt” OOD | s. Goran |
| 7 | 1112017 | ET “Rima-Rumen Borisov” | s. Vrabevo |
| 8 | 1312023 | “Inter-D” OOD | s. Kozarsko |
| 9 | 1612049 | “Alpina -Milk” EOOD | s. Zhelyazno |
| 10 | 1612064 | OOD “Ikay” | s. Zhitnitsa
  obsht. Kaloyanovo |
| 11 | 2112008 | MK “Rodopa milk” | s. Smilyan
  obsht. Smolyan |
| 12 | 2412039 | “Penchev” EOOD | gr. Chirpan
  ul. “Septemvriytsi” 58 |
| 13 | 2512021 | “Keya-Komers-03” EOOD | s. Svetlen |
| 14 | 0112014 | ET “Veles-Kostadin Velev” | gr. Razlog
  ul. “Golak” 14 |
| 15 | 2312041 | “Danim-D.Stoyanov” EOOD | gr. Elin Pelin
  m-st Mansarovo |
| 16 | 2712010 | “Kamadzhiev-milk” EOOD | s. Kriva reka
  obsht. N.Kozlevo |
| 17 | 0712001 | “Ben Invest” OOD | s. Kostenkovtsi
  obsht. Gabrovo |
| 18 | 1512012 | ET “Ahmed Tatarla” | s. Dragash voyvoda,
  obsht. Nikopol |
| 19 | 2212027 | “Ekobalkan” OOD | gr. Sofia
  bul “Evropa” 138 |
| 20 | 2312030 | ET “Favorit- D.Grigorov” | s. Aldomirovtsi |
| 21 | 2312031 | ET “Belite kamani” | s. Dragotintsi |
| 22 | BG 1512033 | ET “Voynov-Ventsislav Hristakiev” | s. Milkovitsa
  obsht. Gulyantsi |
| 23 | BG 1512029 | “Lavena” OOD | s. Dolni Dębnik
  obl. Pleven |
| 24 | BG 1612028 | ET “Slavka Todorova” | s. Trud
  obsht. Maritsa |
| 25 | BG 1612051 | ET “Radev-Radko Radev” | s. Kurtovo Konare
  obl. Plovdiv |
| 26 | BG 1612066 | “Lakti ko” OOD | s. Bogdanitza |
| 27 | BG 2112029 | ET “Karamfil Kasakliev” | gr. Dospat |
| 28 | BG 0912004 | “Rodopchanka” OOD | s. Byal izvor
  obsht. Ardino |
| 29 | 0112003 | ET “Vekir” | s. Godlevo |
| 30 | 0112013 | ET “Ivan Kondev” | gr. Razlog
  Stopanski dvor |
| 31 | 0212037 | “Megakomers” OOD | s. Lyulyakovo
  obsht. Ruen |
| 32 | 0512003 | SD “LAF-Velizarov i sie” | s. Dabravka
  obsht. Belogradchik |
| 33 | 0612035 | OOD “Nivego” | s. Chiren |
| 34 | 0612041 | ET “Ekoprodukt-Megiya- Bogorodka Dobrilova” | gr. Vratsa
  ul. “Ilinden” 3 |
| 35 | 0612042 | ET “Mlechen puls – 95 – Tsvetelina Tomova” | gr. Krivodol
  ul. “Vasil Levski” |
| 36 | 1012008 | “Kentavar” OOD | s. Konyavo
  obsht. Kyustendil |
| 37 | 1212022 | “Milkkomm” EOOD | gr. Lom
  ul. “Al.Stamboliyski” 149 |
| 38 | 1212031 | “ADL” OOD | s. Vladimirovo
  obsht. Boychinovtsi |
| 39 | 1512006 | “Mandra” OOD | s. Obnova
  obsht. Levski |
| 40 | 1512008 | ET “Petar Tonovski-Viola” | gr. Koynare
  ul. “Hr.Botev” 14 |
| 41 | 1512010 | ET “Militsa Lazarova-90” | gr. Slavyanovo,
  ul. “Asen Zlatarev” 2 |
| 42 | 1612024 | SD “Kostovi – EMK” | gr. Saedinenie
  ul. “L.Karavelov” 5 |
| 43 | 1612043 | ET “Dimitar Bikov” | s. Karnare
  obsht. “Sopot” |
| 44 | 1712046 | ET “Stem-Tezdzhan Ali” | gr. Razgrad
  ul. “Knyaz Boris” 23 |
| 45 | 2012012 | ET “Olimp-P.Gurtsov” | gr. Sliven
  m-t “Matsulka” |
| 46 | 2112003 | “Milk- inzhenering” OOD | gr. Smolyan
  ul. “Chervena skala” 21 |
| 47 | 2112027 | “Keri” OOD | s. Borino,
  obsht. Borino |
| 48 | 2312023 | “Mogila” OOD | gr. Godech,
  ul. “Ruse” 4 |
| 49 | 2512018 | “Biomak” EOOD | gr. Omurtag
  ul. “Rodopi” 2 |
| 50 | 2712013 | “Ekselans” OOD | s. Osmar,
  obsht. V. Preslav |
| 51 | 2812018 | ET “Bulmilk-Nikolay Nikolov” | s. General Inzovo,
  obl. Yambolska |
| 52 | 2812010 | ET “Mladost-2-Yanko Yanev” | gr. Yambol,
  ul. “Yambolen” 13 |
| 53 | BG 1012020 | ET “Petar Mitov-Universal” | s. Gorna Grashtitsa
  obsht. Kyustendil |
| 54 | BG 1112016 | Mandra “IPZHZ” | gr. Troyan
  ul. “V. Levski” 281 |
| 55 | BG 1712042 | ET “Madar” | s. Terter |
| 56 | BG 2612042 | “Bulmilk” OOD | s. Konush
  obl. Haskovska |
| 57 | BG 0912011 | ET “Alada-Mohamed Banashak” | s. Byal izvor
  obsht. Ardino |
| 58 | 1112026 | “Ablamilk” EOOD | gr. Lukovit
  ul. “Yordan Yovkov” 13 |
| 59 | 1312005 | “Ravnogor” OOD | s. Ravnogor |
| 60 | 1712010 | “Bulagrotreyd-chastna kompaniya” EOOD | s. Yuper
  Industrialen kvartal |
| 61 | 1712013 | ET “Deniz” | s. Ezerche |
| 62 | 2012011 | ET “Ivan Gardev 52” | gr. Kermen
  ul. “Hadzhi Dimitar” 2 |
| 63 | 2012024 | ET “Denyo Kalchev 53” | gr. Sliven
  ul. “Samuilovsko shose” 17 |
| 64 | 2112015 | OOD “Rozhen Milk” | s. Davidkovo,
  obsht. Banite |
| 65 | 2112026 | ET “Vladimir Karamitev” | s. Varbina
  obsht. Madan |
| 66 | 2312007 | ET “Agropromilk” | gr. Ihtiman
  ul. “P.Slaveikov” 19 |
| 67 | BG 1812008 | “Vesi” OOD | s. Novo selo |
| 68 | BG 2512003 | “Si Vi Es” OOD | gr. Omurtag
  Promishlena zona |
| 69 | BG 2612034 | ET “Eliksir-Petko Petev” | s. Gorski izvor |
| 70 | BG 1812003 | “Sirma Prista” AD | gr. Ruse
  bul. “3-ti mart” 51 |
| 71 | BG 2512001 | “Mladost -2002” OOD | gr. Targovishte
  bul. “29-ti yanuari” 7 |
| 72 | 0812030 | “FAMA” AD | gr. Dobrich
  bul. “Dobrudzha” 2 |
| 73 | 0912003 | “Koveg-mlechni produkti” OOD | gr. Kardzhali
  Promishlena zona |
| 74 | 1412015 | ET “Boycho Videnov – Elbokada 2000” | s. Stefanovo
  obsht. Radomir |
| 75 | 1712017 | “Diva 02” OOD | gr. Isperih
  ul. “An.Kanchev” |
| 76 | 1712037 | ET “Ali Isliamov” | s. Yasenovets |
| 77 | 1712043 | “Maxima milk” OOD | s. Samuil |
| 78 | 1812005 | “DAV – Viktor Simonov” EOOD | gr. Vetovo
  ul. “Han Kubrat” 52 |
| 79 | 2012010 | “Saray” OOD | s. Mokren |
| 80 | 2012032 | “Kiveks” OOD | s.Kovachite |
| 81 | 2012036 | “Minchevi” OOD | s. Korten |
| 82 | 2212009 | “Serdika -94” OOD | gr. Sofia
  kv. Zheleznitza |
| 83 | 2312028 | ET “Sisi Lyubomir Semkov” | s. Anton |
| 84 | 2312033 | “Balkan spetsial” OOD | s. Gorna Malina |
| 85 | 2312039 | EOOD “Laktoni” | s. Ravno pole,
  obl. Sofiyska |
| 86 | 2412040 | “Inikom” OOD | gr. Galabovo
  ul. “G.S.Rakovski” 11 |
| 87 | 2512011 | ET “Sevi 2000- Sevie Ibryamova” | s. Krepcha
  obsht. Opaka |
| 88 | 2612015 | ET “Detelina 39” | s. Brod |
| 89 | 2812002 | “Arachievi” OOD | s. Kirilovo,
  obl. “Yambolska” |
| 90 | BG 1612021 | ET “Deni-Denislav Dimitrov-Ilias Islamov” | s. Briagovo
  obsht. Gulyantsi |
| 91 | BG 2012019 | “Hemus-Milk komers” OOD | gr. Sliven
  Promishlena zona Zapad |
| 92 | 2012008 | “Raftis” EOOD | s. Byala |
| 93 | 2112023 | ET “Iliyan Isakov” | s. Trigrad
  obsht. Devin |
| 94 | 2312020 | “MAH 2003” EOOD | gr. Etropole
  bul. “Al. Stamboliyski” 21 |
| 95 | 2712005 | “Nadezhda” OOD | s. Kliment |

No

Veterinary No

Name establishment

Town/street or village/region

1

BG 2412037

“Stelimeks” EOOD

s. Asen

2

0912015

“Anmar” OOD

s. Padina

obsht. Ardino

3

0912016

OOD “Persenski”

s. Zhaltusha

obsht. Ardino

4

1012014

ET “Georgi Gushterov DR”

s. Yahinovo

5

1012018

“Evro miyt end milk” EOOD

gr. Kocherinovo

obsht. Kocherinovo

6

1112004

“Matev-Mlekoprodukt” OOD

s. Goran

7

1112017

ET “Rima-Rumen Borisov”

s. Vrabevo

8

1312023

“Inter-D” OOD

s. Kozarsko

9

1612049

“Alpina -Milk” EOOD

s. Zhelyazno

10

1612064

OOD “Ikay”

s. Zhitnitsa

obsht. Kaloyanovo

11

2112008

MK “Rodopa milk”

s. Smilyan

obsht. Smolyan

12

2412039

“Penchev” EOOD

gr. Chirpan

ul. “Septemvriytsi” 58

13

2512021

“Keya-Komers-03” EOOD

s. Svetlen

14

0112014

ET “Veles-Kostadin Velev”

gr. Razlog

ul. “Golak” 14

15

2312041

“Danim-D.Stoyanov” EOOD

gr. Elin Pelin

m-st Mansarovo

16

2712010

“Kamadzhiev-milk” EOOD

s. Kriva reka

obsht. N.Kozlevo

17

0712001

“Ben Invest” OOD

s. Kostenkovtsi

obsht. Gabrovo

18

1512012

ET “Ahmed Tatarla”

s. Dragash voyvoda,

obsht. Nikopol

19

2212027

“Ekobalkan” OOD

gr. Sofia

bul “Evropa” 138

20

2312030

ET “Favorit- D.Grigorov”

s. Aldomirovtsi

21

2312031

ET “Belite kamani”

s. Dragotintsi

22

BG 1512033

ET “Voynov-Ventsislav Hristakiev”

s. Milkovitsa

obsht. Gulyantsi

23

BG 1512029

“Lavena” OOD

s. Dolni Dębnik

obl. Pleven

24

BG 1612028

ET “Slavka Todorova”

s. Trud

obsht. Maritsa

25

BG 1612051

ET “Radev-Radko Radev”

s. Kurtovo Konare

obl. Plovdiv

26

BG 1612066

“Lakti ko” OOD

s. Bogdanitza

27

BG 2112029

ET “Karamfil Kasakliev”

gr. Dospat

28

BG 0912004

“Rodopchanka” OOD

s. Byal izvor

obsht. Ardino

29

0112003

ET “Vekir”

s. Godlevo

30

0112013

ET “Ivan Kondev”

gr. Razlog

Stopanski dvor

31

0212037

“Megakomers” OOD

s. Lyulyakovo

obsht. Ruen

32

0512003

SD “LAF-Velizarov i sie”

s. Dabravka

obsht. Belogradchik

33

0612035

OOD “Nivego”

s. Chiren

34

0612041

ET “Ekoprodukt-Megiya- Bogorodka Dobrilova”

gr. Vratsa

ul. “Ilinden” 3

35

0612042

ET “Mlechen puls – 95 – Tsvetelina Tomova”

gr. Krivodol

ul. “Vasil Levski”

36

1012008

“Kentavar” OOD

s. Konyavo

obsht. Kyustendil

37

1212022

“Milkkomm” EOOD

gr. Lom

ul. “Al.Stamboliyski” 149

38

1212031

“ADL” OOD

s. Vladimirovo

obsht. Boychinovtsi

39

1512006

“Mandra” OOD

s. Obnova

obsht. Levski

40

1512008

ET “Petar Tonovski-Viola”

gr. Koynare

ul. “Hr.Botev” 14

41

1512010

ET “Militsa Lazarova-90”

gr. Slavyanovo,

ul. “Asen Zlatarev” 2

42

1612024

SD “Kostovi – EMK”

gr. Saedinenie

ul. “L.Karavelov” 5

43

1612043

ET “Dimitar Bikov”

s. Karnare

obsht. “Sopot”

44

1712046

ET “Stem-Tezdzhan Ali”

gr. Razgrad

ul. “Knyaz Boris” 23

45

2012012

ET “Olimp-P.Gurtsov”

gr. Sliven

m-t “Matsulka”

46

2112003

“Milk- inzhenering” OOD

gr. Smolyan

ul. “Chervena skala” 21

47

2112027

“Keri” OOD

s. Borino,

obsht. Borino

48

2312023

“Mogila” OOD

gr. Godech,

ul. “Ruse” 4

49

2512018

“Biomak” EOOD

gr. Omurtag

ul. “Rodopi” 2

50

2712013

“Ekselans” OOD

s. Osmar,

obsht. V. Preslav

51

2812018

ET “Bulmilk-Nikolay Nikolov”

s. General Inzovo,

obl. Yambolska

52

2812010

ET “Mladost-2-Yanko Yanev”

gr. Yambol,

ul. “Yambolen” 13

53

BG 1012020

ET “Petar Mitov-Universal”

s. Gorna Grashtitsa

obsht. Kyustendil

54

BG 1112016

Mandra “IPZHZ”

gr. Troyan

ul. “V. Levski” 281

55

BG 1712042

ET “Madar”

s. Terter

56

BG 2612042

“Bulmilk” OOD

s. Konush

obl. Haskovska

57

BG 0912011

ET “Alada-Mohamed Banashak”

s. Byal izvor

obsht. Ardino

58

1112026

“Ablamilk” EOOD

gr. Lukovit

ul. “Yordan Yovkov” 13

59

1312005

“Ravnogor” OOD

s. Ravnogor

60

1712010

“Bulagrotreyd-chastna kompaniya” EOOD

s. Yuper

Industrialen kvartal

61

1712013

ET “Deniz”

s. Ezerche

62

2012011

ET “Ivan Gardev 52”

gr. Kermen

ul. “Hadzhi Dimitar” 2

63

2012024

ET “Denyo Kalchev 53”

gr. Sliven

ul. “Samuilovsko shose” 17

64

2112015

OOD “Rozhen Milk”

s. Davidkovo,

obsht. Banite

65

2112026

ET “Vladimir Karamitev”

s. Varbina

obsht. Madan

66

2312007

ET “Agropromilk”

gr. Ihtiman

ul. “P.Slaveikov” 19

67

BG 1812008

“Vesi” OOD

s. Novo selo

68

BG 2512003

“Si Vi Es” OOD

gr. Omurtag

Promishlena zona

69

BG 2612034

ET “Eliksir-Petko Petev”

s. Gorski izvor

70

BG 1812003

“Sirma Prista” AD

gr. Ruse

bul. “3-ti mart” 51

71

BG 2512001

“Mladost -2002” OOD

gr. Targovishte

bul. “29-ti yanuari” 7

72

0812030

“FAMA” AD

gr. Dobrich

bul. “Dobrudzha” 2

73

0912003

“Koveg-mlechni produkti” OOD

gr. Kardzhali

Promishlena zona

74

1412015

ET “Boycho Videnov – Elbokada 2000”

s. Stefanovo

obsht. Radomir

75

1712017

“Diva 02” OOD

gr. Isperih

ul. “An.Kanchev”

76

1712037

ET “Ali Isliamov”

s. Yasenovets

77

1712043

“Maxima milk” OOD

s. Samuil

78

1812005

“DAV – Viktor Simonov” EOOD

gr. Vetovo

ul. “Han Kubrat” 52

79

2012010

“Saray” OOD

s. Mokren

80

2012032

“Kiveks” OOD

s.Kovachite

81

2012036

“Minchevi” OOD

s. Korten

82

2212009

“Serdika -94” OOD

gr. Sofia

kv. Zheleznitza

83

2312028

ET “Sisi Lyubomir Semkov”

s. Anton

84

2312033

“Balkan spetsial” OOD

s. Gorna Malina

85

2312039

EOOD “Laktoni”

s. Ravno pole,

obl. Sofiyska

86

2412040

“Inikom” OOD

gr. Galabovo

ul. “G.S.Rakovski” 11

87

2512011

ET “Sevi 2000- Sevie Ibryamova”

s. Krepcha

obsht. Opaka

88

2612015

ET “Detelina 39”

s. Brod

89

2812002

“Arachievi” OOD

s. Kirilovo,

obl. “Yambolska”

90

BG 1612021

ET “Deni-Denislav Dimitrov-Ilias Islamov”

s. Briagovo

obsht. Gulyantsi

91

BG 2012019

“Hemus-Milk komers” OOD

gr. Sliven

Promishlena zona Zapad

92

2012008

“Raftis” EOOD

s. Byala

93

2112023

ET “Iliyan Isakov”

s. Trigrad

obsht. Devin

94

2312020

“MAH 2003” EOOD

gr. Etropole

bul. “Al. Stamboliyski” 21

95

2712005

“Nadezhda” OOD

s. Kliment

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