# Official Journal L 319/2012

| | ISSN 1977-0677
  doi:10.3000/19770677.L_2012.319.eng |
| --- | --- |
| Official Journal
  of the European Union | L 319 |
| | |
| English edition | Legislation | Volume 5516 November 2012 |

ISSN 1977-0677

doi:10.3000/19770677.L_2012.319.eng

Official Journal

of the European Union

L 319

English edition

Legislation

Volume 5516 November 2012

---

| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | | Commission Implementing Regulation (EU) No 1074/2012 of 15 November 2012 establishing the standard import values for determining the entry price of certain fruit and vegetables | 1 |
| | | Commission Implementing Regulation (EU) No 1075/2012 of 15 November 2012 fixing the import duties in the cereals sector applicable from 16 November 2012 | 3 |
| | | DECISIONS |
| | | 2012/703/EU |
| | * | Council Decision of 13 November 2012 amending Decision 1999/70/EC concerning the external auditors of the national central banks, as regards the external auditors of the Central Bank of Ireland | 6 |
| | | 2012/704/EU |
| | * | Council Implementing Decision of 13 November 2012 amending Implementing Decision 2010/99/EU authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax | 7 |
| | | 2012/705/EU |
| | * | Council Implementing Decision of 13 November 2012 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax | 8 |

Contents

II   Non-legislative acts

page

REGULATIONS

Commission Implementing Regulation (EU) No 1074/2012 of 15 November 2012 establishing the standard import values for determining the entry price of certain fruit and vegetables

1

Commission Implementing Regulation (EU) No 1075/2012 of 15 November 2012 fixing the import duties in the cereals sector applicable from 16 November 2012

3

DECISIONS

2012/703/EU

*

Council Decision of 13 November 2012 amending Decision 1999/70/EC concerning the external auditors of the national central banks, as regards the external auditors of the Central Bank of Ireland

6

2012/704/EU

*

Council Implementing Decision of 13 November 2012 amending Implementing Decision 2010/99/EU authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

7

2012/705/EU

*

Council Implementing Decision of 13 November 2012 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

8

| | | Corrigenda |
| --- | --- | --- |
| | * | Corrigendum to Commission Implementing Regulation (EU) No 314/2012 of 12 April 2012 amending Commission Regulations (EC) No 555/2008 and (EC) No 436/2009 as regards the documents accompanying consignments of wine products and wine sector registers to be kept ( OJ L 103, 13.4.2012 ) | 10 |

Corrigenda

*

Corrigendum to Commission Implementing Regulation (EU) No 314/2012 of 12 April 2012 amending Commission Regulations (EC) No 555/2008 and (EC) No 436/2009 as regards the documents accompanying consignments of wine products and wine sector registers to be kept ( OJ L 103, 13.4.2012 )

( OJ L 103, 13.4.2012 )

10

| 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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II Non-legislative acts

REGULATIONS

| 16.11.2012 | EN | Official Journal of the European Union | L 319/1 |
| --- | --- | --- | --- |

16.11.2012

EN

Official Journal of the European Union

L 319/1

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COMMISSION IMPLEMENTING REGULATION (EU) No 1074/2012

of 15 November 2012

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

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),

Having regard to Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (2), and in particular Article 136(1) thereof,

Whereas:

| (1) | Implementing Regulation (EU) No 543/2011 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XVI, Part A thereto. |
| --- | --- |

(1)

Implementing Regulation (EU) No 543/2011 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XVI, Part A thereto.

| (2) | The standard import value is calculated each working day, in accordance with Article 136(1) of Implementing Regulation (EU) No 543/2011, taking into account variable daily data. Therefore this Regulation should enter into force on the day of its publication in the Official Journal of the European Union, |
| --- | --- |

(2)

The standard import value is calculated each working day, in accordance with Article 136(1) of Implementing Regulation (EU) No 543/2011, taking into account variable daily data. Therefore this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

The standard import values referred to in Article 136 of Implementing Regulation (EU) No 543/2011 are fixed in the Annex to this Regulation.

Article 2

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

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

Done at Brussels, 15 November 2012.

For the Commission, On behalf of the President,

José Manuel SILVA RODRÍGUEZ

Director-General for Agriculture and Rural Development

---

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

1

(2)  
  OJ L 157, 15.6.2011, p. 1.

2

---

ANNEX

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

| (EUR/100 kg) |
| --- |
| CN code | Third country code (1) | Standard import value |
| 0702 00 00 | AL | 39,0 |
| MA | 47,0 |
| TR | 65,6 |
| ZZ | 50,5 |
| 0707 00 05 | AL | 56,4 |
| EG | 140,2 |
| MK | 42,0 |
| TR | 81,0 |
| ZZ | 79,9 |
| 0709 93 10 | MA | 135,3 |
| TR | 110,7 |
| ZZ | 123,0 |
| 0805 20 10 | MA | 139,0 |
| ZA | 144,8 |
| ZZ | 141,9 |
| 0805 20 30 , 0805 20 50 , 0805 20 70 , 0805 20 90 | HR | 41,4 |
| TR | 82,4 |
| ZA | 194,4 |
| ZZ | 106,1 |
| 0805 50 10 | AR | 57,4 |
| TR | 88,7 |
| ZA | 59,8 |
| ZZ | 68,6 |
| 0806 10 10 | BR | 268,8 |
| LB | 256,5 |
| PE | 327,4 |
| TR | 160,7 |
| US | 289,6 |
| ZZ | 260,6 |
| 0808 10 80 | CA | 157,0 |
| CL | 151,2 |
| CN | 79,8 |
| MK | 36,9 |
| NZ | 162,5 |
| US | 193,7 |
| ZA | 147,7 |
| ZZ | 132,7 |
| 0808 30 90 | CN | 47,4 |
| TR | 105,8 |
| ZZ | 76,6 |

(EUR/100 kg)

CN code

Third country code (1)

Standard import value

0702 00 00

AL

39,0

MA

47,0

TR

65,6

ZZ

50,5

0707 00 05

AL

56,4

EG

140,2

MK

42,0

TR

81,0

ZZ

79,9

0709 93 10

MA

135,3

TR

110,7

ZZ

123,0

0805 20 10

MA

139,0

ZA

144,8

ZZ

141,9

0805 20 30 , 0805 20 50 , 0805 20 70 , 0805 20 90

HR

41,4

TR

82,4

ZA

194,4

ZZ

106,1

0805 50 10

AR

57,4

TR

88,7

ZA

59,8

ZZ

68,6

0806 10 10

BR

268,8

LB

256,5

PE

327,4

TR

160,7

US

289,6

ZZ

260,6

0808 10 80

CA

157,0

CL

151,2

CN

79,8

MK

36,9

NZ

162,5

US

193,7

ZA

147,7

ZZ

132,7

0808 30 90

CN

47,4

TR

105,8

ZZ

76,6

---

(1)  Nomenclature of countries laid down by Commission Regulation (EC) No 1833/2006 (OJ L 354, 14.12.2006, p. 19). Code ‘
  ZZ
  ’ stands for ‘of other origin’.

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| 16.11.2012 | EN | Official Journal of the European Union | L 319/3 |
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16.11.2012

EN

Official Journal of the European Union

L 319/3

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COMMISSION IMPLEMENTING REGULATION (EU) No 1075/2012

of 15 November 2012

fixing the import duties in the cereals sector applicable from 16 November 2012

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),

Having regard to Commission Regulation (EU) No 642/2010 of 20 July 2010 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of import duties in the cereals sector (2), and in particular Article 2(1) thereof,

Whereas:

| (1) | Article 136(1) of Regulation (EC) No 1234/2007 states that the import duty on products covered by CN codes 1001 19 00, 1001 11 00, ex 1001 91 20 (common wheat seed), ex 1001 99 00 (high quality common wheat other than for sowing), 1002 10 00, 1002 90 00, 1005 10 90, 1005 90 00, 1007 10 90 and 1007 90 00 is to be equal to the intervention price valid for such products on importation and increased by 55 %, minus the cif import price applicable to the consignment in question. However, that duty may not exceed the rate of duty in the Common Customs Tariff. |
| --- | --- |

(1)

Article 136(1) of Regulation (EC) No 1234/2007 states that the import duty on products covered by CN codes 1001 19 00, 1001 11 00, ex 1001 91 20 (common wheat seed), ex 1001 99 00 (high quality common wheat other than for sowing), 1002 10 00, 1002 90 00, 1005 10 90, 1005 90 00, 1007 10 90 and 1007 90 00 is to be equal to the intervention price valid for such products on importation and increased by 55 %, minus the cif import price applicable to the consignment in question. However, that duty may not exceed the rate of duty in the Common Customs Tariff.

| (2) | Article 136(2) of Regulation (EC) No 1234/2007 lays down that, in order to calculate the import duty referred to in paragraph 1 of that Article, representative cif import prices are to be established on a regular basis for the products in question. |
| --- | --- |

(2)

Article 136(2) of Regulation (EC) No 1234/2007 lays down that, in order to calculate the import duty referred to in paragraph 1 of that Article, representative cif import prices are to be established on a regular basis for the products in question.

| (3) | Under Article 2(2) of Regulation (EU) No 642/2010, the price to be used for the calculation of the import duty on products covered by CN codes 1001 19 00, 1001 11 00, ex 1001 91 20 (common wheat seed), ex 1001 99 00 (high quality common wheat other than for sowing), 1002 10 00, 1002 90 00, 1005 10 90, 1005 90 00, 1007 10 90 and 1007 90 00 is the daily cif representative import price determined as specified in Article 5 of that Regulation. |
| --- | --- |

(3)

Under Article 2(2) of Regulation (EU) No 642/2010, the price to be used for the calculation of the import duty on products covered by CN codes 1001 19 00, 1001 11 00, ex 1001 91 20 (common wheat seed), ex 1001 99 00 (high quality common wheat other than for sowing), 1002 10 00, 1002 90 00, 1005 10 90, 1005 90 00, 1007 10 90 and 1007 90 00 is the daily cif representative import price determined as specified in Article 5 of that Regulation.

| (4) | Import duties should be fixed for the period from 16 November 2012 and should apply until new import duties are fixed and enter into force. |
| --- | --- |

(4)

Import duties should be fixed for the period from 16 November 2012 and should apply until new import duties are fixed and enter into force.

| (5) | Given the need to ensure that this measure applies as soon as possible after the updated data have been made available, this Regulation should enter into force on the day of its publication, |
| --- | --- |

(5)

Given the need to ensure that this measure applies as soon as possible after the updated data have been made available, this Regulation should enter into force on the day of its publication,

HAS ADOPTED THIS REGULATION:

Article 1

From 16 November 2012, the import duties in the cereals sector referred to in Article 136(1) of Regulation (EC) No 1234/2007 shall be those fixed in Annex I to this Regulation on the basis of the information contained in Annex II.

Article 2

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

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

Done at Brussels, 15 November 2012.

For the Commission, On behalf of the President,

José Manuel SILVA RODRÍGUEZ

Director-General for Agriculture and Rural Development

---

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

1

(2)  
  OJ L 187, 21.7.2010, p. 5.

2

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ANNEX I

Import duties on the products referred to in Article 136(1) of Regulation (EC) No 1234/2007 applicable from 16 November 2012

| CN code | Description | Import duties (1)

  (EUR/t) |
| --- | --- | --- |
| 1001 19 00
  1001 11 00 | Durum wheat, high quality | 0,00 |
| medium quality | 0,00 |
| low quality | 0,00 |
| ex 1001 91 20 | Common wheat seed | 0,00 |
| ex 1001 99 00 | High quality common wheat other than for sowing | 0,00 |
| 1002 10 00
  1002 90 00 | Rye | 0,00 |
| 1005 10 90 | Maize seed other than hybrid | 0,00 |
| 1005 90 00 | Maize other than seed (2) | 0,00 |
| 1007 10 90
  1007 90 00 | Grain sorghum other than hybrids for sowing | 0,00 |

CN code

Description

Import duties (1)

(EUR/t)

1001 19 00

1001 11 00

Durum wheat, high quality

0,00

medium quality

0,00

low quality

0,00

ex 1001 91 20

Common wheat seed

0,00

ex 1001 99 00

High quality common wheat other than for sowing

0,00

1002 10 00

1002 90 00

Rye

0,00

1005 10 90

Maize seed other than hybrid

0,00

1005 90 00

Maize other than seed (2)

0,00

1007 10 90

1007 90 00

Grain sorghum other than hybrids for sowing

0,00

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(1)  The importer may benefit, under Article 2(4) of Regulation (EU) No 642/2010, from a reduction in the duty of:

| — | EUR 3/t, where the port of unloading is located on the Mediterranean Sea (beyond the Strait of Gibraltar) or on the Black Sea, for goods arriving in the Union via the Atlantic Ocean or the Suez Canal, |
| --- | --- |

—

EUR 3/t, where the port of unloading is located on the Mediterranean Sea (beyond the Strait of Gibraltar) or on the Black Sea, for goods arriving in the Union via the Atlantic Ocean or the Suez Canal,

| — | EUR 2/t, where the port of unloading is located in Denmark, Estonia, Ireland, Latvia, Lithuania, Poland, Finland, Sweden, the United Kingdom or on the Atlantic coast of the Iberian Peninsula, for goods arriving in the Union via the Atlantic Ocean. |
| --- | --- |

—

EUR 2/t, where the port of unloading is located in Denmark, Estonia, Ireland, Latvia, Lithuania, Poland, Finland, Sweden, the United Kingdom or on the Atlantic coast of the Iberian Peninsula, for goods arriving in the Union via the Atlantic Ocean.

(2)  The importer may benefit from a flat-rate reduction of EUR 24/t where the conditions laid down in Article 3 of Regulation (EU) No 642/2010 are met.

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ANNEX II

Factors for calculating the duties laid down in Annex I

2.11.2012-14.11.2012

| 1. | Averages over the reference period referred to in Article 2(2) of Regulation (EU) No 642/2010:










  (EUR/t) |
| --- | --- |
| | Common wheat (1) | Maize | Durum wheat, high quality | Durum wheat, medium quality (2) | Durum wheat, low quality (3) |
| Exchange | Minnéapolis | Chicago | — | — | — |
| Quotation | 285,11 | 226,67 | — | — | — |
| Fob price USA | — | — | 271,92 | 261,92 | 241,92 |
| Gulf of Mexico premium | — | 22,34 | — | — | — |
| Great Lakes premium | 22,87 | — | — | — | — |

1.

(EUR/t)

Common wheat (1)

Maize

Durum wheat, high quality

Durum wheat, medium quality (2)

Durum wheat, low quality (3)

Exchange

Minnéapolis

Chicago

—

—

—

Quotation

285,11

226,67

—

—

—

Fob price USA

—

—

271,92

261,92

241,92

Gulf of Mexico premium

—

22,34

—

—

—

Great Lakes premium

22,87

—

—

—

—

| 2. | Averages over the reference period referred to in Article 2(2) of Regulation (EU) No 642/2010:






  Freight costs: Gulf of Mexico-Rotterdam: | 13,68  EUR/t |
| --- | --- | --- |
| Freight costs: Great Lakes-Rotterdam: | 47,71  EUR/t |

2.

Freight costs: Gulf of Mexico-Rotterdam:

13,68  EUR/t

Freight costs: Great Lakes-Rotterdam:

47,71  EUR/t

---

(1)  Premium of EUR 14/t incorporated (Article 5(3) of Regulation (EU) No 642/2010).

(2)  Discount of EUR 10/t (Article 5(3) of Regulation (EU) No 642/2010).

(3)  Discount of EUR 30/t (Article 5(3) of Regulation (EU) No 642/2010).

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DECISIONS

| 16.11.2012 | EN | Official Journal of the European Union | L 319/6 |
| --- | --- | --- | --- |

16.11.2012

EN

Official Journal of the European Union

L 319/6

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COUNCIL DECISION

of 13 November 2012

amending Decision 1999/70/EC concerning the external auditors of the national central banks, as regards the external auditors of the Central Bank of Ireland

(2012/703/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Protocol (No 4) on the Statute of the European System of Central Banks and of the European Central Bank annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, and in particular Article 27.1 thereof,

Having regard to the Recommendation of the European Central Bank of 14 September 2012 to the Council of the European Union on the external auditors of the Central Bank of Ireland (ECB/2012/20) (1),

Whereas:

| (1) | The accounts of the European Central Bank (ECB) and of the national central banks of the Eurosystem are to be audited by independent external auditors recommended by the Governing Council of the ECB and approved by the Council of the European Union. |
| --- | --- |

(1)

The accounts of the European Central Bank (ECB) and of the national central banks of the Eurosystem are to be audited by independent external auditors recommended by the Governing Council of the ECB and approved by the Council of the European Union.

| (2) | The mandate of the current external auditors of the Central Bank of Ireland will expire after the audit for the financial year 2011. It is therefore necessary to appoint external auditors from the financial year 2012. |
| --- | --- |

(2)

The mandate of the current external auditors of the Central Bank of Ireland will expire after the audit for the financial year 2011. It is therefore necessary to appoint external auditors from the financial year 2012.

| (3) | The Central Bank of Ireland has selected RSM Farrell Grant Sparks as its external auditors for the financial years 2012 to 2016. |
| --- | --- |

(3)

The Central Bank of Ireland has selected RSM Farrell Grant Sparks as its external auditors for the financial years 2012 to 2016.

| (4) | The Governing Council of the ECB has recommended that RSM Farrell Grant Sparks be appointed as the external auditors of the Central Bank of Ireland for the financial years 2012 to 2016. |
| --- | --- |

(4)

The Governing Council of the ECB has recommended that RSM Farrell Grant Sparks be appointed as the external auditors of the Central Bank of Ireland for the financial years 2012 to 2016.

| (5) | It is appropriate to follow the recommendation of the Governing Council of the ECB and to amend Council Decision 1999/70/EC (2) accordingly, |
| --- | --- |

(5)

It is appropriate to follow the recommendation of the Governing Council of the ECB and to amend Council Decision 1999/70/EC (2) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Article 1(5) of Decision 1999/70/EC is replaced by the following:

‘5.   RSM Farrell Grant Sparks is hereby approved as the external auditors of the Central Bank of Ireland.’.

Article 2

This Decision shall take effect on the day of its notification.

Article 3

This Decision is addressed to the European Central Bank.

Done at Brussels, 13 November 2012.

For the Council

The President

V. SHIARLY

---

(1)  
  OJ C 286, 22.9.2012, p. 1.

1

(2)  
  OJ L 22, 29.1.1999, p. 69.

2

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| 16.11.2012 | EN | Official Journal of the European Union | L 319/7 |
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16.11.2012

EN

Official Journal of the European Union

L 319/7

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COUNCIL IMPLEMENTING DECISION

of 13 November 2012

amending Implementing Decision 2010/99/EU authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

(2012/704/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 291(2) thereof,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | By letter registered with the Secretariat-General of the Commission on 8 February 2012, Lithuania requested authorisation to continue to apply a measure derogating from the provisions of Directive 2006/112/EC governing the person liable for the payment of value added tax (VAT) to the tax authorities. |
| --- | --- |

(1)

By letter registered with the Secretariat-General of the Commission on 8 February 2012, Lithuania requested authorisation to continue to apply a measure derogating from the provisions of Directive 2006/112/EC governing the person liable for the payment of value added tax (VAT) to the tax authorities.

| (2) | In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States of the request made by Lithuania in a letter dated 4 April 2012. By letter dated 11 April 2012, the Commission notified Lithuania that it had all the information that it considered necessary to consider the request. |
| --- | --- |

(2)

In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States of the request made by Lithuania in a letter dated 4 April 2012. By letter dated 11 April 2012, the Commission notified Lithuania that it had all the information that it considered necessary to consider the request.

| (3) | Council Decision 2006/388/EC of 15 May 2006 authorising the Republic of Lithuania to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2) authorised Lithuania, inter alia, to make the recipient liable for the VAT due on the supply of goods and services in the case of insolvency procedures or restructuring procedures subject to judicial oversight and supply of timber. |
| --- | --- |

(3)

Council Decision 2006/388/EC of 15 May 2006 authorising the Republic of Lithuania to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2) authorised Lithuania, inter alia, to make the recipient liable for the VAT due on the supply of goods and services in the case of insolvency procedures or restructuring procedures subject to judicial oversight and supply of timber.

| (4) | Council Implementing Decision 2010/99/EU of 16 February 2010 authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (3) extended the application of the derogating measure provided for in Decision 2006/388/EC (‘the derogating measure’). |
| --- | --- |

(4)

Council Implementing Decision 2010/99/EU of 16 February 2010 authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (3) extended the application of the derogating measure provided for in Decision 2006/388/EC (‘the derogating measure’).

| (5) | The tax investigations and the analysis carried out by the Lithuanian tax authorities have revealed the effectiveness of the derogating measure. |
| --- | --- |

(5)

The tax investigations and the analysis carried out by the Lithuanian tax authorities have revealed the effectiveness of the derogating measure.

| (6) | The Commission understands that the legal and factual situation which has justified the application of the derogating measure has not changed and continues to exist. Lithuania should therefore be authorised to apply the measure during a further limited period. |
| --- | --- |

(6)

The Commission understands that the legal and factual situation which has justified the application of the derogating measure has not changed and continues to exist. Lithuania should therefore be authorised to apply the measure during a further limited period.

| (7) | In case Lithuania would consider another extension of the derogating measure beyond 2015, an evaluation report should be submitted to the Commission together with that extension request no later than 1 April 2015. |
| --- | --- |

(7)

In case Lithuania would consider another extension of the derogating measure beyond 2015, an evaluation report should be submitted to the Commission together with that extension request no later than 1 April 2015.

| (8) | The derogating measure will have no adverse impact on the Union’s own resources accruing from VAT, |
| --- | --- |

(8)

The derogating measure will have no adverse impact on the Union’s own resources accruing from VAT,

HAS ADOPTED THIS DECISION:

Article 1

In Article 2 of Implementing Decision 2010/99/EU, the second paragraph is replaced by the following:

‘It shall apply from 1 January 2013 until 31 December 2015. Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission no later than 1 April 2015 and shall be accompanied by a report which includes a review of the application of this measure.’.

Article 2

This Decision shall take effect on the day of its notification.

It shall apply from 1 January 2013.

Article 3

This Decision is addressed to the Republic of Lithuania.

Done at Brussels, 13 November 2012.

For the Council

The President

V. SHIARLY

---

(1)  
  OJ L 347, 11.12.2006, p. 1.

1

(2)  
  OJ L 150, 3.6.2006, p. 13.

2

(3)  
  OJ L 45, 20.2.2010, p. 10.

3

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| 16.11.2012 | EN | Official Journal of the European Union | L 319/8 |
| --- | --- | --- | --- |

16.11.2012

EN

Official Journal of the European Union

L 319/8

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COUNCIL IMPLEMENTING DECISION

of 13 November 2012

amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

(2012/705/EU)

THE COUNCIL OF THE EUROPEAN UNION,

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

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | By letter registered with the Secretariat-General of the Commission on 5 January 2012, Germany requested authorisation to continue to apply a measure that was previously granted by Council Decision 2009/791/EC of 20 October 2009 authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax (2), derogating from the provisions of Directive 2006/112/EC governing the right of deduction. |
| --- | --- |

(1)

By letter registered with the Secretariat-General of the Commission on 5 January 2012, Germany requested authorisation to continue to apply a measure that was previously granted by Council Decision 2009/791/EC of 20 October 2009 authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax (2), derogating from the provisions of Directive 2006/112/EC governing the right of deduction.

| (2) | By letter registered with the Secretariat-General of the Commission on 16 April 2012, Austria requested authorisation to continue to apply a measure that was previously granted by Council Implementing Decision 2009/1013/EU of 22 December 2009 authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax (3), derogating from the provisions of Directive 2006/112/EC governing the right of deduction. |
| --- | --- |

(2)

By letter registered with the Secretariat-General of the Commission on 16 April 2012, Austria requested authorisation to continue to apply a measure that was previously granted by Council Implementing Decision 2009/1013/EU of 22 December 2009 authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax (3), derogating from the provisions of Directive 2006/112/EC governing the right of deduction.

| (3) | In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States, by letter dated 4 April 2012, of the request made by Germany. By letter dated 11 April 2012, the Commission notified Germany that it had all the information necessary to consider the request. |
| --- | --- |

(3)

In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States, by letter dated 4 April 2012, of the request made by Germany. By letter dated 11 April 2012, the Commission notified Germany that it had all the information necessary to consider the request.

| (4) | In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States, by letter dated 20 April 2012, of the request made by Austria. By letter dated 23 April 2012, the Commission notified Austria that it had all the information necessary to consider the request. |
| --- | --- |

(4)

In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States, by letter dated 20 April 2012, of the request made by Austria. By letter dated 23 April 2012, the Commission notified Austria that it had all the information necessary to consider the request.

| (5) | The derogating measure pursued by both Member States is intended to exclude completely value added tax (VAT) borne on goods and services from the right of deduction where those goods and services are used more than 90 % for the private purposes of a taxable person or of his employees, or for non-business purposes in general. |
| --- | --- |

(5)

The derogating measure pursued by both Member States is intended to exclude completely value added tax (VAT) borne on goods and services from the right of deduction where those goods and services are used more than 90 % for the private purposes of a taxable person or of his employees, or for non-business purposes in general.

| (6) | The measure derogates from Articles 168 and 168a of Directive 2006/112/EC which govern the taxable persons’ right to deduct VAT charged on goods and services supplied to them for the purposes of their taxed transactions. The objective of the derogating measure is to simplify the procedure for charging and collecting VAT thereby also preventing tax evasion and avoidance. The amount of tax due at the level of final consumption is only affected to a negligible extent. |
| --- | --- |

(6)

The measure derogates from Articles 168 and 168a of Directive 2006/112/EC which govern the taxable persons’ right to deduct VAT charged on goods and services supplied to them for the purposes of their taxed transactions. The objective of the derogating measure is to simplify the procedure for charging and collecting VAT thereby also preventing tax evasion and avoidance. The amount of tax due at the level of final consumption is only affected to a negligible extent.

| (7) | According to the information provided by Germany and Austria, the legal and factual situation which justified the current application of the derogating measure has not changed and continues to exist. Germany and Austria should therefore be authorised to continue applying that measure during a further period, but limited in time until 31 December 2015, in order to allow for a review of the necessity and effectiveness of the derogating measure and the apportionment rate between business and non-business use it is based on. |
| --- | --- |

(7)

According to the information provided by Germany and Austria, the legal and factual situation which justified the current application of the derogating measure has not changed and continues to exist. Germany and Austria should therefore be authorised to continue applying that measure during a further period, but limited in time until 31 December 2015, in order to allow for a review of the necessity and effectiveness of the derogating measure and the apportionment rate between business and non-business use it is based on.

| (8) | Where Germany or Austria considers a further extension beyond 2015 to be necessary, a report on the application of the derogating measure, which includes a review of the apportionment rate applied, should be submitted to the Commission together with the extension request by 31 March 2015 in order to reserve sufficient time for the Commission to examine the request and, in case the Commission would come forward with a proposal, for the Council to adopt it. |
| --- | --- |

(8)

Where Germany or Austria considers a further extension beyond 2015 to be necessary, a report on the application of the derogating measure, which includes a review of the apportionment rate applied, should be submitted to the Commission together with the extension request by 31 March 2015 in order to reserve sufficient time for the Commission to examine the request and, in case the Commission would come forward with a proposal, for the Council to adopt it.

| (9) | On 29 October 2004, the Commission adopted a proposal for a Council Directive amending Directive 77/388/EEC, now Directive 2006/112/EC, that includes the harmonisation of the categories of expenses for which exclusions of the right of deduction may apply. The derogating measure provided for in this Decision should expire on the date as from which Member States are to or may apply the rules laid down in such an amending Directive adopted by the Council after this Decision takes effect, if that date is earlier than the date of expiry provided for in this Decision. |
| --- | --- |

(9)

On 29 October 2004, the Commission adopted a proposal for a Council Directive amending Directive 77/388/EEC, now Directive 2006/112/EC, that includes the harmonisation of the categories of expenses for which exclusions of the right of deduction may apply. The derogating measure provided for in this Decision should expire on the date as from which Member States are to or may apply the rules laid down in such an amending Directive adopted by the Council after this Decision takes effect, if that date is earlier than the date of expiry provided for in this Decision.

| (10) | The derogations will only have a negligible effect on the overall amount of tax collected at the stage of final consumption and will not adversely affect the Union’s own resources accruing from value added tax. |
| --- | --- |

(10)

The derogations will only have a negligible effect on the overall amount of tax collected at the stage of final consumption and will not adversely affect the Union’s own resources accruing from value added tax.

| (11) | Decision 2009/791/EC and Implementing Decision 2009/1013/EU should therefore be amended accordingly, |
| --- | --- |

(11)

Decision 2009/791/EC and Implementing Decision 2009/1013/EU should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Articles 1 and 2 of Decision 2009/791/EC are replaced by the following:

‘Article 1

By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Germany is authorised to exclude VAT borne on goods and services from the right to deduct VAT when the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes.

Article 2

1.   This Decision shall expire on the date as from which Member States shall or may apply Union rules governing restrictions on a taxable person’s right of deduction adopted by the Council after this Decision takes effect, or on 31 December 2015, whichever is the earlier.

2.   Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2015.

Such request shall be accompanied by a report which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

Article 2

Articles 1 and 2 of Implementing Decision 2009/1013/EU are replaced by the following:

‘Article 1

By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Austria is authorised to exclude VAT borne on goods and services from the right to deduct VAT when the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes.

Article 2

1.   This Decision shall expire on the date as from which Member States shall or may apply Union rules governing restrictions on a taxable person’s right of deduction adopted by the Council after this Decision takes effect, or on 31 December 2015, whichever is the earlier.

2.   Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2015.

Such request shall be accompanied by a report which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

Article 3

This Decision shall apply as from 1 January 2013.

Article 4

This Decision is addressed to the Federal Republic of Germany and to the Republic of Austria.

Done at Brussels, 13 November 2012.

For the Council

The President

V. SHIARLY

---

(1)  
  OJ L 347, 11.12.2006, p. 1.

1

(2)  
  OJ L 283, 30.10.2009, p. 55.

2

(3)  
  OJ L 348, 29.12.2009, p. 21.

3

---

Corrigenda

| 16.11.2012 | EN | Official Journal of the European Union | L 319/10 |
| --- | --- | --- | --- |

16.11.2012

EN

Official Journal of the European Union

L 319/10

---

Corrigendum to Commission Implementing Regulation (EU) No 314/2012 of 12 April 2012 amending Commission Regulations (EC) No 555/2008 and (EC) No 436/2009 as regards the documents accompanying consignments of wine products and wine sector registers to be kept

(
  Official Journal of the European Union L 103 of 13 April 2012
  )

On pages 29 and 30, Annex II:

for:

‘ANNEX IX

Entries referred to in Article 27(2)

| — | In Bulgarian | : | И3HECEHO |
| --- | --- | --- | --- |
| — | In Spanish | : | EXPORTADO |
| — | In Czech | : | VYVEZENO |
| — | In Danish | : | »UDFØRSEL: EAD-nr.: ... af [dato]« |
| — | In German | : | Ausgeführt: EAD Nr. ... vom [Datum] |
| — | In Estonian | : | ”Eksporditud: EAD nr ..., ... [kuupäev]” |
| — | In Greek | : | ΕΞΑΧΘΕΝ |
| — | In English | : | “Exported: EAD No ... of [date]” |
| — | In French | : | “Exporté: EAD no ... du [date]” |
| — | In Italian | : | “Esportato: DAE n. ... del [data]” |
| — | In Latvian | : | “Eksportēts: [datums] EAD Nr. ...” |
| — | In Lithuanian | : | EKSPORTUOTA |
| — | In Hungarian | : | »Exportálva: EAD sz.: ..., [dátum]« |
| — | In Maltese | : | “Esportat: EAD Nru ... ta’ [data]” |
| — | In Dutch | : | UITGEVOERD: UGD nr. ... van [datum] |
| — | In Polish | : | WYWIEZIONO |
| — | In Portuguese | : | EXPORTADO |
| — | In Romanian | : | EXPORTAT |
| — | In Slovak | : | VYVEZENÉ |
| — | In Slovene | : | IZVOŽENO |
| — | In Finnish | : | VIETY |
| — | In Swedish | : | EXPORTERAD’ |

—

In Bulgarian

:

И3HECEHO

—

In Spanish

:

EXPORTADO

—

In Czech

:

VYVEZENO

—

In Danish

:

»UDFØRSEL: EAD-nr.: ... af [dato]«

—

In German

:

Ausgeführt: EAD Nr. ... vom [Datum]

—

In Estonian

:

”Eksporditud: EAD nr ..., ... [kuupäev]”

—

In Greek

:

ΕΞΑΧΘΕΝ

—

In English

:

“Exported: EAD No ... of [date]”

—

In French

:

“Exporté: EAD no ... du [date]”

—

In Italian

:

“Esportato: DAE n. ... del [data]”

—

In Latvian

:

“Eksportēts: [datums] EAD Nr. ...”

—

In Lithuanian

:

EKSPORTUOTA

—

In Hungarian

:

»Exportálva: EAD sz.: ..., [dátum]«

—

In Maltese

:

“Esportat: EAD Nru ... ta’ [data]”

—

In Dutch

:

UITGEVOERD: UGD nr. ... van [datum]

—

In Polish

:

WYWIEZIONO

—

In Portuguese

:

EXPORTADO

—

In Romanian

:

EXPORTAT

—

In Slovak

:

VYVEZENÉ

—

In Slovene

:

IZVOŽENO

—

In Finnish

:

VIETY

—

In Swedish

:

EXPORTERAD’

read:

‘ANNEX IX

References referred to in Article 27(2)

| — | In Bulgarian | : | „Изнесено: EAD No ... от [дата]“ |
| --- | --- | --- | --- |
| — | In Spanish | : | «Exportado: DAE no ... de[fecha]» |
| — | In Czech | : | „Vyvezeno: VDD č. ... ze dne [datum]“ |
| — | In Danish | : | "Udførsel: EAD-nr.: .... af [dato]" |
| — | In German | : | Ausgeführt: ABD Nr. ... vom [Datum] |
| — | In Estonian | : | ”Eksporditud: EAD nr ..., ... [kuupäev]” |
| — | In Greek | : | «Εξαχθέν: ΣΕΕ αριθ. ... της [ημερομηνία]» |
| — | In English | : | “Exported: EAD No ... of [date]” |
| — | In French | : | «Exporté: EAD no ... du [date]» |
| — | In Italian | : | "Esportato: DAE n. ... del [data]" |
| — | In Latvian | : | “Eksportēts: [datums] EPD Nr. ...” |
| — | In Lithuanian | : | „Eksportuota: ELD Nr. ..., [data]“ |
| — | In Hungarian | : | »Exportálva: KKO-sz.: ..., [dátum]« |
| — | In Maltese | : | "Esportat: EAD nru ... ta' [data]" |
| — | In Dutch | : | "Uitgevoerd: EAD nr. ... van [datum]" |
| — | In Polish | : | "Wywieziono: EAD nr ... z dnia [data]" |
| — | In Portuguese | : | «Exportado: DAE n.o ... de [data]» |
| — | In Romanian | : | „Exportat: EAD nr. ... din [data]” |
| — | In Slovak | : | „Vyvezené: EAD č. ... zo dňa [dátum]“ |
| — | In Slovene | : | „Izvoženo: SIL št. ... z dne [datum]“ |
| — | In Finnish | : | ”Viety: EAD-asiakirja nro ..., ... [päiväys]” |
| — | In Swedish | : | "Exporterad: Exportföljedokument (EAD) nr ... av den [datum]"’ |

—

In Bulgarian

:

„Изнесено: EAD No ... от [дата]“

—

In Spanish

:

«Exportado: DAE no ... de[fecha]»

—

In Czech

:

„Vyvezeno: VDD č. ... ze dne [datum]“

—

In Danish

:

"Udførsel: EAD-nr.: .... af [dato]"

—

In German

:

Ausgeführt: ABD Nr. ... vom [Datum]

—

In Estonian

:

”Eksporditud: EAD nr ..., ... [kuupäev]”

—

In Greek

:

«Εξαχθέν: ΣΕΕ αριθ. ... της [ημερομηνία]»

—

In English

:

“Exported: EAD No ... of [date]”

—

In French

:

«Exporté: EAD no ... du [date]»

—

In Italian

:

"Esportato: DAE n. ... del [data]"

—

In Latvian

:

“Eksportēts: [datums] EPD Nr. ...”

—

In Lithuanian

:

„Eksportuota: ELD Nr. ..., [data]“

—

In Hungarian

:

»Exportálva: KKO-sz.: ..., [dátum]«

—

In Maltese

:

"Esportat: EAD nru ... ta' [data]"

—

In Dutch

:

"Uitgevoerd: EAD nr. ... van [datum]"

—

In Polish

:

"Wywieziono: EAD nr ... z dnia [data]"

—

In Portuguese

:

«Exportado: DAE n.o ... de [data]»

—

In Romanian

:

„Exportat: EAD nr. ... din [data]”

—

In Slovak

:

„Vyvezené: EAD č. ... zo dňa [dátum]“

—

In Slovene

:

„Izvoženo: SIL št. ... z dne [datum]“

—

In Finnish

:

”Viety: EAD-asiakirja nro ..., ... [päiväys]”

—

In Swedish

:

"Exporterad: Exportföljedokument (EAD) nr ... av den [datum]"’

on page 35, Annex III:

for:

| ‘— | in Portuguese:

  a)   Relativamente aos vinhos com DOP: «Le présent document vaut attestation d’appellation d’origine protégée», «N.o [..., ...] du registre E-Bacchus»;
  b)   Relativamente aos vinhos com IGP: «Le présent document vaut attestation d’indication géographique protégée», «N.o [..., ...] du registre E-Bacchus»;
  c)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita: «Le présent document vaut certification de l’année de récolte, conformément à l’article 118 septvicies du règlement (CE) n.o 1234/2007»;
  d)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação das castas de uva de vinho: «Le présent document vaut certification de la (des) variété(s) à raisins de cuve («vin de cépage»), conformément à l’article 118 septvicies du règlement (CE) n.o 1234/2007»;
  e)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita e das castas de uva de vinho: «Le présent document vaut certification de l’année de récolte et la (des) variété(s) à raisins de cuve («vin de cépage»), conformément à l’article 118 septvicies du règlement (CE) n.o 1234/2007». ’, |
| --- | --- |

‘—

in Portuguese:

in Portuguese:

a)   Relativamente aos vinhos com DOP: «Le présent document vaut attestation d’appellation d’origine protégée», «N.o [..., ...] du registre E-Bacchus»;

Relativamente aos vinhos com DOP

o

b)   Relativamente aos vinhos com IGP: «Le présent document vaut attestation d’indication géographique protégée», «N.o [..., ...] du registre E-Bacchus»;

Relativamente aos vinhos com IGP

o

c)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita: «Le présent document vaut certification de l’année de récolte, conformément à l’article 118 septvicies du règlement (CE) n.o 1234/2007»;

Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita

o

d)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação das castas de uva de vinho: «Le présent document vaut certification de la (des) variété(s) à raisins de cuve («vin de cépage»), conformément à l’article 118 septvicies du règlement (CE) n.o 1234/2007»;

Relativamente aos vinhos sem DOP nem IGP comercializados com indicação das castas de uva de vinho

o

e)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita e das castas de uva de vinho: «Le présent document vaut certification de l’année de récolte et la (des) variété(s) à raisins de cuve («vin de cépage»), conformément à l’article 118 septvicies du règlement (CE) n.o 1234/2007». ’,

Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita e das castas de uva de vinho

o

read:

| ‘— | in Portuguese:

  a)   Relativamente aos vinhos com DOP: «O presente documento vale como certificado de denominação de origem protegida», «N.o [..., ...] do registo E-Bacchus»;
  b)   Relativamente aos vinhos com IGP: «O presente documento vale como certificado de indicação geográfica protegida», «N.o [..., ...] do registo E-Bacchus»;
  c)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita: «O presente documento vale como certificado do ano de colheita, em conformidade com o artigo 118.o-Z do Regulamento (CE) n.o 1234/2007»;
  d)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação das castas de uva de vinho: «O presente documento vale como certificado da(s) casta(s) de uva de vinho («vinho de casta»), em conformidade com o artigo 118.o-Z do Regulamento (CE) n.o 1234/2007»;
  e)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita e das castas de uva de vinho: «O presente documento vale como certificado do ano de colheita e da(s) casta(s) de uva de vinho («vinho de casta»), em conformidade com o artigo 118.o-Z do Regulamento (CE) n.o 1234/2007». ’. |
| --- | --- |

‘—

in Portuguese:

in Portuguese:

a)   Relativamente aos vinhos com DOP: «O presente documento vale como certificado de denominação de origem protegida», «N.o [..., ...] do registo E-Bacchus»;

Relativamente aos vinhos com DOP

o

b)   Relativamente aos vinhos com IGP: «O presente documento vale como certificado de indicação geográfica protegida», «N.o [..., ...] do registo E-Bacchus»;

Relativamente aos vinhos com IGP

o

c)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita: «O presente documento vale como certificado do ano de colheita, em conformidade com o artigo 118.o-Z do Regulamento (CE) n.o 1234/2007»;

Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita

o

o

d)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação das castas de uva de vinho: «O presente documento vale como certificado da(s) casta(s) de uva de vinho («vinho de casta»), em conformidade com o artigo 118.o-Z do Regulamento (CE) n.o 1234/2007»;

Relativamente aos vinhos sem DOP nem IGP comercializados com indicação das castas de uva de vinho

o

o

e)   Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita e das castas de uva de vinho: «O presente documento vale como certificado do ano de colheita e da(s) casta(s) de uva de vinho («vinho de casta»), em conformidade com o artigo 118.o-Z do Regulamento (CE) n.o 1234/2007». ’.

Relativamente aos vinhos sem DOP nem IGP comercializados com indicação do ano de colheita e das castas de uva de vinho

o

o

---