# Official Journal L 343/2014

| | ISSN 1977-0677 |
| --- | --- |
| Official Journal
  of the European Union | L 343 |
| | |
| English edition | Legislation | Volume 5728 November 2014 |

ISSN 1977-0677

Official Journal

of the European Union

L 343

English edition

Legislation

Volume 5728 November 2014

---

| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | INTERNATIONAL AGREEMENTS |
| | | 2014/835/EU |
| | * | Council Decision of 27 November 2014 on the conclusion of the Agreement between the European Union and the Republic of Iceland and the Kingdom of Norway on the surrender procedure between the Member States of the European Union and Iceland and Norway | 1 |
| | | REGULATIONS |
| | * | Commission Regulation (EU) No 1266/2014 of 25 November 2014 establishing a prohibition of fishing for cod in NAFO area 3M by vessels flying the flag of a Member State of the European Union | 3 |
| | * | Commission Regulation (EU) No 1267/2014 of 25 November 2014 establishing a prohibition of fishing for Northern prawn in Greenland waters of NAFO 1 by vessels flying the flag of Denmark | 5 |
| | * | Commission Implementing Regulation (EU) No 1268/2014 of 25 November 2014 amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albumin | 7 |
| | | Commission Implementing Regulation (EU) No 1269/2014 of 27 November 2014 establishing the standard import values for determining the entry price of certain fruit and vegetables | 9 |
| | | DECISIONS |
| | | 2014/836/EU |
| | * | Council Decision of 27 November 2014 determining certain consequential and transitional arrangements concerning the cessation of the participation of the United Kingdom of Great Britain and Northern Ireland in certain acts of the Union in the field of police cooperation and judicial cooperation in criminal matters adopted before the entry into force of the Treaty of Lisbon | 11 |
| | | 2014/837/EU |
| | * | Council Decision of 27 November 2014 determining certain direct financial consequences incurred as a result of the cessation of the participation of the United Kingdom of Great Britain and Northern Ireland in certain acts of the Union in the field of police cooperation and judicial cooperation in criminal matters adopted before the entry into force of the Treaty of Lisbon | 17 |
| | | 2014/838/EU, Euratom |
| | * | Commission Decision of 25 November 2014 on the publication of information on meetings held between Directors-General of the Commission and organisations or self-employed individuals | 19 |
| | | 2014/839/EU, Euratom |
| | * | Commission Decision of 25 November 2014 on the publication of information on meetings held between Members of the Commission and organisations or self-employed individuals | 22 |
| | | 2014/840/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 90/177/Euratom, EEC authorizing Belgium not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8921) | 25 |
| | | 2014/841/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Implementing Decision 2013/749/EU, Euratom authorising Portugal to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8922) | 27 |
| | | 2014/842/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 2005/818/EC, Euratom authorising the Republic of Hungary to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8923) | 29 |
| | | 2014/843/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Implementing Decision 2013/747/EU, Euratom authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8924) | 31 |
| | | 2014/844/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8925) | 33 |
| | | 2014/845/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 2005/817/EC, Euratom authorising the Republic of Latvia to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8926) | 35 |
| | | 2014/846/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 2005/819/EC, Euratom authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8927) | 37 |
| | | 2014/847/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 90/176/Euratom, EEC authorizing France not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8928) | 39 |
| | | 2014/848/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 2010/4/EU, Euratom authorising Bulgaria to use statistics for years earlier than the last year but one, and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8929) | 41 |
| | | 2014/849/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 90/179/Euratom, EEC authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8931) | 43 |
| | | 2014/850/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 2010/5/EU, Euratom authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8932) | 44 |
| | | 2014/851/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 96/565/EC, Euratom authorizing Sweden not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8933) | 46 |
| | | 2014/852/EU, Euratom |
| | * | Commission Implementing Decision of 26 November 2014 amending Decision 2005/820/EC, Euratom authorising the Slovak Republic to use statistics for years earlier than the last year but one and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8934) | 48 |

Contents

II   Non-legislative acts

page

INTERNATIONAL AGREEMENTS

2014/835/EU

*

Council Decision of 27 November 2014 on the conclusion of the Agreement between the European Union and the Republic of Iceland and the Kingdom of Norway on the surrender procedure between the Member States of the European Union and Iceland and Norway

1

REGULATIONS

*

Commission Regulation (EU) No 1266/2014 of 25 November 2014 establishing a prohibition of fishing for cod in NAFO area 3M by vessels flying the flag of a Member State of the European Union

3

*

Commission Regulation (EU) No 1267/2014 of 25 November 2014 establishing a prohibition of fishing for Northern prawn in Greenland waters of NAFO 1 by vessels flying the flag of Denmark

5

*

Commission Implementing Regulation (EU) No 1268/2014 of 25 November 2014 amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albumin

7

Commission Implementing Regulation (EU) No 1269/2014 of 27 November 2014 establishing the standard import values for determining the entry price of certain fruit and vegetables

9

DECISIONS

2014/836/EU

*

Council Decision of 27 November 2014 determining certain consequential and transitional arrangements concerning the cessation of the participation of the United Kingdom of Great Britain and Northern Ireland in certain acts of the Union in the field of police cooperation and judicial cooperation in criminal matters adopted before the entry into force of the Treaty of Lisbon

11

2014/837/EU

*

Council Decision of 27 November 2014 determining certain direct financial consequences incurred as a result of the cessation of the participation of the United Kingdom of Great Britain and Northern Ireland in certain acts of the Union in the field of police cooperation and judicial cooperation in criminal matters adopted before the entry into force of the Treaty of Lisbon

17

2014/838/EU, Euratom

*

Commission Decision of 25 November 2014 on the publication of information on meetings held between Directors-General of the Commission and organisations or self-employed individuals

19

2014/839/EU, Euratom

*

Commission Decision of 25 November 2014 on the publication of information on meetings held between Members of the Commission and organisations or self-employed individuals

22

2014/840/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 90/177/Euratom, EEC authorizing Belgium not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8921)

(notified under document C(2014) 8921)

25

2014/841/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Implementing Decision 2013/749/EU, Euratom authorising Portugal to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8922)

(notified under document C(2014) 8922)

27

2014/842/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 2005/818/EC, Euratom authorising the Republic of Hungary to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8923)

(notified under document C(2014) 8923)

29

2014/843/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Implementing Decision 2013/747/EU, Euratom authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8924)

(notified under document C(2014) 8924)

31

2014/844/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8925)

(notified under document C(2014) 8925)

33

2014/845/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 2005/817/EC, Euratom authorising the Republic of Latvia to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8926)

(notified under document C(2014) 8926)

35

2014/846/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 2005/819/EC, Euratom authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8927)

(notified under document C(2014) 8927)

37

2014/847/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 90/176/Euratom, EEC authorizing France not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8928)

(notified under document C(2014) 8928)

39

2014/848/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 2010/4/EU, Euratom authorising Bulgaria to use statistics for years earlier than the last year but one, and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8929)

(notified under document C(2014) 8929)

41

2014/849/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 90/179/Euratom, EEC authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8931)

(notified under document C(2014) 8931)

43

2014/850/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 2010/5/EU, Euratom authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8932)

(notified under document C(2014) 8932)

44

2014/851/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 96/565/EC, Euratom authorizing Sweden not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8933)

(notified under document C(2014) 8933)

46

2014/852/EU, Euratom

*

Commission Implementing Decision of 26 November 2014 amending Decision 2005/820/EC, Euratom authorising the Slovak Republic to use statistics for years earlier than the last year but one and to use certain approximate estimates for the calculation of the VAT own resources base
  (notified under document C(2014) 8934)

(notified under document C(2014) 8934)

48

| 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.

---

II Non-legislative acts

INTERNATIONAL AGREEMENTS

| 28.11.2014 | EN | Official Journal of the European Union | L 343/1 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/1

---

COUNCIL DECISION

of 27 November 2014

on the conclusion of the Agreement between the European Union and the Republic of Iceland and the Kingdom of Norway on the surrender procedure between the Member States of the European Union and Iceland and Norway

(2014/835/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union and in particular point (d) of Article 82(1), in conjunction with point (a) of Article 218(6) thereof,

Having regard to the proposal from the European Commission,

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

Whereas:

| (1) | On 10 July 2001 the Council authorised the Presidency, assisted by the Commission, to negotiate agreements with Norway and Iceland on judicial cooperation in criminal matters on the basis of Articles 24 and 38 of the Treaty on European Union. This authorisation was amended by Council Decision of 19 December 2002. The Presidency, assisted by the Commission, negotiated an agreement on the surrender procedure between the Member States of the European Union and Iceland and Norway. |
| --- | --- |

(1)

On 10 July 2001 the Council authorised the Presidency, assisted by the Commission, to negotiate agreements with Norway and Iceland on judicial cooperation in criminal matters on the basis of Articles 24 and 38 of the Treaty on European Union. This authorisation was amended by Council Decision of 19 December 2002. The Presidency, assisted by the Commission, negotiated an agreement on the surrender procedure between the Member States of the European Union and Iceland and Norway.

| (2) | In accordance with Council Decision 2006/697/EC of 27 June 2006 (2), the Agreement between the European Union and the Republic of Iceland and the Kingdom of Norway on the surrender procedure between the Member States of the European Union and Iceland and Norway (hereinafter ‘the Agreement’) was signed on 28 June 2006, subject to its conclusion. |
| --- | --- |

(2)

In accordance with Council Decision 2006/697/EC of 27 June 2006 (2), the Agreement between the European Union and the Republic of Iceland and the Kingdom of Norway on the surrender procedure between the Member States of the European Union and Iceland and Norway (hereinafter ‘the Agreement’) was signed on 28 June 2006, subject to its conclusion.

| (3) | The Agreement has not yet been concluded. With the entry into force of the Treaty of Lisbon on 1 December 2009, the procedures to be followed by the Union in order to conclude the Agreement are governed by Article 218 of the Treaty on the Functioning of the European Union. |
| --- | --- |

(3)

The Agreement has not yet been concluded. With the entry into force of the Treaty of Lisbon on 1 December 2009, the procedures to be followed by the Union in order to conclude the Agreement are governed by Article 218 of the Treaty on the Functioning of the European Union.

| (4) | The Agreement should be approved. |
| --- | --- |

(4)

The Agreement should be approved.

| (5) | In accordance with Article 3 of the Protocol on the Position of the United Kingdom and Ireland in respect of the Area of Freedom, Security and Justice, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, these Member States have notified their wish to take part in the adoption and application of this Decision. |
| --- | --- |

(5)

In accordance with Article 3 of the Protocol on the Position of the United Kingdom and Ireland in respect of the Area of Freedom, Security and Justice, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, these Member States have notified their wish to take part in the adoption and application of this Decision.

| (6) | In accordance with Articles 1 and 2 of the Protocol on the Position of Denmark, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, Denmark is not taking part in the adoption of this Decision and is not bound by it or subject to its application, |
| --- | --- |

(6)

In accordance with Articles 1 and 2 of the Protocol on the Position of Denmark, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, Denmark is not taking part in the adoption of this Decision and is not bound by it or subject to its application,

HAS ADOPTED THIS DECISION:

Article 1

The Agreement between the European Union and the Republic of Iceland and the Kingdom of Norway on the surrender procedure between the Member States of the European Union and Iceland and Norway (3) is hereby approved on behalf of the Union.

Article 2

The President of the Council is hereby authorised to designate person(s) empowered to give, on behalf of the Union, the notification provided for in Article 38(1) of the Agreement in order to bind the Union (4).

Article 3

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

Article 4

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

Done at Brussels, 27 November 2014.

For the Council

The President

A. GIACOMELLI

---

(1)  OJ C 51 E, 22.2.2013, p. 170.

1

(2)  Council Decision 2006/697/EC of 27 June 2006 on the signing of the Agreement between the European Union and the Republic of Iceland and the Kingdom of Norway on the surrender procedure between the Member States of the European Union and Iceland and Norway (OJ L 292, 21.10.2006, p. 1).

2

(3)  OJ L 292, 21.10.2006, p. 2.

3

(4)  The date of entry into force of the Agreement will be published in the Official Journal of the European Union by the General Secretariat of the Council.

4

Official Journal of the European Union

---

REGULATIONS

| 28.11.2014 | EN | Official Journal of the European Union | L 343/3 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/3

---

COMMISSION REGULATION (EU) No 1266/2014

of 25 November 2014

establishing a prohibition of fishing for cod in NAFO area 3M by vessels flying the flag of a Member State of the European Union

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Community control system for ensuring compliance with the rules of the common fisheries policy (1), and in particular Article 36(2) thereof,

Whereas:

| (1) | Council Regulation (EU) No 43/2014 (2) lays down quotas for 2014. |
| --- | --- |

(1)

Council Regulation (EU) No 43/2014 (2) lays down quotas for 2014.

| (2) | According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2014. |
| --- | --- |

(2)

According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2014.

| (3) | It is therefore necessary to prohibit fishing activities for that stock, |
| --- | --- |

(3)

It is therefore necessary to prohibit fishing activities for that stock,

HAS ADOPTED THIS REGULATION:

Article 1

Quota exhaustion

The fishing quota allocated to the Member State referred to in the Annex to this Regulation for the stock referred to therein for 2014 shall be deemed to be exhausted from the date set out in that Annex.

Article 2

Prohibitions

Fishing activities for the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein shall be prohibited from the date set out in that Annex. In particular it shall be prohibited to retain on board, relocate, tranship or land fish from that stock caught by those vessels after that date.

Article 3

Entry into force

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

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

Done at Brussels, 25 November 2014.

For the Commission,

On behalf of the President,

Lowri EVANS

Director-General for Maritime Affairs and Fisheries

---

(1)  OJ L 343, 22.12.2009, p. 1.

1

(2)  Council Regulation (EU) No 43/2014 of 20 January 2014 fixing for 2014 the fishing opportunities for certain fish stocks and groups of fish stocks, applicable in Union waters and, to Union vessels, in certain non-Union waters (OJ L 24, 28.1.2014, p. 1).

2

---

ANNEX

| No | 71/TQ43 |
| --- | --- |
| Member State | European Union (all Member States) |
| Stock | COD/N3M |
| Species | Cod (Gadus morhua) |
| Zone | NAFO 3M |
| Closing date | 12.11.2014 |

No

71/TQ43

Member State

European Union (all Member States)

Stock

COD/N3M

Species

Cod (Gadus morhua)

Zone

NAFO 3M

Closing date

12.11.2014

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/5 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/5

---

COMMISSION REGULATION (EU) No 1267/2014

of 25 November 2014

establishing a prohibition of fishing for Northern prawn in Greenland waters of NAFO 1 by vessels flying the flag of Denmark

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Community control system for ensuring compliance with the rules of the common fisheries policy (1), and in particular Article 36(2) thereof,

Whereas:

| (1) | Council Regulation (EU) No 43/2014 (2) lays down quotas for 2014. |
| --- | --- |

(1)

Council Regulation (EU) No 43/2014 (2) lays down quotas for 2014.

| (2) | According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2014. |
| --- | --- |

(2)

According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2014.

| (3) | It is therefore necessary to prohibit fishing activities for that stock, |
| --- | --- |

(3)

It is therefore necessary to prohibit fishing activities for that stock,

HAS ADOPTED THIS REGULATION:

Article 1

Quota exhaustion

The fishing quota allocated to the Member State referred to in the Annex to this Regulation for the stock referred to therein for 2014 shall be deemed to be exhausted from the date set out in that Annex.

Article 2

Prohibitions

Fishing activities for the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein shall be prohibited from the date set out in that Annex. In particular it shall be prohibited to retain on board, relocate, tranship or land fish from that stock caught by those vessels after that date.

Article 3

Entry into force

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

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

Done at Brussels, 25 November 2014.

For the Commission,

On behalf of the President,

Lowri EVANS

Director-General for Maritime Affairs and Fisheries

---

(1)  OJ L 343, 22.12.2009, p. 1.

1

(2)  Council Regulation (EU) No 43/2014 of 20 January 2014 fixing for 2014 the fishing opportunities for certain fish stocks and groups of fish stocks, applicable in Union waters and, to Union vessels, in certain non-Union waters (OJ L 24, 28.1.2014, p. 1).

2

---

ANNEX

| No | 76/TQ43 |
| --- | --- |
| Member State | Denmark |
| Stock | PRA/N1GRN. |
| Species | Northern prawn (Pandalus borealis) |
| Zone | Greenland waters of NAFO 1 |
| Closing date | 12.11.2014 |

No

76/TQ43

Member State

Denmark

Stock

PRA/N1GRN.

Species

Northern prawn (Pandalus borealis)

Zone

Greenland waters of NAFO 1

Closing date

12.11.2014

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/7 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/7

---

COMMISSION IMPLEMENTING REGULATION (EU) No 1268/2014

of 25 November 2014

amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albumin

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 183(b) thereof,

Having regard to Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (2), and in particular Article 5(6)(a) thereof,

Whereas:

| (1) | Commission Regulation (EC) No 1484/95 (3) lays down detailed rules for implementing the system of additional import duties and fixes representative prices in the poultrymeat and egg sectors and for egg albumin. |
| --- | --- |

(1)

Commission Regulation (EC) No 1484/95 (3) lays down detailed rules for implementing the system of additional import duties and fixes representative prices in the poultrymeat and egg sectors and for egg albumin.

| (2) | Regular monitoring of the data used to determine representative prices for poultrymeat and egg products and for egg albumin shows that the representative import prices for certain products should be amended to take account of variations in price according to origin. |
| --- | --- |

(2)

Regular monitoring of the data used to determine representative prices for poultrymeat and egg products and for egg albumin shows that the representative import prices for certain products should be amended to take account of variations in price according to origin.

| (3) | Regulation (EC) No 1484/95 should be amended accordingly. |
| --- | --- |

(3)

Regulation (EC) No 1484/95 should be amended accordingly.

| (4) | 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, |
| --- | --- |

(4)

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

Annex I to Regulation (EC) No 1484/95 is replaced by the text set out 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, 25 November 2014.

For the Commission,

On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

(1)  OJ L 347, 20.12.2013, p. 671.

1

(2)  OJ L 150, 20.5.2014, p. 1.

2

(3)  Commission Regulation (EC) No 1484/95 of 28 June 1995 laying down detailed rules for implementing the system of additional import duties and fixing representative prices in the poultrymeat and egg sectors and for egg albumin, and repealing Regulation (EEC) No 163/67 (OJ L 145, 29.6.1995, p. 47).

3

---

ANNEX

‘ANNEX I

| CN code | Description of goods | Representative price
  (EUR/100 kg) | Security under Article 3
  (EUR/100 kg) | Origin (1) |
| --- | --- | --- | --- | --- |
| 0207 12 10 | Fowls of the species Gallus domesticus, not cut in pieces, presented as “70 % chickens”, frozen | 134,2 | 0 | AR |
| 0207 12 90 | Fowls of the species Gallus domesticus, not cut in pieces, presented as “65 % chickens”, frozen | 145,6
  157,2 | 0
  0 | AR
  BR |
| 0207 14 10 | Fowls of the species Gallus domesticus, boneless cuts, frozen | 318,9
  234,7
  344,5
  275,5 | 0
  20
  0
  7 | AR
  BR
  CL
  TH |
| 0207 14 50 | Fowls of the species Gallus domesticus, breasts, frozen | 205,1 | 2 | BR |
| 0207 14 60 | Fowl of the species Gallus domesticus, legs, frozen | 137,1 | 2 | BR |
| 0207 27 10 | Turkeys, boneless cuts, frozen | 360,3
  458,1 | 0
  0 | BR
  CL |
| 1602 32 11 | Preparations of fowls of the species Gallus domesticus, uncooked | 255,2 | 9 | BR |

CN code

Description of goods

Representative price

(EUR/100 kg)

Security under Article 3

(EUR/100 kg)

Origin (1)

0207 12 10

Fowls of the species Gallus domesticus, not cut in pieces, presented as “70 % chickens”, frozen

134,2

0

AR

0207 12 90

Fowls of the species Gallus domesticus, not cut in pieces, presented as “65 % chickens”, frozen

145,6

157,2

0

0

AR

BR

0207 14 10

Fowls of the species Gallus domesticus, boneless cuts, frozen

318,9

234,7

344,5

275,5

0

20

0

7

AR

BR

CL

TH

0207 14 50

Fowls of the species Gallus domesticus, breasts, frozen

205,1

2

BR

0207 14 60

Fowl of the species Gallus domesticus, legs, frozen

137,1

2

BR

0207 27 10

Turkeys, boneless cuts, frozen

360,3

458,1

0

0

BR

CL

1602 32 11

Preparations of fowls of the species Gallus domesticus, uncooked

255,2

9

BR

---

(1)  Nomenclature of countries laid down by Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories (OJ L 328, 28.11.2012, p. 7). The code “ZZ” represents “other origins”.’

1

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/9 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/9

---

COMMISSION IMPLEMENTING REGULATION (EU) No 1269/2014

of 27 November 2014

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 Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (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, 27 November 2014.

For the Commission,

On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

(1)  OJ L 347, 20.12.2013, p. 671.

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 | 66,1 |
| IL | 45,2 |
| MA | 85,9 |
| ZZ | 65,7 |
| 0707 00 05 | AL | 57,9 |
| JO | 203,0 |
| TR | 135,3 |
| ZZ | 132,1 |
| 0709 93 10 | MA | 34,9 |
| TR | 126,9 |
| ZZ | 80,9 |
| 0805 20 10 | MA | 84,1 |
| ZZ | 84,1 |
| 0805 20 30, 0805 20 50, 0805 20 70, 0805 20 90 | CN | 59,1 |
| PE | 74,4 |
| TR | 67,3 |
| ZZ | 66,9 |
| 0805 50 10 | TR | 70,4 |
| ZZ | 70,4 |
| 0808 10 80 | BR | 52,9 |
| CL | 84,8 |
| NZ | 111,2 |
| US | 93,6 |
| ZA | 172,4 |
| ZZ | 103,0 |
| 0808 30 90 | CN | 93,1 |
| US | 163,9 |
| ZZ | 128,5 |

(EUR/100 kg)

CN code

Third country code (1)

Standard import value

0702 00 00

AL

66,1

IL

45,2

MA

85,9

ZZ

65,7

0707 00 05

AL

57,9

JO

203,0

TR

135,3

ZZ

132,1

0709 93 10

MA

34,9

TR

126,9

ZZ

80,9

0805 20 10

MA

84,1

ZZ

84,1

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

CN

59,1

PE

74,4

TR

67,3

ZZ

66,9

0805 50 10

TR

70,4

ZZ

70,4

0808 10 80

BR

52,9

CL

84,8

NZ

111,2

US

93,6

ZA

172,4

ZZ

103,0

0808 30 90

CN

93,1

US

163,9

ZZ

128,5

---

(1)  Nomenclature of countries laid down by Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories (OJ L 328, 28.11.2012, p. 7). Code ‘ZZ’ stands for ‘of other origin’.

---

DECISIONS

| 28.11.2014 | EN | Official Journal of the European Union | L 343/11 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/11

---

COUNCIL DECISION

of 27 November 2014

determining certain consequential and transitional arrangements concerning the cessation of the participation of the United Kingdom of Great Britain and Northern Ireland in certain acts of the Union in the field of police cooperation and judicial cooperation in criminal matters adopted before the entry into force of the Treaty of Lisbon

(2014/836/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to Protocol No 36 on transitional provisions (hereinafter ‘Protocol No 36’), annexed to the Treaty on European Union, to the Treaty on the Functioning of the European Union and to the Treaty establishing the European Atomic Energy Community, and in particular the second subparagraph of Article 10(4) thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | Under Protocol No 36, the United Kingdom had the possibility to notify to the Council, by 31 May 2014, that it does not accept the powers of the Commission and of the Court of Justice, introduced by the Treaty of Lisbon, with respect to acts of the Union in the field of police cooperation and judicial cooperation in criminal matters which had been adopted before the entry into force of the Treaty of Lisbon. |
| --- | --- |

(1)

Under Protocol No 36, the United Kingdom had the possibility to notify to the Council, by 31 May 2014, that it does not accept the powers of the Commission and of the Court of Justice, introduced by the Treaty of Lisbon, with respect to acts of the Union in the field of police cooperation and judicial cooperation in criminal matters which had been adopted before the entry into force of the Treaty of Lisbon.

| (2) | By letter to the President of the Council dated 24 July 2013, the United Kingdom notified the Council that it does not accept the powers of the Commission and of the Court of Justice introduced by the Treaty of Lisbon in the field of police cooperation and judicial cooperation in criminal matters. As a consequence, the relevant acts in the field of police cooperation and judicial cooperation in criminal matters cease to apply to the United Kingdom on 1 December 2014. |
| --- | --- |

(2)

By letter to the President of the Council dated 24 July 2013, the United Kingdom notified the Council that it does not accept the powers of the Commission and of the Court of Justice introduced by the Treaty of Lisbon in the field of police cooperation and judicial cooperation in criminal matters. As a consequence, the relevant acts in the field of police cooperation and judicial cooperation in criminal matters cease to apply to the United Kingdom on 1 December 2014.

| (3) | The United Kingdom may notify its wish to participate in the acts which have ceased to apply to it. |
| --- | --- |

(3)

The United Kingdom may notify its wish to participate in the acts which have ceased to apply to it.

| (4) | The United Kingdom has indicated its intention to notify its wish to participate in some of those acts. |
| --- | --- |

(4)

The United Kingdom has indicated its intention to notify its wish to participate in some of those acts.

| (5) | In accordance with the second subparagraph of Article 10(4) of Protocol No 36, the Council should, on a proposal from the Commission, determine the necessary consequential and transitional arrangements. The Council may also, on the basis of the third subparagraph of Article 10(4), determine that the United Kingdom should bear the direct financial consequences necessarily and unavoidably incurred as a result of the cessation of its participation in those acts. |
| --- | --- |

(5)

In accordance with the second subparagraph of Article 10(4) of Protocol No 36, the Council should, on a proposal from the Commission, determine the necessary consequential and transitional arrangements. The Council may also, on the basis of the third subparagraph of Article 10(4), determine that the United Kingdom should bear the direct financial consequences necessarily and unavoidably incurred as a result of the cessation of its participation in those acts.

| (6) | Any disruption in the implementation and application of the acts which the United Kingdom has sought to rejoin should be avoided. Those acts should therefore continue to apply to the United Kingdom for a limited transitional period until the decisions of the Council and the Commission authorising the participation of the United Kingdom take effect. |
| --- | --- |

(6)

Any disruption in the implementation and application of the acts which the United Kingdom has sought to rejoin should be avoided. Those acts should therefore continue to apply to the United Kingdom for a limited transitional period until the decisions of the Council and the Commission authorising the participation of the United Kingdom take effect.

| (7) | As the United Kingdom has not notified the Council of its wish to participate in Council Decisions 2008/615/JHA (1) and 2008/616/JHA (2) and Council Framework Decision 2009/905/JHA (3) (hereinafter ‘the Prüm Decisions’), they will cease to apply to the United Kingdom as from 1 December 2014. As a consequence of the cessation of their application, and until such time as the United Kingdom rejoins the Prüm Decisions, it should be prevented from accessing for law enforcement purposes the Eurodac database set up under Regulation (EU) No 603/2013 of the European Parliament and of the Council (4). |
| --- | --- |

(7)

As the United Kingdom has not notified the Council of its wish to participate in Council Decisions 2008/615/JHA (1) and 2008/616/JHA (2) and Council Framework Decision 2009/905/JHA (3) (hereinafter ‘the Prüm Decisions’), they will cease to apply to the United Kingdom as from 1 December 2014. As a consequence of the cessation of their application, and until such time as the United Kingdom rejoins the Prüm Decisions, it should be prevented from accessing for law enforcement purposes the Eurodac database set up under Regulation (EU) No 603/2013 of the European Parliament and of the Council (4).

| (8) | However, given the practical and operational significance of the Prüm Decisions to the Union for public security, and more particularly for law enforcement and the prevention, detection and investigation of criminal offences, the United Kingdom should, in close consultation with operational partners in the United Kingdom, the Member States, the Commission, Europol and Eurojust, undertake a full business and implementation case in order to assess the merits and practical benefits of the United Kingdom rejoining the Prüm Decisions and the necessary steps for it to do so, the results of which should be published by 30 September 2015. |
| --- | --- |

(8)

However, given the practical and operational significance of the Prüm Decisions to the Union for public security, and more particularly for law enforcement and the prevention, detection and investigation of criminal offences, the United Kingdom should, in close consultation with operational partners in the United Kingdom, the Member States, the Commission, Europol and Eurojust, undertake a full business and implementation case in order to assess the merits and practical benefits of the United Kingdom rejoining the Prüm Decisions and the necessary steps for it to do so, the results of which should be published by 30 September 2015.

| (9) | If the above business and implementation case is positive, the United Kingdom should decide, by 31 December 2015, on whether to notify the Council, within the following four weeks, of its wish to participate in the Prüm Decisions, in accordance with Article 10(5) of Protocol No 36. The United Kingdom has indicated that a positive vote in its Parliament is required before such decision is taken. |
| --- | --- |

(9)

If the above business and implementation case is positive, the United Kingdom should decide, by 31 December 2015, on whether to notify the Council, within the following four weeks, of its wish to participate in the Prüm Decisions, in accordance with Article 10(5) of Protocol No 36. The United Kingdom has indicated that a positive vote in its Parliament is required before such decision is taken.

| (10) | The rules on the financial consequences incurred as a result of the cessation of the participation of the United Kingdom in the Prüm Decisions will be provided for in Council Decision 2014/837/EU (5). |
| --- | --- |

(10)

The rules on the financial consequences incurred as a result of the cessation of the participation of the United Kingdom in the Prüm Decisions will be provided for in Council Decision 2014/837/EU (5).

| (11) | In accordance with the second subparagraph of Article 10(4) of Protocol No 36, the United Kingdom is not participating in the adoption of this Decision, but is bound by it, |
| --- | --- |

(11)

In accordance with the second subparagraph of Article 10(4) of Protocol No 36, the United Kingdom is not participating in the adoption of this Decision, but is bound by it,

HAS ADOPTED THIS DECISION:

Article 1

The acts which are listed in the Annex shall continue to apply to the United Kingdom until 7 December 2014.

Article 2

1.   Within 10 days of 30 November 2014, the United Kingdom shall begin to undertake a full business and implementation case in order to assess the merits and practical benefits of the United Kingdom rejoining the Prüm Decisions and the necessary steps for it to do so.

It shall do so in close consultation with operational partners in the United Kingdom, the Member States, the Commission, Europol and Eurojust.

2.   By 30 September 2015, the United Kingdom shall publish the results of the business and implementation case referred to in paragraph 1.

3.   If the business and implementation case is positive, the United Kingdom shall decide by 31 December 2015 whether to notify the Council of its wish to participate in the Prüm Decisions in accordance with Article 10(5) of Protocol No 36. The notification shall be made within four weeks from 31 December 2015.

Article 3

Until such time as a decision confirming the United Kingdom's participation in the Prüm Decisions takes effect, the United Kingdom shall be prevented from accessing for law enforcement purposes the Eurodac database set up under Regulation (EU) No 603/2013.

Article 4

If the United Kingdom has not notified the Council of its wish to participate in the Prüm Decisions within four weeks from 31 December 2015, the Commission shall submit a report to the European Parliament and to the Council on the effects of the non-participation of the United Kingdom in those Decisions.

Article 5

This Decision shall enter into force on 30 November 2014.

Done at Brussels, 27 November 2014.

For the Council

The President

A. GIACOMELLI

---

(1)  Council Decision 2008/615/JHA of 23 June 2008 on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime (OJ L 210, 6.8.2008, p. 1).

1

(2)  Council Decision 2008/616/JHA of 23 June 2008 on the implementation of Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime (OJ L 210, 6.8.2008, p. 12).

2

(3)  Council Framework Decision 2009/905/JHA of 30 November 2009 on accreditation of forensic service providers carrying out laboratory activities (OJ L 322, 9.12.2009, p. 14).

3

(4)  Regulation (EU) No 603/2013 of the European Parliament and of the Council of 26 June 2013 on the establishment of ‘Eurodac’ for the comparison of fingerprints for the effective application of Regulation (EU) No 604/2013 establishing the criteria and mechanisms for determining the Member State responsible for examining an application for international protection lodged in one of the Member States by a third-country national or a stateless person and on requests for the comparison with Eurodac data by Member States' law enforcement authorities and Europol for law enforcement purposes, and amending Regulation (EU) No 1077/2011 establishing a European Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (OJ L 180, 29.6.2013, p. 1).

4

(5)  Council Decision 2014/837/EU of 27 November 2014 determining certain direct financial consequences incurred as a result of the cessation of the participation of the United Kingdom of Great Britain and Northern Ireland in certain acts of the Union in the field of police cooperation and judicial cooperation in criminal matters adopted before the entry into force of the Treaty of Lisbon (see page 17 of this Official Journal).

5

---

ANNEX

LIST OF ACTS REFERRED TO IN ARTICLE 1

| 1. | Convention implementing the Schengen Agreement of 1985: Article 39, Article 40, Articles 42 and 43 (to the extent that they relate to Article 40), Article 44, Article 46, Article 47 (except paragraphs (2)(c) and (4)), Articles 54 to 58, Article 59, Articles 61 to 69, Article 71, Article 72, Articles 126 to 130 (to the extent that they relate to the provisions of the Schengen Convention in which the United Kingdom participates), and Final Act — Declaration No 3 (concerning Article 71(2)) (OJ L 239, 22.9.2000, p. 19) |
| --- | --- |

1.

Convention implementing the Schengen Agreement of 1985: Article 39, Article 40, Articles 42 and 43 (to the extent that they relate to Article 40), Article 44, Article 46, Article 47 (except paragraphs (2)(c) and (4)), Articles 54 to 58, Article 59, Articles 61 to 69, Article 71, Article 72, Articles 126 to 130 (to the extent that they relate to the provisions of the Schengen Convention in which the United Kingdom participates), and Final Act — Declaration No 3 (concerning Article 71(2)) (OJ L 239, 22.9.2000, p. 19)

| 2. | Council Decision 2000/586/JHA of 28 September 2000 establishing a procedure for amending Articles 40(4) and (5), 41(7) and 65(2) of the Convention implementing the Schengen Agreement of 14 June 1985 on the gradual abolition of checks at common borders (OJ L 248, 3.10.2000, p. 1) |
| --- | --- |

2.

Council Decision 2000/586/JHA of 28 September 2000 establishing a procedure for amending Articles 40(4) and (5), 41(7) and 65(2) of the Convention implementing the Schengen Agreement of 14 June 1985 on the gradual abolition of checks at common borders (OJ L 248, 3.10.2000, p. 1)

| 3. | Council Decision 2003/725/JHA of 2 October 2003 amending the provisions of Article 40(1) and (7) of the Convention implementing the Schengen Agreement of 14 June 1985 on the gradual abolition of checks at common borders (OJ L 260, 11.10.2003, p. 37) |
| --- | --- |

3.

Council Decision 2003/725/JHA of 2 October 2003 amending the provisions of Article 40(1) and (7) of the Convention implementing the Schengen Agreement of 14 June 1985 on the gradual abolition of checks at common borders (OJ L 260, 11.10.2003, p. 37)

| 4. | Joint Action 97/827/JHA of 5 December 1997 establishing a mechanism for evaluating the application and implementation at national level of international undertakings in the fight against organized crime (OJ L 344, 15.12.1997, p. 7) |
| --- | --- |

4.

Joint Action 97/827/JHA of 5 December 1997 establishing a mechanism for evaluating the application and implementation at national level of international undertakings in the fight against organized crime (OJ L 344, 15.12.1997, p. 7)

| 5. | Council Act of 18 December 1997 drawing up, on the basis of Article K.3 of the Treaty on European Union, the Convention on mutual assistance and cooperation between customs administrations (OJ C 24, 23.1.1998, p. 1) |
| --- | --- |

5.

Council Act of 18 December 1997 drawing up, on the basis of Article K.3 of the Treaty on European Union, the Convention on mutual assistance and cooperation between customs administrations (OJ C 24, 23.1.1998, p. 1)

| 6. | Joint Action 98/700/JHA of 3 December 1998 adopted by the Council on the basis of Article K.3 of the Treaty on European Union concerning the setting up of a European Image Archiving System (FADO) (OJ L 333, 9.12.1998, p. 4) |
| --- | --- |

6.

Joint Action 98/700/JHA of 3 December 1998 adopted by the Council on the basis of Article K.3 of the Treaty on European Union concerning the setting up of a European Image Archiving System (FADO) (OJ L 333, 9.12.1998, p. 4)

| 7. | Council Decision 2000/375/JHA of 29 May 2000 to combat child pornography on the internet (OJ L 138, 9.6.2000, p. 1) |
| --- | --- |

7.

Council Decision 2000/375/JHA of 29 May 2000 to combat child pornography on the internet (OJ L 138, 9.6.2000, p. 1)

| 8. | Council Decision 2000/641/JHA of 17 October 2000 establishing a secretariat for the joint supervisory data-protection bodies set up by the Convention on the establishment of a European Police Office (Europol Convention), the Convention on the Use of Information Technology for Customs Purposes and the Convention implementing the Schengen Agreement on the gradual abolition of checks at the common borders (Schengen Convention) (OJ L 271, 24.10.2000, p. 1) |
| --- | --- |

8.

Council Decision 2000/641/JHA of 17 October 2000 establishing a secretariat for the joint supervisory data-protection bodies set up by the Convention on the establishment of a European Police Office (Europol Convention), the Convention on the Use of Information Technology for Customs Purposes and the Convention implementing the Schengen Agreement on the gradual abolition of checks at the common borders (Schengen Convention) (OJ L 271, 24.10.2000, p. 1)

| 9. | Council Decision 2000/642/JHA of 17 October 2000 concerning arrangements for cooperation between financial intelligence units of the Member States in respect of exchanging information (OJ L 271, 24.10.2000, p. 4) |
| --- | --- |

9.

Council Decision 2000/642/JHA of 17 October 2000 concerning arrangements for cooperation between financial intelligence units of the Member States in respect of exchanging information (OJ L 271, 24.10.2000, p. 4)

| 10. | Council Decision 2002/187/JHA of 28 February 2002 setting up Eurojust with a view to reinforcing the fight against serious crime (OJ L 63, 6.3.2002, p. 1) |
| --- | --- |

10.

Council Decision 2002/187/JHA of 28 February 2002 setting up Eurojust with a view to reinforcing the fight against serious crime (OJ L 63, 6.3.2002, p. 1)

| 11. | Council Decision 2003/659/JHA of 18 June 2003 amending Decision 2002/187/JHA setting up Eurojust with a view to reinforcing the fight against serious crime (OJ L 245, 29.9.2003, p. 44) |
| --- | --- |

11.

Council Decision 2003/659/JHA of 18 June 2003 amending Decision 2002/187/JHA setting up Eurojust with a view to reinforcing the fight against serious crime (OJ L 245, 29.9.2003, p. 44)

| 12. | Council Decision 2009/426/JHA of 16 December 2008 on the strengthening of Eurojust and amending Decision 2002/187/JHA setting up Eurojust with a view to reinforcing the fight against serious crime (OJ L 138, 4.6.2009, p. 14) |
| --- | --- |

12.

Council Decision 2009/426/JHA of 16 December 2008 on the strengthening of Eurojust and amending Decision 2002/187/JHA setting up Eurojust with a view to reinforcing the fight against serious crime (OJ L 138, 4.6.2009, p. 14)

| 13. | Council Decision 2002/348/JHA of 25 April 2002 concerning security in connection with football matches with an international dimension (OJ L 121, 8.5.2002, p. 1) |
| --- | --- |

13.

Council Decision 2002/348/JHA of 25 April 2002 concerning security in connection with football matches with an international dimension (OJ L 121, 8.5.2002, p. 1)

| 14. | Council Decision 2007/412/JHA of 12 June 2007 amending Decision 2002/348/JHA concerning security in connection with football matches with an international dimension (OJ L 155, 15.6.2007, p. 76) |
| --- | --- |

14.

Council Decision 2007/412/JHA of 12 June 2007 amending Decision 2002/348/JHA concerning security in connection with football matches with an international dimension (OJ L 155, 15.6.2007, p. 76)

| 15. | Council Framework Decision 2002/465/JHA of 13 June 2002 on joint investigation teams (OJ L 162, 20.6.2002, p. 1) |
| --- | --- |

15.

Council Framework Decision 2002/465/JHA of 13 June 2002 on joint investigation teams (OJ L 162, 20.6.2002, p. 1)

| 16. | Council Framework Decision 2002/584/JHA of 13 June 2002 on the European arrest warrant and the surrender procedures between Member States (OJ L 190, 18.7.2002, p. 1) |
| --- | --- |

16.

Council Framework Decision 2002/584/JHA of 13 June 2002 on the European arrest warrant and the surrender procedures between Member States (OJ L 190, 18.7.2002, p. 1)

| 17. | Council Framework Decision 2009/299/JHA of 26 February 2009 amending Framework Decisions 2002/584/JHA, 2005/214/JHA, 2006/783/JHA, 2008/909/JHA and 2008/947/JHA, thereby enhancing the procedural rights of persons and fostering the application of the principle of mutual recognition to decisions rendered in the absence of the person concerned at the trial (OJ L 81, 27.3.2009, p. 24) |
| --- | --- |

17.

Council Framework Decision 2009/299/JHA of 26 February 2009 amending Framework Decisions 2002/584/JHA, 2005/214/JHA, 2006/783/JHA, 2008/909/JHA and 2008/947/JHA, thereby enhancing the procedural rights of persons and fostering the application of the principle of mutual recognition to decisions rendered in the absence of the person concerned at the trial (OJ L 81, 27.3.2009, p. 24)

| 18. | Council Framework Decision 2005/214/JHA of 24 February 2005 on the application of the principle of mutual recognition to financial penalties (OJ L 76, 22.3.2005, p. 16)






  — | Council Framework Decision 2009/299/JHA of 26 February 2009 amending Framework Decisions 2002/584/JHA, 2005/214/JHA, 2006/783/JHA, 2008/909/JHA and 2008/947/JHA, thereby enhancing the procedural rights of persons and fostering the application of the principle of mutual recognition to decisions rendered in the absence of the person concerned at the trial (OJ L 81, 27.3.2009, p. 24) |
| --- | --- | --- |

18.

Council Framework Decision 2005/214/JHA of 24 February 2005 on the application of the principle of mutual recognition to financial penalties (OJ L 76, 22.3.2005, p. 16)

—

Council Framework Decision 2009/299/JHA of 26 February 2009 amending Framework Decisions 2002/584/JHA, 2005/214/JHA, 2006/783/JHA, 2008/909/JHA and 2008/947/JHA, thereby enhancing the procedural rights of persons and fostering the application of the principle of mutual recognition to decisions rendered in the absence of the person concerned at the trial (OJ L 81, 27.3.2009, p. 24)

| 19. | Council Framework Decision 2006/783/JHA of 6 October 2006 on the application of the principle of mutual recognitions to confiscation orders (OJ L 328, 24.11.2006, p. 59)






  — | Council Framework Decision 2009/299/JHA of 26 February 2009 amending Framework Decisions 2002/584/JHA, 2005/214/JHA, 2006/783/JHA, 2008/909/JHA and 2008/947/JHA, thereby enhancing the procedural rights of persons and fostering the application of the principle of mutual recognition to decisions rendered in the absence of the person concerned at the trial (OJ L 81, 27.3.2009, p. 24) |
| --- | --- | --- |

19.

Council Framework Decision 2006/783/JHA of 6 October 2006 on the application of the principle of mutual recognitions to confiscation orders (OJ L 328, 24.11.2006, p. 59)

—

Council Framework Decision 2009/299/JHA of 26 February 2009 amending Framework Decisions 2002/584/JHA, 2005/214/JHA, 2006/783/JHA, 2008/909/JHA and 2008/947/JHA, thereby enhancing the procedural rights of persons and fostering the application of the principle of mutual recognition to decisions rendered in the absence of the person concerned at the trial (OJ L 81, 27.3.2009, p. 24)

| 20. | Council Framework Decision 2006/960/JHA of 18 December 2006 on simplifying the exchange of information and intelligence between law enforcement authorities of the Member States of the European Union (OJ L 386, 29.12.2006, p. 89) |
| --- | --- |

20.

Council Framework Decision 2006/960/JHA of 18 December 2006 on simplifying the exchange of information and intelligence between law enforcement authorities of the Member States of the European Union (OJ L 386, 29.12.2006, p. 89)

| 21. | Commission Decision 2007/171/EC of 16 March 2007 laying down the network requirements for the Schengen Information System II (third pillar) (OJ L 79, 20.3.2007, p. 29) |
| --- | --- |

21.

Commission Decision 2007/171/EC of 16 March 2007 laying down the network requirements for the Schengen Information System II (third pillar) (OJ L 79, 20.3.2007, p. 29)

| 22. | Council Decision 2007/533/JHA of 12 June 2007 on the establishment, operation and use of the second generation Schengen Information System (SIS II) (OJ L 205, 7.8.2007, p. 63) |
| --- | --- |

22.

Council Decision 2007/533/JHA of 12 June 2007 on the establishment, operation and use of the second generation Schengen Information System (SIS II) (OJ L 205, 7.8.2007, p. 63)

| 23. | Council Decision 2007/845/JHA of 6 December 2007 concerning cooperation between Asset Recovery Offices of the Member States in the field of tracing and identification of proceeds from, or property related to, crime (OJ L 332, 18.12.2007, p. 103) |
| --- | --- |

23.

Council Decision 2007/845/JHA of 6 December 2007 concerning cooperation between Asset Recovery Offices of the Member States in the field of tracing and identification of proceeds from, or property related to, crime (OJ L 332, 18.12.2007, p. 103)

| 24. | Council Framework Decision 2008/977/JHA of 27 November 2008 on the protection of personal data processed in the framework of police and judicial cooperation in criminal matters (OJ L 350, 30.12.2008, p. 60) |
| --- | --- |

24.

Council Framework Decision 2008/977/JHA of 27 November 2008 on the protection of personal data processed in the framework of police and judicial cooperation in criminal matters (OJ L 350, 30.12.2008, p. 60)

| 25. | Council Framework Decision 2008/675/JHA of 24 July 2008 on taking account of convictions in the Member States of the European Union in the course of new criminal proceedings (OJ L 220, 15.8.2008, p. 32) |
| --- | --- |

25.

Council Framework Decision 2008/675/JHA of 24 July 2008 on taking account of convictions in the Member States of the European Union in the course of new criminal proceedings (OJ L 220, 15.8.2008, p. 32)

| 26. | Council Framework Decision 2008/909/JHA of 27 November 2008 on the application of the principle of mutual recognition to judgments in criminal matters imposing custodial sentences or measures involving deprivation of liberty for the purposes of their enforcement in the European Union (OJ L 327, 5.12.2008, p. 27)






  — | Council Framework Decision 2009/299/JHA of 26 February 2009 amending Framework Decisions 2002/584/JHA, 2005/214/JHA, 2006/783/JHA, 2008/909/JHA and 2008/947/JHA, thereby enhancing the procedural rights of persons and fostering the application of the principle of mutual recognition to decisions rendered in the absence of the person concerned at the trial (OJ L 81, 27.3.2009, p. 24) |
| --- | --- | --- |

26.

Council Framework Decision 2008/909/JHA of 27 November 2008 on the application of the principle of mutual recognition to judgments in criminal matters imposing custodial sentences or measures involving deprivation of liberty for the purposes of their enforcement in the European Union (OJ L 327, 5.12.2008, p. 27)

—

Council Framework Decision 2009/299/JHA of 26 February 2009 amending Framework Decisions 2002/584/JHA, 2005/214/JHA, 2006/783/JHA, 2008/909/JHA and 2008/947/JHA, thereby enhancing the procedural rights of persons and fostering the application of the principle of mutual recognition to decisions rendered in the absence of the person concerned at the trial (OJ L 81, 27.3.2009, p. 24)

| 27. | Council Decision 2008/976/JHA of 16 December 2008 on the European Judicial Network (OJ L 348, 24.12.2008, p. 130) |
| --- | --- |

27.

Council Decision 2008/976/JHA of 16 December 2008 on the European Judicial Network (OJ L 348, 24.12.2008, p. 130)

| 28. | Council Framework Decision 2009/315/JHA of 26 February 2009 on the organisation and content of the exchange of information extracted from the criminal record between Member States (OJ L 93, 7.4.2009, p. 23) |
| --- | --- |

28.

Council Framework Decision 2009/315/JHA of 26 February 2009 on the organisation and content of the exchange of information extracted from the criminal record between Member States (OJ L 93, 7.4.2009, p. 23)

| 29. | Council Decision 2009/316/JHA of 6 April 2009 on the establishment of the European Criminal Records Information System (ECRIS) in application of Article 11 of Framework Decision 2009/315/JHA (OJ L 93, 7.4.2009, p. 33) |
| --- | --- |

29.

Council Decision 2009/316/JHA of 6 April 2009 on the establishment of the European Criminal Records Information System (ECRIS) in application of Article 11 of Framework Decision 2009/315/JHA (OJ L 93, 7.4.2009, p. 33)

| 30. | Council Decision 2009/371/JHA of 6 April 2009 establishing the European Police Office (Europol) (OJ L 121, 15.5.2009, p. 37) |
| --- | --- |

30.

Council Decision 2009/371/JHA of 6 April 2009 establishing the European Police Office (Europol) (OJ L 121, 15.5.2009, p. 37)

| 31. | Council Decision 2009/934/JHA of 30 November 2009 adopting the implementing rules governing Europol's relations with partners, including the exchange of personal data and classified information (OJ L 325, 11.12.2009, p. 6) |
| --- | --- |

31.

Council Decision 2009/934/JHA of 30 November 2009 adopting the implementing rules governing Europol's relations with partners, including the exchange of personal data and classified information (OJ L 325, 11.12.2009, p. 6)

| 32. | Council Decision 2009/936/JHA of 30 November 2009 adopting the implementing rules for Europol analysis work files (OJ L 325, 11.12.2009, p. 14) |
| --- | --- |

32.

Council Decision 2009/936/JHA of 30 November 2009 adopting the implementing rules for Europol analysis work files (OJ L 325, 11.12.2009, p. 14)

| 33. | Council Decision 2009/968/JHA of 30 November 2009 adopting the rules on the confidentiality of Europol information (OJ L 332, 17.12.2009, p. 17) |
| --- | --- |

33.

Council Decision 2009/968/JHA of 30 November 2009 adopting the rules on the confidentiality of Europol information (OJ L 332, 17.12.2009, p. 17)

| 34. | Council Framework Decision 2009/829/JHA of 23 October 2009 on the application, between Member States of the European Union, of the principle of mutual recognition to decisions on supervision measures as an alternative to provisional detention (OJ L 294, 11.11.2009, p. 20) |
| --- | --- |

34.

Council Framework Decision 2009/829/JHA of 23 October 2009 on the application, between Member States of the European Union, of the principle of mutual recognition to decisions on supervision measures as an alternative to provisional detention (OJ L 294, 11.11.2009, p. 20)

| 35. | Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJ L 323, 10.12.2009, p. 20) |
| --- | --- |

35.

Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJ L 323, 10.12.2009, p. 20)

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/17 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/17

---

COUNCIL DECISION

of 27 November 2014

determining certain direct financial consequences incurred as a result of the cessation of the participation of the United Kingdom of Great Britain and Northern Ireland in certain acts of the Union in the field of police cooperation and judicial cooperation in criminal matters adopted before the entry into force of the Treaty of Lisbon

(2014/837/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to Protocol No 36 on transitional provisions (hereinafter ‘Protocol No 36’), annexed to the Treaty on European Union, to the Treaty on the Functioning of the European Union and to the Treaty establishing the European Atomic Energy Community, and in particular the third subparagraph of Article 10(4) thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | Under Protocol No 36, the United Kingdom had the possiblity to notify to the Council, by 31 May 2014, that it does not accept the powers of the Commission and of the Court of Justice, introduced by the Treaty of Lisbon, with respect to acts of the Union in the field of police cooperation and judicial cooperation in criminal matters which had been adopted before the entry into force of the Treaty of Lisbon. |
| --- | --- |

(1)

Under Protocol No 36, the United Kingdom had the possiblity to notify to the Council, by 31 May 2014, that it does not accept the powers of the Commission and of the Court of Justice, introduced by the Treaty of Lisbon, with respect to acts of the Union in the field of police cooperation and judicial cooperation in criminal matters which had been adopted before the entry into force of the Treaty of Lisbon.

| (2) | By letter to the President of the Council dated 24 July 2013, the United Kingdom notified the Council that it does not accept the powers of the Commission and of the Court of Justice introduced by the Treaty of Lisbon in the field of police cooperation and judicial cooperation in criminal matters. As a consequence, the relevant acts in the field of police cooperation and judicial cooperation in criminal matters cease to apply to the United Kingdom on 1 December 2014. |
| --- | --- |

(2)

By letter to the President of the Council dated 24 July 2013, the United Kingdom notified the Council that it does not accept the powers of the Commission and of the Court of Justice introduced by the Treaty of Lisbon in the field of police cooperation and judicial cooperation in criminal matters. As a consequence, the relevant acts in the field of police cooperation and judicial cooperation in criminal matters cease to apply to the United Kingdom on 1 December 2014.

| (3) | The United Kingdom may notify its wish to participate in the acts which have ceased to apply to it. |
| --- | --- |

(3)

The United Kingdom may notify its wish to participate in the acts which have ceased to apply to it.

| (4) | The United Kingdom has indicated its intention to notify its wish to participate in some of those acts. |
| --- | --- |

(4)

The United Kingdom has indicated its intention to notify its wish to participate in some of those acts.

| (5) | In accordance with the second subparagraph of Article 10(4) of Protocol No 36, the Council should, on a proposal from the Commission, determine the necessary consequential and transitional arrangements. The Council may also, on the basis of the third subparagraph of Article 10(4), determine that the United Kingdom should bear the direct financial consequences necessarily and unavoidably incurred as a result of the cessation of its participation in those acts. |
| --- | --- |

(5)

In accordance with the second subparagraph of Article 10(4) of Protocol No 36, the Council should, on a proposal from the Commission, determine the necessary consequential and transitional arrangements. The Council may also, on the basis of the third subparagraph of Article 10(4), determine that the United Kingdom should bear the direct financial consequences necessarily and unavoidably incurred as a result of the cessation of its participation in those acts.

| (6) | As the United Kingdom has not notified the Council of its wish to participate in Council Decisions 2008/615/JHA (1) and 2008/616/JHA (2) and Council Framework Decision 2009/905/JHA (3) (hereinafter ‘the Prüm Decisions’), they will cease to apply to the United Kingdom as from 1 December 2014. However, given the practical and operational significance of the Prüm Decisions to the Union for public security, and more particularly for law enforcement and the prevention, detection and investigation of criminal offences, the Council decided by Decision 2014/836/EU (4) that the United Kingdom is to undertake a full business and implementation case in order to assess the merits and practical benefits of the United Kingdom rejoining the Prüm Decisions and the necessary steps for it to do so, the results of which are to be published by 30 September 2015. If the business and implementation case is positive, the United Kingdom will decide, by 31 December 2015, whether to notify the Council, within the following four weeks, of its wish to participate in the Prüm Decisions, in accordance with Article 10(5) of Protocol No 36. |
| --- | --- |

(6)

As the United Kingdom has not notified the Council of its wish to participate in Council Decisions 2008/615/JHA (1) and 2008/616/JHA (2) and Council Framework Decision 2009/905/JHA (3) (hereinafter ‘the Prüm Decisions’), they will cease to apply to the United Kingdom as from 1 December 2014. However, given the practical and operational significance of the Prüm Decisions to the Union for public security, and more particularly for law enforcement and the prevention, detection and investigation of criminal offences, the Council decided by Decision 2014/836/EU (4) that the United Kingdom is to undertake a full business and implementation case in order to assess the merits and practical benefits of the United Kingdom rejoining the Prüm Decisions and the necessary steps for it to do so, the results of which are to be published by 30 September 2015. If the business and implementation case is positive, the United Kingdom will decide, by 31 December 2015, whether to notify the Council, within the following four weeks, of its wish to participate in the Prüm Decisions, in accordance with Article 10(5) of Protocol No 36.

| (7) | Funds from the Programme ‘Prevention of and Fight against Crime’, established by Council Decision 2007/125/JHA (5), have been allocated to the United Kingdom for two projects related to Decisions 2008/615/JHA and 2008/616/JHA, first concerning the implementation by the United Kingdom of the Prüm DNA Exchange, with a maximum co-funding of EUR 961 019 granted to the Home Office, and second concerning the Prüm Fingerprint Evaluation by the United Kingdom, with a maximum co-funding of EUR 547 836 granted to the Home Office. This amounts to a total of EUR 1 508 855. |
| --- | --- |

(7)

Funds from the Programme ‘Prevention of and Fight against Crime’, established by Council Decision 2007/125/JHA (5), have been allocated to the United Kingdom for two projects related to Decisions 2008/615/JHA and 2008/616/JHA, first concerning the implementation by the United Kingdom of the Prüm DNA Exchange, with a maximum co-funding of EUR 961 019 granted to the Home Office, and second concerning the Prüm Fingerprint Evaluation by the United Kingdom, with a maximum co-funding of EUR 547 836 granted to the Home Office. This amounts to a total of EUR 1 508 855.

| (8) | In case the United Kingdom does not respect one of the deadlines set out in Article 2 of Decision 2014/836/EU, or decides not to participate in the Prüm Decisions, it should repay, as a direct financial consequence necessarily and unavoidably incurred as a result of the cessation of its participation in the Prüm Decisions, the sums actually paid by the Commission as a contribution from the general budget of the Union for the implementation of those Decisions. |
| --- | --- |

(8)

In case the United Kingdom does not respect one of the deadlines set out in Article 2 of Decision 2014/836/EU, or decides not to participate in the Prüm Decisions, it should repay, as a direct financial consequence necessarily and unavoidably incurred as a result of the cessation of its participation in the Prüm Decisions, the sums actually paid by the Commission as a contribution from the general budget of the Union for the implementation of those Decisions.

| (9) | In accordance with the third subparagraph of Article 10(4) of Protocol No 36, the United Kingdom is participating in the adoption of this Decision and is bound by it, |
| --- | --- |

(9)

In accordance with the third subparagraph of Article 10(4) of Protocol No 36, the United Kingdom is participating in the adoption of this Decision and is bound by it,

HAS ADOPTED THIS DECISION:

Article 1

In case the United Kingdom does not respect one of the deadlines set out in Article 2 of Decision 2014/836/EU, or decides not to participate in the Prüm Decisions, it shall repay to the general budget of the Union the sums, up to EUR 1 508 855, received under the Programme ‘Prevention of and Fight against Crime’.

Article 2

This Decision shall enter into force on 1 December 2014.

Done at Brussels, 27 November 2014.

For the Council

The President

A. GIACOMELLI

---

(1)  Council Decision 2008/615/JHA of 23 June 2008 on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime (OJ L 210, 6.8.2008, p. 1).

1

(2)  Council Decision 2008/616/JHA of 23 June 2008 on the implementation of Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime (OJ L 210, 6.8.2008, p. 12).

2

(3)  Council Framework Decision 2009/905/JHA of 30 November 2009 on accreditation of forensic service providers carrying out laboratory activities (OJ L 322, 9.12.2009, p. 14).

3

(4)  Council Decision 2014/836/EU of 27 November 2014 determining certain consequential and transitional arrangements concerning the cessation of the participation of the United Kingdom of Great Britain and Northern Ireland in certain acts of the Union in the field of police cooperation and judicial cooperation in criminal matters adopted before the entry into force of the Treaty of Lisbon (see page 11 of this Official Journal).

4

(5)  Council Decision 2007/125/JHA of 12 February 2007 establishing for the period 2007 to 2013, as part of General Programme on Security and Safeguarding Liberties, the Specific Programme ‘Prevention of and Fight against Crime’ (OJ L 58, 24.2.2007, p. 7).

5

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/19 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/19

---

COMMISSION DECISION

of 25 November 2014

on the publication of information on meetings held between Directors-General of the Commission and organisations or self-employed individuals

(2014/838/EU, Euratom)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on European Union,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 249 thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

Whereas:

| (1) | In accordance with Article 11(1) and (2) of the Treaty on European Union (TEU), the institutions must, by appropriate means, give citizens and representative associations the opportunity to make known and publicly exchange their views in all areas of Union action. They are also required to maintain an open, transparent and regular dialogue with representative associations and civil society. Further, in accordance with Article 2 of Protocol No 2 on the application of the principles of subsidiarity and proportionality, and with Article 11(3) of the TEU, the Commission has to consult widely before proposing legislative acts. |
| --- | --- |

(1)

In accordance with Article 11(1) and (2) of the Treaty on European Union (TEU), the institutions must, by appropriate means, give citizens and representative associations the opportunity to make known and publicly exchange their views in all areas of Union action. They are also required to maintain an open, transparent and regular dialogue with representative associations and civil society. Further, in accordance with Article 2 of Protocol No 2 on the application of the principles of subsidiarity and proportionality, and with Article 11(3) of the TEU, the Commission has to consult widely before proposing legislative acts.

| (2) | In accordance with Article 298 TFEU, in carrying out their missions, the institutions, bodies, offices and agencies of the Union must have the support of an open, efficient and independent European administration. |
| --- | --- |

(2)

In accordance with Article 298 TFEU, in carrying out their missions, the institutions, bodies, offices and agencies of the Union must have the support of an open, efficient and independent European administration.

| (3) | The Commission is committed to enhance transparency on contacts between its staff and organisations or self-employed individuals. |
| --- | --- |

(3)

The Commission is committed to enhance transparency on contacts between its staff and organisations or self-employed individuals.

| (4) | Citizens have already a right of access to documents of the institutions as provided for in Regulation (EC) No 1049/2001 of the European Parliament and of the Council (1). This Decision does not concern access to documents nor the application of Regulation (EC) No 1049/2001. |
| --- | --- |

(4)

Citizens have already a right of access to documents of the institutions as provided for in Regulation (EC) No 1049/2001 of the European Parliament and of the Council (1). This Decision does not concern access to documents nor the application of Regulation (EC) No 1049/2001.

| (5) | On 25 November 2014 the Commission, following the Political Guidelines of 15 July 2014 laid down by the President, adopted Decision 2014/839/EU, Euratom (2) whereby the Members of the Commission are required to make public the information on meetings held by them and members of their Cabinet with organisations or self-employed individuals on issues relating to policy-making and implementation in the Union. |
| --- | --- |

(5)

On 25 November 2014 the Commission, following the Political Guidelines of 15 July 2014 laid down by the President, adopted Decision 2014/839/EU, Euratom (2) whereby the Members of the Commission are required to make public the information on meetings held by them and members of their Cabinet with organisations or self-employed individuals on issues relating to policy-making and implementation in the Union.

| (6) | The Directors-General of the Commission may have meetings with organisations or self-employed individuals for similar purposes as the meetings referred to in that Decision. It is therefore appropriate to apply similar transparency requirements for such meetings. |
| --- | --- |

(6)

The Directors-General of the Commission may have meetings with organisations or self-employed individuals for similar purposes as the meetings referred to in that Decision. It is therefore appropriate to apply similar transparency requirements for such meetings.

| (7) | The Directors-General of the Commission should therefore make public information on meetings held by them with organisations or self-employed individuals on issues relating to decision-making and policy implementation in the Union. |
| --- | --- |

(7)

The Directors-General of the Commission should therefore make public information on meetings held by them with organisations or self-employed individuals on issues relating to decision-making and policy implementation in the Union.

| (8) | Meetings with representatives of other Union institutions or bodies, which reflect the ordinary course of interinstitutional relations, are not covered by this Decision. Meetings with representatives of public authorities of the Member States are not covered by this Decision as those authorities pursue the general interest and contribute to the work of the Commission under the principle of sincere cooperation. In order to protect the international relations of the Union, meetings with representatives of public authorities of third countries and of international organisations are not covered by the present Decision. |
| --- | --- |

(8)

Meetings with representatives of other Union institutions or bodies, which reflect the ordinary course of interinstitutional relations, are not covered by this Decision. Meetings with representatives of public authorities of the Member States are not covered by this Decision as those authorities pursue the general interest and contribute to the work of the Commission under the principle of sincere cooperation. In order to protect the international relations of the Union, meetings with representatives of public authorities of third countries and of international organisations are not covered by the present Decision.

| (9) | In order to respect the specific character of the dialogue with the social partners, foreseen in Article 154 TFEU, as well as the specific character of the dialogue with churches and philosophical and non-confessional organisations, foreseen in Article 17(3) TFEU, meetings taking place in those contexts should not be covered by the present Decision. |
| --- | --- |

(9)

In order to respect the specific character of the dialogue with the social partners, foreseen in Article 154 TFEU, as well as the specific character of the dialogue with churches and philosophical and non-confessional organisations, foreseen in Article 17(3) TFEU, meetings taking place in those contexts should not be covered by the present Decision.

| (10) | In view of the specific role of political parties recognised by Article 10(4) TEU, and given that the Inter-institutional Agreement between the European Parliament and the European Commission of 16 April 2014 on the transparency register for organisations and self-employed individuals engaged in EU policy-making and policy implementation (3) provides that the register does not apply to political parties, meetings with representatives of political parties should also not be covered by this Decision. |
| --- | --- |

(10)

In view of the specific role of political parties recognised by Article 10(4) TEU, and given that the Inter-institutional Agreement between the European Parliament and the European Commission of 16 April 2014 on the transparency register for organisations and self-employed individuals engaged in EU policy-making and policy implementation (3) provides that the register does not apply to political parties, meetings with representatives of political parties should also not be covered by this Decision.

| (11) | Since in certain specific cases public information on a meeting may undermine the protection of the life, the integrity or privacy of an individual, the financial, monetary or economic policy of the Union, the market stability or sensitive commercial information, the proper conduct of court proceedings or inspections, investigations, audits or other administrative procedures, or the protection of any other important public interest recognised at Union level, the publication of such information should be withheld in such cases. |
| --- | --- |

(11)

Since in certain specific cases public information on a meeting may undermine the protection of the life, the integrity or privacy of an individual, the financial, monetary or economic policy of the Union, the market stability or sensitive commercial information, the proper conduct of court proceedings or inspections, investigations, audits or other administrative procedures, or the protection of any other important public interest recognised at Union level, the publication of such information should be withheld in such cases.

| (12) | In accordance with Article 5(a) of Regulation (EC) No 45/2001 of the European Parliament and of the Council (4), the names of members of Directors-General who attend meetings with organisations or self-employed individuals can be made public; other individuals must have unambiguously given their consent. |
| --- | --- |

(12)

In accordance with Article 5(a) of Regulation (EC) No 45/2001 of the European Parliament and of the Council (4), the names of members of Directors-General who attend meetings with organisations or self-employed individuals can be made public; other individuals must have unambiguously given their consent.

| (13) | This Decision is without prejudice to more enhanced transparency requirements or commitments resulting from Union legislation or international agreements concluded by the Union, |
| --- | --- |

(13)

This Decision is without prejudice to more enhanced transparency requirements or commitments resulting from Union legislation or international agreements concluded by the Union,

HAS ADOPTED THIS DECISION:

Article 1

1.   The Directors-General of the Commission shall make public information on all meetings held by them with organisations or self-employed individuals on issues relating to policy-making and implementation in the Union, in accordance with the provisions of this Decision.

2.   The information to be made public shall consist of the date of the meeting, the location, the name of the Director-General, the name of the organisation or self-employed individual and the subject of the meeting.

Article 2

For the purpose of this Decision the following definitions shall apply:

| (a) | ‘Director-General’ means Director-General or Head of Service of the Commission; |
| --- | --- |

(a)

‘Director-General’ means Director-General or Head of Service of the Commission;

| (b) | ‘meeting’ means a bilateral encounter organised at the initiative of an organisation or self-employed individual or a Director-General to discuss an issue related to policy-making and implementation in the Union. Encounters taking place in the context of an administrative procedure established by the Treaties or Union acts, which falls under the direct responsibility of the Director-General, as well as encounters of a purely private or social character or spontaneous encounters are excluded from this notion; |
| --- | --- |

(b)

‘meeting’ means a bilateral encounter organised at the initiative of an organisation or self-employed individual or a Director-General to discuss an issue related to policy-making and implementation in the Union. Encounters taking place in the context of an administrative procedure established by the Treaties or Union acts, which falls under the direct responsibility of the Director-General, as well as encounters of a purely private or social character or spontaneous encounters are excluded from this notion;

| (c) | ‘organisation or self-employed individual’ means any organisation or individual, irrespective of their legal status, engaged in activities carried out with the objective of directly or indirectly influencing the formulation or implementation of policy and the decision-making processes of the institutions of the Union, irrespective of where these activities are undertaken and of the channel or medium of communication used.
  This notion does not include representatives of other Union institutions or bodies, national, regional and local authorities of Member States and of third countries or international organisations. However, it covers any association or network created to represent regions or other sub-national public authorities collectively. |
| --- | --- |

(c)

‘organisation or self-employed individual’ means any organisation or individual, irrespective of their legal status, engaged in activities carried out with the objective of directly or indirectly influencing the formulation or implementation of policy and the decision-making processes of the institutions of the Union, irrespective of where these activities are undertaken and of the channel or medium of communication used.

This notion does not include representatives of other Union institutions or bodies, national, regional and local authorities of Member States and of third countries or international organisations. However, it covers any association or network created to represent regions or other sub-national public authorities collectively.

Article 3

1.   This Decision shall not apply to meetings held with social partners at Union level in the context of the Social Dialogue, or to meetings held in the context of the dialogue with churches, religious associations or communities, as well as with philosophical and non-confessional organisations.

2.   This Decision shall not apply to meetings held with representatives of political parties.

Article 4

1.   The information set out in Article 1(2) shall be published in a standardised format on the websites of the Directorates-General of the Commission within a period of two weeks following the meeting.

2.   The publication of the information may be withheld where such publication could undermine the protection of one of the interests referred to in Article 4(1), (2) and (3) of Regulation (EC) No 1049/2001, in particular the life, the integrity or privacy of an individual, the financial, monetary or economic policy of the Union, the market stability or sensitive commercial information, the proper conduct of court proceedings or inspections, investigations, audits or other administrative procedures; or the protection of any other important public interest recognised at Union level.

Article 5

The names of individuals (acting on behalf of organisations or self-employed individuals) or Commission officials (other than Directors-General) attending meetings shall not be made public unless they have unambiguously given their consent.

Article 6

The organisations or self-employed individuals shall be informed of the fact that the information set out in Article 1(2) will be made public.

Article 7

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

It shall apply from 1 December 2014.

Done at Strasbourg, 25 November 2014.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  Regulation (EC) No 1049/2001 of the European Parliament and of the Council of 30 May 2001 regarding public access to European Parliament, Council and Commission documents (OJ L 145, 31.5.2001, p. 43).

1

(2)  Commission Decision 2014/839/EU, Euratom of 25 November 2014 on the publication of information on meetings held between Members of the Commission and organisations or self-employed individuals (see page 22 of this Official Journal).

2

(3)  OJ L 277, 19.9.2014, p. 11.

3

(4)  Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).

4

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| 28.11.2014 | EN | Official Journal of the European Union | L 343/22 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/22

---

COMMISSION DECISION

of 25 November 2014

on the publication of information on meetings held between Members of the Commission and organisations or self-employed individuals

(2014/839/EU, Euratom)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on European Union,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 249 thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

Whereas:

| (1) | In accordance with Article 11(1) and (2) of the Treaty on European Union (TEU), the institutions must, by appropriate means, give citizens and representative associations the opportunity to make known and publicly exchange their views in all areas of Union action. They are also required to maintain an open, transparent and regular dialogue with representative associations and civil society. Further, in accordance with Article 2 of Protocol No 2 on the application of the principles of subsidiarity and proportionality, and with Article 11(3) TEU, the Commission has to consult widely before proposing legislative acts. |
| --- | --- |

(1)

In accordance with Article 11(1) and (2) of the Treaty on European Union (TEU), the institutions must, by appropriate means, give citizens and representative associations the opportunity to make known and publicly exchange their views in all areas of Union action. They are also required to maintain an open, transparent and regular dialogue with representative associations and civil society. Further, in accordance with Article 2 of Protocol No 2 on the application of the principles of subsidiarity and proportionality, and with Article 11(3) TEU, the Commission has to consult widely before proposing legislative acts.

| (2) | For these purposes, the Members of the Commission, and members of their Cabinets, regularly meet with organisations or self-employed individuals, in order to learn about the difficulties they are confronted with and to understand their views on Union policies and legislation. |
| --- | --- |

(2)

For these purposes, the Members of the Commission, and members of their Cabinets, regularly meet with organisations or self-employed individuals, in order to learn about the difficulties they are confronted with and to understand their views on Union policies and legislation.

| (3) | In accordance with Article 10(3) TEU, in order to facilitate the participation of European citizens in the democratic life of the Union and to ensure that decisions are taken as openly as possible, it is important to enable citizens to know what contacts the Members of the Commission and members of their Cabinets have with organisations or self-employed individuals. |
| --- | --- |

(3)

In accordance with Article 10(3) TEU, in order to facilitate the participation of European citizens in the democratic life of the Union and to ensure that decisions are taken as openly as possible, it is important to enable citizens to know what contacts the Members of the Commission and members of their Cabinets have with organisations or self-employed individuals.

| (4) | Citizens already have a right of access to documents of the institutions pursuant to Regulation (EC) No 1049/2001 of the European Parliament and of the Council (1). This Decision does not concern access to documents nor the application of Regulation (EC) No 1049/2001. |
| --- | --- |

(4)

Citizens already have a right of access to documents of the institutions pursuant to Regulation (EC) No 1049/2001 of the European Parliament and of the Council (1). This Decision does not concern access to documents nor the application of Regulation (EC) No 1049/2001.

| (5) | In line with the Political Guidelines of 15 July 2014 laid down by the President of the Commission, the Commission is committed to enhancing transparency in respect of contacts with stakeholders and lobbyists. |
| --- | --- |

(5)

In line with the Political Guidelines of 15 July 2014 laid down by the President of the Commission, the Commission is committed to enhancing transparency in respect of contacts with stakeholders and lobbyists.

| (6) | While there is no need for further measures with regard to the participation of Members of the Commission and members of their Cabinets in public events, since such information is already in the public domain, the publication of information on meetings held with organisations or self-employed individuals would further enhance the transparency of the action of the Commission. |
| --- | --- |

(6)

While there is no need for further measures with regard to the participation of Members of the Commission and members of their Cabinets in public events, since such information is already in the public domain, the publication of information on meetings held with organisations or self-employed individuals would further enhance the transparency of the action of the Commission.

| (7) | The Members of the Commission should therefore make public information on meetings held by them or by members of their Cabinets with organisations or self-employed individuals on issues relating to decision-making and policy implementation in the Union. |
| --- | --- |

(7)

The Members of the Commission should therefore make public information on meetings held by them or by members of their Cabinets with organisations or self-employed individuals on issues relating to decision-making and policy implementation in the Union.

| (8) | Meetings with representatives of other Union institutions or bodies, which reflect the ordinary course of interinstitutional relations, are not covered by this Decision. Meetings with representatives of public authorities of the Member States are not covered by this Decision as those authorities pursue the general interest and contribute to the work of the Commission under the principle of sincere cooperation. In order to protect the international relations of the Union, meetings with representatives of public authorities of third countries and of international organisations are not covered by this Decision. This Decision is not applicable to the High Representative for Foreign Affairs and Security Policy/Vice-President of the Commission for the meetings she holds in her capacity as High Representative. |
| --- | --- |

(8)

Meetings with representatives of other Union institutions or bodies, which reflect the ordinary course of interinstitutional relations, are not covered by this Decision. Meetings with representatives of public authorities of the Member States are not covered by this Decision as those authorities pursue the general interest and contribute to the work of the Commission under the principle of sincere cooperation. In order to protect the international relations of the Union, meetings with representatives of public authorities of third countries and of international organisations are not covered by this Decision. This Decision is not applicable to the High Representative for Foreign Affairs and Security Policy/Vice-President of the Commission for the meetings she holds in her capacity as High Representative.

| (9) | In order to respect the specific character of the dialogue with the social partners, provided for in Article 154 of the Treaty on the Functioning of the European Union (TFEU), as well as the specific character of the dialogue with churches and philosophical and non-confessional organisations, provided for in Article 17(3) TFEU, meetings taking place in those contexts should not be covered by this Decision. |
| --- | --- |

(9)

In order to respect the specific character of the dialogue with the social partners, provided for in Article 154 of the Treaty on the Functioning of the European Union (TFEU), as well as the specific character of the dialogue with churches and philosophical and non-confessional organisations, provided for in Article 17(3) TFEU, meetings taking place in those contexts should not be covered by this Decision.

| (10) | In view of the specific role of political parties recognised by Article 10(4) TEU, and given that the Inter-institutional agreement between the European Parliament and the European Commission of 16 April 2014 on the transparency register for organisations and self-employed individuals engaged in EU policy-making and policy implementation (2) provides that the register does not apply to political parties, meetings with representatives of political parties should also not be covered by this Decision. |
| --- | --- |

(10)

In view of the specific role of political parties recognised by Article 10(4) TEU, and given that the Inter-institutional agreement between the European Parliament and the European Commission of 16 April 2014 on the transparency register for organisations and self-employed individuals engaged in EU policy-making and policy implementation (2) provides that the register does not apply to political parties, meetings with representatives of political parties should also not be covered by this Decision.

| (11) | Since in certain specific cases the publication of information on meetings may undermine the protection of the life, the integrity or privacy of an individual, the financial, monetary or economic policy of the Union, the market stability or sensitive commercial information, the proper conduct of court proceedings or inspections, investigations, audits or other administrative procedures; or the protection of any other important public interest recognised at Union level, the publication of such information should be withheld in such cases. |
| --- | --- |

(11)

Since in certain specific cases the publication of information on meetings may undermine the protection of the life, the integrity or privacy of an individual, the financial, monetary or economic policy of the Union, the market stability or sensitive commercial information, the proper conduct of court proceedings or inspections, investigations, audits or other administrative procedures; or the protection of any other important public interest recognised at Union level, the publication of such information should be withheld in such cases.

| (12) | In accordance with Article 5(a) of Regulation (EC) No 45/2001 of the European Parliament and of the Council (3), the names of Members of the Commission as well as of members of the Cabinets who attend meetings with organisations or self-employed individuals can be made public; other individuals must have unambiguously given their consent. |
| --- | --- |

(12)

In accordance with Article 5(a) of Regulation (EC) No 45/2001 of the European Parliament and of the Council (3), the names of Members of the Commission as well as of members of the Cabinets who attend meetings with organisations or self-employed individuals can be made public; other individuals must have unambiguously given their consent.

| (13) | This Decision is without prejudice to more enhanced transparency requirements or commitments resulting from Union legislation or international agreements concluded by the Union, |
| --- | --- |

(13)

This Decision is without prejudice to more enhanced transparency requirements or commitments resulting from Union legislation or international agreements concluded by the Union,

HAS ADOPTED THIS DECISION:

Article 1

1.   The Members of the Commission shall make public information on all meetings held by them and members of their Cabinet with organisations or self-employed individuals on issues relating to policy-making and implementation in the Union, in accordance with the provisions of this Decision.

2.   The information to be made public shall consist of the date of the meeting, the location, the name of the Member of the Commission and/or member of the Cabinet, the name of the organisation or self-employed individual and the subject of the meeting.

Article 2

For the purpose of this Decision the following definitions shall apply:

| (a) | ‘meeting’ means a bilateral encounter organised at the initiative of an organisation or self-employed individual or a Member of the Commission and/or a member of his/her Cabinet to discuss an issue related to policy-making and implementation in the Union. Encounters taking place in the context of an administrative procedure established by the Treaties or Union acts, which falls under the direct responsibility of the Member of the Commission, as well as encounters of a purely private or social character or spontaneous encounters are excluded from this notion; |
| --- | --- |

(a)

‘meeting’ means a bilateral encounter organised at the initiative of an organisation or self-employed individual or a Member of the Commission and/or a member of his/her Cabinet to discuss an issue related to policy-making and implementation in the Union. Encounters taking place in the context of an administrative procedure established by the Treaties or Union acts, which falls under the direct responsibility of the Member of the Commission, as well as encounters of a purely private or social character or spontaneous encounters are excluded from this notion;

| (b) | ‘organisation or self-employed individual’ means any organisation or individual, irrespective of their legal status, engaged in activities carried out with the objective of directly or indirectly influencing the formulation or implementation of policy and the decision-making processes of the institutions of the Union, irrespective of where these activities are undertaken and of the channel or medium of communication used.
  This notion does not include representatives of other Union institutions or bodies, national, regional and local authorities of Member States and of third countries or international organisations. However, it covers any association or network created to represent regions or other sub-national public authorities collectively. |
| --- | --- |

(b)

‘organisation or self-employed individual’ means any organisation or individual, irrespective of their legal status, engaged in activities carried out with the objective of directly or indirectly influencing the formulation or implementation of policy and the decision-making processes of the institutions of the Union, irrespective of where these activities are undertaken and of the channel or medium of communication used.

This notion does not include representatives of other Union institutions or bodies, national, regional and local authorities of Member States and of third countries or international organisations. However, it covers any association or network created to represent regions or other sub-national public authorities collectively.

Article 3

1.   This Decision shall not apply to meetings held with social partners at Union level in the context of the social dialogue, or to meetings held in the context of the dialogue with churches, religious associations or communities, as well as with philosophical and non-confessional organisations

2.   This Decision shall not apply to meetings held with representatives of political parties.

Article 4

1.   The information set out in Article 1(2) shall be published in a standardised format on the websites of the Members of the Commission within a period of two weeks following the meeting.

2.   The publication of the information may be withheld where such publication could undermine the protection of one of the interests referred to in Article 4(1), (2) and (3) of Regulation (EC) No 1049/2001, in particular the life, the integrity or privacy of an individual, the financial, monetary or economic policy of the Union, the market stability or sensitive commercial information, the proper conduct of court proceedings or inspections, investigations, audits or other administrative procedures; or the protection of any other important public interest recognised at Union level.

Article 5

The names of individuals (acting on behalf of organisations or self-employed individuals) or Commission officials (other than members of the Cabinets) attending meetings shall not be made public unless they have unambiguously given their consent

Article 6

The organisations and self-employed individuals shall be informed of the fact that the information set out in Article 1(2) will be made public.

Article 7

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

It shall apply from 1 December 2014.

Done at Strasbourg, 25 November 2014.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  Regulation (EC) No 1049/2001 of the European Parliament and of the Council of 30 May 2001 regarding public access to European Parliament, Council and Commission documents (OJ L 145, 31.5.2001, p. 43).

1

(2)  OJ L 277, 19.9.2014, p. 11.

2

(3)  Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).

3

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/25 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/25

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 90/177/Euratom, EEC authorizing Belgium not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8921)

(Only the Dutch and French texts are authentic)

(2014/840/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 371 of Council Directive 2006/112/EC (2), Belgium may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 371 of Council Directive 2006/112/EC (2), Belgium may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Belgium requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 9 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Belgium has shown that the historical percentage has remained stable over time. Belgium should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Belgium requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 9 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Belgium has shown that the historical percentage has remained stable over time. Belgium should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (4) | It is therefore appropriate to amend Commission Decision 90/177/Euratom, EEC (4) accordingly, |
| --- | --- |

(4)

It is therefore appropriate to amend Commission Decision 90/177/Euratom, EEC (4) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In Decision 90/177/Euratom, EEC the following Article 2a is inserted:

‘Article 2a

By way of derogation from Article 2(4) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Belgium is authorised to use 0,21 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Council Directive 2006/112/EC (5).

Article 2

This Decision is addressed to the Kingdom of Belgium.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)370476.

3

(4)  Commission Decision 90/177/Euratom, EEC of 23 March 1990 authorizing Belgium not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 99, 19.4.1990, p. 24).

4

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

5

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/27 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/27

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Implementing Decision 2013/749/EU, Euratom authorising Portugal to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8922)

(Only the Portuguese text is authentic)

(2014/841/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular Article 4(4) and the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 377 of Council Directive 2006/112/EC (2), Portugal may continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, in accordance with the conditions applying in that Member State on 1 January 1989; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 377 of Council Directive 2006/112/EC (2), Portugal may continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, in accordance with the conditions applying in that Member State on 1 January 1989; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 10 April 2014 to the letter of 19 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Portugal requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Portugal has shown that the historical percentage has remained stable over time. Portugal should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 10 April 2014 to the letter of 19 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Portugal requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Portugal has shown that the historical percentage has remained stable over time. Portugal should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

| (3) | Portugal has requested authorisation from the Commission to use ESA 2010 National Accounts data from 2011 to calculate the weighted average rate of VAT for the financial year 2014. The latest available ESA 95 National Accounts data with the necessary level of disaggregation is from year 2010, whereas ESA 2010 National Accounts data with the necessary disaggregation will be available from year 2011 by the time Portugal has to submit its statement of the VAT own resources base for the financial year 2014. Portugal should therefore be authorised to use ESA 2010 National Accounts data from year 2011 for the purpose of calculating the weighted average rate of VAT for financial year 2014. |
| --- | --- |

(3)

Portugal has requested authorisation from the Commission to use ESA 2010 National Accounts data from 2011 to calculate the weighted average rate of VAT for the financial year 2014. The latest available ESA 95 National Accounts data with the necessary level of disaggregation is from year 2010, whereas ESA 2010 National Accounts data with the necessary disaggregation will be available from year 2011 by the time Portugal has to submit its statement of the VAT own resources base for the financial year 2014. Portugal should therefore be authorised to use ESA 2010 National Accounts data from year 2011 for the purpose of calculating the weighted average rate of VAT for financial year 2014.

| (4) | Under Article 10(2) of Regulation (EU) No 549/2013 of the European Parliament and of the Council (4) (ESA 2010), Member States may, for the purpose of determination of the VAT-based own resource, use data based on the ESA 2010 while Council Decision 2007/436/EC, Euratom (5) remains in force, where the required detailed ESA 95 data are not available. |
| --- | --- |

(4)

Under Article 10(2) of Regulation (EU) No 549/2013 of the European Parliament and of the Council (4) (ESA 2010), Member States may, for the purpose of determination of the VAT-based own resource, use data based on the ESA 2010 while Council Decision 2007/436/EC, Euratom (5) remains in force, where the required detailed ESA 95 data are not available.

| (5) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(5)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (6) | It is therefore appropriate to amend Commission Implementing Decision 2013/749/EU, Euratom (6) accordingly, |
| --- | --- |

(6)

It is therefore appropriate to amend Commission Implementing Decision 2013/749/EU, Euratom (6) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Implementing Decision 2013/749/EU, Euratom 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
  For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, Portugal is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC: | Transport of passengers (point (10)).’ |
| --- | --- | --- |

(2)

Article 1 is replaced by the following:

‘Article 1

For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, Portugal is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:

Transport of passengers (point (10)).’

| (3) | the following Article 1a is inserted:
  ‘Article 1a
  For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Portugal is authorised to use 0,03 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.’; |
| --- | --- |

(3)

the following Article 1a is inserted:

‘Article 1a

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Portugal is authorised to use 0,03 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.’

| (4) | Article 2 is replaced by the following:
  ‘Article 2
  For the purposes of the breakdown of transactions by statistical category, Portugal is authorised to use data taken from the ESA 2010 national accounts relating to 2011 in order to calculate the VAT own resources base for the financial year 2014.’ |
| --- | --- |

(4)

Article 2 is replaced by the following:

‘Article 2

For the purposes of the breakdown of transactions by statistical category, Portugal is authorised to use data taken from the ESA 2010 national accounts relating to 2011 in order to calculate the VAT own resources base for the financial year 2014.’

Article 2

This Decision is addressed to the Portuguese Republic.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)405079.

3

(4)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

4

(5)  Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17).

5

(6)  Commission Implementing Decision 2013/749/EU, Euratom of 10 December 2013 authorising Portugal to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 333, 12.12.2013, p. 81).

6

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| 28.11.2014 | EN | Official Journal of the European Union | L 343/29 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/29

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 2005/818/EC, Euratom authorising the Republic of Hungary to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8923)

(Only the Hungarian text is authentic)

(2014/842/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation EEC, Euratom No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

After consultation of the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 386 of Council Directive 2006/112/EC (2), Hungary may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 386 of Council Directive 2006/112/EC (2), Hungary may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Hungary requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Hungary has shown that the historical percentage has remained stable over time. Hungary should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Hungary requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Hungary has shown that the historical percentage has remained stable over time. Hungary should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (4) | It is therefore appropriate to amend Commission Decision 2005/818/EC, Euratom (4) accordingly, |
| --- | --- |

(4)

It is therefore appropriate to amend Commission Decision 2005/818/EC, Euratom (4) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In Decision 2005/818/EC, Euratom the following Article 1a is inserted:

‘Article 1a

By way of derogation from Article 1 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Hungary is authorised to use 0,18 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Council Directive 2006/112/EC (5).

Article 2

This Decision is addressed to Hungary.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)370675.

3

(4)  Commission Decision 2005/818/EC, Euratom of 21 November 2005 authorising the Republic of Hungary to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 305, 24.11.2005, p. 39).

4

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

5

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/31 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/31

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Implementing Decision 2013/747/EU, Euratom authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8924)

(Only the English text is authentic)

(2014/843/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 371 of Council Directive 2006/112/EC (2), the United Kingdom may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 371 of Council Directive 2006/112/EC (2), the United Kingdom may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 22 April to the letter of 4 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), the United Kingdom requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 7 and 9 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. The United Kingdom has shown that the historical percentage has remained stable over time. The United Kingdom should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 22 April to the letter of 4 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), the United Kingdom requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 7 and 9 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. The United Kingdom has shown that the historical percentage has remained stable over time. The United Kingdom should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (4) | It is therefore appropriate to amend Commission Implementing Decision 2013/747/EU, Euratom (4) accordingly, |
| --- | --- |

(4)

It is therefore appropriate to amend Commission Implementing Decision 2013/747/EU, Euratom (4) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Implementing Decision 2013/747/EU, Euratom is amended as follows:

| (1) | Article 1 is replaced by the following:
  ‘Article 1
  For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC: | The supply of building land (point (9)).’ |
| --- | --- | --- |

(1)

Article 1 is replaced by the following:

‘Article 1

For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:

The supply of building land (point (9)).’

| (2) | after Article 1 the following Articles 1a and 1b are inserted:
  ‘Article 1a
  For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,01 % of the intermediate base in respect of transactions referred to in point 7 of Annex X, Part B, (hospitals) to Directive 2006/112/EC.
  Article 1b
  For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.’; |
| --- | --- |

(2)

after Article 1 the following Articles 1a and 1b are inserted:

‘Article 1a

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,01 % of the intermediate base in respect of transactions referred to in point 7 of Annex X, Part B, (hospitals) to Directive 2006/112/EC.

Article 1b

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.’

| (3) | Article 2 is deleted. |
| --- | --- |

(3)

Article 2 is deleted.

Article 2

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)261136.

3

(4)  Commission Implementing Decision 2013/747/EU, Euratom of 10 December 2013 authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 333, 12.12.2013, p. 79).

4

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/33 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/33

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8925)

(Only the English and Maltese texts are authentic)

(2014/844/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

Whereas:

| (1) | Under Article 387 of Council Directive 2006/112/EC (2), Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 8 and 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 387 of Council Directive 2006/112/EC (2), Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 8 and 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 29 April 2014 to the letter of 4 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Malta has requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 8 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Malta has shown that the historical percentage has remained stable over time. Malta should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 29 April 2014 to the letter of 4 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Malta has requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 8 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Malta has shown that the historical percentage has remained stable over time. Malta should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time, |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time,

HAS ADOPTED THIS DECISION:

Article 1

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Malta is authorised to use 0,40 % of the intermediate base in respect of transactions referred to in point 8 of Annex X, Part B, (supply of water) to Directive 2006/112/EC.

Article 2

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Malta is authorised to use 1,06 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.

Article 3

This Decision is addressed to the Republic of Malta.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)261226.

3

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/35 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/35

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 2005/817/EC, Euratom authorising the Republic of Latvia to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8926)

(Only the Latvian text is authentic)

(2014/845/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 384 of Council Directive 2006/112/EC (2), Latvia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 2 and 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 384 of Council Directive 2006/112/EC (2), Latvia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 2 and 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 30 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Latvia requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 2 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Latvia has shown that the historical percentage has remained stable over time. Latvia should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 30 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Latvia requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 2 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Latvia has shown that the historical percentage has remained stable over time. Latvia should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (4) | It is therefore appropriate to amend Commission Decision 2005/817/EC, Euratom (4) accordingly, |
| --- | --- |

(4)

It is therefore appropriate to amend Commission Decision 2005/817/EC, Euratom (4) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In Decision 2005/817/EC, Euratom the following Articles 1a and 1b are inserted:

‘Article 1a

By way of derogation from Article 1(1) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Latvia is authorised to use 0,04 % of the intermediate base in respect of transactions referred to in point 2 of Annex X, Part B, (liberal professions) to Council Directive 2006/112/EC (5).

Article 1b

By way of derogation from Article 1(2) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Latvia is authorised to use 0,30 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.

Article 2

This Decision is addressed to the Republic of Latvia.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)371249.

3

(4)  Commission Decision 2005/817/EC, Euratom of 21 November 2005 authorising the Republic of Latvia to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 305, 24.11.2005, p. 38).

4

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

5

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/37 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/37

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 2005/819/EC, Euratom authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8927)

(Only the Lithuanian text is authentic)

(2014/846/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 385 of Council Directive 2006/112/EC (2), Lithuania may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 385 of Council Directive 2006/112/EC (2), Lithuania may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Lithuania requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Lithuania has shown that the historical percentage has remained stable over time. Lithuania should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Lithuania requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Lithuania has shown that the historical percentage has remained stable over time. Lithuania should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (4) | It is therefore appropriate to amend Commission Decision 2005/819/EC, Euratom (4) accordingly, |
| --- | --- |

(4)

It is therefore appropriate to amend Commission Decision 2005/819/EC, Euratom (4) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In Decision 2005/819/EC, Euratom the following Article 1a is inserted:

‘Article 1a

By way of derogation from Article 1 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Lithuania is authorised to use 0,10 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Council Directive 2006/112/EC (5).

Article 2

This Decision is addressed to the Republic of Lithuania.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)371165.

3

(4)  Commission Decision 2005/819/EC, Euratom of 21 November 2005 authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 305, 24.11.2005, p. 40).

4

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

5

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/39 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/39

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 90/176/Euratom, EEC authorizing France not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8928)

(Only the French text is authentic)

(2014/847/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

Whereas:

| (1) | Under Article 371 of Council Directive 2006/112/EC (2), France may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 371 of Council Directive 2006/112/EC (2), France may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 30 April 2014 to the letter of 26 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), France requested an authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 2 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. France has shown that the historical percentage has remained stable over time. France should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 30 April 2014 to the letter of 26 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), France requested an authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 2 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. France has shown that the historical percentage has remained stable over time. France should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (4) | It is therefore appropriate to amend Commission Decision 90/176/Euratom EEC (4) accordingly, |
| --- | --- |

(4)

It is therefore appropriate to amend Commission Decision 90/176/Euratom EEC (4) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In Decision 90/176/Euratom, EEC the following Articles 2a and 2b are inserted:

‘Article 2a

By way of derogation from Article 2(2) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, France is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 2 of Annex X, Part B, (liberal professions) to Council Directive 2006/112/EC (5).

Article 2b

By way of derogation from Article 2(4) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, France is authorised to use 0,11 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.

Article 2

This Decision is addressed to the French Republic.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)507744.

3

(4)  Commission Decision 90/176/Euratom EEC of 23 March 1990 authorizing France not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 99, 19.4.1990, p. 22).

4

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

5

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/41 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/41

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 2010/4/EU, Euratom authorising Bulgaria to use statistics for years earlier than the last year but one, and to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8929)

(Only the Bulgarian text is authentic)

(2014/848/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular Article 4(4) and the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | For the purposes of the breakdown of transactions by statistical category provided for in Article 4(4) of Regulation (EEC, Euratom) No 1553/89, Bulgaria is now able to use the national accounts relating to the last year but one before the financial year for which the VAT resources base is to be calculated. Bulgaria no longer needs to be authorised to use national accounts for years earlier than the last year but one for financial years after 2013. Article 1 should therefore be limited in time to 31 December 2013. |
| --- | --- |

(1)

For the purposes of the breakdown of transactions by statistical category provided for in Article 4(4) of Regulation (EEC, Euratom) No 1553/89, Bulgaria is now able to use the national accounts relating to the last year but one before the financial year for which the VAT resources base is to be calculated. Bulgaria no longer needs to be authorised to use national accounts for years earlier than the last year but one for financial years after 2013. Article 1 should therefore be limited in time to 31 December 2013.

| (2) | Under Article 390a of Council Directive 2006/112/EC (2), Bulgaria may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers as referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 31 December 2006; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(2)

Under Article 390a of Council Directive 2006/112/EC (2), Bulgaria may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers as referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 31 December 2006; those transactions must be taken into account for the determination of the VAT own resources base.

| (3) | Bulgaria has requested authorisation from the Commission to use certain approximate estimates for the calculation of the VAT own resources base since it is unable to make the precise calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC. Such calculation is likely to involve an unjustified administrative burden in relation to the effect of those transactions on Bulgaria's total VAT own resources base. Bulgaria is able to make a calculation using approximate estimates for that category of transactions. Bulgaria should therefore be authorised to calculate the VAT own resources base using approximate estimates. |
| --- | --- |

(3)

Bulgaria has requested authorisation from the Commission to use certain approximate estimates for the calculation of the VAT own resources base since it is unable to make the precise calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC. Such calculation is likely to involve an unjustified administrative burden in relation to the effect of those transactions on Bulgaria's total VAT own resources base. Bulgaria is able to make a calculation using approximate estimates for that category of transactions. Bulgaria should therefore be authorised to calculate the VAT own resources base using approximate estimates.

| (4) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(4)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (5) | It is therefore appropriate to amend Commission Decision 2010/4/EU,Euratom (3) accordingly, |
| --- | --- |

(5)

It is therefore appropriate to amend Commission Decision 2010/4/EU,Euratom (3) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Decision 2010/4/EU, Euratom is amended as follows:

| (1) | Articles 1 and 2 are replaced by the following:
  ‘Article 1
  In order to perform breakdown by rate referred to in Article 4(4) of Regulation (EEC, Euratom) No 1553/89, Bulgaria is authorised from 1 January 2009 to 31 December 2013 to use figures obtained from the national accounts for the last year but two or the last year but three before the financial year for which the VAT own resources base has to be calculated.
  Article 2
  For the purpose of calculating the VAT own resources base from 1 January 2009 to 31 December 2018, Bulgaria is authorised to use approximate estimates in respect of international passenger transport as referred to in point 10 of Annex X, part B to Directive 2006/112/EC.’ |
| --- | --- |

(1)

Articles 1 and 2 are replaced by the following:

‘Article 1

In order to perform breakdown by rate referred to in Article 4(4) of Regulation (EEC, Euratom) No 1553/89, Bulgaria is authorised from 1 January 2009 to 31 December 2013 to use figures obtained from the national accounts for the last year but two or the last year but three before the financial year for which the VAT own resources base has to be calculated.

Article 2

For the purpose of calculating the VAT own resources base from 1 January 2009 to 31 December 2018, Bulgaria is authorised to use approximate estimates in respect of international passenger transport as referred to in point 10 of Annex X, part B to Directive 2006/112/EC.’

| (2) | Article 3 is deleted. |
| --- | --- |

(2)

Article 3 is deleted.

Article 2

This Decision is addressed to the Republic of Bulgaria.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Commission Decision 2010/4/EU, Euratom of 22 December 2009 authorising Bulgaria to use statistics for years earlier than the last year but one, and to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 3, 3.1.2010, p. 17).

3

---

| 28.11.2014 | EN | Official Journal of the European Union | L 343/43 |
| --- | --- | --- | --- |

28.11.2014

EN

Official Journal of the European Union

L 343/43

---

COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 90/179/Euratom, EEC authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8931)

(Only the German text is authentic)

(2014/849/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 284 of Council Directive 2006/112/EC (2), Germany may continue to give graduated tax relief if it had exercised the option under Article 14 of Council Directive 67/228/EEC (3); those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 284 of Council Directive 2006/112/EC (2), Germany may continue to give graduated tax relief if it had exercised the option under Article 14 of Council Directive 67/228/EEC (3); those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its letter of 29 April 2014 (4), Germany requested to remove the authorisation related to graduated tax relief because it no longer gives graduated tax relief to small enterprises. |
| --- | --- |

(2)

In its letter of 29 April 2014 (4), Germany requested to remove the authorisation related to graduated tax relief because it no longer gives graduated tax relief to small enterprises.

| (3) | It is therefore appropriate to amend Commission Decision 90/179/Euratom, EEC (5) accordingly, |
| --- | --- |

(3)

It is therefore appropriate to amend Commission Decision 90/179/Euratom, EEC (5) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In the first paragraph of Article 3 of Decision 90/179/Euratom/EEC the words ‘to calculate the tax not collected because of the graduated tax relief granted under Article 24(2) of the Sixth Directive and’ are deleted.

Article 2

This Decision is addressed to the Federal Republic of Germany.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ 71, 14.4.1967, p. 1303/67).

3

(4)  Ares(2014)1340946.

4

(5)  Commission Decision 90/179/Euratom, EEC of 23 March 1990 authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 99, 19.4.1990, p. 28).

5

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| 28.11.2014 | EN | Official Journal of the European Union | L 343/44 |
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28.11.2014

EN

Official Journal of the European Union

L 343/44

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COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 2010/5/EU, Euratom authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8932)

(Only the English text is authentic)

(2014/850/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 371 of Council Directive 2006/112/EC (2), Ireland may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 371 of Council Directive 2006/112/EC (2), Ireland may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its letter of 28 April 2014 (3), Ireland requested an extension to the authorisation from the Commission to use certain approximate estimates for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC until and including the financial year 2018. Ireland should be authorised to continue to calculate the VAT own resources base using certain approximate estimates. |
| --- | --- |

(2)

In its letter of 28 April 2014 (3), Ireland requested an extension to the authorisation from the Commission to use certain approximate estimates for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC until and including the financial year 2018. Ireland should be authorised to continue to calculate the VAT own resources base using certain approximate estimates.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (4) | It is therefore appropriate to amend Commission Decision 2010/5/EU, Euratom (4) accordingly, |
| --- | --- |

(4)

It is therefore appropriate to amend Commission Decision 2010/5/EU, Euratom (4) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In Decision 2010/5/EU, Euratom, Article 2 is replaced by the following:

‘Article 2

This Decision shall apply from 1 January 2009 to 31 December 2018.’

Article 2

This Decision is addressed to Ireland.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)1328060.

3

(4)  Commission Decision 2010/5/EU, Euratom of 22 December 2009 authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 3, 7.1.2010, p. 19).

4

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| 28.11.2014 | EN | Official Journal of the European Union | L 343/46 |
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28.11.2014

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Official Journal of the European Union

L 343/46

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COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 96/565/EC, Euratom authorizing Sweden not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8933)

(Only the Swedish text is authentic)

(2014/851/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation EEC, Euratom No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 380 of Council Directive 2006/112/EC (2), Sweden may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 1, 9 and 10 of Annex X, Part B of that Directive, for as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 380 of Council Directive 2006/112/EC (2), Sweden may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 1, 9 and 10 of Annex X, Part B of that Directive, for as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 30 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Sweden requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 1, 9 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Sweden has shown that the historical percentage has remained stable over time. Sweden should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 30 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections (3), Sweden requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 1, 9 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Sweden has shown that the historical percentage has remained stable over time. Sweden should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (4) | It is therefore appropriate to amend Commission Decision 96/565/Euratom,EC (4) accordingly, |
| --- | --- |

(4)

It is therefore appropriate to amend Commission Decision 96/565/Euratom,EC (4) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In Decision 96/565/EC, Euratom the following Articles 2a, 2b and 2c are inserted:

‘Article 2a

By way of derogation from Article 2(1) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Sweden is authorised to use 0,02 % of the intermediate base in respect of transactions referred to in point 1 of Annex X, Part B, (admission to sporting events) to Directive 2006/112/EC (5).

Article 2b

By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Sweden is authorised to use 0,15 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.

Article 2c

By way of derogation from Article 2(4) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Sweden is authorised to use 0,45 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.

Article 2

This Decision is addressed to the Kingdom of Sweden.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Ares(2014)371039.

3

(4)  Commission Decision 96/565/EC, Euratom of 11 September 1996 authorizing Sweden not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 247, 28.9.1996, p. 41).

4

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

5

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| 28.11.2014 | EN | Official Journal of the European Union | L 343/48 |
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28.11.2014

EN

Official Journal of the European Union

L 343/48

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COMMISSION IMPLEMENTING DECISION

of 26 November 2014

amending Decision 2005/820/EC, Euratom authorising the Slovak Republic to use statistics for years earlier than the last year but one and to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8934)

(Only the Slovak text is authentic)

(2014/852/EU, Euratom)

THE EUROPEAN COMMISSION,

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

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1), and in particular the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

| (1) | Under Article 390 of Council Directive 2006/112/EC (2), Slovakia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base. |
| --- | --- |

(1)

Under Article 390 of Council Directive 2006/112/EC (2), Slovakia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in point 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken into account for the determination of the VAT own resources base.

| (2) | In its response of 27 August 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections, Slovakia requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Slovakia has shown that the historical percentage has remained stable over time. Slovakia should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission. |
| --- | --- |

(2)

In its response of 27 August 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections, Slovakia requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Slovakia has shown that the historical percentage has remained stable over time. Slovakia should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.

| (3) | For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time. |
| --- | --- |

(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

| (4) | It is therefore appropriate to amend Commission Decision 2005/820/EC, Euratom (3) accordingly, |
| --- | --- |

(4)

It is therefore appropriate to amend Commission Decision 2005/820/EC, Euratom (3) accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In Decision 2005/820/EC, Euratom the following Article 2a is inserted:

‘Article 2a

By way of derogation from Article 2 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Slovakia is authorised to use 0,16 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B (passenger transport) to Council Directive 2006/112/EC (4).

Article 2

This Decision is addressed to the Slovak Republic.

Done at Brussels, 26 November 2014.

For the Commission

Kristalina GEORGIEVA

Vice-President

---

(1)  OJ L 155, 7.6.1989, p. 9.

1

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

2

(3)  Commission Decision 2005/820/EC, Euratom of 21 November 2005 authorising the Slovak Republic to use statistics for years earlier than the last year but one and to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 305, 24.11.2005, p. 41).

3

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

4

---