# Official Journal L 14/2022

| | ISSN 1977-0677 |
| --- | --- |
| Official Journal
  of the European Union | L 14 |
| | |
| English edition | Legislation | Volume 6521 January 2022 |

ISSN 1977-0677

Official Journal

of the European Union

L 14

English edition

Legislation

Volume 6521 January 2022

---

| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | * | Commission Implementing Regulation (EU) 2022/83 of 16 January 2022 concerning the classification of certain goods in the Combined Nomenclature | 1 |
| | * | Commission Implementing Regulation (EU) 2022/84 of 19 January 2022 amending for the 327th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures against certain persons and entities associated with the ISIL (Da'esh) and Al-Qaida organisations | 4 |
| | * | Commission Regulation (EU) 2022/85 of 20 January 2022 amending Annex II to Regulation (EC) No 396/2005 of the European Parliament and of the Council as regards maximum residue levels for flonicamid in or on certain products (
  1
  ) | 6 |
| | | DECISIONS |
| | * | Council Decision (EU) 2022/86 of 17 January 2022 on the position to be adopted on behalf of the European Union within the EEA Joint Committee concerning the amendment of Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement (
  1
  ) | 19 |
| | * | Council Decision (EU) 2022/87 of 17 January 2022 appointing four members, proposed by the Italian Republic, of the Committee of the Regions | 21 |
| | * | Council Implementing Decision (EU) 2022/88 of 18 January 2022 amending Implementing Decision 2013/53/EU as regards authorisation to the Kingdom of Belgium to apply for a further period the special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax | 23 |

Contents

II   Non-legislative acts

page

REGULATIONS

*

Commission Implementing Regulation (EU) 2022/83 of 16 January 2022 concerning the classification of certain goods in the Combined Nomenclature

1

*

Commission Implementing Regulation (EU) 2022/84 of 19 January 2022 amending for the 327th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures against certain persons and entities associated with the ISIL (Da'esh) and Al-Qaida organisations

4

*

Commission Regulation (EU) 2022/85 of 20 January 2022 amending Annex II to Regulation (EC) No 396/2005 of the European Parliament and of the Council as regards maximum residue levels for flonicamid in or on certain products (
  1
  )

1

6

DECISIONS

*

Council Decision (EU) 2022/86 of 17 January 2022 on the position to be adopted on behalf of the European Union within the EEA Joint Committee concerning the amendment of Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement (
  1
  )

1

19

*

Council Decision (EU) 2022/87 of 17 January 2022 appointing four members, proposed by the Italian Republic, of the Committee of the Regions

21

*

Council Implementing Decision (EU) 2022/88 of 18 January 2022 amending Implementing Decision 2013/53/EU as regards authorisation to the Kingdom of Belgium to apply for a further period the special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

23

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

---

(1)   Text with EEA relevance.

1

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

EN

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

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

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II Non-legislative acts

REGULATIONS

| 21.1.2022 | EN | Official Journal of the European Union | L 14/1 |
| --- | --- | --- | --- |

21.1.2022

EN

Official Journal of the European Union

L 14/1

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COMMISSION IMPLEMENTING REGULATION (EU) 2022/83

of 16 January 2022

concerning the classification of certain goods in the Combined Nomenclature

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

| (1) | In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation. |
| --- | --- |

(1)

In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

| (2) | Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods. |
| --- | --- |

(2)

Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

| (3) | Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table. |
| --- | --- |

(3)

Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

| (4) | It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at 3 months. |
| --- | --- |

(4)

It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at 3 months.

| (5) | The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
| --- | --- |

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2

Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of 3 months from the date of entry into force of this Regulation.

Article 3

This Regulation shall enter into force on the twentieth 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, 16 January 2022.

For the Commission

Gerassimos THOMAS

Director-General

Directorate-General for Taxation and Customs Union

---

(1)  
  OJ L 269, 10.10.2013, p. 1.

1

(2)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

2

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ANNEX

| Description of the goods | Classification
  (CN-code) | Reasons |
| --- | --- | --- |
| (1) | (2) | (3) |
| Articles consisting of a tubular knitted, elasticated fabric (synthetic fibres combined with a rubber thread), in the form of loops with a diameter of approximately 4,5 cm and a width of approximately 2 cm (when unrolled).
  The articles are knitted in a tubular form and cut at a defined (pre-programmed) width (2 cm).
  Due to the rubber thread contained in the elasticated fabric, the edges of the articles roll up, which gives the articles the form of hairbands, ready for use.
  See images (*1). | 6117 80 10 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, notes 7(b) and 10 to Section XI and the wording of CN codes 6117 , 6117 80 and 6117 80 10 .
  The articles are produced in the finished state by knitting a tubular fabric and cutting it at a defined width to obtain an elasticated loop, ready for use (see note 7(b) to Section XI).
  Taking into account their textile character the articles are to be considered as a made-up clothing accessory in the same way as, for example, made-up shawls, scarves, mantillas, ties and bow ties. In addition, note 10 to Section XI classifies elastic products consisting of textile materials combined with rubber threads in that section.
  Classification under heading 9615 is excluded, since articles of this heading are usually made of plastics, ivory, bone, horn, tortoise-shell, metal, etc. (see also the Harmonized System Explanatory Note to heading 9615 (3) and the Explanatory note to the Combined Nomenclature to heading 9615 ).
  Consequently, the articles are to be classified under CN code 6117 80 10 as a made-up clothing accessory, knitted or crocheted, elasticated or rubberised. |

Description of the goods

Classification

(CN-code)

Reasons

(1)

(2)

(3)

Articles consisting of a tubular knitted, elasticated fabric (synthetic fibres combined with a rubber thread), in the form of loops with a diameter of approximately 4,5 cm and a width of approximately 2 cm (when unrolled).

The articles are knitted in a tubular form and cut at a defined (pre-programmed) width (2 cm).

Due to the rubber thread contained in the elasticated fabric, the edges of the articles roll up, which gives the articles the form of hairbands, ready for use.

See images (*1).

6117 80 10

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, notes 7(b) and 10 to Section XI and the wording of CN codes 6117 , 6117 80 and 6117 80 10 .

The articles are produced in the finished state by knitting a tubular fabric and cutting it at a defined width to obtain an elasticated loop, ready for use (see note 7(b) to Section XI).

Taking into account their textile character the articles are to be considered as a made-up clothing accessory in the same way as, for example, made-up shawls, scarves, mantillas, ties and bow ties. In addition, note 10 to Section XI classifies elastic products consisting of textile materials combined with rubber threads in that section.

Classification under heading 9615 is excluded, since articles of this heading are usually made of plastics, ivory, bone, horn, tortoise-shell, metal, etc. (see also the Harmonized System Explanatory Note to heading 9615 (3) and the Explanatory note to the Combined Nomenclature to heading 9615 ).

Consequently, the articles are to be classified under CN code 6117 80 10 as a made-up clothing accessory, knitted or crocheted, elasticated or rubberised.

Image 1

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(*1)  The images are purely for information.

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| 21.1.2022 | EN | Official Journal of the European Union | L 14/4 |
| --- | --- | --- | --- |

21.1.2022

EN

Official Journal of the European Union

L 14/4

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COMMISSION IMPLEMENTING REGULATION (EU) 2022/84

of 19 January 2022

amending for the 327th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures against certain persons and entities associated with the ISIL (Da'esh) and Al-Qaida organisations

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EC) No 881/2002 of 27 May 2002 imposing certain specific restrictive measures directed against certain persons and entities associated with the ISIL (Da'esh) and Al-Qaida organisations (1), and in particular Article 7(1)(a) and Article 7a(5) thereof,

Whereas:

| (1) | Annex I to Regulation (EC) No 881/2002 lists the persons, groups and entities covered by the freezing of funds and economic resources under that Regulation. |
| --- | --- |

(1)

Annex I to Regulation (EC) No 881/2002 lists the persons, groups and entities covered by the freezing of funds and economic resources under that Regulation.

| (2) | On 17 January 2022, the Sanctions Committee of the United Nations Security Council decided to remove three entries from the list of persons, groups and entities to whom the freezing of funds and economic resources should apply. |
| --- | --- |

(2)

On 17 January 2022, the Sanctions Committee of the United Nations Security Council decided to remove three entries from the list of persons, groups and entities to whom the freezing of funds and economic resources should apply.

| (3) | Annex I to Regulation (EC) No 881/2002 should therefore be amended accordingly, |
| --- | --- |

(3)

Annex I to Regulation (EC) No 881/2002 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Regulation (EC) No 881/2002 is amended in accordance with the Annex to this Regulation.

Article 2

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, 19 January 2022.

For the Commission,

On behalf of the President,

Director-General

Directorate-General for Financial Stability, Financial Services and Capital Markets Union

---

(1)  
  OJ L 139, 29.5.2002, p. 9.

1

---

ANNEX

In Annex I to Regulation (EC) No 881/2002, the following entries under the heading ‘Legal persons, groups and entities’ are deleted:

| (1) | ‘Al-Haramain Islamic Foundation (alias (a) Vazir, (b) Vezir). Address: (a) 64 Poturmahala, Travnik, Bosnia and Herzegovina; (b) Sarajevo, Bosnia and Herzegovina. Date of designation referred to in Article 7d(2)(i): 13.3.2002.’; |
| --- | --- |

(1)

‘Al-Haramain Islamic Foundation (alias (a) Vazir, (b) Vezir). Address: (a) 64 Poturmahala, Travnik, Bosnia and Herzegovina; (b) Sarajevo, Bosnia and Herzegovina. Date of designation referred to in Article 7d(2)(i): 13.3.2002.’;

| (2) | ‘Al-Haramain Islamic Foundation (Somalia). Address: Somalia. Date of designation referred to in Article 2a(4)(b): 13.3.2002.’; |
| --- | --- |

(2)

‘Al-Haramain Islamic Foundation (Somalia). Address: Somalia. Date of designation referred to in Article 2a(4)(b): 13.3.2002.’;

| (3) | ‘Al-Haramain Foundation (Indonesia) (alias Yayasan Al-Manahil-Indonesia). Address: Jalan Laut Sulawesi Block DII/4, Kavling Angkatan Laut Duren Sawit, Jakarta Timur 13440, Indonesia (at the time of listing). Other information: (a) Telephone 021-86611265 and 021-86611266; (b) Fax: 021-8620174. Date of designation referred to in Article 2a(4)(b): 26.1.2004.’. |
| --- | --- |

(3)

‘Al-Haramain Foundation (Indonesia) (alias Yayasan Al-Manahil-Indonesia). Address: Jalan Laut Sulawesi Block DII/4, Kavling Angkatan Laut Duren Sawit, Jakarta Timur 13440, Indonesia (at the time of listing). Other information: (a) Telephone 021-86611265 and 021-86611266; (b) Fax: 021-8620174. Date of designation referred to in Article 2a(4)(b): 26.1.2004.’.

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| 21.1.2022 | EN | Official Journal of the European Union | L 14/6 |
| --- | --- | --- | --- |

21.1.2022

EN

Official Journal of the European Union

L 14/6

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COMMISSION REGULATION (EU) 2022/85

of 20 January 2022

amending Annex II to Regulation (EC) No 396/2005 of the European Parliament and of the Council as regards maximum residue levels for flonicamid in or on certain products

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EC) No 396/2005 of the European Parliament and of the Council of 23 February 2005 on maximum residue levels of pesticides in or on food and feed of plant and animal origin and amending Council Directive 91/414/EEC (1), and in particular Article 14(1)(a) thereof,

Whereas:

| (1) | Maximum residue levels (‘MRLs’) for flonicamid were set in Annex II to Regulation (EC) No 396/2005. |
| --- | --- |

(1)

Maximum residue levels (‘MRLs’) for flonicamid were set in Annex II to Regulation (EC) No 396/2005.

| (2) | In the context of a procedure for the authorisation of the use of a plant protection product containing the active substance flonicamid on citrus fruits, cherries, plums, strawberries, blackberries, raspberries, ‘other small fruits and berries’, ‘other root and tuber vegetables’, tomatoes, aubergines, courgettes, cucurbits with inedible peel, ‘lettuces and salad plants’, pulses, rye, wheat and hops, applications were submitted in accordance with Article 6(1) of Regulation (EC) No 396/2005 for modification of the existing MRLs. |
| --- | --- |

(2)

In the context of a procedure for the authorisation of the use of a plant protection product containing the active substance flonicamid on citrus fruits, cherries, plums, strawberries, blackberries, raspberries, ‘other small fruits and berries’, ‘other root and tuber vegetables’, tomatoes, aubergines, courgettes, cucurbits with inedible peel, ‘lettuces and salad plants’, pulses, rye, wheat and hops, applications were submitted in accordance with Article 6(1) of Regulation (EC) No 396/2005 for modification of the existing MRLs.

| (3) | In accordance with Article 8 of Regulation (EC) No 396/2005, those applications were evaluated by the Member States concerned and the evaluation reports were forwarded to the Commission. |
| --- | --- |

(3)

In accordance with Article 8 of Regulation (EC) No 396/2005, those applications were evaluated by the Member States concerned and the evaluation reports were forwarded to the Commission.

| (4) | The European Food Safety Authority (‘the Authority’) assessed the applications and the evaluation reports, examining in particular the risks to the consumer and, where relevant, to animals and gave reasoned opinions on the proposed MRLs (2). It forwarded those opinions to the applicants, the Commission and the Member States and made them available to the public. |
| --- | --- |

(4)

The European Food Safety Authority (‘the Authority’) assessed the applications and the evaluation reports, examining in particular the risks to the consumer and, where relevant, to animals and gave reasoned opinions on the proposed MRLs (2). It forwarded those opinions to the applicants, the Commission and the Member States and made them available to the public.

| (5) | As regards citrus fruits, cherries, plums, tomatoes, aubergines, courgettes, cucurbits with inedible peel, rye, wheat and hops, the applicants submitted information previously unavailable during the review conducted in accordance with Article 12 of Regulation (EC) No 396/2005. That information concerns analytical methods, residue trials, storage stability and hydrolysis studies. |
| --- | --- |

(5)

As regards citrus fruits, cherries, plums, tomatoes, aubergines, courgettes, cucurbits with inedible peel, rye, wheat and hops, the applicants submitted information previously unavailable during the review conducted in accordance with Article 12 of Regulation (EC) No 396/2005. That information concerns analytical methods, residue trials, storage stability and hydrolysis studies.

| (6) | The Authority concluded that, for all the products listed in recital 2, all requirements with respect to data were met and that the modifications to the MRLs requested by the applicants were acceptable with regard to consumer safety on the basis of a consumer exposure assessment for 27 specific European consumer groups. It took into account the most recent information on the toxicological properties of flonicamid. Neither the lifetime exposure to this substance via consumption of all food products that may contain it, nor the short-term exposure due to high consumption of the relevant products showed that there is a risk that the acceptable daily intake or the acute reference dose is exceeded. |
| --- | --- |

(6)

The Authority concluded that, for all the products listed in recital 2, all requirements with respect to data were met and that the modifications to the MRLs requested by the applicants were acceptable with regard to consumer safety on the basis of a consumer exposure assessment for 27 specific European consumer groups. It took into account the most recent information on the toxicological properties of flonicamid. Neither the lifetime exposure to this substance via consumption of all food products that may contain it, nor the short-term exposure due to high consumption of the relevant products showed that there is a risk that the acceptable daily intake or the acute reference dose is exceeded.

| (7) | Based on the reasoned opinions of the Authority and taking into account the factors relevant to the matter under consideration, the respective modifications to the MRLs fulfil the requirements of Article 14(2) of Regulation (EC) No 396/2005. |
| --- | --- |

(7)

Based on the reasoned opinions of the Authority and taking into account the factors relevant to the matter under consideration, the respective modifications to the MRLs fulfil the requirements of Article 14(2) of Regulation (EC) No 396/2005.

| (8) | Regulation (EC) No 396/2005 should therefore be amended accordingly. |
| --- | --- |

(8)

Regulation (EC) No 396/2005 should therefore be amended accordingly.

| (9) | The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed, |
| --- | --- |

(9)

The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed,

HAS ADOPTED THIS REGULATION:

Article 1

Annex II to Regulation (EC) No 396/2005 is amended in accordance with the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth 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, 20 January 2022.

For the Commission

The President

Ursula VON DER LEYEN

---

(1)  
  OJ L 70, 16.3.2005, p. 1.

1

(2)  EFSA scientific reports available online: http://www.efsa.europa.eu:

2

Reasoned opinion on the modification of the existing maximum residue levels for flonicamid in strawberries and other berries. EFSA Journal 2019;17(7):5745.

EFSA Journal

Reasoned opinion on the modification of the existing maximum residue levels for flonicamid in various crops. EFSA Journal 2018;16(9):5410.

EFSA Journal

Reasoned opinion on the modification of the existing maximum residue levels for flonicamid in various root crops. EFSA Journal 2018;16(9):5414.

. EFSA Journal

Reasoned Opinion on the evaluation of confirmatory data following the Article 12 MRL review for flonicamid. EFSA Journal 2020;18(5):6117.

EFSA Journal

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ANNEX

In Annex II to Regulation (EC) No 396/2005, the column for flonicamid is replaced by the following:

‘Pesticide residues and maximum residue levels (mg/kg)

| Code number | Groups and examples of individual products to which the MRLs apply (1) | Flonicamid (sum of flonicamid, TFNA and TFNG expressed as flonicamid) (R) |
| --- | --- | --- |
| (1) | (2) | (3) |
| 0100000 | FRUITS, FRESH or FROZEN; TREE NUTS | |
| 0110000 | Citrus fruits | 0,15 |
| 0110010 | Grapefruits | |
| 0110020 | Oranges | |
| 0110030 | Lemons | |
| 0110040 | Limes | |
| 0110050 | Mandarins | |
| 0110990 | Others (2) | |
| 0120000 | Tree nuts | 0,06  (*1) |
| 0120010 | Almonds | |
| 0120020 | Brazil nuts | |
| 0120030 | Cashew nuts | |
| 0120040 | Chestnuts | |
| 0120050 | Coconuts | |
| 0120060 | Hazelnuts/cobnuts | |
| 0120070 | Macadamias | |
| 0120080 | Pecans | |
| 0120090 | Pine nut kernels | |
| 0120100 | Pistachios | |
| 0120110 | Walnuts | |
| 0120990 | Others (2) | |
| 0130000 | Pome fruits | 0,3 |
| 0130010 | Apples | |
| 0130020 | Pears | |
| 0130030 | Quinces | |
| 0130040 | Medlars | |
| 0130050 | Loquats/Japanese medlars | |
| 0130990 | Others (2) | |
| 0140000 | Stone fruits | |
| 0140010 | Apricots | 0,3 |
| 0140020 | Cherries (sweet) | 0,4 |
| 0140030 | Peaches | 0,4 |
| 0140040 | Plums | 0,3 |
| 0140990 | Others (2) | 0,03  (*1) |
| 0150000 | Berries and small fruits | |
| 0151000 | (a) | grapes |

Code number

Groups and examples of individual products to which the MRLs apply (1)

Flonicamid (sum of flonicamid, TFNA and TFNG expressed as flonicamid) (R)

(1)

(2)

(3)

0100000

FRUITS, FRESH or FROZEN; TREE NUTS

0110000

Citrus fruits

0,15

0110010

Grapefruits

0110020

Oranges

0110030

Lemons

0110040

Limes

0110050

Mandarins

0110990

Others (2)

0120000

Tree nuts

0,06  (*1)

0120010

Almonds

0120020

Brazil nuts

0120030

Cashew nuts

0120040

Chestnuts

0120050

Coconuts

0120060

Hazelnuts/cobnuts

0120070

Macadamias

0120080

Pecans

0120090

Pine nut kernels

0120100

Pistachios

0120110

Walnuts

0120990

Others (2)

0130000

Pome fruits

0,3

0130010

Apples

0130020

Pears

0130030

Quinces

0130040

Medlars

0130050

Loquats/Japanese medlars

0130990

Others (2)

0140000

Stone fruits

0140010

Apricots

0,3

0140020

Cherries (sweet)

0,4

0140030

Peaches

0,4

0140040

Plums

0,3

0140990

Others (2)

0,03  (*1)

0150000

Berries and small fruits

0151000

(a)

grapes

0,03  (*1)

0151010

Table grapes

0151020

Wine grapes

0152000

| (b) | strawberries |
| --- | --- |

(b)

strawberries

0,7

0153000

| (c) | cane fruits |
| --- | --- |

(c)

cane fruits

0153010

Blackberries

1

0153020

Dewberries

0,03  (*1)

0153030

Raspberries (red and yellow)

1

0153990

Others (2)

0,03  (*1)

0154000

| (d) | other small fruits and berries |
| --- | --- |

(d)

other small fruits and berries

0154010

Blueberries

0,8

0154020

Cranberries

0,8

0154030

Currants (black, red and white)

0,8

0154040

Gooseberries (green, red and yellow)

0,8

0154050

Rose hips

0,7

0154060

Mulberries (black and white)

0,7

0154070

Azaroles/Mediterranean medlars

0,7

0154080

Elderberries

0,7

0154990

Others (2)

0,7

0160000

Miscellaneous fruitswith

0,03  (*1)

0161000

| (a) | edible peel |
| --- | --- |

(a)

edible peel

0161010

Dates

0161020

Figs

0161030

Table olives

0161040

Kumquats

0161050

Carambolas

0161060

Kaki/Japanese persimmons

0161070

Jambuls/jambolans

0161990

Others (2)

0162000

| (b) | inedible peel, small |
| --- | --- |

(b)

inedible peel, small

0162010

Kiwi fruits (green, red, yellow)

0162020

Litchis/lychees

0162030

Passionfruits/maracujas

0162040

Prickly pears/cactus fruits

0162050

Star apples/cainitos

0162060

American persimmons/Virginia kaki

0162990

Others (2)

0163000

| (c) | inedible peel, large |
| --- | --- |

(c)

inedible peel, large

0163010

Avocados

0163020

Bananas

0163030

Mangoes

0163040

Papayas

0163050

Granate apples/pomegranates

0163060

Cherimoyas

0163070

Guavas

0163080

Pineapples

0163090

Breadfruits

0163100

Durians

0163110

Soursops/guanabanas

0163990

Others (2)

0200000

VEGETABLES, FRESH or FROZEN

0210000

Root and tuber vegetables

0211000

| (a) | potatoes |
| --- | --- |

(a)

potatoes

0,09

0212000

| (b) | tropical root and tuber vegetables |
| --- | --- |

(b)

tropical root and tuber vegetables

0,03  (*1)

0212010

Cassava roots/manioc

0212020

Sweet potatoes

0212030

Yams

0212040

Arrowroots

0212990

Others (2)

0213000

| (c) | other root and tuber vegetables except sugar beets |
| --- | --- |

(c)

other root and tuber vegetables except sugar beets

0213010

Beetroots

0,3

0213020

Carrots

0,3

0213030

Celeriacs/turnip rooted celeries

0,3

0213040

Horseradishes

0,3

0213050

Jerusalem artichokes

0,3

0213060

Parsnips

0,3

0213070

Parsley roots/Hamburg roots parsley

0,3

0213080

Radishes

0,6

0213090

Salsifies

0,3

0213100

Swedes/rutabagas

0,3

0213110

Turnips

0,3

0213990

Others (2)

0,3

0220000

Bulb vegetables

0,03  (*1)

0220010

Garlic

0220020

Onions

0220030

Shallots

0220040

Spring onions/green onions and Welsh onions

0220990

Others (2)

0230000

Fruiting vegetables

0231000

| (a) | Solanaceae and Malvaceae |
| --- | --- |

(a)

Solanaceae and Malvaceae

0231010

Tomatoes

0,5

0231020

Sweet peppers/bell peppers

0,3

0231030

Aubergines/eggplants

0,5

0231040

Okra/lady's fingers

0,03  (*1)

0231990

Others (2)

0,03  (*1)

0232000

| (b) | cucurbits with edible peel |
| --- | --- |

(b)

cucurbits with edible peel

0,5

0232010

Cucumbers

0232020

Gherkins

0232030

Courgettes

0232990

Others (2)

0233000

| (c) | cucurbits with inedible peel |
| --- | --- |

(c)

cucurbits with inedible peel

0,4

0233010

Melons

0233020

Pumpkins

0233030

Watermelons

0233990

Others (2)

0234000

| (d) | sweet corn |
| --- | --- |

(d)

sweet corn

0,03  (*1)

0239000

| (e) | other fruiting vegetables |
| --- | --- |

(e)

other fruiting vegetables

0,03  (*1)

0240000

Brassica vegetables(excluding brassica roots and brassica baby leaf crops)

0241000

| (a) | flowering brassica |
| --- | --- |

(a)

flowering brassica

0,03  (*1)

0241010

Broccoli

0241020

Cauliflowers

0241990

Others (2)

0242000

| (b) | head brassica |
| --- | --- |

(b)

head brassica

0242010

Brussels sprouts

0,6

0242020

Head cabbages

0,5

0242990

Others (2)

0,03  (*1)

0243000

| (c) | leafy brassica |
| --- | --- |

(c)

leafy brassica

0,03  (*1)

0243010

Chinese cabbages/pe-tsai

0243020

Kales

0243990

Others (2)

0244000

| (d) | kohlrabies |
| --- | --- |

(d)

kohlrabies

0,03  (*1)

0250000

Leaf vegetables, herbs and edible flowers

0251000

| (a) | lettuces and salad plants |
| --- | --- |

(a)

lettuces and salad plants

0,07

0251010

Lamb's lettuces/corn salads

0251020

Lettuces

0251030

Escaroles/broad-leaved endives

0251040

Cresses and other sprouts and shoots

0251050

Land cresses

0251060

Roman rocket/rucola

0251070

Red mustards

0251080

Baby leaf crops (including brassica species)

0251990

Others (2)

0252000

| (b) | spinaches and similar leaves |
| --- | --- |

(b)

spinaches and similar leaves

0,03  (*1)

0252010

Spinaches

0252020

Purslanes

0252030

Chards/beet leaves

0252990

Others (2)

0253000

| (c) | grape leaves and similar species |
| --- | --- |

(c)

grape leaves and similar species

0,03  (*1)

0254000

| (d) | watercresses |
| --- | --- |

(d)

watercresses

0,03  (*1)

0255000

| (e) | witloofs/Belgian endives |
| --- | --- |

(e)

witloofs/Belgian endives

0,03  (*1)

0256000

| (f) | herbs and edible flowers |
| --- | --- |

(f)

herbs and edible flowers

6

0256010

Chervil

0256020

Chives

0256030

Celery leaves

0256040

Parsley

0256050

Sage

0256060

Rosemary

0256070

Thyme

0256080

Basil and edible flowers

0256090

Laurel/bay leaves

0256100

Tarragon

0256990

Others (2)

0260000

Legume vegetables

0260010

Beans (with pods)

1.5

0260020

Beans (without pods)

0,03  (*1)

0260030

Peas (with pods)

1.5

0260040

Peas (without pods)

0,7

0260050

Lentils

0,03  (*1)

0260990

Others (2)

0,03  (*1)

0270000

Stem vegetables

0,03  (*1)

0270010

Asparagus

0270020

Cardoons

0270030

Celeries

0270040

Florence fennels

0270050

Globe artichokes

0270060

Leeks

0270070

Rhubarbs

0270080

Bamboo shoots

0270090

Palm hearts

0270990

Others (2)

0280000

Fungi, mosses and lichens

0,03  (*1)

0280010

Cultivated fungi

0280020

Wild fungi

0280990

Mosses and lichens

0290000

Algae and prokaryotes organisms

0,03  (*1)

0300000

PULSES

0,8

0300010

Beans

0300020

Lentils

0300030

Peas

0300040

Lupins/lupini beans

0300990

Others (2)

0400000

OILSEEDS AND OIL FRUITS

0401000

Oilseeds

0401010

Linseeds

0,06  (*1)

0401020

Peanuts/groundnuts

0,06  (*1)

0401030

Poppy seeds

0,06  (*1)

0401040

Sesame seeds

0,06  (*1)

0401050

Sunflower seeds

0,06  (*1)

0401060

Rapeseeds/canola seeds

0,06  (*1)

0401070

Soyabeans

0,06  (*1)

0401080

Mustard seeds

0,06  (*1)

0401090

Cotton seeds

0,2

0401100

Pumpkin seeds

0,06  (*1)

0401110

Safflower seeds

0,06  (*1)

0401120

Borage seeds

0,06  (*1)

0401130

Gold of pleasure seeds

0,06  (*1)

0401140

Hemp seeds

0,06  (*1)

0401150

Castor beans

0,06  (*1)

0401990

Others (2)

0,06  (*1)

0402000

Oil fruits

0,06  (*1)

0402010

Olives for oil production

0402020

Oil palms kernels

0402030

Oil palms fruits

0402040

Kapok

0402990

Others (2)

0500000

CEREALS

0500010

Barley

0,4

0500020

Buckwheat and other pseudocereals

0,03  (*1)

0500030

Maize/corn

0,03  (*1)

0500040

Common millet/proso millet

0,03  (*1)

0500050

Oat

0,4

0500060

Rice

0,03  (*1)

0500070

Rye

2

0500080

Sorghum

0,03  (*1)

0500090

Wheat

2

0500990

Others (2)

0,03  (*1)

0600000

TEAS, COFFEE, HERBAL INFUSIONS, COCOA AND CAROBS

0,1  (*1)

0610000

Teas

0620000

Coffee beans

0630000

Herbal infusions from

0631000

| (a) | flowers |
| --- | --- |

(a)

flowers

0631010

Chamomile

0631020

Hibiscus/roselle

0631030

Rose

0631040

Jasmine

0631050

Lime/linden

0631990

Others (2)

0632000

| (b) | leaves and herbs |
| --- | --- |

(b)

leaves and herbs

0632010

Strawberry

0632020

Rooibos

0632030

Mate/maté

0632990

Others (2)

0633000

| (c) | roots |
| --- | --- |

(c)

roots

0633010

Valerian

0633020

Ginseng

0633990

Others (2)

0639000

| (d) | any other parts of the plant |
| --- | --- |

(d)

any other parts of the plant

0640000

Cocoa beans

0650000

Carobs/Saint John's breads

0700000

HOPS

3

0800000

SPICES

0810000

Seed spices

0,1  (*1)

0810010

Anise/aniseed

0810020

Black caraway/black cumin

0810030

Celery

0810040

Coriander

0810050

Cumin

0810060

Dill

0810070

Fennel

0810080

Fenugreek

0810090

Nutmeg

0810990

Others (2)

0820000

Fruit spices

0,1  (*1)

0820010

Allspice/pimento

0820020

Sichuan pepper

0820030

Caraway

0820040

Cardamom

0820050

Juniper berry

0820060

Peppercorn (black, green and white)

0820070

Vanilla

0820080

Tamarind

0820990

Others (2)

0830000

Bark spices

0,1  (*1)

0830010

Cinnamon

0830990

Others (2)

0840000

Root and rhizome spices

0840010

Liquorice

0,1  (*1)

0840020

Ginger (10)

0840030

Turmeric/curcuma

0,1  (*1)

0840040

Horseradish (11)

0840990

Others (2)

0,1  (*1)

0850000

Bud spices

0,1  (*1)

0850010

Cloves

0850020

Capers

0850990

Others (2)

0860000

Flower pistil spices

0,1  (*1)

0860010

Saffron

0860990

Others (2)

0870000

Aril spices

0,1  (*1)

0870010

Mace

0870990

Others (2)

0900000

SUGAR PLANTS

0,03  (*1)

0900010

Sugar beet roots

0900020

Sugar canes

0900030

Chicory roots

0900990

Others (2)

1000000

PRODUCTS OF ANIMAL ORIGIN -TERRESTRIAL ANIMALS

1010000

Commodities from

1011000

| (a) | swine |
| --- | --- |

(a)

swine

1011010

Muscle

0,15

1011020

Fat

0,05

1011030

Liver

0,2

1011040

Kidney

0,2

1011050

Edible offals (other than liver and kidney)

0,2

1011990

Others (2)

0,03

1012000

| (b) | bovine |
| --- | --- |

(b)

bovine

1012010

Muscle

0,15

1012020

Fat

0,05

1012030

Liver

0,2

1012040

Kidney

0,2

1012050

Edible offals (other than liver and kidney)

0,2

1012990

Others (2)

0,04

1013000

| (c) | sheep |
| --- | --- |

(c)

sheep

1013010

Muscle

0,15

1013020

Fat

0,05

1013030

Liver

0,2

1013040

Kidney

0,2

1013050

Edible offals (other than liver and kidney)

0,2

1013990

Others (2)

0,04

1014000

| (d) | goat |
| --- | --- |

(d)

goat

1014010

Muscle

0,15

1014020

Fat

0,05

1014030

Liver

0,2

1014040

Kidney

0,2

1014050

Edible offals (other than liver and kidney)

0,2

1014990

Others (2)

0,04

1015000

| (e) | equine |
| --- | --- |

(e)

equine

1015010

Muscle

0,15

1015020

Fat

0,05

1015030

Liver

0,2

1015040

Kidney

0,2

1015050

Edible offals (other than liver and kidney)

0,2

1015990

Others (2)

0,04

1016000

| (f) | poultry |
| --- | --- |

(f)

poultry

1016010

Muscle

0,1

1016020

Fat

0,05

1016030

Liver

0,1

1016040

Kidney

0,1

1016050

Edible offals (other than liver and kidney)

0,1

1016990

Others (2)

0,03

1017000

| (g) | other farmed terrestrial animals |
| --- | --- |

(g)

other farmed terrestrial animals

1017010

Muscle

0,15

1017020

Fat

0,05

1017030

Liver

0,2

1017040

Kidney

0,2

1017050

Edible offals (other than liver and kidney)

0,2

1017990

Others (2)

0,04

1020000

Milk

0,15

1020010

Cattle

1020020

Sheep

1020030

Goat

1020040

Horse

1020990

Others (2)

1030000

Birds eggs

0,15

1030010

Chicken

1030020

Duck

1030030

Geese

1030040

Quail

1030990

Others (2)

1040000

Honey and other apiculture products (7)

0,05  (*1)

1050000

Amphibians and Reptiles

0,02  (*1)

1060000

Terrestrial invertebrate animals

0,02  (*1)

1070000

Wild terrestrial vertebrate animals

0,02  (*1)

1100000

PRODUCTS OF ANIMAL ORIGIN - FISH, FISHPRODUCTS AND ANY OTHER MARINE AND FRESHWATER FOOD PRODUCTS (8)

1200000

PRODUCTS OR PART OF PRODUCTS EXCLUSIVELY USED FOR ANIMAL FEED PRODUCTION (8)

1300000

PROCESSED FOOD PRODUCTS (9)

Flonicamid (sum of flonicamid, TFNA and TFNG expressed as flonicamid) (R)

(R) = The residue definition differs for the following combinations pesticide-code number:

Flonicamid — code 1000000 , except code 1040000 : Sum of flonicamid and TFNA-AM, expressed as flonicamid’

---

(*1)  Limit of analytical determination

*1

(1)  For the complete list of products of plant and animal origin to which MRLs apply, reference should be made to Annex I.

1

---

DECISIONS

| 21.1.2022 | EN | Official Journal of the European Union | L 14/19 |
| --- | --- | --- | --- |

21.1.2022

EN

Official Journal of the European Union

L 14/19

---

COUNCIL DECISION (EU) 2022/86

of 17 January 2022

on the position to be adopted on behalf of the European Union within the EEA Joint Committee concerning the amendment of Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement

(Text with EEA relevance)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 53(1) and Articles 62 and 114, in conjunction with Article 218(9) thereof,

Having regard to Council Regulation (EC) No 2894/94 of 28 November 1994 concerning arrangements for implementing the Agreement on the European Economic Area (1), and in particular Article 1(3) thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | The Agreement on the European Economic Area (2) (the ‘EEA Agreement’) entered into force on 1 January 1994. |
| --- | --- |

(1)

The Agreement on the European Economic Area (2) (the ‘EEA Agreement’) entered into force on 1 January 1994.

| (2) | Pursuant to Article 98 of the EEA Agreement, the EEA Joint Committee established by the EEA Agreement (the ‘EEA Joint Committee’) may decide to amend, inter alia, Annex II to the EEA Agreement, which contains provisions on technical regulations, standards, testing and certification. |
| --- | --- |

(2)

Pursuant to Article 98 of the EEA Agreement, the EEA Joint Committee established by the EEA Agreement (the ‘EEA Joint Committee’) may decide to amend, inter alia, Annex II to the EEA Agreement, which contains provisions on technical regulations, standards, testing and certification.

| (3) | Directive 2014/40/EU of the European Parliament and of the Council (3) is to be incorporated into the EEA Agreement. |
| --- | --- |

(3)

Directive 2014/40/EU of the European Parliament and of the Council (3) is to be incorporated into the EEA Agreement.

| (4) | Commission Delegated Directive 2014/109/EU (4) is to be incorporated into the EEA Agreement. |
| --- | --- |

(4)

Commission Delegated Directive 2014/109/EU (4) is to be incorporated into the EEA Agreement.

| (5) | Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement should therefore be amended accordingly. |
| --- | --- |

(5)

Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement should therefore be amended accordingly.

| (6) | The position of the Union within the EEA Joint Committee should therefore be based on the attached draft Decision of the EEA Joint Committee, |
| --- | --- |

(6)

The position of the Union within the EEA Joint Committee should therefore be based on the attached draft Decision of the EEA Joint Committee,

HAS ADOPTED THIS DECISION:

Article 1

The position to be adopted on the Union’s behalf within the EEA Joint Committee concerning the amendment of Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement shall be based on the draft Decision of the EEA Joint Committee attached to this Decision (5).

Article 2

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

Done at Brussels, 17 January 2022.

For the Council

The President

J. DENORMANDIE

---

(1)  
  OJ L 305, 30.11.1994, p. 6.

1

(2)  
  OJ L 1, 3.1.1994, p. 3.

2

(3)  Directive 2014/40/EU of the European Parliament and of the Council of 3 April 2014 on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco and related products and repealing Directive 2001/37/EC (OJ L 127, 29.4.2014, p. 1).

3

(4)  Commission Delegated Directive 2014/109/EU of 10 October 2014 amending Annex II to Directive 2014/40/EU of the European Parliament and of the Council by establishing the library of picture warnings to be used on tobacco products (OJ L 360, 17.12.2014, p. 22).

4

(5)  https://data.consilium.europa.eu/doc/document/ST-14303-2021-INIT/en/pdf

5

---

| 21.1.2022 | EN | Official Journal of the European Union | L 14/21 |
| --- | --- | --- | --- |

21.1.2022

EN

Official Journal of the European Union

L 14/21

---

COUNCIL DECISION (EU) 2022/87

of 17 January 2022

appointing four members, proposed by the Italian Republic, of the Committee of the Regions

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 305 thereof,

Having regard to Council Decision (EU) 2019/852 of 21 May 2019 determining the composition of the Committee of the Regions (1),

Having regard to the proposal of the Italian Government,

Whereas:

| (1) | Pursuant to Article 300(3) of the Treaty, the Committee of the Regions is to consist of representatives of regional and local bodies who either hold a regional or local authority electoral mandate or are politically accountable to an elected assembly. |
| --- | --- |

(1)

Pursuant to Article 300(3) of the Treaty, the Committee of the Regions is to consist of representatives of regional and local bodies who either hold a regional or local authority electoral mandate or are politically accountable to an elected assembly.

| (2) | On 10 December 2019, the Council adopted Decision (EU) 2019/2157 (2), appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2020 to 25 January 2025. |
| --- | --- |

(2)

On 10 December 2019, the Council adopted Decision (EU) 2019/2157 (2), appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2020 to 25 January 2025.

| (3) | Four members’ seats on the Committee of the Regions have become vacant following the resignation of Mr Matteo Luigi BIANCHI and the end of the national mandates on the basis of which Ms Arianna Maria CENSI, Mr Virginio MEROLA and Ms Virginia RAGGI were proposed for appointment. |
| --- | --- |

(3)

Four members’ seats on the Committee of the Regions have become vacant following the resignation of Mr Matteo Luigi BIANCHI and the end of the national mandates on the basis of which Ms Arianna Maria CENSI, Mr Virginio MEROLA and Ms Virginia RAGGI were proposed for appointment.

| (4) | The Italian Government has proposed the following representatives of local bodies who hold a new local authority electoral mandate as members of the Committee of the Regions for the remainder of the current term of office, which runs until 25 January 2025: Matteo Luigi BIANCHI, Consigliere del Comune di Varese (Member of the Local Assembly of Varese), Ms Arianna Maria CENSI, Assessore del Comune di Milano (Member of the Local Executive of Milan) and Ms Virginia RAGGI, Consigliere del Comune di Roma (Member of the Local Assembly of Rome). |
| --- | --- |

(4)

The Italian Government has proposed the following representatives of local bodies who hold a new local authority electoral mandate as members of the Committee of the Regions for the remainder of the current term of office, which runs until 25 January 2025: Matteo Luigi BIANCHI, Consigliere del Comune di Varese (Member of the Local Assembly of Varese), Ms Arianna Maria CENSI, Assessore del Comune di Milano (Member of the Local Executive of Milan) and Ms Virginia RAGGI, Consigliere del Comune di Roma (Member of the Local Assembly of Rome).

| (5) | The Italian Government has proposed Mr Dario NARDELLA, representative of a local body who holds a local authority electoral mandate until 25 May 2024, Sindaco del Comune di Firenze (Mayor of Florence) as a member of the Committee of the Regions until that date. |
| --- | --- |

(5)

The Italian Government has proposed Mr Dario NARDELLA, representative of a local body who holds a local authority electoral mandate until 25 May 2024, Sindaco del Comune di Firenze (Mayor of Florence) as a member of the Committee of the Regions until that date.

HAS ADOPTED THIS DECISION:

Article 1

The following representatives of local bodies who hold an electoral mandate are hereby appointed as members of the Committee of the Regions:

| — | Mr Matteo Luigi BIANCHI, Consigliere del Comune di Varese (Member of the Local Assembly of Varese), for the remainder of the current term of office, which runs until 25 January 2025, |
| --- | --- |

—

Mr Matteo Luigi BIANCHI, Consigliere del Comune di Varese (Member of the Local Assembly of Varese), for the remainder of the current term of office, which runs until 25 January 2025,

| — | Ms Arianna Maria CENSI, Assessore del Comune di Milano (Member of the Local Executive of Milan), for the remainder of the current term of office, which runs until 25 January 2025, |
| --- | --- |

—

Ms Arianna Maria CENSI, Assessore del Comune di Milano (Member of the Local Executive of Milan), for the remainder of the current term of office, which runs until 25 January 2025,

| — | Mr Dario NARDELLA, Sindaco del Comune di Firenze (Mayor of Florence) until 25 May 2024, |
| --- | --- |

—

Mr Dario NARDELLA, Sindaco del Comune di Firenze (Mayor of Florence) until 25 May 2024,

| — | Ms Virginia RAGGI, Consigliere del Comune di Roma (Member of the Local Assembly of Rome), for the remainder of the current term of office, which runs until 25 January 2025, |
| --- | --- |

—

Ms Virginia RAGGI, Consigliere del Comune di Roma (Member of the Local Assembly of Rome), for the remainder of the current term of office, which runs until 25 January 2025,

Article 2

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

Done at Brussels, 17 January 2022.

For the Council

The President

J. DENORMANDIE

---

(1)  
  OJ L 139, 27.5.2019, p. 13.

1

(2)  Council Decision (EU) 2019/2157 of 10 December 2019 appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2020 to 25 January 2025 (OJ L 327, 17.12.2019, p. 78).

2

---

| 21.1.2022 | EN | Official Journal of the European Union | L 14/23 |
| --- | --- | --- | --- |

21.1.2022

EN

Official Journal of the European Union

L 14/23

---

COUNCIL IMPLEMENTING DECISION (EU) 2022/88

of 18 January 2022

amending Implementing Decision 2013/53/EU as regards authorisation to the Kingdom of Belgium to apply for a further period the special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

THE COUNCIL OF THE EUROPEAN UNION,

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

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

Having regard to the proposal from the European Commission,

Whereas:

| (1) | By Council Implementing Decision 2013/53/EU (2) the Kingdom of Belgium was authorised to introduce a special measure derogating from Article 285 of Directive 2006/112/EC to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than EUR 25 000 until 31 December 2015 (‘the special measure’). That authorisation was extended initially by Council Implementing Decision (EU) 2015/2348 (3) until 31 December 2018 and subsequently by Council Implementing Decision (EU) 2018/2077 (4) until 31 December 2021. |
| --- | --- |

(1)

By Council Implementing Decision 2013/53/EU (2) the Kingdom of Belgium was authorised to introduce a special measure derogating from Article 285 of Directive 2006/112/EC to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than EUR 25 000 until 31 December 2015 (‘the special measure’). That authorisation was extended initially by Council Implementing Decision (EU) 2015/2348 (3) until 31 December 2018 and subsequently by Council Implementing Decision (EU) 2018/2077 (4) until 31 December 2021.

| (2) | By letter of 5 May 2021, Belgium submitted a request to the Commission for an authorisation to continue to apply the special measure until 31 December 2024, the date by which Member States are to transpose Council Directive (EU) 2020/285 (5) which lays down simpler VAT rules for small enterprises. That Directive also allows Member States to exempt taxable persons whose Member State annual turnover does not exceed a threshold of EUR 85 000. |
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(2)

By letter of 5 May 2021, Belgium submitted a request to the Commission for an authorisation to continue to apply the special measure until 31 December 2024, the date by which Member States are to transpose Council Directive (EU) 2020/285 (5) which lays down simpler VAT rules for small enterprises. That Directive also allows Member States to exempt taxable persons whose Member State annual turnover does not exceed a threshold of EUR 85 000.

| (3) | Pursuant to Article 395(2), second subparagraph, of Directive 2006/112/EC, the Commission transmitted the request made by Belgium to the other Member States, by letter dated 29 June 2021. By letter dated 30 June 2021, the Commission notified Belgium that it had all the information necessary for the appraisal of the request. |
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(3)

Pursuant to Article 395(2), second subparagraph, of Directive 2006/112/EC, the Commission transmitted the request made by Belgium to the other Member States, by letter dated 29 June 2021. By letter dated 30 June 2021, the Commission notified Belgium that it had all the information necessary for the appraisal of the request.

| (4) | The special measure is in line with Directive (EU) 2020/285, which seeks to reduce VAT compliance costs for small enterprises, distortions of competition at both national and Union level, and the negative impact of transition from exemption to taxation (the threshold effect). It also seeks to facilitate compliance by small enterprises as well as monitoring by tax authorities. The threshold of EUR 25 000 is consistent with the new threshold for exemption as laid down by Directive (EU) 2020/285. |
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(4)

The special measure is in line with Directive (EU) 2020/285, which seeks to reduce VAT compliance costs for small enterprises, distortions of competition at both national and Union level, and the negative impact of transition from exemption to taxation (the threshold effect). It also seeks to facilitate compliance by small enterprises as well as monitoring by tax authorities. The threshold of EUR 25 000 is consistent with the new threshold for exemption as laid down by Directive (EU) 2020/285.

| (5) | The special measure will remain optional for taxable persons. Taxable persons may still opt for the normal VAT arrangements pursuant to Article 290 of Directive 2006/112/EC. |
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(5)

The special measure will remain optional for taxable persons. Taxable persons may still opt for the normal VAT arrangements pursuant to Article 290 of Directive 2006/112/EC.

| (6) | According to information provided by Belgium, the special measure will have only a negligible effect on the overall amount of the tax revenue Belgium collects at the stage of final consumption. |
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(6)

According to information provided by Belgium, the special measure will have only a negligible effect on the overall amount of the tax revenue Belgium collects at the stage of final consumption.

| (7) | Following the entry into force of Council Regulation (EU, Euratom) 2021/769 (6), there will be no compensation calculation carried out by Belgium with regard to the VAT own resource statement for the financial year 2021 onwards. |
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(7)

Following the entry into force of Council Regulation (EU, Euratom) 2021/769 (6), there will be no compensation calculation carried out by Belgium with regard to the VAT own resource statement for the financial year 2021 onwards.

| (8) | Given the positive impact of the special measure in simplifying VAT-related obligations by reducing the administrative burden and compliance costs for both small enterprises and tax authorities, and the lack of any major impact on the total VAT revenue generated, Belgium should be authorised to apply the special measure for a further period. |
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(8)

Given the positive impact of the special measure in simplifying VAT-related obligations by reducing the administrative burden and compliance costs for both small enterprises and tax authorities, and the lack of any major impact on the total VAT revenue generated, Belgium should be authorised to apply the special measure for a further period.

| (9) | The authorisation to apply the special measure should be limited in time. The time limit should be sufficient to allow for evaluating the effectiveness and appropriateness of the threshold. Moreover, pursuant to Article 3(1) of Directive (EU) 2020/285, Member States are to adopt and publish, by 31 December 2024, the laws, regulations and administrative provisions necessary to comply with Article 1 of that Directive, and are to apply those provisions from 1 January 2025. It is therefore appropriate to authorise Belgium to apply the special measure until 31 December 2024. |
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(9)

The authorisation to apply the special measure should be limited in time. The time limit should be sufficient to allow for evaluating the effectiveness and appropriateness of the threshold. Moreover, pursuant to Article 3(1) of Directive (EU) 2020/285, Member States are to adopt and publish, by 31 December 2024, the laws, regulations and administrative provisions necessary to comply with Article 1 of that Directive, and are to apply those provisions from 1 January 2025. It is therefore appropriate to authorise Belgium to apply the special measure until 31 December 2024.

| (10) | In order to avoid disruptive effects, Belgium should be allowed to apply the special measure without interruption. The authorisation requested should therefore be granted with effect from 1 January 2022, in order to follow seamlessly on from the prior arrangements under Implementing Decision 2013/53/EU. |
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(10)

In order to avoid disruptive effects, Belgium should be allowed to apply the special measure without interruption. The authorisation requested should therefore be granted with effect from 1 January 2022, in order to follow seamlessly on from the prior arrangements under Implementing Decision 2013/53/EU.

| (11) | Implementing Decision 2013/53/EU should therefore be amended accordingly, |
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(11)

Implementing Decision 2013/53/EU should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Article 2 of Implementing Decision 2013/53/EU is replaced by the following:

‘Article 2

This Decision shall apply from 1 January 2013 until 31 December 2024.’.

Article 2

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

Article 3

This Decision is addressed to the Kingdom of Belgium.

Done at Brussels, 18 January 2022.

For the Council

The President

B. LE MAIRE

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

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(2)  Council Implementing Decision 2013/53/EU of 22 January 2013 authorising the Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 22, 25.1.2013, p. 13).

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(3)  Council Implementing Decision (EU) 2015/2348 of 10 December 2015 amending Implementing Decision 2013/53/EU authorising the Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 330, 16.12.2015, p. 51).

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(4)  Council Implementing Decision (EU) 2018/2077 of 20 December 2018 amending Implementing Decision 2013/53/EU authorising the Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 331, 28.12.2018, p. 222).

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(5)  Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (OJ L 62, 2.3.2020, p. 13).

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(6)  Council Regulation (EU, Euratom) 2021/769 of 30 April 2021 amending Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 165, 11.5.2021, p. 9).

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