# Official Journal C 176/2006

| | ISSN 1725-2423 |
| --- | --- |
| Official Journal
  of the European Union | C 176 |
| | |
| English edition | Information and Notices | Volume 4928 July 2006 |

ISSN 1725-2423

Official Journal

of the European Union

C 176

English edition

Information and Notices

Volume 4928 July 2006

---

| Notice No | Contents | page |
| --- | --- | --- |
| | I   Information |
| | Council |
| 2006/C 176/1 | Resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council, of 27 June 2006 on a code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD) | 1 |
| 2006/C 176/2 | Code of conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises | 8 |
| | Commission |
| 2006/C 176/3 | Euro exchange rates | 13 |
| 2006/C 176/4 | Non-opposition to a notified concentration (Case COMP/M.4253 — Bridgepoint/Limoni) (
  1
  ) | 14 |
| 2006/C 176/5 | Non-opposition to a notified concentration (Case COMP/M.4071 — Apollo/Akzo Nobel IAR) (
  1
  ) | 14 |
| 2006/C 176/6 | Non-opposition to a notified concentration (Case COMP/M.4240 — Teck Cominco/INCO) (
  1
  ) | 15 |
| 2006/C 176/7 | Information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises, as amended by Commission Regulation (EC) No 364/2004 of 25 February 2004 as regards the extension of its scope to include aid for research and development (
  1
  ) | 16 |
| 2006/C 176/8 | Prior notification of a concentration (Case COMP/M.4129 — Thule/Chaas/Advanced Accessory Systems/Valley) (
  1
  ) | 18 |
| 2006/C 176/9 | Summary of Community decisions on marketing authorizations in respect of medicinal products from 1 June 2006 to 30 June 2006(Published pursuant to Article 13 or Article 38 of Regulation (EC) No 726/2004 of the European Parliament and of the Council) | 19 |
| 2006/C 176/0 | Summary of Community decisions on marketing authorizations in respect of medicinal products from 1 June 2006 to 30 June 2006(Decisions taken pursuant to Article 34 of Directive 2001/83/EC or Article 38 of Directive 2001/82/EC) | 24 |
| 2006/C 176/1 | COM documents other than legislative proposals adopted by the Commission | 28 |

Notice No

Contents

page

I   Information

Council

2006/C 176/1

Resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council, of 27 June 2006 on a code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD)

1

2006/C 176/2

Code of conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

8

Commission

2006/C 176/3

Euro exchange rates

13

2006/C 176/4

Non-opposition to a notified concentration (Case COMP/M.4253 — Bridgepoint/Limoni) (
  1
  )

1

14

2006/C 176/5

Non-opposition to a notified concentration (Case COMP/M.4071 — Apollo/Akzo Nobel IAR) (
  1
  )

1

14

2006/C 176/6

Non-opposition to a notified concentration (Case COMP/M.4240 — Teck Cominco/INCO) (
  1
  )

1

15

2006/C 176/7

Information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises, as amended by Commission Regulation (EC) No 364/2004 of 25 February 2004 as regards the extension of its scope to include aid for research and development (
  1
  )

1

16

2006/C 176/8

Prior notification of a concentration (Case COMP/M.4129 — Thule/Chaas/Advanced Accessory Systems/Valley) (
  1
  )

1

18

2006/C 176/9

Summary of Community decisions on marketing authorizations in respect of medicinal products from 1 June 2006 to 30 June 2006(Published pursuant to Article 13 or Article 38 of Regulation (EC) No 726/2004 of the European Parliament and of the Council)

(Published pursuant to Article 13 or Article 38 of Regulation (EC) No 726/2004 of the European Parliament and of the Council)

19

2006/C 176/0

Summary of Community decisions on marketing authorizations in respect of medicinal products from 1 June 2006 to 30 June 2006(Decisions taken pursuant to Article 34 of Directive 2001/83/EC or Article 38 of Directive 2001/82/EC)

(Decisions taken pursuant to Article 34 of Directive 2001/83/EC or Article 38 of Directive 2001/82/EC)

24

2006/C 176/1

COM documents other than legislative proposals adopted by the Commission

28

| | II   Preparatory Acts |
| --- | --- |
| | Commission |
| 2006/C 176/2 | Legislative proposals adopted by the Commission | 29 |

II   Preparatory Acts

Commission

2006/C 176/2

Legislative proposals adopted by the Commission

29

| | III   Notices |
| --- | --- |
| | Commission |
| 2006/C 176/3 | Call for proposals for Pilot Projects on civil protection cross border co-operation in the fight against natural disasters | 31 |
| 2006/C 176/4 | Call for proposals — eParticipation 2006/1 | 32 |

III   Notices

Commission

2006/C 176/3

Call for proposals for Pilot Projects on civil protection cross border co-operation in the fight against natural disasters

31

2006/C 176/4

Call for proposals — eParticipation 2006/1

32

| | Corrigenda |
| --- | --- |
| 2006/C 176/5 | Corrigenda to information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 68/2001 of 12 January 2001, as amended by Commission Regulation (EC) No 363/2004 of 25 February 2004, on the application of Articles 87 and 88 of the EC Treaty to training aid (OJ C 32, 8.2.2006)
   (
  1
  ) | 34 |

Corrigenda

2006/C 176/5

Corrigenda to information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 68/2001 of 12 January 2001, as amended by Commission Regulation (EC) No 363/2004 of 25 February 2004, on the application of Articles 87 and 88 of the EC Treaty to training aid (OJ C 32, 8.2.2006)
   (
  1
  )

(OJ C 32, 8.2.2006)

1

34

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

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(1)   Text with EEA relevance

1

| EN | |
| --- | --- |

EN

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I Information

Council

| 28.7.2006 | EN | Official Journal of the European Union | C 176/1 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/1

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Resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council, of 27 June 2006 on a code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD)

(2006/C 176/01)

THE COUNCIL OF THE EUROPEAN UNION AND THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL,

Having regard to the Commission's study entitled ‘Company Taxation in the Internal Market’ (1),

Having regard to the proposal made by the Commission, in its Communication of 23 October 2001 entitled ‘Towards an internal market without obstacles — A strategy for providing companies with a consolidated corporate tax base for their EU-wide activities (2)’, for the establishment of an EU Joint Transfer Pricing Forum,

Having regard to the Council conclusions of 11 March 2002 welcoming this move and the establishment of the Joint Transfer Pricing Forum in June 2002,

Considering that the internal market comprises an area without frontiers in which the free movement of goods, persons, services and capital is guaranteed,

Considering that in an internal market having the characteristics of a domestic market, transactions between associated enterprises from different Member States should not be subject to conditions less favourable than those applicable to the same transactions carried out between associated enterprises from the same Member State,

Considering that in the interest of the proper functioning of the internal market, it is of major importance to reduce the compliance costs as regards transfer pricing documentation for associated enterprises,

Considering that the Code of Conduct contained in this Resolution provides Member States and taxpayers with a valuable instrument for the implementation of standardised and partially centralised transfer pricing documentation in the European Union, with the aim of simplifying transfer pricing requirements for cross-border activities,

Considering that acceptance by Member States of standardised and partially centralised transfer pricing documentation to support transfer pricing on an arm's length basis could help businesses to benefit more from the internal market,

Considering that transfer pricing documentation in the European Union needs to be viewed in the framework of the OECD Transfer Pricing Guidelines,

Considering that standardised and partially centralised documentation should be implemented flexibly and should recognise the particular circumstances of the business concerned,

Considering that a Member State may decide not to have transfer pricing documentation rules at all or to require less transfer pricing documentation than that referred to in the Code of Conduct contained in this Resolution,

Acknowledging that a common approach in the European Union with respect to documentation requirements is beneficial both for taxpayers, in particular in terms of reducing compliance costs and exposure to documentation-related penalties, and for tax administrations owing to enhanced transparency and consistency,

Welcoming the Commission Communication of 7 November 2005 (3) on the work of the EU Joint Transfer Pricing Forum in the field of business taxation and on a Code of Conduct on transfer pricing documentation for associated enterprises in the European Union,

Emphasising that the Code of Conduct is a political commitment and does not affect the Member States' rights and obligations or the respective spheres of competence of the Member States and the Community resulting from the Treaty establishing the European Community,

Acknowledging that the implementation of the Code of Conduct contained in this Resolution should not hamper solutions at a more global level,

HEREBY AGREE TO THE FOLLOWING CODE OF CONDUCT:

Code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD)

Without prejudice to the respective spheres of competence of the Member States and the Community, this Code of Conduct concerns the implementation of standardised and partially centralised transfer pricing documentation for associated enterprises in the European Union. It is addressed to Member States but is also intended to encourage multinational enterprises to apply the EU TPD approach.

| 1. | Member States will accept standardised and partially centralised transfer pricing documentation for associated enterprises in the European Union (EU TPD), as set out in the Annex, and consider it as a basic set of information for the assessment of a multinational enterprise group's transfer prices. |
| --- | --- |

1.

Member States will accept standardised and partially centralised transfer pricing documentation for associated enterprises in the European Union (EU TPD), as set out in the Annex, and consider it as a basic set of information for the assessment of a multinational enterprise group's transfer prices.

| 2. | The use of the EU TPD will be optional for a multinational enterprise group. |
| --- | --- |

2.

The use of the EU TPD will be optional for a multinational enterprise group.

| 3. | Member States will apply similar considerations to documentation requirements for the attribution of profits to a permanent establishment as apply to transfer pricing documentation. |
| --- | --- |

3.

Member States will apply similar considerations to documentation requirements for the attribution of profits to a permanent establishment as apply to transfer pricing documentation.

| 4. | Member States will, wherever necessary, take duly into account and be guided by the general principles and requirements referred to in the Annex. |
| --- | --- |

4.

Member States will, wherever necessary, take duly into account and be guided by the general principles and requirements referred to in the Annex.

| 5. | Member States undertake not to require smaller and less complex enterprises (including small and medium-sized enterprises) to produce the amount or complexity of documentation that might be expected from larger and more complex enterprises. |
| --- | --- |

5.

Member States undertake not to require smaller and less complex enterprises (including small and medium-sized enterprises) to produce the amount or complexity of documentation that might be expected from larger and more complex enterprises.

| 6. | Member States should:






  (a) | not impose unreasonable compliance costs or administrative burden on enterprises in requesting documentation to be created or obtained; |
| --- | --- | --- |

6.

Member States should:

(a)

not impose unreasonable compliance costs or administrative burden on enterprises in requesting documentation to be created or obtained;

| (b) | not request documentation that has no bearing on transactions under review; |
| --- | --- |

(b)

not request documentation that has no bearing on transactions under review;

| (c) | ensure that there is no public disclosure of confidential information contained in documentation. |
| --- | --- |

(c)

ensure that there is no public disclosure of confidential information contained in documentation.

| 7. | Member States should not impose a documentation-related penalty where taxpayers comply in good faith, in a reasonable manner and within a reasonable time with standardised and consistent documentation as described in the Annex or with a Member State's domestic documentation requirements, and apply their documentation properly to determine their arm's length transfer prices. |
| --- | --- |

7.

Member States should not impose a documentation-related penalty where taxpayers comply in good faith, in a reasonable manner and within a reasonable time with standardised and consistent documentation as described in the Annex or with a Member State's domestic documentation requirements, and apply their documentation properly to determine their arm's length transfer prices.

| 8. | In order to ensure the even and effective application of this Code, Member States should report annually to the Commission on any measures they have taken further to this Code and its practical functioning. |
| --- | --- |

8.

In order to ensure the even and effective application of this Code, Member States should report annually to the Commission on any measures they have taken further to this Code and its practical functioning.

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(1)  SEC(2001) 1681, 23.10.2001.

(2)  COM(2001) 582 final, 23.10.2001.

(3)  COM(2005) 543 final, 7.11.2005.

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ANNEX

TO THE CODE OF CONDUCT ON TRANSFER PRICING DOCUMENTATION FOR ASSOCIATED ENTERPRISES IN THE EUROPEAN UNION (EU TPD)

SECTION 1

CONTENT OF THE EU TPD

| 1. | A multinational enterprise (MNE) group's standardised and consistent EU TPD consists of two main parts:






  (i) | one set of documentation containing common standardised information relevant for all EU group members (the ‘masterfile’), and |
| --- | --- | --- |

1.

A multinational enterprise (MNE) group's standardised and consistent EU TPD consists of two main parts:

(i)

one set of documentation containing common standardised information relevant for all EU group members (the ‘masterfile’), and

| (ii) | several sets of standardised documentation each containing country-specific information (‘country-specific documentation’). |
| --- | --- |

(ii)

several sets of standardised documentation each containing country-specific information (‘country-specific documentation’).

The EU TPD should contain enough details to allow the tax administration to make a risk assessment for case selection purposes or at the beginning of a tax audit, ask relevant and precise questions regarding the MNE's transfer pricing and assess the transfer prices of the inter-company transactions. Subject to paragraph 31, the company would produce one single file for each Member State concerned, i.e. one common masterfile to be used in all Member States concerned and a different set of country-specific documentation for each Member State.

| 2. | Each of the items of the EU TPD listed below should be completed, taking into account the complexity of the enterprise and the transactions. As far as possible, information should be used that is already in existence within the group (e.g. for management purposes). However, an MNE might be required to produce documentation for this purpose that otherwise would not have been in existence. |
| --- | --- |

2.

Each of the items of the EU TPD listed below should be completed, taking into account the complexity of the enterprise and the transactions. As far as possible, information should be used that is already in existence within the group (e.g. for management purposes). However, an MNE might be required to produce documentation for this purpose that otherwise would not have been in existence.

| 3. | The EU TPD covers all group entities resident in the EU including controlled transactions between enterprises resident outside the EU and group entities resident in the EU. |
| --- | --- |

3.

The EU TPD covers all group entities resident in the EU including controlled transactions between enterprises resident outside the EU and group entities resident in the EU.

4.   The masterfile

| 4.1. | The masterfile should follow the economic reality of the business and provide a ‘blueprint’ of the MNE group and its transfer pricing system that would be relevant and available to all EU Member States concerned. |
| --- | --- |

4.1.

The masterfile should follow the economic reality of the business and provide a ‘blueprint’ of the MNE group and its transfer pricing system that would be relevant and available to all EU Member States concerned.

| 4.2. | The masterfile should contain the following items:






  (a) | a general description of the business and business strategy, including changes in the business strategy compared to the previous tax year; |
| --- | --- | --- |

4.2.

The masterfile should contain the following items:

(a)

a general description of the business and business strategy, including changes in the business strategy compared to the previous tax year;

| (b) | a general description of the MNE group's organisational, legal and operational structure (including an organisation chart, a list of group members and a description of the participation of the parent company in the subsidiaries); |
| --- | --- |

(b)

a general description of the MNE group's organisational, legal and operational structure (including an organisation chart, a list of group members and a description of the participation of the parent company in the subsidiaries);

| (c) | the general identification of the associated enterprises engaged in controlled transactions involving enterprises in the EU; |
| --- | --- |

(c)

the general identification of the associated enterprises engaged in controlled transactions involving enterprises in the EU;

| (d) | a general description of the controlled transactions involving associated enterprises in the EU, i.e. a general description of:






  (i) | flows of transactions (tangible and intangible assets, services, financial), |
| --- | --- | --- |

(d)

a general description of the controlled transactions involving associated enterprises in the EU, i.e. a general description of:

(i)

flows of transactions (tangible and intangible assets, services, financial),

| (ii) | invoice flows, and |
| --- | --- |

(ii)

invoice flows, and

| (iii) | amounts of transaction flows; |
| --- | --- |

(iii)

amounts of transaction flows;

| (e) | a general description of functions performed, risks assumed and a description of changes in functions and risks compared to the previous tax year, e.g. change from a fully fledged distributor to a commissionaire; |
| --- | --- |

(e)

a general description of functions performed, risks assumed and a description of changes in functions and risks compared to the previous tax year, e.g. change from a fully fledged distributor to a commissionaire;

| (f) | the ownership of intangibles (patents, trademarks, brand names, know-how, etc.) and royalties paid or received; |
| --- | --- |

(f)

the ownership of intangibles (patents, trademarks, brand names, know-how, etc.) and royalties paid or received;

| (g) | the MNE group's inter-company transfer pricing policy or a description of the group's transfer pricing system that explains the arm's length nature of the company's transfer prices; |
| --- | --- |

(g)

the MNE group's inter-company transfer pricing policy or a description of the group's transfer pricing system that explains the arm's length nature of the company's transfer prices;

| (h) | a list of cost contribution agreements, Advance Pricing Agreements and rulings covering transfer pricing aspects as far as group members in the EU are affected; and |
| --- | --- |

(h)

a list of cost contribution agreements, Advance Pricing Agreements and rulings covering transfer pricing aspects as far as group members in the EU are affected; and

| (i) | an undertaking by each domestic taxpayer to provide supplementary information upon request and within a reasonable time frame in accordance with national rules. |
| --- | --- |

(i)

an undertaking by each domestic taxpayer to provide supplementary information upon request and within a reasonable time frame in accordance with national rules.

5.   Country-specific documentation

| 5.1. | The content of the country-specific documentation supplements the masterfile. Together the two constitute the documentation file for the relevant EU Member State. The country-specific documentation would be available to those tax administrations with a legitimate interest in the appropriate tax treatment of the transactions covered by the documentation. |
| --- | --- |

5.1.

The content of the country-specific documentation supplements the masterfile. Together the two constitute the documentation file for the relevant EU Member State. The country-specific documentation would be available to those tax administrations with a legitimate interest in the appropriate tax treatment of the transactions covered by the documentation.

| 5.2. | Country-specific documentation should contain, in addition to the content of the masterfile, the following items:






  (a) | a detailed description of the business and business strategy, including changes in the business strategy compared to the previous tax year; |
| --- | --- | --- |

5.2.

Country-specific documentation should contain, in addition to the content of the masterfile, the following items:

(a)

a detailed description of the business and business strategy, including changes in the business strategy compared to the previous tax year;

| (b) | information, i.e. description and explanation, on country-specific controlled transactions, including:






  (i) | flows of transactions (tangible and intangible assets, services, financial), |
| --- | --- | --- |

(b)

information, i.e. description and explanation, on country-specific controlled transactions, including:

(i)

flows of transactions (tangible and intangible assets, services, financial),

| (ii) | invoice flows, and |
| --- | --- |

(ii)

invoice flows, and

| (iii) | amounts of transaction flows; |
| --- | --- |

(iii)

amounts of transaction flows;

| (c) | a comparability analysis, i.e.:






  (i) | characteristics of property and services, |
| --- | --- | --- |

(c)

a comparability analysis, i.e.:

(i)

characteristics of property and services,

| (ii) | functional analysis (functions performed, assets used, risks assumed), |
| --- | --- |

(ii)

functional analysis (functions performed, assets used, risks assumed),

| (iii) | contractual terms, |
| --- | --- |

(iii)

contractual terms,

| (iv) | economic circumstances, and |
| --- | --- |

(iv)

economic circumstances, and

| (v) | specific business strategies; |
| --- | --- |

(v)

specific business strategies;

| (d) | an explanation of the selection and application of the transfer pricing method(s), i.e. why a specific transfer pricing method was selected and how it was applied; |
| --- | --- |

(d)

an explanation of the selection and application of the transfer pricing method(s), i.e. why a specific transfer pricing method was selected and how it was applied;

| (e) | relevant information on internal and/or external comparables if available; and |
| --- | --- |

(e)

relevant information on internal and/or external comparables if available; and

| (f) | a description of the implementation and application of the group's inter-company transfer pricing policy. |
| --- | --- |

(f)

a description of the implementation and application of the group's inter-company transfer pricing policy.

| 6. | An MNE should have the possibility of including items in the masterfile instead of the country-specific documentation, keeping, however, the same level of detail as in the country-specific documentation. The country-specific documentation should be prepared in a language prescribed by the Member State concerned, even if the MNE has opted to keep the country-specific documentation in the masterfile. |
| --- | --- |

6.

An MNE should have the possibility of including items in the masterfile instead of the country-specific documentation, keeping, however, the same level of detail as in the country-specific documentation. The country-specific documentation should be prepared in a language prescribed by the Member State concerned, even if the MNE has opted to keep the country-specific documentation in the masterfile.

| 7. | Any country-specific information and documents that relate to a controlled transaction involving one or more Member States must be contained either in the country-specific documentation of all the Member States concerned or in the common masterfile. |
| --- | --- |

7.

Any country-specific information and documents that relate to a controlled transaction involving one or more Member States must be contained either in the country-specific documentation of all the Member States concerned or in the common masterfile.

| 8. | MNEs should be allowed to prepare the country-specific documentation in one set of documentation (containing information about all businesses in that country) or in separate files for each business or group of activities in that country. |
| --- | --- |

8.

MNEs should be allowed to prepare the country-specific documentation in one set of documentation (containing information about all businesses in that country) or in separate files for each business or group of activities in that country.

| 9. | The country-specific documentation should be prepared in a language prescribed by the Member State concerned. |
| --- | --- |

9.

The country-specific documentation should be prepared in a language prescribed by the Member State concerned.

SECTION 2

GENERAL APPLICATION RULES AND REQUIREMENTS FOR MNEs

| 10. | Use of the EU TPD is optional for MNE groups. However, an MNE group should not arbitrarily opt in and out of the EU Transfer Pricing Documentation approach for its documentation purposes but should apply the EU TPD in a way that is consistent throughout the EU and from year to year. |
| --- | --- |

10.

Use of the EU TPD is optional for MNE groups. However, an MNE group should not arbitrarily opt in and out of the EU Transfer Pricing Documentation approach for its documentation purposes but should apply the EU TPD in a way that is consistent throughout the EU and from year to year.

| 11. | An MNE group that opts for the EU TPD should generally apply this approach collectively to all associated enterprises engaged in controlled transactions involving enterprises in the EU to which transfer pricing rules apply. Subject to paragraph 31, an MNE group opting for the EU TPD would, therefore, need to keep the documentation specified in Section 1 in respect of all its enterprises in the Member State concerned, including permanent establishments. |
| --- | --- |

11.

An MNE group that opts for the EU TPD should generally apply this approach collectively to all associated enterprises engaged in controlled transactions involving enterprises in the EU to which transfer pricing rules apply. Subject to paragraph 31, an MNE group opting for the EU TPD would, therefore, need to keep the documentation specified in Section 1 in respect of all its enterprises in the Member State concerned, including permanent establishments.

| 12. | Where an MNE group has opted for the EU TPD for a given fiscal year, each member of the MNE group should inform its tax administration accordingly. |
| --- | --- |

12.

Where an MNE group has opted for the EU TPD for a given fiscal year, each member of the MNE group should inform its tax administration accordingly.

| 13. | MNEs should undertake to prepare the masterfile in time to comply with any legitimate request originating from one of the tax administrations involved. |
| --- | --- |

13.

MNEs should undertake to prepare the masterfile in time to comply with any legitimate request originating from one of the tax administrations involved.

| 14. | The taxpayer in a given Member State should make its EU TPD available, upon request by a tax administration, within a reasonable time depending on the complexity of the transactions. |
| --- | --- |

14.

The taxpayer in a given Member State should make its EU TPD available, upon request by a tax administration, within a reasonable time depending on the complexity of the transactions.

| 15. | The taxpayer responsible for making documentation available to the tax administration is the taxpayer that would be required to make the tax return and that would be liable to a penalty if adequate documentation were not made available. This is the case even if the documentation is prepared and stored by one enterprise within a group on behalf of another. The decision of an MNE group to apply the EU TPD implies a commitment towards all associated enterprises in the EU to make the masterfile and the respective country-specific documentation available to its national tax administration. |
| --- | --- |

15.

The taxpayer responsible for making documentation available to the tax administration is the taxpayer that would be required to make the tax return and that would be liable to a penalty if adequate documentation were not made available. This is the case even if the documentation is prepared and stored by one enterprise within a group on behalf of another. The decision of an MNE group to apply the EU TPD implies a commitment towards all associated enterprises in the EU to make the masterfile and the respective country-specific documentation available to its national tax administration.

| 16. | Where in its tax return, a taxpayer makes an adjustment to its accounts profit resulting from the application of the arm's length principle, documentation demonstrating how the adjustment was calculated should be available. |
| --- | --- |

16.

Where in its tax return, a taxpayer makes an adjustment to its accounts profit resulting from the application of the arm's length principle, documentation demonstrating how the adjustment was calculated should be available.

| 17. | The aggregation of transactions must be applied consistently, be transparent to the tax administration and be in accordance with paragraph 1.42 of the OECD Transfer Pricing Guidelines (which allow aggregation of transactions that are so closely linked or continuous that they cannot be evaluated adequately on a separate basis). These rules should be applied in a reasonable manner, taking into account in particular the number and complexity of the transactions. |
| --- | --- |

17.

The aggregation of transactions must be applied consistently, be transparent to the tax administration and be in accordance with paragraph 1.42 of the OECD Transfer Pricing Guidelines (which allow aggregation of transactions that are so closely linked or continuous that they cannot be evaluated adequately on a separate basis). These rules should be applied in a reasonable manner, taking into account in particular the number and complexity of the transactions.

SECTION 3

GENERAL APPLICATION RULES AND REQUIREMENTS FOR MEMBER STATES

| 18. | Since the EU TPD is a basic set of information for the assessment of the MNE group's transfer prices a Member State would be entitled in its domestic law to require more and different information and documents, by specific request or during a tax audit, than would be contained in the EU TPD. |
| --- | --- |

18.

Since the EU TPD is a basic set of information for the assessment of the MNE group's transfer prices a Member State would be entitled in its domestic law to require more and different information and documents, by specific request or during a tax audit, than would be contained in the EU TPD.

| 19. | The period for providing additional information and documents upon specific request referred to in paragraph 18 should be determined on a case-by-case basis taking into account the amount and detail of the information and documents requested. Depending on specific local regulations, the timing should give the taxpayer a reasonable time (which can vary depending on the complexity of the transaction) to prepare the additional information. |
| --- | --- |

19.

The period for providing additional information and documents upon specific request referred to in paragraph 18 should be determined on a case-by-case basis taking into account the amount and detail of the information and documents requested. Depending on specific local regulations, the timing should give the taxpayer a reasonable time (which can vary depending on the complexity of the transaction) to prepare the additional information.

| 20. | Taxpayers avoid cooperation-related penalties where they have agreed to adopt the EU TPD approach and provide, upon specific request or during a tax audit, in a reasonable manner and within a reasonable time, additional information and documents going beyond the EU TPD referred to in paragraph 18. |
| --- | --- |

20.

Taxpayers avoid cooperation-related penalties where they have agreed to adopt the EU TPD approach and provide, upon specific request or during a tax audit, in a reasonable manner and within a reasonable time, additional information and documents going beyond the EU TPD referred to in paragraph 18.

| 21. | Taxpayers should be required to submit their EU TPD, i.e. the masterfile and the country-specific documentation, to the tax administration only at the beginning of a tax audit or upon specific request. |
| --- | --- |

21.

Taxpayers should be required to submit their EU TPD, i.e. the masterfile and the country-specific documentation, to the tax administration only at the beginning of a tax audit or upon specific request.

| 22. | Where a Member State requires a taxpayer to submit information about transfer pricing with its tax return, that information should be no more than a short questionnaire or an appropriate risk assessment form. |
| --- | --- |

22.

Where a Member State requires a taxpayer to submit information about transfer pricing with its tax return, that information should be no more than a short questionnaire or an appropriate risk assessment form.

| 23. | It may not always be necessary for documents to be translated into a local language. In order to minimise costs and delays caused by translation, Member States should accept documents in a foreign language as far as possible. As far as the EU Transfer Pricing Documentation is concerned, tax administrations should be prepared to accept the masterfile in a commonly understood language in the Member States concerned. Translations of the masterfile should be made available only if strictly necessary and upon specific request. |
| --- | --- |

23.

It may not always be necessary for documents to be translated into a local language. In order to minimise costs and delays caused by translation, Member States should accept documents in a foreign language as far as possible. As far as the EU Transfer Pricing Documentation is concerned, tax administrations should be prepared to accept the masterfile in a commonly understood language in the Member States concerned. Translations of the masterfile should be made available only if strictly necessary and upon specific request.

| 24. | Member States should not oblige taxpayers to retain documentation beyond a reasonable period consistent with the requirements of the domestic laws where the taxpayer is liable to tax regardless of where the documentation, or any part of it, is situated. |
| --- | --- |

24.

Member States should not oblige taxpayers to retain documentation beyond a reasonable period consistent with the requirements of the domestic laws where the taxpayer is liable to tax regardless of where the documentation, or any part of it, is situated.

| 25. | Member States should evaluate domestic or non-domestic comparables with respect to the specific facts and circumstances of the case. For example, comparables found in pan-European databases should not be rejected automatically. The use of non-domestic comparables by itself should not subject the taxpayer to penalties for non-compliance. |
| --- | --- |

25.

Member States should evaluate domestic or non-domestic comparables with respect to the specific facts and circumstances of the case. For example, comparables found in pan-European databases should not be rejected automatically. The use of non-domestic comparables by itself should not subject the taxpayer to penalties for non-compliance.

SECTION 4

GENERAL APPLICATION RULES AND REQUIREMENTS APPLICABLE TO MNEs AND MEMBER STATES

| 26. | Where documentation produced for one period remains relevant for subsequent periods and continues to provide evidence of arm's length pricing, it may be appropriate for the documentation for subsequent periods to refer to earlier documentation rather than to repeat it. |
| --- | --- |

26.

Where documentation produced for one period remains relevant for subsequent periods and continues to provide evidence of arm's length pricing, it may be appropriate for the documentation for subsequent periods to refer to earlier documentation rather than to repeat it.

| 27. | Documentation does not need to replicate the documentation that might be found in negotiations between enterprises acting at arm's length (for example, in agreeing to a borrowing facility or a large contract) as long as it includes adequate information to assess whether arm's length pricing has been applied. |
| --- | --- |

27.

Documentation does not need to replicate the documentation that might be found in negotiations between enterprises acting at arm's length (for example, in agreeing to a borrowing facility or a large contract) as long as it includes adequate information to assess whether arm's length pricing has been applied.

| 28. | The sort of documentation that needs to be produced by an enterprise that is a subsidiary enterprise in a group may be different from that needed to be produced by a parent company, i.e. a subsidiary company would not need to produce information about all of the cross-border relationships and transactions between associated enterprises within the MNE group but only about relationships and transactions relevant to the subsidiary in question. |
| --- | --- |

28.

The sort of documentation that needs to be produced by an enterprise that is a subsidiary enterprise in a group may be different from that needed to be produced by a parent company, i.e. a subsidiary company would not need to produce information about all of the cross-border relationships and transactions between associated enterprises within the MNE group but only about relationships and transactions relevant to the subsidiary in question.

| 29. | It should be irrelevant for tax administrations where a taxpayer prepares and stores its documentation as long as the documentation is sufficient and made available in a timely manner to the tax administrations involved upon request. Taxpayers should, therefore, be free to keep their documentation, including their EU TPD, either in a centralised or in a decentralised manner. |
| --- | --- |

29.

It should be irrelevant for tax administrations where a taxpayer prepares and stores its documentation as long as the documentation is sufficient and made available in a timely manner to the tax administrations involved upon request. Taxpayers should, therefore, be free to keep their documentation, including their EU TPD, either in a centralised or in a decentralised manner.

| 30. | The way that documentation is stored — whether on paper, in electronic form or in any other way — should be at the discretion of the taxpayer, provided that it can be made available to the tax administration in a reasonable way. |
| --- | --- |

30.

The way that documentation is stored — whether on paper, in electronic form or in any other way — should be at the discretion of the taxpayer, provided that it can be made available to the tax administration in a reasonable way.

| 31. | In well justified cases, e.g. where an MNE group has a decentralised organisational, legal or operational structure or consists of several large divisions with completely different product lines and transfer pricing policies or no inter-company transactions, and in the case of a recently acquired enterprise, an MNE group should be allowed to produce more than one masterfile or to exempt specific group members from the EU TPD. |
| --- | --- |

31.

In well justified cases, e.g. where an MNE group has a decentralised organisational, legal or operational structure or consists of several large divisions with completely different product lines and transfer pricing policies or no inter-company transactions, and in the case of a recently acquired enterprise, an MNE group should be allowed to produce more than one masterfile or to exempt specific group members from the EU TPD.

SECTION 5

GLOSSARY

MULTINATIONAL ENTERPRISE (MNE) AND MNE GROUP

According to the OECD Transfer Pricing Guidelines:

| — | an MNE is a company that is part of an MNE group, |
| --- | --- |

—

an MNE is a company that is part of an MNE group,

| — | an MNE group is a group of associated companies with business establishments in two or more countries. |
| --- | --- |

—

an MNE group is a group of associated companies with business establishments in two or more countries.

STANDARDISED DOCUMENTATION

A uniform, EU-wide set of rules for documentation requirements according to which all enterprises in Member States prepare separate and unique documentation packages. This more prescriptive approach aims at arriving at a decentralised but standardised set of documentation, i.e. each entity in a multinational group prepares its own documentation, but according to the same rules.

CENTRALISED (INTEGRATED GLOBAL) DOCUMENTATION

A single documentation package (core documentation) on a global or regional basis that is prepared by the parent company or headquarters of a group of companies in a EU-wide standardised and consistent form. This documentation package can serve as the basis for preparing local country documentation from both local and central sources.

EU TRANSFER PRICING DOCUMENTATION (EU TPD)

The EU Transfer Pricing Documentation (EU TPD) approach combines aspects of the standardised and of the centralised (integrated global) documentation approach. A multinational group would prepare one set of standardised and consistent transfer pricing documentation that would consist of two main parts:

| (i) | one uniform set of documentation containing common standardised information relevant for all EU group members (the ‘masterfile’), and |
| --- | --- |

(i)

one uniform set of documentation containing common standardised information relevant for all EU group members (the ‘masterfile’), and

| (ii) | several sets of standardised documentation each containing country-specific information (‘country-specific documentation’). |
| --- | --- |

(ii)

several sets of standardised documentation each containing country-specific information (‘country-specific documentation’).

The documentation set for a given country would consist of the common masterfile supplemented by the standardised country-specific documentation for that country.

DOCUMENTATION-RELATED PENALTY

An administrative (or civil) penalty imposed for failure to comply with the EU TPD or the domestic documentation requirements of a Member State (depending on which requirements the MNE has chosen to comply with) at the time the EU TPD or the domestic documentation required by a Member State was due to be submitted to the tax administration.

COOPERATION-RELATED PENALTY

An administrative (or civil) penalty imposed for failure to comply in a timely manner with a specific request of a tax administration to submit additional information or documents going beyond the EU TPD or the domestic documentation requirements of a Member State (depending on which requirements the MNE has chosen to comply with).

ADJUSTMENT-RELATED PENALTY

A penalty imposed for failure to comply with the arm's length principle usually levied in the form of a surcharge at a fixed amount or a certain percentage of the transfer pricing adjustment or the tax understatement.

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/8 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/8

---

Code of conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

(2006/C 176/02)

THE COUNCIL OF THE EUROPEAN UNION AND THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL,

HAVING REGARD TO the Convention of 23 July 1990, on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (the ‘Arbitration Convention’),

ACKNOWLEDGING the need both for Member States and taxpayers to have more detailed rules to implement efficiently the aforementioned Convention,

NOTING the Commission communication of 23 April 2004 on the report on the activities of the EU Joint Transfer Pricing Forum in the field of business taxation including a proposal for a Code of Conduct,

EMPHASISING that the Code of Conduct is a political commitment and does not affect the Member States' rights and obligations or the respective spheres of competence of the Member States and the Community resulting from the Treaty,

ACKNOWLEDGING that the implementation of this Code of Conduct should not hamper solutions at more global level,

HEREBY ADOPT THE FOLLOWING CODE OF CONDUCT:

Without prejudice to the respective spheres of competence of the Member States and the Community, this Code of Conduct concerns the implementation of the Arbitration Convention and certain related issues of the mutual agreement procedure under double tax treaties between Member States.

1.   The starting point of the three-year period (deadline for submitting the request according to Article 6(1) of the Arbitration Convention

The date of the ‘first tax assessment notice or equivalent which results or is likely to result in double taxation within the meaning of Article 1, e.g. due to a transfer pricing adjustment’ (1) is considered as the starting point for the three-year period.

As far as transfer pricing cases are concerned, Member States are recommended to apply this definition also to the determination of the three-year period as provided for in Article 25(1) of the OECD Model Tax Convention on Income and on Capital and implemented in the double tax treaties between EU Member States.

2.   The starting point of the two-year period (Article 7(1) of the Arbitration Convention)

| (i) | For the purpose of Article 7(1) of the Convention, a case will be regarded as having been submitted according to Article 6(1) when the taxpayer provides the following:






  a) | identification (such as name, address, tax identification number) of the enterprise of the Contracting State that presents its request and of the other parties to the relevant transactions; |
| --- | --- | --- |

(i)

For the purpose of Article 7(1) of the Convention, a case will be regarded as having been submitted according to Article 6(1) when the taxpayer provides the following:

a)

identification (such as name, address, tax identification number) of the enterprise of the Contracting State that presents its request and of the other parties to the relevant transactions;

| b) | details of the relevant facts and circumstances of the case (including details of the relations between the enterprise and the other parties to the relevant transactions); |
| --- | --- |

b)

details of the relevant facts and circumstances of the case (including details of the relations between the enterprise and the other parties to the relevant transactions);

| c) | identification of the tax periods concerned; |
| --- | --- |

c)

identification of the tax periods concerned;

| d) | copies of the tax assessment notices, tax audit report or equivalent leading to the alleged double taxation; |
| --- | --- |

d)

copies of the tax assessment notices, tax audit report or equivalent leading to the alleged double taxation;

| e) | details of any appeals and litigation procedures initiated by the enterprise or the other parties to the relevant transactions and any court decisions concerning the case; |
| --- | --- |

e)

details of any appeals and litigation procedures initiated by the enterprise or the other parties to the relevant transactions and any court decisions concerning the case;

| f) | an explanation by the enterprise of why it thinks that the principles set out in Article 4 of the Arbitration Convention have not been observed; |
| --- | --- |

f)

an explanation by the enterprise of why it thinks that the principles set out in Article 4 of the Arbitration Convention have not been observed;

| g) | an undertaking that the enterprise shall respond as completely and quickly as possible to all reasonable and appropriate requests made by a competent authority and have documentation at the disposal of the competent authorities; and |
| --- | --- |

g)

an undertaking that the enterprise shall respond as completely and quickly as possible to all reasonable and appropriate requests made by a competent authority and have documentation at the disposal of the competent authorities; and

| h) | any specific additional information requested by the competent authority within two months upon receipt of the taxpayer's request. |
| --- | --- |

h)

any specific additional information requested by the competent authority within two months upon receipt of the taxpayer's request.

| (ii) | The two-year period starts on the latest of the following dates:






  a) | the date of the tax assessment notice, i.e. a final decision of the tax administration on the additional income, or equivalent; |
| --- | --- | --- |

(ii)

The two-year period starts on the latest of the following dates:

a)

the date of the tax assessment notice, i.e. a final decision of the tax administration on the additional income, or equivalent;

| b) | the date on which the competent authority receives the request and the minimum information as stated under point 2(i). |
| --- | --- |

b)

the date on which the competent authority receives the request and the minimum information as stated under point 2(i).

3.   Mutual agreement procedures under the Arbitration Convention

3.1   General provisions

| a) | The arm's length principle will be applied, as advocated by the OECD, without regard to the immediate tax consequences for any particular Contracting State. |
| --- | --- |

a)

The arm's length principle will be applied, as advocated by the OECD, without regard to the immediate tax consequences for any particular Contracting State.

| b) | Cases will be resolved as quickly as possible having regard to the complexity of the issues in the particular case in question. |
| --- | --- |

b)

Cases will be resolved as quickly as possible having regard to the complexity of the issues in the particular case in question.

| c) | Any appropriate means for reaching a mutual agreement as expeditiously as possible, including face-to-face meetings, will be considered; where appropriate, the enterprise will be invited to make a presentation to its competent authority. |
| --- | --- |

c)

Any appropriate means for reaching a mutual agreement as expeditiously as possible, including face-to-face meetings, will be considered; where appropriate, the enterprise will be invited to make a presentation to its competent authority.

| d) | Taking into account the provisions of this Code, a mutual agreement should be reached within two years of the date on which the case was first submitted to one of the competent authorities in accordance with point 2(ii) of this Code. |
| --- | --- |

d)

Taking into account the provisions of this Code, a mutual agreement should be reached within two years of the date on which the case was first submitted to one of the competent authorities in accordance with point 2(ii) of this Code.

| e) | The mutual agreement procedure should not impose any inappropriate or excessive compliance costs on the person requesting it, or on any other person involved in the case. |
| --- | --- |

e)

The mutual agreement procedure should not impose any inappropriate or excessive compliance costs on the person requesting it, or on any other person involved in the case.

3.2   Practical functioning and transparency

| a) | In order to minimise costs and delays caused by translation, the mutual agreement procedure, in particular the exchange of position papers, should be conducted in a common working language, or in a manner having the same effect, if the competent authorities can reach agreement on a bilateral basis. |
| --- | --- |

a)

In order to minimise costs and delays caused by translation, the mutual agreement procedure, in particular the exchange of position papers, should be conducted in a common working language, or in a manner having the same effect, if the competent authorities can reach agreement on a bilateral basis.

| b) | The enterprise requesting the mutual agreement procedure will be kept informed by the competent authority to which it made the request of all significant developments that affect it during the course of the procedure. |
| --- | --- |

b)

The enterprise requesting the mutual agreement procedure will be kept informed by the competent authority to which it made the request of all significant developments that affect it during the course of the procedure.

| c) | The confidentiality of information relating to any person that is protected under a bilateral tax convention or under the law of a Contracting State will be ensured. |
| --- | --- |

c)

The confidentiality of information relating to any person that is protected under a bilateral tax convention or under the law of a Contracting State will be ensured.

| d) | The competent authority will acknowledge receipt of a taxpayer's request to initiate a mutual agreement procedure within one month from the receipt of the request and at the same time inform the competent authorities of the other Contracting States involved in the case attaching a copy of the taxpayer's request. |
| --- | --- |

d)

The competent authority will acknowledge receipt of a taxpayer's request to initiate a mutual agreement procedure within one month from the receipt of the request and at the same time inform the competent authorities of the other Contracting States involved in the case attaching a copy of the taxpayer's request.

| e) | If the competent authority believes that the enterprise has not submitted the minimum information necessary for the initiation of a mutual agreement procedure as stated under point 2(i), it will invite the enterprise within two months upon receipt of the request, to provide it with the specific additional information it needs. |
| --- | --- |

e)

If the competent authority believes that the enterprise has not submitted the minimum information necessary for the initiation of a mutual agreement procedure as stated under point 2(i), it will invite the enterprise within two months upon receipt of the request, to provide it with the specific additional information it needs.

| f) | Contracting States undertake that the competent authority will respond to the enterprise making the request in one of the following forms:






  (i) | if the competent authority does not believe that profits of the enterprise are included, or are likely to be included, in the profits of an enterprise of another Contracting State, it will inform the enterprise of its doubts and invite it to make any further comments; |
| --- | --- | --- |

f)

Contracting States undertake that the competent authority will respond to the enterprise making the request in one of the following forms:

(i)

if the competent authority does not believe that profits of the enterprise are included, or are likely to be included, in the profits of an enterprise of another Contracting State, it will inform the enterprise of its doubts and invite it to make any further comments;

| (ii) | if the request appears to the competent authority to be well-founded and it can itself arrive at a satisfactory solution, it will inform the enterprise accordingly and make as quickly as possible such adjustments or allow such reliefs as are justified; |
| --- | --- |

(ii)

if the request appears to the competent authority to be well-founded and it can itself arrive at a satisfactory solution, it will inform the enterprise accordingly and make as quickly as possible such adjustments or allow such reliefs as are justified;

| (iii) | if the request appears to the competent authority to be well-founded but it is not itself able to arrive at a satisfactory solution, it will inform the enterprise that it will endeavour to resolve the case by mutual agreement with the competent authority of any other Contracting State concerned. |
| --- | --- |

(iii)

if the request appears to the competent authority to be well-founded but it is not itself able to arrive at a satisfactory solution, it will inform the enterprise that it will endeavour to resolve the case by mutual agreement with the competent authority of any other Contracting State concerned.

| g) | If a competent authority considers a case to be well founded, it should initiate a mutual agreement procedure by informing the competent authority of the other Contracting State of its decision and attach a copy of the information as specified under point 2(i) of this Code. At the same time it will inform the person invoking the Arbitration Convention that it has initiated the mutual agreement procedure. The competent authority initiating the mutual agreement procedure will also inform — on the basis of information available to it — the competent authority of the other Contracting State and the person making the request whether the case was presented within the time limits provided for in Article 6(1) of the Arbitration Convention and of the starting point for the two-year period of Article 7(1) of the Arbitration Convention. |
| --- | --- |

g)

If a competent authority considers a case to be well founded, it should initiate a mutual agreement procedure by informing the competent authority of the other Contracting State of its decision and attach a copy of the information as specified under point 2(i) of this Code. At the same time it will inform the person invoking the Arbitration Convention that it has initiated the mutual agreement procedure. The competent authority initiating the mutual agreement procedure will also inform — on the basis of information available to it — the competent authority of the other Contracting State and the person making the request whether the case was presented within the time limits provided for in Article 6(1) of the Arbitration Convention and of the starting point for the two-year period of Article 7(1) of the Arbitration Convention.

3.3   Exchange of position papers

| a) | Contracting States undertake that when a mutual agreement procedure has been initiated, the competent authority of the country in which a tax assessment, i.e. a final decision of the tax administration on the income, or equivalent has been made, or is intended to be made, which contains an adjustment that results, or is likely to result, in double taxation within the meaning of Article 1 of the Arbitration Convention, will send a position paper to the competent authorities of the other Contracting States involved in the case setting out:






  (i) | the case made by the person making the request; |
| --- | --- | --- |

a)

Contracting States undertake that when a mutual agreement procedure has been initiated, the competent authority of the country in which a tax assessment, i.e. a final decision of the tax administration on the income, or equivalent has been made, or is intended to be made, which contains an adjustment that results, or is likely to result, in double taxation within the meaning of Article 1 of the Arbitration Convention, will send a position paper to the competent authorities of the other Contracting States involved in the case setting out:

(i)

the case made by the person making the request;

| (ii) | its view of the merits of the case, e.g. why it believes that double taxation has occurred or is likely to occur; |
| --- | --- |

(ii)

its view of the merits of the case, e.g. why it believes that double taxation has occurred or is likely to occur;

| (iii) | how the case might be resolved with a view to the elimination of double taxation together with a full explanation of the proposal. |
| --- | --- |

(iii)

how the case might be resolved with a view to the elimination of double taxation together with a full explanation of the proposal.

| b) | The position paper will contain a full justification of the assessment or adjustment and will be accompanied by basic documentation supporting the competent authority's position and a list of all other documents used for the adjustment. |
| --- | --- |

b)

The position paper will contain a full justification of the assessment or adjustment and will be accompanied by basic documentation supporting the competent authority's position and a list of all other documents used for the adjustment.

| c) | The position paper will be sent to the competent authorities of the other Contracting States involved in the case as quickly as possible taking account of the complexity of the particular case and no later than four months from the latest of the following dates:






  i) | the date of the tax assessment notice, i.e. final decision of the tax administration on the additional income, or equivalent; |
| --- | --- | --- |

c)

The position paper will be sent to the competent authorities of the other Contracting States involved in the case as quickly as possible taking account of the complexity of the particular case and no later than four months from the latest of the following dates:

i)

the date of the tax assessment notice, i.e. final decision of the tax administration on the additional income, or equivalent;

| ii) | the date on which the competent authority receives the request and the minimum information as stated under point 2(i). |
| --- | --- |

ii)

the date on which the competent authority receives the request and the minimum information as stated under point 2(i).

| d) | Contracting States undertake that, where a competent authority of a country in which no tax assessment or equivalent has been made, or is not intended to be made, which results, or is likely to result, in double taxation within the meaning of Article 1 of the Arbitration Convention, e.g. due to a transfer pricing adjustment, receives a position paper from another competent authority it will respond as quickly as possible taking account of the complexity of the particular case and no later than six months after receipt of the position paper. |
| --- | --- |

d)

Contracting States undertake that, where a competent authority of a country in which no tax assessment or equivalent has been made, or is not intended to be made, which results, or is likely to result, in double taxation within the meaning of Article 1 of the Arbitration Convention, e.g. due to a transfer pricing adjustment, receives a position paper from another competent authority it will respond as quickly as possible taking account of the complexity of the particular case and no later than six months after receipt of the position paper.

| e) | The response should take one of the following two forms:






  (i) | if the competent authority believes that double taxation has occurred, or is likely to occur, and agrees with the remedy proposed in the position paper, it will inform the other competent authority accordingly and make such adjustments or allow such relief as quickly as possible; |
| --- | --- | --- |

e)

The response should take one of the following two forms:

(i)

if the competent authority believes that double taxation has occurred, or is likely to occur, and agrees with the remedy proposed in the position paper, it will inform the other competent authority accordingly and make such adjustments or allow such relief as quickly as possible;

| (ii) | if the competent authority does not believe that double taxation has occurred, or is likely to occur, or does not agree with the remedy proposed in the position paper, it will send a responding position paper to the other competent authority setting out its reasons and proposing an indicative time scale for dealing with the case taking into account its complexity. The proposal will include, whenever appropriate, a date for a face-to-face meeting, which should take place no later than 18 months from the latest of the following dates:






  aa) | the date of the tax assessment notice, i.e. final decision of the tax administration on the additional income, or equivalent; |
| --- | --- | --- |

(ii)

if the competent authority does not believe that double taxation has occurred, or is likely to occur, or does not agree with the remedy proposed in the position paper, it will send a responding position paper to the other competent authority setting out its reasons and proposing an indicative time scale for dealing with the case taking into account its complexity. The proposal will include, whenever appropriate, a date for a face-to-face meeting, which should take place no later than 18 months from the latest of the following dates:

aa)

the date of the tax assessment notice, i.e. final decision of the tax administration on the additional income, or equivalent;

| bb) | the date on which the competent authority receives the request and the minimum information as stated under point 2(i). |
| --- | --- |

bb)

the date on which the competent authority receives the request and the minimum information as stated under point 2(i).

| f) | Contracting States will further undertake any appropriate steps to speed up all procedures wherever possible. In this respect, Contracting States should envisage to organise regularly, and at least once a year, face-to-face-meetings between their competent authorities to discuss pending mutual agreement procedures (provided that the number of cases justifies such regular meetings). |
| --- | --- |

f)

Contracting States will further undertake any appropriate steps to speed up all procedures wherever possible. In this respect, Contracting States should envisage to organise regularly, and at least once a year, face-to-face-meetings between their competent authorities to discuss pending mutual agreement procedures (provided that the number of cases justifies such regular meetings).

3.4   Double tax treaties between Member States

As far as transfer pricing cases are concerned, Member States are recommended to apply the provisions of points 1 to 3 also to mutual agreement procedures initiated in accordance with Article 25(1) of the OECD Model Convention on Income and on Capital, implemented in the Double tax treaties between Member States.

4.   Proceedings during the second phase of the Arbitration Convention

4.1   List of independent persons

| a) | Contracting States commit themselves to inform without any further delay the Secretary General of the Council of the European Union of the names of the five independent persons of standing, eligible to become a Member of the advisory commission as referred to in Article 7(1) of the Arbitration Convention and inform, under the same conditions, of any alteration of the list. |
| --- | --- |

a)

Contracting States commit themselves to inform without any further delay the Secretary General of the Council of the European Union of the names of the five independent persons of standing, eligible to become a Member of the advisory commission as referred to in Article 7(1) of the Arbitration Convention and inform, under the same conditions, of any alteration of the list.

| b) | When transmitting the names of their independent persons of standing to the Secretary General of the Council of the European Union, Contracting States will join a curriculum vitae of those persons, which should, among other things, describe their legal, tax and especially transfer pricing experience. |
| --- | --- |

b)

When transmitting the names of their independent persons of standing to the Secretary General of the Council of the European Union, Contracting States will join a curriculum vitae of those persons, which should, among other things, describe their legal, tax and especially transfer pricing experience.

| c) | Contracting States may also indicate on their list those independent persons of standing who fulfil the requirements to be elected as Chairman. |
| --- | --- |

c)

Contracting States may also indicate on their list those independent persons of standing who fulfil the requirements to be elected as Chairman.

| d) | The Secretary General of the Council will address every year a request to Contracting States to confirm the names of their independent persons of standing and/or give the names of their replacements. |
| --- | --- |

d)

The Secretary General of the Council will address every year a request to Contracting States to confirm the names of their independent persons of standing and/or give the names of their replacements.

| e) | The aggregate list of all independent persons of standing will be published on the Council's web-site. |
| --- | --- |

e)

The aggregate list of all independent persons of standing will be published on the Council's web-site.

4.2   Establishment of the advisory commission

| a) | Unless otherwise agreed between the Contracting States concerned, the Contracting State that issued the first tax assessment notice, i.e. final decision of the tax administration on the additional income, or equivalent which results, or is likely to result, in double taxation within the meaning of Article 1 of the Arbitration Convention, takes the initiative for the establishment of the advisory commission and arranges for its meetings, in agreement with the other Contracting State. |
| --- | --- |

a)

Unless otherwise agreed between the Contracting States concerned, the Contracting State that issued the first tax assessment notice, i.e. final decision of the tax administration on the additional income, or equivalent which results, or is likely to result, in double taxation within the meaning of Article 1 of the Arbitration Convention, takes the initiative for the establishment of the advisory commission and arranges for its meetings, in agreement with the other Contracting State.

| b) | The advisory commission will normally consist of two independent persons of standing in addition to its Chairman and the representatives of the competent authorities. |
| --- | --- |

b)

The advisory commission will normally consist of two independent persons of standing in addition to its Chairman and the representatives of the competent authorities.

| c) | The advisory commission will be assisted by a Secretariat for which the facilities will be provided by the Contracting State that initiated the establishment of the advisory commission unless otherwise agreed by the Contracting States concerned. For reasons of independence, this Secretariat will function under the supervision of the Chairman of the advisory commission. Members of the Secretariat will be bound by the secrecy provisions as stated in Article 9(6) of the Arbitration Convention. |
| --- | --- |

c)

The advisory commission will be assisted by a Secretariat for which the facilities will be provided by the Contracting State that initiated the establishment of the advisory commission unless otherwise agreed by the Contracting States concerned. For reasons of independence, this Secretariat will function under the supervision of the Chairman of the advisory commission. Members of the Secretariat will be bound by the secrecy provisions as stated in Article 9(6) of the Arbitration Convention.

| d) | The place where the advisory commission meets and the place where its opinion is to be delivered may be determined in advance by the competent authorities of the Contracting States concerned. |
| --- | --- |

d)

The place where the advisory commission meets and the place where its opinion is to be delivered may be determined in advance by the competent authorities of the Contracting States concerned.

| e) | Contracting States will provide the advisory commission before its first meeting, with all relevant documentation and information and in particular all documents, reports, correspondence and conclusions used during the mutual agreement procedure. |
| --- | --- |

e)

Contracting States will provide the advisory commission before its first meeting, with all relevant documentation and information and in particular all documents, reports, correspondence and conclusions used during the mutual agreement procedure.

4.3   Functioning of the advisory commission

| a) | A case is considered to be referred to the advisory commission on the date when the Chairman confirms that its members have received all relevant documentation and information as specified under point 4.2 e). |
| --- | --- |

a)

A case is considered to be referred to the advisory commission on the date when the Chairman confirms that its members have received all relevant documentation and information as specified under point 4.2 e).

| b) | The proceedings of the advisory commission will be conducted in the official language or languages of the Contracting States involved, unless the competent authorities decide otherwise by mutual agreement, taking into account the wishes of the advisory commission. |
| --- | --- |

b)

The proceedings of the advisory commission will be conducted in the official language or languages of the Contracting States involved, unless the competent authorities decide otherwise by mutual agreement, taking into account the wishes of the advisory commission.

| c) | The advisory commission may request from the party from which a statement or document emanates to arrange for a translation into the language or languages in which the proceedings are conducted. |
| --- | --- |

c)

The advisory commission may request from the party from which a statement or document emanates to arrange for a translation into the language or languages in which the proceedings are conducted.

| d) | Whilst respecting the provisions of Article 10 of the Arbitration Convention, the advisory commission may request the Contracting States and in particular the Contracting State that issued the first tax assessment notice, i.e. final decision of the tax administration on the additional income, or equivalent which resulted or may result in double taxation within the meaning of Article 1, to appear before the advisory commission. |
| --- | --- |

d)

Whilst respecting the provisions of Article 10 of the Arbitration Convention, the advisory commission may request the Contracting States and in particular the Contracting State that issued the first tax assessment notice, i.e. final decision of the tax administration on the additional income, or equivalent which resulted or may result in double taxation within the meaning of Article 1, to appear before the advisory commission.

| e) | The costs of the advisory commission procedure, which will be shared equally by the Contracting States concerned, will be the administrative costs of the advisory commission and the fees and expenses of the independent persons of standing. |
| --- | --- |

e)

The costs of the advisory commission procedure, which will be shared equally by the Contracting States concerned, will be the administrative costs of the advisory commission and the fees and expenses of the independent persons of standing.

| f) | Unless the competent authorities of the Contracting States concerned agree otherwise:






  i) | the reimbursement of the expenses of the independent persons of standing will be limited to the reimbursement usual for high ranking civil servants of the Contracting State which has taken the initiative to establish the advisory commission; |
| --- | --- | --- |

f)

Unless the competent authorities of the Contracting States concerned agree otherwise:

i)

the reimbursement of the expenses of the independent persons of standing will be limited to the reimbursement usual for high ranking civil servants of the Contracting State which has taken the initiative to establish the advisory commission;

| ii) | the fees of the independent persons of standing will be fixed at EUR 1000 per person per meeting day of the advisory commission, and the Chairman will receive a 10 % higher fee than the other independent persons of standing. |
| --- | --- |

ii)

the fees of the independent persons of standing will be fixed at EUR 1000 per person per meeting day of the advisory commission, and the Chairman will receive a 10 % higher fee than the other independent persons of standing.

| g) | Actual payment of the costs of the advisory commission procedure will be made by the Contracting State which has taken the initiative to establish the advisory commission, unless the competent authorities of the Contracting States concerned decide otherwise. |
| --- | --- |

g)

Actual payment of the costs of the advisory commission procedure will be made by the Contracting State which has taken the initiative to establish the advisory commission, unless the competent authorities of the Contracting States concerned decide otherwise.

4.4   Opinion of the advisory commission

Contracting States would expect the opinion to contain:

| a) | the names of the members of the advisory commission; |
| --- | --- |

a)

the names of the members of the advisory commission;

| b) | the request; the request contains:






  — | the names and addresses of the enterprises involved; |
| --- | --- | --- |

b)

the request; the request contains:

—

the names and addresses of the enterprises involved;

| — | the competent authorities involved; |
| --- | --- |

—

the competent authorities involved;

| — | a description of the facts and circumstances of the dispute; |
| --- | --- |

—

a description of the facts and circumstances of the dispute;

| — | a clear statement of what is claimed; |
| --- | --- |

—

a clear statement of what is claimed;

| c) | a short summary of the proceedings; |
| --- | --- |

c)

a short summary of the proceedings;

| d) | the arguments and methods on which the decision in the opinion is based; |
| --- | --- |

d)

the arguments and methods on which the decision in the opinion is based;

| e) | the opinion; |
| --- | --- |

e)

the opinion;

| f) | the place where the opinion is delivered; |
| --- | --- |

f)

the place where the opinion is delivered;

| g) | the date on which the opinion is delivered; |
| --- | --- |

g)

the date on which the opinion is delivered;

| h) | the signatures of the members of the advisory commission. |
| --- | --- |

h)

the signatures of the members of the advisory commission.

The decision of the competent authorities and the opinion of the advisory commission will be communicated as follows:

| i) | Once the decision has been taken, the competent authority to whom the case was presented will send a copy of the decision of the competent authorities and the opinion of the advisory commission to each of the enterprises involved. |
| --- | --- |

i)

Once the decision has been taken, the competent authority to whom the case was presented will send a copy of the decision of the competent authorities and the opinion of the advisory commission to each of the enterprises involved.

| ii) | The competent authorities of the Contracting States can agree that the decision and the opinion may be published in full, they can also agree to publish the decision and the opinion without mentioning the names of the enterprises involved and with deletion of any further details that might disclose the identity of the enterprises involved. In both cases, the enterprises' consent is required and prior to any publication the enterprises involved must have communicated in writing to the competent authority to whom the case was presented that they do not have objections to publication of the decision and the opinion. |
| --- | --- |

ii)

The competent authorities of the Contracting States can agree that the decision and the opinion may be published in full, they can also agree to publish the decision and the opinion without mentioning the names of the enterprises involved and with deletion of any further details that might disclose the identity of the enterprises involved. In both cases, the enterprises' consent is required and prior to any publication the enterprises involved must have communicated in writing to the competent authority to whom the case was presented that they do not have objections to publication of the decision and the opinion.

| iii) | The opinion of the advisory commission will be drafted in three original copies, two to be sent to the competent authorities of the Contracting States and one to be transmitted to the Commission for archiving. If there is agreement on the publication of the opinion, the latter will be rendered public in the original language(s) on the website of the Commission. |
| --- | --- |

iii)

The opinion of the advisory commission will be drafted in three original copies, two to be sent to the competent authorities of the Contracting States and one to be transmitted to the Commission for archiving. If there is agreement on the publication of the opinion, the latter will be rendered public in the original language(s) on the website of the Commission.

5.   Suspension of tax collection during cross border dispute resolution procedures

Member States are recommended to take all necessary measures to ensure that the suspension of tax collection during cross-border dispute resolution procedures under the Arbitration Convention can be obtained by enterprises engaged in such procedures, under the same conditions as those engaged in a domestic appeals/litigation procedure although these measures may imply legislative changes in some Member States. It would be appropriate for Member States to extend these measures to the cross-border dispute resolution procedures under double tax treaties between Member States.

6.   Accession of new EU Member States to the Arbitration Convention

Member States will endeavour to sign and ratify, accept or approve the Accession Convention of new EU Member States to the Arbitration Convention, as soon as possible and in any event no later than two years after their accession to the EU.

7.   Final provisions

In order to ensure the even and effective application of the Code, Member States are invited to report to the Commission on its practical functioning every two years. On the basis of these reports, the Commission intends to report to the Council and may propose a review of the provisions of the Code.

---

(1)  The tax authority Member from Italy considers ‘the date of the first tax assessment notice or equivalent reflecting a transfer pricing adjustment which results or is likely to result in double taxation within the meaning of Article 1’ as the starting point of the three-year period, since the application of the existing Arbitration Convention should be limited to those cases where there is a transfer pricing ‘adjustment’.

---

Commission

| 28.7.2006 | EN | Official Journal of the European Union | C 176/13 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/13

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Euro exchange rates (1)

27 July 2006

(2006/C 176/03)

1 euro=

| | Currency | Exchange rate |
| --- | --- | --- |
| USD | US dollar | 1,2737 |
| JPY | Japanese yen | 147,25 |
| DKK | Danish krone | 7,4614 |
| GBP | Pound sterling | 0,68420 |
| SEK | Swedish krona | 9,2495 |
| CHF | Swiss franc | 1,5743 |
| ISK | Iceland króna | 91,81 |
| NOK | Norwegian krone | 7,9065 |
| BGN | Bulgarian lev | 1,9558 |
| CYP | Cyprus pound | 0,5750 |
| CZK | Czech koruna | 28,403 |
| EEK | Estonian kroon | 15,6466 |
| HUF | Hungarian forint | 271,64 |
| LTL | Lithuanian litas | 3,4528 |
| LVL | Latvian lats | 0,6960 |
| MTL | Maltese lira | 0,4293 |
| PLN | Polish zloty | 3,9254 |
| RON | Romanian leu | 3,5520 |
| SIT | Slovenian tolar | 239,67 |
| SKK | Slovak koruna | 38,005 |
| TRY | Turkish lira | 1,9200 |
| AUD | Australian dollar | 1,6671 |
| CAD | Canadian dollar | 1,4420 |
| HKD | Hong Kong dollar | 9,9008 |
| NZD | New Zealand dollar | 2,0495 |
| SGD | Singapore dollar | 2,0106 |
| KRW | South Korean won | 1 212,94 |
| ZAR | South African rand | 8,7854 |
| CNY | Chinese yuan renminbi | 10,1651 |
| HRK | Croatian kuna | 7,2595 |
| IDR | Indonesian rupiah | 11 552,46 |
| MYR | Malaysian ringgit | 4,678 |
| PHP | Philippine peso | 65,596 |
| RUB | Russian rouble | 34,1780 |
| THB | Thai baht | 48,156 |

Currency

Exchange rate

USD

US dollar

1,2737

JPY

Japanese yen

147,25

DKK

Danish krone

7,4614

GBP

Pound sterling

0,68420

SEK

Swedish krona

9,2495

CHF

Swiss franc

1,5743

ISK

Iceland króna

91,81

NOK

Norwegian krone

7,9065

BGN

Bulgarian lev

1,9558

CYP

Cyprus pound

0,5750

CZK

Czech koruna

28,403

EEK

Estonian kroon

15,6466

HUF

Hungarian forint

271,64

LTL

Lithuanian litas

3,4528

LVL

Latvian lats

0,6960

MTL

Maltese lira

0,4293

PLN

Polish zloty

3,9254

RON

Romanian leu

3,5520

SIT

Slovenian tolar

239,67

SKK

Slovak koruna

38,005

TRY

Turkish lira

1,9200

AUD

Australian dollar

1,6671

CAD

Canadian dollar

1,4420

HKD

Hong Kong dollar

9,9008

NZD

New Zealand dollar

2,0495

SGD

Singapore dollar

2,0106

KRW

South Korean won

1 212,94

ZAR

South African rand

8,7854

CNY

Chinese yuan renminbi

10,1651

HRK

Croatian kuna

7,2595

IDR

Indonesian rupiah

11 552,46

MYR

Malaysian ringgit

4,678

PHP

Philippine peso

65,596

RUB

Russian rouble

34,1780

THB

Thai baht

48,156

---

(1)

Source: reference exchange rate published by the ECB.

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/14 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/14

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Non-opposition to a notified concentration

(Case COMP/M.4253 — Bridgepoint/Limoni)

(2006/C 176/04)

(Text with EEA relevance)

On 14 July 2006, the Commission decided not to oppose the above notified concentration and to declare it compatible with the common market. This decision is based on Article 6(1)(b) of Council Regulation (EC) No 139/2004. The full text of the decision is available only in English and will be made public after it is cleared of any business secrets it may contain. It will be available:

| — | from the Europa competition web site (http://ec.europa.eu/comm/competition/mergers/cases/). This web site provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes. |
| --- | --- |

—

from the Europa competition web site (http://ec.europa.eu/comm/competition/mergers/cases/). This web site provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes.

| — | in electronic form on the EUR-Lex website under document number 32006M4253. EUR-Lex is the on-line access to European law. (http://ec.europa.eu/eur-lex/lex) |
| --- | --- |

—

in electronic form on the EUR-Lex website under document number 32006M4253. EUR-Lex is the on-line access to European law. (http://ec.europa.eu/eur-lex/lex)

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/14 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/14

---

Non-opposition to a notified concentration

(Case COMP/M.4071 — Apollo/Akzo Nobel IAR)

(2006/C 176/05)

(Text with EEA relevance)

On 29 May 2006, the Commission decided not to oppose the above notified concentration and to declare it compatible with the common market. This decision is based on Article 6(1)(b) of Council Regulation (EC) No 139/2004. The full text of the decision is available only in English and will be made public after it is cleared of any business secrets it may contain. It will be available:

| — | from the Europa competition web site (http://ec.europa.eu/comm/competition/mergers/cases/). This web site provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes. |
| --- | --- |

—

from the Europa competition web site (http://ec.europa.eu/comm/competition/mergers/cases/). This web site provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes.

| — | in electronic form on the EUR-Lex website under document number 32006M4071. EUR-Lex is the on-line access to European law. (http://ec.europa.eu/eur-lex/lex) |
| --- | --- |

—

in electronic form on the EUR-Lex website under document number 32006M4071. EUR-Lex is the on-line access to European law. (http://ec.europa.eu/eur-lex/lex)

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/15 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/15

---

Non-opposition to a notified concentration

(Case COMP/M.4240 — Teck Cominco/INCO)

(2006/C 176/06)

(Text with EEA relevance)

On 7 July 2006, the Commission decided not to oppose the above notified concentration and to declare it compatible with the common market. This decision is based on Article 6(1)(b) of Council Regulation (EC) No 139/2004. The full text of the decision is available only in English and will be made public after it is cleared of any business secrets it may contain. It will be available:

| — | from the Europa competition web site (http://ec.europa.eu/comm/competition/mergers/cases/). This web site provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes. |
| --- | --- |

—

from the Europa competition web site (http://ec.europa.eu/comm/competition/mergers/cases/). This web site provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes.

| — | in electronic form on the EUR-Lex website under document number 32006M4240. EUR-Lex is the on-line access to European law. (http://ec.europa.eu/eur-lex/lex) |
| --- | --- |

—

in electronic form on the EUR-Lex website under document number 32006M4240. EUR-Lex is the on-line access to European law. (http://ec.europa.eu/eur-lex/lex)

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/16 |
| --- | --- | --- | --- |

28.7.2006

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Official Journal of the European Union

C 176/16

---

Information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises, as amended by Commission Regulation (EC) No 364/2004 of 25 February 2004 as regards the extension of its scope to include aid for research and development

(2006/C 176/07)

(Text with EEA relevance)

Aid No: XS 127/04

Member State: Italy

Region: Umbria

Title of aid scheme: Incentives for SMEs for industrial research and pre-competitive development

Legal basis: Legge 27.10.1994 n. 598 art. 11 come modificato ed integrato da: legge 8.8.1995 n. 341 art. 3, legge 23.12.1999 n. 488 art. 54, legge 5.3.2001 n. 57 art. 15; Deliberazione della Giunta Regionale del 20.10.2004 n. 1585; Determinazione dirigenziale del 21.10.2004 n. 9093

Annual expenditure planned: EUR 7 091 000 for 2004 and EUR 6 000 000 for each of the years 2005 and 2006

Maximum aid intensity:

| — | 35 % of the cost of projects eligible for the incentive for pre-competitive development; |
| --- | --- |

—

35 % of the cost of projects eligible for the incentive for pre-competitive development;

| — | 60 % of the cost of projects eligible for the incentive for industrial research. |
| --- | --- |

—

60 % of the cost of projects eligible for the incentive for industrial research.

An additional 5 % will be given if the local unit where the research project is being carried out is in an area covered by Article 87(3)(c) of the EC Treaty.

In the case of mixed projects, i.e. comprising both industrial research and pre-competitive development, the aid will be calculated according to the proportion of the project the eligible activity represents

Date of implementation:

Duration of scheme or individual aid award:

Objective of aid: Aid to SMEs for industrial research and pre-competitive development projects

Economic sectors concerned: Production and production services firms operating in one of the following sectors and holding the relevant Ateco 2002 codes:

C — mining and quarrying

with the exclusion of

| — | 10.1 ‘Mining and agglomeration of hard coal’ (all of group) |
| --- | --- |

—

10.1 ‘Mining and agglomeration of hard coal’ (all of group)

| — | 10.2 ‘Mining and agglomeration of lignite’ (all of group) |
| --- | --- |

—

10.2 ‘Mining and agglomeration of lignite’ (all of group)

| — | 10.3 ‘Extraction and agglomeration of peat’ (all of group) |
| --- | --- |

—

10.3 ‘Extraction and agglomeration of peat’ (all of group)

| — | 13.10 ‘Mining of iron ores’ — whole class excluded except for pyrites. |
| --- | --- |

—

13.10 ‘Mining of iron ores’ — whole class excluded except for pyrites.

| — | 13.20 ‘Mining of non-ferrous metal ores’ — only manganese excluded. |
| --- | --- |

—

13.20 ‘Mining of non-ferrous metal ores’ — only manganese excluded.

D — manufacturing

subsection DA restricted to codes 15.52, 15.81, 15.82, 15.84, 15.85, 15.86, 15.87, 15.88, 15.89.1, 15.89.2, 15.96, 15.98, 15.99

with the exclusion of

| — | 23.1 ‘Manufacture of coke oven products’ (all of group) |
| --- | --- |

—

23.1 ‘Manufacture of coke oven products’ (all of group)

| — | 24.70 ‘Manufacture of man-made fibres’ — whole category excluded |
| --- | --- |

—

24.70 ‘Manufacture of man-made fibres’ — whole category excluded

| — | 27.10 ‘Manufacture of basic iron and steel and of ferro-alloys (ECSC)’
  The whole of the iron and steel industry, as defined in the ECSC Treaty, including related activity, is excluded. Pig iron and ferro-alloys; pig iron for steelmaking, foundry and other pig iron, spiegeleisen and high-carbon ferro-manganese; crude and semi-finished products of iron, ordinary steel or special steel, including products for re-use and re-rolling; liquid steel cast or not cast into ingots, including ingots for forging, semi-finished products such as blooms, billets and slabs, sheet bars and tinplate bars; hot-rolled wide coils; hot finished products of iron, ordinary steel or special steel (not including steel castings, forged products and products obtained using dust); rails, sleepers, fishplates, soleplates, joists, heavy sections and bars of 80 mm and over, sheet piling, bars and sections of less than 80 mm and flats of less than 150 mm, wire rod, tube rounds and squares, hot-rolled hoop and strip (including hoop for tubes and coils classed as finished products), hot-rolled plate of less than 3 mm, plates and sheets of 3 mm and over, universal plates of 150 mm and over; end products of iron, ordinary steel or special steel (not including steel tubes, cold-rolled strip less than 500 mm wide, except strip for tinplate, drawn products, calibrated bars and cast iron; tinplate, terne plate, black plate, galvanised sheets, other coated sheets, cold-rolled plate of less than 3 mm, electrical sheets, strip for tinplate, cold-rolled plate, in coil and in strips of 3 mm or more); |
| --- | --- |

—

27.10 ‘Manufacture of basic iron and steel and of ferro-alloys (ECSC)’

The whole of the iron and steel industry, as defined in the ECSC Treaty, including related activity, is excluded. Pig iron and ferro-alloys; pig iron for steelmaking, foundry and other pig iron, spiegeleisen and high-carbon ferro-manganese; crude and semi-finished products of iron, ordinary steel or special steel, including products for re-use and re-rolling; liquid steel cast or not cast into ingots, including ingots for forging, semi-finished products such as blooms, billets and slabs, sheet bars and tinplate bars; hot-rolled wide coils; hot finished products of iron, ordinary steel or special steel (not including steel castings, forged products and products obtained using dust); rails, sleepers, fishplates, soleplates, joists, heavy sections and bars of 80 mm and over, sheet piling, bars and sections of less than 80 mm and flats of less than 150 mm, wire rod, tube rounds and squares, hot-rolled hoop and strip (including hoop for tubes and coils classed as finished products), hot-rolled plate of less than 3 mm, plates and sheets of 3 mm and over, universal plates of 150 mm and over; end products of iron, ordinary steel or special steel (not including steel tubes, cold-rolled strip less than 500 mm wide, except strip for tinplate, drawn products, calibrated bars and cast iron; tinplate, terne plate, black plate, galvanised sheets, other coated sheets, cold-rolled plate of less than 3 mm, electrical sheets, strip for tinplate, cold-rolled plate, in coil and in strips of 3 mm or more);

| — | 27.22.1 ‘Manufacture of seamless tubes’ — whole category excluded; |
| --- | --- |

—

27.22.1 ‘Manufacture of seamless tubes’ — whole category excluded;

| — | 27.22.2 ‘Manufacture of closed, seamed, welded and similar tubes’ — (only tubes with a diameter exceeding 406.4 mm are excluded); |
| --- | --- |

—

27.22.2 ‘Manufacture of closed, seamed, welded and similar tubes’ — (only tubes with a diameter exceeding 406.4 mm are excluded);

| — | 35.11.1 ‘Shipyards for structural metal products’ — exclusion applies only to the construction of metal-hulled commercial vessels for passenger and/or goods transport of not less than 100 grt; metal-hulled fishing vessels of not less than 100 grt (only if destined for export); metal-hulled dredgers or other vessels for marine works (except for drilling platforms) of not less than 100 grt; metal-hulled tugs with a power of less than 365 KW); |
| --- | --- |

—

35.11.1 ‘Shipyards for structural metal products’ — exclusion applies only to the construction of metal-hulled commercial vessels for passenger and/or goods transport of not less than 100 grt; metal-hulled fishing vessels of not less than 100 grt (only if destined for export); metal-hulled dredgers or other vessels for marine works (except for drilling platforms) of not less than 100 grt; metal-hulled tugs with a power of less than 365 KW);

| — | 35.11.3 ‘Naval repair yards’ — The exclusion applies to the conversion of metal-hulled vessels of not less than 1000 grt (only where conversion operations entail radical alterations to the cargo plan, the hull or the propulsion system or the passenger accommodation); repair of metal-hulled vessels; |
| --- | --- |

—

35.11.3 ‘Naval repair yards’ — The exclusion applies to the conversion of metal-hulled vessels of not less than 1000 grt (only where conversion operations entail radical alterations to the cargo plan, the hull or the propulsion system or the passenger accommodation); repair of metal-hulled vessels;

E — production and distribution of electricity (only classes 40.10 and 40.30);

F — construction;

64 — ‘Post and telecommunications’ — only telecommunications (64.20), including the reception, recording, amplification, distribution, processing, handling and broadcasting of signals and data from and via space and the broadcasting of radio and television shows and/or programmes by parties other than the holders of franchises for radio and/or television broadcasting at national level under Act 233 of 6 August 1990, as subsequently amended and consolidated;

72 — ‘Computer and related activities’, including services connected with the creation of advanced technology systems for the production and/or distribution of telematics services and support services for research and technological innovation in the IT and telematics field;

90 — ‘Sewage and refuse disposal, sanitation and similar activities’ of industrial or commercial origin only, disposal and purification of waste water and related activities (ref. 90.00.2) — only dilution, filtering, sedimentation, settling by chemical means, treatment with activated sludge and other processes for the purification of industrial waste water;

92 — ‘Recreational, cultural and sporting activities’ — only radio and television production by parties other than holders of franchises for radio and/or television broadcasting at national level under Act 233 of 6 August 1990, as subsequently amended and consolidated, only formation expenses (ref. 92.20)

Name and address of the granting authority:

| Regione dell'Umbria |
| --- |
| Direzione Attività Produttive |
| Servizio Politiche di Sostegno alle Imprese |
| Via Mario Angeloni 61 |
| I-06100 Perugia |

Regione dell'Umbria

Direzione Attività Produttive

Servizio Politiche di Sostegno alle Imprese

Via Mario Angeloni 61

I-06100 Perugia

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/18 |
| --- | --- | --- | --- |

28.7.2006

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Official Journal of the European Union

C 176/18

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Prior notification of a concentration

(Case COMP/M.4129 — Thule/Chaas/Advanced Accessory Systems/Valley)

(2006/C 176/08)

(Text with EEA relevance)

| 1. | On 20 July 2006, the Commission received a notification of a proposed concentration pursuant to Article 4 (and following a referral pursuant to Article 4(5)) of Council Regulation (EC) No 139/2004 (1) by which Thule AB (‘Thule’, Sweden, controlled by Candover, UK) acquires within the meaning of Article 3(1)(b) of the Council Regulation control of CHAAS Holdings BV (‘CHAAS’, Netherlands), Advanced Accessory Systems, LLC (‘Advanced Accessory Systems’, USA) and the assets of Valley Industries, Inc (‘Valley’, USA), by way of purchase of shares and assets. |
| --- | --- |

1.

On 20 July 2006, the Commission received a notification of a proposed concentration pursuant to Article 4 (and following a referral pursuant to Article 4(5)) of Council Regulation (EC) No 139/2004 (1) by which Thule AB (‘Thule’, Sweden, controlled by Candover, UK) acquires within the meaning of Article 3(1)(b) of the Council Regulation control of CHAAS Holdings BV (‘CHAAS’, Netherlands), Advanced Accessory Systems, LLC (‘Advanced Accessory Systems’, USA) and the assets of Valley Industries, Inc (‘Valley’, USA), by way of purchase of shares and assets.

| 2. | The business activities of the undertakings concerned are:






  — | for Thule: load carrying system for passenger cars, trailers for passenger cars, traction equipment for passenger cars and for heavy vehicles and accessories for recreational vehicles, i.e. mobile homes and caravans |
| --- | --- | --- |

2.

The business activities of the undertakings concerned are:

—

for Thule: load carrying system for passenger cars, trailers for passenger cars, traction equipment for passenger cars and for heavy vehicles and accessories for recreational vehicles, i.e. mobile homes and caravans

| — | for Candover: investment fund; |
| --- | --- |

—

for Candover: investment fund;

| — | for CHAAS: shareholder of Brink, tow bars, and wiring kits; |
| --- | --- |

—

for CHAAS: shareholder of Brink, tow bars, and wiring kits;

| — | for Advanced Accessory Systems: load carrying systems for cars; |
| --- | --- |

—

for Advanced Accessory Systems: load carrying systems for cars;

| — | for Valley: towing systems related to accessories. |
| --- | --- |

—

for Valley: towing systems related to accessories.

| 3. | On preliminary examination, the Commission finds that the notified transaction could fall within the scope of Regulation (EC) No 139/2004. However, the final decision on this point is reserved. |
| --- | --- |

3.

On preliminary examination, the Commission finds that the notified transaction could fall within the scope of Regulation (EC) No 139/2004. However, the final decision on this point is reserved.

| 4. | The Commission invites interested third parties to submit their possible observations on the proposed operation to the Commission.
  Observations must reach the Commission not later than 10 days following the date of this publication. Observations can be sent to the Commission by fax (No (32-2) 296 43 01 or 296 72 44) or by post, under reference number COMP/M.4129 — Thule/Chaas/Advanced Accessory Systems/Valley, to the following address:





  European Commission |
| --- | --- |
| Directorate-General for Competition |
| Merger Registry |
| J-70 |
| B-1049 Brussels |

4.

The Commission invites interested third parties to submit their possible observations on the proposed operation to the Commission.

Observations must reach the Commission not later than 10 days following the date of this publication. Observations can be sent to the Commission by fax (No (32-2) 296 43 01 or 296 72 44) or by post, under reference number COMP/M.4129 — Thule/Chaas/Advanced Accessory Systems/Valley, to the following address:

European Commission

Directorate-General for Competition

Merger Registry

J-70

B-1049 Brussels

---

(1)  OJ L 24, 29.1.2004, p. 1.

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/19 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/19

---

Summary of Community decisions on marketing authorizations in respect of medicinal products from 1 June 2006 to 30 June 2006

(Published pursuant to Article 13 or Article 38 of Regulation (EC) No 726/2004 of the European Parliament and of the Council (1))

(2006/C 176/09)

—   Issuing of a marketing authorization (Article 13 of Regulation (EC) No 726/2004 of the European Parliament and of the Council): Accepted

| Date of the decision | Name of the medicinal product | INN
  (International Non-Proprietary Name) | Holder of the marketing authorization | Number of the entry in the Community Register | Pharmaceutical form | ATC code
  (Anatomical Therapeutic Chemical Code) | Date of notification |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 19.6.2006 | ACOMPLIA | rimonabant | Sanofi-Aventis |
| 174, avenue de France |
| F-75013 Paris |

Date of the decision

Name of the medicinal product

INN

(International Non-Proprietary Name)

Holder of the marketing authorization

Number of the entry in the Community Register

Pharmaceutical form

ATC code

(Anatomical Therapeutic Chemical Code)

Date of notification

19.6.2006

ACOMPLIA

rimonabant

Sanofi-Aventis

174, avenue de France

F-75013 Paris

EU/1/06/344/001-009

Film-coated tablet

(Non applicable)

21.6.2006

19.6.2006

Zimulti

rimonabant

| Sanofi-Aventis |
| --- |
| 174, avenue de France |
| F-75013 Paris |

Sanofi-Aventis

174, avenue de France

F-75013 Paris

EU/1/06/345/001-009

Film-coated tablet

(Non applicable)

21.6.2006

26.6.2006

Baraclude

entecavir

| Bristol-Myers Squibb Pharma EEIG |
| --- |
| Uxbridge Business Park |
| Sanderson Road |
| Uxbridge UD8 1DH |
| United Kingdom |

Bristol-Myers Squibb Pharma EEIG

Uxbridge Business Park

Sanderson Road

Uxbridge UD8 1DH

United Kingdom

EU/1/06/343/001-004

EU/1/06/343/005

Film-coated tablet

Oral solution

J05AF10

28.6.2006

27.6.2006

Avaglim

rosiglitazone/glimépiride

| SmithKline Beecham plc |
| --- |
| 980 Great West Road |
| Brentford |
| Middlesex |
| TW8 9GS |
| United Kingdom |

SmithKline Beecham plc

980 Great West Road

Brentford

Middlesex

TW8 9GS

United Kingdom

EU/1/06/349/001-008

Film-coated tablet

(Non applicable)

29.6.2006

27.6.2006

RotaTeq

Rotavirus vaccine (live, oral)

| Sanofi Pasteur MSD |
| --- |
| SNC |
| 8, rue Jonas Salk |
| F-69007 Lyon |

Sanofi Pasteur MSD

SNC

8, rue Jonas Salk

F-69007 Lyon

EU/1/06/348/001-002

Oral solution

(Non applicable)

29.6.2006

27.6.2006

Tysabri

natalizumab

| Elan Pharma International Ltd |
| --- |
| Monksland |
| Athlone |
| County Westmeath |
| Ireland |

Elan Pharma International Ltd

Monksland

Athlone

County Westmeath

Ireland

EU/1/06/346/001

Concentrate for solution for infusion

L04AA23

30.6.2006

—   Modification of a marketing authorization (Article 13 of Regulation (EC) No 726/2004 of the European Parliament and of the Council): Accepted

| Date of the decision | Name of the medicinal product | Holder of the marketing authorization | Number of the entry in the Community Register | Date of notification |
| --- | --- | --- | --- | --- |
| 1.6.2006 | Zometa | Novartis Europharm Limited |
| Wimblehurst Road |
| Horsham |
| West Sussex RH12 5AB |
| United Kingdom |

Date of the decision

Name of the medicinal product

Holder of the marketing authorization

Number of the entry in the Community Register

Date of notification

1.6.2006

Zometa

Novartis Europharm Limited

Wimblehurst Road

Horsham

West Sussex RH12 5AB

United Kingdom

EU/1/01/176/001-006

5.6.2006

1.6.2006

Humira

| Abbott Laboratories Ltd. |
| --- |
| Queenborough |
| Kent ME11 5EL |
| United Kingdom |

Abbott Laboratories Ltd.

Queenborough

Kent ME11 5EL

United Kingdom

EU/1/03/256/001-006

5.6.2006

1.6.2006

Betaferon

| Schering Aktiengesellschaft |
| --- |
| D-13342 Berlin |

Schering Aktiengesellschaft

D-13342 Berlin

EU/1/95/003/003-004

6.6.2006

2.6.2006

Avandamet

| SmithKline Beecham plc |
| --- |
| 980 Great West Road |
| Brentford |
| Middlesex TW8 9GS |
| United Kingdom |

SmithKline Beecham plc

980 Great West Road

Brentford

Middlesex TW8 9GS

United Kingdom

EU/1/03/258/001-022

8.6.2006

8.6.2006

Dynepo

| Shire Pharmaceutical Contracts Ltd |
| --- |
| Hampshire International Business Park |
| Chineham |
| Basingstoke |
| Hampshire RG24 8EP |
| United Kingdom |

Shire Pharmaceutical Contracts Ltd

Hampshire International Business Park

Chineham

Basingstoke

Hampshire RG24 8EP

United Kingdom

EU/1/02/211/001-005

12.6.2006

8.6.2006

Ventavis

| Schering AG |
| --- |
| Müllerstrasse 170-178 |
| D-13342 Berlin |

Schering AG

Müllerstrasse 170-178

D-13342 Berlin

EU/1/03/255/001-003

12.6.2006

8.6.2006

Karvea

| Bristol-Myers Squibb Pharma EEIG |
| --- |
| Uxbridge Business Park |
| Sanderson Road |
| Uxbridge UD8 1DH |
| United Kingdom |

Bristol-Myers Squibb Pharma EEIG

Uxbridge Business Park

Sanderson Road

Uxbridge UD8 1DH

United Kingdom

EU/1/97/049/001-033

12.6.2006

8.6.2006

Viagra

| Pfizer Limited |
| --- |
| Sandwich |
| Kent CT13 9NJ |
| United Kingdom |

Pfizer Limited

Sandwich

Kent CT13 9NJ

United Kingdom

EU/1/98/077/001-012

12.6.2006

12.6.2006

Cialis

| Lilly ICOS Limited |
| --- |
| St Bride's House |
| 10 Salisbury Square |
| London EC4Y 8EH |
| United Kingdom |

Lilly ICOS Limited

St Bride's House

10 Salisbury Square

London EC4Y 8EH

United Kingdom

EU/1/02/237/001-005

14.6.2006

12.6.2006

Vivanza

| Bayer AG |
| --- |
| D-51368 Leverkusen |

Bayer AG

D-51368 Leverkusen

EU/1/03/249/001-012

16.6.2006

12.6.2006

Levitra

| Bayer AG |
| --- |
| D-51368 Leverkusen |

Bayer AG

D-51368 Leverkusen

EU/1/03/248/001-012

16.6.2006

12.6.2006

Zerene

| Wyeth Research (UK) Limited |
| --- |
| Huntercombe Lane South |
| Taplow |
| Maidenhead |
| Berkshire SL6 0PH |
| United Kingdom |

Wyeth Research (UK) Limited

Huntercombe Lane South

Taplow

Maidenhead

Berkshire SL6 0PH

United Kingdom

EU/1/99/099/001-006

14.6.2006

12.6.2006

Protopy

| Astellas Pharma GmbH |
| --- |
| Neumarkter Str. 61 |
| D-81673 München |

Astellas Pharma GmbH

Neumarkter Str. 61

D-81673 München

EU/1/02/202/001-006

14.6.2006

12.6.2006

Protopic

| Astellas Pharma GmbH |
| --- |
| Neumarkter Str. 61 |
| D-81673 München |

Astellas Pharma GmbH

Neumarkter Str. 61

D-81673 München

EU/1/02/201/001-006

14.6.2006

12.6.2006

Sonata

| Wyeth Europa Limited |
| --- |
| Huntercombe Lane South |
| Taplow |
| Maidenhead |
| Berkshire SL6 0PH |
| United Kingdom |

Wyeth Europa Limited

Huntercombe Lane South

Taplow

Maidenhead

Berkshire SL6 0PH

United Kingdom

EU/1/99/102/001-008

14.6.2006

16.6.2006

DaTSCAN

| GE Healthcare Limited |
| --- |
| Little Chalfont |
| Bucks HP7 9NA |
| United Kingdom |

GE Healthcare Limited

Little Chalfont

Bucks HP7 9NA

United Kingdom

EU/1/00/135/001-002

20.6.2006

16.6.2006

Revatio

| PFIZER Ltd |
| --- |
| Ramsgate Road |
| Sandwich |
| Kent CT 13 9NJ |
| United Kingdom |

PFIZER Ltd

Ramsgate Road

Sandwich

Kent CT 13 9NJ

United Kingdom

EU/1/05/318/001

20.6.2006

19.6.2006

DepoCyte

| SkyePharma PLC |
| --- |
| 105 Piccadilly |
| London W1J 7NJ |
| United Kingdom |

SkyePharma PLC

105 Piccadilly

London W1J 7NJ

United Kingdom

EU/1/01/187/001

21.6.2006

26.6.2006

Bondronat

| Roche Registration Limited |
| --- |
| 6 Falcon Way |
| Shire Park |
| Welwyn Garden City AL7 1TW |
| United Kingdom |

Roche Registration Limited

6 Falcon Way

Shire Park

Welwyn Garden City AL7 1TW

United Kingdom

EU/1/96/012/004

EU/1/96/012/009-013

28.6.2006

26.6.2006

GONAL-f

| Serono Europe Limited |
| --- |
| 56, Marsh Wall |
| London E14 9TP |
| United Kingdom |

Serono Europe Limited

56, Marsh Wall

London E14 9TP

United Kingdom

EU/1/95/001/001

EU/1/95/001/003-005

EU/1/95/001/009

EU/1/95/001/012

EU/1/95/001/021-022

EU/1/95/001/025-028

EU/1/95/001/031-035

28.6.2006

26.6.2006

Tracleer

| Actelion Registration Ltd |
| --- |
| BSI Building 13th Floor |
| 389 Chiswick High Road |
| London W4 4AL |
| United Kingdom |

Actelion Registration Ltd

BSI Building 13th Floor

389 Chiswick High Road

London W4 4AL

United Kingdom

EU/1/02/220/001-005

28.6.2006

26.6.2006

Renagel

| Genzyme Europe B.V. |
| --- |
| Gooimeer 10 |
| Naarden 1411 DD |
| Nederland |

Genzyme Europe B.V.

Gooimeer 10

Naarden 1411 DD

Nederland

EU/1/99/123/001-011

28.6.2006

26.6.2006

Carbaglu

| Orphan Europe |
| --- |
| Immeuble ‘Le Guillaumet’ |
| F-92046 Paris La Défense |

Orphan Europe

Immeuble ‘Le Guillaumet’

F-92046 Paris La Défense

EU/1/02/246/001-003

28.6.2006

26.6.2006

Iscover

| Bristol-Myers Squibb Pharma EEIG |
| --- |
| Uxbridge Business Park |
| Sanderson Road |
| Uxbridge UD8 1DH |
| United Kingdom |

Bristol-Myers Squibb Pharma EEIG

Uxbridge Business Park

Sanderson Road

Uxbridge UD8 1DH

United Kingdom

EU/1/98/070/001a-001b

EU/1/98/070/002a-002b

EU/1/98/070/003a-003b

EU/1/98/070/004a-004b

28.6.2006

26.6.2006

Micardis

| Boehringer Ingelheim International GmbH |
| --- |
| Binger Strasse 173 |
| D-55216 Ingelheim am Rhein |

Boehringer Ingelheim International GmbH

Binger Strasse 173

D-55216 Ingelheim am Rhein

EU/1/98/090/015-016

28.6.2006

26.6.2006

MicardisPlus

| Boehringer Ingelheim International GmbH |
| --- |
| Binger Strasse 173 |
| D-55216 Ingelheim am Rhein |

Boehringer Ingelheim International GmbH

Binger Strasse 173

D-55216 Ingelheim am Rhein

EU/1/02/213/011-012

28.6.2006

26.6.2006

Plavix

| Sanofi Pharma Bristol-Myers Squibb SNC |
| --- |
| 174 avenue de France |
| F-75013 Paris |

Sanofi Pharma Bristol-Myers Squibb SNC

174 avenue de France

F-75013 Paris

EU/1/98/069/001a-001b

EU/1/98/069/002a-002b

EU/1/98/069/003a-003b

EU/1/98/069/004a-004b

28.6.2006

26.6.2006

Zenapax

| Roche Registration Limited |
| --- |
| 6 Falcon Way |
| Shire Park |
| Welwyn Garden City, AL7 1TW |
| United Kingdom |

Roche Registration Limited

6 Falcon Way

Shire Park

Welwyn Garden City, AL7 1TW

United Kingdom

EU/1/99/098/001-002

28.6.2006

27.6.2006

Kaletra

| Abbott laboratories Ltd |
| --- |
| Queenborough |
| Kent ME11 5EL |
| United Kingdom |

Abbott laboratories Ltd

Queenborough

Kent ME11 5EL

United Kingdom

EU/1/01/172/004-005

29.6.2006

—   Withdrawal of a marketing authorization (Article 13 of Regulation (EC) No 726/2004 of the European Parliament and of the Council)

| Date of the decision | Name of the medicinal product | Holder of the marketing authorization | Number of the entry in the Community Register | Date of notification |
| --- | --- | --- | --- | --- |
| 26.6.2006 | Fortovase | Roche Registration Limited |
| 6 Falcon Way |
| Shire Park |
| Welwyn Garden City, AL7 1TW |
| United Kingdom |

Date of the decision

Name of the medicinal product

Holder of the marketing authorization

Number of the entry in the Community Register

Date of notification

26.6.2006

Fortovase

Roche Registration Limited

6 Falcon Way

Shire Park

Welwyn Garden City, AL7 1TW

United Kingdom

EU/1/98/075/001-002

28.6.2006

—   Issuing of a marketing authorization (Article 38 of Regulation (EC) No 726/2004 of the European Parliament and of the Council): Accepted

| Date of the decision | Name of the medicinal product | INN
  (International Non-Proprietary Name) | Holder of the marketing authorization | Number of the entry in the Community Register | Pharmaceutical form | ATC code
  (Anatomical Therapeutic Chemical Code) | Date of notification |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 19.6.2006 | Convenia | cefovecine | Pfizer Ltd |
| Ramsgate Road |
| Sandwich |
| Kent CT 13 9NJ |
| United Kingdom |

Date of the decision

Name of the medicinal product

INN

(International Non-Proprietary Name)

Holder of the marketing authorization

Number of the entry in the Community Register

Pharmaceutical form

ATC code

(Anatomical Therapeutic Chemical Code)

Date of notification

19.6.2006

Convenia

cefovecine

Pfizer Ltd

Ramsgate Road

Sandwich

Kent CT 13 9NJ

United Kingdom

EU/2/06/059/001

Powder and solvent for solution for injection

QJ01DD91

21.6.2006

Anyone wishing to consult the public assessment report on the medicinal products in question and the decisions relating thereto is invited to contact:

| The European Medicines Agency |
| --- |
| 7, Westferry Circus, Canary Wharf |
| London E14 4HB |
| United Kingdom |

The European Medicines Agency

7, Westferry Circus, Canary Wharf

London E14 4HB

United Kingdom

---

(1)  OJ L 136 of 30.4.2004, p. 1.

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/24 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/24

---

Summary of Community decisions on marketing authorizations in respect of medicinal products from 1 June 2006 to 30 June 2006

(Decisions taken pursuant to Article 34 of Directive 2001/83/EC (1) or Article 38 of Directive 2001/82/EC (2))

(2006/C 176/10)

—   Issuing, maintenance or modification of a national marketing authorisation

| Date of the decision | Name(s) of the medicinal product | Holder(s) of the marketing authorization | Member State concerned | Date of notification |
| --- | --- | --- | --- | --- |
| 23.6.2006 | Micotil | See Annex I | See Annex I | 23.6.2006 |
| 27.6.2006 | Tysabri | Elan Pharma International Ltd. |
| Monksland |
| Athlone |
| County Westmeath |
| Ireland |

Date of the decision

Name(s) of the medicinal product

Holder(s) of the marketing authorization

Member State concerned

Date of notification

23.6.2006

Micotil

See Annex I

See Annex I

23.6.2006

27.6.2006

Tysabri

Elan Pharma International Ltd.

Monksland

Athlone

County Westmeath

Ireland

This Decision is addressed to the Member States

28.6.2006

27.6.2006

Kaletra

| Abbott Laboratories Ltd |
| --- |
| Queenborough |
| Kent ME11 5EL |
| United Kingdom |

Abbott Laboratories Ltd

Queenborough

Kent ME11 5EL

United Kingdom

This Decision is addressed to the Member States

29.6.2006

---

(1)  OJ L 311, 28.11.2001, p. 67.

(2)  OJ L 311, 28.11.2001, p. 1.

---

ANNEX I

LIST OF THE NAMES, PHARMACEUTICAL FORM, STRENGTH OF THE MEDICINAL PRODUCTS, ROUTES OF ADMINISTRATION, ANIMAL SPECIES AND MARKETING AUTHORISATION HOLDERS IN THE CONCERNED MEMBER STATES

| Member State | Marketing Authorisation Holder | Product trade name | Strength | Pharmaceu-tical form | Animal species | Frequency | Recommended dose
  Route of administration |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Austria | Boehringer Ingelheim Vetmedica GmbH |
| Binger Strasse 173 |
| D-55216 Ingelheim |

Member State

Marketing Authorisation Holder

Product trade name

Strength

Pharmaceu-tical form

Animal species

Frequency

Recommended dose

Route of administration

Austria

Boehringer Ingelheim Vetmedica GmbH

Binger Strasse 173

D-55216 Ingelheim

Micotil — Injektionslösung für Rinder

300 mg/ml

Solution for injection

Cattle (calves and heifers)

Single dose

10 mg of tilmicosin/kg bw

subcutaneous use

Belgium

| Eli Lilly Benelux |
| --- |
| Stoofstraat 52 |
| B-1000 Bruxelles |

Eli Lilly Benelux

Stoofstraat 52

B-1000 Bruxelles

Micotil

300 mg/ml

Solution for injection

Cattle, sheep

Single dose

10 mg/kg bw

subcutaneous use

Czech Republic

| Eli Lilly Regional Operations GmbH |
| --- |
| Elanco Animal Health |
| Barichgasse 40-42 |
| A-1030 Wien |

Eli Lilly Regional Operations GmbH

Elanco Animal Health

Barichgasse 40-42

A-1030 Wien

Micotil 300 inj. ad us. vet.

300 mg/ml

Solution for injection

Young cattle (bovine)

Not for use in cows producing milk for human consumption

Single dose

1 ml for 30 kg bw (i.e. 10 mg of tilmicosin/kg bw)

subcutaneous use

France

| Lilly France |
| --- |
| 13, rue Pages |
| F-92158 Suresnes cedex |
| Paris |

Lilly France

13, rue Pages

F-92158 Suresnes cedex

Paris

Micotil 300

300 mg/ml

Solution for injection

Bovine

Single dose

10 mg/kg bw

subcutaneous use

Germany

| Lilly Deutschland GmbH |
| --- |
| Abt. ELANCO Animal Health |
| Teichweg 3 |
| D-35396 Gießen |

Lilly Deutschland GmbH

Abt. ELANCO Animal Health

Teichweg 3

D-35396 Gießen

Micotil 300

300 mg/ml

Solution for injection

Cattle (not to be used in lactating cows)

Single dose

10 mg tilmicosin per kg bw, corresponding to 1 ml Micotil 300 per 30 kg bw

subcutaneous use

Greece

| ELANCO ELLAS |
| --- |
| Messogion 335 Av, |
| GR-15231 Athens |

ELANCO ELLAS

Messogion 335 Av,

GR-15231 Athens

Micotil 300

300 mg/ml

Solution for injection

Cattle, sheep

Single dose

10 mg tilmicosin/kg bw

subcutaneous use

Hungary

| Eli Lilly Regional Operations GmbH |
| --- |
| Barichgasse 40-42 |
| A-1030 Wien |

Eli Lilly Regional Operations GmbH

Barichgasse 40-42

A-1030 Wien

Micotil 300 Injection A.U.V.

300 mg/ml

Solution for injection

Cattle (calf)

Single dose

10 mg tilmicosin/kg bw

subcutaneous use

Ireland

| Eli Lilly & Company Ltd |
| --- |
| Elanco Animal Health |
| Kingsclere Road |
| Basingstoke |
| Hampshire |
| RG21 6XA |
| United Kingdom |

Eli Lilly & Company Ltd

Elanco Animal Health

Kingsclere Road

Basingstoke

Hampshire

RG21 6XA

United Kingdom

Micotil Injection

300 mg/ml

Solution for injection

Cattle and sheep

Single dose

All sheep indications and pneumonia in cattle:

| | 1ml Micotil per 30 kg bw (equivalent to 10 mg tilmicosin per kg bw). |
| --- | --- |

1ml Micotil per 30 kg bw (equivalent to 10 mg tilmicosin per kg bw).

Interdigital necrobacillosis in cattle:

| | 0.5 — 1 ml Micotil per 30 kg bw (equivalent to 5-10 mg tilmicosin per kg bw) |
| --- | --- |

0.5 — 1 ml Micotil per 30 kg bw (equivalent to 5-10 mg tilmicosin per kg bw)

subcutaneous use

Italy

| Eli Lilly Italia S.p.A |
| --- |
| Elanco Animal Health |
| Via Gramsci, 733 |
| Sesto Fiorentino |
| I-50019 Firenze |

Eli Lilly Italia S.p.A

Elanco Animal Health

Via Gramsci, 733

Sesto Fiorentino

I-50019 Firenze

Micotil 300

300 mg/ml

Solution for injection

Cattle, sheep and rabbit

Single dose

10 mg tilmicosin/kg bw (1 ml/30 kg bw)

subcutaneous use

Netherlands

| Eli Lilly Nederland B.V. |
| --- |
| Postbus 379 |
| 3990 GD Houten |
| Nederland |

Eli Lilly Nederland B.V.

Postbus 379

3990 GD Houten

Nederland

Micotil 300

300 mg/ml

Solution for injection

Cattle and calves up to 2 years of age;

Non-lactating sheep

Single dose

10 mg tilmicosin/kg bw

subcutaneous use

Poland

| Eli Lilly (Suisse) S.A. |
| --- |
| ul. Stawki no. 2, 21 pietro |
| 00-193 Warsaw |
| Polska |

Eli Lilly (Suisse) S.A.

ul. Stawki no. 2, 21 pietro

00-193 Warsaw

Polska

Micotil 300

300 mg/ml

Solution for injection

Bovine

Single dose

1 ml/30 kg bw

subcutaneous use

Portugal

| Lilly Farma — Produtos Farmacêuticos, Lda |
| --- |
| Rua Dr. António Loureiro Borges, 4 — piso 3 |
| Arquiparque — Miraflores |
| P-1495-131 Algés |

Lilly Farma — Produtos Farmacêuticos, Lda

Rua Dr. António Loureiro Borges, 4 — piso 3

Arquiparque — Miraflores

P-1495-131 Algés

Micotil

300 mg/ml

Solution for injection

Calves

Single dose

10 mg tilmicosin per kg bw (1ml per 30 kg bw)

subcutaneous use

Slovak Republic

| Eli Lilly Regional Operations GmbH |
| --- |
| Oblina 54 |
| 90027 Bernolakova |
| Slovenská republika |

Eli Lilly Regional Operations GmbH

Oblina 54

90027 Bernolakova

Slovenská republika

Micotil

300 mg/ml

Solution for injection

Young cattle

Single dose

10 mg Tilmicosinum/ kg bw equivalent to 1 ml per 30 kg bw, during 3-4 days

subcutaneous use.

Slovenia

| Iris mednarodna trgovina d.o.o |
| --- |
| Cesta v Gorice 8, |
| SLO-1000 Ljubljana |

Iris mednarodna trgovina d.o.o

Cesta v Gorice 8,

SLO-1000 Ljubljana

Micotil 300

300 mg/ml

Solution for injection

Cattle

Single dose

1 ml Micotil 300 per 30 kg bw (10 mg tilmicosin/kg bw)

subcutaneous use

Spain

| Lilly S.A. |
| --- |
| Elanco Valquimica S.A. |
| Avda. de la Industria, 30 |
| E-28108 Alcobendas |
| (Madrid) |

Lilly S.A.

Elanco Valquimica S.A.

Avda. de la Industria, 30

E-28108 Alcobendas

(Madrid)

Micotil 300

300 mg/ml

Solution for injection

Cattle

Single dose

10 mg tilmicosin/kg bw

subcutaneous use

United Kingdom

| Eli Lilly Industries Ltd |
| --- |
| Elanco Animal Health |
| Kingsclere Road |
| Basingtstoke |
| Hampshire |
| RG21 6XA |
| United Kingdom |

Eli Lilly Industries Ltd

Elanco Animal Health

Kingsclere Road

Basingtstoke

Hampshire

RG21 6XA

United Kingdom

Micotil

300 mg/ml

Solution for injection

Cattle

Sheep

(over 15kg)

Single dose

Sheep:

| | 10 mg/kg bw |
| --- | --- |

10 mg/kg bw

Cattle:

| | Pneumonia: 10 mg/kg bw |
| --- | --- |

Pneumonia: 10 mg/kg bw

Interdigital necrobacillosis:

| | 5 mg/kg bw |
| --- | --- |

5 mg/kg bw

subcutaneous use

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/28 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/28

---

COM documents other than legislative proposals adopted by the Commission

(2006/C 176/11)

| Document | Part | Date | Title |
| --- | --- | --- | --- |
| COM(2006) 75 | | 15.2.2006 | Commission working document — Contribution to the interinstitutional negotiations on the Proposal for renewal of the interinstitutional agreement on budgetary discipline and improvement of the budgetary procedure |
| COM(2006) 173 | | 25.4.2006 | Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions — i2010 eGovernment Action Plan: Accelerating eGovernment in Europe for the Benefit of All |
| COM(2006) 181 | | 27.4.2006 | Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions Towards a Global Partnership in the Information Society: Follow-up to the Tunis Phase of the World Summit on the Information Society (WSIS) |
| COM(2006) 211 | | 10.5.2006 | Communication from the Commission to the European Council: A citizens' agenda — delivering results for Europe |
| COM(2006) 215 | | 19.5.2006 | Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions: i2010 — First Annual Report on the European Information Society |
| COM(2006) 223 | | 16.5.2006 | Report from the Commission: Convergence report 2006 on Lithuania (prepared in accordance with Article 122(2) of the Treaty at the request of Lithuania) |
| COM(2006) 224 | | 16.5.2006 | Report from the Commission — Convergence report 2006 on Slovenia (prepared in accordance with Article 122(2) of the Treaty at the request of Slovenia) |
| COM(2006) 246 | | 24.5.2006 | Communication from the Commission to the Council and the European Parliament — Improving consultation on Community fisheries management |
| COM(2006) 251 | | 31.5.2006 | Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions: A strategy for a Secure Information Society — ‘Dialogue, partnership and empowerment’ |
| COM(2006) 253 | | 24.5.2006 | Communication from the Commission to the Council and the European Parliament: A Concept for European Community Support for Security Sector Reform |
| COM(2006) 260 | | 23.5.2006 | Report from the Commission to the European Parliament and the Council on EAGGF Guarantee Section expenditure — Early warning system No 1–4/2006 |

Document

Part

Date

Title

COM(2006) 75

15.2.2006

Commission working document — Contribution to the interinstitutional negotiations on the Proposal for renewal of the interinstitutional agreement on budgetary discipline and improvement of the budgetary procedure

COM(2006) 173

25.4.2006

Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions — i2010 eGovernment Action Plan: Accelerating eGovernment in Europe for the Benefit of All

COM(2006) 181

27.4.2006

Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions Towards a Global Partnership in the Information Society: Follow-up to the Tunis Phase of the World Summit on the Information Society (WSIS)

COM(2006) 211

10.5.2006

Communication from the Commission to the European Council: A citizens' agenda — delivering results for Europe

COM(2006) 215

19.5.2006

Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions: i2010 — First Annual Report on the European Information Society

COM(2006) 223

16.5.2006

Report from the Commission: Convergence report 2006 on Lithuania (prepared in accordance with Article 122(2) of the Treaty at the request of Lithuania)

COM(2006) 224

16.5.2006

Report from the Commission — Convergence report 2006 on Slovenia (prepared in accordance with Article 122(2) of the Treaty at the request of Slovenia)

COM(2006) 246

24.5.2006

Communication from the Commission to the Council and the European Parliament — Improving consultation on Community fisheries management

COM(2006) 251

31.5.2006

Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions: A strategy for a Secure Information Society — ‘Dialogue, partnership and empowerment’

COM(2006) 253

24.5.2006

Communication from the Commission to the Council and the European Parliament: A Concept for European Community Support for Security Sector Reform

COM(2006) 260

23.5.2006

Report from the Commission to the European Parliament and the Council on EAGGF Guarantee Section expenditure — Early warning system No 1–4/2006

These texts are available on EUR-Lex: http://europa.eu.int/eur-lex/lex/

---

II Preparatory Acts

Commission

| 28.7.2006 | EN | Official Journal of the European Union | C 176/29 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/29

---

Legislative proposals adopted by the Commission

(2006/C 176/12)

| Document | Part | Date | Title |
| --- | --- | --- | --- |
| COM(2006) 198 | | 8.5.2006 | Proposal for a Council Decision amending Decision 2005/231/EC authorising Sweden to apply a reduced rate of taxation to electricity consumed by certain households and service sector companies in accordance with Article 19 of Directive 2003/96/EC |
| COM(2006) 202 | | 17.5.2006 | Proposal for a Decision of the European Parliament and of the Council establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013) |
| COM(2006) 207 | | 12.5.2006 | Proposal for a Council Decision providing exceptional Community financial assistance to Kosovo |
| COM(2006) 213 | | 18.5.2006 | Modified proposal for a Council Regulation amending Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities |
| COM(2006) 219 | | 19.5.2006 | Proposal for a Directive of the European Parliament and of the Council on the term of protection of copyright and certain related rights (Codified version) |
| COM(2006) 222 | | 19.5.2006 | Proposal for a Directive of the European Parliament and of the Council concerning misleading and comparative advertising (codified version) |
| COM(2006) 225 | | 16.5.2006 | Proposal for a Council Decision in accordance with Article 122(2) of the Treaty on the adoption by Slovenia of the single currency on 1 January 2007 |
| COM(2006) 226 | | 22.5.2006 | Proposal for a Directive of the European Parliament and of the Council on rental right and lending right and on certain rights related to copyright in the field of intellectual property (Codified version) |
| COM(2006) 227 | | 19.5.2006 | Proposal for a Council Regulation amending the Annex to Regulation (EC) No 2042/2000 imposing a definitive anti-dumping duty on imports of television camera systems originating in Japan |
| COM(2006) 242 | | 31.5.2006 | Proposal for a Council Regulation amending Annex IV to Regulation (EC) No 850/2004 of the European Parliament and of the Council on persistent organic pollutants and amending Directive 79/117/EEC |
| COM(2006) 250 | | 30.5.2006 | Proposal for a Council Decision on the conclusion, on behalf of the European Community, of the Rotterdam Convention on the Prior Informed Consent Procedure for certain hazardous chemicals and pesticides in international trade |
| COM(2006) 258 | | 1.6.2006 | Proposal for a Council Directive laying down minimum standards for the protection of calves (codified version) |
| COM(2006) 259 | | 1.6.2006 | Proposal for a Council Decision on a Community position within the EC-Turkey Customs Co-operation Committee on the adoption of a Decision laying down detailed rules for the application of Decision No 1/95 of the EC-Turkey Association Council |
| COM(2006) 261 | | 2.6.2006 | Proposal for a Council Regulation amending Regulation (EC) No 1321/2004 on the establishment of structures for the management of the European satellite radio-navigation programmes |
| COM(2006) 262 | | 2.6.2006 | Amended Proposal for a Directive of the European Parliament and of the Council on stands for two-wheel motor vehicles (Codified version) |
| COM(2006) 263 | | 2.6.2006 | Proposal for a Council Decision authorising Greece and Portugal to introduce special measures derogating from Article 21(1) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes |
| COM(2006) 265 | | 2.6.2006 | Amended Proposal for a Directive of the European Parliament and of the Council on passenger hand-holds on two-wheel motor vehicles (Codified Version) |
| COM(2006) 266 | 1 | 2.6.2006 | Proposal for a Council Decision on the signature and provisional application of the Agreement between the European Community and the Republic of Paraguay on certain aspects of air services |
| COM(2006) 266 | 2 | 2.6.2006 | Proposal for a Council Decision on the conclusion of the Agreement between the European Community and the Republic of Paraguay on certain aspects of air services |
| COM(2006) 267 | | 30.5.2006 | Proposal for a Council Decision amending Decision 2003/631/EC adopting measures concerning Liberia under Article 96 of the ACP EC Partnership Agreement in a case of special urgency |
| COM(2006) 271 | | 6.6.2006 | Proposal for a Council Regulation introducing, on the occasion of the accession of Bulgaria and Romania, special temporary measures for recruitment of officials of the European Communities |
| COM(2006) 273 | | 6.6.2006 | Proposal for a Council Decision amending Decision 90/424/EEC on expenditure in the veterinary field |
| COM(2006) 274 | 1 | 7.6.2006 | Proposal for a Council Decision on the signature of the Agreement between the European Community and the government of Canada establishing a framework for co-operation in the fields of higher education, training and youth |
| COM(2006) 274 | 2 | 7.6.2006 | Proposal for a Council Decision on the conclusion of the Agreement between the European Community and the government of Canada establishing a framework for co-operation in the fields of higher education, training and youth |

Document

Part

Date

Title

COM(2006) 198

8.5.2006

Proposal for a Council Decision amending Decision 2005/231/EC authorising Sweden to apply a reduced rate of taxation to electricity consumed by certain households and service sector companies in accordance with Article 19 of Directive 2003/96/EC

COM(2006) 202

17.5.2006

Proposal for a Decision of the European Parliament and of the Council establishing a Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013)

COM(2006) 207

12.5.2006

Proposal for a Council Decision providing exceptional Community financial assistance to Kosovo

COM(2006) 213

18.5.2006

Modified proposal for a Council Regulation amending Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities

COM(2006) 219

19.5.2006

Proposal for a Directive of the European Parliament and of the Council on the term of protection of copyright and certain related rights (Codified version)

COM(2006) 222

19.5.2006

Proposal for a Directive of the European Parliament and of the Council concerning misleading and comparative advertising (codified version)

COM(2006) 225

16.5.2006

Proposal for a Council Decision in accordance with Article 122(2) of the Treaty on the adoption by Slovenia of the single currency on 1 January 2007

COM(2006) 226

22.5.2006

Proposal for a Directive of the European Parliament and of the Council on rental right and lending right and on certain rights related to copyright in the field of intellectual property (Codified version)

COM(2006) 227

19.5.2006

Proposal for a Council Regulation amending the Annex to Regulation (EC) No 2042/2000 imposing a definitive anti-dumping duty on imports of television camera systems originating in Japan

COM(2006) 242

31.5.2006

Proposal for a Council Regulation amending Annex IV to Regulation (EC) No 850/2004 of the European Parliament and of the Council on persistent organic pollutants and amending Directive 79/117/EEC

COM(2006) 250

30.5.2006

Proposal for a Council Decision on the conclusion, on behalf of the European Community, of the Rotterdam Convention on the Prior Informed Consent Procedure for certain hazardous chemicals and pesticides in international trade

COM(2006) 258

1.6.2006

Proposal for a Council Directive laying down minimum standards for the protection of calves (codified version)

COM(2006) 259

1.6.2006

Proposal for a Council Decision on a Community position within the EC-Turkey Customs Co-operation Committee on the adoption of a Decision laying down detailed rules for the application of Decision No 1/95 of the EC-Turkey Association Council

COM(2006) 261

2.6.2006

Proposal for a Council Regulation amending Regulation (EC) No 1321/2004 on the establishment of structures for the management of the European satellite radio-navigation programmes

COM(2006) 262

2.6.2006

Amended Proposal for a Directive of the European Parliament and of the Council on stands for two-wheel motor vehicles (Codified version)

COM(2006) 263

2.6.2006

Proposal for a Council Decision authorising Greece and Portugal to introduce special measures derogating from Article 21(1) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

COM(2006) 265

2.6.2006

Amended Proposal for a Directive of the European Parliament and of the Council on passenger hand-holds on two-wheel motor vehicles (Codified Version)

COM(2006) 266

1

2.6.2006

Proposal for a Council Decision on the signature and provisional application of the Agreement between the European Community and the Republic of Paraguay on certain aspects of air services

COM(2006) 266

2

2.6.2006

Proposal for a Council Decision on the conclusion of the Agreement between the European Community and the Republic of Paraguay on certain aspects of air services

COM(2006) 267

30.5.2006

Proposal for a Council Decision amending Decision 2003/631/EC adopting measures concerning Liberia under Article 96 of the ACP EC Partnership Agreement in a case of special urgency

COM(2006) 271

6.6.2006

Proposal for a Council Regulation introducing, on the occasion of the accession of Bulgaria and Romania, special temporary measures for recruitment of officials of the European Communities

COM(2006) 273

6.6.2006

Proposal for a Council Decision amending Decision 90/424/EEC on expenditure in the veterinary field

COM(2006) 274

1

7.6.2006

Proposal for a Council Decision on the signature of the Agreement between the European Community and the government of Canada establishing a framework for co-operation in the fields of higher education, training and youth

COM(2006) 274

2

7.6.2006

Proposal for a Council Decision on the conclusion of the Agreement between the European Community and the government of Canada establishing a framework for co-operation in the fields of higher education, training and youth

These texts are available on EUR-Lex: http://europa.eu.int/eur-lex/lex/

---

III Notices

Commission

| 28.7.2006 | EN | Official Journal of the European Union | C 176/31 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/31

---

Call for proposals for Pilot Projects on civil protection cross border co-operation in the fight against natural disasters

(2006/C 176/13)

| I.1. | The European Commission, Directorate-General for ‘Environment’, ‘Civil Protection’ Unit, is launching a Call for Proposals with the aim of identifying actions which might be eligible for financial support in the framework of Pilot Projects on civil protection cross border co-operation in the fight against natural disasters. These projects should aim at raising awareness and providing a framework for closer cooperation in cross border civil protection. This financial support would take the form of grants. |
| --- | --- |

I.1.

The European Commission, Directorate-General for ‘Environment’, ‘Civil Protection’ Unit, is launching a Call for Proposals with the aim of identifying actions which might be eligible for financial support in the framework of Pilot Projects on civil protection cross border co-operation in the fight against natural disasters. These projects should aim at raising awareness and providing a framework for closer cooperation in cross border civil protection. This financial support would take the form of grants.

| I.2. | The fields concerned, and the nature and content of the actions as well as the conditions for granting assistance and application forms are set out in the documentation relating to the call for proposals. Detailed instructions on where and when to submit a proposal are also contained in the documentation. This documentation may be consulted on the Europa website at:
  http://ec.europa.eu/comm/environment/funding/intro_en.htm |
| --- | --- |

I.2.

The fields concerned, and the nature and content of the actions as well as the conditions for granting assistance and application forms are set out in the documentation relating to the call for proposals. Detailed instructions on where and when to submit a proposal are also contained in the documentation. This documentation may be consulted on the Europa website at:

http://ec.europa.eu/comm/environment/funding/intro_en.htm

| I.3. | Proposals must be sent to the Commission to the address indicated in the documentation relating to the call for proposals by 25 September 2006. Proposals must be submitted by post or private courier no later than 25 September 2006 (evidence shall be constituted by the date of dispatch, the postmark or the date of the deposit slip). They may also be delivered by hand to the specific address indicated in the documentation relating to the call for proposals, no later than 25 September 2006 at 17.00 (evidence shall be the acknowledgement of receipt dated and signed by the responsible official).
  Proposals sent by the fixed deadline but received by the Commission after 9 October 2006 (final receipt date) will not be considered eligible. It is the duty of the applicant organisation to ensure that the necessary precautions are taken to respect this deadline.
  Proposals submitted by fax, electronic mail, incomplete applications, or applications sent in several parts will not be accepted. |
| --- | --- |

I.3.

Proposals must be sent to the Commission to the address indicated in the documentation relating to the call for proposals by 25 September 2006. Proposals must be submitted by post or private courier no later than 25 September 2006 (evidence shall be constituted by the date of dispatch, the postmark or the date of the deposit slip). They may also be delivered by hand to the specific address indicated in the documentation relating to the call for proposals, no later than 25 September 2006 at 17.00 (evidence shall be the acknowledgement of receipt dated and signed by the responsible official).

Proposals sent by the fixed deadline but received by the Commission after 9 October 2006 (final receipt date) will not be considered eligible. It is the duty of the applicant organisation to ensure that the necessary precautions are taken to respect this deadline.

Proposals submitted by fax, electronic mail, incomplete applications, or applications sent in several parts will not be accepted.

| I.4. | Procedure for the examination of proposals:
  The procedure for the appraisal of proposals is as follows:






  — | receipt, recording and acknowledgement of receipt by the Commission; |
| --- | --- | --- |

I.4.

Procedure for the examination of proposals:

The procedure for the appraisal of proposals is as follows:

—

receipt, recording and acknowledgement of receipt by the Commission;

| — | examination by the services of the Commission; |
| --- | --- |

—

examination by the services of the Commission;

| — | formulation of the final award decision and communication of the result to the applicants. |
| --- | --- |

—

formulation of the final award decision and communication of the result to the applicants.

Beneficiaries will be selected on the basis of the criteria set out in the documentation mentioned in point I.2.and within the limits of the available budget.

The entire procedure is strictly confidential. In the event of approval by the Commission, a grant agreement (made out in EUR) will be concluded between the Commission and the party submitting the proposal.

---

| 28.7.2006 | EN | Official Journal of the European Union | C 176/32 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/32

---

CALL FOR PROPOSALS — eParticipation 2006/1

(2006/C 176/14)

1.   Objectives and description

eParticipation is a Preparatory Action which aims at harnessing the benefits of the use of Information and Communications Technologies for better legislative processes and better legislation at all levels of governmental decision making, and for an enhanced public participation in such processes.

Pursuant to the eParticipation Workprogramme 2006, the Commission hereby invites consortia to submit proposals.

2.   Eligibility of consortia

The call is open to proposals from legal entities in the 25 EU Member States.

The minimum number of participants in a proposal is two independent, registered, legal entities.

3.   Evaluation and selection

Proposals received will be evaluated by the Commission with the assistance of independent experts. The criteria used in the evaluation are defined in the eParticipation Workprogramme. Proposals that pass the evaluation will be ranked in terms of quality.

The evaluation process of applications for grants by the Commission is set out in the Financial Regulation applicable to the General Budget of the European Communities (1).

4.   Community support

The Community funding will not exceed 75 % of eligible costs incurred by each partner.

In all cases Community funding must not have the effect of creating a profit for a recipient.

5.   Call budget

The total budget for this call for proposals is EUR 1.5 million.

6.   Deadline and address for submission

The deadline for receipt of proposals by the Commission is 4 October 2006, 17.00 hours (Brussels local time).

Proposals submitted after this deadline will not be accepted for evaluation.

In the case of successive submission of the same proposal, the Commission will examine the last version received before the deadline.

Proposals are to be sent to the following address:

European Commission

For the attention of Mr Per Blixt

or

| — | BU31 07/87 |
| --- | --- |
| B-1049 Brussels |

—

BU31 07/87

B-1049 Brussels

or

| — | for delivery in person (hand delivery) or private/express courier service |
| --- | --- |
| 1, rue de Genève |
| (tel: (32-2) 296 80 48) |
| B-1140 Brussels |

—

for delivery in person (hand delivery) or private/express courier service

1, rue de Genève

(tel: (32-2) 296 80 48)

B-1140 Brussels

7.   Time table

The Commission aims to inform proposers of the outcome of the evaluation and selection process within two months after the deadline for submission and to finalise negotiations with the selected proposers within four months after the deadline for submission. Execution of projects will start after the finalisation of negotiations.

8.   Additional information

Detailed information on how to prepare and submit proposals is given in the eParticipation Guide for proposers 2006. This document, along with the eParticipation Workprogramme 2006 and other information relating to this call and the evaluation process can be downloaded from the website indicated below.

http://europa.eu.int/information_society/activities/egovernment_research/eparticipation/index_en.htm

All correspondence relating to this call must cite the call identifier eParticipation 2006/1.

All proposals received will be treated in strict confidence.

---

(1)  Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (OJ L 248, 16.09.2002, p. 1).

---

Corrigenda

| 28.7.2006 | EN | Official Journal of the European Union | C 176/34 |
| --- | --- | --- | --- |

28.7.2006

EN

Official Journal of the European Union

C 176/34

---

Corrigenda to information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 68/2001 of 12 January 2001, as amended by Commission Regulation (EC) No 363/2004 of 25 February 2004, on the application of Articles 87 and 88 of the EC Treaty to training aid

(
  ‘Official Journal of the European Union’ C 32 of 8 February 2006
  )

(2006/C 176/15)

(Text with EEA relevance)

On page 15, the information form for Aid No XT 9/05 is replaced by the following text:

| ‘Aid No | XT 9/05 |
| --- | --- |
| Member State | United Kingdom |
| Region | Objective 2 East Wales And Transitional Programme |
| Title of aid scheme or name of company receiving individual aid | Splotlands Credit Union |
| Legal basis | Council Regulation (EC) No 1260/1999
  The Structural Funds (National Assembly for Wales) Regulations 2000 (No/906/2000)
  The Structural Funds (National Assembly for Wales) Designation 2000 |
| Annual expenditure planned under the scheme or overall amount of individual aid granted to the company | Aid scheme | Annual overall amount | GBP 17 112 |
| Loans guaranteed | |
| Individual aid | Overall aid amount | |
| Loans guaranteed | |
| Maximum aid intensity | In conformity with Article 4(2)-(7) of the Regulation | Yes | |
| Date of implementation | From 1.1.2005 |
| Duration of scheme or individual aid award | Until 31.12.2006

  NB As noted above, the grant was committed prior to 31 December 2006. Payments against this commitment will, potentially (in line with N+2), continue until 31 December 2007 |
| Objective of aid | General training | Yes |
| Limited to specific sectors | Yes |
| Other services (Financial Services) | Yes |
| Name and address of the granting authority | Name:
  National Assembly for Wales |
| Address:





  C/o Welsh European funding Office |
| Cwm Cynon Business Park |
| Mountain Ash |
| CF45 4ER |

‘Aid No

XT 9/05

Member State

United Kingdom

Region

Objective 2 East Wales And Transitional Programme

Title of aid scheme or name of company receiving individual aid

Splotlands Credit Union

Legal basis

Council Regulation (EC) No 1260/1999

The Structural Funds (National Assembly for Wales) Regulations 2000 (No/906/2000)

The Structural Funds (National Assembly for Wales) Designation 2000

Annual expenditure planned under the scheme or overall amount of individual aid granted to the company

Aid scheme

Annual overall amount

GBP 17 112

Loans guaranteed

Individual aid

Overall aid amount

Loans guaranteed

Maximum aid intensity

In conformity with Article 4(2)-(7) of the Regulation

Yes

Date of implementation

From 1.1.2005

Duration of scheme or individual aid award

Until 31.12.2006

NB As noted above, the grant was committed prior to 31 December 2006. Payments against this commitment will, potentially (in line with N+2), continue until 31 December 2007

Objective of aid

General training

Yes

Limited to specific sectors

Yes

Other services (Financial Services)

Yes

Name and address of the granting authority

Name:

National Assembly for Wales

Address:

C/o Welsh European funding Office

Cwm Cynon Business Park

Mountain Ash

CF45 4ER

Large individual aid grants

In conformity with Article 5 of the Regulation

Yes’

---