# Official Journal L 333/2015

| | ISSN 1977-0677 |
| --- | --- |
| Official Journal
  of the European Union | L 333 |
| | |
| English edition | Legislation | Volume 5819 December 2015 |

ISSN 1977-0677

Official Journal

of the European Union

L 333

English edition

Legislation

Volume 5819 December 2015

---

| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | INTERNATIONAL AGREEMENTS |
| | * | Council Decision (EU) 2015/2399 of 26 October 2015 on the signing, on behalf of the European Union, and provisional application of the Agreement between the European Union and the Republic of Colombia on the short-stay visa waiver | 1 |
| | | Agreement between the European Union and the Republic of Colombia on the short-stay visa waiver | 3 |
| | * | Council Decision (EU) 2015/2400 of 8 December 2015 on the conclusion, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments | 10 |
| | | Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments | 12 |
| | | REGULATIONS |
| | * | Commission Delegated Regulation (EU, Euratom) 2015/2401 of 2 October 2015 on the content and functioning of the Register of European political parties and foundations | 50 |
| | * | Commission Delegated Regulation (EU) 2015/2402 of 12 October 2015 reviewing harmonised efficiency reference values for separate production of electricity and heat in application of Directive 2012/27/EU of the European Parliament and of the Council and repealing Commission Implementing Decision 2011/877/EU | 54 |
| | * | Commission Implementing Regulation (EU) 2015/2403 of 15 December 2015 establishing common guidelines on deactivation standards and techniques for ensuring that deactivated firearms are rendered irreversibly inoperable (
  1
  ) | 62 |
| | * | Commission Implementing Regulation (EU) 2015/2404 of 16 December 2015 operating deductions from fishing quotas available for certain stocks in 2015 on account of overfishing of other stocks in the previous years and amending Implementing Regulation (EU) 2015/1801 | 73 |
| | * | Commission Implementing Regulation (EU) 2015/2405 of 18 December 2015 opening and providing for the management of EU tariff quotas for agricultural products originating in Ukraine | 89 |
| | * | Commission Regulation (EU) 2015/2406 of 18 December 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 1 (
  1
  ) | 97 |
| | * | Commission Implementing Regulation (EU) 2015/2407 of 18 December 2015 renewing the derogation from Council Regulation (EC) No 1967/2006 as regards the minimum distance from coast and the minimum sea depth for boat seines fishing for transparent goby (Aphia minuta) in certain territorial waters of Italy | 104 |
| | | Commission Implementing Regulation (EU) 2015/2408 of 18 December 2015 establishing the standard import values for determining the entry price of certain fruit and vegetables | 108 |
| | | Commission Implementing Regulation (EU) 2015/2409 of 18 December 2015 determining the quantities to be added to the quantity fixed for the subperiod from 1 April to 30 June 2016 under the tariff quota opened by Regulation (EC) No 536/2007 for poultrymeat originating in the United States of America | 110 |
| | | Commission Implementing Regulation (EU) 2015/2410 of 18 December 2015 determining the quantities to be added to the quantity fixed for the subperiod from 1 April to 30 June 2016 under the tariff quotas opened by Implementing Regulation (EU) 2015/2077 for eggs, egg products and egg albumin originating in Ukraine | 112 |
| | | Commission Implementing Regulation (EU) 2015/2411 of 18 December 2015 determining the quantities to be added to the quantity fixed for the subperiod from 1 April to 30 June 2016 under the tariff quotas opened by Regulation (EC) No 1384/2007 for poultrymeat originating in Israel | 114 |
| | | Commission Implementing Regulation (EU) 2015/2412 of 18 December 2015 determining the quantities to be added to the quantity fixed for the subperiod 1 April to 30 June 2016 under the tariff quotas opened by Regulation (EC) No 442/2009 in the pigmeat sector | 116 |
| | | DECISIONS |
| | * | Political and Security Committee Decision (CFSP) 2015/2413 of 9 December 2015 extending the mandate of the Head of Mission of the European Union Police Mission in Afghanistan (EUPOL AFGHANISTAN) (EUPOL Afghanistan/2/2015) | 118 |
| | * | Commission Implementing Decision (EU) 2015/2414 of 17 December 2015 on the publication with a restriction in the Official Journal of the European Union of the reference of harmonised standard EN 521:2006 Specifications for dedicated liquefied petroleum gas appliances — Portable vapour pressure liquefied petroleum gas appliances in accordance with Directive 2009/142/EC of the European Parliament and of the Council
  (notified under document C(2015) 9145)

   (
  1
  ) | 120 |
| | * | Commission Implementing Decision (EU) 2015/2415 of 17 December 2015 on the approval pursuant to Article 19 of Regulation (EC) No 1008/2008 of the European Parliament and of the Council of modified traffic distribution rules for the airports Milan Malpensa, Milan Linate and Orio al Serio (Bergamo)
  (notified under document C(2015) 9177) | 124 |
| | * | Commission Implementing Decision (EU) 2015/2416 of 17 December 2015 recognising certain areas of the United States of America as being free from Agrilus planipennis Fairmaire
  (notified under document C(2015) 9185) | 128 |
| | * | Commission Implementing Decision (EU) 2015/2417 of 17 December 2015 amending Implementing Decision (EU) 2015/789 as regards measures to prevent the introduction into and the spread within the Union of Xylella fastidiosa (Wells et al.)
  (notified under document C(2015) 9191) | 143 |
| | * | Commission Decision (EU) 2015/2418 of 18 December 2015 amending Decision 1999/352/EC, ECSC, Euratom establishing the European Anti-fraud Office (OLAF) | 148 |
| | | RECOMMENDATIONS |
| | * | Recommendation (EU) 2015/2419 of 16 March 2015 on the implementation of the EU-Ukraine Association Agenda | 150 |

Contents

II   Non-legislative acts

page

INTERNATIONAL AGREEMENTS

*

Council Decision (EU) 2015/2399 of 26 October 2015 on the signing, on behalf of the European Union, and provisional application of the Agreement between the European Union and the Republic of Colombia on the short-stay visa waiver

1

Agreement between the European Union and the Republic of Colombia on the short-stay visa waiver

3

*

Council Decision (EU) 2015/2400 of 8 December 2015 on the conclusion, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments

10

Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments

12

REGULATIONS

*

Commission Delegated Regulation (EU, Euratom) 2015/2401 of 2 October 2015 on the content and functioning of the Register of European political parties and foundations

50

*

Commission Delegated Regulation (EU) 2015/2402 of 12 October 2015 reviewing harmonised efficiency reference values for separate production of electricity and heat in application of Directive 2012/27/EU of the European Parliament and of the Council and repealing Commission Implementing Decision 2011/877/EU

54

*

Commission Implementing Regulation (EU) 2015/2403 of 15 December 2015 establishing common guidelines on deactivation standards and techniques for ensuring that deactivated firearms are rendered irreversibly inoperable (
  1
  )

1

62

*

Commission Implementing Regulation (EU) 2015/2404 of 16 December 2015 operating deductions from fishing quotas available for certain stocks in 2015 on account of overfishing of other stocks in the previous years and amending Implementing Regulation (EU) 2015/1801

73

*

Commission Implementing Regulation (EU) 2015/2405 of 18 December 2015 opening and providing for the management of EU tariff quotas for agricultural products originating in Ukraine

89

*

Commission Regulation (EU) 2015/2406 of 18 December 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 1 (
  1
  )

1

97

*

Commission Implementing Regulation (EU) 2015/2407 of 18 December 2015 renewing the derogation from Council Regulation (EC) No 1967/2006 as regards the minimum distance from coast and the minimum sea depth for boat seines fishing for transparent goby (Aphia minuta) in certain territorial waters of Italy

Aphia minuta

104

Commission Implementing Regulation (EU) 2015/2408 of 18 December 2015 establishing the standard import values for determining the entry price of certain fruit and vegetables

108

Commission Implementing Regulation (EU) 2015/2409 of 18 December 2015 determining the quantities to be added to the quantity fixed for the subperiod from 1 April to 30 June 2016 under the tariff quota opened by Regulation (EC) No 536/2007 for poultrymeat originating in the United States of America

110

Commission Implementing Regulation (EU) 2015/2410 of 18 December 2015 determining the quantities to be added to the quantity fixed for the subperiod from 1 April to 30 June 2016 under the tariff quotas opened by Implementing Regulation (EU) 2015/2077 for eggs, egg products and egg albumin originating in Ukraine

112

Commission Implementing Regulation (EU) 2015/2411 of 18 December 2015 determining the quantities to be added to the quantity fixed for the subperiod from 1 April to 30 June 2016 under the tariff quotas opened by Regulation (EC) No 1384/2007 for poultrymeat originating in Israel

114

Commission Implementing Regulation (EU) 2015/2412 of 18 December 2015 determining the quantities to be added to the quantity fixed for the subperiod 1 April to 30 June 2016 under the tariff quotas opened by Regulation (EC) No 442/2009 in the pigmeat sector

116

DECISIONS

*

Political and Security Committee Decision (CFSP) 2015/2413 of 9 December 2015 extending the mandate of the Head of Mission of the European Union Police Mission in Afghanistan (EUPOL AFGHANISTAN) (EUPOL Afghanistan/2/2015)

118

*

Commission Implementing Decision (EU) 2015/2414 of 17 December 2015 on the publication with a restriction in the Official Journal of the European Union of the reference of harmonised standard EN 521:2006 Specifications for dedicated liquefied petroleum gas appliances — Portable vapour pressure liquefied petroleum gas appliances in accordance with Directive 2009/142/EC of the European Parliament and of the Council
  (notified under document C(2015) 9145)

   (
  1
  )

Official Journal of the European Union

(notified under document C(2015) 9145)

1

120

*

Commission Implementing Decision (EU) 2015/2415 of 17 December 2015 on the approval pursuant to Article 19 of Regulation (EC) No 1008/2008 of the European Parliament and of the Council of modified traffic distribution rules for the airports Milan Malpensa, Milan Linate and Orio al Serio (Bergamo)
  (notified under document C(2015) 9177)

(notified under document C(2015) 9177)

124

*

Commission Implementing Decision (EU) 2015/2416 of 17 December 2015 recognising certain areas of the United States of America as being free from Agrilus planipennis Fairmaire
  (notified under document C(2015) 9185)

Agrilus planipennis

(notified under document C(2015) 9185)

128

*

Commission Implementing Decision (EU) 2015/2417 of 17 December 2015 amending Implementing Decision (EU) 2015/789 as regards measures to prevent the introduction into and the spread within the Union of Xylella fastidiosa (Wells et al.)
  (notified under document C(2015) 9191)

Xylella fastidiosa

(notified under document C(2015) 9191)

143

*

Commission Decision (EU) 2015/2418 of 18 December 2015 amending Decision 1999/352/EC, ECSC, Euratom establishing the European Anti-fraud Office (OLAF)

148

RECOMMENDATIONS

*

Recommendation (EU) 2015/2419 of 16 March 2015 on the implementation of the EU-Ukraine Association Agenda

150

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

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(1)   Text with EEA relevance

1

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

EN

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

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

---

II Non-legislative acts

INTERNATIONAL AGREEMENTS

| 19.12.2015 | EN | Official Journal of the European Union | L 333/1 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/1

---

COUNCIL DECISION (EU) 2015/2399

of 26 October 2015

on the signing, on behalf of the European Union, and provisional application of the Agreement between the European Union and the Republic of Colombia on the short-stay visa waiver

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular point (a) of Article 77(2), in conjunction with Article 218(5), thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | Regulation (EU) No 509/2014 of the European Parliament and of the Council (1) transferred the reference to the Republic of Colombia from Annex I to Annex II to Council Regulation (EC) No 539/2001 (2). |
| --- | --- |

(1)

Regulation (EU) No 509/2014 of the European Parliament and of the Council (1) transferred the reference to the Republic of Colombia from Annex I to Annex II to Council Regulation (EC) No 539/2001 (2).

| (2) | That reference to the Republic of Colombia is accompanied by a footnote indicating that the exemption from the visa requirement shall apply from the date of entry into force of an agreement on visa exemption to be concluded with the European Union. |
| --- | --- |

(2)

That reference to the Republic of Colombia is accompanied by a footnote indicating that the exemption from the visa requirement shall apply from the date of entry into force of an agreement on visa exemption to be concluded with the European Union.

| (3) | Pursuant to Regulation (EU) No 509/2014, the Commission assessed the situation of the Republic of Colombia with regard to the criteria set out in that Regulation. On 29 October 2014, the Commission adopted a report concluding that the significant improvement of the Colombian economic, social and security situation in recent years provided justification for exempting Colombian nationals from the visa requirement when travelling to the European Union. |
| --- | --- |

(3)

Pursuant to Regulation (EU) No 509/2014, the Commission assessed the situation of the Republic of Colombia with regard to the criteria set out in that Regulation. On 29 October 2014, the Commission adopted a report concluding that the significant improvement of the Colombian economic, social and security situation in recent years provided justification for exempting Colombian nationals from the visa requirement when travelling to the European Union.

| (4) | On 19 May 2015, the Council adopted a decision authorising the Commission to open negotiations with the Republic of Colombia for the conclusion of an agreement between the European Union and the Republic of Colombia on the short-stay visa waiver (the ‘Agreement’). |
| --- | --- |

(4)

On 19 May 2015, the Council adopted a decision authorising the Commission to open negotiations with the Republic of Colombia for the conclusion of an agreement between the European Union and the Republic of Colombia on the short-stay visa waiver (the ‘Agreement’).

| (5) | Negotiations on the Agreement were held on 20 May 2015 and were successfully finalised by the initialling thereof on 9 June 2015. |
| --- | --- |

(5)

Negotiations on the Agreement were held on 20 May 2015 and were successfully finalised by the initialling thereof on 9 June 2015.

| (6) | The Agreement should be signed, and the declarations attached to the Agreement should be approved, on behalf of the Union. The Agreement should be applied on a provisional basis as from the day following the date of signature thereof, pending the completion of the procedures for its formal conclusion. |
| --- | --- |

(6)

The Agreement should be signed, and the declarations attached to the Agreement should be approved, on behalf of the Union. The Agreement should be applied on a provisional basis as from the day following the date of signature thereof, pending the completion of the procedures for its formal conclusion.

| (7) | This Decision constitutes a development of the provisions of the Schengen acquis in which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC (3); the United Kingdom is therefore not taking part in the adoption of this Decision and is not bound by it or subject to its application. |
| --- | --- |

(7)

This Decision constitutes a development of the provisions of the Schengen acquis in which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC (3); the United Kingdom is therefore not taking part in the adoption of this Decision and is not bound by it or subject to its application.

| (8) | This Decision constitutes a development of the provisions of the Schengen acquis in which Ireland does not take part, in accordance with Council Decision 2002/192/EC (4); Ireland is therefore not taking part in the adoption of this Decision and is not bound by it or subject to its application, |
| --- | --- |

(8)

This Decision constitutes a development of the provisions of the Schengen acquis in which Ireland does not take part, in accordance with Council Decision 2002/192/EC (4); Ireland is therefore not taking part in the adoption of this Decision and is not bound by it or subject to its application,

HAS ADOPTED THIS DECISION:

Article 1

The signing on behalf of the Union of the Agreement between the European Union and the Republic of Colombia on the short-stay visa waiver (the ‘Agreement’) is hereby authorised, subject to the conclusion of the said Agreement.

The text of the Agreement is attached to this Decision.

Article 2

The declarations attached to this Decision shall be approved on behalf of the Union.

Article 3

The President of the Council is hereby authorised to designate the person(s) empowered to sign the Agreement on behalf of the Union.

Article 4

The Agreement shall be applied on a provisional basis as from the day following the date of signature thereof (5), pending the completion of the procedures for its conclusion.

Article 5

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

Done at Luxembourg, 26 October 2015.

For the Council

The President

C. DIESCHBOURG

---

(1)  Regulation (EU) No 509/2014 of the European Parliament and of the Council of 15 May 2014 amending Council Regulation (EC) No 539/2001 listing the third countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement (OJ L 149, 20.5.2014, p. 67).

1

(2)  Council Regulation (EC) No 539/2001 of 15 March 2001 listing the third countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement (OJ L 81, 21.3.2001, p. 1).

2

(3)  Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengen acquis (OJ L 131, 1.6.2000, p. 43).

3

acquis

(4)  Council Decision 2002/192/EC of 28 February 2002 concerning Ireland's request to take part in some of the provisions of the Schengen acquis (OJ L 64, 7.3.2002, p. 20).

4

acquis

(5)  The date of signature of the Agreement will be published in the Official Journal of the European Union by the General Secretariat of the Council.

5

Official Journal of the European Union

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/3 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/3

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AGREEMENT

between the European Union and the Republic of Colombia on the short-stay visa waiver

THE EUROPEAN UNION, hereinafter referred to as ‘the Union’ or ‘the EU’, and

THE REPUBLIC OF COLOMBIA, hereinafter referred to as ‘Colombia’,

hereinafter referred to jointly as the ‘Contracting Parties’,

WITH A VIEW TO further developing friendly relations between the Contracting Parties and desiring to facilitate travel by ensuring visa-free entry and short stay for their citizens,

HAVING REGARD to Regulation (EU) No 509/2014 of the European Parliament and of the Council of 15 May 2014 amending Council Regulation (EC) No 539/2001 listing the third countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement (1) by, inter alia, transferring 19 third countries, including Colombia, to the list of third countries whose nationals are exempt from the visa requirement for short stays in the Member States,

BEARING IN MIND that Article 1 of Regulation (EU) No 509/2014 states that for those 19 countries, the exemption from the visa requirement shall apply from the date of entry into force of an agreement on visa exemption to be concluded with the Union,

DESIRING to safeguard the principle of equal treatment of all EU citizens,

TAKING INTO ACCOUNT that persons travelling for the purpose of carrying out a paid activity during their short stay are not covered by this Agreement and therefore for that category the relevant rules of Union law and national law of the Member States and the national law of Colombia on the visa obligation or exemption and on the access to employment continue to apply,

TAKING INTO ACCOUNT the Protocol on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice and the Protocol on the Schengen acquis integrated into the framework of the European Union, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, and confirming that the provisions of this Agreement do not apply to the United Kingdom and Ireland,

HAVE AGREED AS FOLLOWS:

Article 1

Purpose

This Agreement provides for visa-free travel for the citizens of the Union and for the citizens of Colombia when travelling to the territory of the other Contracting Party for a maximum period of 90 days in any 180-day period.

Article 2

Definitions

For the purpose of this Agreement:

| (a) | ‘Member State’ shall mean any Member State of the Union, with the exception of the United Kingdom and Ireland; |
| --- | --- |

(a)

‘Member State’ shall mean any Member State of the Union, with the exception of the United Kingdom and Ireland;

| (b) | ‘a citizen of the Union’ shall mean a national of a Member State as defined in point (a); |
| --- | --- |

(b)

‘a citizen of the Union’ shall mean a national of a Member State as defined in point (a);

| (c) | ‘a citizen of Colombia’ shall mean a national of Colombia; |
| --- | --- |

(c)

‘a citizen of Colombia’ shall mean a national of Colombia;

| (d) | ‘Schengen area’ shall mean the area without internal borders comprising the territories of the Member States as defined in point (a) applying the Schengen acquis in full. |
| --- | --- |

(d)

‘Schengen area’ shall mean the area without internal borders comprising the territories of the Member States as defined in point (a) applying the Schengen acquis in full.

| (e) | ‘Schengen acquis’ shall mean all measures, as referred to in Protocol No 19 on the Schengen acquis integrated into the framework of the European Union, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, aimed at ensuring the absence of checks on persons at internal borders, in conjunction with a common policy on checks at external borders and on visas, as well as directly related flanking measures to prevent and combat crime. |
| --- | --- |

(e)

‘Schengen acquis’ shall mean all measures, as referred to in Protocol No 19 on the Schengen acquis integrated into the framework of the European Union, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, aimed at ensuring the absence of checks on persons at internal borders, in conjunction with a common policy on checks at external borders and on visas, as well as directly related flanking measures to prevent and combat crime.

Article 3

Scope of application

1.   Citizens of the Union holding a valid ordinary, diplomatic, service, official or special passport issued by a Member State may enter and stay without a visa in the territory of Colombia for the period of stay as defined in Article 4(1).

Citizens of Colombia holding a valid ordinary, diplomatic, service, official or special passport issued by Colombia may enter and stay without a visa in the territory of the Member States for the period of stay as defined in Article 4(2).

2.   Paragraph 1 of this Article does not apply to persons travelling for the purpose of carrying out a paid activity.

For that category of persons, each Member State individually may decide to impose a visa requirement on the citizens of Colombia or to withdraw it in accordance with Article 4(3) of Council Regulation (EC) No 539/2001 (2).

For that category of persons, Colombia may decide on the visa requirement or the visa waiver for the citizens of each Member State individually in accordance with its national law.

3.   The visa waiver provided for by this Agreement shall apply without prejudice to the laws of the Contracting Parties relating to the conditions of entry and short stay. The Member States and Colombia reserve the right to refuse entry into and short stay in their territories if one or more of these conditions is not met.

4.   The visa waiver applies regardless of the mode of transport used to cross the borders of the Contracting Parties.

5.   Issues not covered by this Agreement shall be governed by Union law, the national law of the Member States and by the national law of Colombia.

Article 4

Duration of stay

1.   Citizens of the Union may stay in the territory of Colombia for a maximum period of 90 days in any 180-day period.

2.   Citizens of Colombia may stay in the territory of the Member States fully applying the Schengen acquis for a maximum period of 90 days in any 180-day period. That period shall be calculated independently of any stay in a Member State which does not yet apply the Schengen acquis in full.

Citizens of Colombia may stay for a maximum period of 90 days in any 180-day period in the territory of each of the Member States that do not yet apply the Schengen acquis in full, independently of the period of stay calculated for the territory of the Member States fully applying the Schengen acquis.

3.   This Agreement does not affect the possibility for Colombia and the Member States to extend the period of stay beyond 90 days in accordance with their respective national laws and Union law.

Article 5

Territorial application

1.   As regards the French Republic, this Agreement shall apply only to the European territory of the French Republic.

2.   As regards the Kingdom of the Netherlands, this Agreement shall apply only to the European territory of the Kingdom of the Netherlands.

Article 6

Joint Committee for the management of the Agreement

1.   The Contracting Parties shall set up a Joint Committee of experts (hereinafter referred to as the ‘Committee’), composed of representatives of the Union and representatives of Colombia. The Union shall be represented by the European Commission.

2.   The Committee shall have the following tasks:

| (a) | monitoring the implementation of this Agreement; |
| --- | --- |

(a)

monitoring the implementation of this Agreement;

| (b) | suggesting amendments or additions to this Agreement; |
| --- | --- |

(b)

suggesting amendments or additions to this Agreement;

| (c) | settling disputes arising from the interpretation or application of this Agreement |
| --- | --- |

(c)

settling disputes arising from the interpretation or application of this Agreement

| (d) | any other task agreed upon by the Contracting Parties. |
| --- | --- |

(d)

any other task agreed upon by the Contracting Parties.

3.   The Committee shall be convened whenever necessary, at the request of one of the Contracting Parties.

4.   The Committee shall establish its rules of procedure.

Article 7

Relationship of this Agreement to existing bilateral visa waiver agreements between the Member States and Colombia

This Agreement shall take precedence over any bilateral agreements or arrangements concluded between individual Member States and Colombia, in so far as they cover issues falling within the scope hereof.

Article 8

Final provisions

1.   This Agreement shall be ratified or approved by the Contracting Parties in accordance with their respective internal procedures and shall enter into force on the first day of the second month following the date of the later of the two notifications by which the Contracting Parties notify each other that those procedures have been completed.

Pending its entry into force, this Agreement shall be applied as from the day following the date of signature hereof.

2.   This Agreement is concluded for an indefinite period, unless terminated in accordance with paragraph 5.

3.   This Agreement may be amended by written agreement of the Contracting Parties. Amendments shall enter into force after the Contracting Parties have notified each other of the completion of their internal procedures necessary for this purpose.

4.   Each Contracting Party may suspend in whole or in part this Agreement, in particular, for reasons of public policy, the protection of national security or the protection of public health, irregular immigration or upon the reintroduction of the visa requirement by either Contracting Party. The decision on suspension shall be notified to the other Contracting Party not later than two months before its planned entry into force. A Contracting Party that has suspended the application of this Agreement shall immediately inform the other Contracting Party should the reasons for that suspension cease to exist and shall lift that suspension.

5.   Each Contracting Party may terminate this Agreement by giving written notice to the other Party. This Agreement shall cease to be in force 90 days thereafter.

6.   Colombia may suspend or terminate this Agreement only in respect of all the Member States.

7.   The Union may suspend or terminate this Agreement only in respect of all of its Member States.

Done in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish languages, each text being equally authentic.

Съставено в Брюксел на втори декември две хиляди и петнадесета година.

Hecho en Bruselas, el dos de diciembre de dos mil quince.

V Bruselu dne druhého prosince dva tisíce patnáct.

Udfærdiget i Bruxelles den anden december to tusind og femten.

Geschehen zu Brüssel am zweiten Dezember zweitausendfünfzehn.

Kahe tuhande viieteistkümnenda aasta detsembrikuu teisel päeval Brüsselis.

Έγινε στις Βρυξέλλες, στις δύο Δεκεμβρίου δύο χιλιάδες δεκαπέντε.

Done at Brussels on the second day of December in the year two thousand and fifteen.

Fait à Bruxelles, le deux décembre deux mille quinze.

Sastavljeno u Bruxellesu drugog prosinca dvije tisuće petnaeste.

Fatto a Bruxelles, addì due dicembre duemilaquindici.

Briselē, divi tūkstoši piecpadsmitā gada otrajā decembrī.

Priimta du tūkstančiai penkioliktų metų gruodžio antrą dieną Briuselyje.

Kelt Brüsszelben, a kéteze-tizenötödik év december havának második napján.

Magħmul fi Brussell, fit-tieni jum ta’ Diċembru fis-sena elfejn u ħmistax.

Gedaan te Brussel, de tweede december tweeduizend vijftien.

Sporządzono w Brukseli dnia drugiego grudnia roku dwa tysiące piętnastego.

Feito em Bruxelas, em dois de dezembro de dois mil e quinze.

Întocmit la Bruxelles la doi decembrie două mii cincisprezece.

V Bruseli druhého decembra dvetisíctridsať.

V Bruslju, dne drugega decembra leta dva tisoč petnajst.

Tehty Brysselissä toisena päivänä joulukuuta vuonna kaksituhattaviisitoista.

Som skedde i Bryssel den andra december år tjugohundrafemton.

За Европейския съюз

Рог la Unión Europea

Za Evropskou unii

For Den Europæiske Union

Für die Europäische Union

Euroopa Liidu nimel

Για την Ευρωπαϊκή Ένωση

For the European Union

Pour l'Union européenne

Za Europsku uniju

Per l'Unione europea

Eiropas Savienības vārdā –

Europos Sąjungos vardu

Az Európai Unió részéről

Għall-Unjoni Ewropea

Voor de Europese Unie

W imieniu Unii Europejskiej

Pela União Europeia

Pentru Uniunea Europeană

Za Európsku úniu

Za Evropsko unijo

Euroopan unionin puolesta

För Europeiska unionen

Image

За Република Колумбия

Por la República de Colombia

Za Kolumbijskou republiku

For Republikken Colombia

Für die Republik Kolumbien

Colombia Vabariigi nimel

Για τη Δημοκρατία της Κολομβίας

For the Republic of Colombia

Pour la République de la Colombie

Za Republiku Kolumbiju

Per la Repubblica di Colombia

Kolumbijas Republikas vārdā –

Kolumbijos Respublikos vardu

A Kolumbiai Köztársaság részéről

Għar-Repubblika tal-Kolombja

Voor de Republiek Colombia

W imieniu Republiki Kolumbii

Pela República da Colômbia

Pentru Republica Columbia

Za Kolumbijskú republiku

Za Republiko Kolumbijo

Kolumbian tasavallan puolesta

För Republiken Colombia

Image

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(1)  OJ L 149, 20.5.2014, p. 67.

1

(2)  Council Regulation (EC) No 539/2001 of 15 March 2001 listing the third countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement (OJ L 81, 21.3.2001, p. 1).

2

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JOINT DECLARATION WITH REGARD TO ICELAND, NORWAY, SWITZERLAND AND LIECHTENSTEIN

The Contracting Parties take note of the close relationship between the European Union and Norway, Iceland, Switzerland and Liechtenstein, particularly by virtue of the Agreements of 18 May 1999 and 26 October 2004 concerning the association of those countries with the implementation, application and development of the Schengen acquis.

In such circumstances it is desirable that the authorities of Norway, Iceland, Switzerland, and Liechtenstein, on the one hand, and Colombia, on the other hand, conclude, without delay, bilateral agreements on the short-stay visa waiver in terms similar to those of this Agreement.

---

JOINT DECLARATION ON THE INTERPRETATION OF THE CATEGORY OF PERSONS TRAVELLING FOR THE PURPOSE OF CARRYING OUT A PAID ACTIVITY AS PROVIDED FOR IN ARTICLE 3(2) OF THIS AGREEMENT

Desiring to ensure a common interpretation, the Contracting Parties agree that, for the purposes of this Agreement, the category of persons carrying out a paid activity covers persons entering for the purpose of carrying out a gainful occupation or remunerated activity in the territory of the other Contracting Party as an employee or as a service provider.

This category should not cover:

| — | businesspersons, i.e. persons travelling for the purpose of business deliberations (without being employed in the country of the other Contracting Party), |
| --- | --- |

—

businesspersons, i.e. persons travelling for the purpose of business deliberations (without being employed in the country of the other Contracting Party),

| — | sportspersons or artists performing an activity on an ad-hoc basis, |
| --- | --- |

—

sportspersons or artists performing an activity on an ad-hoc basis,

| — | journalists sent by the media of their country of residence, and, |
| --- | --- |

—

journalists sent by the media of their country of residence, and,

| — | intra-corporate trainees. |
| --- | --- |

—

intra-corporate trainees.

The implementation of this Declaration shall be monitored by the Joint Committee within its responsibility under Article 6 of this Agreement, which may propose modifications when, on the basis of the experiences of the Contracting Parties, it considers it necessary.

---

JOINT DECLARATION ON THE INTERPRETATION OF THE PERIOD OF 90 DAYS IN ANY 180-DAY PERIOD AS SET OUT IN ARTICLE 4 OF THIS AGREEMENT

The Contracting Parties understand that the maximum period of 90 days in any 180-day period as provided for by Article 4 of this Agreement means either a continuous visit or several consecutive visits, the total duration of which does not exceed 90 days in any 180-day period.

The notion of ‘any’ implies the application of a moving 180-day reference period, looking backwards at each day of the stay into the last 180-day period, in order to verify if the 90 days in any 180-day period requirement continues to be fulfilled. inter alia, it means that an absence for an uninterrupted period of 90 days allows for a new stay for up to 90 days.

---

JOINT DECLARATION ON INFORMING CITIZENS ABOUT THE VISA WAIVER AGREEMENT

Recognising the importance of transparency for the citizens of the European Union and the citizens of Colombia, the Contracting Parties agree to ensure full dissemination of information about the content and consequences of the visa waiver agreement and related issues, such as the entry conditions.

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JOINT DECLARATION ON THE INTRODUCTION OF BIOMETRIC PASSPORTS BY THE REPUBLIC OF COLOMBIA

The Republic of Colombia as a Contracting Party declares that it has awarded a contract concerning the production of biometric passports and commits to begin issuing biometric passports to its citizens by 31 August 2015 at the latest. These passports will comply fully with ICAO requirements stipulated in ICAO Doc 9303.

The Contracting Parties agree that failure to begin introducing biometric passports by 31 December 2015 constitutes sufficient ground for suspending this Agreement in accordance with the procedure laid down in Article 8(4) hereof.

---

JOINT DECLARATION ON COOPERATION CONCERNING IRREGULAR MIGRATION

The Contracting Parties recall their commitment with regard to the readmission of their irregular migrants, as provided for in Article 49(3) of the Political Dialogue and Cooperation Agreement between the European Community and its Member States, of the one part, and the Andean Community and its member countries, of the other part, which was signed on 15 December 2003.

The Contracting Parties will closely monitor this commitment. They agree to conclude, upon request by either Contracting Party, and in particular in case of an increase of irregular migration and in case of problems regarding the readmission of irregular migrants following the entry into force of this Agreement, an agreement regulating the specific obligations of both parties on readmission of irregular migrants.

The Contracting Parties agree that such a readmission agreement would be an important element strengthening the mutual commitments taken in this Agreement and that failure to conclude such a readmission agreement upon request of either Contracting Party constitutes sufficient ground for suspending this Agreement in accordance with the procedure laid down in Article 8(4) hereof.

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| 19.12.2015 | EN | Official Journal of the European Union | L 333/10 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/10

---

COUNCIL DECISION (EU) 2015/2400

of 8 December 2015

on the conclusion, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 115, in conjunction with Article 218(6)(b) and the second subparagraph of Article 218(8) thereof,

Having regard to the proposal from the European Commission,

Having regard to the opinion of the European Parliament,

Whereas:

| (1) | In accordance with Council Decision (EU) 2015/860 (1), the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments was signed on 27 May 2015, subject to its conclusion at a later date. |
| --- | --- |

(1)

In accordance with Council Decision (EU) 2015/860 (1), the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments was signed on 27 May 2015, subject to its conclusion at a later date.

| (2) | The text of the Amending Protocol, which is the result of the negotiations, duly reflects the negotiating directive issued by the Council, as it aligns the Agreement with the latest developments at international level concerning automatic exchange of information, namely the Global Standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Cooperation and Development (OECD). The Union, its Member States and the Swiss Confederation have actively participated in the work of the OECD. The text of the Agreement, as amended by the Amending Protocol, is the legal basis for implementing the Global Standard in the relations between the Union and the Swiss Confederation. |
| --- | --- |

(2)

The text of the Amending Protocol, which is the result of the negotiations, duly reflects the negotiating directive issued by the Council, as it aligns the Agreement with the latest developments at international level concerning automatic exchange of information, namely the Global Standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Cooperation and Development (OECD). The Union, its Member States and the Swiss Confederation have actively participated in the work of the OECD. The text of the Agreement, as amended by the Amending Protocol, is the legal basis for implementing the Global Standard in the relations between the Union and the Swiss Confederation.

| (3) | The Amending Protocol should be approved on behalf of the Union, |
| --- | --- |

(3)

The Amending Protocol should be approved on behalf of the Union,

HAS ADOPTED THIS DECISION:

Article 1

The Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments is hereby approved on behalf of the Union.

The text of the Amending Protocol is attached to this Decision.

Article 2

1.   The President of the Council shall, on behalf of the Union, give the notification provided for in Article 2(1) of the Amending Protocol (2).

2.   The Commission shall inform the Swiss Confederation and the Member States of the notifications given in accordance with point (d) of Article 1(1) of the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance as resulting from the Amending Protocol.

Article 3

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

Done at Brussels, 8 December 2015.

For the Council

The President

P. GRAMEGNA

---

(1)  Council Decision (EU) 2015/860 of 26 May 2015 on the signing, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (OJ L 136, 3.6.2015, p. 5).

1

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

2

Official Journal of the European Union

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/12 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/12

---

AMENDING PROTOCOL

to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments

THE EUROPEAN UNION,

and

THE SWISS CONFEDERATION, hereinafter referred to as ‘Switzerland’,

both hereinafter referred to as ‘Contracting Party’ or, jointly, as ‘Contracting Parties’,

WITH A VIEW to implementing the OECD Standard for Automatic Exchange of Financial Account Information, hereinafter referred to as ‘Global Standard’, within a framework of cooperation which takes account of the legitimate interests of both Contracting Parties,

WHEREAS the Contracting Parties have a longstanding and close relationship with respect to mutual assistance in tax matters, in particular on the application of measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (1), and desire to improve international tax compliance by further building on that relationship,

WHEREAS the Contracting Parties desire to conclude an agreement to improve international tax compliance based on reciprocal automatic exchange of information, subject to certain confidentiality and other protections, including provisions limiting the use of the information exchanged,

WHEREAS Article 10 of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (hereinafter referred to as the ‘Agreement’), in the form prior to its amendment by this Amending Protocol, which currently provides for exchange of information upon request limited to conduct constituting tax fraud and the like should be aligned to the OECD standard on transparency and exchange of information in tax matters,

WHEREAS the Contracting Parties will apply their respective data protection laws and practices to the processing of personal data exchanged in accordance with the Agreement as amended by this Amending Protocol and undertake to notify each other without undue delay in the event of any change in the substance of those laws and practices,

WHEREAS the Member States and Switzerland have in place (i) appropriate safeguards to ensure that the information received pursuant to the Agreement as amended by this Amending Protocol remains confidential and is used solely for the purposes of and by the persons or authorities concerned with the assessment or collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes, or the oversight of these, as well as for other authorised purposes, and (ii) the infrastructure for an effective exchange relationship (including established processes for ensuring timely, accurate, secure and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Article 4 of the Agreement as amended by this Amending Protocol),

WHEREAS the categories of Reporting Financial Institutions and Reportable Accounts covered by the Agreement as amended by this Amending Protocol are designed to limit the opportunities for taxpayers to avoid being reported by shifting assets to Financial Institutions or investing in financial products that are outside the scope of the Agreement as amended by this Amending Protocol. However, certain Financial Institutions and accounts that present a low risk of being used to evade tax should be excluded from the scope. Thresholds should not be generally included as they could easily be circumvented by splitting accounts into different Financial Institutions. The financial information which is required to be reported and exchanged should concern not only all relevant income (interests, dividends and similar types of income) but also account balances and sale proceeds from Financial Assets, in order to address situations where a taxpayer seeks to hide capital that in itself represents income or assets with regard to which tax has been evaded. Therefore, the processing of information under the Agreement as amended by this Amending Protocol is necessary for and proportionate to the purpose of enabling Member States' and Switzerland's tax administrations to correctly and unequivocally identify the taxpayers concerned, to administer and enforce their tax laws in cross-border situations, to assess the likelihood of tax evasion being perpetrated and to avoid unnecessary further investigations,

HAVE AGREED AS FOLLOWS:

Article 1

The Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (hereinafter referred to as the ‘Agreement’) shall be amended as follows:

| (1) | the title shall be replaced by:
  ‘Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance’; |
| --- | --- |

(1)

the title shall be replaced by:

‘Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance’;

| (2) | Articles 1 to 22 shall be replaced by:
  ‘Article 1
  Definitions
  1.   For the purposes of this Agreement:






  (a) | “European Union” means the Union as established by the Treaty on European Union and includes the territories in which the Treaty on the Functioning of the European Union is applied under the conditions laid down in that latter Treaty. |
| --- | --- | --- |

(2)

Articles 1 to 22 shall be replaced by:

‘Article 1

Definitions

1.   For the purposes of this Agreement:

(a)

“European Union” means the Union as established by the Treaty on European Union and includes the territories in which the Treaty on the Functioning of the European Union is applied under the conditions laid down in that latter Treaty.

| (b) | “Member State” means a Member State of the European Union. |
| --- | --- |

(b)

“Member State” means a Member State of the European Union.

| (c) | “Switzerland” means the territory of the Swiss Confederation as defined by its law in accordance with international law. |
| --- | --- |

(c)

“Switzerland” means the territory of the Swiss Confederation as defined by its law in accordance with international law.

| (d) | “Competent Authorities of Switzerland” and “Competent Authorities of the Member States” shall mean the authorities listed in Annex III, under (a) and under (b) to (ac) respectively. Annex III shall form an integral part of this Agreement. The list of Competent Authorities in Annex III may be amended by simple notification of the other Contracting Party by Switzerland for the authority referred to in (a) therein and by the European Union for the authorities referred to in (b) to (ac) therein. |
| --- | --- |

(d)

“Competent Authorities of Switzerland” and “Competent Authorities of the Member States” shall mean the authorities listed in Annex III, under (a) and under (b) to (ac) respectively. Annex III shall form an integral part of this Agreement. The list of Competent Authorities in Annex III may be amended by simple notification of the other Contracting Party by Switzerland for the authority referred to in (a) therein and by the European Union for the authorities referred to in (b) to (ac) therein.

| (e) | “Member State Financial Institution” means (i) any Financial Institution that is resident in a Member State, excluding any branch of that Financial Institution that is located outside that Member State, and (ii) any branch of a Financial Institution that is not resident in that Member State, if that branch is located in that Member State. |
| --- | --- |

(e)

“Member State Financial Institution” means (i) any Financial Institution that is resident in a Member State, excluding any branch of that Financial Institution that is located outside that Member State, and (ii) any branch of a Financial Institution that is not resident in that Member State, if that branch is located in that Member State.

| (f) | “Swiss Financial Institution” means (i) any Financial Institution that is resident in Switzerland, excluding any branch of that Financial Institution that is located outside Switzerland, and (ii) any branch of a Financial Institution that is not resident in Switzerland, if that branch is located in Switzerland. |
| --- | --- |

(f)

“Swiss Financial Institution” means (i) any Financial Institution that is resident in Switzerland, excluding any branch of that Financial Institution that is located outside Switzerland, and (ii) any branch of a Financial Institution that is not resident in Switzerland, if that branch is located in Switzerland.

| (g) | “Reporting Financial Institution” means any Member State Financial Institution or Swiss Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution. |
| --- | --- |

(g)

“Reporting Financial Institution” means any Member State Financial Institution or Swiss Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.

| (h) | “Reportable Account” means a Member State Reportable Account or a Swiss Reportable Account, as the context requires, provided it has been identified as such pursuant to due diligence procedures, consistent with Annexes I and II, in place in that Member State or Switzerland. |
| --- | --- |

(h)

“Reportable Account” means a Member State Reportable Account or a Swiss Reportable Account, as the context requires, provided it has been identified as such pursuant to due diligence procedures, consistent with Annexes I and II, in place in that Member State or Switzerland.

| (i) | “Member State Reportable Account” means a Financial Account that is maintained by a Swiss Reporting Financial Institution and held by one or more Member State Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Member State Reportable Person. |
| --- | --- |

(i)

“Member State Reportable Account” means a Financial Account that is maintained by a Swiss Reporting Financial Institution and held by one or more Member State Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Member State Reportable Person.

| (j) | “Swiss Reportable Account” means a Financial Account that is maintained by a Member State Reporting Financial Institution and held by one or more Swiss Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Swiss Reportable Person. |
| --- | --- |

(j)

“Swiss Reportable Account” means a Financial Account that is maintained by a Member State Reporting Financial Institution and held by one or more Swiss Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Swiss Reportable Person.

| (k) | “Member State Person” means an individual or Entity that is identified by a Swiss Reporting Financial Institution as resident in a Member State pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of a Member State. |
| --- | --- |

(k)

“Member State Person” means an individual or Entity that is identified by a Swiss Reporting Financial Institution as resident in a Member State pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of a Member State.

| (l) | “Swiss Person” means an individual or Entity that is identified by a Member State Reporting Financial Institution as resident in Switzerland pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of Switzerland. |
| --- | --- |

(l)

“Swiss Person” means an individual or Entity that is identified by a Member State Reporting Financial Institution as resident in Switzerland pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of Switzerland.

2.   Any capitalised term not otherwise defined in this Agreement will have the meaning that it has at that time, (i) for Member States, under Council Directive 2011/16/EU on administrative cooperation in the field of taxation (2) or, where applicable, the domestic law of the Member State applying the Agreement, and (ii) for Switzerland, under its domestic law, such meaning being consistent with the meaning set forth in Annexes I and II.

Any term not otherwise defined in this Agreement or in Annexes I or II will, unless the context otherwise requires or the Competent Authority of a Member State and the Competent Authority of Switzerland agree to a common meaning as provided for in Article 7 (as permitted by domestic law), have the meaning that it has at that time under the law of the jurisdiction concerned applying this Agreement, (i) for Member States, under Council Directive 2011/16/EU on administrative cooperation in the field of taxation or, where applicable, the domestic law of the Member State concerned, and (ii) for Switzerland, under its domestic law, any meaning under the applicable tax laws of the jurisdiction concerned (being a Member State or Switzerland) prevailing over a meaning given to the term under other laws of that jurisdiction.

Article 2

Automatic Exchange of Information with Respect to Reportable Accounts

1.   Pursuant to the provisions of this Article and subject to the applicable reporting and due diligence rules consistent with Annexes I and II, which shall form an integral part of this Agreement, the Competent Authority of Switzerland will annually exchange with each of the Member States' Competent Authorities and each of the Member States' Competent Authorities will annually exchange with the Competent Authority of Switzerland on an automatic basis the information obtained pursuant to such rules and specified in paragraph 2.

2.   The information to be exchanged is, in the case of a Member State with respect to each Swiss Reportable Account, and in the case of Switzerland with respect to each Member State Reportable Account:

| (a) | the name, address, TIN and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of due diligence procedures consistent with Annexes I and II, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN of the Entity and the name, address, TIN and date and place of birth of each Reportable Person; |
| --- | --- |

(a)

the name, address, TIN and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of due diligence procedures consistent with Annexes I and II, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN of the Entity and the name, address, TIN and date and place of birth of each Reportable Person;

| (b) | the account number (or functional equivalent in the absence of an account number); |
| --- | --- |

(b)

the account number (or functional equivalent in the absence of an account number);

| (c) | the name and identifying number (if any) of the Reporting Financial Institution; |
| --- | --- |

(c)

the name and identifying number (if any) of the Reporting Financial Institution;

| (d) | the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account; |
| --- | --- |

(d)

the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account;

| (e) | in the case of any Custodial Account:






  (i) | the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and |
| --- | --- | --- |

(e)

in the case of any Custodial Account:

(i)

the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and

| (ii) | the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder; |
| --- | --- |

(ii)

the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;

| (f) | in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and |
| --- | --- |

(f)

in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and

| (g) | in the case of any account not described in subparagraph 2(e) or (f), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period. |
| --- | --- |

(g)

in the case of any account not described in subparagraph 2(e) or (f), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.

Article 3

Time and Manner of Automatic Exchange of Information

1.   For the purposes of the exchange of information in Article 2, the amount and characterisation of payments made with respect to a Reportable Account may be determined in accordance with the principles of the tax laws of the jurisdiction (being a Member State or Switzerland) exchanging the information.

2.   For the purposes of the exchange of information in Article 2, the information exchanged shall identify the currency in which each relevant amount is denominated.

3.   With respect to paragraph 2 of Article 2, information is to be exchanged with respect to the first year as from the entry into force of the Amending Protocol signed on 27 May 2015 and all subsequent years and will be exchanged within nine months after the end of the calendar year to which the information relates.

4.   The Competent Authorities will automatically exchange the information described in Article 2 in a common reporting standard schema in Extensible Markup Language.

5.   The Competent Authorities will agree on one or more methods for data transmission including encryption standards.

Article 4

Cooperation on Compliance and Enforcement

The Competent Authority of a Member State will notify the Competent Authority of Switzerland and the Competent Authority of Switzerland will notify the Competent Authority of a Member State when the first-mentioned (notifying) Competent Authority has reason to believe that an error may have led to incorrect or incomplete information reporting under Article 2 or there is non-compliance by a Reporting Financial Institution with the applicable reporting requirements and due diligence procedures consistent with Annexes I and II. The notified Competent Authority will take all appropriate measures available under its domestic law to address the errors or non-compliance described in the notice.

Article 5

Exchange of Information upon Request

1.   Notwithstanding the provisions of Article 2 and of any other agreement providing for information exchange upon request between Switzerland and any Member State, the Competent Authority of Switzerland and the Competent Authority of any Member State shall exchange upon request such information as is foreseeably relevant for carrying out this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of Switzerland and the Member States, or of their political subdivisions or local authorities, in so far as the taxation under such domestic laws is not contrary to an applicable double taxation agreement between Switzerland and the Member State concerned.

2.   In no case shall the provisions of paragraph 1 of this Article and of Article 6 be construed so as to impose on Switzerland or on a Member State the obligation:

| (a) | to carry out administrative measures at variance with the laws and administrative practice of Switzerland or that Member State, respectively; |
| --- | --- |

(a)

to carry out administrative measures at variance with the laws and administrative practice of Switzerland or that Member State, respectively;

| (b) | to supply information which is not obtainable under the laws or in the normal course of the administration of Switzerland or that Member State, respectively; |
| --- | --- |

(b)

to supply information which is not obtainable under the laws or in the normal course of the administration of Switzerland or that Member State, respectively;

| (c) | to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). |
| --- | --- |

(c)

to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

3.   If information is requested by a Member State or by Switzerland acting as the requesting jurisdiction in accordance with this Article, Switzerland or the Member State acting as the requested jurisdiction shall use its information gathering measures to obtain the requested information, even though that requested jurisdiction may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 2 but in no case shall such limitations be construed to permit the requested jurisdiction to decline to supply information solely because it has no domestic interest in such information.

4.   In no case shall the provisions of paragraph 2 be construed to permit Switzerland or a Member State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

5.   The Competent Authorities will agree on the standard forms to be used as well as on one or more methods for data transmission including encryption standards.

Article 6

Confidentiality and protection of personal data

1.   Any information obtained by a jurisdiction (being a Member State or Switzerland) under this Agreement shall be treated as confidential and protected in the same manner as information obtained under the domestic law of that jurisdiction and, to the extent necessary for the protection of personal data, in accordance with the applicable domestic law, and safeguards which may be specified by the jurisdiction supplying the information as required under its domestic law.

2.   Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) concerned with the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes of that jurisdiction (being a Member State or Switzerland), or the oversight of these. Only the persons or authorities mentioned above may use the information and then only for purposes spelled out in the preceding sentence. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes.

3.   Notwithstanding the provisions of the preceding paragraphs, information received by a jurisdiction (being a Member State or Switzerland) may be used for other purposes when such information may so be used under the laws of the supplying jurisdiction (being, respectively, Switzerland or a Member State) and the Competent Authority of that jurisdiction authorises such use. Information provided by a jurisdiction (being a Member State or Switzerland) to another jurisdiction (being, respectively, Switzerland or a Member State) may be transmitted by the latter to a third jurisdiction (being another Member State), subject to prior authorisation by the Competent Authority of the first-mentioned jurisdiction, from which the information originated. Information provided by one Member State to another Member State under its applicable law implementing Council Directive 2011/16/EU on administrative cooperation in the field of taxation may be transmitted to Switzerland subject to prior authorisation by the Competent Authority of the Member State from which the information originated.

4.   Each Competent Authority of a Member State or Switzerland will immediately notify the other Competent Authority, i.e. that of Switzerland or that Member State, respectively, regarding any breach of confidentiality, failure of safeguards and any sanctions and remedial actions consequently imposed.

Article 7

Consultations and suspension of the Agreement

1.   If any difficulties in the implementation or interpretation of this Agreement arise, any of the Competent Authorities of Switzerland or a Member State may request consultations between the Competent Authority of Switzerland and one or more of the Competent Authorities of Member States to develop appropriate measures to ensure that this Agreement is fulfilled. Those Competent Authorities shall immediately notify the European Commission and the Competent Authorities of the other Member States of the results of their consultations. In relation to issues of interpretation, the European Commission may take part in consultations at the request of any of the Competent Authorities.

2.   If the consultation relates to significant non-compliance with the provisions of this Agreement, and the procedure described in paragraph 1 does not provide for an adequate settlement, the Competent Authority of a Member State or Switzerland may suspend the exchange of information under this Agreement towards, respectively, Switzerland or a specific Member State, by giving notice in writing to the other Competent Authority concerned. Such suspension will have immediate effect. For the purposes of this paragraph, significant non-compliance includes, but is not limited to, non-compliance with the confidentiality and data safeguard provisions of this Agreement, a failure by the Competent Authority of a Member State or Switzerland to provide timely or adequate information as required under this Agreement or defining the status of Entities or accounts as Non-Reporting Financial Institutions and Excluded Accounts in a manner that frustrates the purposes of this Agreement.

Article 8

Amendments

1.   The Contracting Parties shall consult each other on each occasion when an important change is adopted at OECD level to any of the elements of the Global Standard or — if deemed necessary by the Contracting Parties — in order to improve the technical functioning of this Agreement or to assess and reflect other international developments. The consultations shall be held within one month of a request by either Contracting Party, or as soon as possible in urgent cases.

2.   On the basis of such a contact, the Contracting Parties may consult each other in order to examine whether changes to this Agreement are necessary.

3.   For the purposes of the consultations referred to in paragraphs 1 and 2, each Contracting Party shall inform the other Contracting Party of possible developments which could affect the proper functioning of this Agreement. This shall also include any relevant agreement between one of the Contracting Parties and a third State.

4.   Following the consultations, this Agreement may be amended by means of a protocol or a new agreement between the Contracting Parties.

5.   Where a Contracting Party has implemented a change, adopted by the OECD, to the Global Standard, and wishes to make a corresponding change to Annexes I and/or II to this Agreement, it shall notify the other Contracting Party thereof. A consultation procedure between the Contracting Parties shall take place within one month from the notification. Notwithstanding paragraph 4, where the Contracting Parties reach a consensus within this consultation procedure on the change that should be made to Annexes I and/or II to this Agreement, and for the period of time necessary for implementation of the change by a formal amendment of this Agreement, the Contracting Party that requested the change may provisionally apply the revised version of Annexes I and/or II to this Agreement, as endorsed by the consultation procedure, as of the first day of January of the year following the conclusion of the aforementioned procedure.

A Contracting Party is considered as having implemented a change, adopted by the OECD, to the Global Standard:

| (a) | for Member States: when the change has been incorporated in Council Directive 2011/16/EU on administrative cooperation in the field of taxation |
| --- | --- |

(a)

for Member States: when the change has been incorporated in Council Directive 2011/16/EU on administrative cooperation in the field of taxation

| (b) | for Switzerland: when the change has been incorporated in an agreement with a third State or into domestic legislation. |
| --- | --- |

(b)

for Switzerland: when the change has been incorporated in an agreement with a third State or into domestic legislation.

Article 9

Dividends, interest and royalty payments between companies

1.   Without prejudice to the application of domestic or agreement-based provisions for the prevention of fraud or abuse in Switzerland and in Member States, dividends paid by subsidiary companies to parent companies shall not be subject to taxation in the source State where:

| — | the parent company has a direct minimum holding of 25 % of the capital of such a subsidiary for at least two years, and, |
| --- | --- |

—

the parent company has a direct minimum holding of 25 % of the capital of such a subsidiary for at least two years, and,

| — | one company is resident for tax purposes in a Member State and the other company is resident for tax purposes in Switzerland, and, |
| --- | --- |

—

one company is resident for tax purposes in a Member State and the other company is resident for tax purposes in Switzerland, and,

| — | under any double tax agreements with any third States neither company is resident for tax purposes in that third State, and, |
| --- | --- |

—

under any double tax agreements with any third States neither company is resident for tax purposes in that third State, and,

| — | both companies are subject to corporation tax without being exempted and both adopt the form of a limited company (3). |
| --- | --- |

—

both companies are subject to corporation tax without being exempted and both adopt the form of a limited company (3).

2.   Without prejudice to the application of domestic or agreement-based provisions for the prevention of fraud or abuse in Switzerland and in Member States, interest and royalty payments made between associated companies or their permanent establishments shall not be subject to taxation in the source State where:

| — | such companies are affiliated by a direct minimum holding of 25 % for at least two years or are both held by a third company which has directly a minimum holding of 25 % both in the capital of the first company and in the capital of the second company for at least two years, and; |
| --- | --- |

—

such companies are affiliated by a direct minimum holding of 25 % for at least two years or are both held by a third company which has directly a minimum holding of 25 % both in the capital of the first company and in the capital of the second company for at least two years, and;

| — | one company is resident for tax purposes or a permanent establishment is located in a Member State and the other company is resident for tax purposes or other permanent establishment situated in Switzerland, and; |
| --- | --- |

—

one company is resident for tax purposes or a permanent establishment is located in a Member State and the other company is resident for tax purposes or other permanent establishment situated in Switzerland, and;

| — | under any double tax agreements with any third States none of the companies is resident for tax purposes in that third State and none of the permanent establishments is situated in that third State, and; |
| --- | --- |

—

under any double tax agreements with any third States none of the companies is resident for tax purposes in that third State and none of the permanent establishments is situated in that third State, and;

| — | all companies are subject to corporation tax without being exempted in particular on interest and royalty payments and each adopts the form of a limited company (3). |
| --- | --- |

—

all companies are subject to corporation tax without being exempted in particular on interest and royalty payments and each adopts the form of a limited company (3).

3.   Existing double taxation agreements between Switzerland and the Member States which provide for a more favourable taxation treatment of dividends, interest and royalty payments shall remain unaffected.

Article 10

Termination

Either Contracting Party may terminate this Agreement by giving notice of termination in writing to the other Contracting Party. Such termination will become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination. In the event of termination, all information previously received under this Agreement will remain confidential and subject to Article 6 of this Agreement.

Article 11

Territorial Scope

This Agreement shall apply, on the one hand, to the territories of the Member States in which the Treaty on European Union and the Treaty on the Functioning of the European Union are applied and under the conditions laid down in those Treaties and, on the other hand, to Switzerland.’;

| (3) | the Annexes shall be replaced by:‘
  ANNEX I

  Common Standard on Reporting and Due Diligence for financial account information (“Common Reporting Standard”)

  SECTION I

  GENERAL REPORTING REQUIREMENTS







  A. | Subject to paragraphs C to E, each Reporting Financial Institution must report to the Competent Authority of its jurisdiction (being a Member State or Switzerland) the following information with respect to each Reportable Account of such Reporting Financial Institution:






  1. | the name, address, jurisdiction(s) of residence (being a Member State or Switzerland), TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of the due diligence procedures consistent with Sections V, VI and VII, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, jurisdiction(s) (being a Member State, Switzerland or other jurisdiction) of residence and TIN(s) of the Entity and the name, address, jurisdiction(s) (being a Member State or Switzerland) of residence, TIN(s) and date and place of birth of each Reportable Person; |
| --- | --- | --- | --- |

(3)

the Annexes shall be replaced by:

ANNEX I

Common Standard on Reporting and Due Diligence for financial account information (“Common Reporting Standard”)

SECTION I

GENERAL REPORTING REQUIREMENTS

A.

Subject to paragraphs C to E, each Reporting Financial Institution must report to the Competent Authority of its jurisdiction (being a Member State or Switzerland) the following information with respect to each Reportable Account of such Reporting Financial Institution:

1.

the name, address, jurisdiction(s) of residence (being a Member State or Switzerland), TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of the due diligence procedures consistent with Sections V, VI and VII, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, jurisdiction(s) (being a Member State, Switzerland or other jurisdiction) of residence and TIN(s) of the Entity and the name, address, jurisdiction(s) (being a Member State or Switzerland) of residence, TIN(s) and date and place of birth of each Reportable Person;

| 2. | the account number (or functional equivalent in the absence of an account number); |
| --- | --- |

2.

the account number (or functional equivalent in the absence of an account number);

| 3. | the name and identifying number (if any) of the Reporting Financial Institution; |
| --- | --- |

3.

the name and identifying number (if any) of the Reporting Financial Institution;

| 4. | the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account; |
| --- | --- |

4.

the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account;

| 5. | in the case of any Custodial Account:






  (a) | the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and |
| --- | --- | --- |

5.

in the case of any Custodial Account:

(a)

the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and

| (b) | the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder; |
| --- | --- |

(b)

the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;

| 6. | in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and |
| --- | --- |

6.

in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and

| 7. | in the case of any account not described in subparagraph A(5) or (6), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period. |
| --- | --- |

7.

in the case of any account not described in subparagraph A(5) or (6), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.

| B. | The information reported must identify the currency in which each amount is denominated. |
| --- | --- |

B.

The information reported must identify the currency in which each amount is denominated.

| C. | Notwithstanding subparagraph A(1), with respect to each Reportable Account that is a Preexisting Account, the TIN(s) or date of birth is not required to be reported if such TIN(s) or date of birth is not in the records of the Reporting Financial Institution and is not otherwise required to be collected by such Reporting Financial Institution under domestic law or any European Union legal instrument (if applicable). However, a Reporting Financial Institution is required to use reasonable efforts to obtain the TIN(s) and date of birth with respect to Preexisting Accounts by the end of the second calendar year following the year in which Preexisting Accounts were identified as Reportable Accounts. |
| --- | --- |

C.

Notwithstanding subparagraph A(1), with respect to each Reportable Account that is a Preexisting Account, the TIN(s) or date of birth is not required to be reported if such TIN(s) or date of birth is not in the records of the Reporting Financial Institution and is not otherwise required to be collected by such Reporting Financial Institution under domestic law or any European Union legal instrument (if applicable). However, a Reporting Financial Institution is required to use reasonable efforts to obtain the TIN(s) and date of birth with respect to Preexisting Accounts by the end of the second calendar year following the year in which Preexisting Accounts were identified as Reportable Accounts.

| D. | Notwithstanding subparagraph A(1), the TIN is not required to be reported if a TIN is not issued by the relevant Member State, Switzerland or other jurisdiction of residence. |
| --- | --- |

D.

Notwithstanding subparagraph A(1), the TIN is not required to be reported if a TIN is not issued by the relevant Member State, Switzerland or other jurisdiction of residence.

| E. | Notwithstanding subparagraph A(1), the place of birth is not required to be reported unless the Reporting Financial Institution is otherwise required to obtain and report it under domestic law and it is available in the electronically searchable data maintained by the Reporting Financial Institution. |
| --- | --- |

E.

Notwithstanding subparagraph A(1), the place of birth is not required to be reported unless the Reporting Financial Institution is otherwise required to obtain and report it under domestic law and it is available in the electronically searchable data maintained by the Reporting Financial Institution.

SECTION II

GENERAL DUE DILIGENCE REQUIREMENTS

| A. | An account is treated as a Reportable Account beginning as of the date it is identified as such pursuant to the due diligence procedures in Sections II to VII and, unless otherwise provided, information with respect to a Reportable Account must be reported annually in the calendar year following the year to which the information relates. |
| --- | --- |

A.

An account is treated as a Reportable Account beginning as of the date it is identified as such pursuant to the due diligence procedures in Sections II to VII and, unless otherwise provided, information with respect to a Reportable Account must be reported annually in the calendar year following the year to which the information relates.

| B. | The balance or value of an account is determined as of the last day of the calendar year or other appropriate reporting period. |
| --- | --- |

B.

The balance or value of an account is determined as of the last day of the calendar year or other appropriate reporting period.

| C. | Where a balance or value threshold is to be determined as of the last day of a calendar year, the relevant balance or value must be determined as of the last day of the reporting period that ends with or within that calendar year. |
| --- | --- |

C.

Where a balance or value threshold is to be determined as of the last day of a calendar year, the relevant balance or value must be determined as of the last day of the reporting period that ends with or within that calendar year.

| D. | Each Member State or Switzerland may allow Reporting Financial Institutions to use service providers to fulfil the reporting and due diligence obligations imposed on such Reporting Financial Institutions, as contemplated in domestic law, but those obligations shall remain the responsibility of the Reporting Financial Institutions. |
| --- | --- |

D.

Each Member State or Switzerland may allow Reporting Financial Institutions to use service providers to fulfil the reporting and due diligence obligations imposed on such Reporting Financial Institutions, as contemplated in domestic law, but those obligations shall remain the responsibility of the Reporting Financial Institutions.

| E. | Each Member State or Switzerland may allow Reporting Financial Institutions to apply the due diligence procedures for New Accounts to Preexisting Accounts, and the due diligence procedures for High Value Accounts to Lower Value Accounts. Where a Member State or Switzerland allows New Account due diligence procedures to be used for Preexisting Accounts, the rules otherwise applicable to Preexisting Accounts continue to apply. |
| --- | --- |

E.

Each Member State or Switzerland may allow Reporting Financial Institutions to apply the due diligence procedures for New Accounts to Preexisting Accounts, and the due diligence procedures for High Value Accounts to Lower Value Accounts. Where a Member State or Switzerland allows New Account due diligence procedures to be used for Preexisting Accounts, the rules otherwise applicable to Preexisting Accounts continue to apply.

SECTION III

DUE DILIGENCE FOR PREEXISTING INDIVIDUAL ACCOUNTS

The following procedures apply for purposes of identifying Reportable Accounts among Preexisting Individual Accounts.

| A. | Accounts Not Required to be Reviewed, Identified, or Reported. A Preexisting Individual Account that is a Cash Value Insurance Contract or an Annuity Contract is not required to be reviewed, identified or reported, provided the Reporting Financial Institution is effectively prevented by law from selling such Contract to residents of a Reportable Jurisdiction. |
| --- | --- |

A.

Accounts Not Required to be Reviewed, Identified, or Reported. A Preexisting Individual Account that is a Cash Value Insurance Contract or an Annuity Contract is not required to be reviewed, identified or reported, provided the Reporting Financial Institution is effectively prevented by law from selling such Contract to residents of a Reportable Jurisdiction.

| B. | Lower Value Accounts. The following procedures apply with respect to Lower Value Accounts.






  1. | Residence Address. If the Reporting Financial Institution has in its records a current residence address for the individual Account Holder based on Documentary Evidence, the Reporting Financial Institution may treat the individual Account Holder as being a resident for tax purposes of the Member State or Switzerland or other jurisdiction in which the address is located for purposes of determining whether such individual Account Holder is a Reportable Person. |
| --- | --- | --- |

B.

Lower Value Accounts. The following procedures apply with respect to Lower Value Accounts.

1.

Residence Address. If the Reporting Financial Institution has in its records a current residence address for the individual Account Holder based on Documentary Evidence, the Reporting Financial Institution may treat the individual Account Holder as being a resident for tax purposes of the Member State or Switzerland or other jurisdiction in which the address is located for purposes of determining whether such individual Account Holder is a Reportable Person.

| 2. | Electronic Record Search. If the Reporting Financial Institution does not rely on a current residence address for the individual Account Holder based on Documentary Evidence as set forth in subparagraph B(1), the Reporting Financial Institution must review electronically searchable data maintained by the Reporting Financial Institution for any of the following indicia and apply subparagraphs B(3) to (6):






  (a) | identification of the Account Holder as a resident of a Reportable Jurisdiction; |
| --- | --- | --- |

2.

Electronic Record Search. If the Reporting Financial Institution does not rely on a current residence address for the individual Account Holder based on Documentary Evidence as set forth in subparagraph B(1), the Reporting Financial Institution must review electronically searchable data maintained by the Reporting Financial Institution for any of the following indicia and apply subparagraphs B(3) to (6):

(a)

identification of the Account Holder as a resident of a Reportable Jurisdiction;

| (b) | current mailing or residence address (including a post office box) in a Reportable Jurisdiction; |
| --- | --- |

(b)

current mailing or residence address (including a post office box) in a Reportable Jurisdiction;

| (c) | one or more telephone numbers in a Reportable Jurisdiction and no telephone number in Switzerland or the Member State of the Reporting Financial Institution, as the context requires; |
| --- | --- |

(c)

one or more telephone numbers in a Reportable Jurisdiction and no telephone number in Switzerland or the Member State of the Reporting Financial Institution, as the context requires;

| (d) | standing instructions (other than with respect to a Depository Account) to transfer funds to an account maintained in a Reportable Jurisdiction; |
| --- | --- |

(d)

standing instructions (other than with respect to a Depository Account) to transfer funds to an account maintained in a Reportable Jurisdiction;

| (e) | currently effective power of attorney or signatory authority granted to a person with an address in a Reportable Jurisdiction; or |
| --- | --- |

(e)

currently effective power of attorney or signatory authority granted to a person with an address in a Reportable Jurisdiction; or

| (f) | a “hold mail” instruction or “in-care-of” address in a Reportable Jurisdiction if the Reporting Financial Institution does not have any other address on file for the Account Holder. |
| --- | --- |

(f)

a “hold mail” instruction or “in-care-of” address in a Reportable Jurisdiction if the Reporting Financial Institution does not have any other address on file for the Account Holder.

| 3. | If none of the indicia listed in subparagraph B(2) are discovered in the electronic search, then no further action is required until there is a change in circumstances that results in one or more indicia being associated with the account, or the account becomes a High Value Account. |
| --- | --- |

3.

If none of the indicia listed in subparagraph B(2) are discovered in the electronic search, then no further action is required until there is a change in circumstances that results in one or more indicia being associated with the account, or the account becomes a High Value Account.

| 4. | If any of the indicia listed in subparagraphs B(2)(a) to (e) are discovered in the electronic search, or if there is a change in circumstances that results in one or more indicia being associated with the account, then the Reporting Financial Institution must treat the Account Holder as a resident for tax purposes of each Reportable Jurisdiction for which an indicium is identified, unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account. |
| --- | --- |

4.

If any of the indicia listed in subparagraphs B(2)(a) to (e) are discovered in the electronic search, or if there is a change in circumstances that results in one or more indicia being associated with the account, then the Reporting Financial Institution must treat the Account Holder as a resident for tax purposes of each Reportable Jurisdiction for which an indicium is identified, unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.

| 5. | If a “hold mail” instruction or “in-care-of” address is discovered in the electronic search and no other address and none of the other indicia listed in subparagraphs B(2)(a) to (e) are identified for the Account Holder, the Reporting Financial Institution must, in the order most appropriate to the circumstances, apply the paper record search described in subparagraph C(2), or seek to obtain from the Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of such Account Holder. If the paper search fails to establish an indicium and the attempt to obtain the self-certification or Documentary Evidence is not successful, the Reporting Financial Institution must report the account to the Competent Authority of its Member State or Switzerland, as the context requires, as an undocumented account. |
| --- | --- |

5.

If a “hold mail” instruction or “in-care-of” address is discovered in the electronic search and no other address and none of the other indicia listed in subparagraphs B(2)(a) to (e) are identified for the Account Holder, the Reporting Financial Institution must, in the order most appropriate to the circumstances, apply the paper record search described in subparagraph C(2), or seek to obtain from the Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of such Account Holder. If the paper search fails to establish an indicium and the attempt to obtain the self-certification or Documentary Evidence is not successful, the Reporting Financial Institution must report the account to the Competent Authority of its Member State or Switzerland, as the context requires, as an undocumented account.

| 6. | Notwithstanding a finding of indicia under subparagraph B(2), a Reporting Financial Institution is not required to treat an Account Holder as a resident of a Reportable Jurisdiction if:






  (a) | the Account Holder information contains a current mailing or residence address in the Reportable Jurisdiction, one or more telephone numbers in that Reportable Jurisdiction (and no telephone number in Switzerland or the Member State of the Reporting Financial Institution, as the context requires) or standing instructions (with respect to Financial Accounts other than Depository Accounts) to transfer funds to an account maintained in a Reportable Jurisdiction, and the Reporting Financial Institution obtains, or has previously reviewed and maintains a record of:






  (i) | a self-certification from the Account Holder of the jurisdiction(s) of residence (being a Member State, Switzerland or other jurisdictions) of such Account Holder that does not include such Reportable Jurisdiction; and |
| --- | --- | --- | --- |

6.

Notwithstanding a finding of indicia under subparagraph B(2), a Reporting Financial Institution is not required to treat an Account Holder as a resident of a Reportable Jurisdiction if:

(a)

the Account Holder information contains a current mailing or residence address in the Reportable Jurisdiction, one or more telephone numbers in that Reportable Jurisdiction (and no telephone number in Switzerland or the Member State of the Reporting Financial Institution, as the context requires) or standing instructions (with respect to Financial Accounts other than Depository Accounts) to transfer funds to an account maintained in a Reportable Jurisdiction, and the Reporting Financial Institution obtains, or has previously reviewed and maintains a record of:

(i)

a self-certification from the Account Holder of the jurisdiction(s) of residence (being a Member State, Switzerland or other jurisdictions) of such Account Holder that does not include such Reportable Jurisdiction; and

| (ii) | Documentary Evidence establishing the Account Holder's non-reportable status. |
| --- | --- |

(ii)

Documentary Evidence establishing the Account Holder's non-reportable status.

| (b) | the Account Holder information contains a currently effective power of attorney or signatory authority granted to a person with an address in the Reportable Jurisdiction, and the Reporting Financial Institution obtains, or has previously reviewed and maintains a record of:






  (i) | a self-certification from the Account Holder of the jurisdiction(s) of residence (being a Member State, Switzerland or other jurisdictions) of such Account Holder that does not include such Reportable Jurisdiction; or |
| --- | --- | --- |

(b)

the Account Holder information contains a currently effective power of attorney or signatory authority granted to a person with an address in the Reportable Jurisdiction, and the Reporting Financial Institution obtains, or has previously reviewed and maintains a record of:

(i)

a self-certification from the Account Holder of the jurisdiction(s) of residence (being a Member State, Switzerland or other jurisdictions) of such Account Holder that does not include such Reportable Jurisdiction; or

| (ii) | Documentary Evidence establishing the Account Holder's non-reportable status. |
| --- | --- |

(ii)

Documentary Evidence establishing the Account Holder's non-reportable status.

| C. | Enhanced Review Procedures for High Value Accounts. The following enhanced review procedures apply with respect to High Value Accounts.






  1. | Electronic Record Search. With respect to High Value Accounts, the Reporting Financial Institution must review electronically searchable data maintained by the Reporting Financial Institution for any of the indicia described in subparagraph B(2). |
| --- | --- | --- |

C.

Enhanced Review Procedures for High Value Accounts. The following enhanced review procedures apply with respect to High Value Accounts.

1.

Electronic Record Search. With respect to High Value Accounts, the Reporting Financial Institution must review electronically searchable data maintained by the Reporting Financial Institution for any of the indicia described in subparagraph B(2).

| 2. | Paper Record Search. If the Reporting Financial Institution's electronically searchable databases include fields for, and capture all of the information described in, subparagraph C(3), then a further paper record search is not required. If the electronic databases do not capture all of that information, then with respect to a High Value Account, the Reporting Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Financial Institution within the last five years for any of the indicia described in subparagraph B(2):






  (a) | the most recent Documentary Evidence collected with respect to the account; |
| --- | --- | --- |

2.

Paper Record Search. If the Reporting Financial Institution's electronically searchable databases include fields for, and capture all of the information described in, subparagraph C(3), then a further paper record search is not required. If the electronic databases do not capture all of that information, then with respect to a High Value Account, the Reporting Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Financial Institution within the last five years for any of the indicia described in subparagraph B(2):

(a)

the most recent Documentary Evidence collected with respect to the account;

| (b) | the most recent account opening contract or documentation; |
| --- | --- |

(b)

the most recent account opening contract or documentation;

| (c) | the most recent documentation obtained by the Reporting Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes; |
| --- | --- |

(c)

the most recent documentation obtained by the Reporting Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;

| (d) | any power of attorney or signature authority forms currently in effect; and |
| --- | --- |

(d)

any power of attorney or signature authority forms currently in effect; and

| (e) | any standing instructions (other than with respect to a Depository Account) to transfer funds currently in effect. |
| --- | --- |

(e)

any standing instructions (other than with respect to a Depository Account) to transfer funds currently in effect.

| 3. | Exception To The Extent Databases Contain Sufficient Information. A Reporting Financial Institution is not required to perform the paper record search described in subparagraph C(2) to the extent the Reporting Financial Institution's electronically searchable information includes the following:






  (a) | the Account Holder's residence status; |
| --- | --- | --- |

3.

Exception To The Extent Databases Contain Sufficient Information. A Reporting Financial Institution is not required to perform the paper record search described in subparagraph C(2) to the extent the Reporting Financial Institution's electronically searchable information includes the following:

(a)

the Account Holder's residence status;

| (b) | the Account Holder's residence address and mailing address currently on file with the Reporting Financial Institution; |
| --- | --- |

(b)

the Account Holder's residence address and mailing address currently on file with the Reporting Financial Institution;

| (c) | the Account Holder's telephone number(s) currently on file, if any, with the Reporting Financial Institution; |
| --- | --- |

(c)

the Account Holder's telephone number(s) currently on file, if any, with the Reporting Financial Institution;

| (d) | in the case of Financial Accounts other than Depository Accounts, whether there are standing instructions to transfer funds in the account to another account (including an account at another branch of the Reporting Financial Institution or another Financial Institution); |
| --- | --- |

(d)

in the case of Financial Accounts other than Depository Accounts, whether there are standing instructions to transfer funds in the account to another account (including an account at another branch of the Reporting Financial Institution or another Financial Institution);

| (e) | whether there is a current “in-care-of” address or “hold mail” instruction for the Account Holder; and |
| --- | --- |

(e)

whether there is a current “in-care-of” address or “hold mail” instruction for the Account Holder; and

| (f) | whether there is any power of attorney or signatory authority for the account. |
| --- | --- |

(f)

whether there is any power of attorney or signatory authority for the account.

| 4. | Relationship Manager Inquiry for Actual Knowledge. In addition to the electronic and paper record searches described in subparagraphs C(1) and (2), the Reporting Financial Institution must treat as a Reportable Account any High Value Account assigned to a relationship manager (including any Financial Accounts aggregated with that High Value Account) if the relationship manager has actual knowledge that the Account Holder is a Reportable Person. |
| --- | --- |

4.

Relationship Manager Inquiry for Actual Knowledge. In addition to the electronic and paper record searches described in subparagraphs C(1) and (2), the Reporting Financial Institution must treat as a Reportable Account any High Value Account assigned to a relationship manager (including any Financial Accounts aggregated with that High Value Account) if the relationship manager has actual knowledge that the Account Holder is a Reportable Person.

| 5. | Effect of Finding Indicia.






  (a) | If none of the indicia listed in subparagraph B(2) are discovered in the enhanced review of High Value Accounts described in paragraph C, and the account is not identified as held by a Reportable Person in subparagraph C(4), then further action is not required until there is a change in circumstances that results in one or more indicia being associated with the account. |
| --- | --- | --- |

5.

Effect of Finding Indicia.

(a)

If none of the indicia listed in subparagraph B(2) are discovered in the enhanced review of High Value Accounts described in paragraph C, and the account is not identified as held by a Reportable Person in subparagraph C(4), then further action is not required until there is a change in circumstances that results in one or more indicia being associated with the account.

| (b) | If any of the indicia listed in subparagraphs B(2)(a) to (e) are discovered in the enhanced review of High Value Accounts described in paragraph C, or if there is a subsequent change in circumstances that results in one or more indicia being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account with respect to each Reportable Jurisdiction for which an indicium is identified, unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account. |
| --- | --- |

(b)

If any of the indicia listed in subparagraphs B(2)(a) to (e) are discovered in the enhanced review of High Value Accounts described in paragraph C, or if there is a subsequent change in circumstances that results in one or more indicia being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account with respect to each Reportable Jurisdiction for which an indicium is identified, unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.

| (c) | If a “hold mail” instruction or “in-care-of” address is discovered in the enhanced review of High Value Accounts described in paragraph C, and no other address and none of the other indicia listed in subparagraphs B(2)(a) to (e) are identified for the Account Holder, the Reporting Financial Institution must obtain from such Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder. If the Reporting Financial Institution cannot obtain such self-certification or Documentary Evidence, it must report the account to the Competent Authority of its Member State or Switzerland, as the context requires, as an undocumented account. |
| --- | --- |

(c)

If a “hold mail” instruction or “in-care-of” address is discovered in the enhanced review of High Value Accounts described in paragraph C, and no other address and none of the other indicia listed in subparagraphs B(2)(a) to (e) are identified for the Account Holder, the Reporting Financial Institution must obtain from such Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder. If the Reporting Financial Institution cannot obtain such self-certification or Documentary Evidence, it must report the account to the Competent Authority of its Member State or Switzerland, as the context requires, as an undocumented account.

| 6. | If a Preexisting Individual Account is not a High Value Account as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, but becomes a High Value Account as of the last day of a subsequent calendar year, the Reporting Financial Institution must complete the enhanced review procedures described in paragraph C with respect to such account within the calendar year following the year in which the account becomes a High Value Account. If, based on that review, such account is identified as a Reportable Account, the Reporting Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Reportable Person. |
| --- | --- |

6.

If a Preexisting Individual Account is not a High Value Account as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, but becomes a High Value Account as of the last day of a subsequent calendar year, the Reporting Financial Institution must complete the enhanced review procedures described in paragraph C with respect to such account within the calendar year following the year in which the account becomes a High Value Account. If, based on that review, such account is identified as a Reportable Account, the Reporting Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Reportable Person.

| 7. | Once a Reporting Financial Institution applies the enhanced review procedures described in paragraph C to a High Value Account, the Reporting Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph C(4), to the same High Value Account in any subsequent year unless the account is undocumented where the Reporting Financial Institution should re-apply them annually until such account ceases to be undocumented. |
| --- | --- |

7.

Once a Reporting Financial Institution applies the enhanced review procedures described in paragraph C to a High Value Account, the Reporting Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph C(4), to the same High Value Account in any subsequent year unless the account is undocumented where the Reporting Financial Institution should re-apply them annually until such account ceases to be undocumented.

| 8. | If there is a change of circumstances with respect to a High Value Account that results in one or more indicia described in subparagraph B(2) being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account with respect to each Reportable Jurisdiction for which an indicium is identified unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account. |
| --- | --- |

8.

If there is a change of circumstances with respect to a High Value Account that results in one or more indicia described in subparagraph B(2) being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account with respect to each Reportable Jurisdiction for which an indicium is identified unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.

| 9. | A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in a Reportable Jurisdiction, the Reporting Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(6), is required to obtain the appropriate documentation from the Account Holder. |
| --- | --- |

9.

A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in a Reportable Jurisdiction, the Reporting Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(6), is required to obtain the appropriate documentation from the Account Holder.

| D. | Review of Preexisting High Value Individual Accounts must be completed within one year of the entry into force of the Amending Protocol signed on 27 May 2015. Review of Preexisting Lower Value Individual Accounts must be completed within two years of the entry into force of the Amending Protocol signed on 27 May 2015. |
| --- | --- |

D.

Review of Preexisting High Value Individual Accounts must be completed within one year of the entry into force of the Amending Protocol signed on 27 May 2015. Review of Preexisting Lower Value Individual Accounts must be completed within two years of the entry into force of the Amending Protocol signed on 27 May 2015.

| E. | Any Preexisting Individual Account that has been identified as a Reportable Account under this Section must be treated as a Reportable Account in all subsequent years, unless the Account Holder ceases to be a Reportable Person. |
| --- | --- |

E.

Any Preexisting Individual Account that has been identified as a Reportable Account under this Section must be treated as a Reportable Account in all subsequent years, unless the Account Holder ceases to be a Reportable Person.

SECTION IV

DUE DILIGENCE FOR NEW INDIVIDUAL ACCOUNTS

The following procedures apply for purposes of identifying Reportable Accounts among New Individual Accounts.

| A. | With respect to New Individual Accounts, upon account opening, the Reporting Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. |
| --- | --- |

A.

With respect to New Individual Accounts, upon account opening, the Reporting Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures.

| B. | If the self-certification establishes that the Account Holder is resident for tax purposes in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account and the self-certification must also include the Account Holder's TIN with respect to such Reportable Jurisdiction (subject to paragraph D of Section I) and date of birth. |
| --- | --- |

B.

If the self-certification establishes that the Account Holder is resident for tax purposes in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account and the self-certification must also include the Account Holder's TIN with respect to such Reportable Jurisdiction (subject to paragraph D of Section I) and date of birth.

| C. | If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes the residence(s) for tax purposes of the Account Holder. |
| --- | --- |

C.

If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes the residence(s) for tax purposes of the Account Holder.

SECTION V

DUE DILIGENCE FOR PREEXISTING ENTITY ACCOUNTS

The following procedures apply for purposes of identifying Reportable Accounts among Preexisting Entity Accounts.

| A. | Entity Accounts Not Required to Be Reviewed, Identified or Reported. Unless the Reporting Financial Institution elects otherwise, either with respect to all Preexisting Entity Accounts or, separately, with respect to any clearly identified group of such accounts, a Preexisting Entity Account with an aggregate account balance or value that does not exceed USD 250 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, is not required to be reviewed, identified, or reported as a Reportable Account until the aggregate account balance or value exceeds that amount as of the last day of any subsequent calendar year. |
| --- | --- |

A.

Entity Accounts Not Required to Be Reviewed, Identified or Reported. Unless the Reporting Financial Institution elects otherwise, either with respect to all Preexisting Entity Accounts or, separately, with respect to any clearly identified group of such accounts, a Preexisting Entity Account with an aggregate account balance or value that does not exceed USD 250 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, is not required to be reviewed, identified, or reported as a Reportable Account until the aggregate account balance or value exceeds that amount as of the last day of any subsequent calendar year.

| B. | Entity Accounts Subject to Review. A Preexisting Entity Account that has an aggregate account balance or value that exceeds USD 250 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, and a Preexisting Entity Account that does not exceed as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, that amount but the aggregate account balance or value of which exceeds such amount as of the last day of any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D. |
| --- | --- |

B.

Entity Accounts Subject to Review. A Preexisting Entity Account that has an aggregate account balance or value that exceeds USD 250 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, and a Preexisting Entity Account that does not exceed as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, that amount but the aggregate account balance or value of which exceeds such amount as of the last day of any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D.

| C. | Entity Accounts With Respect to Which Reporting Is Required. With respect to Preexisting Entity Accounts described in paragraph B, only accounts that are held by one or more Entities that are Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons, shall be treated as Reportable Accounts. |
| --- | --- |

C.

Entity Accounts With Respect to Which Reporting Is Required. With respect to Preexisting Entity Accounts described in paragraph B, only accounts that are held by one or more Entities that are Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons, shall be treated as Reportable Accounts.

| D. | Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required. For Preexisting Entity Accounts described in paragraph B, a Reporting Financial Institution must apply the following review procedures to determine whether the account is held by one or more Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons:






  1. | Determine Whether the Entity Is a Reportable Person.






  (a) | Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is resident in a Reportable Jurisdiction. For this purpose, information indicating that the Account Holder is resident in a Reportable Jurisdiction includes a place of incorporation or organisation, or an address in a Reportable Jurisdiction. |
| --- | --- | --- | --- |

D.

Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required. For Preexisting Entity Accounts described in paragraph B, a Reporting Financial Institution must apply the following review procedures to determine whether the account is held by one or more Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons:

1.

Determine Whether the Entity Is a Reportable Person.

(a)

Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is resident in a Reportable Jurisdiction. For this purpose, information indicating that the Account Holder is resident in a Reportable Jurisdiction includes a place of incorporation or organisation, or an address in a Reportable Jurisdiction.

| (b) | If the information indicates that the Account Holder is resident in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account unless it obtains a self-certification from the Account Holder, or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Reportable Person. |
| --- | --- |

(b)

If the information indicates that the Account Holder is resident in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account unless it obtains a self-certification from the Account Holder, or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Reportable Person.

| 2. | Determine Whether the Entity is a Passive NFE with One or More Controlling Persons Who Are Reportable Persons. With respect to an Account Holder of a Preexisting Entity Account (including an Entity that is a Reportable Person), the Reporting Financial Institution must determine whether the Account Holder is a Passive NFE with one or more Controlling Persons who are Reportable Persons. If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account. In making these determinations the Reporting Financial Institution must follow the guidance in subparagraphs D(2)(a) to (c) in the order most appropriate under the circumstances.






  (a) | Determining whether the Account Holder is a Passive NFE. For purposes of determining whether the Account Holder is a Passive NFE, the Reporting Financial Institution must obtain a self-certification from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFE or a Financial Institution other than an Investment Entity described in subparagraph A(6)(b) of Section VIII that is not a Participating Jurisdiction Financial Institution. |
| --- | --- | --- |

2.

Determine Whether the Entity is a Passive NFE with One or More Controlling Persons Who Are Reportable Persons. With respect to an Account Holder of a Preexisting Entity Account (including an Entity that is a Reportable Person), the Reporting Financial Institution must determine whether the Account Holder is a Passive NFE with one or more Controlling Persons who are Reportable Persons. If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account. In making these determinations the Reporting Financial Institution must follow the guidance in subparagraphs D(2)(a) to (c) in the order most appropriate under the circumstances.

(a)

Determining whether the Account Holder is a Passive NFE. For purposes of determining whether the Account Holder is a Passive NFE, the Reporting Financial Institution must obtain a self-certification from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFE or a Financial Institution other than an Investment Entity described in subparagraph A(6)(b) of Section VIII that is not a Participating Jurisdiction Financial Institution.

| (b) | Determining the Controlling Persons of an Account Holder. For the purposes of determining the Controlling Persons of an Account Holder, a Reporting Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures. |
| --- | --- |

(b)

Determining the Controlling Persons of an Account Holder. For the purposes of determining the Controlling Persons of an Account Holder, a Reporting Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures.

| (c) | Determining whether a Controlling Person of a Passive NFE is a Reportable Person. For the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on:






  (i) | information collected and maintained pursuant to AML/KYC Procedures in the case of a Preexisting Entity Account held by one or more NFEs with an aggregate account balance or value that does not exceed USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland; or |
| --- | --- | --- |

(c)

Determining whether a Controlling Person of a Passive NFE is a Reportable Person. For the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on:

(i)

information collected and maintained pursuant to AML/KYC Procedures in the case of a Preexisting Entity Account held by one or more NFEs with an aggregate account balance or value that does not exceed USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland; or

| (ii) | a self-certification from the Account Holder or such Controlling Person of the jurisdiction(s) (being a Member State, Switzerland or other jurisdictions) in which the Controlling Person is resident for tax purposes. |
| --- | --- |

(ii)

a self-certification from the Account Holder or such Controlling Person of the jurisdiction(s) (being a Member State, Switzerland or other jurisdictions) in which the Controlling Person is resident for tax purposes.

| E. | Timing of Review and Additional Procedures Applicable to Preexisting Entity Accounts.






  1. | Review of Preexisting Entity Accounts with an aggregate account balance or value that exceeds USD 250 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, must be completed within two years of the entry into force. |
| --- | --- | --- |

E.

Timing of Review and Additional Procedures Applicable to Preexisting Entity Accounts.

1.

Review of Preexisting Entity Accounts with an aggregate account balance or value that exceeds USD 250 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, must be completed within two years of the entry into force.

| 2. | Review of Preexisting Entity Accounts with an aggregate account balance or value that does not exceed USD 250 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, but exceeds that amount as of 31 December of a subsequent year, must be completed within the calendar year following the year in which the aggregate account balance or value exceeds such amount. |
| --- | --- |

2.

Review of Preexisting Entity Accounts with an aggregate account balance or value that does not exceed USD 250 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, but exceeds that amount as of 31 December of a subsequent year, must be completed within the calendar year following the year in which the aggregate account balance or value exceeds such amount.

| 3. | If there is a change of circumstances with respect to a Preexisting Entity Account that causes the Reporting Financial Institution to know, or have reason to know, that the self-certification or other documentation associated with an account is incorrect or unreliable, the Reporting Financial Institution must re-determine the status of the account in accordance with the procedures set forth in paragraph D. |
| --- | --- |

3.

If there is a change of circumstances with respect to a Preexisting Entity Account that causes the Reporting Financial Institution to know, or have reason to know, that the self-certification or other documentation associated with an account is incorrect or unreliable, the Reporting Financial Institution must re-determine the status of the account in accordance with the procedures set forth in paragraph D.

SECTION VI

DUE DILIGENCE FOR NEW ENTITY ACCOUNTS

The following procedures apply for purposes of identifying Reportable Accounts among New Entity Accounts.

| A. | Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required. For New Entity Accounts, a Reporting Financial Institution must apply the following review procedures to determine whether the account is held by one or more Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons:






  1. | Determine Whether the Entity Is a Reportable Person.






  (a) | Obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. If the Entity certifies that it has no residence for tax purposes, the Reporting Financial Institution may rely on the address of the principal office of the Entity to determine the residence of the Account Holder. |
| --- | --- | --- | --- |

A.

Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required. For New Entity Accounts, a Reporting Financial Institution must apply the following review procedures to determine whether the account is held by one or more Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons:

1.

Determine Whether the Entity Is a Reportable Person.

(a)

Obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. If the Entity certifies that it has no residence for tax purposes, the Reporting Financial Institution may rely on the address of the principal office of the Entity to determine the residence of the Account Holder.

| (b) | If the self-certification indicates that the Account Holder is resident in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account unless it reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Reportable Person with respect to such Reportable Jurisdiction. |
| --- | --- |

(b)

If the self-certification indicates that the Account Holder is resident in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account unless it reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Reportable Person with respect to such Reportable Jurisdiction.

| 2. | Determine Whether the Entity is a Passive NFE with One or More Controlling Persons Who Are Reportable Persons. With respect to an Account Holder of a New Entity Account (including an Entity that is a Reportable Person), the Reporting Financial Institution must determine whether the Account Holder is a Passive NFE with one or more Controlling Persons who are Reportable Persons. If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account. In making these determinations the Reporting Financial Institution must follow the guidance in subparagraphs A(2)(a) to (c) in the order most appropriate under the circumstances.






  (a) | Determining whether the Account Holder is a Passive NFE. For purposes of determining whether the Account Holder is a Passive NFE, the Reporting Financial Institution must rely on a self-certification from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFE or a Financial Institution other than an Investment Entity described in subparagraph A(6)(b) of Section VIII that is not a Participating Jurisdiction Financial Institution. |
| --- | --- | --- |

2.

Determine Whether the Entity is a Passive NFE with One or More Controlling Persons Who Are Reportable Persons. With respect to an Account Holder of a New Entity Account (including an Entity that is a Reportable Person), the Reporting Financial Institution must determine whether the Account Holder is a Passive NFE with one or more Controlling Persons who are Reportable Persons. If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account. In making these determinations the Reporting Financial Institution must follow the guidance in subparagraphs A(2)(a) to (c) in the order most appropriate under the circumstances.

(a)

Determining whether the Account Holder is a Passive NFE. For purposes of determining whether the Account Holder is a Passive NFE, the Reporting Financial Institution must rely on a self-certification from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFE or a Financial Institution other than an Investment Entity described in subparagraph A(6)(b) of Section VIII that is not a Participating Jurisdiction Financial Institution.

| (b) | Determining the Controlling Persons of an Account Holder. For purposes of determining the Controlling Persons of an Account Holder, a Reporting Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures. |
| --- | --- |

(b)

Determining the Controlling Persons of an Account Holder. For purposes of determining the Controlling Persons of an Account Holder, a Reporting Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures.

| (c) | Determining whether a Controlling Person of a Passive NFE is a Reportable Person. For purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on a self-certification from the Account Holder or such Controlling Person. |
| --- | --- |

(c)

Determining whether a Controlling Person of a Passive NFE is a Reportable Person. For purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on a self-certification from the Account Holder or such Controlling Person.

SECTION VII

SPECIAL DUE DILIGENCE RULES

The following additional rules apply in implementing the due diligence procedures described above:

| A. | Reliance on Self-Certifications and Documentary Evidence. A Reporting Financial Institution may not rely on a self-certification or Documentary Evidence if the Reporting Financial Institution knows or has reason to know that the self-certification or Documentary Evidence is incorrect or unreliable. |
| --- | --- |

A.

Reliance on Self-Certifications and Documentary Evidence. A Reporting Financial Institution may not rely on a self-certification or Documentary Evidence if the Reporting Financial Institution knows or has reason to know that the self-certification or Documentary Evidence is incorrect or unreliable.

| B. | Alternative Procedures for Financial Accounts Held by Individual Beneficiaries of a Cash Value Insurance Contract or an Annuity Contract and for a Group Cash Value Insurance Contract or Group Annuity Contract. A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person. A Reporting Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract or an Annuity Contract is a Reportable Person if the information collected by the Reporting Financial Institution and associated with the beneficiary contains indicia as described in paragraph B of Section III. If a Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person, the Reporting Financial Institution must follow the procedures in paragraph B of Section III.
  A Member State or Switzerland shall have the option to allow Reporting Financial Institutions to treat a Financial Account that is a member's interest in a Group Cash Value Insurance Contract or Group Annuity Contract as a Financial Account that is not a Reportable Account until the date on which an amount is payable to the employee/certificate holder or beneficiary, if the Financial Account that is a member's interest in a Group Cash Value Insurance Contract or Group Annuity Contract meets the following requirements:






  (a) | the Group Cash Value Insurance Contract or Group Annuity Contract is issued to an employer and covers 25 or more employees/certificate holders; |
| --- | --- | --- |

B.

Alternative Procedures for Financial Accounts Held by Individual Beneficiaries of a Cash Value Insurance Contract or an Annuity Contract and for a Group Cash Value Insurance Contract or Group Annuity Contract. A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person. A Reporting Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract or an Annuity Contract is a Reportable Person if the information collected by the Reporting Financial Institution and associated with the beneficiary contains indicia as described in paragraph B of Section III. If a Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person, the Reporting Financial Institution must follow the procedures in paragraph B of Section III.

A Member State or Switzerland shall have the option to allow Reporting Financial Institutions to treat a Financial Account that is a member's interest in a Group Cash Value Insurance Contract or Group Annuity Contract as a Financial Account that is not a Reportable Account until the date on which an amount is payable to the employee/certificate holder or beneficiary, if the Financial Account that is a member's interest in a Group Cash Value Insurance Contract or Group Annuity Contract meets the following requirements:

(a)

the Group Cash Value Insurance Contract or Group Annuity Contract is issued to an employer and covers 25 or more employees/certificate holders;

| (b) | the employee/certificate holders are entitled to receive any contract value related to their interests and to name beneficiaries for the benefit payable upon the employee's death; and |
| --- | --- |

(b)

the employee/certificate holders are entitled to receive any contract value related to their interests and to name beneficiaries for the benefit payable upon the employee's death; and

| (c) | the aggregate amount payable to any employee/certificate holder or beneficiary does not exceed USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland. |
| --- | --- |

(c)

the aggregate amount payable to any employee/certificate holder or beneficiary does not exceed USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland.

The term “Group Cash Value Insurance Contract” means a Cash Value Insurance Contract that (i) provides coverage on individuals who are affiliated through an employer, trade association, labour union, or other association or group; and (ii) charges a premium for each member of the group (or member of a class within the group) that is determined without regard to the individual health characteristics other than age, gender, and smoking habits of the member (or class of members) of the group.

The term “Group Annuity Contract” means an Annuity Contract under which the obligees are individuals who are affiliated through an employer, trade association, labour union, or other association or group.

Before the entry into force of the Amending Protocol signed on 27 May 2015, Member States shall communicate to Switzerland and Switzerland shall communicate to the European Commission whether they have exercised the option provided for in this paragraph. The European Commission may coordinate the transmission of the communication from Member States to Switzerland and the European Commission shall transmit the communication from Switzerland to all Member States. All further changes to the exercise of that option by a Member State or Switzerland shall be communicated in the same manner.

| C. | Account Balance Aggregation and Currency Rules.






  1. | Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this subparagraph. |
| --- | --- | --- |

C.

Account Balance Aggregation and Currency Rules.

1.

Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this subparagraph.

| 2. | Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this subparagraph. |
| --- | --- |

2.

Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this subparagraph.

| 3. | Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of Financial Accounts held by a person to determine whether a Financial Account is a High Value Account, a Reporting Financial Institution is also required, in the case of any Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts. |
| --- | --- |

3.

Special Aggregation Rule Applicable to Relationship Managers. For purposes of determining the aggregate balance or value of Financial Accounts held by a person to determine whether a Financial Account is a High Value Account, a Reporting Financial Institution is also required, in the case of any Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.

| 4. | Amounts Read to Include Equivalent in Other Currencies. All dollar amounts or amounts denominated in the domestic currency of each Member State or Switzerland shall be read to include equivalent amounts in other currencies, as determined by domestic law. |
| --- | --- |

4.

Amounts Read to Include Equivalent in Other Currencies. All dollar amounts or amounts denominated in the domestic currency of each Member State or Switzerland shall be read to include equivalent amounts in other currencies, as determined by domestic law.

SECTION VIII

DEFINED TERMS

The following terms have the meanings set forth below:

| A. | Reporting Financial Institution






  1. | The term “Reporting Financial Institution” means any Member State Financial Institution or Swiss Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution. |
| --- | --- | --- |

A.

Reporting Financial Institution

1.

The term “Reporting Financial Institution” means any Member State Financial Institution or Swiss Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.

| 2. | The term “Participating Jurisdiction Financial Institution” means (i) any Financial Institution that is resident in a Participating Jurisdiction, but excludes any branch of that Financial Institution that is located outside such Participating Jurisdiction, and (ii) any branch of a Financial Institution that is not resident in a Participating Jurisdiction, if that branch is located in such Participating Jurisdiction. |
| --- | --- |

2.

The term “Participating Jurisdiction Financial Institution” means (i) any Financial Institution that is resident in a Participating Jurisdiction, but excludes any branch of that Financial Institution that is located outside such Participating Jurisdiction, and (ii) any branch of a Financial Institution that is not resident in a Participating Jurisdiction, if that branch is located in such Participating Jurisdiction.

| 3. | The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company. |
| --- | --- |

3.

The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.

| 4. | The term “Custodial Institution” means any Entity that holds, as a substantial portion of its business, Financial Assets for the account of others. An Entity holds Financial Assets for the account of others as a substantial portion of its business if the Entity's gross income attributable to the holding of Financial Assets and related financial services equals or exceeds 20 % of the Entity's gross income during the shorter of: (i) the three-year period that ends on 31 December (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or (ii) the period during which the Entity has been in existence. |
| --- | --- |

4.

The term “Custodial Institution” means any Entity that holds, as a substantial portion of its business, Financial Assets for the account of others. An Entity holds Financial Assets for the account of others as a substantial portion of its business if the Entity's gross income attributable to the holding of Financial Assets and related financial services equals or exceeds 20 % of the Entity's gross income during the shorter of: (i) the three-year period that ends on 31 December (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or (ii) the period during which the Entity has been in existence.

| 5. | The term “Depository Institution” means any Entity that accepts deposits in the ordinary course of a banking or similar business. |
| --- | --- |

5.

The term “Depository Institution” means any Entity that accepts deposits in the ordinary course of a banking or similar business.

| 6. | The term “Investment Entity” means any Entity:






  (a) | which primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:






  (i) | trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading; |
| --- | --- | --- | --- |

6.

The term “Investment Entity” means any Entity:

(a)

which primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:

(i)

trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading;

| (ii) | individual and collective portfolio management; or |
| --- | --- |

(ii)

individual and collective portfolio management; or

| (iii) | otherwise investing, administering, or managing Financial Assets or money on behalf of other persons; |
| --- | --- |

(iii)

otherwise investing, administering, or managing Financial Assets or money on behalf of other persons;

or

| (b) | the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets, if the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, or an Investment Entity described in subparagraph A(6)(a). |
| --- | --- |

(b)

the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets, if the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, or an Investment Entity described in subparagraph A(6)(a).

An Entity is treated as primarily conducting as a business one or more of the activities described in subparagraph A(6)(a), or an Entity's gross income is primarily attributable to investing, reinvesting, or trading in Financial Assets for the purposes of subparagraph A(6)(b), if the Entity's gross income attributable to the relevant activities equals or exceeds 50 % of the Entity's gross income during the shorter of: (i) the three-year period ending on 31 December of the year preceding the year in which the determination is made; or (ii) the period during which the Entity has been in existence. The term “Investment Entity” does not include an Entity that is an Active NFE because that Entity meets any of the criteria in subparagraphs D(9)(d) to (g).

This paragraph shall be interpreted in a manner consistent with similar language set forth in the definition of “financial institution” in the Financial Action Task Force Recommendations.

| 7. | The term “Financial Asset” includes a security (for example, a share of stock in a corporation; partnership or beneficial ownership interest in a widely held or publicly traded partnership or trust; note, bond, debenture, or other evidence of indebtedness), partnership interest, commodity, swap (for example, interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps, and similar agreements), Insurance Contract or Annuity Contract, or any interest (including a futures or forward contract or option) in a security, partnership interest, commodity, swap, Insurance Contract, or Annuity Contract. The term “Financial Asset” does not include a non-debt, direct interest in real property. |
| --- | --- |

7.

The term “Financial Asset” includes a security (for example, a share of stock in a corporation; partnership or beneficial ownership interest in a widely held or publicly traded partnership or trust; note, bond, debenture, or other evidence of indebtedness), partnership interest, commodity, swap (for example, interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps, and similar agreements), Insurance Contract or Annuity Contract, or any interest (including a futures or forward contract or option) in a security, partnership interest, commodity, swap, Insurance Contract, or Annuity Contract. The term “Financial Asset” does not include a non-debt, direct interest in real property.

| 8. | The term “Specified Insurance Company” means any Entity that is an insurance company (or the holding company of an insurance company) which issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract. |
| --- | --- |

8.

The term “Specified Insurance Company” means any Entity that is an insurance company (or the holding company of an insurance company) which issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract.

| B. | Non-Reporting Financial Institution






  1. | The term “Non-Reporting Financial Institution” means any Financial Institution which is:






  (a) | a Governmental Entity, International Organisation or Central Bank, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution; |
| --- | --- | --- | --- |

B.

Non-Reporting Financial Institution

1.

The term “Non-Reporting Financial Institution” means any Financial Institution which is:

(a)

a Governmental Entity, International Organisation or Central Bank, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution;

| (b) | a Broad Participation Retirement Fund; a Narrow Participation Retirement Fund; a Pension Fund of a Governmental Entity, International Organisation or Central Bank; or a Qualified Credit Card Issuer; |
| --- | --- |

(b)

a Broad Participation Retirement Fund; a Narrow Participation Retirement Fund; a Pension Fund of a Governmental Entity, International Organisation or Central Bank; or a Qualified Credit Card Issuer;

| (c) | any other Entity that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the Entities described in subparagraphs B(1)(a) and (b), and is defined in domestic law as a Non-Reporting Financial Institution, and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Switzerland and for Switzerland, is communicated to the European Commission, provided that the status of such Entity as a Non-Reporting Financial Institution does not frustrate the purposes of this Agreement; |
| --- | --- |

(c)

any other Entity that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the Entities described in subparagraphs B(1)(a) and (b), and is defined in domestic law as a Non-Reporting Financial Institution, and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Switzerland and for Switzerland, is communicated to the European Commission, provided that the status of such Entity as a Non-Reporting Financial Institution does not frustrate the purposes of this Agreement;

| (d) | an Exempt Collective Investment Vehicle; or |
| --- | --- |

(d)

an Exempt Collective Investment Vehicle; or

| (e) | a trust to the extent that the trustee of the trust is a Reporting Financial Institution and reports all information required to be reported pursuant to Section I with respect to all Reportable Accounts of the trust. |
| --- | --- |

(e)

a trust to the extent that the trustee of the trust is a Reporting Financial Institution and reports all information required to be reported pursuant to Section I with respect to all Reportable Accounts of the trust.

| 2. | The term “Governmental Entity” means the government of a Member State, Switzerland or other jurisdiction, any political subdivision of a Member State, Switzerland or other jurisdiction (which, for the avoidance of doubt, includes a state, province, county, or municipality), or any wholly owned agency or instrumentality of a Member State, Switzerland or other jurisdiction or of any one or more of the foregoing (each, a “Governmental Entity”). This category is comprised of the integral parts, controlled entities, and political subdivisions of a Member State, Switzerland or other jurisdiction.






  (a) | An “integral part” of a Member State, Switzerland or other jurisdiction means any person, organisation, agency, bureau, fund, instrumentality, or other body, however designated, that constitutes a governing authority of a Member State, Switzerland or other jurisdiction. The net earnings of the governing authority must be credited to its own account or to other accounts of the Member State, Switzerland or other jurisdiction, with no portion inuring to the benefit of any private person. An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity. |
| --- | --- | --- |

2.

The term “Governmental Entity” means the government of a Member State, Switzerland or other jurisdiction, any political subdivision of a Member State, Switzerland or other jurisdiction (which, for the avoidance of doubt, includes a state, province, county, or municipality), or any wholly owned agency or instrumentality of a Member State, Switzerland or other jurisdiction or of any one or more of the foregoing (each, a “Governmental Entity”). This category is comprised of the integral parts, controlled entities, and political subdivisions of a Member State, Switzerland or other jurisdiction.

(a)

An “integral part” of a Member State, Switzerland or other jurisdiction means any person, organisation, agency, bureau, fund, instrumentality, or other body, however designated, that constitutes a governing authority of a Member State, Switzerland or other jurisdiction. The net earnings of the governing authority must be credited to its own account or to other accounts of the Member State, Switzerland or other jurisdiction, with no portion inuring to the benefit of any private person. An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity.

| (b) | A controlled entity means an Entity which is separate in form from the Member State, Switzerland or other jurisdiction or which otherwise constitutes a separate juridical entity, provided that:






  (i) | the Entity is wholly owned and controlled by one or more Governmental Entities directly or through one or more controlled entities; |
| --- | --- | --- |

(b)

A controlled entity means an Entity which is separate in form from the Member State, Switzerland or other jurisdiction or which otherwise constitutes a separate juridical entity, provided that:

(i)

the Entity is wholly owned and controlled by one or more Governmental Entities directly or through one or more controlled entities;

| (ii) | the Entity's net earnings are credited to its own account or to the accounts of one or more Governmental Entities, with no portion of its income inuring to the benefit of any private person; and |
| --- | --- |

(ii)

the Entity's net earnings are credited to its own account or to the accounts of one or more Governmental Entities, with no portion of its income inuring to the benefit of any private person; and

| (iii) | the Entity's assets vest in one or more Governmental Entities upon dissolution. |
| --- | --- |

(iii)

the Entity's assets vest in one or more Governmental Entities upon dissolution.

| (c) | Income does not inure to the benefit of private persons if such persons are the intended beneficiaries of a governmental programme, and the programme activities are performed for the general public with respect to the common welfare or relate to the administration of some phase of government. Notwithstanding the foregoing, however, income is considered to inure to the benefit of private persons if the income is derived from the use of a Governmental Entity to conduct a commercial business, such as a commercial banking business, that provides financial services to private persons. |
| --- | --- |

(c)

Income does not inure to the benefit of private persons if such persons are the intended beneficiaries of a governmental programme, and the programme activities are performed for the general public with respect to the common welfare or relate to the administration of some phase of government. Notwithstanding the foregoing, however, income is considered to inure to the benefit of private persons if the income is derived from the use of a Governmental Entity to conduct a commercial business, such as a commercial banking business, that provides financial services to private persons.

| 3. | The term “International Organisation” means any international organisation or wholly owned agency or instrumentality thereof. This category includes any intergovernmental organisation (including a supranational organisation) (i) that is comprised primarily of governments; (ii) that has in effect a headquarters or substantially similar agreement with the Member State, Switzerland or the other jurisdiction; and (iii) the income of which does not inure to the benefit of private persons. |
| --- | --- |

3.

The term “International Organisation” means any international organisation or wholly owned agency or instrumentality thereof. This category includes any intergovernmental organisation (including a supranational organisation) (i) that is comprised primarily of governments; (ii) that has in effect a headquarters or substantially similar agreement with the Member State, Switzerland or the other jurisdiction; and (iii) the income of which does not inure to the benefit of private persons.

| 4. | The term “Central Bank” means an institution that is by law or government sanction the principal authority, other than the government of the Member State, Switzerland or the other jurisdiction itself, issuing instruments intended to circulate as currency. Such an institution may include an instrumentality that is separate from the government of the Member State, Switzerland or the other jurisdiction, whether or not owned in whole or in part by the Member State, Switzerland or the other jurisdiction. |
| --- | --- |

4.

The term “Central Bank” means an institution that is by law or government sanction the principal authority, other than the government of the Member State, Switzerland or the other jurisdiction itself, issuing instruments intended to circulate as currency. Such an institution may include an instrumentality that is separate from the government of the Member State, Switzerland or the other jurisdiction, whether or not owned in whole or in part by the Member State, Switzerland or the other jurisdiction.

| 5. | The term “Broad Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits, or any combination thereof, to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that the fund:






  (a) | does not have a single beneficiary with a right to more than 5 % of the fund's assets; |
| --- | --- | --- |

5.

The term “Broad Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits, or any combination thereof, to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that the fund:

(a)

does not have a single beneficiary with a right to more than 5 % of the fund's assets;

| (b) | is subject to government regulation and provides information reporting to the tax authorities; and |
| --- | --- |

(b)

is subject to government regulation and provides information reporting to the tax authorities; and

| (c) | satisfies at least one of the following requirements:






  (i) | the fund is generally exempt from tax on investment income, or taxation of such income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan; |
| --- | --- | --- |

(c)

satisfies at least one of the following requirements:

(i)

the fund is generally exempt from tax on investment income, or taxation of such income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan;

| (ii) | the fund receives at least 50 % of its total contributions (other than transfers of assets from other plans described in subparagraphs B(5) to (7) or from retirement and pension accounts described in subparagraph C(17)(a)) from the sponsoring employers; |
| --- | --- |

(ii)

the fund receives at least 50 % of its total contributions (other than transfers of assets from other plans described in subparagraphs B(5) to (7) or from retirement and pension accounts described in subparagraph C(17)(a)) from the sponsoring employers;

| (iii) | distributions or withdrawals from the fund are allowed only upon the occurrence of specified events related to retirement, disability, or death (except rollover distributions to other retirement funds described in subparagraphs B(5) to (7) or retirement and pension accounts described in subparagraph C(17)(a)), or penalties apply to distributions or withdrawals made before such specified events; or |
| --- | --- |

(iii)

distributions or withdrawals from the fund are allowed only upon the occurrence of specified events related to retirement, disability, or death (except rollover distributions to other retirement funds described in subparagraphs B(5) to (7) or retirement and pension accounts described in subparagraph C(17)(a)), or penalties apply to distributions or withdrawals made before such specified events; or

| (iv) | contributions (other than certain permitted make-up contributions) by employees to the fund are limited by reference to earned income of the employee or may not exceed annually USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation. |
| --- | --- |

(iv)

contributions (other than certain permitted make-up contributions) by employees to the fund are limited by reference to earned income of the employee or may not exceed annually USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.

| 6. | The term “Narrow Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that:






  (a) | the fund has fewer than 50 participants; |
| --- | --- | --- |

6.

The term “Narrow Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that:

(a)

the fund has fewer than 50 participants;

| (b) | the fund is sponsored by one or more employers that are not Investment Entities or Passive NFEs; |
| --- | --- |

(b)

the fund is sponsored by one or more employers that are not Investment Entities or Passive NFEs;

| (c) | the employee and employer contributions to the fund (other than transfers of assets from retirement and pension accounts described in subparagraph C(17)(a)) are limited by reference to earned income and compensation of the employee, respectively; |
| --- | --- |

(c)

the employee and employer contributions to the fund (other than transfers of assets from retirement and pension accounts described in subparagraph C(17)(a)) are limited by reference to earned income and compensation of the employee, respectively;

| (d) | participants that are not residents of the jurisdiction (being a Member State or Switzerland) in which the fund is established are not entitled to more than 20 % of the fund's assets; and |
| --- | --- |

(d)

participants that are not residents of the jurisdiction (being a Member State or Switzerland) in which the fund is established are not entitled to more than 20 % of the fund's assets; and

| (e) | the fund is subject to government regulation and provides information reporting to the tax authorities. |
| --- | --- |

(e)

the fund is subject to government regulation and provides information reporting to the tax authorities.

| 7. | The term “Pension Fund of a Governmental Entity, International Organisation or Central Bank” means a fund established by a Governmental Entity, International Organisation or Central Bank to provide retirement, disability, or death benefits to beneficiaries or participants who are current or former employees (or persons designated by such employees), or who are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the Governmental Entity, International Organisation or Central Bank. |
| --- | --- |

7.

The term “Pension Fund of a Governmental Entity, International Organisation or Central Bank” means a fund established by a Governmental Entity, International Organisation or Central Bank to provide retirement, disability, or death benefits to beneficiaries or participants who are current or former employees (or persons designated by such employees), or who are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the Governmental Entity, International Organisation or Central Bank.

| 8. | The term “Qualified Credit Card Issuer” means a Financial Institution satisfying the following requirements:






  (a) | the Financial Institution is a Financial Institution solely because it is an issuer of credit cards that accepts deposits only when a customer makes a payment in excess of a balance due with respect to the card and the overpayment is not immediately returned to the customer; and |
| --- | --- | --- |

8.

The term “Qualified Credit Card Issuer” means a Financial Institution satisfying the following requirements:

(a)

the Financial Institution is a Financial Institution solely because it is an issuer of credit cards that accepts deposits only when a customer makes a payment in excess of a balance due with respect to the card and the overpayment is not immediately returned to the customer; and

| (b) | beginning on or before the entry into force of the Amending Protocol signed on 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount, is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation. For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns. |
| --- | --- |

(b)

beginning on or before the entry into force of the Amending Protocol signed on 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount, is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation. For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.

| 9. | The term “Exempt Collective Investment Vehicle” means an Investment Entity that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle are held by or through individuals or Entities that are not Reportable Persons, except a Passive NFE with Controlling Persons who are Reportable Persons.
  An Investment Entity that is regulated as a collective investment vehicle does not fail to qualify under subparagraph B(9) as an Exempt Collective Investment Vehicle, solely because the collective investment vehicle has issued physical shares in bearer form, provided that:






  (a) | the collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015; |
| --- | --- | --- |

9.

The term “Exempt Collective Investment Vehicle” means an Investment Entity that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle are held by or through individuals or Entities that are not Reportable Persons, except a Passive NFE with Controlling Persons who are Reportable Persons.

An Investment Entity that is regulated as a collective investment vehicle does not fail to qualify under subparagraph B(9) as an Exempt Collective Investment Vehicle, solely because the collective investment vehicle has issued physical shares in bearer form, provided that:

(a)

the collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015;

| (b) | the collective investment vehicle retires all such shares upon surrender; |
| --- | --- |

(b)

the collective investment vehicle retires all such shares upon surrender;

| (c) | the collective investment vehicle performs the due diligence procedures set forth in Sections II to VII and reports any information required to be reported with respect to any such shares when such shares are presented for redemption or other payment; and |
| --- | --- |

(c)

the collective investment vehicle performs the due diligence procedures set forth in Sections II to VII and reports any information required to be reported with respect to any such shares when such shares are presented for redemption or other payment; and

| (d) | the collective investment vehicle has in place policies and procedures to ensure that such shares are redeemed or immobilised as soon as possible and in any event within two years of the entry into force of the Amending Protocol signed on 27 May 2015. |
| --- | --- |

(d)

the collective investment vehicle has in place policies and procedures to ensure that such shares are redeemed or immobilised as soon as possible and in any event within two years of the entry into force of the Amending Protocol signed on 27 May 2015.

| C. | Financial Account






  1. | The term “Financial Account” means an account maintained by a Financial Institution, and includes a Depository Account, a Custodial Account and:






  (a) | in the case of an Investment Entity, any equity or debt interest in the Financial Institution. Notwithstanding the foregoing, the term “Financial Account” does not include any equity or debt interest in an Entity that is an Investment Entity solely because it (i) renders investment advice to, and acts on behalf of, or (ii) manages portfolios for, and acts on behalf of, a customer for the purpose of investing, managing, or administering Financial Assets deposited in the name of the customer with a Financial Institution other than such Entity; |
| --- | --- | --- | --- |

C.

Financial Account

1.

The term “Financial Account” means an account maintained by a Financial Institution, and includes a Depository Account, a Custodial Account and:

(a)

in the case of an Investment Entity, any equity or debt interest in the Financial Institution. Notwithstanding the foregoing, the term “Financial Account” does not include any equity or debt interest in an Entity that is an Investment Entity solely because it (i) renders investment advice to, and acts on behalf of, or (ii) manages portfolios for, and acts on behalf of, a customer for the purpose of investing, managing, or administering Financial Assets deposited in the name of the customer with a Financial Institution other than such Entity;

| (b) | in the case of a Financial Institution not described in subparagraph C(1)(a), any equity or debt interest in the Financial Institution, if the class of interests was established with a purpose of avoiding reporting in accordance with Section I; and |
| --- | --- |

(b)

in the case of a Financial Institution not described in subparagraph C(1)(a), any equity or debt interest in the Financial Institution, if the class of interests was established with a purpose of avoiding reporting in accordance with Section I; and

| (c) | any Cash Value Insurance Contract and any Annuity Contract issued or maintained by a Financial Institution, other than a non-investment-linked, non-transferable immediate life annuity that is issued to an individual and monetises a pension or disability benefit provided under an account that is an Excluded Account. |
| --- | --- |

(c)

any Cash Value Insurance Contract and any Annuity Contract issued or maintained by a Financial Institution, other than a non-investment-linked, non-transferable immediate life annuity that is issued to an individual and monetises a pension or disability benefit provided under an account that is an Excluded Account.

The term “Financial Account” does not include any account that is an Excluded Account.

| 2. | The term “Depository Account” includes any commercial, checking, savings, time, or thrift account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness, or other similar instrument maintained by a Financial Institution in the ordinary course of a banking or similar business. A Depository Account also includes an amount held by an insurance company pursuant to a guaranteed investment contract or similar agreement to pay or credit interest thereon. |
| --- | --- |

2.

The term “Depository Account” includes any commercial, checking, savings, time, or thrift account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness, or other similar instrument maintained by a Financial Institution in the ordinary course of a banking or similar business. A Depository Account also includes an amount held by an insurance company pursuant to a guaranteed investment contract or similar agreement to pay or credit interest thereon.

| 3. | The term “Custodial Account” means an account (other than an Insurance Contract or Annuity Contract) which holds one or more Financial Assets for the benefit of another person. |
| --- | --- |

3.

The term “Custodial Account” means an account (other than an Insurance Contract or Annuity Contract) which holds one or more Financial Assets for the benefit of another person.

| 4. | The term “Equity Interest” means, in the case of a partnership that is a Financial Institution, either a capital or profits interest in the partnership. In the case of a trust that is a Financial Institution, an Equity Interest is considered to be held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust. A Reportable Person will be treated as being a beneficiary of a trust if such Reportable Person has the right to receive directly or indirectly (for example, through a nominee) a mandatory distribution or may receive, directly or indirectly, a discretionary distribution from the trust. |
| --- | --- |

4.

The term “Equity Interest” means, in the case of a partnership that is a Financial Institution, either a capital or profits interest in the partnership. In the case of a trust that is a Financial Institution, an Equity Interest is considered to be held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust. A Reportable Person will be treated as being a beneficiary of a trust if such Reportable Person has the right to receive directly or indirectly (for example, through a nominee) a mandatory distribution or may receive, directly or indirectly, a discretionary distribution from the trust.

| 5. | The term “Insurance Contract” means a contract (other than an Annuity Contract) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk. |
| --- | --- |

5.

The term “Insurance Contract” means a contract (other than an Annuity Contract) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk.

| 6. | The term “Annuity Contract” means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals. The term also includes a contract that is considered to be an Annuity Contract in accordance with the law, regulation, or practice of the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which the contract was issued, and under which the issuer agrees to make payments for a term of years. |
| --- | --- |

6.

The term “Annuity Contract” means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals. The term also includes a contract that is considered to be an Annuity Contract in accordance with the law, regulation, or practice of the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which the contract was issued, and under which the issuer agrees to make payments for a term of years.

| 7. | The term “Cash Value Insurance Contract” means an Insurance Contract (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value. |
| --- | --- |

7.

The term “Cash Value Insurance Contract” means an Insurance Contract (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value.

| 8. | The term “Cash Value” means the greater of (i) the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan), and (ii) the amount the policyholder can borrow under or with regard to the contract. Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an Insurance Contract:






  (a) | solely by reason of the death of an individual insured under a life insurance contract; |
| --- | --- | --- |

8.

The term “Cash Value” means the greater of (i) the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan), and (ii) the amount the policyholder can borrow under or with regard to the contract. Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an Insurance Contract:

(a)

solely by reason of the death of an individual insured under a life insurance contract;

| (b) | as a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against; |
| --- | --- |

(b)

as a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against;

| (c) | as a refund of a previously paid premium (less cost of insurance charges whether or not actually imposed) under an Insurance Contract (other than an investment-linked life insurance or annuity contract) due to cancellation or termination of the contract, decrease in risk exposure during the effective period of the contract, or arising from the correction of a posting or similar error with regard to the premium for the contract; |
| --- | --- |

(c)

as a refund of a previously paid premium (less cost of insurance charges whether or not actually imposed) under an Insurance Contract (other than an investment-linked life insurance or annuity contract) due to cancellation or termination of the contract, decrease in risk exposure during the effective period of the contract, or arising from the correction of a posting or similar error with regard to the premium for the contract;

| (d) | as a policyholder dividend (other than a termination dividend) provided that the dividend relates to an Insurance Contract under which the only benefits payable are described in subparagraph C(8)(b); or |
| --- | --- |

(d)

as a policyholder dividend (other than a termination dividend) provided that the dividend relates to an Insurance Contract under which the only benefits payable are described in subparagraph C(8)(b); or

| (e) | as a return of an advance premium or premium deposit for an Insurance Contract for which the premium is payable at least annually if the amount of the advance premium or premium deposit does not exceed the next annual premium that will be payable under the contract. |
| --- | --- |

(e)

as a return of an advance premium or premium deposit for an Insurance Contract for which the premium is payable at least annually if the amount of the advance premium or premium deposit does not exceed the next annual premium that will be payable under the contract.

| 9. | The term “Preexisting Account” means:






  (a) | a Financial Account maintained by a Reporting Financial Institution as of 31 December preceding the entry into force of the Amending Protocol 27 May 2015. |
| --- | --- | --- |

9.

The term “Preexisting Account” means:

(a)

a Financial Account maintained by a Reporting Financial Institution as of 31 December preceding the entry into force of the Amending Protocol 27 May 2015.

| (b) | A Member State or Switzerland shall have the option of extending the term “Preexisting Account” to mean also any Financial Account of an Account Holder, regardless of the date such Financial Account was opened, if:






  (i) | the Account Holder also holds with the Reporting Financial Institution, or with a Related Entity within the same jurisdiction (being a Member State or Switzerland) as the Reporting Financial Institution, a Financial Account that is a Preexisting Account under subparagraph C(9)(a); |
| --- | --- | --- |

(b)

A Member State or Switzerland shall have the option of extending the term “Preexisting Account” to mean also any Financial Account of an Account Holder, regardless of the date such Financial Account was opened, if:

(i)

the Account Holder also holds with the Reporting Financial Institution, or with a Related Entity within the same jurisdiction (being a Member State or Switzerland) as the Reporting Financial Institution, a Financial Account that is a Preexisting Account under subparagraph C(9)(a);

| (ii) | the Reporting Financial Institution, and, as applicable, the Related Entity within the same jurisdiction (being a Member State or Switzerland) as the Reporting Financial Institution, treats both of the aforementioned Financial Accounts, and any other Financial Accounts of the Account Holder that are treated as Preexisting Accounts under point (b), as a single Financial Account for purposes of satisfying the standards of knowledge requirements set forth in paragraph A of Section VII, and for purposes of determining the balance or value of any of the Financial Accounts when applying any of the account thresholds; |
| --- | --- |

(ii)

the Reporting Financial Institution, and, as applicable, the Related Entity within the same jurisdiction (being a Member State or Switzerland) as the Reporting Financial Institution, treats both of the aforementioned Financial Accounts, and any other Financial Accounts of the Account Holder that are treated as Preexisting Accounts under point (b), as a single Financial Account for purposes of satisfying the standards of knowledge requirements set forth in paragraph A of Section VII, and for purposes of determining the balance or value of any of the Financial Accounts when applying any of the account thresholds;

| (iii) | with respect to a Financial Account that is subject to AML/KYC Procedures, the Reporting Financial Institution is permitted to satisfy such AML/KYC Procedures for the Financial Account by relying upon the AML/KYC Procedures performed for the Preexisting Account described in subparagraph C(9)(a); and |
| --- | --- |

(iii)

with respect to a Financial Account that is subject to AML/KYC Procedures, the Reporting Financial Institution is permitted to satisfy such AML/KYC Procedures for the Financial Account by relying upon the AML/KYC Procedures performed for the Preexisting Account described in subparagraph C(9)(a); and

| (iv) | the opening of the Financial Account does not require the provision of new, additional or amended customer information by the Account Holder other than for the purposes of this Agreement. |
| --- | --- |

(iv)

the opening of the Financial Account does not require the provision of new, additional or amended customer information by the Account Holder other than for the purposes of this Agreement.

Before the entry into force of the Amending Protocol signed on 27 May 2015, Member States shall communicate to Switzerland and Switzerland shall communicate to the European Commission whether they have exercised the option provided for in this point. The European Commission may coordinate the transmission of the communication from Member States to Switzerland and the European Commission shall transmit the communication from Switzerland to all Member States. All further changes to the exercise of that option by a Member State or Switzerland shall be communicated in the same manner.

| 10. | The term “New Account” means a Financial Account maintained by a Reporting Financial Institution opened on or after the entry into force of the Amending Protocol signed on 27 May 2015, unless it is treated as a Preexisting Account under the extended definition of Preexisting Account in subparagraph C(9). |
| --- | --- |

10.

The term “New Account” means a Financial Account maintained by a Reporting Financial Institution opened on or after the entry into force of the Amending Protocol signed on 27 May 2015, unless it is treated as a Preexisting Account under the extended definition of Preexisting Account in subparagraph C(9).

| 11. | The term “Preexisting Individual Account” means a Preexisting Account held by one or more individuals. |
| --- | --- |

11.

The term “Preexisting Individual Account” means a Preexisting Account held by one or more individuals.

| 12. | The term “New Individual Account” means a New Account held by one or more individuals. |
| --- | --- |

12.

The term “New Individual Account” means a New Account held by one or more individuals.

| 13. | The term “Preexisting Entity Account” means a Preexisting Account held by one or more Entities. |
| --- | --- |

13.

The term “Preexisting Entity Account” means a Preexisting Account held by one or more Entities.

| 14. | The term “Lower Value Account” means a Preexisting Individual Account with an aggregate balance or value as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015 that does not exceed USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland. |
| --- | --- |

14.

The term “Lower Value Account” means a Preexisting Individual Account with an aggregate balance or value as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015 that does not exceed USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland.

| 15. | The term “High Value Account” means a Preexisting Individual Account with an aggregate balance or value that exceeds USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015 or 31 December of any subsequent year. |
| --- | --- |

15.

The term “High Value Account” means a Preexisting Individual Account with an aggregate balance or value that exceeds USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015 or 31 December of any subsequent year.

| 16. | The term “New Entity Account” means a New Account held by one or more Entities. |
| --- | --- |

16.

The term “New Entity Account” means a New Account held by one or more Entities.

| 17. | The term “Excluded Account” means any of the following accounts:






  (a) | a retirement or pension account that satisfies the following requirements:






  (i) | the account is subject to regulation as a personal retirement account or is part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits (including disability or death benefits); |
| --- | --- | --- | --- |

17.

The term “Excluded Account” means any of the following accounts:

(a)

a retirement or pension account that satisfies the following requirements:

(i)

the account is subject to regulation as a personal retirement account or is part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits (including disability or death benefits);

| (ii) | the account is tax-favoured (i.e., contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the Account Holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate); |
| --- | --- |

(ii)

the account is tax-favoured (i.e., contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the Account Holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate);

| (iii) | information reporting is required to the tax authorities with respect to the account; |
| --- | --- |

(iii)

information reporting is required to the tax authorities with respect to the account;

| (iv) | withdrawals are conditioned on reaching a specified retirement age, disability, or death, or penalties apply to withdrawals made before such specified events; and |
| --- | --- |

(iv)

withdrawals are conditioned on reaching a specified retirement age, disability, or death, or penalties apply to withdrawals made before such specified events; and

| (v) | either (i) annual contributions are limited to USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland or less, or (ii) there is a maximum lifetime contribution limit to the account of USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland or less, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation. |
| --- | --- |

(v)

either (i) annual contributions are limited to USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland or less, or (ii) there is a maximum lifetime contribution limit to the account of USD 1 000 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland or less, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.

A Financial Account that otherwise satisfies the requirement of subparagraph C(17)(a)(v) will not fail to satisfy such requirement solely because such Financial Account may receive assets or funds transferred from one or more Financial Accounts that meet the requirements of subparagraph C(17)(a) or (b) or from one or more retirement or pension funds that meet the requirements of any of subparagraphs B(5) to (7).

| (b) | an account that satisfies the following requirements:






  (i) | the account is subject to regulation as an investment vehicle for purposes other than for retirement and is regularly traded on an established securities market, or the account is subject to regulation as a savings vehicle for purposes other than for retirement; |
| --- | --- | --- |

(b)

an account that satisfies the following requirements:

(i)

the account is subject to regulation as an investment vehicle for purposes other than for retirement and is regularly traded on an established securities market, or the account is subject to regulation as a savings vehicle for purposes other than for retirement;

| (ii) | the account is tax-favoured (i.e., contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the Account Holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate); |
| --- | --- |

(ii)

the account is tax-favoured (i.e., contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the Account Holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate);

| (iii) | withdrawals are conditioned on meeting specific criteria related to the purpose of the investment or savings account (for example, the provision of educational or medical benefits), or penalties apply to withdrawals made before such criteria are met; and |
| --- | --- |

(iii)

withdrawals are conditioned on meeting specific criteria related to the purpose of the investment or savings account (for example, the provision of educational or medical benefits), or penalties apply to withdrawals made before such criteria are met; and

| (iv) | annual contributions are limited to USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland or less, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation. |
| --- | --- |

(iv)

annual contributions are limited to USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland or less, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.

A Financial Account that otherwise satisfies the requirement of subparagraph C(17)(b)(iv) will not fail to satisfy such requirement solely because such Financial Account may receive assets or funds transferred from one or more Financial Accounts that meet the requirements of subparagraph C(17)(a) or (b) or from one or more retirement or pension funds that meet the requirements of any of subparagraphs B(5) to (7).

| (c) | a life insurance contract with a coverage period that will end before the insured individual attains age 90, provided that the contract satisfies the following requirements:






  (i) | periodic premiums, which do not decrease over time, are payable at least annually during the period the contract is in existence or until the insured attains age 90, whichever is shorter; |
| --- | --- | --- |

(c)

a life insurance contract with a coverage period that will end before the insured individual attains age 90, provided that the contract satisfies the following requirements:

(i)

periodic premiums, which do not decrease over time, are payable at least annually during the period the contract is in existence or until the insured attains age 90, whichever is shorter;

| (ii) | the contract has no contract value that any person can access (by withdrawal, loan, or otherwise) without terminating the contract; |
| --- | --- |

(ii)

the contract has no contract value that any person can access (by withdrawal, loan, or otherwise) without terminating the contract;

| (iii) | the amount (other than a death benefit) payable upon cancellation or termination of the contract cannot exceed the aggregate premiums paid for the contract, less the sum of mortality, morbidity, and expense charges (whether or not actually imposed) for the period or periods of the contract's existence and any amounts paid prior to the cancellation or termination of the contract; and |
| --- | --- |

(iii)

the amount (other than a death benefit) payable upon cancellation or termination of the contract cannot exceed the aggregate premiums paid for the contract, less the sum of mortality, morbidity, and expense charges (whether or not actually imposed) for the period or periods of the contract's existence and any amounts paid prior to the cancellation or termination of the contract; and

| (iv) | the contract is not held by a transferee for value. |
| --- | --- |

(iv)

the contract is not held by a transferee for value.

| (d) | an account that is held solely by an estate if the documentation for such account includes a copy of the deceased's will or death certificate. |
| --- | --- |

(d)

an account that is held solely by an estate if the documentation for such account includes a copy of the deceased's will or death certificate.

| (e) | an account established in connection with any of the following:






  (i) | a court order or judgment. |
| --- | --- | --- |

(e)

an account established in connection with any of the following:

(i)

a court order or judgment.

| (ii) | a sale, exchange, or lease of real or personal property, provided that the account satisfies the following requirements:






  — | the account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a Financial Asset that is deposited in the account in connection with the sale, exchange, or lease of the property; |
| --- | --- | --- |

(ii)

a sale, exchange, or lease of real or personal property, provided that the account satisfies the following requirements:

—

the account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a Financial Asset that is deposited in the account in connection with the sale, exchange, or lease of the property;

| — | the account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease; |
| --- | --- |

—

the account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease;

| — | the assets of the account, including the income earned thereon, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee (including to satisfy such person's obligation) when the property is sold, exchanged, or surrendered, or the lease terminates; |
| --- | --- |

—

the assets of the account, including the income earned thereon, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee (including to satisfy such person's obligation) when the property is sold, exchanged, or surrendered, or the lease terminates;

| — | the account is not a margin or similar account established in connection with a sale or exchange of a Financial Asset; and |
| --- | --- |

—

the account is not a margin or similar account established in connection with a sale or exchange of a Financial Asset; and

| — | the account is not associated with an account described in subparagraph C(17)(f). |
| --- | --- |

—

the account is not associated with an account described in subparagraph C(17)(f).

| (iii) | an obligation of a Financial Institution servicing a loan secured by real property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the real property at a later time. |
| --- | --- |

(iii)

an obligation of a Financial Institution servicing a loan secured by real property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the real property at a later time.

| (iv) | an obligation of a Financial Institution solely to facilitate the payment of taxes at a later time. |
| --- | --- |

(iv)

an obligation of a Financial Institution solely to facilitate the payment of taxes at a later time.

| (f) | a Depository Account that satisfies the following requirements:






  (i) | the account exists solely because a customer makes a payment in excess of a balance due with respect to a credit card or other revolving credit facility and the overpayment is not immediately returned to the customer; and |
| --- | --- | --- |

(f)

a Depository Account that satisfies the following requirements:

(i)

the account exists solely because a customer makes a payment in excess of a balance due with respect to a credit card or other revolving credit facility and the overpayment is not immediately returned to the customer; and

| (ii) | beginning on or before the entry into force of the Amending Protocol 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for currency translation. For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns. |
| --- | --- |

(ii)

beginning on or before the entry into force of the Amending Protocol 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for currency translation. For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.

| (g) | any other account that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the accounts described in subparagraphs C(17)(a) to (f), and is defined in domestic law as an Excluded Account and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Switzerland and for Switzerland, is communicated to the European Commission, provided that the status of such account as an Excluded Account does not frustrate the purposes of this Agreement. |
| --- | --- |

(g)

any other account that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the accounts described in subparagraphs C(17)(a) to (f), and is defined in domestic law as an Excluded Account and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Switzerland and for Switzerland, is communicated to the European Commission, provided that the status of such account as an Excluded Account does not frustrate the purposes of this Agreement.

| D. | Reportable Account






  1. | The term “Reportable Account” means an account held by one or more Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Reportable Person, provided it has been identified as such pursuant to the due diligence procedures described in Sections II to VII. |
| --- | --- | --- |

D.

Reportable Account

1.

The term “Reportable Account” means an account held by one or more Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Reportable Person, provided it has been identified as such pursuant to the due diligence procedures described in Sections II to VII.

| 2. | The term “Reportable Person” means a Reportable Jurisdiction Person other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) any corporation that is a Related Entity of a corporation described in clause (i); (iii) a Governmental Entity; (iv) an International Organisation; (v) a Central Bank; or (vi) a Financial Institution. |
| --- | --- |

2.

The term “Reportable Person” means a Reportable Jurisdiction Person other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) any corporation that is a Related Entity of a corporation described in clause (i); (iii) a Governmental Entity; (iv) an International Organisation; (v) a Central Bank; or (vi) a Financial Institution.

| 3. | The term “Reportable Jurisdiction Person” means an individual or Entity that is resident in a Reportable Jurisdiction under the tax laws of such jurisdiction, or an estate of a decedent that was a resident of a Reportable Jurisdiction. For this purpose, an Entity such as a partnership, limited liability partnership or similar legal arrangement, which has no residence for tax purposes shall be treated as resident in the jurisdiction in which its place of effective management is situated. |
| --- | --- |

3.

The term “Reportable Jurisdiction Person” means an individual or Entity that is resident in a Reportable Jurisdiction under the tax laws of such jurisdiction, or an estate of a decedent that was a resident of a Reportable Jurisdiction. For this purpose, an Entity such as a partnership, limited liability partnership or similar legal arrangement, which has no residence for tax purposes shall be treated as resident in the jurisdiction in which its place of effective management is situated.

| 4. | The term “Reportable Jurisdiction” means Switzerland with regard to a Member State or a Member State with regard to Switzerland in the context of the obligation to provide the information specified in Section I. |
| --- | --- |

4.

The term “Reportable Jurisdiction” means Switzerland with regard to a Member State or a Member State with regard to Switzerland in the context of the obligation to provide the information specified in Section I.

| 5. | The term “Participating Jurisdiction” with regard to a Member State or Switzerland means:






  (a) | any Member State with regard to reporting to Switzerland, or |
| --- | --- | --- |

5.

The term “Participating Jurisdiction” with regard to a Member State or Switzerland means:

(a)

any Member State with regard to reporting to Switzerland, or

| (b) | Switzerland with regard to reporting to a Member State, or |
| --- | --- |

(b)

Switzerland with regard to reporting to a Member State, or

| (c) | any other jurisdiction (i) with which the relevant Member State or Switzerland, as the context requires, has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by that Member State or Switzerland and notified to Switzerland, respectively to the European Commission |
| --- | --- |

(c)

any other jurisdiction (i) with which the relevant Member State or Switzerland, as the context requires, has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by that Member State or Switzerland and notified to Switzerland, respectively to the European Commission

| (d) | with regard to Member States, any other jurisdiction (i) with which the European Union has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by the European Commission. |
| --- | --- |

(d)

with regard to Member States, any other jurisdiction (i) with which the European Union has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by the European Commission.

| 6. | The term “Controlling Persons” means the natural persons who exercise control over an Entity. In the case of a trust, that term means the settlor(s), the trustee(s), the protector(s) (if any), the beneficiary(ies) or class(es) of beneficiaries, and any other natural person(s) exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions. The term “Controlling Persons” must be interpreted in a manner consistent with the Financial Action Task Force Recommendations. |
| --- | --- |

6.

The term “Controlling Persons” means the natural persons who exercise control over an Entity. In the case of a trust, that term means the settlor(s), the trustee(s), the protector(s) (if any), the beneficiary(ies) or class(es) of beneficiaries, and any other natural person(s) exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions. The term “Controlling Persons” must be interpreted in a manner consistent with the Financial Action Task Force Recommendations.

| 7. | The term “NFE” means any Entity that is not a Financial Institution. |
| --- | --- |

7.

The term “NFE” means any Entity that is not a Financial Institution.

| 8. | The term “Passive NFE” means any: (i) NFE that is not an Active NFE; or (ii) an Investment Entity described in subparagraph A(6)(b) that is not a Participating Jurisdiction Financial Institution. |
| --- | --- |

8.

The term “Passive NFE” means any: (i) NFE that is not an Active NFE; or (ii) an Investment Entity described in subparagraph A(6)(b) that is not a Participating Jurisdiction Financial Institution.

| 9. | The term “Active NFE” means any NFE that meets any of the following criteria:






  (a) | less than 50 % of the NFE's gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 % of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income; |
| --- | --- | --- |

9.

The term “Active NFE” means any NFE that meets any of the following criteria:

(a)

less than 50 % of the NFE's gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 % of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;

| (b) | the stock of the NFE is regularly traded on an established securities market or the NFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market; |
| --- | --- |

(b)

the stock of the NFE is regularly traded on an established securities market or the NFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market;

| (c) | the NFE is a Governmental Entity, an International Organisation, a Central Bank, or an Entity wholly owned by one or more of the foregoing; |
| --- | --- |

(c)

the NFE is a Governmental Entity, an International Organisation, a Central Bank, or an Entity wholly owned by one or more of the foregoing;

| (d) | substantially all of the activities of the NFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an Entity does not qualify for this status if the Entity functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes; |
| --- | --- |

(d)

substantially all of the activities of the NFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an Entity does not qualify for this status if the Entity functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes;

| (e) | the NFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFE does not qualify for this exception after the date that is 24 months after the date of the initial organisation of the NFE; |
| --- | --- |

(e)

the NFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFE does not qualify for this exception after the date that is 24 months after the date of the initial organisation of the NFE;

| (f) | the NFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganising with the intent to continue or recommence operations in a business other than that of a Financial Institution; |
| --- | --- |

(f)

the NFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganising with the intent to continue or recommence operations in a business other than that of a Financial Institution;

| (g) | the NFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; or |
| --- | --- |

(g)

the NFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; or

| (h) | the NFE meets all of the following requirements:






  (i) | it is established and operated in its jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare; |
| --- | --- | --- |

(h)

the NFE meets all of the following requirements:

(i)

it is established and operated in its jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare;

| (ii) | it is exempt from income tax in its jurisdiction of residence (being a Member State, Switzerland or other jurisdiction); |
| --- | --- |

(ii)

it is exempt from income tax in its jurisdiction of residence (being a Member State, Switzerland or other jurisdiction);

| (iii) | it has no shareholders or members who have a proprietary or beneficial interest in its income or assets; |
| --- | --- |

(iii)

it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;

| (iv) | the applicable laws of the NFE's jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) or the NFE's formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE's charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased; and |
| --- | --- |

(iv)

the applicable laws of the NFE's jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) or the NFE's formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE's charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased; and

| (v) | the applicable laws of the NFE's jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) or the NFE's formation documents require that, upon the NFE's liquidation or dissolution, all of its assets be distributed to a Governmental Entity or other non-profit organisation, or escheat to the government of the NFE's jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) or any political subdivision thereof. |
| --- | --- |

(v)

the applicable laws of the NFE's jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) or the NFE's formation documents require that, upon the NFE's liquidation or dissolution, all of its assets be distributed to a Governmental Entity or other non-profit organisation, or escheat to the government of the NFE's jurisdiction of residence (being a Member State, Switzerland or other jurisdiction) or any political subdivision thereof.

| E. | Miscellaneous






  1. | The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account. A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Annex, and such other person is treated as holding the account. In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract. If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder. |
| --- | --- | --- |

E.

Miscellaneous

1.

The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account. A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Annex, and such other person is treated as holding the account. In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract. If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.

| 2. | The term “AML/KYC Procedures” means the customer due diligence procedures of a Reporting Financial Institution pursuant to the anti-money laundering or similar requirements to which such Reporting Financial Institution is subject. |
| --- | --- |

2.

The term “AML/KYC Procedures” means the customer due diligence procedures of a Reporting Financial Institution pursuant to the anti-money laundering or similar requirements to which such Reporting Financial Institution is subject.

| 3. | The term “Entity” means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation. |
| --- | --- |

3.

The term “Entity” means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.

| 4. | An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity, or the two Entities are under common control. For this purpose control includes direct or indirect ownership of more than 50 per cent of the vote and value in an Entity. A Member State or Switzerland shall have the option of defining an Entity as a “Related Entity” of another Entity if (a) either Entity controls the other Entity; (b) the two Entities are under common control; or (c) the two Entities are Investment Entities described in subparagraph A(6)(b), are under common management, and such management fulfils the due diligence obligations of such Investment Entities. For this purpose, control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
  Before the entry into force of the Amending Protocol 27 May 2015, Member States shall communicate to Switzerland and Switzerland shall communicate to the European Commission whether they have exercised the option provided for in this subparagraph. The European Commission may coordinate the transmission of the communication from Member States to Switzerland and the European Commission shall transmit the communication from Switzerland to all Member States. All further changes to the exercise of that option by a Member State or Switzerland shall be communicated in the same manner. |
| --- | --- |

4.

An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity, or the two Entities are under common control. For this purpose control includes direct or indirect ownership of more than 50 per cent of the vote and value in an Entity. A Member State or Switzerland shall have the option of defining an Entity as a “Related Entity” of another Entity if (a) either Entity controls the other Entity; (b) the two Entities are under common control; or (c) the two Entities are Investment Entities described in subparagraph A(6)(b), are under common management, and such management fulfils the due diligence obligations of such Investment Entities. For this purpose, control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.

Before the entry into force of the Amending Protocol 27 May 2015, Member States shall communicate to Switzerland and Switzerland shall communicate to the European Commission whether they have exercised the option provided for in this subparagraph. The European Commission may coordinate the transmission of the communication from Member States to Switzerland and the European Commission shall transmit the communication from Switzerland to all Member States. All further changes to the exercise of that option by a Member State or Switzerland shall be communicated in the same manner.

| 5. | The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number). |
| --- | --- |

5.

The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).

| 6. | The term “Documentary Evidence” includes any of the following:






  (a) | a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which the payee claims to be a resident. |
| --- | --- | --- |

6.

The term “Documentary Evidence” includes any of the following:

(a)

a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which the payee claims to be a resident.

| (b) | with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes. |
| --- | --- |

(b)

with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes.

| (c) | with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which it claims to be a resident or the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which the Entity was incorporated or organised. |
| --- | --- |

(c)

with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which it claims to be a resident or the jurisdiction (being a Member State, Switzerland or other jurisdiction) in which the Entity was incorporated or organised.

| (d) | any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report. |
| --- | --- |

(d)

any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.

With respect to a Preexisting Entity Account, each Member State or Switzerland shall have the option to allow Reporting Financial Institutions to use as Documentary Evidence any classification in the Reporting Financial Institution's records with respect to the Account Holder that was determined based on a standardised industry coding system, that was recorded by the Reporting Financial Institution consistent with its normal business practices for purposes of AML/KYC Procedures or another regulatory purposes (other than for tax purposes) and that was implemented by the Reporting Financial Institution prior to the date used to classify the Financial Account as a Preexisting Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable. The term “standardised industry coding system” means a coding system used to classify establishments by business type for purposes other than tax purposes.

Before the entry into force of the Amending Protocol signed on 27 May 2015, Member States shall communicate to Switzerland and Switzerland shall communicate to the European Commission whether they have exercised the option provided for in this subparagraph. The European Commission may coordinate the transmission of the communication from Member States to Switzerland and the European Commission shall transmit the communication from Switzerland to all Member States. All further changes to the exercise of that option by a Member State or Switzerland shall be communicated in the same manner.

SECTION IX

EFFECTIVE IMPLEMENTATION

Each Member State and Switzerland must have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out above including:

| 1. | rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures; |
| --- | --- |

1.

rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;

| 2. | rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the reporting and due diligence procedures procedures and adequate measures to obtain those records; |
| --- | --- |

2.

rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the reporting and due diligence procedures procedures and adequate measures to obtain those records;

| 3. | administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures; administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported; |
| --- | --- |

3.

administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures; administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;

| 4. | administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax; and |
| --- | --- |

4.

administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax; and

| 5. | effective enforcement provisions to address non-compliance. |
| --- | --- |

5.

effective enforcement provisions to address non-compliance.

ANNEX II

Complementary Reporting and Due Diligence rules for financial account information

1.   Change in circumstances

A “change in circumstances” includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status. In addition, a change in circumstances includes any change or addition of information to the Account Holder's account (including the addition, substitution, or other change of an Account Holder) or any change or addition of information to any account associated with such account (applying the account aggregation rules described in subparagraphs C(1) to (3) of Section VII of Annex I) if such change or addition of information affects the status of the Account Holder.

If a Reporting Financial Institution has relied on the residence address test described in subparagraph B(1) of Section III of Annex I and there is a change in circumstances that causes the Reporting Financial Institution to know or have reason to know that the original Documentary Evidence (or other equivalent documentation) is incorrect or unreliable, the Reporting Financial Institution must, by the later of the last day of the relevant calendar year or other appropriate reporting period, or 90 calendar days following the notice or discovery of such change in circumstances, obtain a self-certification and new Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder. If the Reporting Financial Institution cannot obtain the self-certification and new Documentary Evidence by such date, the Reporting Financial Institution must apply the electronic record search procedure described in subparagraphs B(2) to (6) of Section III of Annex I.

2.   Self-certification for New Entity Accounts

With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.

3.   Residence of a Financial Institution

A Financial Institution is “resident” in a Member State, Switzerland or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Switzerland or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution). In general, where a Financial Institution is resident for tax purposes in a Member State, Switzerland or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Switzerland or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Swiss Financial Institution or another Participating Jurisdiction Financial Institution. In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Switzerland or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Switzerland or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Switzerland or another Participating Jurisdiction except if the trust reports all the information required to be reported pursuant to this Agreement or another agreement implementing the Global Standard with respect to Reportable Accounts maintained by the trust to another Participating Jurisdiction (being a Member State, Switzerland or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction. However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Switzerland or another Participating Jurisdiction and it is, thus, a Member State, Switzerland or another Participating Jurisdiction Financial Institution if:

| (a) | it is incorporated under the laws of the Member State, Switzerland or another Participating Jurisdiction; |
| --- | --- |

(a)

it is incorporated under the laws of the Member State, Switzerland or another Participating Jurisdiction;

| (b) | it has its place of management (including effective management) in the Member State, Switzerland or another Participating Jurisdiction; or |
| --- | --- |

(b)

it has its place of management (including effective management) in the Member State, Switzerland or another Participating Jurisdiction; or

| (c) | it is subject to financial supervision in the Member State, Switzerland or another Participating Jurisdiction. |
| --- | --- |

(c)

it is subject to financial supervision in the Member State, Switzerland or another Participating Jurisdiction.

Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, Switzerland or another Participating Jurisdiction), such Financial Institution will be subject to the reporting and due diligence obligations of the Participating Jurisdiction in which it maintains the Financial Account(s).

4.   Account maintained

In general, an account would be considered to be maintained by a Financial Institution as follows:

| (a) | in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution). |
| --- | --- |

(a)

in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution).

| (b) | in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution). |
| --- | --- |

(b)

in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution).

| (c) | in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution. |
| --- | --- |

(c)

in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution.

| (d) | in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract. |
| --- | --- |

(d)

in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.

5.   Trusts that are Passive NFEs

An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes, according to subparagraph D(3) of Section VIII of Annex I, shall be treated as resident in the jurisdiction in which its place of effective management is situated. For these purposes, a legal person or a legal arrangement is considered “similar” to a partnership and a limited liability partnership where it is not treated as a taxable unit in a Reportable Jurisdiction under the tax laws of such Reportable Jurisdiction. However, in order to avoid duplicate reporting (given the wide scope of the term “Controlling Persons” in the case of trusts), a trust that is a Passive NFE may not be considered a similar legal arrangement.

6.   Address of Entity's principal office

One of the requirements described in subparagraph E(6)(c) of Section VIII of Annex I is that, with respect to an Entity, the official documentation includes either the address of the Entity's principal office in the Member State, Switzerland or other jurisdiction in which it claims to be a resident or the Member State, Switzerland or other jurisdiction in which the Entity was incorporated or organised. The address of the Entity's principal office is generally the place in which its place of effective management is situated. The address of a Financial Institution with which the Entity maintains an account, a post office box, or an address used solely for mailing purposes is not the address of the Entity's principal office unless such address is the only address used by the Entity and appears as the Entity's registered address in the Entity's organisational documents. Further, an address that is provided subject to instructions to hold all mail to that address is not the address of the Entity's principal office.

ANNEX III

List of competent authorities of the contracting parties

The Competent Authorities for the purposes of this Agreement are:

| (a) | in Switzerland, Le chef du Département fédéral des finances ou son représentant autorisé/Der Vorsteher oder die Vorsteherin des Eidgenössischen Finanzdepartements oder die zu seiner oder ihrer Vertretung bevollmächtigte Person/Il capo del Dipartimento federale delle finanze o la persona autorizzata a rappresentarlo, |
| --- | --- |

(a)

in Switzerland, Le chef du Département fédéral des finances ou son représentant autorisé/Der Vorsteher oder die Vorsteherin des Eidgenössischen Finanzdepartements oder die zu seiner oder ihrer Vertretung bevollmächtigte Person/Il capo del Dipartimento federale delle finanze o la persona autorizzata a rappresentarlo,

| (b) | in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative, |
| --- | --- |

(b)

in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative,

| (c) | in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative, |
| --- | --- |

(c)

in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative,

| (d) | in the Czech Republic: Ministr financí or an authorised representative, |
| --- | --- |

(d)

in the Czech Republic: Ministr financí or an authorised representative,

| (e) | in the Kingdom of Denmark: Skatteministeren or an authorised representative, |
| --- | --- |

(e)

in the Kingdom of Denmark: Skatteministeren or an authorised representative,

| (f) | in the Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative, |
| --- | --- |

(f)

in the Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative,

| (g) | in the Republic of Estonia: Rahandusminister or an authorised representative, |
| --- | --- |

(g)

in the Republic of Estonia: Rahandusminister or an authorised representative,

| (h) | in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative, |
| --- | --- |

(h)

in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative,

| (i) | in the Kingdom of Spain: El Ministro de Economía y Hacienda or an authorised representative, |
| --- | --- |

(i)

in the Kingdom of Spain: El Ministro de Economía y Hacienda or an authorised representative,

| (j) | in the French Republic: Le Ministre chargé du budget or an authorised representative, |
| --- | --- |

(j)

in the French Republic: Le Ministre chargé du budget or an authorised representative,

| (k) | in the Republic of Croatia: Ministar financija or an authorised representative |
| --- | --- |

(k)

in the Republic of Croatia: Ministar financija or an authorised representative

| (l) | in Ireland: The Revenue Commissioners or their authorised representative, |
| --- | --- |

(l)

in Ireland: The Revenue Commissioners or their authorised representative,

| (m) | in the Italian Republic: Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative, |
| --- | --- |

(m)

in the Italian Republic: Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative,

| (n) | in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative, |
| --- | --- |

(n)

in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative,

| (o) | in the Republic of Latvia: Finanšu ministrs or an authorised representative, |
| --- | --- |

(o)

in the Republic of Latvia: Finanšu ministrs or an authorised representative,

| (p) | in the Republic of Lithuania: Finansų ministras or an authorised representative, |
| --- | --- |

(p)

in the Republic of Lithuania: Finansų ministras or an authorised representative,

| (q) | in the Grand Duchy of Luxembourg: Le Ministre des Finances or an authorised representative, |
| --- | --- |

(q)

in the Grand Duchy of Luxembourg: Le Ministre des Finances or an authorised representative,

| (r) | in Hungary: A pénzügyminiszter or an authorised representative, |
| --- | --- |

(r)

in Hungary: A pénzügyminiszter or an authorised representative,

| (s) | in the Republic of Malta: Il-Ministru responsabbli għall-Finanzi or an authorised representative, |
| --- | --- |

(s)

in the Republic of Malta: Il-Ministru responsabbli għall-Finanzi or an authorised representative,

| (t) | in the Kingdom of the Netherlands: De Minister van Financiën or an authorised representative, |
| --- | --- |

(t)

in the Kingdom of the Netherlands: De Minister van Financiën or an authorised representative,

| (u) | in the Republic of Austria: Der Bundesminister für Finanzen or an authorised representative, |
| --- | --- |

(u)

in the Republic of Austria: Der Bundesminister für Finanzen or an authorised representative,

| (v) | in the Republic of Poland: Minister Finansów or an authorised representative, |
| --- | --- |

(v)

in the Republic of Poland: Minister Finansów or an authorised representative,

| (w) | in the Portuguese Republic: O Ministro das Finanças or an authorised representative, |
| --- | --- |

(w)

in the Portuguese Republic: O Ministro das Finanças or an authorised representative,

| (x) | in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative, |
| --- | --- |

(x)

in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,

| (y) | in the Republic of Slovenia: Minister za finance or an authorised representative, |
| --- | --- |

(y)

in the Republic of Slovenia: Minister za finance or an authorised representative,

| (z) | in the Slovak Republic: Minister financií or an authorised representative, |
| --- | --- |

(z)

in the Slovak Republic: Minister financií or an authorised representative,

| (aa) | in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative, |
| --- | --- |

(aa)

in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative,

| (ab) | in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative, |
| --- | --- |

(ab)

in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,

| (ac) | in the United Kingdom of Great Britain and Northern Ireland and in the European territories for whose external relations the United Kingdom is responsible: the Commissioners of Inland Revenue or their authorised representative and the competent authority in Gibraltar, which the United Kingdom will designate in accordance with the Agreed Arrangements relating to Gibraltar authorities in the context of EU and EC instruments and related treaties notified to the Member States and institutions of the European Union of 19 April 2000, a copy of which shall be notified to Switzerland by the Secretary-General of the Council of the European Union, and which shall apply to this Agreement. |
| --- | --- |

(ac)

in the United Kingdom of Great Britain and Northern Ireland and in the European territories for whose external relations the United Kingdom is responsible: the Commissioners of Inland Revenue or their authorised representative and the competent authority in Gibraltar, which the United Kingdom will designate in accordance with the Agreed Arrangements relating to Gibraltar authorities in the context of EU and EC instruments and related treaties notified to the Member States and institutions of the European Union of 19 April 2000, a copy of which shall be notified to Switzerland by the Secretary-General of the Council of the European Union, and which shall apply to this Agreement.

Article 2

Entry into force and application

1.   This Amending Protocol requires ratification or approval by the Contracting Parties in accordance with their own procedures. The Contracting Parties shall notify each other of the completion of these procedures. The Amending Protocol shall enter into force on the first day of January following the final notification.

2.   In respect of information exchange upon request, the exchange of information provided for in this Amending Protocol shall be applicable to requests made on or after the date of its entry into force for information that relates to fiscal years beginning on or after the first day of January of the year of the entry into force of this Amending Protocol. Article 10 of the Agreement in the form prior to its amendment with this Amending Protocol shall continue to apply unless Article 5 of the Agreement as amended by this Amending Protocol applies.

3.   The claims of individuals in accordance with Article 9 of the Agreement in the form prior to its amendment with this Amending Protocol shall remain unaffected after the entry into force of this Amending Protocol.

4.   Switzerland shall establish a final account by the end of the period of applicability of the Agreement in the form prior to its amendment with this Amending Protocol, make a final payment to the Member States and report the information that it received from paying agents established in Switzerland, in accordance with Article 2 of the Agreement in the form prior to its amendment with this Amending Protocol with respect to the last year of applicability of the Agreement in the form prior to its amendment with this Amending Protocol, or to any preceding year, if applicable.

Article 3

The Agreement is supplemented by a Protocol with the following content:

‘Protocol to the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance.

On the occasion of the signature of this Amending Protocol between the European Union and the Swiss Confederation the duly authorised undersigned have agreed the following provisions which shall form an integral part of the Agreement as amended by this Amending Protocol:

| 1. | It is understood that an exchange of information under Article 5 of this Agreement will only be requested once the requesting State (being a Member State or Switzerland) has exhausted all regular sources of information available under the internal taxation procedure. |
| --- | --- |

1.

It is understood that an exchange of information under Article 5 of this Agreement will only be requested once the requesting State (being a Member State or Switzerland) has exhausted all regular sources of information available under the internal taxation procedure.

| 2. | It is understood that the Competent Authority of the requesting State (being a Member State or Switzerland) shall provide the following information to the Competent Authority of the requested State (being, respectively, Switzerland or a Member State) when making a request for information under Article 5 of this Agreement:






  (i) | the identity of the person under examination or investigation; |
| --- | --- | --- |

2.

It is understood that the Competent Authority of the requesting State (being a Member State or Switzerland) shall provide the following information to the Competent Authority of the requested State (being, respectively, Switzerland or a Member State) when making a request for information under Article 5 of this Agreement:

(i)

the identity of the person under examination or investigation;

| (ii) | the period of time for which the information is requested; |
| --- | --- |

(ii)

the period of time for which the information is requested;

| (iii) | a statement of the information sought including its nature and the form in which the requesting State wishes to receive the information from the requested State; |
| --- | --- |

(iii)

a statement of the information sought including its nature and the form in which the requesting State wishes to receive the information from the requested State;

| (iv) | the tax purpose for which the information is sought; |
| --- | --- |

(iv)

the tax purpose for which the information is sought;

| (v) | to the extent known, the name and address of any person believed to be in possession of the requested information. |
| --- | --- |

(v)

to the extent known, the name and address of any person believed to be in possession of the requested information.

| 3. | It is understood that the reference to the standard of “foreseeable relevance” is intended to provide for exchange of information under Article 5 of this Agreement to the widest possible extent and, at the same time, to clarify that Member States and Switzerland are not at liberty to engage in “fishing expeditions” or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer. While paragraph 2 contains important procedural requirements that are intended to ensure that fishing expeditions do not occur, clauses (i) to (v) of paragraph 2 nevertheless are not to be interpreted in order to frustrate effective exchange of information. The standard of “foreseeable relevance” can be met both in cases dealing with one taxpayer (whether identified by name or otherwise) or several taxpayers (whether identified by name or otherwise). |
| --- | --- |

3.

It is understood that the reference to the standard of “foreseeable relevance” is intended to provide for exchange of information under Article 5 of this Agreement to the widest possible extent and, at the same time, to clarify that Member States and Switzerland are not at liberty to engage in “fishing expeditions” or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer. While paragraph 2 contains important procedural requirements that are intended to ensure that fishing expeditions do not occur, clauses (i) to (v) of paragraph 2 nevertheless are not to be interpreted in order to frustrate effective exchange of information. The standard of “foreseeable relevance” can be met both in cases dealing with one taxpayer (whether identified by name or otherwise) or several taxpayers (whether identified by name or otherwise).

| 4. | It is understood that this Agreement does not include exchange of information on a spontaneous basis. |
| --- | --- |

4.

It is understood that this Agreement does not include exchange of information on a spontaneous basis.

| 5. | It is understood that in case of an exchange of information under Article 5 of this Agreement, the administrative procedural rules regarding taxpayers' rights provided for in the requested State (being a Member State or Switzerland) remain applicable. It is further understood that these provisions aim at guaranteeing the taxpayer a fair procedure and not at preventing or unduly delaying the exchange of information process.’. |
| --- | --- |

5.

It is understood that in case of an exchange of information under Article 5 of this Agreement, the administrative procedural rules regarding taxpayers' rights provided for in the requested State (being a Member State or Switzerland) remain applicable. It is further understood that these provisions aim at guaranteeing the taxpayer a fair procedure and not at preventing or unduly delaying the exchange of information process.’.

Article 4

Languages

This Amending Protocol is drawn up in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish languages, each of these language versions being equally authentic.

IN WITNESS WHEREOF, the undersigned Plenipotentiaries have hereunto set their hands.

Съставено в Брюксел на двадесет и седми май две хиляди и петнадесета година.

Hecho en Bruselas, el veintisiete de mayo de dos mil quince.

V Bruselu dne dvacátého sedmého května dva tisíce patnáct.

Udfærdiget i Bruxelles den syvogtyvende maj to tusind og femten.

Geschehen zu Brüssel am siebenundzwanzigsten Mai zweitausendfünfzehn.

Kahe tuhande viieteistkümnenda aasta maikuu kahekümne seitsmendal päeval Brüsselis.

Έγινε στις Βρυξέλλες, στις είκοσι εφτά Μαΐου δύο χιλιάδες δεκαπέντε.

Done at Brussels on the twenty-seventh day of May in the year two thousand and fifteen.

Fait à Bruxelles, le vingt-sept mai deux mille quinze.

Sastavljeno u Bruxellesu dvadeset sedmog svibnja dvije tisuće petnaeste.

Fatto a Bruxelles, addì ventisette maggio duemilaquindici.

Briselē, divi tūkstoši piecpadsmitā gada divdesmit septītajā maijā.

Priimta du tūkstančiai penkioliktų metų gegužės dvidešimt septintą dieną Briuselyje.

Kelt Brüsszelben, a kétezer-tizenötödik év május havának huszonhetedik napján.

Magħmul fi Brussell, fis-sebgħa u għoxrin jum ta’ Mejju tas-sena elfejn u ħmistax.

Gedaan te Brussel, de zevenentwintigste mei tweeduizend vijftien.

Sporządzono w Brukseli dnia dwudziestego siódmego maja roku dwa tysiące piętnastego.

Feito em Bruxelas, em vinte e sete de maio de dois mil e quinze.

Întocmit la Bruxelles la douăzeci și șapte mai două mii cincisprezece.

V Bruseli dvadsiateho siedmeho mája dvetisícpätnásť.

V Bruslju, dne sedemindvajsetega maja leta dva tisoč petnajst.

Tehty Brysselissä kahdentenakymmenentenäseitsemäntenä päivänä toukokuuta vuonna kaksituhattaviisitoista.

Som skedde i Bryssel den tjugosjunde maj tjugohundrafemton.

За Европейския съюз

Рог la Unión Europea

Za Evropskou unii

For Den Europæiske Union

Für die Europäische Union

Euroopa Liidu nimel

Για την Ευρωπαϊκή Ένωση

For the European Union

Pour l'Union européenne

Za Europsku uniju

Per l'Unione europea

Eiropas Savienības vārdā –

Europos Sąjungos vardu

Az Európai Unió részéről

Għall-Unjoni Ewropea

Voor de Europese Unie

W imieniu Unii Europejskiej

Pela União Europeia

Pentru Uniunea Europeană

Za Európsku úniu

Za Evropsko unijo

Euroopan unionin puolesta

För Europeiska unionen

Image

За Конфедерация Швейцария

Por la Confederación Suiza

Za Švýcarskou konfederaci

For Det Schweiziske Forbund

Für die Schweizerische Eidgenossenschaft

Šveitsi Konföderatsiooni nimel

Για την Ελβετική Συνομοσπονδία

For the Swiss Confederation

Pour la Confédération suisse

Za Švicarsku Konfederaciju

Per la Confederazione svizzera

Šveices Konfederācijas vārdā –

Šveicarijos Konfederacijos vardu

A Svájci Államszövetség részéről

Għall-Konfederazzjoni Żvizzera

Voor de Zwitserse Bondsstaat

W imieniu Konfederacji Szwajcarskiej

Pela Confederação Suíça

Pentru Confederația Elvețiană

Za Švajčiarsku konfederáciu

Za Švicarsko konfederacijo

Sveitsin valaliiton puolesta

För Schweiziska edsförbundet

Image

---

(1)  OJ L 157, 26.6.2003, p. 38.

1

(2)  OJ L 64, 11.3.2011, p. 1.

2

(3)  With regard to Switzerland, the term “limited company” covers:

3

| — | société anonyme/Aktiengesellschaft/società anonima; |
| --- | --- |

—

société anonyme/Aktiengesellschaft/società anonima;

| — | société à responsabilité limitée/Gesellschaft mit beschränkter Haftung/società a responsabilità limitata; |
| --- | --- |

—

société à responsabilité limitée/Gesellschaft mit beschränkter Haftung/società a responsabilità limitata;

| — | société en commandite par actions/Kommanditaktiengesellschaft/società in accomandita per azioni. |
| --- | --- |

—

société en commandite par actions/Kommanditaktiengesellschaft/società in accomandita per azioni.

---

DECLARATIONS OF THE CONTRACTING PARTIES:

JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE ENTRY INTO FORCE OF THE AMENDING PROTOCOL

The Contracting Parties declare that they expect that the constitutional requirements of Switzerland and the requirements of European Union law concerning entering into international agreements will be fulfilled in time to enable the Amending Protocol to enter into force on the first day of January 2017. They will take all the measures in their power to achieve that goal.

JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES

The Contracting Parties agree, regarding the implementation of the Agreement and the Annexes, that the Commentaries to the OECD Model Competent Authority Agreement and Common Reporting Standard should be a source of illustration or interpretation in order to ensure consistency in application.

JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT

The Contracting Parties agree, regarding the implementation of Article 5 on Exchange of Information upon Request, that the commentary to Article 26 of the OECD Model Tax Convention on Income and on Capital should be a source of interpretation.

JOINT DECLARATION OF THE CONTRACTING PARTIES ON SECTION III (A) OF ANNEX I OF THE AGREEMENT

The Contracting Parties agree that they will examine the practical relevance of Section III (A) of Annex I which provides that preexisting Cash Value Insurance Contracts and Annuity Contracts are not required to be reviewed, identified or reported, provided the Reporting Financial Institution is effectively prevented by law from selling such Contracts to residents of a Reportable Jurisdiction.

The Contracting Parties have a common interpretation that under Section III (A) of Annex I the Reporting Financial Institution is effectively prevented by law from selling Cash Value Insurance Contracts and Annuity Contracts to residents of a Reportable Jurisdiction only where the European Union and domestic law of Member States or Swiss law applicable to a Reporting Financial Institution resident in a Participating Jurisdiction (being a Member State or Switzerland) does not only effectively prevent that Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts in a Reportable Jurisdiction (being, respectively, Switzerland or a Member State), but those laws also effectively prevent the Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts to residents of that Reportable Jurisdiction in any other circumstances.

In this context, each Member State will inform the European Commission, which will in turn notify Switzerland, in case Reporting Financial Institutions in Switzerland are prevented by law from selling such Contracts, regardless of where they are finalised, to its residents based on applicable European Union law and domestic law of that Member State. Accordingly, Switzerland will notify the European Commission, which will in turn inform Member States, in case Reporting Financial Institutions of one or more Member States are prevented by law from selling such Contracts, regardless of where they are finalised, to Swiss residents based on Swiss law. These notifications will be made prior to the entry into force of the Amending Protocol regarding the foreseen legal situation as of the entry into force. In the absence of such notification it will be considered that Reporting Financial Institutions are not effectively prevented by the law of the Reportable Jurisdiction in one or more circumstances from selling Cash Value Insurance Contracts or Annuity Contracts to residents of that Reportable Jurisdiction. Provided the law of the jurisdiction of the Reporting Financial Institution also does not effectively prevent Reporting Financial Institutions from selling Cash Value Insurance Contracts or Annuity Contracts to residents of the Reportable Jurisdiction, Section III (A) of Annex I shall not apply to the relevant Reporting Financial Institutions and Contracts.

DECLARATION OF SWITZERLAND ON ARTICLE 5 OF THE AGREEMENT

The Swiss delegation has informed the European Commission that Switzerland will not exchange information in relation to a request based on data obtained illegally. The European Commission took note of the Swiss position.

---

REGULATIONS

| 19.12.2015 | EN | Official Journal of the European Union | L 333/50 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/50

---

COMMISSION DELEGATED REGULATION (EU, Euratom) 2015/2401

of 2 October 2015

on the content and functioning of the Register of European political parties and foundations

THE EUROPEAN COMMISSION,

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

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

Having regard to Regulation (EU, Euratom) No 1141/2014 of the European Parliament and of the Council of 22 October 2014 on the statute and funding of European political parties and European political foundations (1), and in particular Article 7(2) and Article 8(3)(a) thereof,

Whereas:

| (1) | Regulation (EU, Euratom) No 1141/2014 requires the Authority for European political parties and European political foundations (‘the Authority’) to establish and manage a register of European political parties and foundations (‘the Register’). |
| --- | --- |

(1)

Regulation (EU, Euratom) No 1141/2014 requires the Authority for European political parties and European political foundations (‘the Authority’) to establish and manage a register of European political parties and foundations (‘the Register’).

| (2) | The Register should be the repository of data, particulars and documents submitted with applications for registration as a European political party or a European political foundation, as well as any subsequent data, particulars and documents submitted by a European political party or a European political foundation pursuant to this Regulation. |
| --- | --- |

(2)

The Register should be the repository of data, particulars and documents submitted with applications for registration as a European political party or a European political foundation, as well as any subsequent data, particulars and documents submitted by a European political party or a European political foundation pursuant to this Regulation.

| (3) | The Authority should receive the information and supporting documents it requires in order to fully discharge its responsibilities for the Register. |
| --- | --- |

(3)

The Authority should receive the information and supporting documents it requires in order to fully discharge its responsibilities for the Register.

| (4) | The Register should provide a public service for the benefit of transparency, accountability and legal certainty. For that reason, the Authority should operate the Register in a way which provides appropriate access to and certification of information contained in it, while respecting its obligations for protection of personal data under Article 33 of Regulation (EU, Euratom) No 1141/2014, including in its role as a data controller defined in Regulation (EC) No 45/2001 of the European Parliament and of the Council (2). |
| --- | --- |

(4)

The Register should provide a public service for the benefit of transparency, accountability and legal certainty. For that reason, the Authority should operate the Register in a way which provides appropriate access to and certification of information contained in it, while respecting its obligations for protection of personal data under Article 33 of Regulation (EU, Euratom) No 1141/2014, including in its role as a data controller defined in Regulation (EC) No 45/2001 of the European Parliament and of the Council (2).

| (5) | The Authority should provide the standard extract from the Register containing information set by Implementing Regulation adopted by the Commission under Article 7(3) of Regulation (EU, Euratom) No 1141/2014. |
| --- | --- |

(5)

The Authority should provide the standard extract from the Register containing information set by Implementing Regulation adopted by the Commission under Article 7(3) of Regulation (EU, Euratom) No 1141/2014.

| (6) | The operational modalities, which should remain proportionate, should be left for the Authority to determine. |
| --- | --- |

(6)

The operational modalities, which should remain proportionate, should be left for the Authority to determine.

| (7) | The Register should be distinct from the website set up by the European Parliament in accordance with Article 32 of Regulation (EU, Euratom) No 1141/2014, nevertheless some of the documents stored in the Register should be made publicly available on that website, |
| --- | --- |

(7)

The Register should be distinct from the website set up by the European Parliament in accordance with Article 32 of Regulation (EU, Euratom) No 1141/2014, nevertheless some of the documents stored in the Register should be made publicly available on that website,

HAS ADOPTED THIS REGULATION:

Article 1

Content of the Register

1.   With regard to European political parties and European political foundations the Register shall contain the following documents, including their updates, if any:

| (a) | the statutes, including all the elements required by Articles 4 and 5 of Regulation (EU, Euratom) No 1141/2014 and any amendments thereto; |
| --- | --- |

(a)

the statutes, including all the elements required by Articles 4 and 5 of Regulation (EU, Euratom) No 1141/2014 and any amendments thereto;

| (b) | the standard declaration annexed to Regulation (EU, Euratom) No 1141/2014 duly completed and signed; |
| --- | --- |

(b)

the standard declaration annexed to Regulation (EU, Euratom) No 1141/2014 duly completed and signed;

| (c) | where necessary in addition to the statutes, a detailed description of the financial, governance and management structure of the European political party and its affiliated foundation, if any, demonstrating a clear separation between the two entities; |
| --- | --- |

(c)

where necessary in addition to the statutes, a detailed description of the financial, governance and management structure of the European political party and its affiliated foundation, if any, demonstrating a clear separation between the two entities;

| (d) | where required by the Member State in which the applicant has its seat, a statement from that Member State certifying that the applicant has complied with all relevant national requirements for application and that its statutes are in conformity with any applicable provisions of national law; |
| --- | --- |

(d)

where required by the Member State in which the applicant has its seat, a statement from that Member State certifying that the applicant has complied with all relevant national requirements for application and that its statutes are in conformity with any applicable provisions of national law;

| (e) | any documents or correspondence from the Member States' authorities related to documents or information under this Article. |
| --- | --- |

(e)

any documents or correspondence from the Member States' authorities related to documents or information under this Article.

2.   With regard to European political parties the Register shall contain the following documents, in addition to documents referred to in paragraph 1:

| (a) | the letter of application for registration as a European political party, duly signed by the president or the chair of the applying entity; |
| --- | --- |

(a)

the letter of application for registration as a European political party, duly signed by the president or the chair of the applying entity;

| (b) | a copy of the official results of the most recent elections to the European Parliament at the time of application for registration and, once the European political party is registered, a copy of the official results after each election to the European Parliament; |
| --- | --- |

(b)

a copy of the official results of the most recent elections to the European Parliament at the time of application for registration and, once the European political party is registered, a copy of the official results after each election to the European Parliament;

| (c) | in case of natural persons forming a European political party, a signed statement from at least seven persons from different Member States holding elected mandates in the European Parliament or national or regional parliaments or assemblies, confirming their intended membership of the European political party concerned; modifications as a result of the outcome of elections to the European Parliament or national or regional elections or as a result of changes of membership, or both, shall also be included; |
| --- | --- |

(c)

in case of natural persons forming a European political party, a signed statement from at least seven persons from different Member States holding elected mandates in the European Parliament or national or regional parliaments or assemblies, confirming their intended membership of the European political party concerned; modifications as a result of the outcome of elections to the European Parliament or national or regional elections or as a result of changes of membership, or both, shall also be included;

| (d) | in the case of an applicant political party which has not yet participated in elections to the European Parliament, written evidence of its publicly stated intention to participate in the next elections to the European Parliament with an indication of affiliated national or regional political parties, or both, planning to present candidates at the elections; |
| --- | --- |

(d)

in the case of an applicant political party which has not yet participated in elections to the European Parliament, written evidence of its publicly stated intention to participate in the next elections to the European Parliament with an indication of affiliated national or regional political parties, or both, planning to present candidates at the elections;

| (e) | the current list of member parties, annexed to the statutes, indicating for each member party its full name, acronym, type of membership and the Member State in which it is established. |
| --- | --- |

(e)

the current list of member parties, annexed to the statutes, indicating for each member party its full name, acronym, type of membership and the Member State in which it is established.

3.   With regard to European political foundations the Register shall contain the following documents, in addition to documents referred to in paragraph 1:

| (a) | the letter of application for registration as a European political foundation, duly signed by the President or Chair of the applying entity and by the President or Chair of the European political party to which the applying political foundation is affiliated; |
| --- | --- |

(a)

the letter of application for registration as a European political foundation, duly signed by the President or Chair of the applying entity and by the President or Chair of the European political party to which the applying political foundation is affiliated;

| (b) | the list of members of the governing body, indicating the nationality of each member; |
| --- | --- |

(b)

the list of members of the governing body, indicating the nationality of each member;

| (c) | the current list of member organisations, indicating for each member organisation its full name, acronym, type of membership and the Member State in which it is established. |
| --- | --- |

(c)

the current list of member organisations, indicating for each member organisation its full name, acronym, type of membership and the Member State in which it is established.

4.   The following information regarding each registered European political party and European political foundation shall be kept up-to-date in the Register:

| (a) | the type of entity (European political party or European political foundation); |
| --- | --- |

(a)

the type of entity (European political party or European political foundation);

| (b) | the registration number allocated by the Authority in accordance with Commission Implementing Regulation on detailed provisions for the registration number system applicable to the register of European political parties and European political foundations and information provided by standard extracts from the register; |
| --- | --- |

(b)

the registration number allocated by the Authority in accordance with Commission Implementing Regulation on detailed provisions for the registration number system applicable to the register of European political parties and European political foundations and information provided by standard extracts from the register;

| (c) | the full name, acronym and logo; |
| --- | --- |

(c)

the full name, acronym and logo;

| (d) | the Member State where the European political party or European political foundation has its seat; |
| --- | --- |

(d)

the Member State where the European political party or European political foundation has its seat;

| (e) | in cases where the Member State of the seat provides for parallel registration, the name, address and website, if any, of the relevant registration authority; |
| --- | --- |

(e)

in cases where the Member State of the seat provides for parallel registration, the name, address and website, if any, of the relevant registration authority;

| (f) | the address of the seat, its correspondence address if different, email address and the website, if any; |
| --- | --- |

(f)

the address of the seat, its correspondence address if different, email address and the website, if any;

| (g) | the date of registration as a European political party or European political foundation and, if applicable, the date of de-registration; |
| --- | --- |

(g)

the date of registration as a European political party or European political foundation and, if applicable, the date of de-registration;

| (h) | where the European political party or European political foundation was created as the result of conversion from an entity registered in a Member State, the full name and legal status of that entity, including any national registration number; |
| --- | --- |

(h)

where the European political party or European political foundation was created as the result of conversion from an entity registered in a Member State, the full name and legal status of that entity, including any national registration number;

| (i) | the date of adoption of the statutes and of any amendments to the statutes; |
| --- | --- |

(i)

the date of adoption of the statutes and of any amendments to the statutes;

| (j) | the number of members of the European political party or of its member parties, where relevant, that are Members of the European Parliament; |
| --- | --- |

(j)

the number of members of the European political party or of its member parties, where relevant, that are Members of the European Parliament;

| (k) | the name and registration number of the affiliated European political foundation of the European political party, if relevant; |
| --- | --- |

(k)

the name and registration number of the affiliated European political foundation of the European political party, if relevant;

| (l) | for European political foundations, the name and registration number of the affiliated European political party; |
| --- | --- |

(l)

for European political foundations, the name and registration number of the affiliated European political party;

| (m) | the identity, including the name, date of birth, nationality and domicile, of the persons who are members of bodies or hold offices vested with administrative, financial and legal representation powers, with a clear indication of their capacity and powers, individually or collectively, to commit the entity vis-à-vis third parties and to represent the entity in legal proceedings. |
| --- | --- |

(m)

the identity, including the name, date of birth, nationality and domicile, of the persons who are members of bodies or hold offices vested with administrative, financial and legal representation powers, with a clear indication of their capacity and powers, individually or collectively, to commit the entity vis-à-vis third parties and to represent the entity in legal proceedings.

5.   The Register shall store all the documents and information referred to in paragraphs 1 to 4 without time limit.

Article 2

Supplementary information and supporting documents

Applicants for registration, and registered European political parties and European political foundations shall provide to the Authority, in addition to the requirements of Article 8(2) of Regulation (EU, Euratom) No 1141/2014, the documents and information, and any updates thereto, referred to in Article 1.

The Authority may require European political parties and European political foundations to rectify any incomplete or outdated documents and information provided.

Article 3

Services provided by the Register

1.   The Authority shall establish standard extracts from the Register. The Authority shall provide the standard extract to any natural or legal person within 10 working days of the receipt of the request.

2.   Where the Authority has competence under Regulation (EU, Euratom) No 1141/2014, the Authority shall, upon request, certify that the information provided in the standard extract is correct, up-to-date and compliant with applicable Union legislation.

Where the Authority has no competence under Regulation (EU, Euratom) No 1141/2014, it shall, upon request, certify that the information provided in the standard extract is the most complete, up-to-date and correct available to it after all reasonable checks have been made. Those checks shall include seeking confirmation of information from the relevant Member States' authorities, to the extent that the relevant national legislation provides a basis for the authorities concerned to do so. The deadline laid down in paragraph 1 shall not apply to requests covered by the present subparagraph.

In the certification referred to in this paragraph, the Authority shall clearly indicate whether it has competence under Regulation (EU, Euratom) No 1141/2014.

3.   The Authority shall provide the certification referred to in paragraph 2 on request to Union institutions and bodies, and Member States' authorities and courts. It shall also provide such certification on request to European political parties or European political foundations with regard to their own status.

The Authority may also provide such certification to any other natural or legal person, where this is needed for legal or administrative procedures, upon submission of an appropriately reasoned request to the Authority.

4.   The Authority shall determine in detail the procedure for making requests for, and delivering, standard extracts and certification, including the use of electronic means for providing those services.

Article 4

Entry into force

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

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

Done at Brussels, 2 October 2015.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  OJ L 317, 4.11.2014, p. 1.

1

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

2

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| 19.12.2015 | EN | Official Journal of the European Union | L 333/54 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/54

---

COMMISSION DELEGATED REGULATION (EU) 2015/2402

of 12 October 2015

reviewing harmonised efficiency reference values for separate production of electricity and heat in application of Directive 2012/27/EU of the European Parliament and of the Council and repealing Commission Implementing Decision 2011/877/EU

THE EUROPEAN COMMISSION,

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

Having regard to Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC (1), and in particular the second subparagraph of Article 14(10) thereof,

Whereas:

| (1) | Pursuant to Article 4(1) of Directive 2004/8/EC of the European Parliament and of the Council (2), the Commission set out in its Implementing Decision 2011/877/EU (3) harmonised efficiency reference values for the separate production of electricity and heat, as a matrix of values differentiated by relevant factors, including year of construction and types of fuel. These values are applicable until 31 December 2015. |
| --- | --- |

(1)

Pursuant to Article 4(1) of Directive 2004/8/EC of the European Parliament and of the Council (2), the Commission set out in its Implementing Decision 2011/877/EU (3) harmonised efficiency reference values for the separate production of electricity and heat, as a matrix of values differentiated by relevant factors, including year of construction and types of fuel. These values are applicable until 31 December 2015.

| (2) | The Commission has reviewed the harmonised efficiency reference values for the separate production of electricity and heat taking into account data from operational use under realistic conditions, provided by Member States and by stakeholders. As a result of developments in the best available and economically justifiable technology, observed during the review period 2011 to 2015 the distinction drawn in Decision 2011/877/EU relating to the year of construction of a cogeneration unit should be maintained in relation to the harmonised efficiency reference values for separate production of electricity. |
| --- | --- |

(2)

The Commission has reviewed the harmonised efficiency reference values for the separate production of electricity and heat taking into account data from operational use under realistic conditions, provided by Member States and by stakeholders. As a result of developments in the best available and economically justifiable technology, observed during the review period 2011 to 2015 the distinction drawn in Decision 2011/877/EU relating to the year of construction of a cogeneration unit should be maintained in relation to the harmonised efficiency reference values for separate production of electricity.

| (3) | The review of the harmonised efficiency reference values confirmed that on the basis of recent experience and analysis, correction factors relating to the climatic situation, as set out in Decision 2011/877/EU, should apply only to plants using gaseous fuels. |
| --- | --- |

(3)

The review of the harmonised efficiency reference values confirmed that on the basis of recent experience and analysis, correction factors relating to the climatic situation, as set out in Decision 2011/877/EU, should apply only to plants using gaseous fuels.

| (4) | That review confirmed, based on recent experience and analysis, that the application of correction factors for avoided grid losses set out in Decision 2011/877/EU should continue. In order to better reflect the avoided losses the voltage limits used and the value of the correction factors need to be updated. |
| --- | --- |

(4)

That review confirmed, based on recent experience and analysis, that the application of correction factors for avoided grid losses set out in Decision 2011/877/EU should continue. In order to better reflect the avoided losses the voltage limits used and the value of the correction factors need to be updated.

| (5) | The review has produced evidence to indicate that the harmonised efficiency reference values for the separate production of heat should be modified in some cases. In order to avoid retroactive changes for existing schemes, the new set of reference values only applies from 2016, while the current set of values is kept for plants constructed before that date. No correction factors relating to the climatic situation were required because the thermodynamics of generating heat from fuel do not significantly depend on ambient temperature. In addition, correction factors for heat grid losses are not required as heat is always used near the site of production. |
| --- | --- |

(5)

The review has produced evidence to indicate that the harmonised efficiency reference values for the separate production of heat should be modified in some cases. In order to avoid retroactive changes for existing schemes, the new set of reference values only applies from 2016, while the current set of values is kept for plants constructed before that date. No correction factors relating to the climatic situation were required because the thermodynamics of generating heat from fuel do not significantly depend on ambient temperature. In addition, correction factors for heat grid losses are not required as heat is always used near the site of production.

| (6) | That review has produced evidence indicating that the reference values for the energy efficiency of boilers that produce steam or hot water should be differentiated. |
| --- | --- |

(6)

That review has produced evidence indicating that the reference values for the energy efficiency of boilers that produce steam or hot water should be differentiated.

| (7) | Data from operational use under realistic conditions has demonstrated a statistically significant improvement of the actual performance of state-of-the-art plants using certain types of fuels in the period under review. |
| --- | --- |

(7)

Data from operational use under realistic conditions has demonstrated a statistically significant improvement of the actual performance of state-of-the-art plants using certain types of fuels in the period under review.

| (8) | Stable conditions for investment in cogeneration and continued investor confidence are needed, therefore it is appropriate to fix harmonised reference values for electricity and heat. |
| --- | --- |

(8)

Stable conditions for investment in cogeneration and continued investor confidence are needed, therefore it is appropriate to fix harmonised reference values for electricity and heat.

| (9) | The reference values for the separate production of heat and electricity established in Decision 2011/877/EU are applicable until 31 December 2015, new reference values need to be applied from 1 January 2016. In order to ensure the applicability of the new set of reference values by that date the current Regulation shall enter into force on the first day following its publication. |
| --- | --- |

(9)

The reference values for the separate production of heat and electricity established in Decision 2011/877/EU are applicable until 31 December 2015, new reference values need to be applied from 1 January 2016. In order to ensure the applicability of the new set of reference values by that date the current Regulation shall enter into force on the first day following its publication.

| (10) | Articles 14, 22 and 23 of Directive 2012/27/EU empower the Commission to adopt delegated acts updating the harmonised reference values for the separate production of electricity and heat. The delegation of power is conferred on the Commission for a period of five years from 4 December 2012. In order to avoid a situation where there was no extension of the delegation of power beyond 4 December 2017, the reference values laid down in this Regulation will continue to be of application. If new delegated powers were given to the Commission in the intervening period, it is the intention of the Commission to review the reference values laid down in this Regulation four years after its entry into force at latest. |
| --- | --- |

(10)

Articles 14, 22 and 23 of Directive 2012/27/EU empower the Commission to adopt delegated acts updating the harmonised reference values for the separate production of electricity and heat. The delegation of power is conferred on the Commission for a period of five years from 4 December 2012. In order to avoid a situation where there was no extension of the delegation of power beyond 4 December 2017, the reference values laid down in this Regulation will continue to be of application. If new delegated powers were given to the Commission in the intervening period, it is the intention of the Commission to review the reference values laid down in this Regulation four years after its entry into force at latest.

| (11) | Directive 2012/27/EU aims at promoting cogeneration in order to save energy, therefore there should be an incentive for retrofitting older cogeneration units in order to improve their energy efficiency. For those reasons, and in consistency with the requirement for the harmonised efficiency reference values which should be based on the principles mentioned in Annex II(f) of Directive 2012/27/EU, the efficiency reference values for electricity applicable to a cogeneration unit should increase from the eleventh year after the year of its construction, |
| --- | --- |

(11)

Directive 2012/27/EU aims at promoting cogeneration in order to save energy, therefore there should be an incentive for retrofitting older cogeneration units in order to improve their energy efficiency. For those reasons, and in consistency with the requirement for the harmonised efficiency reference values which should be based on the principles mentioned in Annex II(f) of Directive 2012/27/EU, the efficiency reference values for electricity applicable to a cogeneration unit should increase from the eleventh year after the year of its construction,

HAS ADOPTED THIS REGULATION:

Article 1

Establishment of the harmonised efficiency reference values

The harmonised efficiency reference values for separate production of electricity and heat shall be those set out in Annexes I and II respectively.

Article 2

Correction factors for the harmonised efficiency reference values for separate production of electricity

1.   Member States shall apply the correction factors set out in Annex III in order to adapt the harmonised efficiency reference values set out in Annex I to the average climatic situation in each Member State.

If on the territory of a Member State official meteorological data show differences in the annual ambient temperature of 5 °C or more, that Member State may, subject to notification to the Commission, use several climate zones for the purpose of the first subparagraph using the method set out in Annex III.

2.   Member States shall apply the correction factors set out in Annex IV in order to adapt the harmonised efficiency reference values set out in Annex I to avoided grid losses.

3.   If a Member State applies both the correction factors set out in Annex III and those set out in Annex IV, it shall apply Annex III before applying Annex IV.

Article 3

Application of the harmonised efficiency reference values for the separate production of electricity

1.   Member States shall apply the harmonised efficiency reference values set out in Annex I relating to the year of construction of a cogeneration unit. Those harmonised efficiency reference values are applicable for 10 years from a cogeneration unit's year of construction.

2.   From the eleventh year following the year of construction of a cogeneration unit, Member States shall apply the harmonised efficiency reference values which by virtue of paragraph 1 apply to a cogeneration unit of 10 years of age. These harmonised efficiency reference values are applicable for one year.

3.   For the purposes of this Article, a cogeneration unit's year of construction is the calendar year during which the unit first produces electricity.

Article 4

Application of the harmonised efficiency reference values for the separate production of heat

1.   Member States shall apply the harmonised reference values set out in Annex II relating to the year of construction of a cogeneration unit.

2.   For the purposes of this Article, a cogeneration's unit year of construction is the year of construction for the purpose of Article 3.

Article 5

Retrofitting of a cogeneration unit

If the investment cost relating to the retrofitting of a cogeneration unit exceeds 50 % of the investment cost for a new comparable cogeneration unit, the calendar year during which the retrofitted cogeneration unit first produces electricity shall be considered as the year of construction of the retrofitted cogeneration unit for the purpose of Articles 3 and 4.

Article 6

Fuel mix

If the cogeneration unit is operated with more than one kind of fuel, the harmonised efficiency reference values for separate production shall be applied proportionally to the weighted mean of the energy input of the various fuels.

Article 7

Repeal

Decision 2011/877/EU is repealed.

Article 8

Entry into force and application

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

This Regulation shall apply from 1 January 2016.

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

Done at Brussels, 12 October 2015.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  OJ L 315, 14.11.2012, p. 1.

1

(2)  Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004 on the promotion of cogeneration based on a useful heat demand in the internal energy market and amending Directive 92/42/EEC (OJ L 52, 21.2.2004, p. 50).

2

(3)  Commission Implementing Decision 2011/877/EU of 19 December 2011 establishing harmonised efficiency reference values for separate production of electricity and heat in application of Directive 2004/8/EC of the European Parliament and of the Council and repealing Commission Decision 2007/74/EC (OJ L 343, 23.12.2011, p. 91).

3

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ANNEX I

Harmonised efficiency reference values for separate production of electricity

(referred to in Article 1)

In the table below the harmonised efficiency reference values for separate production of electricity are based on net calorific value and standard atmospheric ISO conditions (15 °C ambient temperature, 1,013 bar, 60 % relative humidity).

| Category | Type of fuel | Year of construction |
| --- | --- | --- |
| Before 2012 | 2012-2015 | From 2016 |
| Solids | S1 | Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke | 44,2 | 44,2 | 44,2 |
| S2 | Lignite, lignite briquettes, shale oil | 41,8 | 41,8 | 41,8 |
| S3 | Peat, peat briquettes | 39,0 | 39,0 | 39,0 |
| S4 | Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones | 33,0 | 33,0 | 37,0 |
| S5 | Other solid biomass including all wood not included under S4 and black and brown liquor. | 25,0 | 25,0 | 30,0 |
| S6 | Municipal and industrial waste (non-renewable) and renewable/bio-degradable waste | 25,0 | 25,0 | 25,0 |
| Liquids | L7 | Heavy fuel oil, gas/diesel oil, other oil products | 44,2 | 44,2 | 44,2 |
| L8 | Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel and other bio-liquids | 44,2 | 44,2 | 44,2 |
| L9 | Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain). | 25,0 | 25,0 | 29,0 |
| Gaseous | G10 | Natural gas, LPG, LNG and biomethane | 52,5 | 52,5 | 53,0 |
| G11 | Refinery gases hydrogen and synthesis gas | 44,2 | 44,2 | 44,2 |
| G12 | Biogas produced from anaerobic digestion, landfill, and sewage treatment | 42,0 | 42,0 | 42,0 |
| G13 | Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas) | 35,0 | 35,0 | 35,0 |
| Other | O14 | Waste heat (including high temperature process exhaust gases, product from exothermic chemical reactions) | | | 30,0 |
| O15 | Nuclear | | | 33,0 |
| O16 | Solar thermal | | | 30,0 |
| O17 | Geothermal | | | 19,5 |
| O18 | Other fuels not mentioned above | | | 30,0 |

Category

Type of fuel

Year of construction

Before 2012

2012-2015

From 2016

Solids

S1

Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke

44,2

44,2

44,2

S2

Lignite, lignite briquettes, shale oil

41,8

41,8

41,8

S3

Peat, peat briquettes

39,0

39,0

39,0

S4

Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones

33,0

33,0

37,0

S5

Other solid biomass including all wood not included under S4 and black and brown liquor.

25,0

25,0

30,0

S6

Municipal and industrial waste (non-renewable) and renewable/bio-degradable waste

25,0

25,0

25,0

Liquids

L7

Heavy fuel oil, gas/diesel oil, other oil products

44,2

44,2

44,2

L8

Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel and other bio-liquids

44,2

44,2

44,2

L9

Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain).

25,0

25,0

29,0

Gaseous

G10

Natural gas, LPG, LNG and biomethane

52,5

52,5

53,0

G11

Refinery gases hydrogen and synthesis gas

44,2

44,2

44,2

G12

Biogas produced from anaerobic digestion, landfill, and sewage treatment

42,0

42,0

42,0

G13

Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas)

35,0

35,0

35,0

Other

O14

Waste heat (including high temperature process exhaust gases, product from exothermic chemical reactions)

30,0

O15

Nuclear

33,0

O16

Solar thermal

30,0

O17

Geothermal

19,5

O18

Other fuels not mentioned above

30,0

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ANNEX II

Harmonised efficiency reference values for separate production of heat

(referred to in Article 1)

In the table below the harmonised efficiency reference values for separate production of heat are based on net calorific value and standard atmospheric ISO conditions (15 °C ambient temperature, 1,013 bar, 60 % relative humidity).

| Category | Type of fuel: | Year of construction |
| --- | --- | --- |
| Before 2016 | From 2016 |
| Hot water | Steam (1) | Direct use of exhaust gases (2) | Hot water | Steam (1) | Direct use of exhaust gases (2) |
| Solids | S1 | Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke | 88 | 83 | 80 | 88 | 83 | 80 |
| S2 | Lignite, lignite briquettes, shale oil | 86 | 81 | 78 | 86 | 81 | 78 |
| S3 | Peat, peat briquettes | 86 | 81 | 78 | 86 | 81 | 78 |
| S4 | Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones | 86 | 81 | 78 | 86 | 81 | 78 |
| S5 | Other solid biomass including all wood not included under S4 and black and brown liquor. | 80 | 75 | 72 | 80 | 75 | 72 |
| S6 | Municipal and industrial waste (non-renewable) and renewable/bio-degradable waste | 80 | 75 | 72 | 80 | 75 | 72 |
| Liquids | L7 | Heavy fuel oil, gas/diesel oil, other oil products | 89 | 84 | 81 | 85 | 80 | 77 |
| L8 | Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel and other bio-liquids | 89 | 84 | 81 | 85 | 80 | 77 |
| L9 | Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain). | 80 | 75 | 72 | 75 | 70 | 67 |
| Gaseous | G10 | Natural gas, LPG, LNG and biomethane | 90 | 85 | 82 | 92 | 87 | 84 |
| G11 | Refinery gases hydrogen and synthesis gas | 89 | 84 | 81 | 90 | 85 | 82 |
| G12 | Biogas produced from anaerobic digestion, landfill, and sewage treatment | 70 | 65 | 62 | 80 | 75 | 72 |
| G13 | Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas) | 80 | 75 | 72 | 80 | 75 | 72 |
| Other | O14 | Waste heat (including high temperature process exhaust gases, product from exothermic chemical reactions) | — | — | — | 92 | 87 | — |
| O15 | Nuclear | — | — | — | 92 | 87 | — |
| O16 | Solar thermal | — | — | — | 92 | 87 | — |
| O17 | Geothermal | — | — | — | 92 | 87 | — |
| O18 | Other fuels not mentioned above | — | — | — | 92 | 87 | — |

Category

Type of fuel:

Year of construction

Before 2016

From 2016

Hot water

Steam (1)

Direct use of exhaust gases (2)

Hot water

Steam (1)

Direct use of exhaust gases (2)

Solids

S1

Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke

88

83

80

88

83

80

S2

Lignite, lignite briquettes, shale oil

86

81

78

86

81

78

S3

Peat, peat briquettes

86

81

78

86

81

78

S4

Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones

86

81

78

86

81

78

S5

Other solid biomass including all wood not included under S4 and black and brown liquor.

80

75

72

80

75

72

S6

Municipal and industrial waste (non-renewable) and renewable/bio-degradable waste

80

75

72

80

75

72

Liquids

L7

Heavy fuel oil, gas/diesel oil, other oil products

89

84

81

85

80

77

L8

Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel and other bio-liquids

89

84

81

85

80

77

L9

Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain).

80

75

72

75

70

67

Gaseous

G10

Natural gas, LPG, LNG and biomethane

90

85

82

92

87

84

G11

Refinery gases hydrogen and synthesis gas

89

84

81

90

85

82

G12

Biogas produced from anaerobic digestion, landfill, and sewage treatment

70

65

62

80

75

72

G13

Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas)

80

75

72

80

75

72

Other

O14

Waste heat (including high temperature process exhaust gases, product from exothermic chemical reactions)

—

—

—

92

87

—

O15

Nuclear

—

—

—

92

87

—

O16

Solar thermal

—

—

—

92

87

—

O17

Geothermal

—

—

—

92

87

—

O18

Other fuels not mentioned above

—

—

—

92

87

—

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(1)  If steam plants do not account for the condensate return in their calculation of CHP heat efficiencies, the steam efficiencies shown in the table above should be increased by 5 percentage points.

(2)  Values for direct use of exhaust gases should be used if the temperature is 250 °C or higher.

---

ANNEX III

Correction factors relating to the average climatic situation and method for establishing climate zones for the application of the harmonised efficiency reference values for separate production of electricity

(referred to in Article 2(1))

(a)   Correction factors relating to the average climatic situation

Ambient temperature correction is based on the difference between the annual average temperature in a Member State and standard atmospheric ISO conditions (15 °C).

The correction will be as follows:

| | 0,1 %-point efficiency loss for every degree above 15 °C; |
| --- | --- |

0,1 %-point efficiency loss for every degree above 15 °C;

| | 0,1 %-point efficiency gain for every degree under 15 °C. |
| --- | --- |

0,1 %-point efficiency gain for every degree under 15 °C.

Example:

When the average annual temperature in a Member State is 10 °C, the reference value of a cogeneration unit in that Member State has to be increased by 0,5 %-points.

(b)   Ambient temperature correction applies only to gaseous fuels (G10, G11, G12, G13).

(c)   Method for establishing climate zones:

The borders of each climate zone will be constituted by isotherms (in full degrees Celsius) of the annual average ambient temperature which differ at least 4 °C. The temperature difference between the average annual ambient temperatures applied in adjacent climate zones will be at least 4 °C.

Example:

If, for example, for a given Member State the average annual ambient temperature is 12 °C in a certain location and 6 °C in a different location within the Member State, then the Member State has the option to introduce two climate zones, separated by an isotherm of 9 °C:

A first climate zone between the isotherms of 9 °C and 13 °C (4 °C difference) with an average annual ambient temperature of 11 °C, and

A second climate zone between the isotherms of 5 °C and 9 °C with an average annual ambient temperature of 7 °C.

---

ANNEX IV

Correction factors for avoided grid losses for the application of the harmonised efficiency reference values for separate production of electricity

(referred to in Article 2(2))

| Connection voltage level | Correction factor (Off-site) | Correction factor (On-site) |
| --- | --- | --- |
| ≥ 345 kV | 1 | 0,976 |
| ≥ 200 - < 345 kV | 0,972 | 0,963 |
| ≥ 100 - < 200 kV | 0,963 | 0,951 |
| ≥ 50 - < 100 kV | 0,952 | 0,936 |
| ≥ 12 - < 50 kV | 0,935 | 0,914 |
| ≥ 0,45 - < 12kV | 0,918 | 0,891 |
| < 0,45 kV | 0,888 | 0,851 |

Connection voltage level

Correction factor (Off-site)

Correction factor (On-site)

≥ 345 kV

1

0,976

≥ 200 - < 345 kV

0,972

0,963

≥ 100 - < 200 kV

0,963

0,951

≥ 50 - < 100 kV

0,952

0,936

≥ 12 - < 50 kV

0,935

0,914

≥ 0,45 - < 12kV

0,918

0,891

< 0,45 kV

0,888

0,851

Example:

A 100 kWel cogeneration unit with a reciprocating engine driven with natural gas generates electricity at 380 V. Of this, 85 % is used for own consumption and 15 % is fed into the grid. The plant was constructed in 2010. The annual ambient temperature is 15 °C (so no climatic correction is necessary).

After the grid loss correction the resulting efficiency reference value for the separate production of electricity in this cogeneration unit would be (based on the weighted mean of the factors in this Annex):

Ref Εη = 52,5 % × (0,851 × 85 % + 0,888 × 15 %) = 45,0 %

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/62 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/62

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2403

of 15 December 2015

establishing common guidelines on deactivation standards and techniques for ensuring that deactivated firearms are rendered irreversibly inoperable

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Council Directive 91/477/EEC of 18 June 1991 on control of the acquisition and possession of weapons (1), and in particular the second paragraph of Part III of Annex I thereof,

Whereas:

| (1) | In accordance with Article 4 of Directive 91/477/EEC, Member States are to ensure either that any firearm or part of a firearm placed on the market has been marked and registered in compliance with that Directive, or that it has been deactivated. |
| --- | --- |

(1)

In accordance with Article 4 of Directive 91/477/EEC, Member States are to ensure either that any firearm or part of a firearm placed on the market has been marked and registered in compliance with that Directive, or that it has been deactivated.

| (2) | In accordance with Annex I, Part III, first paragraph, point (a), of Directive 91/477/EEC, objects which correspond to the definition of a ‘firearm’ are not to be included in that definition if they have been rendered permanently unfit for use by deactivation, ensuring that all essential parts of the firearm have been rendered permanently inoperable and incapable of removal, replacement or a modification that would permit the firearm to be reactivated in any way. |
| --- | --- |

(2)

In accordance with Annex I, Part III, first paragraph, point (a), of Directive 91/477/EEC, objects which correspond to the definition of a ‘firearm’ are not to be included in that definition if they have been rendered permanently unfit for use by deactivation, ensuring that all essential parts of the firearm have been rendered permanently inoperable and incapable of removal, replacement or a modification that would permit the firearm to be reactivated in any way.

| (3) | Annex I, Part III, second paragraph, of Directive 91/477/EEC requires Member States to make arrangements for the deactivation measures to be verified by a competent authority in order to ensure that the modifications made to a firearm render it irreversibly inoperable. Member States are also requested to provide for issuance of a certificate or record attesting to the deactivation of the firearm or the apposition of a clearly visible mark to that effect on the firearm. |
| --- | --- |

(3)

Annex I, Part III, second paragraph, of Directive 91/477/EEC requires Member States to make arrangements for the deactivation measures to be verified by a competent authority in order to ensure that the modifications made to a firearm render it irreversibly inoperable. Member States are also requested to provide for issuance of a certificate or record attesting to the deactivation of the firearm or the apposition of a clearly visible mark to that effect on the firearm.

| (4) | The Union is a Party to the Protocol against the Illicit Manufacturing of and Trafficking in Firearms, Their Parts and Components and Ammunition, supplementing the United Nations Convention against Transnational Organised Crime (‘the Protocol’), concluded by Council Decision 2014/164/EU (2). |
| --- | --- |

(4)

The Union is a Party to the Protocol against the Illicit Manufacturing of and Trafficking in Firearms, Their Parts and Components and Ammunition, supplementing the United Nations Convention against Transnational Organised Crime (‘the Protocol’), concluded by Council Decision 2014/164/EU (2).

| (5) | Article 9 of the Protocol lists the common general principles of deactivation that Parties have to comply with. |
| --- | --- |

(5)

Article 9 of the Protocol lists the common general principles of deactivation that Parties have to comply with.

| (6) | The standards and techniques for the irreversible deactivation of firearms laid down in this Regulation have been established with the technical expertise of the ‘Permanent International Commission for firearms testing’ (CIP). The CIP has been set up to verify the activities of national firearms proof houses and, in particular, to guarantee the presence in each country of laws and regulations to assure the efficient and uniform testing of firearms and ammunition. |
| --- | --- |

(6)

The standards and techniques for the irreversible deactivation of firearms laid down in this Regulation have been established with the technical expertise of the ‘Permanent International Commission for firearms testing’ (CIP). The CIP has been set up to verify the activities of national firearms proof houses and, in particular, to guarantee the presence in each country of laws and regulations to assure the efficient and uniform testing of firearms and ammunition.

| (7) | To ensure the highest level of security possible for the deactivation of firearms, the Commission should regularly review and update technical specifications laid down in this Regulation. To this effect, the Commission should take into account the experience acquired by the Member States when applying any additional deactivation measures. |
| --- | --- |

(7)

To ensure the highest level of security possible for the deactivation of firearms, the Commission should regularly review and update technical specifications laid down in this Regulation. To this effect, the Commission should take into account the experience acquired by the Member States when applying any additional deactivation measures.

| (8) | This Regulation is without prejudice to Article 3 of Directive 91/477/EEC. |
| --- | --- |

(8)

This Regulation is without prejudice to Article 3 of Directive 91/477/EEC.

| (9) | Taking into account the risk as regards the security, firearms deactivated prior to the date of application of this Regulation and which are placed on the market, including transmission for free, exchange or barter, or transferred to another Member State after that date should be subject to the provisions of this Regulation. |
| --- | --- |

(9)

Taking into account the risk as regards the security, firearms deactivated prior to the date of application of this Regulation and which are placed on the market, including transmission for free, exchange or barter, or transferred to another Member State after that date should be subject to the provisions of this Regulation.

| (10) | Member States should have the possibility to introduce measures additional to the technical specifications set out in Annex I to deactivate firearms in their territory provided they have taken all necessary measures to apply the common deactivation standards and techniques provided for by this Regulation. |
| --- | --- |

(10)

Member States should have the possibility to introduce measures additional to the technical specifications set out in Annex I to deactivate firearms in their territory provided they have taken all necessary measures to apply the common deactivation standards and techniques provided for by this Regulation.

| (11) | In order to provide a possibility for the Member States to ensure the same level of security within their territory, Member States which introduce additional measures to deactivate firearms in their territory in accordance with the provisions of this Regulation should be allowed to require proof that deactivated firearms to be transferred to their territory comply with those additional measures. |
| --- | --- |

(11)

In order to provide a possibility for the Member States to ensure the same level of security within their territory, Member States which introduce additional measures to deactivate firearms in their territory in accordance with the provisions of this Regulation should be allowed to require proof that deactivated firearms to be transferred to their territory comply with those additional measures.

| (12) | In order for the Commission to be able to take into account developments and best practices in the Member States in the field of firearms deactivation when reviewing this Regulation, Member States should notify to the Commission the relevant measures they adopt in the field covered by this Regulation and any additional measures they introduce. For that purpose, the notification procedures of Directive (EU) 2015/1535 of the European Parliament and of the Council (3) should apply. |
| --- | --- |

(12)

In order for the Commission to be able to take into account developments and best practices in the Member States in the field of firearms deactivation when reviewing this Regulation, Member States should notify to the Commission the relevant measures they adopt in the field covered by this Regulation and any additional measures they introduce. For that purpose, the notification procedures of Directive (EU) 2015/1535 of the European Parliament and of the Council (3) should apply.

| (13) | The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Directive 91/477/EEC, |
| --- | --- |

(13)

The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Directive 91/477/EEC,

HAS ADOPTED THIS REGULATION:

Article 1

Scope

1.   This Regulation shall apply to firearms of categories A, B, C or D as defined in Annex I to Directive 91/477/EEC.

2.   This Regulation shall not apply to firearms deactivated prior to the date of its application, unless those firearms are transferred to another Member State or placed on the market.

Article 2

Persons and entities authorised to deactivate firearms

Deactivation of firearms shall be carried out by public or private entities or by individuals authorised to do so in accordance with national legislation.

Article 3

Verification and certification of deactivation of firearms

1.   Member States shall designate a competent authority to verify that the deactivation of the firearm has been carried out in accordance with the technical specifications set out in Annex I (‘the verifying entity’).

2.   Where the verifying entity is also authorised to deactivate firearms, Member States shall ensure a clear separation of those tasks and of the persons carrying them out within that entity.

3.   The Commission shall publish on its website a list of the verifying entities designated by Member States, including detailed information on and the symbol of the verifying entity as well as contact information.

4.   Where the deactivation of the firearm has been carried out in accordance with the technical specifications set out in Annex I, the verifying entity shall issue to the owner of the firearm a deactivation certificate in accordance with the template set out in Annex III. All information included in the deactivation certificate shall be provided both in the language of the Member State where the deactivation certificate is issued as well as in English.

5.   The owner of a deactivated firearm shall retain the deactivation certificate at all times. If the deactivated firearm is placed on the market, it shall be accompanied by the deactivation certificate.

6.   Member States shall ensure that a record is kept of the certificates issued for deactivated firearms, with an indication of the date of deactivation and the certificate number, for a period of at least 20 years.

Article 4

Requests for assistance

Any Member State may request the assistance of the entities authorised to deactivate firearms or designated as verifying entities by another Member State in order to carry out or verify the deactivation of a firearm, respectively. Subject to acceptance of the request, where such request concerns the verification of the deactivation of a firearm, the verifying entity providing assistance shall issue a deactivation certificate in accordance with Article 3(4).

Article 5

Marking of deactivated firearms

Deactivated firearms shall be marked with a common unique marking in accordance with the template set out in Annex II to indicate that they have been deactivated in accordance with the technical specifications set out in Annex I. The marking shall be affixed by the verifying entity to all components modified for the deactivation of the firearm and shall fulfil the following criteria:

| (a) | it is clearly visible and irremovable; |
| --- | --- |

(a)

it is clearly visible and irremovable;

| (b) | it bears information on the Member State where the deactivation has been carried out and the verifying entity that certified the deactivation; |
| --- | --- |

(b)

it bears information on the Member State where the deactivation has been carried out and the verifying entity that certified the deactivation;

| (c) | the original serial number(s) of the firearm are maintained. |
| --- | --- |

(c)

the original serial number(s) of the firearm are maintained.

Article 6

Additional deactivation measures

1.   Member States may introduce additional measures to deactivate firearms in their territory going beyond the technical specifications set out in Annex I.

2.   The Commission shall regularly analyse with the Committee established by Directive 91/477/EEC any additional measure taken by the Member States and shall consider revising the technical specifications set out in Annex I in due time.

Article 7

Transfer of deactivated firearms within the Union

1.   Deactivated firearms may only be transferred to another Member State provided they bear the common unique marking and are accompanied by a deactivation certificate in accordance with this Regulation.

2.   Member States shall recognise the deactivation certificates issued by another Member State if the certificate fulfils the requirements set out in this Regulation. However, Member States which have introduced additional measures in accordance with Article 6 may require proof that the deactivated firearm to be transferred to their territory complies with those additional measures.

Article 8

Notification requirements

Member States shall notify to the Commission any measures they adopt in the field covered by this Regulation as well as any additional measure introduced in accordance with Article 6. For that purpose, Member States shall apply the notification procedures laid down in Directive (EU) 2015/1535.

Article 9

Entry into force

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

It shall apply from 8 April 2016.

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

Done at Brussels, 15 December 2015.

For the Commission,

On behalf of the President,

Elżbieta BIEŃKOWSKA

Member of the Commission

---

(1)  OJ L 256, 13.9.1991, p. 51.

1

(2)  Council Decision 2014/164/EU of 11 February 2014 on the conclusion, on behalf of the European Union, of the Protocol against the Illicit Manufacturing of and Trafficking in Firearms, Their Parts and Components and Ammunition, supplementing the United Nations Convention against Transnational Organized Crime (OJ L 89, 25.3.2014, p. 7).

2

(3)  Directive (EU) 2015/1535 of the European Parliament and of the Council of 9 September 2015 laying down a procedure for the provision of information in the field of technical regulations and of rules on Information Society services (OJ L 241, 17.9.2015, p. 1).

3

---

ANNEX I

Technical specifications for the deactivation of firearms

| I. | The deactivation operations to be performed in order to render firearms irreversibly inoperable are defined on the basis of three tables:






  — | Table I lists the different types of firearms, |
| --- | --- | --- |

I.

The deactivation operations to be performed in order to render firearms irreversibly inoperable are defined on the basis of three tables:

—

Table I lists the different types of firearms,

| — | Table II describes the operations to be performed to render each essential component of firearms irreversibly inoperable, |
| --- | --- |

—

Table II describes the operations to be performed to render each essential component of firearms irreversibly inoperable,

| — | Table III sets out which deactivation operations are to be performed for the various types of firearm. |
| --- | --- |

—

Table III sets out which deactivation operations are to be performed for the various types of firearm.

| II. | To take into account technical developments of firearms and deactivation operations over time, these technical specifications will be reviewed and updated on a regular basis, at the latest every 2 years. |
| --- | --- |

II.

To take into account technical developments of firearms and deactivation operations over time, these technical specifications will be reviewed and updated on a regular basis, at the latest every 2 years.

| III. | In order to ensure a correct and uniform application of the deactivation operations of firearms, the Commission will elaborate definitions in cooperation with the Member States. |
| --- | --- |

III.

In order to ensure a correct and uniform application of the deactivation operations of firearms, the Commission will elaborate definitions in cooperation with the Member States.

TAB I: List of types of firearms

| TYPES OF FIREARMS |
| --- |
| 1 | Pistols (single shot, semi-automatic) |
| 2 | Revolvers (including cylinder loading revolvers) |
| 3 | Single-shot long firearms (not break action) |
| 4 | Break action firearms (e.g. smoothbore, rifled, combination, falling/rolling block action, short and long firearms) |
| 5 | Repeating long firearms (smoothbore, rifled) |
| 6 | Semi-automatic long firearms (smoothbore, rifled) |
| 7 | (Full) automatic firearms: e.g. selected assault rifles, (sub) machine guns, (full) automatic pistols |
| 8 | Muzzle loading firearms |

TYPES OF FIREARMS

1

Pistols (single shot, semi-automatic)

2

Revolvers (including cylinder loading revolvers)

3

Single-shot long firearms (not break action)

4

Break action firearms (e.g. smoothbore, rifled, combination, falling/rolling block action, short and long firearms)

5

Repeating long firearms (smoothbore, rifled)

6

Semi-automatic long firearms (smoothbore, rifled)

7

(Full) automatic firearms: e.g. selected assault rifles, (sub) machine guns, (full) automatic pistols

8

Muzzle loading firearms

TAB II: Specific operations per component

| COMPONENT | PROCESS |
| --- | --- |
| 1. | BARREL |

COMPONENT

PROCESS

1.

BARREL

| 1.1. | If the barrel is fixed to the frame (1), pin the barrel to action with a hardened steel pin (diameter > 50 % chamber, minimum 4,5 mm) through the chamber and frame. The pin must be welded (2). |
| --- | --- |

1.1.

If the barrel is fixed to the frame (1), pin the barrel to action with a hardened steel pin (diameter > 50 % chamber, minimum 4,5 mm) through the chamber and frame. The pin must be welded (2).

| 1.2. | If the barrel is free (not fixed), cut a longitudinal slot through the full length of the chamber wall (width >

  calibre and maximum 8 mm) and securely weld a plug or a rod into the barrel from the start of the chamber (L ≥ 2/3rd barrel length). |
| --- | --- |

1.2.

Formula

| 1.3. | Within the first third of the barrel from the chamber, either drill holes (must have a minimum of 2/3rds of the diameter of the bore for smoothbore arms and the whole diameter of the bore for all other arms; one behind the other, 3 for short arms, 6 for long arms) or cut, after the chamber, a V slot (angle 60 ± 5°) opening locally the barrel or cut, after the chamber, a longitudinal slot (width 8-10 mm ± 0,5 mm, length ≥ 52 mm) at the same position as the holes, or cut a longitudinal slot (width 4-6 mm ± 0,5 mm from the chamber to the muzzle, except 5 mm at the muzzle. |
| --- | --- |

1.3.

Within the first third of the barrel from the chamber, either drill holes (must have a minimum of 2/3rds of the diameter of the bore for smoothbore arms and the whole diameter of the bore for all other arms; one behind the other, 3 for short arms, 6 for long arms) or cut, after the chamber, a V slot (angle 60 ± 5°) opening locally the barrel or cut, after the chamber, a longitudinal slot (width 8-10 mm ± 0,5 mm, length ≥ 52 mm) at the same position as the holes, or cut a longitudinal slot (width 4-6 mm ± 0,5 mm from the chamber to the muzzle, except 5 mm at the muzzle.

| 1.4. | For barrels with a feed ramp, remove the feed ramp. |
| --- | --- |

1.4.

For barrels with a feed ramp, remove the feed ramp.

| 1.5. | Prevent removal of the barrel from the frame by use of hardened steel pin or by welding. |
| --- | --- |

1.5.

Prevent removal of the barrel from the frame by use of hardened steel pin or by welding.

| 2. | BREECH BLOCK, BOLT HEAD |
| --- | --- |

2.

BREECH BLOCK, BOLT HEAD

| 2.1. | Remove or shorten firing pin. |
| --- | --- |

2.1.

Remove or shorten firing pin.

| 2.2. | Machine the bolt face with an angle of at least 45 degrees and on a surface larger than 50 % of the breech face. |
| --- | --- |

2.2.

Machine the bolt face with an angle of at least 45 degrees and on a surface larger than 50 % of the breech face.

| 2.3. | Weld the firing pin hole. |
| --- | --- |

2.3.

Weld the firing pin hole.

| 3. | CYLINDER |
| --- | --- |

3.

CYLINDER

| 3.1. | Remove all internal walls from cylinder for a minimum of 2/3rd of its length by machining a circular ring > = case diameter. |
| --- | --- |

3.1.

Remove all internal walls from cylinder for a minimum of 2/3rd of its length by machining a circular ring > = case diameter.

| 3.2. | Where possible, weld to prevent the removal of the cylinder from the frame, or if impossible, use appropriate measures that render the removal impossible. |
| --- | --- |

3.2.

Where possible, weld to prevent the removal of the cylinder from the frame, or if impossible, use appropriate measures that render the removal impossible.

| 4. | SLIDE |
| --- | --- |

4.

SLIDE

| 4.1. | Machine or remove more than 50 % of the breech face with an angle between 45 and 90 degrees. |
| --- | --- |

4.1.

Machine or remove more than 50 % of the breech face with an angle between 45 and 90 degrees.

| 4.2. | Remove or shorten the firing pin. |
| --- | --- |

4.2.

Remove or shorten the firing pin.

| 4.3. | Machine and weld the firing pin hole. |
| --- | --- |

4.3.

Machine and weld the firing pin hole.

| 4.4. | Machine away locking lugs in slide. |
| --- | --- |

4.4.

Machine away locking lugs in slide.

| 4.5. | Where applicable, machine the inside of the upper forward edge of the ejection port in the slide to an angle of 45 degrees. |
| --- | --- |

4.5.

Where applicable, machine the inside of the upper forward edge of the ejection port in the slide to an angle of 45 degrees.

| 5. | FRAME (PISTOLS) |
| --- | --- |

5.

FRAME (PISTOLS)

| 5.1. | Remove feed ramp. |
| --- | --- |

5.1.

Remove feed ramp.

| 5.2. | Machine away at least 2/3 of the slide rails on both sides of the frame. |
| --- | --- |

5.2.

Machine away at least 2/3 of the slide rails on both sides of the frame.

| 5.3. | Weld the slide stop. |
| --- | --- |

5.3.

Weld the slide stop.

| 5.4. | Prevent disassembly of polymer frame pistols by welding. According to the national laws, this process can be performed after the checking of the National Authority. |
| --- | --- |

5.4.

Prevent disassembly of polymer frame pistols by welding. According to the national laws, this process can be performed after the checking of the National Authority.

| 6. | AUTOMATIC SYSTEM |
| --- | --- |

6.

AUTOMATIC SYSTEM

| 6.1. | Destroy the piston and the gas system by cutting or welding. |
| --- | --- |

6.1.

Destroy the piston and the gas system by cutting or welding.

| 6.2. | Remove the breech block, replace it by a steel piece and weld it or reduce the breech block by 50 % minimum, weld it and cut off locking lugs from the bolt head. |
| --- | --- |

6.2.

Remove the breech block, replace it by a steel piece and weld it or reduce the breech block by 50 % minimum, weld it and cut off locking lugs from the bolt head.

| 6.3. | Weld the trigger mechanism together and, if possible, with the frame. If welding within the frame is not possible: remove the firing mechanism and fill the empty space appropriately (e.g. by gluing in a fitting piece of filling with epoxy resin). |
| --- | --- |

6.3.

Weld the trigger mechanism together and, if possible, with the frame. If welding within the frame is not possible: remove the firing mechanism and fill the empty space appropriately (e.g. by gluing in a fitting piece of filling with epoxy resin).

| 6.4. | Prevent the disassembly of the closing system of the handle at the frame by welding or use appropriate measures that render the removal impossible. Securely weld the feed mechanism of belt fed weapons. |
| --- | --- |

6.4.

Prevent the disassembly of the closing system of the handle at the frame by welding or use appropriate measures that render the removal impossible. Securely weld the feed mechanism of belt fed weapons.

| 7. | ACTION |
| --- | --- |

7.

ACTION

| 7.1. | Machine a cone of 60 degrees minimum (apex angle), in order to obtain a base diameter equal to 1 cm at least or the diameter of the breech face. |
| --- | --- |

7.1.

Machine a cone of 60 degrees minimum (apex angle), in order to obtain a base diameter equal to 1 cm at least or the diameter of the breech face.

| 7.2. | Remove the firing pin, enlarge the firing pin hole at a minimum diameter of 5 mm and weld the firing pin hole. |
| --- | --- |

7.2.

Remove the firing pin, enlarge the firing pin hole at a minimum diameter of 5 mm and weld the firing pin hole.

| 8. | MAGAZINE (where applicable) |
| --- | --- |

8.

MAGAZINE (where applicable)

| 8.1. | Weld the magazine with spots on the frame or the handle, depending on type of arm to prevent removing the magazine. |
| --- | --- |

8.1.

Weld the magazine with spots on the frame or the handle, depending on type of arm to prevent removing the magazine.

| 8.2. | If the magazine is missing, place spots of weld in the magazine location or fix a lock to permanently prevent the insertion of a magazine. |
| --- | --- |

8.2.

If the magazine is missing, place spots of weld in the magazine location or fix a lock to permanently prevent the insertion of a magazine.

| 8.3. | Drive hardened steel pin through magazine, chamber and frame. Secure by weld. |
| --- | --- |

8.3.

Drive hardened steel pin through magazine, chamber and frame. Secure by weld.

| 9. | MUZZLE LOADING |
| --- | --- |

9.

MUZZLE LOADING

| 9.1. | Remove or weld the nipple(s), weld the hole(s). |
| --- | --- |

9.1.

Remove or weld the nipple(s), weld the hole(s).

| 10. | SOUND MODERATOR |
| --- | --- |

10.

SOUND MODERATOR

| 10.1. | Prevent removal of the sound moderator from the barrel by use of hardened steel pin or weld if the sound moderator is part of the weapon. |
| --- | --- |

10.1.

Prevent removal of the sound moderator from the barrel by use of hardened steel pin or weld if the sound moderator is part of the weapon.

| 10.2. | Remove all the inner parts and their attachment points of the moderator so that only a tube remains. Drill holes each 5 cm in the exterior remaining tube. |
| --- | --- |

10.2.

Remove all the inner parts and their attachment points of the moderator so that only a tube remains. Drill holes each 5 cm in the exterior remaining tube.

Hardness of inserts

Hardness pin/plug/rod = 58 -0; + 6 HRC

TIG welding stainless steel type ER 316 L

TAB III: Specific operations per essential components of each type of firearm

| TYPE | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| PROCESS | Pistols (excepted automatic) | Revolvers | Single-shot long firearms (not break action) | Break action firearms (smoothbore, rifled, combination) | Repeating long firearms (smoothbore, rifled) | Semi-automatic long firearms (smoothbore, rifled) | Automatic firearms: assault rifles, (sub) machine guns | Muzzle loading firearms |
| 1.1 | | | X | | X | X | X | |
| 1.2 and 1.3 | X | X | X | X | X | X | X | X |
| 1.4 | X | | | | | X | X | |
| 1.5 | | X | | | | | | |
| 2.1 | | | X | | X | X | X | |
| 2.2 | | | X | | X | X | X | |
| 2.3 | | | X | | X | X | X | |
| 3.1 | | X | | | | | | |
| 3.2 | | X | | | | | | |
| 4.1 | X | | | | | | X (for automatic pistols) | |
| 4.2 | X | | | | | | X (for automatic pistols) | |
| 4.3 | X | | | | | | X (for automatic pistols) | |
| 4.4 | X | | | | | | X (for automatic pistols) | |
| 4.5 | X | | | | | X | X (for automatic pistols) | |
| 5.1 | X | | | | | | X (for automatic pistols) | |
| 5.2 | X | | | | | | X (for automatic pistols) | |
| 5.3 | X | | | | | | X (for automatic pistols) | |
| 5.4 | X (polymer frame) | | | | | | X (for automatic pistols) | |
| 6.1 | | | | | | X | X | |
| 6.2 | | | | | | X | X | |
| 6.3 | | | | | | | X | |
| 6.4 | | | | | | | X | |
| 7.1 | | | | X | | | | |
| 7.2 | | X | | X | | | | |
| 8.1 or 8.2 | X | | | | X | X | X | |
| 8.3 | | | | | X (magazine tube) | X (magazine tube) | | |
| 9.1 | | X | | | | | | X |
| 10.1 | X | | X | | X | X | X | |
| 10.2 | X | | X | X | X | X | X | |

TYPE

1

2

3

4

5

6

7

8

PROCESS

Pistols (excepted automatic)

Revolvers

Single-shot long firearms (not break action)

Break action firearms (smoothbore, rifled, combination)

Repeating long firearms (smoothbore, rifled)

Semi-automatic long firearms (smoothbore, rifled)

Automatic firearms: assault rifles, (sub) machine guns

Muzzle loading firearms

1.1

X

X

X

X

1.2 and 1.3

X

X

X

X

X

X

X

X

1.4

X

X

X

1.5

X

2.1

X

X

X

X

2.2

X

X

X

X

2.3

X

X

X

X

3.1

X

3.2

X

4.1

X

X (for automatic pistols)

4.2

X

X (for automatic pistols)

4.3

X

X (for automatic pistols)

4.4

X

X (for automatic pistols)

4.5

X

X

X (for automatic pistols)

5.1

X

X (for automatic pistols)

5.2

X

X (for automatic pistols)

5.3

X

X (for automatic pistols)

5.4

X (polymer frame)

X (for automatic pistols)

6.1

X

X

6.2

X

X

6.3

X

6.4

X

7.1

X

7.2

X

X

8.1 or 8.2

X

X

X

X

8.3

X (magazine tube)

X (magazine tube)

9.1

X

X

10.1

X

X

X

X

X

10.2

X

X

X

X

X

X

---

(1)  Barrel fixed to the frame by screwing or clamping or by another process.

(2)  Welding is a fabrication or sculptural process that joins materials, usually metals or thermoplastics, by causing fusion.

---

ANNEX II

Template for marking of deactivated firearms

| 1) | Deactivation mark |
| --- | --- |

1)

Deactivation mark

| 2) | Country of deactivation — official international code |
| --- | --- |

2)

Country of deactivation — official international code

| 3) | Symbol of the entity that certified the deactivation of the firearm |
| --- | --- |

3)

Symbol of the entity that certified the deactivation of the firearm

| 4) | Deactivation year |
| --- | --- |

4)

Deactivation year

The full mark will be affixed only on the frame of the firearm, while the deactivation mark (1) and the country of deactivation (2) will be affixed on all other essential components.

---

ANNEX III

Image

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/73 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/73

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2404

of 16 December 2015

operating deductions from fishing quotas available for certain stocks in 2015 on account of overfishing of other stocks in the previous years and amending Implementing Regulation (EU) 2015/1801

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Community control system for ensuring compliance with the rules of the common fisheries policy, amending Regulations (EC) No 847/96, (EC) No 2371/2002, (EC) No 811/2004, (EC) No 768/2005, (EC) No 2115/2005, (EC) No 2166/2005, (EC) No 388/2006, (EC) No 509/2007, (EC) No 676/2007, (EC) No 1098/2007, (EC) No 1300/2008, (EC) No 1342/2008 and repealing Regulations (EEC) No 2847/93, (EC) No 1627/94 and (EC) No 1966/2006 (1), and in particular Article 105(1), (2), (3) and (5) thereof,

Whereas:

| (1) | Fishing quotas for the year 2014 were established by:






  — | Council Regulation (EU) No 1262/2012 (2), |
| --- | --- | --- |

(1)

Fishing quotas for the year 2014 were established by:

—

Council Regulation (EU) No 1262/2012 (2),

| — | Council Regulation (EU) No 1180/2013 (3), |
| --- | --- |

—

Council Regulation (EU) No 1180/2013 (3),

| — | Council Regulation (EU) No 24/2014 (4), and |
| --- | --- |

—

Council Regulation (EU) No 24/2014 (4), and

| — | Council Regulation (EU) No 43/2014 (5). |
| --- | --- |

—

Council Regulation (EU) No 43/2014 (5).

| (2) | Fishing quotas for the year 2015 were established by:






  — | Council Regulation (EU) No 1221/2014 (6), |
| --- | --- | --- |

(2)

Fishing quotas for the year 2015 were established by:

—

Council Regulation (EU) No 1221/2014 (6),

| — | Council Regulation (EU) No 1367/2014 (7), |
| --- | --- |

—

Council Regulation (EU) No 1367/2014 (7),

| — | Council Regulation (EU) 2015/104 (8), and |
| --- | --- |

—

Council Regulation (EU) 2015/104 (8), and

| — | Council Regulation (EU) 2015/106 (9). |
| --- | --- |

—

Council Regulation (EU) 2015/106 (9).

| (3) | According to Article 105(1) of Regulation (EC) No 1224/2009, when the Commission has established that a Member State has exceeded the fishing quotas which have been allocated to it, the Commission is to operate deductions from future fishing quotas of that Member State. |
| --- | --- |

(3)

According to Article 105(1) of Regulation (EC) No 1224/2009, when the Commission has established that a Member State has exceeded the fishing quotas which have been allocated to it, the Commission is to operate deductions from future fishing quotas of that Member State.

| (4) | Commission Implementing Regulation (EU) 2015/1801 (10) has established deductions from fishing quotas for certain stocks in 2015 on account of overfishing in the previous years. |
| --- | --- |

(4)

Commission Implementing Regulation (EU) 2015/1801 (10) has established deductions from fishing quotas for certain stocks in 2015 on account of overfishing in the previous years.

| (5) | However, for certain Member States no deductions could be operated by Regulation (EU) 2015/1801 from quotas allocated for the overfished stocks because such quotas were not available for those Member States in the year 2015. |
| --- | --- |

(5)

However, for certain Member States no deductions could be operated by Regulation (EU) 2015/1801 from quotas allocated for the overfished stocks because such quotas were not available for those Member States in the year 2015.

| (6) | In certain cases, exchanges of fishing opportunities concluded in accordance with Article 16(8) of Regulation (EU) No 1380/2013 (11) enabled partial deductions. The remaining quantities should be operated on other stocks pursuant to Article 105(5) of Regulation (EC) No 1224/2009. |
| --- | --- |

(6)

In certain cases, exchanges of fishing opportunities concluded in accordance with Article 16(8) of Regulation (EU) No 1380/2013 (11) enabled partial deductions. The remaining quantities should be operated on other stocks pursuant to Article 105(5) of Regulation (EC) No 1224/2009.

| (7) | Article 105(5) of Regulation (EC) No 1224/2009 provides that, if it is not possible to operate deductions on the overfished stock in the year following the overfishing because the Member State concerned has no available quota, deductions should be operated on other stocks in the same geographical area or with the same commercial value. According to Commission Communication No 2012/C-72/07 (12) such deductions should be preferably operated from quotas allocated for stocks fished by the same fleet as the fleet that overfished the quota, taking into account the need to avoid discards in mixed fisheries. |
| --- | --- |

(7)

Article 105(5) of Regulation (EC) No 1224/2009 provides that, if it is not possible to operate deductions on the overfished stock in the year following the overfishing because the Member State concerned has no available quota, deductions should be operated on other stocks in the same geographical area or with the same commercial value. According to Commission Communication No 2012/C-72/07 (12) such deductions should be preferably operated from quotas allocated for stocks fished by the same fleet as the fleet that overfished the quota, taking into account the need to avoid discards in mixed fisheries.

| (8) | The Member States concerned have been consulted with regard to the proposed deductions from quotas allocated for stocks other than those which have been overfished. |
| --- | --- |

(8)

The Member States concerned have been consulted with regard to the proposed deductions from quotas allocated for stocks other than those which have been overfished.

| (9) | At the request of Portugal, redfish in Norwegian waters of I and II (RED/1N2AB.) should be used as alternative stock to payback the overfishing of respectively 371 766 kilograms and 178 850 kilograms for haddock and saithe in Norwegian waters of I and II (HAD/1N2AB. and POK/1N2AB.) in the previous years. Considering that the Portuguese 2015 quota of redfish in Norwegian waters of I and II amounts to 405 000 kilograms and is not sufficient to cover the deductions due for both overfished stocks, this quota should be used to the full extent of its available quantity and a remaining quantity of 145 616 kilograms should be deducted in the following year(s) on account of saithe in the same area (POK/1N2AB.) until the full overfished amount is paid back. |
| --- | --- |

(9)

At the request of Portugal, redfish in Norwegian waters of I and II (RED/1N2AB.) should be used as alternative stock to payback the overfishing of respectively 371 766 kilograms and 178 850 kilograms for haddock and saithe in Norwegian waters of I and II (HAD/1N2AB. and POK/1N2AB.) in the previous years. Considering that the Portuguese 2015 quota of redfish in Norwegian waters of I and II amounts to 405 000 kilograms and is not sufficient to cover the deductions due for both overfished stocks, this quota should be used to the full extent of its available quantity and a remaining quantity of 145 616 kilograms should be deducted in the following year(s) on account of saithe in the same area (POK/1N2AB.) until the full overfished amount is paid back.

| (10) | Moreover, certain deductions provided for by Implementing Regulation (EU) 2015/1801 appear to be insufficient. The required deductions appear to be larger than the adapted quota available in the year 2015 and, as a consequence, cannot be entirely operated on that quota. According to Commission Communication No 2012/C-72/07, the remaining amounts should be deducted from the adapted quotas available in subsequent years. |
| --- | --- |

(10)

Moreover, certain deductions provided for by Implementing Regulation (EU) 2015/1801 appear to be insufficient. The required deductions appear to be larger than the adapted quota available in the year 2015 and, as a consequence, cannot be entirely operated on that quota. According to Commission Communication No 2012/C-72/07, the remaining amounts should be deducted from the adapted quotas available in subsequent years.

| (11) | Following Commission Implementing Regulation (EC) No 2015/1170 (13), a quantity of 3 369 kilograms corresponding to 10 % of the Spanish 2014 adapted quota for Norway lobster in areas IX and X and Union waters of CECAF 34.1.1 (NEP/9/3411) is no longer available to Spain following a quota transfer. Consequently, the available quantity of 9 287 kilograms subtracted from the outstanding deduction of 19 000 kilograms owed for that stock should be reduced to 5 918 kilograms and a further deduction of 3 369 kilograms should be immediately applicable. |
| --- | --- |

(11)

Following Commission Implementing Regulation (EC) No 2015/1170 (13), a quantity of 3 369 kilograms corresponding to 10 % of the Spanish 2014 adapted quota for Norway lobster in areas IX and X and Union waters of CECAF 34.1.1 (NEP/9/3411) is no longer available to Spain following a quota transfer. Consequently, the available quantity of 9 287 kilograms subtracted from the outstanding deduction of 19 000 kilograms owed for that stock should be reduced to 5 918 kilograms and a further deduction of 3 369 kilograms should be immediately applicable.

| (12) | Implementing Regulation (EU) 2015/1801 should therefore be amended accordingly, |
| --- | --- |

(12)

Implementing Regulation (EU) 2015/1801 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

The fishing quotas for the year 2015 referred to in the Annex I to this Regulation shall be reduced by applying the deductions on the alternative stocks set out in that Annex.

Article 2

The Annex to Implementing Regulation (EU) 2015/1801 is replaced by the text in Annex II to this Regulation.

Article 3

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

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

Done at Brussels, 16 December 2015

For the Commission

The President

Jean-Claude JUNCKER

---

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

1

(2)  Council Regulation (EU) No 1262/2012 of 20 December 2012 fixing for 2013 and 2014 the fishing opportunities for EU vessels for certain deep-sea fish stocks (OJ L 356, 22.12.2012, p. 22).

2

(3)  Council Regulation (EU) No 1180/2013 of 19 November 2013 fixing for 2014 the fishing opportunities for certain fish stocks and groups of fish stocks applicable in the Baltic Sea (OJ L 313, 22.11.2013, p. 4).

3

(4)  Council Regulation (EU) No 24/2014 of 10 January 2014 fixing for 2014 the fishing opportunities for certain fish stocks and groups of fish stocks in the Black Sea (OJ L 9, 14.1.2014, p. 4).

4

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

5

(6)  Council Regulation (EU) No 1221/2014 of 10 November 2014 fixing for 2015 the fishing opportunities for certain fish stocks and groups of fish stocks applicable in the Baltic Sea and amending Regulations (EU) No 43/2014 and (EU) No 1180/2013 (OJ L 330, 15.11.2014, p. 16).

6

(7)  Council Regulation (EU) No 1367/2014 of 15 December 2014 fixing for 2015 and 2016 the fishing opportunities for Union fishing vessels for certain deep-sea fish stocks (OJ L 366, 20.12.2014, p. 1).

7

(8)  Council Regulation (EU) 2015/104 of 19 January 2015 fixing for 2015 the fishing opportunities for certain fish stocks and groups of fish stocks, applicable in Union waters and, for Union vessels, in certain non-Union waters, amending Regulation (EU) No 43/2014 and repealing Regulation (EU) No 779/2014 (OJ L 22, 28.1.2015, p. 1).

8

(9)  Council Regulation (EU) 2015/106 of 19 January 2015 fixing for 2015 the fishing opportunities for certain fish stocks and groups of fish stocks in the Black Sea (OJ L 19, 24.1.2015, p. 8).

9

(10)  Commission Implementing Regulation (EU) 2015/1801 of 7 October 2015 operating deductions from fishing quotas available for certain stocks in 2015 on account of overfishing in the previous years (OJ L 263, 8.10.2015, p. 19).

10

(11)  Regulation (EU) No 1380/2013 of the European Parliament and of the Council of 11 December 2013 on the Common Fisheries Policy, amending Council Regulations (EC) No 1954/2003 and (EC) No 1224/2009 and repealing Council Regulations (EC) No 2371/2002 and (EC) No 639/2004 and Council Decision 2004/585/EC (OJ L 354, 28.12.2013, p. 22).

11

(12)  OJ C 72, 10.3.2012, p. 27.

12

(13)  Commission Implementing Regulation (EU) 2015/1170 of 16 July 2015 adding to the 2015 fishing quotas certain quantities withheld in the year 2014 pursuant to Article 4(2) of Council Regulation (EC) No 847/96 (OJ L 189, 17.7.2015, p. 2).

13

---

ANNEX I

DEDUCTIONS FROM QUOTAS FOR STOCKS OTHER THAN THOSE WHICH HAVE BEEN OVERFISHED

| Mem-ber State | Spe-cies code | Area code | Species name | Area name | Permitted landings 2014 (Total adapted quantity in kilograms) (1) | Total catches 2014 (quantity in kilograms) | Quota con-sumption (%) | Overfi-shing related to permitted landing (quantity in kilograms) | Multi-plying factor (2) | Additional Multi-plying factor (3)
   (4) | Remaining deduction from 2014 (5) (quantity in kilograms) | Ouststan-ding balance (6) (quantity in kilograms) | Deductions 2015 (quantity in kilograms) | Deductions already applied in 2015 on the same stock (quantity in kilograms) (7) | Remaining quantity to be be deducted on alternative stock (in kilograms) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| |
| ES | DWS | 56789- | Deep-sea sharks | EU and international waters of V, VI, VII, VIII and IX | 0 | 3 039 | N/A | 3 039 | / | A | / | / | 4 559 | 0 | 4 559 |
| Deduction to be made on the following stock |
| ES | BSF | 56712- | Black scabbardfish | Union and international waters of V, VI, VII and XII | / | / | / | / | / | / | / | / | / | / | 4 559 |
| |
| ES | GHL | 1N2AB. | Greenland halibut | Norwegian waters of I and II | 0 | 22 685 | N/A | 22 685 | / | / | / | / | 22 685 | 0 | 22 685 |
| Deduction to be made on the following stock |
| ES | RED | 1N2AB. | Redfish | Norwegian waters of I and II | / | / | / | / | / | / | / | / | / | / | 22 685 |
| |
| ES | HAD | 5BC6A. | Haddock | Union and international waters of Vb and VIa | 2 840 | 18 933 | 666,65 % | 16 093 | / | A | 12 540 | / | 36 680 | 2 564 | 34 116 |
| Deduction to be made on the following stock |
| ES | LIN | 6X14. | Ling | Union and international waters of VI, VII, VIII, IX, X, XII and XIV | / | / | / | / | / | / | / | / | / | / | 34 116 |
| |
| ES | HAD | 7X7A34 | Haddock | VIIb-k, VIII, IX and X; Union waters of CECAF 34.1.1 | 0 | 3 075 | N/A | 3 075 | / | A | / | / | 4 613 | 0 | 4 613 |
| Deduction to be made on the following stock |
| ES | WHG | 08 | Whiting | VIII | / | / | / | / | / | / | / | / | / | / | 4 613 |
| |
| ES | OTH | 1N2AB. | Other species | Norwegian waters of I and II | 0 | 26 744 | N/A | 26 744 | / | / | / | / | 26 744 | 4 281 | 22 463 |
| Deduction to be made on the following stock |
| ES | RED | 1N2AB | Redfish | Norwegian waters of I and II | / | / | / | / | / | / | / | / | / | / | 22 463 |
| |
| ES | POK | 56-14 | Saithe | VI; Union and international waters of Vb, XII and XIV | 4 810 | 8 703 | 180,94 % | 3 893 | / | / | / | / | 3 893 | 0 | 3 893 |
| Deduction to be made on the following stock |
| ES | BLI | 5B67- | Blue ling | Union and international waters of Vb, VI, VII | / | / | / | / | / | / | / | / | / | / | 3 893 |
| |
| NL | HKE | 3A/BCD | Hake | IIIa; Union waters of Subdivisions 22-32 | 0 | 1 655 | N/A | 1 655 | / | C | / | / | 2 482 | 0 | 2 482 |
| Deduction to be made on the following stock |
| NL | PLE | 2A3AX4 | Plaice | IV; Union waters of IIa; that part of IIIa not covered by the Skagerrak and the Kattegat | / | / | / | / | / | / | / | / | / | / | 2 482 |
| |
| NL | RED | 1N2AB. | Redfish | Norwegian waters of I and II | 0 | 2 798 | N/A | 2 798 | / | / | / | / | 2 798 | 0 | 2 798 |
| Deduction to be made on the following stock |
| NL | WHB | 1X14 | Blue whiting | Union and international waters of I, II, III, IV, V, VI, VII, VIIIa, VIIIb, VIIId, VIIIe, XII and XIV | / | / | / | / | / | / | / | / | / | / | 2 798 |
| |
| PT | HAD | 1N2AB | Haddock | Norwegian waters of I and II | 0 | 26 816 | N/A | 26 816 | / | / | / | 344 950 | 371 766 | 0 | 371 766 |
| Deduction to be made on the following stock |
| PT | RED | 1N2AB | Redfish | Norwegian waters of I and II | / | / | / | / | / | / | / | / | / | / | 371 766 |
| |
| PT | POK | 1N2AB. | Saithe | Norwegian waters of I and II | 18 000 | 11 850 | 65,83 % | – 6 150 | / | / | / | 185 000 | 178 850 | 0 | 178 850 |
| Deduction to be made on the following stock |
| PT | RED | 1N2AB | Redfish | Norwegian waters of I and II | / | / | / | / | / | / | / | / | / | / | 33 234 (8) |
| |
| UK | DGS | 15X14 | Spurdog/dogfish | Union and international waters of I, V, VI, VII, VIII, XII and XIV | 0 | 1 027 | N/A | 1 027 | / | A | / | / | 1 541 | 0 | 1 541 |
| Deduction to be made on the following stock |
| UK | POK | 7/3411 | Saithe | VII, VIII, IX and X; Union waters of CECAF 34.1.1 | / | / | / | / | / | / | / | / | / | / | 1 541 |
| |
| UK | NOP | 2A3A4. | Norway pout | IIIa; Union waters of IIa and IV | 0 | 14 000 | N/A | 14 000 | / | / | / | / | 14 000 | 0 | 14 000 |
| Deduction to be made on the following stock |
| UK | SPR | 2AC4-C | Sprat and associated by-catches | Union waters of IIa and IV | / | / | / | / | / | / | / | / | / | / | 14 000 |
| |
| UK | WHB | 24-N | Blue whiting | Norwegian waters of II and IV | 0 | 22 204 | N/A | 22 204 | / | / | / | / | 22 204 | 0 | 22 204 |
| Deduction to be made on the following stock |
| UK | WHB | 2A4AXF | Blue whiting | Faroese waters | / | / | / | / | / | / | / | / | / | / | 22 204 |

Mem-ber State

Spe-cies code

Area code

Species name

Area name

Permitted landings 2014 (Total adapted quantity in kilograms) (1)

Total catches 2014 (quantity in kilograms)

Quota con-sumption (%)

Overfi-shing related to permitted landing (quantity in kilograms)

Multi-plying factor (2)

Additional Multi-plying factor (3)
   (4)

Remaining deduction from 2014 (5) (quantity in kilograms)

Ouststan-ding balance (6) (quantity in kilograms)

Deductions 2015 (quantity in kilograms)

Deductions already applied in 2015 on the same stock (quantity in kilograms) (7)

Remaining quantity to be be deducted on alternative stock (in kilograms)

ES

DWS

56789-

Deep-sea sharks

EU and international waters of V, VI, VII, VIII and IX

0

3 039

N/A

3 039

/

A

/

/

4 559

0

4 559

Deduction to be made on the following stock

ES

BSF

56712-

Black scabbardfish

Union and international waters of V, VI, VII and XII

/

/

/

/

/

/

/

/

/

/

4 559

ES

GHL

1N2AB.

Greenland halibut

Norwegian waters of I and II

0

22 685

N/A

22 685

/

/

/

/

22 685

0

22 685

Deduction to be made on the following stock

ES

RED

1N2AB.

Redfish

Norwegian waters of I and II

/

/

/

/

/

/

/

/

/

/

22 685

ES

HAD

5BC6A.

Haddock

Union and international waters of Vb and VIa

2 840

18 933

666,65 %

16 093

/

A

12 540

/

36 680

2 564

34 116

Deduction to be made on the following stock

ES

LIN

6X14.

Ling

Union and international waters of VI, VII, VIII, IX, X, XII and XIV

/

/

/

/

/

/

/

/

/

/

34 116

ES

HAD

7X7A34

Haddock

VIIb-k, VIII, IX and X; Union waters of CECAF 34.1.1

0

3 075

N/A

3 075

/

A

/

/

4 613

0

4 613

Deduction to be made on the following stock

ES

WHG

08

Whiting

VIII

/

/

/

/

/

/

/

/

/

/

4 613

ES

OTH

1N2AB.

Other species

Norwegian waters of I and II

0

26 744

N/A

26 744

/

/

/

/

26 744

4 281

22 463

Deduction to be made on the following stock

ES

RED

1N2AB

Redfish

Norwegian waters of I and II

/

/

/

/

/

/

/

/

/

/

22 463

ES

POK

56-14

Saithe

VI; Union and international waters of Vb, XII and XIV

4 810

8 703

180,94 %

3 893

/

/

/

/

3 893

0

3 893

Deduction to be made on the following stock

ES

BLI

5B67-

Blue ling

Union and international waters of Vb, VI, VII

/

/

/

/

/

/

/

/

/

/

3 893

NL

HKE

3A/BCD

Hake

IIIa; Union waters of Subdivisions 22-32

0

1 655

N/A

1 655

/

C

/

/

2 482

0

2 482

Deduction to be made on the following stock

NL

PLE

2A3AX4

Plaice

IV; Union waters of IIa; that part of IIIa not covered by the Skagerrak and the Kattegat

/

/

/

/

/

/

/

/

/

/

2 482

NL

RED

1N2AB.

Redfish

Norwegian waters of I and II

0

2 798

N/A

2 798

/

/

/

/

2 798

0

2 798

Deduction to be made on the following stock

NL

WHB

1X14

Blue whiting

Union and international waters of I, II, III, IV, V, VI, VII, VIIIa, VIIIb, VIIId, VIIIe, XII and XIV

/

/

/

/

/

/

/

/

/

/

2 798

PT

HAD

1N2AB

Haddock

Norwegian waters of I and II

0

26 816

N/A

26 816

/

/

/

344 950

371 766

0

371 766

Deduction to be made on the following stock

PT

RED

1N2AB

Redfish

Norwegian waters of I and II

/

/

/

/

/

/

/

/

/

/

371 766

PT

POK

1N2AB.

Saithe

Norwegian waters of I and II

18 000

11 850

65,83 %

– 6 150

/

/

/

185 000

178 850

0

178 850

Deduction to be made on the following stock

PT

RED

1N2AB

Redfish

Norwegian waters of I and II

/

/

/

/

/

/

/

/

/

/

33 234 (8)

UK

DGS

15X14

Spurdog/dogfish

Union and international waters of I, V, VI, VII, VIII, XII and XIV

0

1 027

N/A

1 027

/

A

/

/

1 541

0

1 541

Deduction to be made on the following stock

UK

POK

7/3411

Saithe

VII, VIII, IX and X; Union waters of CECAF 34.1.1

/

/

/

/

/

/

/

/

/

/

1 541

UK

NOP

2A3A4.

Norway pout

IIIa; Union waters of IIa and IV

0

14 000

N/A

14 000

/

/

/

/

14 000

0

14 000

Deduction to be made on the following stock

UK

SPR

2AC4-C

Sprat and associated by-catches

Union waters of IIa and IV

/

/

/

/

/

/

/

/

/

/

14 000

UK

WHB

24-N

Blue whiting

Norwegian waters of II and IV

0

22 204

N/A

22 204

/

/

/

/

22 204

0

22 204

Deduction to be made on the following stock

UK

WHB

2A4AXF

Blue whiting

Faroese waters

/

/

/

/

/

/

/

/

/

/

22 204

---

(1)  Quotas available to a Member State pursuant to the relevant fishing opportunities Regulations after taking into account exchanges of fishing opportunities in accordance with Article 16(8) of Regulation (EU) No 1380/2013 of the European Parliament and of the Council (OJ L 354, 28.12.2013, p. 22), quota transfers in accordance with Article 4(2) of Council Regulation (EC) No 847/96 (OJ L 115, 9.5.1996, p. 3) or reallocation and deduction of fishing opportunities in accordance with Articles 37 and 105 of Regulation (EC) No 1224/2009.

(2)  As set out in Article 105(2) of Regulation (EC) No 1224/2009. Deduction equal to the overfishing * 1,00 shall apply in all cases of overfishing equal to, or less than, 100 tonnes.

(3)  As set out in Article 105(3) of Regulation (EC) No 1224/2009.

(4)  Letter ‘A’ indicates that an additional multiplying factor of 1.5 has been applied due to consecutive overfishing in the years 2012, 2013 and 2014. Letter ‘C’ indicates that an additional multiplying factor of 1.5 has been applied as the stock is subject to a multiannual plan.

(5)  Remaining quantities that could not be deducted in 2014 pursuant to Regulation (EU) No 871/2014 because there was no or not sufficient quota available.

(6)  Remaining quantities related to overfishing in years preceding the entry into force of Regulation (EC) No 1224/2009 and that cannot be deducted from another stock.

(7)  Quantities that could be deducted on the same stock thanks to exchange of fishing opportunities concluded in accordance with Article 16(8) of Regulation (EU) No 1380/2013.

(8)  At the request of the Portuguese Direção de Serviços de Recursos Naturais and considering the limited quota available, the deduction will be operated on the 2015 quota for RED/1N2AB. to the full extent of its available quantity and a remaining quantity of 145 616 kilograms will be deducted in the following year(s) until the full overfished amount is paid back

---

ANNEX II

‘ANNEX

DEDUCTIONS FROM QUOTAS FOR STOCKS WHICH HAVE BEEN OVERFISHED

| Member State | Species code | Area code | Species name | Area name | Initial quota 2014 (in kilograms) | Permitted landings 2014 (Total adapted quantity in kilograms) (1) | Total catches 2014 (quantity in kilograms) | Quota consumption related to permitted landings | Over-fishing related to permitted landing (quantity in kilograms) | Multi-plying factor (2) | Additional Multi-plying factor (3)
   (4) | Remaining deduction from 2014 (5) (quantity in kilograms) | Out-standing balance (6) (quantity in kilograms) | Deductions to apply in 2015 (qty in kilograms) (7) | Deductions already applied in 2015
  (qty in kilograms) (8) | To be deducted in 2016 and following year(s) (qty in kilograms) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BE | PLE | 7HJK. | Plaice | VIIh, VIIj and VIIk | 8 000 | 1 120 | 3 701 | 330,45 % | 2 581 | / | / | / | / | 2 581 | 2 581 | / |
| BE | SOL | 8AB. | Common sole | VIIIa and VIIIb | 47 000 | 327 900 | 328 823 | 100,28 % | 923 | / | C | / | / | 1 385 | 1 385 | / |
| BE | SRX | 07D. | Skates and rays | Union waters of VIId | 72 000 | 60 000 | 69 586 | 115,98 % | 9 586 | / | / | / | / | 9 586 | 8 489 | 1 097 |
| BE | SRX | 67AKXD | Skates and rays | Union waters of VIa, VIb, VIIa-c and VIIe-k | 725 000 | 765 000 | 770 738 | 100,75 % | 5 738 | / | / | / | / | 5 738 | 5 738 | / |
| DK | COD | 03AN. | Cod | Skagerrak | 3 177 000 | 3 299 380 | 3 408 570 | 103,31 % | 109 190 | / | C | / | / | 163 785 | 163 785 | / |
| DK | HER | 03A. | Herring | IIIa | 19 357 000 | 15 529 000 | 15 641 340 | 100,72 % | 112 340 | / | / | / | / | 112 340 | 112 340 | / |
| DK | HER | 2A47DX | Herring | IV, VIId and Union waters of IIa | 12 526 000 | 12 959 000 | 13 430 160 | 103,64 % | 471 160 | / | / | / | / | 471 160 | 471 160 | / |
| DK | HER | 4AB. | Herring | Union and Norwegian waters of IV north of 53° 30′ N | 80 026 000 | 99 702 000 | 99 711 800 | 100,10 % | 9 800 | / | / | / | / | 9 800 | 9 800 | / |
| DK | PRA | 03A. | Northern prawn | IIIa | 2 308 000 | 2 308 000 | 2 317 330 | 100,40 % | 9 330 | / | / | / | / | 9 330 | 9 330 | / |
| DK | SAN | 234_2 | Sandeel | Union waters of sandeel management area 2 | 4 717 000 | 4 868 000 | 8 381 430 | 172,17 % | 3 513 430 | 2 | / | / | / | 7 026 860 | 7 026 860 | / |
| DK | SPR | 2AC4-C | Sprat and associated bycatches | Union waters of IIa and IV | 122 383 000 | 126 007 000 | 127 165 410 | 100,92 % | 1 158 410 | / | / | / | / | 1 158 410 | 1 158 410 | / |
| ES | ALF | 3X14- | Alfonsinos | EU and international waters of III, IV, V, VI, VII, VIII, IX, X, XII and XIV | 67 000 | 67 000 | 79 683 | 118,93 % | 12 683 | / | A | 3 000 | / | 22 025 | 5 866 | 16 159 |
| ES | BSF | 56712- | Black scabbard-fish | EU and international waters of V, VI, VII and XII | 226 000 | 312 500 | 327 697 | 104,86 % | 15 197 | / | A | / | / | 22 796 | 22 796 | / |
| ES | BSF | 8910- | Black scabbard-fish | EU and international waters of VIII, IX and X | 12 000 | 6 130 | 15 769 | 257,24 % | 9 639 | / | A | 27 130 | / | 41 589 | 11 950 | 29 639 |
| ES | BUM | ATLANT | Blue marlin | Atlantic Ocean | 27 200 | 27 200 | 124 452 | 457,54 % | 97 252 | / | A | 27 000 | / | 172 878 | 0 | 172 878 |
| ES | DWS | 56789- | Deep-sea sharks | EU and international waters of V, VI, VII, VIII and IX | 0 | 0 | 3 039 | N/A | 3 039 | / | A | / | / | 4 559 | 4 559 | / |
| ES | GFB | 567- | Greater forkbeard | EU and international waters of V, VI and VII | 588 000 | 828 030 | 842 467 | 101,74 % | 14 437 | / | / | / | / | 14 437 | 14 437 | / |
| ES | GFB | 89- | Greater forkbeard | EU and international waters of VIII and IX | 242 000 | 216 750 | 237 282 | 109,47 % | 20 532 | / | A | 17 750 | / | 48 548 | 48 548 | / |
| ES | GHL | 1N2AB. | Greenland halibut | Norwegian waters of I and II | / | 0 | 22 685 | N/A | 22 685 | / | / | / | / | 22 685 | 22 685 | / |
| ES | HAD | 5BC6A. | Haddock | Union and international waters of Vb and VIa | / | 2 840 | 18 933 | 666,65 % | 16 093 | / | A | 12 540 | / | 36 680 | 36 680 | / |
| ES | HAD | 7X7A34 | Haddock | VIIb-k, VIII, IX and X; Union waters of CECAF 34.1.1 | / | 0 | 3 075 | N/A | 3 075 | / | A | / | / | 4 613 | 4 613 | / |
| ES | NEP | 9/3411 | Norway lobster | IX and X; Union waters of CECAF 34.1.1 | 55 000 | 33 690 | 24 403 | 72,43 % | – 5 918 (9) | / | / | 19 000 (10) | / | 13 082 | 13 082 (11) | / |
| ES | OTH | 1N2AB. | Other species | Norwegian waters of I and II | / | 0 | 26 744 | N/A | 26 744 | / | / | / | / | 26 744 | 26 744 | / |
| ES | POK | 56-14 | Saithe | VI; Union and international waters of Vb, XII and XIV | / | 4 810 | 8 703 | 180,94 % | 3 893 | / | / | / | / | 3 893 | 3 893 | / |
| ES | RNG | 5B67- | Roundnose grenadier | EU and international waters of Vb, VI, VII | 70 000 | 111 160 | 125 401 | 112,81 % | 14 241 | / | / | / | / | 14 241 | 14 241 | / |
| ES | SBR | 678- | Red seabream | EU and international waters of VI, VII and VIII | 143 000 | 133 060 | 136 418 | 102,52 % | 3 358 | / | / | / | / | 3 358 | 3 358 | / |
| ES | SOL | 8AB. | Common sole | VIIIa and VIIIb | 9 000 | 8 100 | 9 894 | 122,15 % | 1 794 | / | A+C | 2 100 | / | 4 791 | 2 032 | 2 759 |
| ES | SRX | 89-C. | Skates and rays | Union waters of VIII and IX | 1 057 000 | 857 000 | 1 089 241 | 127,10 % | 232 241 | 1,4 | / | / | / | 325 137 | 206 515 | 118 622 |
| ES | USK | 567EI. | Tusk | Union and international waters of V, VI and VII | 26 000 | 15 770 | 15 762 | 99,95 % | – 8 | / | / | 58 770 | / | 58 762 | 0 | 58 762 |
| ES | WHM | ATLANT | White marlin | Atlantic Ocean | 30 500 | 25 670 | 98 039 | 381,92 % | 72 369 | / | / | 170 | / | 72 539 | 0 | 72 539 |
| FR | SRX | 07D. | Skates and rays | Union waters of VIId | 602 000 | 627 000 | 698 414 | 111,39 % | 71 414 | / | / | / | / | 71 414 | 71 414 | / |
| FR | SRX | 2AC4-C | Skates and rays | Union waters of IIa and IV | 33 000 | 36 000 | 48 212 | 133,92 % | 12 212 | / | / | / | / | 12 212 | 12 212 | / |
| IE | PLE | 7HJK. | Plaice | VIIh, VIIj and VIIk | 59 000 | 61 000 | 78 270 | 128,31 % | 17 270 | / | A | / | / | 25 905 | 25 905 | / |
| IE | SOL | 07A. | Common sole | VIIa | 41 000 | 42 000 | 43 107 | 102,64 % | 1 107 | / | / | / | / | 1 107 | 1 107 | / |
| IE | SRX | 67AKXD | Skates and rays | Union waters of VIa, VIb, VIIa-c and VIIe-k | 1 048 000 | 1 030 000 | 1 079 446 | 104,80 % | 49 446 | / | / | / | / | 49 446 | 49 446 | / |
| LT | GHL | N3LMNO | Greenland halibut | NAFO 3LMNO | 22 000 | 0 | 0 | N/A | 0 | / | / | 46 000 | / | 46 000 | 46 000 | / |
| LV | HER | 03D.RG | Herring | subdivision 28.1 | 16 534 000 | 19 334 630 | 20 084 200 | 103,88 % | 749 570 | / | / | / | / | 749 570 | 749 570 | / |
| NL | HKE | 3A/BCD | Hake | IIIa; Union waters of Subdivisions 22-32 | / | 0 | 1 655 | N/A | 1 655 | / | C | / | / | 2 482 | 2 482 | / |
| NL | RED | 1N2AB. | Redfish | Norwegian waters of I and II | / | 0 | 2 798 | N/A | 2 798 | / | / | / | / | 2 798 | 2 798 | / |
| PT | ANF | 8C3411 | Anglerfish | VIIIc, IX and X; Union waters of CECAF 34.1.1 | 436 000 | 664 000 | 676 302 | 101,85 % | 12 302 | / | / | / | / | 12 302 | 12 302 | / |
| PT | BFT | AE45WM | Bluefin tuna | Atlantic Ocean, east of 45° W, and Mediterranean | 235 500 | 235 500 | 243 092 | 103,22 % | 7 592 | / | C | / | / | 11 388 | 11 388 | / |
| PT | HAD | 1N2AB | Haddock | Norwegian waters of I and II | / | 0 | 26 816 | N/A | 26 816 | / | / | / | 344 950 | 371 766 | 371 766 | / |
| PT | POK | 1N2AB. | Saithe | Norwegian waters of I and II | / | 18 000 | 11 850 | 65,83 % | – 6 150 | / | / | / | 185 000 | 178 850 | 33 234 | 145 616 |
| PT | SRX | 89-C. | Skates and rays | Union waters of VIII and IX | 1 051 000 | 1 051 000 | 1 059 237 | 100,78 % | 8 237 | / | / | / | / | 8 237 | 8 237 | / |
| SE | COD | 03AN. | Cod | Skagerrak | 371 000 | 560 000 | 562 836 | 100,51 % | 2 836 | / | C | / | / | 4 254 | 4 254 | / |
| UK | DGS | 15X14 | Spurdog/dogfish | Union and international waters of I, V, VI, VII, VIII, XII and XIV | 0 | 0 | 1 027 | N/A | 1 027 | / | A | / | / | 1 541 | 1 541 | / |
| UK | GHL | 514GRN | Greenland halibut | Greenland waters of V and XIV | 189 000 | 0 | 0 | N/A | 0 | / | / | 1 000 | / | 1 000 | 1 000 | / |
| UK | HAD | 5BC6A. | Haddock | Union and international waters of Vb and VIa | 3 106 000 | 3 236 600 | 3 277 296 | 101,26 % | 40 696 | / | / | / | / | 40 696 | 40 696 | / |
| UK | MAC | 2CX14- | Mackerel | VI, VII, VIIIa, VIIIb, VIIId and VIIIe; Union and international waters of Vb; international waters of IIa, XII and XIV | 179 471 000 | 275 119 000 | 279 250 206 | 101,50 % | 4 131 206 | / | / | / | / | 4 131 206 | 4 131 206 | / |
| UK | NOP | 2A3A4. | Norway pout | IIIa; Union waters of IIa and IV | / | 0 | 14 000 | N/A | 14 000 | / | / | / | / | 14 000 | 14 000 | / |
| UK | PLE | 7DE. | Plaice | VIId and VIIe | 1 548 000 | 1 500 000 | 1 606 749 | 107,12 % | 106 749 | 1,1 | / | / | / | 117 424 | 117 424 | / |
| UK | SOL | 7FG. | Common sole | VIIf and VIIg | 282 000 | 255 250 | 252 487 | 98,92 % | (– 2 763) (12) | / | / | 1 950 | / | 1 950 | 1 950 | / |
| UK | SRX | 07D. | Skates and rays | Union waters of VIId | 120 000 | 95 000 | 102 679 | 108,08 % | 7 679 | / | / | / | / | 7 679 | 7 679 | / |
| UK | WHB | 24-N | Blue whiting | Norwegian waters of II and IV | 0 | 0 | 22 204 | N/A | 22 204 | / | / | / | / | 22 204 | 22 204 | / |

Member State

Species code

Area code

Species name

Area name

Initial quota 2014 (in kilograms)

Permitted landings 2014 (Total adapted quantity in kilograms) (1)

Total catches 2014 (quantity in kilograms)

Quota consumption related to permitted landings

Over-fishing related to permitted landing (quantity in kilograms)

Multi-plying factor (2)

Additional Multi-plying factor (3)
   (4)

Remaining deduction from 2014 (5) (quantity in kilograms)

Out-standing balance (6) (quantity in kilograms)

Deductions to apply in 2015 (qty in kilograms) (7)

Deductions already applied in 2015

(qty in kilograms) (8)

To be deducted in 2016 and following year(s) (qty in kilograms)

BE

PLE

7HJK.

Plaice

VIIh, VIIj and VIIk

8 000

1 120

3 701

330,45 %

2 581

/

/

/

/

2 581

2 581

/

BE

SOL

8AB.

Common sole

VIIIa and VIIIb

47 000

327 900

328 823

100,28 %

923

/

C

/

/

1 385

1 385

/

BE

SRX

07D.

Skates and rays

Union waters of VIId

72 000

60 000

69 586

115,98 %

9 586

/

/

/

/

9 586

8 489

1 097

BE

SRX

67AKXD

Skates and rays

Union waters of VIa, VIb, VIIa-c and VIIe-k

725 000

765 000

770 738

100,75 %

5 738

/

/

/

/

5 738

5 738

/

DK

COD

03AN.

Cod

Skagerrak

3 177 000

3 299 380

3 408 570

103,31 %

109 190

/

C

/

/

163 785

163 785

/

DK

HER

03A.

Herring

IIIa

19 357 000

15 529 000

15 641 340

100,72 %

112 340

/

/

/

/

112 340

112 340

/

DK

HER

2A47DX

Herring

IV, VIId and Union waters of IIa

12 526 000

12 959 000

13 430 160

103,64 %

471 160

/

/

/

/

471 160

471 160

/

DK

HER

4AB.

Herring

Union and Norwegian waters of IV north of 53° 30′ N

80 026 000

99 702 000

99 711 800

100,10 %

9 800

/

/

/

/

9 800

9 800

/

DK

PRA

03A.

Northern prawn

IIIa

2 308 000

2 308 000

2 317 330

100,40 %

9 330

/

/

/

/

9 330

9 330

/

DK

SAN

234_2

Sandeel

Union waters of sandeel management area 2

4 717 000

4 868 000

8 381 430

172,17 %

3 513 430

2

/

/

/

7 026 860

7 026 860

/

DK

SPR

2AC4-C

Sprat and associated bycatches

Union waters of IIa and IV

122 383 000

126 007 000

127 165 410

100,92 %

1 158 410

/

/

/

/

1 158 410

1 158 410

/

ES

ALF

3X14-

Alfonsinos

EU and international waters of III, IV, V, VI, VII, VIII, IX, X, XII and XIV

67 000

67 000

79 683

118,93 %

12 683

/

A

3 000

/

22 025

5 866

16 159

ES

BSF

56712-

Black scabbard-fish

EU and international waters of V, VI, VII and XII

226 000

312 500

327 697

104,86 %

15 197

/

A

/

/

22 796

22 796

/

ES

BSF

8910-

Black scabbard-fish

EU and international waters of VIII, IX and X

12 000

6 130

15 769

257,24 %

9 639

/

A

27 130

/

41 589

11 950

29 639

ES

BUM

ATLANT

Blue marlin

Atlantic Ocean

27 200

27 200

124 452

457,54 %

97 252

/

A

27 000

/

172 878

0

172 878

ES

DWS

56789-

Deep-sea sharks

EU and international waters of V, VI, VII, VIII and IX

0

0

3 039

N/A

3 039

/

A

/

/

4 559

4 559

/

ES

GFB

567-

Greater forkbeard

EU and international waters of V, VI and VII

588 000

828 030

842 467

101,74 %

14 437

/

/

/

/

14 437

14 437

/

ES

GFB

89-

Greater forkbeard

EU and international waters of VIII and IX

242 000

216 750

237 282

109,47 %

20 532

/

A

17 750

/

48 548

48 548

/

ES

GHL

1N2AB.

Greenland halibut

Norwegian waters of I and II

/

0

22 685

N/A

22 685

/

/

/

/

22 685

22 685

/

ES

HAD

5BC6A.

Haddock

Union and international waters of Vb and VIa

/

2 840

18 933

666,65 %

16 093

/

A

12 540

/

36 680

36 680

/

ES

HAD

7X7A34

Haddock

VIIb-k, VIII, IX and X; Union waters of CECAF 34.1.1

/

0

3 075

N/A

3 075

/

A

/

/

4 613

4 613

/

ES

NEP

9/3411

Norway lobster

IX and X; Union waters of CECAF 34.1.1

55 000

33 690

24 403

72,43 %

– 5 918 (9)

/

/

19 000 (10)

/

13 082

13 082 (11)

/

ES

OTH

1N2AB.

Other species

Norwegian waters of I and II

/

0

26 744

N/A

26 744

/

/

/

/

26 744

26 744

/

ES

POK

56-14

Saithe

VI; Union and international waters of Vb, XII and XIV

/

4 810

8 703

180,94 %

3 893

/

/

/

/

3 893

3 893

/

ES

RNG

5B67-

Roundnose grenadier

EU and international waters of Vb, VI, VII

70 000

111 160

125 401

112,81 %

14 241

/

/

/

/

14 241

14 241

/

ES

SBR

678-

Red seabream

EU and international waters of VI, VII and VIII

143 000

133 060

136 418

102,52 %

3 358

/

/

/

/

3 358

3 358

/

ES

SOL

8AB.

Common sole

VIIIa and VIIIb

9 000

8 100

9 894

122,15 %

1 794

/

A+C

2 100

/

4 791

2 032

2 759

ES

SRX

89-C.

Skates and rays

Union waters of VIII and IX

1 057 000

857 000

1 089 241

127,10 %

232 241

1,4

/

/

/

325 137

206 515

118 622

ES

USK

567EI.

Tusk

Union and international waters of V, VI and VII

26 000

15 770

15 762

99,95 %

– 8

/

/

58 770

/

58 762

0

58 762

ES

WHM

ATLANT

White marlin

Atlantic Ocean

30 500

25 670

98 039

381,92 %

72 369

/

/

170

/

72 539

0

72 539

FR

SRX

07D.

Skates and rays

Union waters of VIId

602 000

627 000

698 414

111,39 %

71 414

/

/

/

/

71 414

71 414

/

FR

SRX

2AC4-C

Skates and rays

Union waters of IIa and IV

33 000

36 000

48 212

133,92 %

12 212

/

/

/

/

12 212

12 212

/

IE

PLE

7HJK.

Plaice

VIIh, VIIj and VIIk

59 000

61 000

78 270

128,31 %

17 270

/

A

/

/

25 905

25 905

/

IE

SOL

07A.

Common sole

VIIa

41 000

42 000

43 107

102,64 %

1 107

/

/

/

/

1 107

1 107

/

IE

SRX

67AKXD

Skates and rays

Union waters of VIa, VIb, VIIa-c and VIIe-k

1 048 000

1 030 000

1 079 446

104,80 %

49 446

/

/

/

/

49 446

49 446

/

LT

GHL

N3LMNO

Greenland halibut

NAFO 3LMNO

22 000

0

0

N/A

0

/

/

46 000

/

46 000

46 000

/

LV

HER

03D.RG

Herring

subdivision 28.1

16 534 000

19 334 630

20 084 200

103,88 %

749 570

/

/

/

/

749 570

749 570

/

NL

HKE

3A/BCD

Hake

IIIa; Union waters of Subdivisions 22-32

/

0

1 655

N/A

1 655

/

C

/

/

2 482

2 482

/

NL

RED

1N2AB.

Redfish

Norwegian waters of I and II

/

0

2 798

N/A

2 798

/

/

/

/

2 798

2 798

/

PT

ANF

8C3411

Anglerfish

VIIIc, IX and X; Union waters of CECAF 34.1.1

436 000

664 000

676 302

101,85 %

12 302

/

/

/

/

12 302

12 302

/

PT

BFT

AE45WM

Bluefin tuna

Atlantic Ocean, east of 45° W, and Mediterranean

235 500

235 500

243 092

103,22 %

7 592

/

C

/

/

11 388

11 388

/

PT

HAD

1N2AB

Haddock

Norwegian waters of I and II

/

0

26 816

N/A

26 816

/

/

/

344 950

371 766

371 766

/

PT

POK

1N2AB.

Saithe

Norwegian waters of I and II

/

18 000

11 850

65,83 %

– 6 150

/

/

/

185 000

178 850

33 234

145 616

PT

SRX

89-C.

Skates and rays

Union waters of VIII and IX

1 051 000

1 051 000

1 059 237

100,78 %

8 237

/

/

/

/

8 237

8 237

/

SE

COD

03AN.

Cod

Skagerrak

371 000

560 000

562 836

100,51 %

2 836

/

C

/

/

4 254

4 254

/

UK

DGS

15X14

Spurdog/dogfish

Union and international waters of I, V, VI, VII, VIII, XII and XIV

0

0

1 027

N/A

1 027

/

A

/

/

1 541

1 541

/

UK

GHL

514GRN

Greenland halibut

Greenland waters of V and XIV

189 000

0

0

N/A

0

/

/

1 000

/

1 000

1 000

/

UK

HAD

5BC6A.

Haddock

Union and international waters of Vb and VIa

3 106 000

3 236 600

3 277 296

101,26 %

40 696

/

/

/

/

40 696

40 696

/

UK

MAC

2CX14-

Mackerel

VI, VII, VIIIa, VIIIb, VIIId and VIIIe; Union and international waters of Vb; international waters of IIa, XII and XIV

179 471 000

275 119 000

279 250 206

101,50 %

4 131 206

/

/

/

/

4 131 206

4 131 206

/

UK

NOP

2A3A4.

Norway pout

IIIa; Union waters of IIa and IV

/

0

14 000

N/A

14 000

/

/

/

/

14 000

14 000

/

UK

PLE

7DE.

Plaice

VIId and VIIe

1 548 000

1 500 000

1 606 749

107,12 %

106 749

1,1

/

/

/

117 424

117 424

/

UK

SOL

7FG.

Common sole

VIIf and VIIg

282 000

255 250

252 487

98,92 %

(– 2 763) (12)

/

/

1 950

/

1 950

1 950

/

UK

SRX

07D.

Skates and rays

Union waters of VIId

120 000

95 000

102 679

108,08 %

7 679

/

/

/

/

7 679

7 679

/

UK

WHB

24-N

Blue whiting

Norwegian waters of II and IV

0

0

22 204

N/A

22 204

/

/

/

/

22 204

22 204

/

---

(1)  Quotas available to a Member State pursuant to the relevant fishing opportunities Regulations after taking into account exchanges of fishing opportunities in accordance with Article 16(8) of Regulation (EU) No 1380/2013 of the European Parliament and of the Council (OJ L 354, 28.12.2013, p. 22), quota transfers in accordance with Article 4(2) of Council Regulation (EC) No 847/96 (OJ L 115, 9.5.1996, p. 3) or reallocation and deduction of fishing opportunities in accordance with Articles 37 and 105 of Regulation (EC) No 1224/2009.

1

(2)  As set out in Article 105(2) of Regulation (EC) No 1224/2009. Deduction equal to the overfishing * 1,00 shall apply in all cases of overfishing equal to, or less than, 100 tonnes.

2

(3)  As set out in Article 105(3) of Regulation (EC) No 1224/2009.

3

(4)  Letter “A” indicates that an additional multiplying factor of 1.5 has been applied due to consecutive overfishing in the years 2012, 2013 and 2014. Letter “C” indicates that an additional multiplying factor of 1.5 has been applied as the stock is subject to a multiannual plan.

4

(5)  Remaining quantities that could not be deducted in 2014 pursuant to Regulation (EU) No 871/2014 because there was no or not sufficient quota available.

5

(6)  Remaining quantities related to overfishing in years preceding the entry into force of Regulation (EC) No 1224/2009 and that cannot be deducted from another stock.

6

(7)  Deductions to operate in 2015 as established by Implementing Regulation (EU) 2015/1801.

7

(8)  Deductions to operate in 2015 that could be actually applied considering the available quota on the day of entry into force of Regulation (EU) 2015/1801.

8

(9)  A quantity of 3 369 kilograms is no longer available following Spain's transfer request made pursuant to Regulation (EC) No 847/96 and applicable following Commission Implementing Regulation (EU) 2015/1170 (OJ L 189, 17.7.2015, p. 2).

9

(10)  At Spain's request, the pay-back due in 2013 was spread over three years.

10

(11)  The remaining quantity of 3 369 kilograms is deducted by the time of entry into force of this Regulation.

11

(12)  This quantity is no longer available following United Kingdom's transfer request made pursuant to Regulation (EC) No 847/96 and applicable following Commission Implementing Regulation (EU) 2015/1170 (OJ L 189, 17.7.2015, p. 2).’

12

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/89 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/89

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2405

of 18 December 2015

opening and providing for the management of EU tariff quotas for agricultural products originating in Ukraine

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular point (a) of Article 187 thereof,

Whereas:

| (1) | Council Decision 2014/668/EU (2) authorised the signature, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy and their Member States, of the one part, and Ukraine, of the other part (3) (‘the Agreement’) as regards certain provisions of that Agreement. Article 29(1) of the Agreement stipulates that customs duties on imports of goods originating in Ukraine must be reduced or eliminated in accordance with Annex I-A to Chapter I of Title IV of that Agreement. The Appendix to that Annex lists the import tariff quotas for certain goods originating in Ukraine, including agricultural products falling within the scope of Regulation (EU) No 1308/2013. |
| --- | --- |

(1)

Council Decision 2014/668/EU (2) authorised the signature, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy and their Member States, of the one part, and Ukraine, of the other part (3) (‘the Agreement’) as regards certain provisions of that Agreement. Article 29(1) of the Agreement stipulates that customs duties on imports of goods originating in Ukraine must be reduced or eliminated in accordance with Annex I-A to Chapter I of Title IV of that Agreement. The Appendix to that Annex lists the import tariff quotas for certain goods originating in Ukraine, including agricultural products falling within the scope of Regulation (EU) No 1308/2013.

| (2) | Pending the provisional application of the Agreement, in accordance with Regulation (EU) No 374/2014 of the European Parliament and of the Council (4), import tariff quotas for certain goods originating in Ukraine were opened for 2014 and 2015 and managed by the Commission on a first-come, first-served basis in accordance with Commission Regulation (EEC) No 2454/93 (5). |
| --- | --- |

(2)

Pending the provisional application of the Agreement, in accordance with Regulation (EU) No 374/2014 of the European Parliament and of the Council (4), import tariff quotas for certain goods originating in Ukraine were opened for 2014 and 2015 and managed by the Commission on a first-come, first-served basis in accordance with Commission Regulation (EEC) No 2454/93 (5).

| (3) | The Agreement will be provisionally applied as of 1 January 2016. It is therefore necessary to open annual import tariff quotas for the agricultural products listed in Annex I-A to Chapter 1 of Title IV of the Agreement as of 1 January 2016. |
| --- | --- |

(3)

The Agreement will be provisionally applied as of 1 January 2016. It is therefore necessary to open annual import tariff quotas for the agricultural products listed in Annex I-A to Chapter 1 of Title IV of the Agreement as of 1 January 2016.

| (4) | As provided for in the Agreement, in order to benefit from the tariff concessions provided for in this Regulation, the products listed in the Annex should be accompanied by proof of origin. |
| --- | --- |

(4)

As provided for in the Agreement, in order to benefit from the tariff concessions provided for in this Regulation, the products listed in the Annex should be accompanied by proof of origin.

| (5) | The combined nomenclature (CN) set out in Annex I to Council Regulation (EEC) No 2658/87 (6), as amended by Commission Implementing Regulation (EU) No 1101/2014 (7), contains new CN codes which differ from those referred to in the Agreement. The Annex to this Regulation should therefore reflect the new CN codes. |
| --- | --- |

(5)

The combined nomenclature (CN) set out in Annex I to Council Regulation (EEC) No 2658/87 (6), as amended by Commission Implementing Regulation (EU) No 1101/2014 (7), contains new CN codes which differ from those referred to in the Agreement. The Annex to this Regulation should therefore reflect the new CN codes.

| (6) | The Agreement is to be applied provisionally in part as of 1 January 2016. In order to ensure the effective application and management of the tariff quotas granted under the Agreement, this Regulation should apply from 1 January 2016. |
| --- | --- |

(6)

The Agreement is to be applied provisionally in part as of 1 January 2016. In order to ensure the effective application and management of the tariff quotas granted under the Agreement, this Regulation should apply from 1 January 2016.

| (7) | The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
| --- | --- |

(7)

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

HAS ADOPTED THIS REGULATION:

Article 1

EU tariff quotas shall be opened for the products listed in the Annex originating in Ukraine.

Article 2

Customs duties applicable to imports into the Union of products listed in the Annex and originating in Ukraine shall be suspended within the respective tariff quotas set out in the Annex.

Article 3

The products listed in the Annex shall be accompanied by proof of origin as set out in Annex III to Protocol I to the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part.

Article 4

The tariff quotas set out in the Annex shall be managed by the Commission in accordance with Articles 308a, 308b and 308c of Commission Regulation (EEC) No 2454/93.

Article 5

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

It shall apply from 1 January 2016.

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

Done at Brussels, 18 December 2015.

For the Commission

The President

Jean-Claude JUNCKER

---

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

1

(2)  Council Decision 2014/668/EU of 23 June 2014 on the signing, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, as regards Title III (with the exception of the provisions relating to the treatment of third-country nationals legally employed as workers in the territory of the other Party) and Titles IV, V, VI and VII thereof, as well as the related Annexes and Protocols (OJ L 278, 20.9.2014, p. 1).

2

(3)  Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part (OJ L 161, 29.5.2014, p. 3).

3

(4)  Regulation (EU) No 374/2014 of the European Parliament and of the Council of 16 April 2014 on the reduction or elimination of customs duties on goods originating in Ukraine (OJ L 118, 22.4.2014, p. 1).

4

(5)  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).

5

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

6

(7)  Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 312, 31.10.2014, p. 1).

7

---

ANNEX

Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording of the description of the products is to be considered as having no more than an indicative value, the scope of the preferential scheme being determined, within the context of this Annex, by CN codes as they exist at the time of adoption of this Regulation.

| Order No | CN code | Description of goods | Quota period | Annual quota volume
  (in tonnes net weight unless otherwise specified) |
| --- | --- | --- | --- | --- |
| 09.6700 | 0204 22 50
  0204 22 90 | Sheep legs, other cuts with bone (excluding carcasses and half carcasses, short forequarters and chines and/or best ends), fresh or chilled | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12. | 1 500 (1) |
| 0204 23 | Boneless meat of sheep, fresh or chilled |
| 0204 42 30
  0204 42 50
  0204 42 90 | Frozen cuts of sheep, with bone in (excluding carcasses and half-carcasses, and short forequarters) |
| 0204 43 10
  0204 43 90 | Frozen meat of lamb, boneless
  frozen meat of sheep, boneless |
| 09.6701 | 0409 | Natural honey | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12. | 5 000 (2) |
| 09.6702 | 0703 20 | Garlic, fresh or chilled | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 500 |
| 09.6703 | 1004 | Oats | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 4 000 |
| 09.6704 | 1701 12 | Raw beet sugar not containing added flavouring or colouring matter | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 20 070 |
| 1701 91 | |
| 1701 99 | Other sugar than raw sugar |
| 1702 20 10 | Maple sugar in solid form, containing added flavouring or colouring matter |
| 1702 90 30 | Isoglucose in solid form, containing in the dry state 50 % by weight of fructose |
| 1702 90 50 | Maltodextrine in solid form and maltodextrine syrup, containing in the dry state 50 % by weight of fructose |
| 1702 90 71
  1702 90 75
  1702 90 79 | Caramel |
| 1702 90 80 | Inulin syrup |
| 1702 90 95 | Other sugars, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose |
| 09.6705 | 1702 30
  1702 40 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 50 % by weight of fructose, excluding invert sugar | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 10 000 (3) |
| 1702 60 | Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar |
| 09.6706 | 2106 90 30 | Flavoured or coloured isoglucose syrups | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 2 000 |
| 2106 90 55 | Flavoured or coloured glucose syrup and maltodextrine syrup |
| 2106 90 59 | Flavoured or coloured sugar syrups (excl. isoglucose, lactose, glucose and maltodextrine syrups) |
| 09.6707 | ex 1103 19 20 | Barley groats and meals | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 6 300 (4) |
| 1103 19 90 | Groats and meals of cereals (excl. wheat, rye, oats, maize, rice and barley) |
| 1103 20 90 | Cereal pellets (excl. wheat, rye, oats, maize, rice and barley) |
| 1104 19 10
  1104 19 50
  1104 19 61
  1104 19 69 | Rolled or flaked wheat grains
  Rolled or flaked maize grains
  Rolled barley grains
  Flaked barley grains |
| ex 1104 29 | Worked grains (for example, hulled, pearled, sliced or kibbled), other than of oats, of rye or of maize |
| 1104 30 | Germ of cereals, whole, rolled, flaked or ground |
| 09.6708 | 1107 | Malt, whether or not roasted | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 7 000 |
| 1109 | Wheat gluten, whether or not dried |
| 09.6709 | 1108 11 | Wheat starch | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 10 000 |
| 1108 12 | Maize starch |
| 1108 13 | Potato starch |
| 09.6710 | 3505 10 10
  3505 10 90 | Dextrins and other modified starches (excl. starches, esterified or etherified) | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 1 000 (5) |
| 3505 20 30
  3505 20 50
  3505 20 90 | Glues containing, by weight, 25 % or more of starches or dextrins or other modified starches |
| 09.6711 | 2302 10
  2302 30
  2302 40 10
  2302 40 90 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals (excl. those of rice) | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 17 000 (6) |
| 2303 10 11 | Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product exceeding 40 % by weight |
| 09.6712 | 0711 51 | Mushrooms of the genus Agaricus provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 500 |
| 2003 10 | Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid |
| 09.6713 | 0711 51 | Mushrooms of the genus Agaricus provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 500 |
| 09.6714 | 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 10 000 |
| 09.6715 | 2009 61 90 | Grape juice (including grape must), of a Brix value not exceeding 30, of a value not exceeding 18 EUR per 100 kg net weight | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 10 000 (7) |
| 2009 69 11 | Grape juice (including grape must), of a Brix value exceeding 67, of a value not exceeding 22 EUR per 100 kg net weight |
| 2009 69 71
  2009 69 79
  2009 69 90 | Grape juice (including grape must), of a Brix value exceeding 30 but not exceeding 67, of a value not exceeding 18 EUR per 100 kg net weight |
| 2009 71
  2009 79 | Apple juice |
| 09.6716 | 0403 10 51
  0403 10 53
  0403 10 59
  0403 10 91
  0403 10 93
  0403 10 99
  0403 90 71
  0403 90 73
  0403 90 79
  0403 90 91
  0403 90 93
  0403 90 99 | Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, concentrated or not, flavoured or containing added fruit, nuts or cocoa | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 2 000 |
| 09.6717 | 0405 20 10
  0405 20 30 | Dairy spreads of a fat content, by weight, of 39 % or more but not exceeding 75 % | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 250 |
| 09.6718 | 0710 40
  0711 90 30
  2001 90 30
  2004 90 10
  2005 80 | Sweetcorn | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 1 500 |
| 09.6719 | 1702 50 | Chemically pure fructose | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 2 000 (8) |
| 1702 90 10 | Chemically pure maltose |
| ex 1704 90 99 | Other sugar confectionery, not containing cocoa, containing 70 % or more by weight of sucrose |
| 1806 10 30
  1806 10 90 | Cocoa powder, containing 65 % or more by weight of sucrose or isoglucose expressed as sucrose |
| ex 1806 20 95 | Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk in containers or immediate packings, of a content exceeding 2 kg, containing less than 18 % by weight of cocoa butter and 70 % or more by weight of sucrose |
| ex 1901 90 99 | Other food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % of cocoa calculated on a totally defatted basis, containing 70 % or more by weight of sucrose |
| 2101 12 98
  2101 20 98 | Preparations with a basis of coffee, tea or mate |
| 3302 10 29 | Mixtures of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage, of an actual alcoholic strength by vol. not exceeding 0,5 % |
| 09.6720 | 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 2 000 |
| 1904 30 | Bulgur wheat |
| 09.6721 | 1806 20 70 | Chocolate milk crumb | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 300 (9) |
| 2106 10 80 | Other protein concentrates and textured protein substances |
| 2202 90 99 | Non-alcoholic beverages other than waters, containing 2 % or more by weight of fat obtained from the products of headings 0401 to 0404 |
| 09.6722 | 2106 90 98 | Other food preparations not elsewhere specified or included | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 2 000 |
| 09.6723 | 2207 10
  2208 90 91
  2208 90 99 | Undenatured ethyl alcohol | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 27 000 (10) |
| 2207 20 | Ethyl alcohol and other spirits, denatured, of any strength |
| 09.6724 | 2402 10 | Cigars, cheroots and cigarillos, containing tobacco | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 2 500 |
| 2402 20 90 | Cigarettes containing tobacco, not containing cloves |
| 09.6725 | 2905 43 | Mannitol | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 100 |
| 2905 44 | D-glucitol (sorbitol) |
| 3824 60 | Sorbitol other than that of subheading 2905 44 |
| 09.6726 | 3809 10 10
  3809 10 30
  3809 10 50
  3809 10 90 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included, with a basis of amylaceous substances | From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12 | 2 000 |

Order No

CN code

Description of goods

Quota period

Annual quota volume

(in tonnes net weight unless otherwise specified)

09.6700

0204 22 50

0204 22 90

Sheep legs, other cuts with bone (excluding carcasses and half carcasses, short forequarters and chines and/or best ends), fresh or chilled

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12.

1 500 (1)

0204 23

Boneless meat of sheep, fresh or chilled

0204 42 30

0204 42 50

0204 42 90

Frozen cuts of sheep, with bone in (excluding carcasses and half-carcasses, and short forequarters)

0204 43 10

0204 43 90

Frozen meat of lamb, boneless

frozen meat of sheep, boneless

09.6701

0409

Natural honey

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12.

5 000 (2)

09.6702

0703 20

Garlic, fresh or chilled

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

500

09.6703

1004

Oats

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

4 000

09.6704

1701 12

Raw beet sugar not containing added flavouring or colouring matter

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

20 070

1701 91

1701 99

Other sugar than raw sugar

1702 20 10

Maple sugar in solid form, containing added flavouring or colouring matter

1702 90 30

Isoglucose in solid form, containing in the dry state 50 % by weight of fructose

1702 90 50

Maltodextrine in solid form and maltodextrine syrup, containing in the dry state 50 % by weight of fructose

1702 90 71

1702 90 75

1702 90 79

Caramel

1702 90 80

Inulin syrup

1702 90 95

Other sugars, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose

09.6705

1702 30

1702 40

Glucose and glucose syrup, not containing fructose or containing in the dry state less than 50 % by weight of fructose, excluding invert sugar

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

10 000 (3)

1702 60

Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar

09.6706

2106 90 30

Flavoured or coloured isoglucose syrups

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

2 000

2106 90 55

Flavoured or coloured glucose syrup and maltodextrine syrup

2106 90 59

Flavoured or coloured sugar syrups (excl. isoglucose, lactose, glucose and maltodextrine syrups)

09.6707

ex 1103 19 20

Barley groats and meals

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

6 300 (4)

1103 19 90

Groats and meals of cereals (excl. wheat, rye, oats, maize, rice and barley)

1103 20 90

Cereal pellets (excl. wheat, rye, oats, maize, rice and barley)

1104 19 10

1104 19 50

1104 19 61

1104 19 69

Rolled or flaked wheat grains

Rolled or flaked maize grains

Rolled barley grains

Flaked barley grains

ex 1104 29

Worked grains (for example, hulled, pearled, sliced or kibbled), other than of oats, of rye or of maize

1104 30

Germ of cereals, whole, rolled, flaked or ground

09.6708

1107

Malt, whether or not roasted

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

7 000

1109

Wheat gluten, whether or not dried

09.6709

1108 11

Wheat starch

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

10 000

1108 12

Maize starch

1108 13

Potato starch

09.6710

3505 10 10

3505 10 90

Dextrins and other modified starches (excl. starches, esterified or etherified)

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

1 000 (5)

3505 20 30

3505 20 50

3505 20 90

Glues containing, by weight, 25 % or more of starches or dextrins or other modified starches

09.6711

2302 10

2302 30

2302 40 10

2302 40 90

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals (excl. those of rice)

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

17 000 (6)

2303 10 11

Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product exceeding 40 % by weight

09.6712

0711 51

Mushrooms of the genus Agaricus provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

500

2003 10

Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid

09.6713

0711 51

Mushrooms of the genus Agaricus provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

500

09.6714

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

10 000

09.6715

2009 61 90

Grape juice (including grape must), of a Brix value not exceeding 30, of a value not exceeding 18 EUR per 100 kg net weight

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

10 000 (7)

2009 69 11

Grape juice (including grape must), of a Brix value exceeding 67, of a value not exceeding 22 EUR per 100 kg net weight

2009 69 71

2009 69 79

2009 69 90

Grape juice (including grape must), of a Brix value exceeding 30 but not exceeding 67, of a value not exceeding 18 EUR per 100 kg net weight

2009 71

2009 79

Apple juice

09.6716

0403 10 51

0403 10 53

0403 10 59

0403 10 91

0403 10 93

0403 10 99

0403 90 71

0403 90 73

0403 90 79

0403 90 91

0403 90 93

0403 90 99

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, concentrated or not, flavoured or containing added fruit, nuts or cocoa

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

2 000

09.6717

0405 20 10

0405 20 30

Dairy spreads of a fat content, by weight, of 39 % or more but not exceeding 75 %

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

250

09.6718

0710 40

0711 90 30

2001 90 30

2004 90 10

2005 80

Sweetcorn

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

1 500

09.6719

1702 50

Chemically pure fructose

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

2 000 (8)

1702 90 10

Chemically pure maltose

ex 1704 90 99

Other sugar confectionery, not containing cocoa, containing 70 % or more by weight of sucrose

1806 10 30

1806 10 90

Cocoa powder, containing 65 % or more by weight of sucrose or isoglucose expressed as sucrose

ex 1806 20 95

Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk in containers or immediate packings, of a content exceeding 2 kg, containing less than 18 % by weight of cocoa butter and 70 % or more by weight of sucrose

ex 1901 90 99

Other food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % of cocoa calculated on a totally defatted basis, containing 70 % or more by weight of sucrose

2101 12 98

2101 20 98

Preparations with a basis of coffee, tea or mate

3302 10 29

Mixtures of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage, of an actual alcoholic strength by vol. not exceeding 0,5 %

09.6720

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

2 000

1904 30

Bulgur wheat

09.6721

1806 20 70

Chocolate milk crumb

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

300 (9)

2106 10 80

Other protein concentrates and textured protein substances

2202 90 99

Non-alcoholic beverages other than waters, containing 2 % or more by weight of fat obtained from the products of headings 0401 to 0404

09.6722

2106 90 98

Other food preparations not elsewhere specified or included

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

2 000

09.6723

2207 10

2208 90 91

2208 90 99

Undenatured ethyl alcohol

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

27 000 (10)

2207 20

Ethyl alcohol and other spirits, denatured, of any strength

09.6724

2402 10

Cigars, cheroots and cigarillos, containing tobacco

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

2 500

2402 20 90

Cigarettes containing tobacco, not containing cloves

09.6725

2905 43

Mannitol

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

100

2905 44

D-glucitol (sorbitol)

3824 60

Sorbitol other than that of subheading 2905 44

09.6726

3809 10 10

3809 10 30

3809 10 50

3809 10 90

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included, with a basis of amylaceous substances

From 1.1. to 31.12.2016 and for each period thereafter from 1.1. to 31.12

2 000

---

(1)  With an increase of 150 tonnes each year from 1 January 2017 to 1 January 2021.

(2)  With an increase of 200 tonnes each year from 1 January 2017 to 1 January 2021.

(3)  With an increase of 2 000 tonnes each year from 1 January 2017 to 1 January 2021.

(4)  With an increase of 300 tonnes each year from 1.1.2017 to 1.1.2021.

(5)  With an increase of 200 tonnes each year from 1.1.2017 to 1.1.2021.

(6)  With an increase of 1 000 tonnes each year from 1.1.2017 to 1.1.2021.

(7)  With an increase of 2 000 tonnes each year from 1.1.2017 to 1.1.2021.

(8)  With an increase of 200 tonnes each year from 1.1.2017 to 1.1.2021.

(9)  With an increase of 40 tonnes each year from 1.1.2017 to 1.1.2021.

(10)  With an increase of 14 600 tonnes each year from 1.1.2017 to 1.1.2021.

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/97 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/97

---

COMMISSION REGULATION (EU) 2015/2406

of 18 December 2015

amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 1

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1), and in particular Article 3(1) thereof,

Whereas:

| (1) | By Commission Regulation (EC) No 1126/2008 (2) certain international standards and interpretations that were in existence at 15 October 2008 were adopted. |
| --- | --- |

(1)

By Commission Regulation (EC) No 1126/2008 (2) certain international standards and interpretations that were in existence at 15 October 2008 were adopted.

| (2) | On 18 December 2014, the International Accounting Standards Board (IASB) published amendments to International Accounting Standard 1 Presentation of Financial Statements entitled Disclosure Initiative. The amendments aim to improve the effectiveness of disclosure and to encourage companies to apply professional judgement in determining what information to disclose in their financial statements when applying IAS 1. |
| --- | --- |

(2)

On 18 December 2014, the International Accounting Standards Board (IASB) published amendments to International Accounting Standard 1 Presentation of Financial Statements entitled Disclosure Initiative. The amendments aim to improve the effectiveness of disclosure and to encourage companies to apply professional judgement in determining what information to disclose in their financial statements when applying IAS 1.

| (3) | Amendments to IAS 1 imply by way of consequence amendments to IAS 34 and International Financial Reporting Standard (IFRS) 7 in order to ensure consistency between international accounting standards. |
| --- | --- |

(3)

Amendments to IAS 1 imply by way of consequence amendments to IAS 34 and International Financial Reporting Standard (IFRS) 7 in order to ensure consistency between international accounting standards.

| (4) | The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IAS 1 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. |
| --- | --- |

(4)

The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IAS 1 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.

| (5) | Regulation (EC) No 1126/2008 should therefore be amended accordingly. |
| --- | --- |

(5)

Regulation (EC) No 1126/2008 should therefore be amended accordingly.

| (6) | The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee, |
| --- | --- |

(6)

The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The Annex to Regulation (EC) No 1126/2008 is amended as follows:

| (a) | International Accounting Standard (IAS) 1 Presentation of Financial Statements is amended as set out in the Annex to this Regulation; |
| --- | --- |

(a)

International Accounting Standard (IAS) 1 Presentation of Financial Statements is amended as set out in the Annex to this Regulation;

| (b) | IAS 34 Interim Financial Reporting and International Financial Reporting Standard (IFRS) 7 Financial Instruments: Disclosures are amended in accordance with the amendments to IAS 1 as set out in the Annex to this Regulation. |
| --- | --- |

(b)

IAS 34 Interim Financial Reporting and International Financial Reporting Standard (IFRS) 7 Financial Instruments: Disclosures are amended in accordance with the amendments to IAS 1 as set out in the Annex to this Regulation.

Article 2

Each company shall apply the amendments referred to in Article 1 at the latest, as from the commencement date of its first financial year starting on or after 1 January 2016.

Article 3

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

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

Done at Brussels, 18 December 2015,

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  OJ L 243, 11.9.2002, p. 1.

1

(2)  Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p. 1).

2

---

ANNEX

Disclosure Initiative

(Amendments to IAS 1)

Amendments to

IAS 1 Presentation of Financial Statements

Paragraphs 10, 31, 54–55, 82A, 85, 113–114, 117, 119 and 122 are amended, paragraphs 30A, 55A, 85A–85B and 139P are added and paragraphs 115 and 120 are deleted. Paragraphs 29–30, 112, 116, 118 and 121 have not been amended but are included for ease of reference.

Complete set of financial statements

| 10. | A complete set of financial statements comprises:







  (a) | a statement of financial position as at the end of the period; |
| --- | --- | --- |

10.

A complete set of financial statements comprises:

(a)

a statement of financial position as at the end of the period;

| (b) | a statement of profit or loss and other comprehensive income for the period; |
| --- | --- |

(b)

a statement of profit or loss and other comprehensive income for the period;

| (c) | a statement of changes in equity for the period; |
| --- | --- |

(c)

a statement of changes in equity for the period;

| (d) | a statement of cash flows for the period; |
| --- | --- |

(d)

a statement of cash flows for the period;

| (e) | notes, comprising significant accounting policies and other explanatory information; |
| --- | --- |

(e)

notes, comprising significant accounting policies and other explanatory information;

| (ea) | comparative information in respect of the preceding period as specified in paragraphs 38 and 38A; and |
| --- | --- |

(ea)

comparative information in respect of the preceding period as specified in paragraphs 38 and 38A; and

| (f) | a statement of financial position as at the beginning of the preceding period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements in accordance with paragraphs 40A–40D. |
| --- | --- |

(f)

a statement of financial position as at the beginning of the preceding period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements in accordance with paragraphs 40A–40D.

An entity may use titles for the statements other than those used in this Standard. For example, an entity may use the title ‘statement of comprehensive income’ instead of ‘statement of profit or loss and other comprehensive income’.

...

Materiality and aggregation

| 29. | An entity shall present separately each material class of similar items. An entity shall present separately items of a dissimilar nature or function unless they are immaterial. |
| --- | --- |

29.

| 30. | Financial statements result from processing large numbers of transactions or other events that are aggregated into classes according to their nature or function. The final stage in the process of aggregation and classification is the presentation of condensed and classified data, which form line items in the financial statements. If a line item is not individually material, it is aggregated with other items either in those statements or in the notes. An item that is not sufficiently material to warrant separate presentation in those statements may warrant separate presentation in the notes. |
| --- | --- |

30.

Financial statements result from processing large numbers of transactions or other events that are aggregated into classes according to their nature or function. The final stage in the process of aggregation and classification is the presentation of condensed and classified data, which form line items in the financial statements. If a line item is not individually material, it is aggregated with other items either in those statements or in the notes. An item that is not sufficiently material to warrant separate presentation in those statements may warrant separate presentation in the notes.

| 30A | When applying this and other IFRSs an entity shall decide, taking into consideration all relevant facts and circumstances, how it aggregates information in the financial statements, which include the notes. An entity shall not reduce the understandability of its financial statements by obscuring material information with immaterial information or by aggregating material items that have different natures or functions. |
| --- | --- |

30A

When applying this and other IFRSs an entity shall decide, taking into consideration all relevant facts and circumstances, how it aggregates information in the financial statements, which include the notes. An entity shall not reduce the understandability of its financial statements by obscuring material information with immaterial information or by aggregating material items that have different natures or functions.

| 31. | Some IFRSs specify information that is required to be included in the financial statements, which include the notes. An entity need not provide a specific disclosure required by an IFRS if the information resulting from that disclosure is not material. This is the case even if the IFRS contains a list of specific requirements or describes them as minimum requirements. An entity shall also consider whether to provide additional disclosures when compliance with the specific requirements in IFRS is insufficient to enable users of financial statements to understand the impact of particular transactions, other events and conditions on the entity's financial position and financial performance. |
| --- | --- |

31.

Some IFRSs specify information that is required to be included in the financial statements, which include the notes. An entity need not provide a specific disclosure required by an IFRS if the information resulting from that disclosure is not material. This is the case even if the IFRS contains a list of specific requirements or describes them as minimum requirements. An entity shall also consider whether to provide additional disclosures when compliance with the specific requirements in IFRS is insufficient to enable users of financial statements to understand the impact of particular transactions, other events and conditions on the entity's financial position and financial performance.

...

Information to be presented in the statement of financial position

| 54. | The statement of financial position shall include line items that present the following amounts:







  (a) | ... |
| --- | --- | --- |

54.

(a)

| 55. | An entity shall present additional line items (including by disaggregating the line items listed in paragraph 54), headings and subtotals in the statement of financial position when such presentation is relevant to an understanding of the entity's financial position. |
| --- | --- |

55.

| 55A | When an entity presents subtotals in accordance with paragraph 55, those subtotals shall:






  (a) | be comprised of line items made up of amounts recognised and measured in accordance with IFRS; |
| --- | --- | --- |

55A

When an entity presents subtotals in accordance with paragraph 55, those subtotals shall:

(a)

be comprised of line items made up of amounts recognised and measured in accordance with IFRS;

| (b) | be presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable; |
| --- | --- |

(b)

be presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable;

| (c) | be consistent from period to period, in accordance with paragraph 45; and |
| --- | --- |

(c)

be consistent from period to period, in accordance with paragraph 45; and

| (d) | not be displayed with more prominence than the subtotals and totals required in IFRS for the statement of financial position. |
| --- | --- |

(d)

not be displayed with more prominence than the subtotals and totals required in IFRS for the statement of financial position.

...

Information to be presented in the other comprehensive income section

| 82A | The other comprehensive income section shall present line items for the amounts for the period of:







  (a) | items of other comprehensive income (excluding amounts in paragraph (b)), classified by nature and grouped into those that, in accordance with other IFRSs:








  (i) | will not be reclassified subsequently to profit or loss; and |
| --- | --- | --- | --- |

82A

(a)

items of other comprehensive income (excluding amounts in paragraph (b)), classified by nature and grouped into those that, in accordance with other IFRSs:

(i)

will not be reclassified subsequently to profit or loss; and

| (ii) | will be reclassified subsequently to profit or loss when specific conditions are met. |
| --- | --- |

(ii)

will be reclassified subsequently to profit or loss when specific conditions are met.

| (b) | the share of the other comprehensive income of associates and joint ventures accounted for using the equity method, separated into the share of items that, in accordance with other IFRSs:








  (i) | will not be reclassified subsequently to profit or loss; and |
| --- | --- | --- |

(b)

the share of the other comprehensive income of associates and joint ventures accounted for using the equity method, separated into the share of items that, in accordance with other IFRSs:

(i)

will not be reclassified subsequently to profit or loss; and

| (ii) | will be reclassified subsequently to profit or loss when specific conditions are met. |
| --- | --- |

(ii)

will be reclassified subsequently to profit or loss when specific conditions are met.

...

| 85. | An entity shall present additional line items (including by disaggregating the line items listed in paragraph 82), headings and subtotals in the statement(s) presenting profit or loss and other comprehensive income when such presentation is relevant to an understanding of the entity's financial performance. |
| --- | --- |

85.

| 85A | When an entity presents subtotals in accordance with paragraph 85, those subtotals shall:






  (a) | be comprised of line items made up of amounts recognised and measured in accordance with IFRS; |
| --- | --- | --- |

85A

When an entity presents subtotals in accordance with paragraph 85, those subtotals shall:

(a)

be comprised of line items made up of amounts recognised and measured in accordance with IFRS;

| (b) | be presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable; |
| --- | --- |

(b)

be presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable;

| (c) | be consistent from period to period, in accordance with paragraph 45; and |
| --- | --- |

(c)

be consistent from period to period, in accordance with paragraph 45; and

| (d) | not be displayed with more prominence than the subtotals and totals required in IFRS for the statement(s) presenting profit or loss and other comprehensive income. |
| --- | --- |

(d)

not be displayed with more prominence than the subtotals and totals required in IFRS for the statement(s) presenting profit or loss and other comprehensive income.

| 85B | An entity shall present the line items in the statement(s) presenting profit or loss and other comprehensive income that reconcile any subtotals presented in accordance with paragraph 85 with the subtotals or totals required in IFRS for such statement(s). |
| --- | --- |

85B

An entity shall present the line items in the statement(s) presenting profit or loss and other comprehensive income that reconcile any subtotals presented in accordance with paragraph 85 with the subtotals or totals required in IFRS for such statement(s).

...

Structure

| 112. | The notes shall:







  (a) | present information about the basis of preparation of the financial statements and the specific accounting policies used in accordance with paragraphs 117–124; |
| --- | --- | --- |

112.

(a)

present information about the basis of preparation of the financial statements and the specific accounting policies used in accordance with paragraphs 117–124;

| (b) | disclose the information required by IFRSs that is not presented elsewhere in the financial statements; and |
| --- | --- |

(b)

disclose the information required by IFRSs that is not presented elsewhere in the financial statements; and

| (c) | provide information that is not presented elsewhere in the financial statements, but is relevant to an understanding of any of them. |
| --- | --- |

(c)

provide information that is not presented elsewhere in the financial statements, but is relevant to an understanding of any of them.

| 113. | An entity shall, as far as practicable, present notes in a systematic manner. In determining a systematic manner, the entity shall consider the effect on the understandability and comparability of its financial statements. An entity shall cross-reference each item in the statements of financial position and in the statement(s) of profit or loss and other comprehensive income, and in the statements of changes in equity and of cash flows to any related information in the notes. |
| --- | --- |

113.

| 114. | Examples of systematic ordering or grouping of the notes include:






  (a) | giving prominence to the areas of its activities that the entity considers to be most relevant to an understanding of its financial performance and financial position, such as grouping together information about particular operating activities; |
| --- | --- | --- |

114.

Examples of systematic ordering or grouping of the notes include:

(a)

giving prominence to the areas of its activities that the entity considers to be most relevant to an understanding of its financial performance and financial position, such as grouping together information about particular operating activities;

| (b) | grouping together information about items measured similarly such as assets measured at fair value; or |
| --- | --- |

(b)

grouping together information about items measured similarly such as assets measured at fair value; or

| (c) | following the order of the line items in the statement(s) of profit or loss and other comprehensive income and the statement of financial position, such as:






  (i) | statement of compliance with IFRSs (see paragraph 16); |
| --- | --- | --- |

(c)

following the order of the line items in the statement(s) of profit or loss and other comprehensive income and the statement of financial position, such as:

(i)

statement of compliance with IFRSs (see paragraph 16);

| (ii) | significant accounting policies applied (see paragraph 117); |
| --- | --- |

(ii)

significant accounting policies applied (see paragraph 117);

| (iii) | supporting information for items presented in the statements of financial position and in the statement(s) of profit or loss and other comprehensive income, and in the statements of changes in equity and of cash flows, in the order in which each statement and each line item is presented; and |
| --- | --- |

(iii)

supporting information for items presented in the statements of financial position and in the statement(s) of profit or loss and other comprehensive income, and in the statements of changes in equity and of cash flows, in the order in which each statement and each line item is presented; and

| (iv) | other disclosures, including






  (1) | contingent liabilities (see IAS 37) and unrecognised contractual commitments; and |
| --- | --- | --- |

(iv)

other disclosures, including

(1)

contingent liabilities (see IAS 37) and unrecognised contractual commitments; and

| (2) | non-financial disclosures, eg the entity's financial risk management objectives and policies (see IFRS 7). |
| --- | --- |

(2)

non-financial disclosures, eg the entity's financial risk management objectives and policies (see IFRS 7).

| 115. | [Deleted] |
| --- | --- |

115.

[Deleted]

| 116. | An entity may present notes providing information about the basis of preparation of the financial statements and specific accounting policies as a separate section of the financial statements. |
| --- | --- |

116.

An entity may present notes providing information about the basis of preparation of the financial statements and specific accounting policies as a separate section of the financial statements.

Disclosure of accounting policies

| 117. | An entity shall disclose its significant accounting policies comprising:







  (a) | the measurement basis (or bases) used in preparing the financial statements; and |
| --- | --- | --- |

117.

(a)

the measurement basis (or bases) used in preparing the financial statements; and

| (b) | the other accounting policies used that are relevant to an understanding of the financial statements. |
| --- | --- |

(b)

the other accounting policies used that are relevant to an understanding of the financial statements.

| 118. | It is important for an entity to inform users of the measurement basis or bases used in the financial statements (for example, historical cost, current cost, net realisable value, fair value or recoverable amount) because the basis on which an entity prepares the financial statements significantly affects users' analysis. When an entity uses more than one measurement basis in the financial statements, for example when particular classes of assets are revalued, it is sufficient to provide an indication of the categories of assets and liabilities to which each measurement basis is applied. |
| --- | --- |

118.

It is important for an entity to inform users of the measurement basis or bases used in the financial statements (for example, historical cost, current cost, net realisable value, fair value or recoverable amount) because the basis on which an entity prepares the financial statements significantly affects users' analysis. When an entity uses more than one measurement basis in the financial statements, for example when particular classes of assets are revalued, it is sufficient to provide an indication of the categories of assets and liabilities to which each measurement basis is applied.

| 119. | In deciding whether a particular accounting policy should be disclosed, management considers whether disclosure would assist users in understanding how transactions, other events and conditions are reflected in reported financial performance and financial position. Each entity considers the nature of its operations and the policies that the users of its financial statements would expect to be disclosed for that type of entity. Disclosure of particular accounting policies is especially useful to users when those policies are selected from alternatives allowed in IFRSs. An example is disclosure of whether an entity applies the fair value or cost model to its investment property (see IAS 40 Investment Property). Some IFRSs specifically require disclosure of particular accounting policies, including choices made by management between different policies they allow. For example, IAS 16 requires disclosure of the measurement bases used for classes of property, plant and equipment. |
| --- | --- |

119.

In deciding whether a particular accounting policy should be disclosed, management considers whether disclosure would assist users in understanding how transactions, other events and conditions are reflected in reported financial performance and financial position. Each entity considers the nature of its operations and the policies that the users of its financial statements would expect to be disclosed for that type of entity. Disclosure of particular accounting policies is especially useful to users when those policies are selected from alternatives allowed in IFRSs. An example is disclosure of whether an entity applies the fair value or cost model to its investment property (see IAS 40 Investment Property). Some IFRSs specifically require disclosure of particular accounting policies, including choices made by management between different policies they allow. For example, IAS 16 requires disclosure of the measurement bases used for classes of property, plant and equipment.

| 120. | [Deleted] |
| --- | --- |

120.

[Deleted]

| 121. | An accounting policy may be significant because of the nature of the entity's operations even if amounts for current and prior periods are not material. It is also appropriate to disclose each significant accounting policy that is not specifically required by IFRSs but the entity selects and applies in accordance with IAS 8. |
| --- | --- |

121.

An accounting policy may be significant because of the nature of the entity's operations even if amounts for current and prior periods are not material. It is also appropriate to disclose each significant accounting policy that is not specifically required by IFRSs but the entity selects and applies in accordance with IAS 8.

| 122. | An entity shall disclose, along with its significant accounting policies or other notes, the judgements, apart from those involving estimations (see paragraph 125), that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements. |
| --- | --- |

122.

...

TRANSITION AND EFFECTIVE DATE

...

| 139P | Disclosure Initiative (Amendments to IAS 1), issued in December 2014, amended paragraphs 10, 31, 54–55, 82A, 85, 113–114, 117, 119 and 122, added paragraphs 30A, 55A and 85A–85B and deleted paragraphs 115 and 120. An entity shall apply those amendments for annual periods beginning on or after 1 January 2016. Earlier application is permitted. Entities are not required to disclose the information required by paragraphs 28–30 of IAS 8 in relation to these amendments. |
| --- | --- |

139P

Disclosure Initiative (Amendments to IAS 1), issued in December 2014, amended paragraphs 10, 31, 54–55, 82A, 85, 113–114, 117, 119 and 122, added paragraphs 30A, 55A and 85A–85B and deleted paragraphs 115 and 120. An entity shall apply those amendments for annual periods beginning on or after 1 January 2016. Earlier application is permitted. Entities are not required to disclose the information required by paragraphs 28–30 of IAS 8 in relation to these amendments.

Consequential amendments to other Standards

IFRS 7 Financial Instruments: Disclosures

Paragraph 21 is amended and paragraph 44BB is added.

Accounting policies

| 21. | In accordance with paragraph 117 of IAS 1 Presentation of Financial Statements (as revised in 2007), an entity discloses its significant accounting policies comprising the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements. |
| --- | --- |

21.

In accordance with paragraph 117 of IAS 1 Presentation of Financial Statements (as revised in 2007), an entity discloses its significant accounting policies comprising the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements.

...

EFFECTIVE DATE AND TRANSITION

...

| 44BB | Disclosure Initiative (Amendments to IAS 1), issued in December 2014, amended paragraphs 21 and B5. An entity shall apply those amendments for annual periods beginning on or after 1 January 2016. Earlier application of those amendments is permitted. |
| --- | --- |

44BB

Disclosure Initiative (Amendments to IAS 1), issued in December 2014, amended paragraphs 21 and B5. An entity shall apply those amendments for annual periods beginning on or after 1 January 2016. Earlier application of those amendments is permitted.

In Appendix B, paragraph B5 is amended.

Other disclosure — accounting policies (paragraph 21)

| B5 | Paragraph 21 requires disclosure of the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements. For financial instruments, such disclosure may include:






  (a) | ... |
| --- | --- | --- |

B5

Paragraph 21 requires disclosure of the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements. For financial instruments, such disclosure may include:

(a)

...

Paragraph 122 of IAS 1 (as revised in 2007) also requires entities to disclose, along with its significant accounting policies or other notes, the judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

IAS 34 Interim Financial Reporting

Paragraph 5 is amended and paragraph 57 is added.

CONTENT OF AN INTERIM FINANCIAL REPORT

| 5. | IAS 1 defines a complete set of financial statements as including the following components:
  ...






  (e) | notes, comprising significant accounting policies and other explanatory information; |
| --- | --- | --- |

5.

IAS 1 defines a complete set of financial statements as including the following components:

...

(e)

notes, comprising significant accounting policies and other explanatory information;

...

EFFECTIVE DATE

...

| 57. | Disclosure Initiative (Amendments to IAS 1), issued in December 2014, amended paragraph 5. An entity shall apply that amendment for annual periods beginning on or after 1 January 2016. Earlier application of that amendment is permitted. |
| --- | --- |

57.

Disclosure Initiative (Amendments to IAS 1), issued in December 2014, amended paragraph 5. An entity shall apply that amendment for annual periods beginning on or after 1 January 2016. Earlier application of that amendment is permitted.

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/104 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/104

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2407

of 18 December 2015

renewing the derogation from Council Regulation (EC) No 1967/2006 as regards the minimum distance from coast and the minimum sea depth for boat seines fishing for transparent goby (Aphia minuta) in certain territorial waters of Italy

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EC) No 1967/2006 of 21 December 2006 concerning management measures for the sustainable exploitation of fishery resources in the Mediterranean Sea, amending Regulation (EEC) No 2847/93 and repealing Regulation (EC) No 1626/94 (1), and in particular Article 13(5) thereof,

Whereas:

| (1) | Article 13(1) of Regulation (EC) No 1967/2006 prohibits the use of towed gears within 3 nautical miles of the coast or within the 50 m isobath where that depth is reached at a shorter distance from the coast. |
| --- | --- |

(1)

Article 13(1) of Regulation (EC) No 1967/2006 prohibits the use of towed gears within 3 nautical miles of the coast or within the 50 m isobath where that depth is reached at a shorter distance from the coast.

| (2) | At the request of a Member State, the Commission may allow a derogation from Article 13(1) of Regulation (EC) No 1967/2006, provided that a number of conditions set out in Article 13(5) and (9) are fulfilled. |
| --- | --- |

(2)

At the request of a Member State, the Commission may allow a derogation from Article 13(1) of Regulation (EC) No 1967/2006, provided that a number of conditions set out in Article 13(5) and (9) are fulfilled.

| (3) | On 16 March 2010 the Commission received a request from Italy for a derogation from the first subparagraph of Article 13(1) of Regulation(EC) No 1967/2006, for the use of boat seines fishing for transparent goby (Aphia minuta) in the territorial waters of the Geographical Sub-Area 9, as defined in Annex I to Regulation (EU) No 1343/2011 of the European Parliament and of the Council (2). |
| --- | --- |

(3)

On 16 March 2010 the Commission received a request from Italy for a derogation from the first subparagraph of Article 13(1) of Regulation(EC) No 1967/2006, for the use of boat seines fishing for transparent goby (Aphia minuta) in the territorial waters of the Geographical Sub-Area 9, as defined in Annex I to Regulation (EU) No 1343/2011 of the European Parliament and of the Council (2).

| (4) | The request covered vessels registered in the maritime Directorates of Genoa and Livorno which had a track record in the fishery of more than 5 years and operated under a management plan regulating boat seines fishing for transparent goby (Aphia minuta) in Geographical Sub-Area 9. |
| --- | --- |

(4)

The request covered vessels registered in the maritime Directorates of Genoa and Livorno which had a track record in the fishery of more than 5 years and operated under a management plan regulating boat seines fishing for transparent goby (Aphia minuta) in Geographical Sub-Area 9.

| (5) | The Scientific, Technical and Economic Committee for Fisheries (STECF) assessed in 2010 the derogation requested by Italy and the related draft management plan. Italy adopted the management plan by Decree (3) in accordance with Article 19(2) of Regulation (EC) No 1967/2006. |
| --- | --- |

(5)

The Scientific, Technical and Economic Committee for Fisheries (STECF) assessed in 2010 the derogation requested by Italy and the related draft management plan. Italy adopted the management plan by Decree (3) in accordance with Article 19(2) of Regulation (EC) No 1967/2006.

| (6) | The derogation requested by Italy complied with the conditions laid down in Article 13(5) and (9) of Regulation (EC) No 1967/2006 and was granted until 31 March 2014 by Commission Implementing Regulation (EU) No 988/2011 (4). |
| --- | --- |

(6)

The derogation requested by Italy complied with the conditions laid down in Article 13(5) and (9) of Regulation (EC) No 1967/2006 and was granted until 31 March 2014 by Commission Implementing Regulation (EU) No 988/2011 (4).

| (7) | On 16 July 2015 the Italian authorities requested the Commission to renew the derogation which expired on 31 March 2014. Italy provided up-to-date information justifying the renewal of the derogation, including details on a reduction of the number of vessels authorised and on some further adjustments to the related management plan. |
| --- | --- |

(7)

On 16 July 2015 the Italian authorities requested the Commission to renew the derogation which expired on 31 March 2014. Italy provided up-to-date information justifying the renewal of the derogation, including details on a reduction of the number of vessels authorised and on some further adjustments to the related management plan.

| (8) | On 16 July 2015, Italy informed the Commission of its intention to publish the updated management plan shortly. |
| --- | --- |

(8)

On 16 July 2015, Italy informed the Commission of its intention to publish the updated management plan shortly.

| (9) | The derogation requested by Italy complies with the conditions laid down in Article 13(5) and (9) of Regulation (EC) No 1967/2006. |
| --- | --- |

(9)

The derogation requested by Italy complies with the conditions laid down in Article 13(5) and (9) of Regulation (EC) No 1967/2006.

| (10) | There are specific geographical constraints given both the limited size of the continental shelf and the spatial distribution of the target species, which is exclusively limited to certain zones in the coastal areas at depths smaller than 50 m. Hence, the fishing grounds are limited. |
| --- | --- |

(10)

There are specific geographical constraints given both the limited size of the continental shelf and the spatial distribution of the target species, which is exclusively limited to certain zones in the coastal areas at depths smaller than 50 m. Hence, the fishing grounds are limited.

| (11) | The derogation requested by Italy affects 117 vessels. |
| --- | --- |

(11)

The derogation requested by Italy affects 117 vessels.

| (12) | The management plan presented by Italy guarantees no future increase of the fishing effort, as fishing authorisations will be issued to specified 117 vessels, involving a total effort of 5 754,5 kW that are already authorised to fish by Italy. |
| --- | --- |

(12)

The management plan presented by Italy guarantees no future increase of the fishing effort, as fishing authorisations will be issued to specified 117 vessels, involving a total effort of 5 754,5 kW that are already authorised to fish by Italy.

| (13) | The request covers vessels with a track record in the fishery of more than five years and which operate under a management plan adopted by Italy in accordance with Article 19(2) of Regulation (EC) No 1967/2006. |
| --- | --- |

(13)

The request covers vessels with a track record in the fishery of more than five years and which operate under a management plan adopted by Italy in accordance with Article 19(2) of Regulation (EC) No 1967/2006.

| (14) | Those vessels are included on a list communicated to the Commission in accordance with the requirements of Article 13(9) of Regulation (EC) No 1967/2006. |
| --- | --- |

(14)

Those vessels are included on a list communicated to the Commission in accordance with the requirements of Article 13(9) of Regulation (EC) No 1967/2006.

| (15) | Boat seines fishing is carried out close to the shore in shallow depths. The nature of this type of fishery is such that it cannot be undertaken with any other gears. |
| --- | --- |

(15)

Boat seines fishing is carried out close to the shore in shallow depths. The nature of this type of fishery is such that it cannot be undertaken with any other gears.

| (16) | Boat seines fishing has no significant impact on protected habitats and is very selective, since the seines are hauled in the water column and do not touch the seabed because collection of material from the seabed would damage the target species and make the selection of the fished species virtually impossible due to their very small size. |
| --- | --- |

(16)

Boat seines fishing has no significant impact on protected habitats and is very selective, since the seines are hauled in the water column and do not touch the seabed because collection of material from the seabed would damage the target species and make the selection of the fished species virtually impossible due to their very small size.

| (17) | The fishing activities concerned fulfil the requirements of Article 4 of Regulation (EC) No 1967/2006 since the Italian management plan explicitly prohibits to fish above protected habitats. |
| --- | --- |

(17)

The fishing activities concerned fulfil the requirements of Article 4 of Regulation (EC) No 1967/2006 since the Italian management plan explicitly prohibits to fish above protected habitats.

| (18) | The requirement of Article 8(1)(h) of Regulation (EC) No 1967/2006 is not applicable since it concerns trawlers. |
| --- | --- |

(18)

The requirement of Article 8(1)(h) of Regulation (EC) No 1967/2006 is not applicable since it concerns trawlers.

| (19) | As regards the requirement to comply with Article 9(3) of Regulation (EC) No 1967/2006 establishing the minimum mesh size, the Commission notes that given the fishing activities concerned are highly selective, have a negligible effect on the marine environment and are not carried out above protected habitats, Italy authorised in line with Article 9(7) of Regulation (EC) No 1967/2006 a derogation from these provisions in its management plan. |
| --- | --- |

(19)

As regards the requirement to comply with Article 9(3) of Regulation (EC) No 1967/2006 establishing the minimum mesh size, the Commission notes that given the fishing activities concerned are highly selective, have a negligible effect on the marine environment and are not carried out above protected habitats, Italy authorised in line with Article 9(7) of Regulation (EC) No 1967/2006 a derogation from these provisions in its management plan.

| (20) | The fishing activities concerned fulfil the recording requirements laid down in Article 14 of Council Regulation (EC) No 1224/2009 (5). |
| --- | --- |

(20)

The fishing activities concerned fulfil the recording requirements laid down in Article 14 of Council Regulation (EC) No 1224/2009 (5).

| (21) | The fishing activities concerned take place at a very short distance from the coast and therefore do not interfere with the activities of vessels using gears other than trawls, seines or similar towed nets. |
| --- | --- |

(21)

The fishing activities concerned take place at a very short distance from the coast and therefore do not interfere with the activities of vessels using gears other than trawls, seines or similar towed nets.

| (22) | The activity of the boat seines is regulated in the Italian management plan to ensure that catches of species mentioned in Annex III to Regulation (EC) No 1967/2006 are minimal. Moreover, according to paragraph 5.1.2(a) of the Italian management plan, the fishing for Aphia minuta is limited to a fishing season from 1 November to 31 March each year. |
| --- | --- |

(22)

The activity of the boat seines is regulated in the Italian management plan to ensure that catches of species mentioned in Annex III to Regulation (EC) No 1967/2006 are minimal. Moreover, according to paragraph 5.1.2(a) of the Italian management plan, the fishing for Aphia minuta is limited to a fishing season from 1 November to 31 March each year.

| (23) | Boat seines do not target cephalopods. |
| --- | --- |

(23)

Boat seines do not target cephalopods.

| (24) | The Italian management plan includes measures for the monitoring of fishing activities, as provided for in the third subparagraph of Article 13(9) of Regulation (EC) No 1967/2006. |
| --- | --- |

(24)

The Italian management plan includes measures for the monitoring of fishing activities, as provided for in the third subparagraph of Article 13(9) of Regulation (EC) No 1967/2006.

| (25) | Italy should report to the Commission in due time and in accordance with the monitoring plan provided for in the Italian management plan. |
| --- | --- |

(25)

Italy should report to the Commission in due time and in accordance with the monitoring plan provided for in the Italian management plan.

| (26) | A limitation in duration of the derogation will allow for prompt corrective management measures in case the report to the Commission shows a poor conservation status of the exploited stock, while providing scope to enhance the scientific basis for an improved management plan. |
| --- | --- |

(26)

A limitation in duration of the derogation will allow for prompt corrective management measures in case the report to the Commission shows a poor conservation status of the exploited stock, while providing scope to enhance the scientific basis for an improved management plan.

| (27) | Accordingly, the derogation should apply until 31 March 2018. |
| --- | --- |

(27)

Accordingly, the derogation should apply until 31 March 2018.

| (28) | The requested extension of the derogation should therefore be granted. |
| --- | --- |

(28)

The requested extension of the derogation should therefore be granted.

| (29) | The measures provided for in this Regulation are in accordance with the opinion of the Committee for Fisheries and Aquaculture. |
| --- | --- |

(29)

The measures provided for in this Regulation are in accordance with the opinion of the Committee for Fisheries and Aquaculture.

HAS ADOPTED THIS REGULATION:

Article 1

Derogation

Article 13(1) of Regulation (EC) No 1967/2006 shall not apply in territorial waters of Italy adjacent to the coast of Liguria and Tuscany, to fishing for transparent goby (Aphia minuta) by boat seines which are used by vessels:

| (a) | registered in the maritime Directorates (Direzioni Marittime) of Genoa and Livorno respectively; |
| --- | --- |

(a)

registered in the maritime Directorates (Direzioni Marittime) of Genoa and Livorno respectively;

| (b) | having a track record in the fishery of more than five years and not involving any future increase in the fishing effort deployed; and |
| --- | --- |

(b)

having a track record in the fishery of more than five years and not involving any future increase in the fishing effort deployed; and

| (c) | holding a fishing authorisation and operating under the management plan adopted by Italy in accordance with Article 19(2) of Regulation (EC) No 1967/2006. |
| --- | --- |

(c)

holding a fishing authorisation and operating under the management plan adopted by Italy in accordance with Article 19(2) of Regulation (EC) No 1967/2006.

Article 2

Monitoring plan and report

Italy shall communicate to the Commission, within one year following the entry into force of this Regulation, a report drawn up in accordance with the monitoring plan established in the management plan referred to in Article 1(c).

Article 3

Entry into force and period of application

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

It shall apply until 31 March 2018.

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

Done at Brussels, 18 December 2015.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  OJ L 409, 30.12.2006, corrected version in OJ L 36, 8.2.2007, p. 6.

1

(2)  Regulation (EU) No 1343/2011 of the European Parliament and of the Council of 13 December 2011 on certain provisions for fishing in the GFCM (General Fisheries Commission for the Mediterranean) Agreement area and amending Council Regulation (EC) No 1967/2006 concerning management measures for the sustainable exploitation of fishery resources in the Mediterranean Sea (OJ L 347, 30.12.2011, p. 44).

2

(3)  Gazzetta Ufficiale della Repubblica Italiana 192, 19.8.2011, supplemento ordinario n. 192.

3

Gazzetta Ufficiale della Repubblica Italiana

(4)  Commission Implementing Regulation (EU) No 988/2011 of 4 October 2011 establishing a derogation from Council Regulation (EC) No 1967/2006 as regards the minimum distance from coast and the minimum sea depth for boat seines fishing for transparent goby (Aphia minuta) in certain territorial waters of Italy (OJ L 260, 5.10.2011, p. 15).

4

Aphia minuta

(5)  Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Community control system for ensuring compliance with the rules of the common fisheries policy, amending Regulations (EC) No 847/96, (EC) No 2371/2002, (EC) No 811/2004, (EC) No 768/2005, (EC) No 2115/2005, (EC) No 2166/2005, (EC) No 388/2006, (EC) No 509/2007, (EC) No 676/2007, (EC) No 1098/2007, (EC) No 1300/2008, (EC) No 1342/2008 and repealing Regulations (EEC) No 2847/93, (EC) No 1627/94 and (EC) No 1966/2006 (OJ L 343, 22.12.2009, p. 1).

5

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/108 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/108

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2408

of 18 December 2015

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

THE EUROPEAN COMMISSION,

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

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

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

Whereas:

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

(1)

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

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

(2)

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

HAS ADOPTED THIS REGULATION:

Article 1

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

Article 2

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

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

Done at Brussels, 18 December 2015.

For the Commission,

On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

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

1

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

2

---

ANNEX

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

| (EUR/100 kg) |
| --- |
| CN code | Third country code (1) | Standard import value |
| 0702 00 00 | IL | 236,2 |
| MA | 94,6 |
| TR | 118,0 |
| ZZ | 149,6 |
| 0707 00 05 | EG | 174,9 |
| MA | 82,9 |
| TR | 149,4 |
| ZZ | 135,7 |
| 0709 93 10 | MA | 46,5 |
| TR | 153,0 |
| ZZ | 99,8 |
| 0805 10 20 | EG | 57,7 |
| MA | 64,7 |
| TR | 52,2 |
| ZA | 48,6 |
| ZZ | 55,8 |
| 0805 20 10 | MA | 75,3 |
| ZZ | 75,3 |
| 0805 20 30, 0805 20 50, 0805 20 70, 0805 20 90 | IL | 110,0 |
| TR | 88,5 |
| ZZ | 99,3 |
| 0805 50 10 | TR | 94,4 |
| ZZ | 94,4 |
| 0808 10 80 | CA | 151,7 |
| CL | 82,8 |
| US | 163,9 |
| ZA | 141,1 |
| ZZ | 134,9 |
| 0808 30 90 | CN | 63,2 |
| TR | 127,3 |
| ZZ | 95,3 |

(EUR/100 kg)

CN code

Third country code (1)

Standard import value

0702 00 00

IL

236,2

MA

94,6

TR

118,0

ZZ

149,6

0707 00 05

EG

174,9

MA

82,9

TR

149,4

ZZ

135,7

0709 93 10

MA

46,5

TR

153,0

ZZ

99,8

0805 10 20

EG

57,7

MA

64,7

TR

52,2

ZA

48,6

ZZ

55,8

0805 20 10

MA

75,3

ZZ

75,3

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

IL

110,0

TR

88,5

ZZ

99,3

0805 50 10

TR

94,4

ZZ

94,4

0808 10 80

CA

151,7

CL

82,8

US

163,9

ZA

141,1

ZZ

134,9

0808 30 90

CN

63,2

TR

127,3

ZZ

95,3

---

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

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/110 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/110

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2409

of 18 December 2015

determining the quantities to be added to the quantity fixed for the subperiod from 1 April to 30 June 2016 under the tariff quota opened by Regulation (EC) No 536/2007 for poultrymeat originating in the United States of America

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 188(2) and(3) thereof,

Whereas:

| (1) | Commission Regulation (EC) No 536/2007 (2) opened an annual tariff quota for imports of poultrymeat products originating in the United States of America. |
| --- | --- |

(1)

Commission Regulation (EC) No 536/2007 (2) opened an annual tariff quota for imports of poultrymeat products originating in the United States of America.

| (2) | The quantities covered by the applications for import licences lodged from 1 to 7 December 2015 for the subperiod from 1 January to 31 March 2016 are less than those available. The quantities for which applications have not been lodged should therefore be determined and these should be added to the quantity fixed for the following quota subperiod. |
| --- | --- |

(2)

The quantities covered by the applications for import licences lodged from 1 to 7 December 2015 for the subperiod from 1 January to 31 March 2016 are less than those available. The quantities for which applications have not been lodged should therefore be determined and these should be added to the quantity fixed for the following quota subperiod.

| (3) | In order to ensure the efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union, |
| --- | --- |

(3)

In order to ensure the efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

The quantities for which import licence applications have not been lodged pursuant to Regulation (EC) No 536/2007, to be added to the subperiod from 1 April to 30 June 2016, are set out in the Annex to this Regulation.

Article 2

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

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

Done at Brussels, 18 December 2015.

For the Commission,

On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

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

1

(2)  Commission Regulation (EC) No 536/2007 of 15 May 2007 opening and providing for the administration of a tariff quota for poultrymeat allocated to the United States of America (OJ L 128, 16.5.2007, p. 6).

2

---

ANNEX

| Order No | Quantities not applied for, to be added to the quantities available for the subperiod from 1 April to 30 June 2016
  (kg) |
| --- | --- |
| 09.4169 | 16 008 750 |

Order No

Quantities not applied for, to be added to the quantities available for the subperiod from 1 April to 30 June 2016

(kg)

09.4169

16 008 750

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/112 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/112

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2410

of 18 December 2015

determining the quantities to be added to the quantity fixed for the subperiod from 1 April to 30 June 2016 under the tariff quotas opened by Implementing Regulation (EU) 2015/2077 for eggs, egg products and egg albumin originating in Ukraine

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 188(2) and (3) thereof,

Whereas:

| (1) | Commission Implementing Regulation (EU) 2015/2077 (2) opened annual tariff quotas for imports of eggs and egg albumin originating in Ukraine. |
| --- | --- |

(1)

Commission Implementing Regulation (EU) 2015/2077 (2) opened annual tariff quotas for imports of eggs and egg albumin originating in Ukraine.

| (2) | The quantities covered by the applications for import licences lodged from 1 to 7 December 2015 for the subperiod from 1 January to 31 March 2016 are less than those available. The quantities for which applications have not been lodged should therefore be determined and these should be added to the quantity fixed for the next quota subperiod. |
| --- | --- |

(2)

The quantities covered by the applications for import licences lodged from 1 to 7 December 2015 for the subperiod from 1 January to 31 March 2016 are less than those available. The quantities for which applications have not been lodged should therefore be determined and these should be added to the quantity fixed for the next quota subperiod.

| (3) | In order to ensure efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union, |
| --- | --- |

(3)

In order to ensure efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

The quantities for which import licence applications have not been lodged pursuant to Implementing Regulation (EU) 2015/2077, to be added to the subperiod from 1 April to 30 June 2016, are set out in the Annex to this Regulation.

Article 2

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

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

Done at Brussels, 18 December 2015.

For the Commission,

On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

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

1

(2)  Commission Implementing Regulation (EU) 2015/2077 of 18 November 2015 opening and providing for the administration of Union import tariff quotas for eggs, egg products and albumins originating in Ukraine (OJ L 302, 19.11.2015, p. 57).

2

---

ANNEX

| Order No | Quantities not applied for, to be added to the quantities available for the subperiod from 1 April to 30 June 2016
  (shell egg equivalent weight in kg) |
| --- | --- |
| 09.4275 | 375 000 |
| 09.4276 | 750 000 |

Order No

Quantities not applied for, to be added to the quantities available for the subperiod from 1 April to 30 June 2016

(shell egg equivalent weight in kg)

09.4275

375 000

09.4276

750 000

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/114 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/114

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2411

of 18 December 2015

determining the quantities to be added to the quantity fixed for the subperiod from 1 April to 30 June 2016 under the tariff quotas opened by Regulation (EC) No 1384/2007 for poultrymeat originating in Israel

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 188(2) and (3) thereof,

Whereas:

| (1) | Commission Regulation (EC) No 1384/2007 (2) opened annual tariff quotas for imports of poultrymeat products originating in Israel. |
| --- | --- |

(1)

Commission Regulation (EC) No 1384/2007 (2) opened annual tariff quotas for imports of poultrymeat products originating in Israel.

| (2) | The quantities covered by the applications for import licences lodged from 1 to 7 December 2015 for the subperiod from 1 January to 31 March 2016 are less than those available. The quantities for which applications have not been lodged should therefore be determined, and these should be added to the quantity fixed for the following quota subperiod. |
| --- | --- |

(2)

The quantities covered by the applications for import licences lodged from 1 to 7 December 2015 for the subperiod from 1 January to 31 March 2016 are less than those available. The quantities for which applications have not been lodged should therefore be determined, and these should be added to the quantity fixed for the following quota subperiod.

| (3) | In order to ensure the efficiency of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union, |
| --- | --- |

(3)

In order to ensure the efficiency of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

The quantities for which import licence applications have not been lodged pursuant to Regulation (EC) No 1384/2007, to be added to the subperiod from 1 April to 30 June 2016, are set out in the Annex to this Regulation.

Article 2

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

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

Done at Brussels, 18 December 2015.

For the Commission,

On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

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

1

(2)  Commission Regulation (EC) No 1384/2007 of 26 November 2007 laying down detailed rules for the application of Council Regulation (EC) No 2398/96 as regards opening and providing for the administration of certain quotas for imports into the Community of poultrymeat products originating in Israel (OJ L 309, 27.11.2007, p. 40).

2

---

ANNEX

| Order No | Quantities not applied for, to be added to the quantities available for the subperiod from 1 April to 30 June 2016
  (in kg) |
| --- | --- |
| 09.4091 | 140 000 |
| 09.4092 | 800 000 |

Order No

Quantities not applied for, to be added to the quantities available for the subperiod from 1 April to 30 June 2016

(in kg)

09.4091

140 000

09.4092

800 000

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/116 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/116

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2412

of 18 December 2015

determining the quantities to be added to the quantity fixed for the subperiod 1 April to 30 June 2016 under the tariff quotas opened by Regulation (EC) No 442/2009 in the pigmeat sector

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 188(2) and (3) thereof,

Whereas:

| (1) | Commission Regulation (EC) No 442/2009 (2) opened annual tariff quotas for imports of pigmeat products. The quotas listed in Part B of Annex I to that Regulation are managed using the simultaneous examination method. |
| --- | --- |

(1)

Commission Regulation (EC) No 442/2009 (2) opened annual tariff quotas for imports of pigmeat products. The quotas listed in Part B of Annex I to that Regulation are managed using the simultaneous examination method.

| (2) | The quantities covered by import licence applications lodged from 1 to 7 December 2015 for the subperiod 1 January to 31 March 2016 are smaller than those available. The quantities for which applications have not been lodged should therefore be determined and these should be added to the quantity fixed for the following quota subperiod. |
| --- | --- |

(2)

The quantities covered by import licence applications lodged from 1 to 7 December 2015 for the subperiod 1 January to 31 March 2016 are smaller than those available. The quantities for which applications have not been lodged should therefore be determined and these should be added to the quantity fixed for the following quota subperiod.

| (3) | In order to ensure the efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union, |
| --- | --- |

(3)

In order to ensure the efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

The quantities for which import licence applications have not been lodged under Regulation (EC) No 442/2009, to be added to the subperiod 1 April to 30 June 2016, are set out in the Annex to this Regulation.

Article 2

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

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

Done at Brussels, 18 December 2015.

For the Commission,

On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

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

1

(2)  Commission Regulation (EC) No 442/2009 of 27 May 2009 opening and providing for the administration of Community tariff quotas in the pigmeat sector (OJ L 129, 28.5.2009, p. 13).

2

---

ANNEX

| Order No | Quantities not applied for, to be added to the quantities available for the subperiod 1 April to 30 June 2016
  (kg) |
| --- | --- |
| 09.4038 | 25 743 750 |
| 09.4170 | 3 691 500 |
| 09.4204 | 3 468 000 |

Order No

Quantities not applied for, to be added to the quantities available for the subperiod 1 April to 30 June 2016

(kg)

09.4038

25 743 750

09.4170

3 691 500

09.4204

3 468 000

---

DECISIONS

| 19.12.2015 | EN | Official Journal of the European Union | L 333/118 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/118

---

POLITICAL AND SECURITY COMMITTEE DECISION (CFSP) 2015/2413

of 9 December 2015

extending the mandate of the Head of Mission of the European Union Police Mission in Afghanistan (EUPOL AFGHANISTAN) (EUPOL Afghanistan/2/2015)

THE POLITICAL AND SECURITY COMMITTEE,

Having regard to the Treaty on European Union, and in particular the third paragraph of Article 38 thereof,

Having regard to Council Decision 2010/279/CFSP of 18 May 2010 on the European Union Police Mission in Afghanistan (EUPOL AFGHANISTAN) (1) and in particular Article 10(1) thereof,

Whereas:

| (1) | Pursuant to Article 10(1) of Decision 2010/279/CFSP, the Political and Security Committee (PSC) is authorised, in accordance with Article 38 of the Treaty, to take the relevant decisions for the purpose of exercising the political control and strategic direction of the EUPOL Afghanistan mission, including, in particular, the decision to appoint a Head of Mission. |
| --- | --- |

(1)

Pursuant to Article 10(1) of Decision 2010/279/CFSP, the Political and Security Committee (PSC) is authorised, in accordance with Article 38 of the Treaty, to take the relevant decisions for the purpose of exercising the political control and strategic direction of the EUPOL Afghanistan mission, including, in particular, the decision to appoint a Head of Mission.

| (2) | On 17 December 2014, the Council adopted Decision 2014/922/CFSP (2) extending the duration of EUPOL Afghanistan until 31 December 2016. |
| --- | --- |

(2)

On 17 December 2014, the Council adopted Decision 2014/922/CFSP (2) extending the duration of EUPOL Afghanistan until 31 December 2016.

| (3) | On 10 February 2015, the PSC adopted Decision (CFSP) 2015/247 (3), appointing Ms Pia STJERNVALL as Head of Mission of EUPOL Afghanistan from 16 February 2015 to 31 December 2015. |
| --- | --- |

(3)

On 10 February 2015, the PSC adopted Decision (CFSP) 2015/247 (3), appointing Ms Pia STJERNVALL as Head of Mission of EUPOL Afghanistan from 16 February 2015 to 31 December 2015.

| (4) | The High Representative of the Union for Foreign Affairs and Security Policy has proposed to extend the mandate of Ms Pia STJERNVALL as Head of Mission of EUPOL Afghanistan, from 1 January 2016 to 31 December 2016, |
| --- | --- |

(4)

The High Representative of the Union for Foreign Affairs and Security Policy has proposed to extend the mandate of Ms Pia STJERNVALL as Head of Mission of EUPOL Afghanistan, from 1 January 2016 to 31 December 2016,

HAS ADOPTED THIS DECISION:

Article 1

The mandate of Ms Pia STJERNVALL as Head of Mission of EUPOL Afghanistan is hereby extended until 31 December 2016.

Article 2

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

It shall apply from 1 January 2016.

Done at Brussels, 9 December 2015.

For the Political and Security Committee

The Chairperson

W. STEVENS

---

(1)  OJ L 123, 19.5.2010, p. 4.

1

(2)  Council Decision 2014/922/CFSP of 17 December 2014 amending and extending Decision 2010/279/CFSP on the European Union Police Mission in Afghanistan (EUPOL AFGHANISTAN) (OJ L 363, 18.12.2014, p. 152).

2

(3)  Political and Security Committee Decision (CFSP) 2015/247 of 10 February 2015 on the appointment of the Head of Mission of the European Union Police Mission in Afghanistan (EUPOL AFGHANISTAN) (EUPOL AFGHANISTAN/1/2015) (OJ L 41, 17.2.2015, p. 24).

3

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/120 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/120

---

COMMISSION IMPLEMENTING DECISION (EU) 2015/2414

of 17 December 2015

on the publication with a restriction in the Official Journal of the European Union of the reference of harmonised standard EN 521:2006 ‘Specifications for dedicated liquefied petroleum gas appliances — Portable vapour pressure liquefied petroleum gas appliances’ in accordance with Directive 2009/142/EC of the European Parliament and of the Council

(notified under document C(2015) 9145)

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Directive 2009/142/EC of the European Parliament and of the Council of 30 November 2009 relating to appliances burning gaseous fuels (1), and in particular Article 6(1) thereof,

Having regard to the opinion of the committee established by Article 22 of Regulation (EU) No 1025/2012 of the European Parliament and of the Council of 25 October 2012 on European Standardisation, amending Council Directives 89/686/EEC and 93/15/EEC and Directives 94/9/EC, 94/25/EC, 95/16/EC, 97/23/EC, 98/34/EC, 2004/22/EC, 2007/23/EC, 2009/23/EC and 2009/105/EC of the European Parliament and of the Council and repealing Council Decision 87/95/EEC and Decision No 1673/2006/EC of the European Parliament and of the Council (2),

Whereas:

| (1) | Directive 2009/142/EC provides that appliances burning gaseous fuels (‘appliances’) may be placed on the market and put into service only if, when normally used, they do not compromise the safety of persons, domestic animals and property. |
| --- | --- |

(1)

Directive 2009/142/EC provides that appliances burning gaseous fuels (‘appliances’) may be placed on the market and put into service only if, when normally used, they do not compromise the safety of persons, domestic animals and property.

| (2) | Appliances must satisfy the essential requirements set out in Annex I to Directive 2009/142/EC. They are presumed to comply with those requirements if they conform to the national standards applicable to them implementing the harmonised standards the reference numbers of which have been published in the Official Journal of the European Union. |
| --- | --- |

(2)

Appliances must satisfy the essential requirements set out in Annex I to Directive 2009/142/EC. They are presumed to comply with those requirements if they conform to the national standards applicable to them implementing the harmonised standards the reference numbers of which have been published in the Official Journal of the European Union.

| (3) | On 28 December 2005, the European Committee for Standardisation (CEN) adopted the harmonised standard EN 521:2006 ‘Specifications for dedicated liquefied petroleum gas appliances — Portable vapour pressure liquefied petroleum gas appliances’. The reference number of the standard was subsequently published in the Official Journal of the European Union
   (3). |
| --- | --- |

(3)

On 28 December 2005, the European Committee for Standardisation (CEN) adopted the harmonised standard EN 521:2006 ‘Specifications for dedicated liquefied petroleum gas appliances — Portable vapour pressure liquefied petroleum gas appliances’. The reference number of the standard was subsequently published in the Official Journal of the European Union
   (3).

| (4) | On 30 June 2014 the Netherlands launched a formal objection in accordance with Article 6(1) of Directive 2009/142/EC in respect of the harmonised standard EN 521:2006. The formal objection was based on the assessment that the standard did not fully satisfy the essential requirements of Directive 2009/142/EC. |
| --- | --- |

(4)

On 30 June 2014 the Netherlands launched a formal objection in accordance with Article 6(1) of Directive 2009/142/EC in respect of the harmonised standard EN 521:2006. The formal objection was based on the assessment that the standard did not fully satisfy the essential requirements of Directive 2009/142/EC.

| (5) | According to the Netherlands, following a series of accidents involving portable flat gas stoves (horizontal design) and subsequent market surveillance of the products concerned, it appeared that those products, when normally used, present a risk to users. More particularly, when the flat gas stoves were used with a grill plate or a pan with a diameter larger than 180 mm, the temperature of the gas cartridge was much higher than the 50 °C provided for by the standard EN 521:2006, with a risk of fire or explosion of the cartridge. The Netherlands noted that the tests provided for in EN 521:2006 do not adequately cover the risks of such portable stoves or similar gas appliances as such appliances are not safe when used with large pans and that therefore EN 521:2006 does not meet the essential requirements of points 1.1 and 3.1.1 of Annex I to Directive 2009/142/EC. |
| --- | --- |

(5)

According to the Netherlands, following a series of accidents involving portable flat gas stoves (horizontal design) and subsequent market surveillance of the products concerned, it appeared that those products, when normally used, present a risk to users. More particularly, when the flat gas stoves were used with a grill plate or a pan with a diameter larger than 180 mm, the temperature of the gas cartridge was much higher than the 50 °C provided for by the standard EN 521:2006, with a risk of fire or explosion of the cartridge. The Netherlands noted that the tests provided for in EN 521:2006 do not adequately cover the risks of such portable stoves or similar gas appliances as such appliances are not safe when used with large pans and that therefore EN 521:2006 does not meet the essential requirements of points 1.1 and 3.1.1 of Annex I to Directive 2009/142/EC.

| (6) | Portable flat gas stoves are portable gas cooking appliances and are covered by Directive 2009/142/EC. They represent, together with the vertical gas stoves, the two basic design types of portable gas stoves directly connected to gas cartridges. Contrary to vertical gas stoves, which consist of a burner assembly fitted on the top of a gas cartridge or of a compartment for such a cartridge, flat gas stoves consist of a burner assembly fitted on a horizontal body containing an integrated compartment for a gas cartridge beside the burner. Portable flat gas stoves appear to represent an increasing part in the market of portable gas stoves which are consumer products and used commonly for leisure activities of families. |
| --- | --- |

(6)

Portable flat gas stoves are portable gas cooking appliances and are covered by Directive 2009/142/EC. They represent, together with the vertical gas stoves, the two basic design types of portable gas stoves directly connected to gas cartridges. Contrary to vertical gas stoves, which consist of a burner assembly fitted on the top of a gas cartridge or of a compartment for such a cartridge, flat gas stoves consist of a burner assembly fitted on a horizontal body containing an integrated compartment for a gas cartridge beside the burner. Portable flat gas stoves appear to represent an increasing part in the market of portable gas stoves which are consumer products and used commonly for leisure activities of families.

| (7) | According to Directive 2009/142/EC, appliances must be so designed and constructed as to operate safely and present no danger when normally used. Furthermore, no instability, distortion, breakage or wear likely to impair their safety must occur. Finally, parts of appliances which are intended to be placed in close proximity to the floor or other surfaces must not reach temperatures presenting a danger in the surrounding area. |
| --- | --- |

(7)

According to Directive 2009/142/EC, appliances must be so designed and constructed as to operate safely and present no danger when normally used. Furthermore, no instability, distortion, breakage or wear likely to impair their safety must occur. Finally, parts of appliances which are intended to be placed in close proximity to the floor or other surfaces must not reach temperatures presenting a danger in the surrounding area.

| (8) | EN 521:2006 covers a large variety of portable appliances burning liquefied petroleum gases at vapour pressure and designed to be used with non-refillable cartridges, as cooking, lighting and heating appliances. Examples of cooking appliances covered by the standard are hotplates, grills and some types of barbecues with the exception of barbecues that can be used indoors. EN 521:2006 provides detailed clauses and drawings concerning the construction and performance characteristics related to the safety and rational use of energy of portable appliances covered by its scope, including test methods and information requirements. |
| --- | --- |

(8)

EN 521:2006 covers a large variety of portable appliances burning liquefied petroleum gases at vapour pressure and designed to be used with non-refillable cartridges, as cooking, lighting and heating appliances. Examples of cooking appliances covered by the standard are hotplates, grills and some types of barbecues with the exception of barbecues that can be used indoors. EN 521:2006 provides detailed clauses and drawings concerning the construction and performance characteristics related to the safety and rational use of energy of portable appliances covered by its scope, including test methods and information requirements.

| (9) | EN 521:2006 provides in various clauses that the tests to verify stability, temperature etc., should be carried out with a vessel of a 180mm diameter, although in Table A.1 (Characteristics of pans necessary for testing) to its Annex A, it refers to pan dimensions from 120 mm to 340 mm. Additionally, the instructions and warning notices to be provided with the appliance do not contain any indication drawing the user's attention to the fact that only pans with a maximum diameter of 180 mm are allowed to be used. |
| --- | --- |

(9)

EN 521:2006 provides in various clauses that the tests to verify stability, temperature etc., should be carried out with a vessel of a 180mm diameter, although in Table A.1 (Characteristics of pans necessary for testing) to its Annex A, it refers to pan dimensions from 120 mm to 340 mm. Additionally, the instructions and warning notices to be provided with the appliance do not contain any indication drawing the user's attention to the fact that only pans with a maximum diameter of 180 mm are allowed to be used.

| (10) | EN 521:2006 is commonly used as a reference standard to verify the compliance of portable flat gas stoves to the essential requirements of Directive 2009/142/EC. However, EN 521:2006 does not contain any clause referring to the risks relating to the use of pans with a diameter larger than 180 mm to flat gas stoves. It does not provide for any warning to users against the use of larger pans. Additionally, it does not contain any design requirement (technical specification) that would be feasible taking into account the state of the art, so as to render impractical the use of larger pans than the ones guarantying safety during use. Consequently, portable flat gas stoves on the market do not integrate a design solution to prevent risks from the use of pans larger than 180 mm and do not contain any such warning or information. However, the gas cartridges of flat gas stoves are, from the temperature point of view, more sensitive to the use of large pans than the gas cartridges of vertical gas stoves for which not any accidents or other issues have been reported. |
| --- | --- |

(10)

EN 521:2006 is commonly used as a reference standard to verify the compliance of portable flat gas stoves to the essential requirements of Directive 2009/142/EC. However, EN 521:2006 does not contain any clause referring to the risks relating to the use of pans with a diameter larger than 180 mm to flat gas stoves. It does not provide for any warning to users against the use of larger pans. Additionally, it does not contain any design requirement (technical specification) that would be feasible taking into account the state of the art, so as to render impractical the use of larger pans than the ones guarantying safety during use. Consequently, portable flat gas stoves on the market do not integrate a design solution to prevent risks from the use of pans larger than 180 mm and do not contain any such warning or information. However, the gas cartridges of flat gas stoves are, from the temperature point of view, more sensitive to the use of large pans than the gas cartridges of vertical gas stoves for which not any accidents or other issues have been reported.

| (11) | In the absence of any warning or design specification that would limit the possibility to use pans larger than 180 mm in portable flat gas stoves, it is reasonable to expect that consumers when preparing food for their family may use larger pans. Their behaviour is to be considered as reasonably foreseeable and therefore as ‘normal use’ within the meaning of Directive 2009/142/EC. Some manufacturers, on their own initiative, take this practice already into account and attach to their appliance a warning to users against the use of pans larger than 180 mm. |
| --- | --- |

(11)

In the absence of any warning or design specification that would limit the possibility to use pans larger than 180 mm in portable flat gas stoves, it is reasonable to expect that consumers when preparing food for their family may use larger pans. Their behaviour is to be considered as reasonably foreseeable and therefore as ‘normal use’ within the meaning of Directive 2009/142/EC. Some manufacturers, on their own initiative, take this practice already into account and attach to their appliance a warning to users against the use of pans larger than 180 mm.

| (12) | It appears from the content of EN 521:2006 that it does not take into account the specificities of portable flat gas stoves. It only contains drawings and tests addressing the vertical gas stoves. This reflects the situation at the time it was drafted, as this type of portable gas stoves had not yet been introduced into the market. It results therefore, that EN 521:2006 intends to cover only the vertical gas stoves and not the flat designs that are concerned by the formal objection launched by the Netherlands. However, this is reflected neither in its scope nor in any other of its clauses. This poses the risk for confusion amongst manufactures, notified bodies and other concerned parties regarding the extent of the scope of EN 521:2006. |
| --- | --- |

(12)

It appears from the content of EN 521:2006 that it does not take into account the specificities of portable flat gas stoves. It only contains drawings and tests addressing the vertical gas stoves. This reflects the situation at the time it was drafted, as this type of portable gas stoves had not yet been introduced into the market. It results therefore, that EN 521:2006 intends to cover only the vertical gas stoves and not the flat designs that are concerned by the formal objection launched by the Netherlands. However, this is reflected neither in its scope nor in any other of its clauses. This poses the risk for confusion amongst manufactures, notified bodies and other concerned parties regarding the extent of the scope of EN 521:2006.

| (13) | On the basis of EN 521:2006 as well as the information submitted by the Netherlands and the other Member States, by CEN and by industry, and after consulting the Gas Appliances Working Group, there is a wide agreement that in the absence of any provisions in EN 521:2006 addressing the specificities of portable flat gas stoves and the related risks, the standard does not satisfy the essential requirements of Directive 2009/142/EC as regards this type of appliances. Manufacturers of portable flat gas stoves should therefore ensure that their appliances comply with the essential requirements of Directive 2009/142/EC by other means, subject to verification during the conformity assessment. EC-type examination certificates for such appliances that have already been issued on the basis of a presumption of conformity to Directive 2009/142/EC should be re-examined so as to verify whether the appliances concerned comply with the essential requirements of that Directive. |
| --- | --- |

(13)

On the basis of EN 521:2006 as well as the information submitted by the Netherlands and the other Member States, by CEN and by industry, and after consulting the Gas Appliances Working Group, there is a wide agreement that in the absence of any provisions in EN 521:2006 addressing the specificities of portable flat gas stoves and the related risks, the standard does not satisfy the essential requirements of Directive 2009/142/EC as regards this type of appliances. Manufacturers of portable flat gas stoves should therefore ensure that their appliances comply with the essential requirements of Directive 2009/142/EC by other means, subject to verification during the conformity assessment. EC-type examination certificates for such appliances that have already been issued on the basis of a presumption of conformity to Directive 2009/142/EC should be re-examined so as to verify whether the appliances concerned comply with the essential requirements of that Directive.

| (14) | The reference number of EN 521:2006 should continue to be published in the Official Journal of the European Union, as no issues concerning its compliance with the essential requirements of Directive 2009/142/EC with regard to the appliances covered by its scope have been raised. However, in order to ensure legal certainty as to the extent of the scope of EN 521:2006 and therefore the extent of the presumption of conformity, the publication should be accompanied by a warning drawing attention to the fact that EN 521:2006 does not cover portable flat gas stoves. |
| --- | --- |

(14)

The reference number of EN 521:2006 should continue to be published in the Official Journal of the European Union, as no issues concerning its compliance with the essential requirements of Directive 2009/142/EC with regard to the appliances covered by its scope have been raised. However, in order to ensure legal certainty as to the extent of the scope of EN 521:2006 and therefore the extent of the presumption of conformity, the publication should be accompanied by a warning drawing attention to the fact that EN 521:2006 does not cover portable flat gas stoves.

HAS ADOPTED THIS DECISION:

Article 1

1.   The reference of harmonised standard EN 521:2006 ‘Specifications for dedicated liquefied petroleum gas appliances — Portable vapour pressure liquefied petroleum gas appliances’ shall not be withdrawn from the Official Journal of the European Union.

2.   The publication of the reference number of EN 521:2006 in the Official Journal of the European Union shall be accompanied by a warning as set out in the Annex.

Article 2

This Decision is addressed to the Member States.

Done at Brussels, 17 December 2015.

For the Commission

Elżbieta BIEŃKOWSKA

Member of the Commission

---

(1)  OJ L 330, 16.12.2009, p. 10.

1

(2)  OJ L 316, 14.11.2012, p. 12.

2

(3)  Commission Communication in the framework of the implementation of the European Parliament and the Council Directive 2009/142/EC relating to appliances burning gaseous fuels (codified version) (OJ C 349, 22.12.2010, p. 6).

3

---

ANNEX

Publication of titles and references of harmonised standards under Union harmonisation legislation

| ESO (1) | Reference and title of the harmonised standard
  (and reference document) | Reference of superseded standard | Date of cessation of presumption of conformity of superseded standard
  Note 1 |
| --- | --- | --- | --- |
| CEN | EN 521:2006 Specifications for dedicated liquefied petroleum gas appliances — Portable vapour pressure liquefied petroleum gas appliances | EN 521:1998
  Note 2.1 | Date expired
  (30.11.2009) |
| Warning
   (2): This publication does not cover portable flat gas stoves (3). |

ESO (1)

Reference and title of the harmonised standard

(and reference document)

Reference of superseded standard

Date of cessation of presumption of conformity of superseded standard

Note 1

CEN

EN 521:2006 Specifications for dedicated liquefied petroleum gas appliances — Portable vapour pressure liquefied petroleum gas appliances

EN 521:1998

Note 2.1

Date expired

(30.11.2009)

Warning
   (2): This publication does not cover portable flat gas stoves (3).

---

(1)  ESO: European standardisation organisation:

| — | CEN: Avenue Marnix 17, B-1000, Brussels, Tel. +32 2 5500811; fax + 32 2 5500819 (http://www.cen.eu) |
| --- | --- |

—

CEN: Avenue Marnix 17, B-1000, Brussels, Tel. +32 2 5500811; fax + 32 2 5500819 (http://www.cen.eu)

(2)  In accordance with Commission Implementing Decision (EU) 2015/2414 of 17 December 2015 on the publication with a restriction in the Official Journal of the European Union of the reference of harmonised standard EN 521:2006 ‘Specifications for dedicated liquefied petroleum gas appliances — Portable vapour pressure liquefied petroleum gas appliances’ in accordance with Directive 2009/142/EC of the European Parliament and of the Council (OJ L 333, 19.12.2015, p. 120).

(3)  Flat gas stoves consist of a burner assembly fitted on a horizontal body containing an integrated compartment for a gas cartridge beside the burner.

Note 1: Generally the date of cessation of presumption of conformity will be the date of withdrawal (‘dow’), set by the European Standardisation Organisation, but attention of users of these standards is drawn to the fact that in certain exceptional cases this can be otherwise.

Note 2.1: The new (or amended) standard has the same scope as the superseded standard. On the date stated, the superseded standard ceases to give presumption of conformity with the essential requirements of the directive.

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/124 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/124

---

COMMISSION IMPLEMENTING DECISION (EU) 2015/2415

of 17 December 2015

on the approval pursuant to Article 19 of Regulation (EC) No 1008/2008 of the European Parliament and of the Council of modified traffic distribution rules for the airports Milan Malpensa, Milan Linate and Orio al Serio (Bergamo)

(notified under document C(2015) 9177)

(Only the Italian text is authentic)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EC) No 1008/2008 of the European Parliament and of the Council of 24 September 2008 on common rules for the operation of air services in the Community (1), and in particular Article 19(3) thereof,

Whereas:

1.   PROCEDURE

| (1) | By letter of 21 April 2015, received by the Commission on 21 April 2015, the Italian authorities informed the Commission, pursuant to Article 19(3) of Regulation (EC) No 1008/2008, of the Ministerial Decree No 395 of 1 October 2014 amending Decree No 15 of 3 March 2000 on the distribution of air traffic within the Milan airport system, as amended (2) (hereinafter the ‘Lupi Decree’). By letters of 5 November 2014 and 18 March 2015, the Italian authorities provided further information on the Lupi Decree. The Commission requested additional information by letter dated 5 September 2015 to which the Italian authorities replied by letter dated 25 September 2015. |
| --- | --- |

(1)

By letter of 21 April 2015, received by the Commission on 21 April 2015, the Italian authorities informed the Commission, pursuant to Article 19(3) of Regulation (EC) No 1008/2008, of the Ministerial Decree No 395 of 1 October 2014 amending Decree No 15 of 3 March 2000 on the distribution of air traffic within the Milan airport system, as amended (2) (hereinafter the ‘Lupi Decree’). By letters of 5 November 2014 and 18 March 2015, the Italian authorities provided further information on the Lupi Decree. The Commission requested additional information by letter dated 5 September 2015 to which the Italian authorities replied by letter dated 25 September 2015.

| (2) | The airport system of Milan comprises the airports of Malpensa, Linate and Orio al Serio (Bergamo). |
| --- | --- |

(2)

The airport system of Milan comprises the airports of Malpensa, Linate and Orio al Serio (Bergamo).

2.   BACKGROUND AND DESCRIPTION OF THE MEASURE

2.1.   The Bersani and Bersani 2 Decree

| (3) | By Commission Decision of 21 December 2000 (3), the Commission declared the traffic distribution rules for the Milan airport system set out in the Decree of the Minister for Infrastructure and Transport of 3 March 2000 (4) (hereinafter the ‘Bersani Decree’) as compatible with Council Regulation (EEC) No 2408/92 (5). This regulation has since been repealed and replaced by Regulation (EC) No 1008/2008. The Commission's decision was subject to these rules being amended as indicated by the Italian authorities in a letter of 4 December 2000. This amendment took place through the Decree of the Minister for Infrastructure and Transport of 5 January 2001 (6) (hereinafter the ‘Bersani 2 Decree’). |
| --- | --- |

(3)

By Commission Decision of 21 December 2000 (3), the Commission declared the traffic distribution rules for the Milan airport system set out in the Decree of the Minister for Infrastructure and Transport of 3 March 2000 (4) (hereinafter the ‘Bersani Decree’) as compatible with Council Regulation (EEC) No 2408/92 (5). This regulation has since been repealed and replaced by Regulation (EC) No 1008/2008. The Commission's decision was subject to these rules being amended as indicated by the Italian authorities in a letter of 4 December 2000. This amendment took place through the Decree of the Minister for Infrastructure and Transport of 5 January 2001 (6) (hereinafter the ‘Bersani 2 Decree’).

| (4) | The objective of the Bersani Decree and Bersani 2 Decree was to ensure the realisation of the full development potential of Milan Malpensa airport as an international hub, whilst at the same time describing Milan Linate airport as a facility for point to point services. To this end, the Bersani Decree and Bersani 2 Decree contained several provisions; in particular they imposed, at Milan Linate airport, limitations on the number of daily return services to EU airports identified on the basis of passenger traffic volume, as follows:






  — | one daily return service per carrier for routes with traffic between 350 000 and 700 000 passengers, |
| --- | --- | --- |

(4)

The objective of the Bersani Decree and Bersani 2 Decree was to ensure the realisation of the full development potential of Milan Malpensa airport as an international hub, whilst at the same time describing Milan Linate airport as a facility for point to point services. To this end, the Bersani Decree and Bersani 2 Decree contained several provisions; in particular they imposed, at Milan Linate airport, limitations on the number of daily return services to EU airports identified on the basis of passenger traffic volume, as follows:

—

one daily return service per carrier for routes with traffic between 350 000 and 700 000 passengers,

| — | two daily return services per carrier for routes with traffic between 700 000 and 1 400 000 passengers, |
| --- | --- |

—

two daily return services per carrier for routes with traffic between 700 000 and 1 400 000 passengers,

| — | three daily return services per carrier for routes with traffic between 1 400 000 and 2 800 000 passengers, |
| --- | --- |

—

three daily return services per carrier for routes with traffic between 1 400 000 and 2 800 000 passengers,

| — | no limit for routes with traffic above 2 800 000 passengers. |
| --- | --- |

—

no limit for routes with traffic above 2 800 000 passengers.

| (5) | From Linate, Community carriers may, with the arrangements set out immediately above, operate a daily return service using two time slots to airport systems or individual airports located in ‘Objective 1’ regions which in the course of the calendar year 1999 registered passenger traffic of fewer than 350 000 units in Milan's airport system. |
| --- | --- |

(5)

From Linate, Community carriers may, with the arrangements set out immediately above, operate a daily return service using two time slots to airport systems or individual airports located in ‘Objective 1’ regions which in the course of the calendar year 1999 registered passenger traffic of fewer than 350 000 units in Milan's airport system.

| (6) | The Bersani 2 decree specifies that all European capitals will have at least one return trip connection per day with Linate and that Community airports with annual traffic of more than 40 million passengers in 1999 will be connected to Linate by at least two return trips per day, |
| --- | --- |

(6)

The Bersani 2 decree specifies that all European capitals will have at least one return trip connection per day with Linate and that Community airports with annual traffic of more than 40 million passengers in 1999 will be connected to Linate by at least two return trips per day,

| (7) | The Bersani Decree and Bersani 2 Decree also restricted Milan Linate airport to single aisle aircraft for point-to-point scheduled connections within the EU only. |
| --- | --- |

(7)

The Bersani Decree and Bersani 2 Decree also restricted Milan Linate airport to single aisle aircraft for point-to-point scheduled connections within the EU only.

2.2.   The Lupi Decree

| (8) | The Lupi Decree changes the Bersani Decree and the Bersani 2 Decree by removing any limitations on the number of daily return services to EU airports identified on the basis of passenger traffic volume imposed at Milan Linate airport. The other limitations imposed at Milan Linate airport (single aisle aircraft, point-to-point scheduled connections within the EU) remain in place. |
| --- | --- |

(8)

The Lupi Decree changes the Bersani Decree and the Bersani 2 Decree by removing any limitations on the number of daily return services to EU airports identified on the basis of passenger traffic volume imposed at Milan Linate airport. The other limitations imposed at Milan Linate airport (single aisle aircraft, point-to-point scheduled connections within the EU) remain in place.

| (9) | The Italian authorities explained that the reason for this change were the need to abolish restrictions based on criteria that are now obsolete and no longer appropriate and to allow operators holding slots at Milan Linate airport to use them as efficiently as possible. This should contribute to make Italy's and Europe's airport systems more efficient both for business and passengers. |
| --- | --- |

(9)

The Italian authorities explained that the reason for this change were the need to abolish restrictions based on criteria that are now obsolete and no longer appropriate and to allow operators holding slots at Milan Linate airport to use them as efficiently as possible. This should contribute to make Italy's and Europe's airport systems more efficient both for business and passengers.

| (10) | The Lupi Decree (Ministerial Decree No 395) was signed on 1 October and published on 11 October 2014, just prior to the start of the winter 2014-2015 IATA scheduling period, which started on 26 October 2014. The Lupi Decree is applicable since the beginning of the 2014/2015 winter traffic season. |
| --- | --- |

(10)

The Lupi Decree (Ministerial Decree No 395) was signed on 1 October and published on 11 October 2014, just prior to the start of the winter 2014-2015 IATA scheduling period, which started on 26 October 2014. The Lupi Decree is applicable since the beginning of the 2014/2015 winter traffic season.

| (11) | Italy did not consult interested parties prior to the adoption of the Lupi Decree. |
| --- | --- |

(11)

Italy did not consult interested parties prior to the adoption of the Lupi Decree.

3.   OBSERVATIONS SUBMITTED TO THE COMMISSION BY INTERESTED PARTIES

| (12) | The Commission published a summary of the modified traffic distribution rules notified by the Italian authorities in the Official Journal of the European Union
   (7) and invited interested parties to submit comments. |
| --- | --- |

(12)

The Commission published a summary of the modified traffic distribution rules notified by the Italian authorities in the Official Journal of the European Union
   (7) and invited interested parties to submit comments.

| (13) | The Commission received comments from two interested parties, who wished to remain anonymous. The Commission sent a summary of the comments to the Italian authorities to allow the Italian authorities to comment. |
| --- | --- |

(13)

The Commission received comments from two interested parties, who wished to remain anonymous. The Commission sent a summary of the comments to the Italian authorities to allow the Italian authorities to comment.

3.1.   The first interested party

| (14) | The first interested party stated that the Italian authorities had not consulted all the airlines or airports concerned on the modified traffic distribution rules prior to their adoption. Consequently, according to the same interested party, only certain airlines which had been made aware of the imminent changes were able to use the flexibility introduced by the new Decree and to plan accordingly in sufficient time for the start of the winter 2014/2015 scheduling season. |
| --- | --- |

(14)

The first interested party stated that the Italian authorities had not consulted all the airlines or airports concerned on the modified traffic distribution rules prior to their adoption. Consequently, according to the same interested party, only certain airlines which had been made aware of the imminent changes were able to use the flexibility introduced by the new Decree and to plan accordingly in sufficient time for the start of the winter 2014/2015 scheduling season.

| (15) | The first interested party also pointed out that the Italian authorities did not respect their obligation und Regulation (EC) No 1008/2008 not to apply changes to traffic distribution rules before the Commission's approval. |
| --- | --- |

(15)

The first interested party also pointed out that the Italian authorities did not respect their obligation und Regulation (EC) No 1008/2008 not to apply changes to traffic distribution rules before the Commission's approval.

| (16) | Moreover, the first interested party also raised the issue of slots attribution at Milan Linate airport. |
| --- | --- |

(16)

Moreover, the first interested party also raised the issue of slots attribution at Milan Linate airport.

3.2.   The second interested party

| (17) | The second interested party indicated that the timing of the adoption of the Lupi Decree allowed some airlines to introduce new routes from Linate with immediate effect without any proper consultation of the other airlines operating at Linate airport having taken place or even prior information being provided to them. |
| --- | --- |

(17)

The second interested party indicated that the timing of the adoption of the Lupi Decree allowed some airlines to introduce new routes from Linate with immediate effect without any proper consultation of the other airlines operating at Linate airport having taken place or even prior information being provided to them.

| (18) | The second interested party also highlighted that the notification to the Commission of the Lupi Decree was received more than 7 months after its publication. |
| --- | --- |

(18)

The second interested party also highlighted that the notification to the Commission of the Lupi Decree was received more than 7 months after its publication.

| (19) | Moreover, the second interested party considered that the Lupi Decree concerns a specific advantage to Etihad, Alitalia and its European Equity Partners as Alitalia holds the vast majority of slots and that the Lupi Decree has the potential to severely distort competition in favour of Alitalia. The second interested party asked the Commission to immediately repeal the Lupi Decree. |
| --- | --- |

(19)

Moreover, the second interested party considered that the Lupi Decree concerns a specific advantage to Etihad, Alitalia and its European Equity Partners as Alitalia holds the vast majority of slots and that the Lupi Decree has the potential to severely distort competition in favour of Alitalia. The second interested party asked the Commission to immediately repeal the Lupi Decree.

4.   THE TERMS OF ARTICLE 19 OF REGULATION (EC) No 1008/2008

| (20) | Article 19(2) of the Regulation (EC) No 1008/2008 provides that a Member State, after consultation with interested parties, may regulate, without discrimination among destinations inside the Community and on grounds of nationality or identity of air carriers, the distribution of air traffic between airports serving the same city of conurbation. Specific conditions for the distribution of traffic are set out in the same paragraph. |
| --- | --- |

(20)

Article 19(2) of the Regulation (EC) No 1008/2008 provides that a Member State, after consultation with interested parties, may regulate, without discrimination among destinations inside the Community and on grounds of nationality or identity of air carriers, the distribution of air traffic between airports serving the same city of conurbation. Specific conditions for the distribution of traffic are set out in the same paragraph.

| (21) | Article 19(3) of the Regulation (EC) No 1008/2008 provides that a Member State concerned shall inform the Commission of its intention to regulate the distribution of air traffic or to change an existing traffic distribution rule. It also provides that the Commission shall examine the application of Article 19(2) and, within six months of receipt of the information from the Member State, and after having asked the Committee set up in Article 25 of Regulation (EC) No 1008/2008 for opinion shall decide whether the Member State may apply the measures. It adds that the Commission shall publish its decision in the Official Journal of the European Union and that the measures shall not be applied before the publication of the Commission's approval. |
| --- | --- |

(21)

Article 19(3) of the Regulation (EC) No 1008/2008 provides that a Member State concerned shall inform the Commission of its intention to regulate the distribution of air traffic or to change an existing traffic distribution rule. It also provides that the Commission shall examine the application of Article 19(2) and, within six months of receipt of the information from the Member State, and after having asked the Committee set up in Article 25 of Regulation (EC) No 1008/2008 for opinion shall decide whether the Member State may apply the measures. It adds that the Commission shall publish its decision in the Official Journal of the European Union and that the measures shall not be applied before the publication of the Commission's approval.

5.   ASSESSMENT

| (22) | The Lupi Decree modifies the rules regarding traffic distribution for the airport system of Milan by removing limitations at Linate airport on the number of daily return services to EU airports identified on the basis of passenger traffic volume. Therefore, it constitutes a change to an existing traffic distribution rule within the meaning of Article 19(3) of Regulation (EC) No 1008/2008. |
| --- | --- |

(22)

The Lupi Decree modifies the rules regarding traffic distribution for the airport system of Milan by removing limitations at Linate airport on the number of daily return services to EU airports identified on the basis of passenger traffic volume. Therefore, it constitutes a change to an existing traffic distribution rule within the meaning of Article 19(3) of Regulation (EC) No 1008/2008.

| (23) | The Italian authorities consider that the Lupi Decree does not constitute a change to existing traffic distribution rules, as the Lupi Decree was not considered to be a measure aimed at modifying the air traffic within Milan airport system. The Lupi Decree merely removes a restriction to the provision of services. |
| --- | --- |

(23)

The Italian authorities consider that the Lupi Decree does not constitute a change to existing traffic distribution rules, as the Lupi Decree was not considered to be a measure aimed at modifying the air traffic within Milan airport system. The Lupi Decree merely removes a restriction to the provision of services.

| (24) | The Commission does not follow this argument. The limitations on the number of daily return services to EU airports identified on the basis of passenger traffic volume form part of a traffic distribution rule, intended to allocate air services outside the limitations to another airport of the Milan airport system. The Commission approved this traffic distribution rule in 2000. Removing one element of this distribution rule therefore constitutes a change to that rule. |
| --- | --- |

(24)

The Commission does not follow this argument. The limitations on the number of daily return services to EU airports identified on the basis of passenger traffic volume form part of a traffic distribution rule, intended to allocate air services outside the limitations to another airport of the Milan airport system. The Commission approved this traffic distribution rule in 2000. Removing one element of this distribution rule therefore constitutes a change to that rule.

| (25) | The Italian authorities have not consulted interested parties before adopting the Lupi Decree. They have therefore failed to comply with the obligation to do so, set out in Article 19(2) of Regulation (EC) No 1008/2008. |
| --- | --- |

(25)

The Italian authorities have not consulted interested parties before adopting the Lupi Decree. They have therefore failed to comply with the obligation to do so, set out in Article 19(2) of Regulation (EC) No 1008/2008.

| (26) | The Italian authorities consider that they did not need to consult interested third parties as Article 19(2) of Regulation (EC) No 1008/2008 would only require to consult interested parties when the Member State intends to ‘regulate’ traffic, i.e. before creating a traffic distribution rule, but not in case of its amendment. The Commission does not agree with this reasoning. The amendment of a traffic distribution rule means that the rule after the amendment is different from the one applicable before. Having regard to the rationale of Article 19, such (intended) change in the legal situation is not fundamentally different from the change brought about by the introduction of a new rule. This change in legal situation constitutes the very justification for the national authorities' duty to consult interested parties, in the same way as it underpins the authorities' duty to notify the case to the Commission. Hence, the term ‘regulate’ in Article 19(2) has to be understood as also comprising the amendment of traffic distribution rules. |
| --- | --- |

(26)

The Italian authorities consider that they did not need to consult interested third parties as Article 19(2) of Regulation (EC) No 1008/2008 would only require to consult interested parties when the Member State intends to ‘regulate’ traffic, i.e. before creating a traffic distribution rule, but not in case of its amendment. The Commission does not agree with this reasoning. The amendment of a traffic distribution rule means that the rule after the amendment is different from the one applicable before. Having regard to the rationale of Article 19, such (intended) change in the legal situation is not fundamentally different from the change brought about by the introduction of a new rule. This change in legal situation constitutes the very justification for the national authorities' duty to consult interested parties, in the same way as it underpins the authorities' duty to notify the case to the Commission. Hence, the term ‘regulate’ in Article 19(2) has to be understood as also comprising the amendment of traffic distribution rules.

| (27) | The Italian authorities argue that a consultation was not necessary from a substantial point of view as all air carriers holding slots at Linate airport equally benefitted from the Lupi Decree. The Commission notes that this argument anticipates upon the possible conclusions to be drawn in light of the observations interested parties are entitled to make. By definition, it cannot defeat Italy's obligation to consult interested parties first, before drawing any conclusions. |
| --- | --- |

(27)

The Italian authorities argue that a consultation was not necessary from a substantial point of view as all air carriers holding slots at Linate airport equally benefitted from the Lupi Decree. The Commission notes that this argument anticipates upon the possible conclusions to be drawn in light of the observations interested parties are entitled to make. By definition, it cannot defeat Italy's obligation to consult interested parties first, before drawing any conclusions.

| (28) | The Italian authorities indicated that they are prepared to carry out a consultation now. For the sake of clarity, however, it must be underlined that such a consultation would need to be followed by a new act, to be taken in light of the observations submitted. Such new act would be indispensable even if, following the consultation, the Italian authorities were to continue to consider that the rule as amended by the Lupi decree is appropriate. |
| --- | --- |

(28)

The Italian authorities indicated that they are prepared to carry out a consultation now. For the sake of clarity, however, it must be underlined that such a consultation would need to be followed by a new act, to be taken in light of the observations submitted. Such new act would be indispensable even if, following the consultation, the Italian authorities were to continue to consider that the rule as amended by the Lupi decree is appropriate.

6.   CONCLUSION

| (29) | Contrary to Article 19(2) of Regulation (EC) No 1008/2008, the Italian authorities have failed to consult interested parties before amending the traffic distribution rules for the Milan airport system. |
| --- | --- |

(29)

Contrary to Article 19(2) of Regulation (EC) No 1008/2008, the Italian authorities have failed to consult interested parties before amending the traffic distribution rules for the Milan airport system.

| (30) | The measures provided for in the Ministerial Decree No 395 of 1 October 2014 amending Decree No 15 of 3 March 2000 on the distribution of air traffic within the Milan airport system, as amended, notified to the Commission on 21 April 2015, can therefore not be approved. |
| --- | --- |

(30)

The measures provided for in the Ministerial Decree No 395 of 1 October 2014 amending Decree No 15 of 3 March 2000 on the distribution of air traffic within the Milan airport system, as amended, notified to the Commission on 21 April 2015, can therefore not be approved.

| (31) | This Decision is in accordance with the opinion of the Committee referred to in Article 25 of Regulation (EC) No 1008/2008, |
| --- | --- |

(31)

This Decision is in accordance with the opinion of the Committee referred to in Article 25 of Regulation (EC) No 1008/2008,

HAS ADOPTED THIS DECISION:

Article 1

Approval of the measures provided for in the Ministerial Decree No 395 of 1 October 2014 amending Decree No 15 of 3 March 2000 on the distribution of air traffic within the Milan airport system, notified to the Commission on 21 April 2015, is hereby denied.

Article 2

This Decision is addressed to the Republic of Italy.

Done at Brussels, 17 December 2015.

For the Commission

Violeta BULC

Member of the Commission

---

(1)  OJ L 293, 31.10.2008, p. 3.

1

(2)  Italian Official Gazette No 237 of 11 October 2014.

2

(3)  OJ L 58, 28.2.2001, p. 29.

3

(4)  Italian Official Gazette No 60 of 13 March 2000.

4

(5)  Council Regulation (EEC) No 2408/92 of 23 July 1992 on access for Community air carriers to intra-Community air routes (OJ L 240, 24.8.1992, p. 8). As regards this repeal, see Article 27 of Regulation (EC) No 1008/2008.

5

(6)  Italian Official Gazette No 14 of 18 January 2001.

6

(7)  OJ C 183, 4.6.2015, p. 4.

7

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/128 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/128

---

COMMISSION IMPLEMENTING DECISION (EU) 2015/2416

of 17 December 2015

recognising certain areas of the United States of America as being free from Agrilus planipennis Fairmaire

(notified under document C(2015) 9185)

THE EUROPEAN COMMISSION,

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

Having regard to Council Directive 2000/29/EC of 8 May 2000 on protective measures against the introduction into the Community of organisms harmful to plants or plant products and against their spread within the Community (1), and in particular points 2.3, 2.4 and 2.5 of Section I of Part A of Annex IV thereof,

Whereas:

| (1) | Points 2.3, 2.4 and 2.5 of Section I of Part A of Annex IV to Directive 2000/29/EC provide for special requirements concerning the introduction into the Union of certain plant products and other objects originating from certain countries. One of those special requirements is the requirement of an official statement that those plant products and other objects originate in an area recognised as being free from Agrilus planipennis Fairmaire. |
| --- | --- |

(1)

Points 2.3, 2.4 and 2.5 of Section I of Part A of Annex IV to Directive 2000/29/EC provide for special requirements concerning the introduction into the Union of certain plant products and other objects originating from certain countries. One of those special requirements is the requirement of an official statement that those plant products and other objects originate in an area recognised as being free from Agrilus planipennis Fairmaire.

| (2) | The United States of America have requested the recognition of certain areas of their territories as being free from Agrilus planipennis Fairmaire in accordance with points 2.3, 2.4 and 2.5 of Section I of Part A of Annex IV of Directive 2000/29/EC. |
| --- | --- |

(2)

The United States of America have requested the recognition of certain areas of their territories as being free from Agrilus planipennis Fairmaire in accordance with points 2.3, 2.4 and 2.5 of Section I of Part A of Annex IV of Directive 2000/29/EC.

| (3) | It appears from the official information submitted by the United States of America that certain areas of its territory are free from Agrilus planipennis Fairmaire. Those areas of the United States of America should therefore be recognized as being free from that harmful organism. |
| --- | --- |

(3)

It appears from the official information submitted by the United States of America that certain areas of its territory are free from Agrilus planipennis Fairmaire. Those areas of the United States of America should therefore be recognized as being free from that harmful organism.

| (4) | In view of the continued spread of Agrilus planipennis Fairmaire in the United States of America, it is appropriate to limit the recognition of the areas concerned as being free from Agrilus planipennis Fairmaire to a certain period. |
| --- | --- |

(4)

In view of the continued spread of Agrilus planipennis Fairmaire in the United States of America, it is appropriate to limit the recognition of the areas concerned as being free from Agrilus planipennis Fairmaire to a certain period.

| (5) | The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed, |
| --- | --- |

(5)

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

HAS ADOPTED THIS DECISION:

Article 1

Recognition

For the purposes of points 2.3, 2.4 and 2.5 of Section I of Part A of Annex IV to Directive 2000/29/EC, the areas of the United States of America listed in the Annex to this Decision are recognised as being free from Agrilus planipennis Fairmaire.

Article 2

Expiry date

This Decision shall expire on 31 December 2017.

Article 3

Addressees

This Decision is addressed to the Member States.

Done at Brussels, 17 December 2015.

For the Commission

Vytenis ANDRIUKAITIS

Member of the Commission

---

(1)  OJ L 169, 10.7.2000, p. 1.

1

---

ANNEX

LIST OF AREAS, AS REFERRED TO IN ARTICLE 1

| (1) | States being free from Agrilus planipennis Fairmaire







  Alaska
  Arizona
  California
  Florida
  Hawaii
  Idaho
  Mississippi
  Montana
  Nevada | New Mexico
  North Dakota
  Oklahoma
  Oregon
  South Dakota
  Utah
  Washington
  Wyoming |
| --- | --- | --- |

(1)

States being free from Agrilus planipennis Fairmaire

Alaska

Arizona

California

Florida

Hawaii

Idaho

Mississippi

Montana

Nevada

New Mexico

North Dakota

Oklahoma

Oregon

South Dakota

Utah

Washington

Wyoming

| (2) | Counties being free from Agrilus planipennis Fairmaire







  (a) | Counties in Alabama:







  Autauga
  Baldwin
  Barbour
  Bibb
  Blount
  Bullock
  Butler
  Calhoun
  Chambers
  Chilton
  Choctaw
  Clarke
  Clay
  Coffee
  Colbert
  Conecuh
  Coosa
  Covington
  Crenshaw
  Cullman
  Dale
  Dallas | DeKalb
  Elmore
  Escambia
  Etowah
  Fayette
  Franklin
  Geneva
  Greene
  Hale
  Henry
  Houston
  Jefferson
  Lamar
  Lawrence
  Lee
  Lowndes
  Macon
  Marengo
  Marion
  Marshall
  Mobile
  Monroe |
| --- | --- | --- | --- |

(2)

Counties being free from Agrilus planipennis Fairmaire

(a)

Counties in Alabama:

Autauga

Baldwin

Barbour

Bibb

Blount

Bullock

Butler

Calhoun

Chambers

Chilton

Choctaw

Clarke

Clay

Coffee

Colbert

Conecuh

Coosa

Covington

Crenshaw

Cullman

Dale

Dallas

DeKalb

Elmore

Escambia

Etowah

Fayette

Franklin

Geneva

Greene

Hale

Henry

Houston

Jefferson

Lamar

Lawrence

Lee

Lowndes

Macon

Marengo

Marion

Marshall

Mobile

Monroe

| Montgomery
  Morgan
  Perry
  Pickens
  Pike
  Russell
  Shelby
  St. Clair | Sumter
  Talladega
  Tallapoosa
  Tuscaloosa
  Walker
  Washington
  Wilcox
  Winston |
| --- | --- |

Montgomery

Morgan

Perry

Pickens

Pike

Russell

Shelby

St. Clair

Sumter

Talladega

Tallapoosa

Tuscaloosa

Walker

Washington

Wilcox

Winston

| (b) | Counties in Arkansas:







  Baxter
  Benton
  Boone
  Carroll
  Clay
  Cleburne
  Conway
  Craighead
  Crawford
  Crittenden
  Cross
  Faulkner
  Franklin
  Fulton
  Greene
  Independence
  Izard
  Jackson
  Johnson
  Lawrence
  Lee
  Logan | Madison
  Marion
  Mississippi
  Monroe
  Newton
  Phillips
  Poinsett
  Polk
  Pope
  Prairie
  Randolph
  St. Francis
  Scott
  Searcy
  Sebastian
  Sharp
  Stone
  Van Buren
  Washington
  White
  Woodruff |
| --- | --- | --- |

(b)

Counties in Arkansas:

Baxter

Benton

Boone

Carroll

Clay

Cleburne

Conway

Craighead

Crawford

Crittenden

Cross

Faulkner

Franklin

Fulton

Greene

Independence

Izard

Jackson

Johnson

Lawrence

Lee

Logan

Madison

Marion

Mississippi

Monroe

Newton

Phillips

Poinsett

Polk

Pope

Prairie

Randolph

St. Francis

Scott

Searcy

Sebastian

Sharp

Stone

Van Buren

Washington

White

Woodruff

| (c) | Counties in Colorado:







  Alamosa
  Arapahoe
  Archuleta
  Baca
  Bent | Broomfield
  Chaffee
  Cheyenne
  Clear Creek
  Conejos |
| --- | --- | --- |

(c)

Counties in Colorado:

Alamosa

Arapahoe

Archuleta

Baca

Bent

Broomfield

Chaffee

Cheyenne

Clear Creek

Conejos

| Costilla
  Crowley
  Custer
  Delta
  Denver
  Dolores
  Douglas
  Eagle
  El Paso
  Elbert
  Fremont
  Garfield
  Gunnison
  Hinsdale
  Huerfano
  Jackson
  Kiowa
  Kit Carson
  La Plata
  Lake
  Las Animas
  Lincoln
  Logan
  Mesa | Mineral
  Moffat
  Montezuma
  Montrose
  Morgan
  Otero
  Ouray
  Park
  Phillips
  Pitkin
  Prowers
  Pueblo
  Rio Blanco
  Rio Grande
  Routt
  Saguache
  San Juan
  San Miguel
  Sedgwick
  Summit
  Teller
  Washington
  Yuma |
| --- | --- |

Costilla

Crowley

Custer

Delta

Denver

Dolores

Douglas

Eagle

El Paso

Elbert

Fremont

Garfield

Gunnison

Hinsdale

Huerfano

Jackson

Kiowa

Kit Carson

La Plata

Lake

Las Animas

Lincoln

Logan

Mesa

Mineral

Moffat

Montezuma

Montrose

Morgan

Otero

Ouray

Park

Phillips

Pitkin

Prowers

Pueblo

Rio Blanco

Rio Grande

Routt

Saguache

San Juan

San Miguel

Sedgwick

Summit

Teller

Washington

Yuma

| (d) | Counties in Georgia:







  Appling
  Atkinson
  Bacon
  Baker
  Baldwin
  Ben Hill
  Berrien
  Bibb
  Bleckley
  Brantley
  Brooks
  Bryan | Bulloch
  Burke
  Calhoun
  Camden
  Candler
  Charlton
  Chatham
  Chattahoochee
  Clay
  Clinch
  Coffee
  Colquitt |
| --- | --- | --- |

(d)

Counties in Georgia:

Appling

Atkinson

Bacon

Baker

Baldwin

Ben Hill

Berrien

Bibb

Bleckley

Brantley

Brooks

Bryan

Bulloch

Burke

Calhoun

Camden

Candler

Charlton

Chatham

Chattahoochee

Clay

Clinch

Coffee

Colquitt

| Columbia
  Cook
  Crawford
  Crisp
  Decatur
  Dodge
  Dooly
  Dougherty
  Early
  Echols
  Effingham
  Emanuel
  Evans
  Glascock
  Glynn
  Grady
  Hancock
  Harris
  Houston
  Irwin
  Jeff Davis
  Jefferson
  Jenkins
  Johnson
  Jones
  Lanier
  Laurens
  Lee
  Liberty
  Lincoln
  Long
  Lowndes
  Macon
  Marion
  McDuffie
  McIntosh
  Miller | Mitchell
  Montgomery
  Morgan
  Muscogee
  Peach
  Pierce
  Pulaski
  Quitman
  Randolph
  Richmond
  Schley
  Seminole
  Stewart
  Sumter
  Talbot
  Taliaferro
  Tattnall
  Taylor
  Telfair
  Terrell
  Thomas
  Tift
  Toombs
  Treutlen
  Turner
  Twiggs
  Upson
  Ware
  Warren
  Washington
  Wayne
  Webster
  Wheeler
  Wilcox
  Wilkinson
  Worth |
| --- | --- |

Columbia

Cook

Crawford

Crisp

Decatur

Dodge

Dooly

Dougherty

Early

Echols

Effingham

Emanuel

Evans

Glascock

Glynn

Grady

Hancock

Harris

Houston

Irwin

Jeff Davis

Jefferson

Jenkins

Johnson

Jones

Lanier

Laurens

Lee

Liberty

Lincoln

Long

Lowndes

Macon

Marion

McDuffie

McIntosh

Miller

Mitchell

Montgomery

Morgan

Muscogee

Peach

Pierce

Pulaski

Quitman

Randolph

Richmond

Schley

Seminole

Stewart

Sumter

Talbot

Taliaferro

Tattnall

Taylor

Telfair

Terrell

Thomas

Tift

Toombs

Treutlen

Turner

Twiggs

Upson

Ware

Warren

Washington

Wayne

Webster

Wheeler

Wilcox

Wilkinson

Worth

| (e) | Counties in Kansas:







  Allen
  Anderson
  Barber
  Barton
  Bourbon
  Butler
  Chase
  Chautauqua
  Cherokee
  Cheyenne
  Clark
  Clay
  Cloud
  Coffey
  Comanche
  Cowley
  Crawford
  Decatur
  Dickinson
  Edwards
  Elk
  Ellis
  Ellsworth
  Finney
  Ford
  Geary
  Gove
  Graham
  Grant
  Gray
  Greeley
  Greenwood
  Hamilton
  Harper
  Harvey
  Haskell
  Hodgeman | Jewell
  Kearny
  Kingman
  Kiowa
  Labette
  Lane
  Lincoln
  Linn
  Logan
  Lyon
  McPherson
  Marion
  Marshall
  Meade
  Mitchell
  Montgomery
  Morris
  Morton
  Nemaha
  Neosho
  Ness
  Norton
  Osborne
  Ottawa
  Pawnee
  Phillips
  Pottawatomie
  Pratt
  Rawlins
  Reno
  Republic
  Rice
  Riley
  Rooks
  Rush
  Russell
  Saline |
| --- | --- | --- |

(e)

Counties in Kansas:

Allen

Anderson

Barber

Barton

Bourbon

Butler

Chase

Chautauqua

Cherokee

Cheyenne

Clark

Clay

Cloud

Coffey

Comanche

Cowley

Crawford

Decatur

Dickinson

Edwards

Elk

Ellis

Ellsworth

Finney

Ford

Geary

Gove

Graham

Grant

Gray

Greeley

Greenwood

Hamilton

Harper

Harvey

Haskell

Hodgeman

Jewell

Kearny

Kingman

Kiowa

Labette

Lane

Lincoln

Linn

Logan

Lyon

McPherson

Marion

Marshall

Meade

Mitchell

Montgomery

Morris

Morton

Nemaha

Neosho

Ness

Norton

Osborne

Ottawa

Pawnee

Phillips

Pottawatomie

Pratt

Rawlins

Reno

Republic

Rice

Riley

Rooks

Rush

Russell

Saline

| Scott
  Sedgwick
  Seward
  Sheridan
  Sherman
  Smith
  Stafford
  Stanton
  Stevens | Sumner
  Thomas
  Trego
  Wabaunsee
  Wallace
  Washington
  Wichita
  Wilson
  Woodson |
| --- | --- |

Scott

Sedgwick

Seward

Sheridan

Sherman

Smith

Stafford

Stanton

Stevens

Sumner

Thomas

Trego

Wabaunsee

Wallace

Washington

Wichita

Wilson

Woodson

| (f) | Counties (Parishes) in Louisiana:







  Acadia
  Allen
  Ascension
  Assumption
  Avoyelles
  Beauregard
  Calcasieu
  Caldwell
  Cameron
  Catahoula
  Concordia
  De Soto
  East Baton Rouge
  East Feliciana
  Evangeline
  Franklin
  Grant
  Iberia
  Iberville
  Jefferson Davis
  Jefferson
  Lafayette
  Lafourche
  La Salle
  Livingston | Natchitoches
  Orleans
  Plaquemines
  Pointe Coupee
  Rapides
  Red River
  Sabine
  St. Bernard
  St. Charles
  St. Helena
  St. James
  St. John the Baptist
  St. Landry
  St. Martin
  St. Mary
  St. Tammany
  Tangipahoa
  Tensas
  Terrebonne
  Vermilion
  Vernon
  Washington
  West Baton Rouge
  West Feliciana
  Winn |
| --- | --- | --- |

(f)

Counties (Parishes) in Louisiana:

Acadia

Allen

Ascension

Assumption

Avoyelles

Beauregard

Calcasieu

Caldwell

Cameron

Catahoula

Concordia

De Soto

East Baton Rouge

East Feliciana

Evangeline

Franklin

Grant

Iberia

Iberville

Jefferson Davis

Jefferson

Lafayette

Lafourche

La Salle

Livingston

Natchitoches

Orleans

Plaquemines

Pointe Coupee

Rapides

Red River

Sabine

St. Bernard

St. Charles

St. Helena

St. James

St. John the Baptist

St. Landry

St. Martin

St. Mary

St. Tammany

Tangipahoa

Tensas

Terrebonne

Vermilion

Vernon

Washington

West Baton Rouge

West Feliciana

Winn

| (g) | Counties in Maine:







  Aroostook
  Franklin
  Hancock
  Kennebec
  Knox
  Lincoln | Penobscot
  Piscataquis
  Somerset
  Waldo
  Washington |
| --- | --- | --- |

(g)

Counties in Maine:

Aroostook

Franklin

Hancock

Kennebec

Knox

Lincoln

Penobscot

Piscataquis

Somerset

Waldo

Washington

| (h) | Counties in Minnesota:







  Becker
  Beltrami
  Big Stone
  Blue Earth
  Brown
  Cass
  Chippewa
  Clay
  Clearwater
  Cook
  Cottonwood
  Crow Wing
  Douglas
  Faribault
  Grant
  Hubbard
  Jackson
  Kandiyohi
  Kittson
  Koochiching
  Lac qui Parle
  Lake of the Woods
  Lincoln
  Lyon
  Mahnomen
  Martin | Meeker
  Morrison
  Murray
  Nicollet
  Nobles
  Norman
  Otter Tail
  Pennington
  Pipestone
  Polk
  Pope
  Red Lake
  Redwood
  Renville
  Rock
  Roseau
  Stearns
  Stevens
  Swift
  Todd
  Traverse
  Wabasha
  Wadena
  Watonwan
  Wilkin
  Yellow Medicine |
| --- | --- | --- |

(h)

Counties in Minnesota:

Becker

Beltrami

Big Stone

Blue Earth

Brown

Cass

Chippewa

Clay

Clearwater

Cook

Cottonwood

Crow Wing

Douglas

Faribault

Grant

Hubbard

Jackson

Kandiyohi

Kittson

Koochiching

Lac qui Parle

Lake of the Woods

Lincoln

Lyon

Mahnomen

Martin

Meeker

Morrison

Murray

Nicollet

Nobles

Norman

Otter Tail

Pennington

Pipestone

Polk

Pope

Red Lake

Redwood

Renville

Rock

Roseau

Stearns

Stevens

Swift

Todd

Traverse

Wabasha

Wadena

Watonwan

Wilkin

Yellow Medicine

| (i) | Counties in Nebraska:







  Adams
  Antelope | Arthur
  Banner |
| --- | --- | --- |

(i)

Counties in Nebraska:

Adams

Antelope

Arthur

Banner

| Blaine
  Boone
  Box Butte
  Boyd
  Brown
  Buffalo
  Burt
  Butler
  Cedar
  Chase
  Cherry
  Cheyenne
  Clay
  Colfax
  Cuming
  Custer
  Dakota
  Dawes
  Dawson
  Deuel
  Dixon
  Dodge
  Dundy
  Fillmore
  Franklin
  Frontier
  Furnas
  Gage
  Garden
  Garfield
  Gosper
  Grant
  Greeley
  Hall
  Hamilton
  Harlan
  Hayes
  Hitchcock | Holt
  Hooker
  Howard
  Jefferson
  Kearney
  Keith
  Keya Paha
  Kimball
  Knox
  Lancaster
  Lincoln
  Logan
  Loup
  Madison
  McPherson
  Merrick
  Morrill
  Nance
  Nuckolls
  Perkins
  Phelps
  Pierce
  Platte
  Polk
  Red Willow
  Rock
  Saline
  Saunders
  Seward
  Scotts Bluff
  Sheridan
  Sherman
  Sioux
  Stanton
  Thayer
  Thomas
  Thurston
  Valley |
| --- | --- |

Blaine

Boone

Box Butte

Boyd

Brown

Buffalo

Burt

Butler

Cedar

Chase

Cherry

Cheyenne

Clay

Colfax

Cuming

Custer

Dakota

Dawes

Dawson

Deuel

Dixon

Dodge

Dundy

Fillmore

Franklin

Frontier

Furnas

Gage

Garden

Garfield

Gosper

Grant

Greeley

Hall

Hamilton

Harlan

Hayes

Hitchcock

Holt

Hooker

Howard

Jefferson

Kearney

Keith

Keya Paha

Kimball

Knox

Lancaster

Lincoln

Logan

Loup

Madison

McPherson

Merrick

Morrill

Nance

Nuckolls

Perkins

Phelps

Pierce

Platte

Polk

Red Willow

Rock

Saline

Saunders

Seward

Scotts Bluff

Sheridan

Sherman

Sioux

Stanton

Thayer

Thomas

Thurston

Valley

| Wayne
  Webster | Wheeler
  York |
| --- | --- |

Wayne

Webster

Wheeler

York

| (j) | Counties in New Hampshire:

  Coos |
| --- | --- |

(j)

Counties in New Hampshire:

Coos

| (k) | Counties in South Carolina:







  Aiken County
  Allendale County
  Bamberg County
  Barnwell County
  Beaufort County
  Berkeley County
  Calhoun County
  Charleston County
  Chesterfield County
  Clarendon County
  Colleton County
  Darlington County
  Dillon County
  Dorchester County
  Edgefield County
  Fairfield County
  Florence County
  Georgetown County | Greenwood County
  Hampton County
  Horry County
  Jasper County
  Kershaw County
  Lancaster County
  Laurens County
  Lee County
  Lexington County
  Marion County
  Marlboro County
  McCormick County
  Newberry County
  Orangeburg County
  Richland County
  Saluda County
  Sumter County
  Williamsburg County |
| --- | --- | --- |

(k)

Counties in South Carolina:

Aiken County

Allendale County

Bamberg County

Barnwell County

Beaufort County

Berkeley County

Calhoun County

Charleston County

Chesterfield County

Clarendon County

Colleton County

Darlington County

Dillon County

Dorchester County

Edgefield County

Fairfield County

Florence County

Georgetown County

Greenwood County

Hampton County

Horry County

Jasper County

Kershaw County

Lancaster County

Laurens County

Lee County

Lexington County

Marion County

Marlboro County

McCormick County

Newberry County

Orangeburg County

Richland County

Saluda County

Sumter County

Williamsburg County

| (l) | Counties in Tennessee:







  Crockett
  Decatur
  Dyer
  Fayette
  Gibson
  Hardeman
  Hardin
  Haywood
  Henderson | Lake
  Lauderdale
  Madison
  McNairy
  Obion
  Shelby
  Tipton
  Weakley |
| --- | --- | --- |

(l)

Counties in Tennessee:

Crockett

Decatur

Dyer

Fayette

Gibson

Hardeman

Hardin

Haywood

Henderson

Lake

Lauderdale

Madison

McNairy

Obion

Shelby

Tipton

Weakley

| (m) | Counties in Texas:







  Anderson
  Andrews
  Angelina | Aransas
  Archer
  Armstrong |
| --- | --- | --- |

(m)

Counties in Texas:

Anderson

Andrews

Angelina

Aransas

Archer

Armstrong

| Atascosa
  Austin
  Bailey
  Bandera
  Bastrop
  Baylor
  Bee
  Bell
  Bexar
  Blanco
  Borden
  Bosque
  Brazoria
  Brazos
  Brewster
  Briscoe
  Brooks
  Brown
  Burleson
  Burnet
  Caldwell
  Calhoun
  Callahan
  Cameron
  Camp
  Carson
  Castro
  Chambers
  Cherokee
  Childress
  Clay
  Cochran
  Coke
  Coleman
  Collin
  Collingsworth
  Colorado
  Comal | Comanche
  Concho
  Cooke
  Coryell
  Cottle
  Crane
  Crockett
  Crosby
  Culberson
  Dallam
  Dallas
  Dawson
  De Witt
  Deaf Smith
  Delta
  Denton
  Dickens
  Dimmit
  Donley
  Duval
  Eastland
  Ector
  Edwards
  El Paso
  Ellis
  Erath
  Falls
  Fannin
  Fayette
  Fisher
  Floyd
  Foard
  Fort Bend
  Franklin
  Freestone
  Frio
  Gaines
  Galveston |
| --- | --- |

Atascosa

Austin

Bailey

Bandera

Bastrop

Baylor

Bee

Bell

Bexar

Blanco

Borden

Bosque

Brazoria

Brazos

Brewster

Briscoe

Brooks

Brown

Burleson

Burnet

Caldwell

Calhoun

Callahan

Cameron

Camp

Carson

Castro

Chambers

Cherokee

Childress

Clay

Cochran

Coke

Coleman

Collin

Collingsworth

Colorado

Comal

Comanche

Concho

Cooke

Coryell

Cottle

Crane

Crockett

Crosby

Culberson

Dallam

Dallas

Dawson

De Witt

Deaf Smith

Delta

Denton

Dickens

Dimmit

Donley

Duval

Eastland

Ector

Edwards

El Paso

Ellis

Erath

Falls

Fannin

Fayette

Fisher

Floyd

Foard

Fort Bend

Franklin

Freestone

Frio

Gaines

Galveston

| Garza
  Gillespie
  Glasscock
  Goliad
  Gonzales
  Gray
  Grayson
  Gregg
  Grimes
  Guadalupe
  Hale
  Hall
  Hamilton
  Hansford
  Hardeman
  Hardin
  Harris
  Hartley
  Haskell
  Hays
  Hemphill
  Henderson
  Hidalgo
  Hill
  Hockley
  Hood
  Hopkins
  Houston
  Howard
  Hudspeth
  Hunt
  Hutchinson
  Irion
  Jack
  Jackson
  Jasper
  Jeff Davis
  Jefferson | Jim Hogg
  Jim Wells
  Johnson
  Jones
  Karnes
  Kaufman
  Kendall
  Kenedy
  Kent
  Kerr
  Kimble
  King
  Kinney
  Kleberg
  Knox
  La Salle
  Lamar
  Lamb
  Lampasas
  Lavaca
  Lee
  Leon
  Liberty
  Limestone
  Lipscomb
  Live Oak
  Llano
  Loving
  Lubbock
  Lynn
  Madison
  Martin
  Mason
  Matagorda
  Maverick
  McCulloch
  McLennan
  McMullen |
| --- | --- |

Garza

Gillespie

Glasscock

Goliad

Gonzales

Gray

Grayson

Gregg

Grimes

Guadalupe

Hale

Hall

Hamilton

Hansford

Hardeman

Hardin

Harris

Hartley

Haskell

Hays

Hemphill

Henderson

Hidalgo

Hill

Hockley

Hood

Hopkins

Houston

Howard

Hudspeth

Hunt

Hutchinson

Irion

Jack

Jackson

Jasper

Jeff Davis

Jefferson

Jim Hogg

Jim Wells

Johnson

Jones

Karnes

Kaufman

Kendall

Kenedy

Kent

Kerr

Kimble

King

Kinney

Kleberg

Knox

La Salle

Lamar

Lamb

Lampasas

Lavaca

Lee

Leon

Liberty

Limestone

Lipscomb

Live Oak

Llano

Loving

Lubbock

Lynn

Madison

Martin

Mason

Matagorda

Maverick

McCulloch

McLennan

McMullen

| Medina
  Menard
  Midland
  Milam
  Mills
  Mitchell
  Montague
  Montgomery
  Moore
  Morris
  Motley
  Nacogdoches
  Navarro
  Newton
  Nolan
  Nueces
  Ochiltree
  Oldham
  Orange
  Palo Pinto
  Parker
  Parmer
  Pecos
  Polk
  Potter
  Presidio
  Rains
  Randall
  Reagan
  Real
  Red River
  Reeves
  Refugio
  Roberts
  Robertson
  Rockwall
  Runnels
  Rusk | Sabine
  San Augustine
  San Jacinto
  San Patricio
  San Saba
  Schleicher
  Scurry
  Shackelford
  Shelby
  Sherman
  Smith
  Somervell
  Starr
  Stephens
  Sterling
  Stonewall
  Sutton
  Swisher
  Tarrant
  Taylor
  Terrell
  Terry
  Throckmorton
  Titus
  Tom Green
  Travis
  Trinity
  Tyler
  Upshur
  Upton
  Uvalde
  Val Verde
  Van Zandt
  Victoria
  Walker
  Waller
  Ward
  Washington |
| --- | --- |

Medina

Menard

Midland

Milam

Mills

Mitchell

Montague

Montgomery

Moore

Morris

Motley

Nacogdoches

Navarro

Newton

Nolan

Nueces

Ochiltree

Oldham

Orange

Palo Pinto

Parker

Parmer

Pecos

Polk

Potter

Presidio

Rains

Randall

Reagan

Real

Red River

Reeves

Refugio

Roberts

Robertson

Rockwall

Runnels

Rusk

Sabine

San Augustine

San Jacinto

San Patricio

San Saba

Schleicher

Scurry

Shackelford

Shelby

Sherman

Smith

Somervell

Starr

Stephens

Sterling

Stonewall

Sutton

Swisher

Tarrant

Taylor

Terrell

Terry

Throckmorton

Titus

Tom Green

Travis

Trinity

Tyler

Upshur

Upton

Uvalde

Val Verde

Van Zandt

Victoria

Walker

Waller

Ward

Washington

| Webb
  Wharton
  Wheeler
  Wichita
  Wilbarger
  Willacy
  Williamson
  Wilson | Winkler
  Wise
  Wood
  Yoakum
  Young
  Zapata
  Zavala |
| --- | --- |

Webb

Wharton

Wheeler

Wichita

Wilbarger

Willacy

Williamson

Wilson

Winkler

Wise

Wood

Yoakum

Young

Zapata

Zavala

| (n) | Counties in Wisconsin:

  Rusk |
| --- | --- |

(n)

Counties in Wisconsin:

Rusk

| (o) | Counties in Vermont:







  Addison
  Caledonia
  Chittenden
  Essex
  Franklin | Grand Isle
  Lamoille
  Orleans
  Washington |
| --- | --- | --- |

(o)

Counties in Vermont:

Addison

Caledonia

Chittenden

Essex

Franklin

Grand Isle

Lamoille

Orleans

Washington

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/143 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/143

---

COMMISSION IMPLEMENTING DECISION (EU) 2015/2417

of 17 December 2015

amending Implementing Decision (EU) 2015/789 as regards measures to prevent the introduction into and the spread within the Union of Xylella fastidiosa (Wells et al.)

(notified under document C(2015) 9191)

THE EUROPEAN COMMISSION,

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

Having regard to Council Directive 2000/29/EC of 8 May 2000 on protective measures against the introduction into the Community of organisms harmful to plants or plant products and against their spread within the Community (1), and in particular the fourth sentence of Article 16(3) thereof,

Whereas:

| (1) | Commission Implementing Decision (EU) 2015/789 (2) has been applied since May 2015. In view of notifications, in the meantime, of new outbreaks of Xylella fastidiosa (Wells et al.) (hereinafter ‘the specified organism’) by the French authorities in their respective territories, the measures provided for in that Decision should be adapted to the current situation. |
| --- | --- |

(1)

Commission Implementing Decision (EU) 2015/789 (2) has been applied since May 2015. In view of notifications, in the meantime, of new outbreaks of Xylella fastidiosa (Wells et al.) (hereinafter ‘the specified organism’) by the French authorities in their respective territories, the measures provided for in that Decision should be adapted to the current situation.

| (2) | Scientific analyses have shown that different subspecies of the specified organism occur in the Union territory. Moreover, several host plants have been found to be susceptible to only one of those subspecies. Therefore, the definition of host plants should be amended in order to take into account such developments. For the same reason it would also be appropriate to offer the possibility to Member States to demarcate areas only with regard to those subspecies. |
| --- | --- |

(2)

Scientific analyses have shown that different subspecies of the specified organism occur in the Union territory. Moreover, several host plants have been found to be susceptible to only one of those subspecies. Therefore, the definition of host plants should be amended in order to take into account such developments. For the same reason it would also be appropriate to offer the possibility to Member States to demarcate areas only with regard to those subspecies.

| (3) | In order to ensure a more timely approach as regards the listing of host plants, which are currently listed in Annex II to Implementing Decision (EU) 2015/789, the definition of host plants should be amended, Annex II should be deleted and the list of host plants should be published in a Commission database of ‘host plants susceptible to Xylella fastidiosa in the Union territory’. |
| --- | --- |

(3)

In order to ensure a more timely approach as regards the listing of host plants, which are currently listed in Annex II to Implementing Decision (EU) 2015/789, the definition of host plants should be amended, Annex II should be deleted and the list of host plants should be published in a Commission database of ‘host plants susceptible to Xylella fastidiosa in the Union territory’.

| (4) | In view of the amendment of the definition of host plants, it would be appropriate to also amend the definition of specified plants to ensure that they cover all host plants immediately after their inclusion in the database referred to in recital 3. |
| --- | --- |

(4)

In view of the amendment of the definition of host plants, it would be appropriate to also amend the definition of specified plants to ensure that they cover all host plants immediately after their inclusion in the database referred to in recital 3.

| (5) | Given the risk of the spread of the specified organism in any part of the Union territory, as well as the importance of early action, the setting up of contingency plans at Member State level is of particular importance in order to ensure better preparedness in case of potential outbreaks. |
| --- | --- |

(5)

Given the risk of the spread of the specified organism in any part of the Union territory, as well as the importance of early action, the setting up of contingency plans at Member State level is of particular importance in order to ensure better preparedness in case of potential outbreaks.

| (6) | In order to facilitate scientific research for the purpose of identifying the precise effects of the specified organism on host plants, the Member State concerned should be given the possibility to authorise the planting of host plants in one or more parts of the containment area for scientific purposes, in accordance with the conditions laid down in Commission Directive 2008/61/EC (3), and ensuring the protection of the Union territory not yet affected by the specified organism. However, such possibility should not exist for the area referred to in Article 7(2)(c) of Implementing Decision (EU) 2015/789 due to its proximity to the rest of the Union territory. |
| --- | --- |

(6)

In order to facilitate scientific research for the purpose of identifying the precise effects of the specified organism on host plants, the Member State concerned should be given the possibility to authorise the planting of host plants in one or more parts of the containment area for scientific purposes, in accordance with the conditions laid down in Commission Directive 2008/61/EC (3), and ensuring the protection of the Union territory not yet affected by the specified organism. However, such possibility should not exist for the area referred to in Article 7(2)(c) of Implementing Decision (EU) 2015/789 due to its proximity to the rest of the Union territory.

| (7) | On 2 September 2015, the European Food Safety Authority (EFSA) has published a scientific opinion (4) on hot water treatment of dormant grapevine planting material against the specified organism. That opinion shows that the conditions prescribed and recommended to sanitize grapevine planting material against Grapevine flavescence dorée phytoplasma, are also effective against the specified organism. Therefore it is appropriate to allow, under certain conditions, the movement of dormant plants of Vitis within and out of the demarcated areas where those plants have undergone hot water treatment. |
| --- | --- |

(7)

On 2 September 2015, the European Food Safety Authority (EFSA) has published a scientific opinion (4) on hot water treatment of dormant grapevine planting material against the specified organism. That opinion shows that the conditions prescribed and recommended to sanitize grapevine planting material against Grapevine flavescence dorée phytoplasma, are also effective against the specified organism. Therefore it is appropriate to allow, under certain conditions, the movement of dormant plants of Vitis within and out of the demarcated areas where those plants have undergone hot water treatment.

| (8) | Taking into account the susceptibility of the host plants to be infected with the specified organism, as well as the need to enhance awareness of operators and traceability in case of positive findings, it is appropriate to provide that also host plants which have never been grown inside the demarcated areas, may only be moved within the Union territory if accompanied by a plant passport. However, for the purpose of not introducing disproportionate administrative burdens to sellers of those plants, this requirement should not apply to the movement of those plants to persons acting for purposes which are outside their trade, business or profession. |
| --- | --- |

(8)

Taking into account the susceptibility of the host plants to be infected with the specified organism, as well as the need to enhance awareness of operators and traceability in case of positive findings, it is appropriate to provide that also host plants which have never been grown inside the demarcated areas, may only be moved within the Union territory if accompanied by a plant passport. However, for the purpose of not introducing disproportionate administrative burdens to sellers of those plants, this requirement should not apply to the movement of those plants to persons acting for purposes which are outside their trade, business or profession.

| (9) | Given the serious effects caused by the specified organism and the importance of preventing or acting as early as possible in order to control any potential outbreaks in the Union territory, all Member States should make information available to the general public, travellers, professional and international transport operators about the threat of the specified organism for the Union territory. |
| --- | --- |

(9)

Given the serious effects caused by the specified organism and the importance of preventing or acting as early as possible in order to control any potential outbreaks in the Union territory, all Member States should make information available to the general public, travellers, professional and international transport operators about the threat of the specified organism for the Union territory.

| (10) | On 27 July 2015, the French authorities notified to the Commission the first outbreak of the specified organism in the region of Corsica. Since the specified organism has been found in Corsica on plants of species which are not yet listed as specified plants, it is appropriate to update the list of specified plants in order to include those species. Annex I to Implementing Decision 2015/789/EU should therefore be amended accordingly. |
| --- | --- |

(10)

On 27 July 2015, the French authorities notified to the Commission the first outbreak of the specified organism in the region of Corsica. Since the specified organism has been found in Corsica on plants of species which are not yet listed as specified plants, it is appropriate to update the list of specified plants in order to include those species. Annex I to Implementing Decision 2015/789/EU should therefore be amended accordingly.

| (11) | Implementing Decision (EU) 2015/789 should therefore be amended accordingly. |
| --- | --- |

(11)

Implementing Decision (EU) 2015/789 should therefore be amended accordingly.

| (12) | The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed, |
| --- | --- |

(12)

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

HAS ADOPTED THIS DECISION:

Article 1

Amendments to Implementing Decision (EU) 2015/789

Implementing Decision (EU) 2015/789 is amended as follows:

| (1) | In Article 1 points (a) (b) and (c) are replaced by the following:






  ‘(a) | “specified organism” means any subspecies of Xylella fastidiosa (Wells et al); |
| --- | --- | --- |

(1)

In Article 1 points (a) (b) and (c) are replaced by the following:

‘(a)

“specified organism” means any subspecies of Xylella fastidiosa (Wells et al);

| (b) | “host plants” means plants for planting, other than seeds, belonging to the genera and species listed in the Commission database of host plants susceptible to Xylella fastidiosa in the Union territory, as having been found to be susceptible in the Union territory to the specified organism or, where a Member State has demarcated an area with regard to only one or more subspecies of the specified organism pursuant to the second subparagraph of Article 4(1), as having been found to be susceptible to that or those subspecies; |
| --- | --- |

(b)

“host plants” means plants for planting, other than seeds, belonging to the genera and species listed in the Commission database of host plants susceptible to Xylella fastidiosa in the Union territory, as having been found to be susceptible in the Union territory to the specified organism or, where a Member State has demarcated an area with regard to only one or more subspecies of the specified organism pursuant to the second subparagraph of Article 4(1), as having been found to be susceptible to that or those subspecies;

| (c) | “specified plants” means host plants and all plants for planting, other than seeds, belonging to the genera or species listed in Annex I;’ |
| --- | --- |

(c)

“specified plants” means host plants and all plants for planting, other than seeds, belonging to the genera or species listed in Annex I;’

| (2) | The following Article 3a is inserted:
  ‘Article 3a
  Contingency plans
  1.   By 31 December 2016, each Member State shall establish a plan setting out the actions to be taken in its territory in accordance with Articles 4 to 6a, and Articles 9 to 13a, in case of a confirmed or suspected presence of the specified organism (hereinafter “the contingency plan”).
  2.   The contingency plan shall also set out the following:






  (a) | the roles and responsibilities of the bodies involved in those actions and the single authority; |
| --- | --- | --- |

(2)

The following Article 3a is inserted:

‘Article 3a

Contingency plans

1.   By 31 December 2016, each Member State shall establish a plan setting out the actions to be taken in its territory in accordance with Articles 4 to 6a, and Articles 9 to 13a, in case of a confirmed or suspected presence of the specified organism (hereinafter “the contingency plan”).

2.   The contingency plan shall also set out the following:

(a)

the roles and responsibilities of the bodies involved in those actions and the single authority;

| (b) | one or more laboratories specifically approved for the testing of the specified organism; |
| --- | --- |

(b)

one or more laboratories specifically approved for the testing of the specified organism;

| (c) | rules on the communication of those actions between the bodies involved, the single authority, the professional operators concerned and the public; |
| --- | --- |

(c)

rules on the communication of those actions between the bodies involved, the single authority, the professional operators concerned and the public;

| (d) | protocols describing the methods of visual examinations, sampling and laboratory testing; |
| --- | --- |

(d)

protocols describing the methods of visual examinations, sampling and laboratory testing;

| (e) | rules on training of personnel of the bodies involved in those actions; |
| --- | --- |

(e)

rules on training of personnel of the bodies involved in those actions;

| (f) | minimum resources to be made available and proceedings to make available additional resources in case of a confirmed or suspected presence of the specified organism. |
| --- | --- |

(f)

minimum resources to be made available and proceedings to make available additional resources in case of a confirmed or suspected presence of the specified organism.

3.   Member States shall evaluate and review their contingency plans as necessary.

4.   Member States shall communicate their contingency plans to the Commission at its request.’

| (3) | Article 4(1) is replaced by the following:
  ‘1.   Where the presence of the specified organism is confirmed, the Member State concerned shall without delay demarcate an area in accordance with paragraph 2, hereinafter “demarcated area”.
  By way of derogation from the first subparagraph, where the presence of one or more particular subspecies of the specified organism is confirmed, the Member State concerned may demarcate an area with regard to that or those subspecies only.’ |
| --- | --- |

(3)

Article 4(1) is replaced by the following:

‘1.   Where the presence of the specified organism is confirmed, the Member State concerned shall without delay demarcate an area in accordance with paragraph 2, hereinafter “demarcated area”.

By way of derogation from the first subparagraph, where the presence of one or more particular subspecies of the specified organism is confirmed, the Member State concerned may demarcate an area with regard to that or those subspecies only.’

| (4) | Article 5 is replaced by the following:
  ‘Article 5
  Prohibition concerning the planting of host plants in infected zones
  1.   The planting of host plants in infected zones shall be prohibited, except in sites which are physically protected against the introduction of the specified organism by its vectors.
  2.   By way of derogation from paragraph 1, the Member State concerned may authorise, in accordance with the conditions laid down in Commission Directive 2008/61/EC (5), the planting of the host plants for scientific purposes within the containment area referred to in Article 7, outside the area referred to in Article 7(2)(c).

  (5)  Commission Directive 2008/61/EC of 17 June 2008 establishing the conditions under which certain harmful organisms, plants, plant products and other objects listed in Annexes I to V to Council Directive 2000/29/EC may be introduced into or moved within the Community or certain protected zones thereof, for trial or scientific purposes and for work on varietal selections (OJ L 158, 18.6.2008, p. 41.’" |
| --- | --- |

(4)

Article 5 is replaced by the following:

‘Article 5

Prohibition concerning the planting of host plants in infected zones

1.   The planting of host plants in infected zones shall be prohibited, except in sites which are physically protected against the introduction of the specified organism by its vectors.

2.   By way of derogation from paragraph 1, the Member State concerned may authorise, in accordance with the conditions laid down in Commission Directive 2008/61/EC (5), the planting of the host plants for scientific purposes within the containment area referred to in Article 7, outside the area referred to in Article 7(2)(c).

(5)  Commission Directive 2008/61/EC of 17 June 2008 establishing the conditions under which certain harmful organisms, plants, plant products and other objects listed in Annexes I to V to Council Directive 2000/29/EC may be introduced into or moved within the Community or certain protected zones thereof, for trial or scientific purposes and for work on varietal selections (OJ L 158, 18.6.2008, p. 41.’"

| (5) | Article 9 is amended as follows:






  (a) | The following paragraph 4a is inserted:
  ‘4a.   By way of derogation from paragraphs 1 and 4, the movement within the Union, within or out of the demarcated areas, of dormant plants of Vitis intended for planting, other than seeds, may take place if both of the following conditions are fulfilled:






  (a) | the plants have been grown in a site registered in accordance with Directive 92/90/EEC; |
| --- | --- | --- | --- |

(5)

Article 9 is amended as follows:

(a)

The following paragraph 4a is inserted:

‘4a.   By way of derogation from paragraphs 1 and 4, the movement within the Union, within or out of the demarcated areas, of dormant plants of Vitis intended for planting, other than seeds, may take place if both of the following conditions are fulfilled:

(a)

the plants have been grown in a site registered in accordance with Directive 92/90/EEC;

| (b) | as practically close to the time of movement as possible, the plants have undergone an appropriate thermotherapy treatment in a treatment facility authorised and supervised by the responsible official body for that purpose, whereby the dormant plants are submerged for 45 minutes in water heated to 50 °C, in accordance with the relevant EPPO Standard (6). |
| --- | --- |

(b)

as practically close to the time of movement as possible, the plants have undergone an appropriate thermotherapy treatment in a treatment facility authorised and supervised by the responsible official body for that purpose, whereby the dormant plants are submerged for 45 minutes in water heated to 50 °C, in accordance with the relevant EPPO Standard (6).

(6)  EPPO (European and Mediterranean Plant Protection Organisation), 2012. Hot water treatment of grapevine to control Grapevine flavescence dorée phytoplasma. Bulletin OEPP/EPPO Bulletin, 42(3), 490–492.’"

| (b) | The following paragraph 8 is added:
  ‘8.   Host plants which have never been grown inside the demarcated areas shall only be moved within the Union if they are accompanied by a plant passport prepared and issued in accordance with Directive 92/105/EEC.
  Without prejudice to Part A of Annex V to Directive 2000/29/EC, no plant passport shall be required for the movement of host plants to any person, acting for purposes which are outside his trade, business or profession, and who acquires those plants for its own use.’ |
| --- | --- |

(b)

The following paragraph 8 is added:

‘8.   Host plants which have never been grown inside the demarcated areas shall only be moved within the Union if they are accompanied by a plant passport prepared and issued in accordance with Directive 92/105/EEC.

Without prejudice to Part A of Annex V to Directive 2000/29/EC, no plant passport shall be required for the movement of host plants to any person, acting for purposes which are outside his trade, business or profession, and who acquires those plants for its own use.’

| (6) | The following Article 13a is inserted:
  ‘Article 13a
  Awareness campaigns
  Member States shall make information available to the general public, travellers, professional and international transport operators concerning the threat of the specified organism for the Union territory. They shall make that information publicly available, in the form of targeted awareness campaigns on the respective websites of the responsible official bodies or other websites designated by those bodies.’ |
| --- | --- |

(6)

The following Article 13a is inserted:

‘Article 13a

Awareness campaigns

Member States shall make information available to the general public, travellers, professional and international transport operators concerning the threat of the specified organism for the Union territory. They shall make that information publicly available, in the form of targeted awareness campaigns on the respective websites of the responsible official bodies or other websites designated by those bodies.’

| (7) | The Annexes are amended as set out in the Annex to this Decision. |
| --- | --- |

(7)

The Annexes are amended as set out in the Annex to this Decision.

Article 2

Addressees

This Decision is addressed to the Member States.

Done at Brussels, 17 December 2015.

For the Commission

Vytenis ANDRIUKAITIS

Member of the Commission

---

(1)  OJ L 169, 10.7.2000, p. 1.

1

(2)  Commission Implementing Decision (EU) 2015/789 of 18 May 2015 as regards measures to prevent the introduction into and the spread within the Union of Xylella fastidiosa (Wells et al.) (OJ L 125, 21.5.2015, p. 36).

2

Xylella fastidiosa

(3)  Commission Directive 2008/61/EC of 17 June 2008 establishing the conditions under which certain harmful organisms, plants, plant products and other objects listed in Annexes I to V to Council Directive 2000/29/EC may be introduced into or moved within the Community or certain protected zones thereof, for trial or scientific purposes and for work on varietal selections (OJ L 158, 18.6.2008, p. 41).

3

(4)  EFSA PLH Panel (EFSA Panel on Plant Health), 2015. Scientific opinion on hot water treatment of Vitis sp. for Xylella fastidiosa. EFSA Journal 2015;13(9):4225, 10 pp. doi:10.2903/j.efsa.2015.4225.

4

Vitis

Xylella fastidiosa

EFSA Journal

---

ANNEX

The Annexes are amended as follows:

| (1) | In Annex I, the following plants are inserted in alphabetical order: | Asparagus acutifolius L. |
| --- | --- | --- |

(1)

In Annex I, the following plants are inserted in alphabetical order:

Asparagus acutifolius L.

| | Cistus creticus L. |
| --- | --- |

Cistus creticus L.

| | Cistus monspeliensis L. |
| --- | --- |

Cistus monspeliensis L.

| | Cistus salviifolius L. |
| --- | --- |

Cistus salviifolius L.

| | Cytisus racemosus Broom |
| --- | --- |

Cytisus racemosus Broom

| | Dodonaea viscosa Jacq. |
| --- | --- |

Dodonaea viscosa Jacq.

| | Euphorbia terracina L. |
| --- | --- |

Euphorbia terracina L.

| | Genista ephedroides DC. |
| --- | --- |

Genista ephedroides DC.

| | Grevillea juniperina L. |
| --- | --- |

Grevillea juniperina L.

| | Hebe |
| --- | --- |

Hebe

| | Laurus nobilis L. |
| --- | --- |

Laurus nobilis L.

| | Lavandula angustifolia Mill. |
| --- | --- |

Lavandula angustifolia Mill.

| | Myoporum insulare R. Br. |
| --- | --- |

Myoporum insulare R. Br.

| | Pelargonium graveolens L'Hér |
| --- | --- |

Pelargonium graveolens L'Hér

| | Westringia glabra L. |
| --- | --- |

Westringia glabra L.

| (2) | Annex II is deleted. |
| --- | --- |

(2)

Annex II is deleted.

---

| 19.12.2015 | EN | Official Journal of the European Union | L 333/148 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/148

---

COMMISSION DECISION (EU) 2015/2418

of 18 December 2015

amending Decision 1999/352/EC, ECSC, Euratom establishing the European Anti-fraud Office (OLAF)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (1), and in particular Articles 65 and 197 thereof,

Whereas:

| (1) | Pursuant to Article 65 of Regulation (EU, Euratom) No 966/2012, the Commission is responsible for indicating the staff to whom it delegates its duties, the scope of the powers delegated and the limits set to the delegation to authorising officers. In doing this, the Commission should duly consider its overall political responsibility for the management of the Union budget. |
| --- | --- |

(1)

Pursuant to Article 65 of Regulation (EU, Euratom) No 966/2012, the Commission is responsible for indicating the staff to whom it delegates its duties, the scope of the powers delegated and the limits set to the delegation to authorising officers. In doing this, the Commission should duly consider its overall political responsibility for the management of the Union budget.

| (2) | In line with Article 15(8) of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council (2), the secretariat of the Supervisory Committee should remain being provided by OLAF, in close consultation with the Supervisory Committee, and the Director-General of OLAF should remain the authorising officer by delegation for all appropriations related to them. The Director-General of OLAF may sub-delegate those powers to staff members subject to the Staff Regulations of Officials or Conditions of Employment of Other Servants of the Union. |
| --- | --- |

(2)

In line with Article 15(8) of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council (2), the secretariat of the Supervisory Committee should remain being provided by OLAF, in close consultation with the Supervisory Committee, and the Director-General of OLAF should remain the authorising officer by delegation for all appropriations related to them. The Director-General of OLAF may sub-delegate those powers to staff members subject to the Staff Regulations of Officials or Conditions of Employment of Other Servants of the Union.

| (3) | In line with the need for ensuring an effective internal control system, in accordance with Article 32 of Regulation (EU, Euratom) No 966/2012 and in order to avoid the appearance of a possible interference of the European Anti-fraud Office in the duties of the members its Supervisory Committee, an appropriate framework for the implementation of the appropriations related to the members of the Supervisory Committee should be defined. In particular, the delegation of powers of authorising officer related to the members should be organised in a way to prevent appearance of possible interference. |
| --- | --- |

(3)

In line with the need for ensuring an effective internal control system, in accordance with Article 32 of Regulation (EU, Euratom) No 966/2012 and in order to avoid the appearance of a possible interference of the European Anti-fraud Office in the duties of the members its Supervisory Committee, an appropriate framework for the implementation of the appropriations related to the members of the Supervisory Committee should be defined. In particular, the delegation of powers of authorising officer related to the members should be organised in a way to prevent appearance of possible interference.

| (4) | This Decision should start applying on 1 January 2016, together with the new Annex I to the Internal rules. It should therefore enter into force as soon as possible. |
| --- | --- |

(4)

This Decision should start applying on 1 January 2016, together with the new Annex I to the Internal rules. It should therefore enter into force as soon as possible.

| (5) | Commission Decision 1999/352/EC, ECSC, Euratom (3) should therefore be amended accordingly, |
| --- | --- |

(5)

Commission Decision 1999/352/EC, ECSC, Euratom (3) should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

In Article 6 of Decision 1999/352/EC, ECSC, Euratom, paragraph 3 is replaced by the following:

‘3.   Except for the implementation of appropriations relating to the members of the Supervisory Committee, the Director-General shall act as authorising officer by delegation for implementation of the appropriations entered in the annex concerning the Office to the Commission section of the general budget of the European Union and the appropriations entered under the anti-fraud budget headings for which powers are delegated to him or her in the internal rules on implementation of the general budget. He or she shall be permitted to sub-delegate his or her powers to staff members subject to the Staff Regulations of Officials or Conditions of Employment of Other Servants of the Union in accordance with the those internal rules.’

Article 2

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

Official Journal of the European Union

It shall apply from 1 January 2016.

Done at Brussels, 18 December 2015.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  OJ L 298 26.10.2012, p. 1.

1

(2)  Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1).

2

(3)  Commission Decision 1999/352/EC, ECSC, Euratom of 28 April 1999 establishing the European Anti-fraud Office (OLAF) (OJ L 136, 31.5.1999, p. 20).

3

---

RECOMMENDATIONS

| 19.12.2015 | EN | Official Journal of the European Union | L 333/150 |
| --- | --- | --- | --- |

19.12.2015

EN

Official Journal of the European Union

L 333/150

---

RECOMMENDATION (EU) 2015/2419

of 16 March 2015

on the implementation of the EU-Ukraine Association Agenda

THE EU-UKRAINE ASSOCIATION COUNCIL,

Having regard to the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part and Ukraine, of the other part, in particular Article 463 thereof,

Whereas:

| (1) | Pursuant to Article 463 of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part (1) (the ‘Agreement’), the Association Council shall have the power to make appropriate recommendations for the purpose of attaining the objectives therein. |
| --- | --- |

(1)

Pursuant to Article 463 of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part (1) (the ‘Agreement’), the Association Council shall have the power to make appropriate recommendations for the purpose of attaining the objectives therein.

| (2) | Pursuant to Article 476 of the Agreement, the Parties shall take any general or specific measures required to fulfil their obligations under the Agreement. |
| --- | --- |

(2)

Pursuant to Article 476 of the Agreement, the Parties shall take any general or specific measures required to fulfil their obligations under the Agreement.

| (3) | Pending its entry into force, the Agreement is being applied provisionally in accordance with Council Decision 2014/295/EU (2), Council Decision 2014/668/EU (3) and Council Decision 2014/691/EU (4). |
| --- | --- |

(3)

Pending its entry into force, the Agreement is being applied provisionally in accordance with Council Decision 2014/295/EU (2), Council Decision 2014/668/EU (3) and Council Decision 2014/691/EU (4).

| (4) | The Parties have agreed on the text of the Association Agenda which aims to prepare and facilitate the implementation of the Agreement through the creation of a practical framework to realise their overriding objectives of political association and economic integration. |
| --- | --- |

(4)

The Parties have agreed on the text of the Association Agenda which aims to prepare and facilitate the implementation of the Agreement through the creation of a practical framework to realise their overriding objectives of political association and economic integration.

| (5) | The Association Agenda serves the dual purpose of setting out concrete steps towards the fulfilment of the Parties' obligations set out in the Agreement, and of providing a broader framework for further strengthening EU-Ukraine relations in order to involve a significant measure of economic integration and a deepening of political cooperation, in accordance with the overall objective of the Agreement, |
| --- | --- |

(5)

The Association Agenda serves the dual purpose of setting out concrete steps towards the fulfilment of the Parties' obligations set out in the Agreement, and of providing a broader framework for further strengthening EU-Ukraine relations in order to involve a significant measure of economic integration and a deepening of political cooperation, in accordance with the overall objective of the Agreement,

HAS ADOPTED THE FOLLOWING RECOMMENDATION:

Sole Article

The Association Council recommends that the Parties implement the EU-Ukraine Association Agenda (5), insofar as such implementation is directed towards the attainment of the objectives of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part.

Done at Brussels, 16 March 2015.

For the Association Council

The President

A. YATSENYUK

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(1)  OJ L 161, 29.5.2014, p. 3.

1

(2)  Council Decision 2014/295/EU of 17 March 2014 on the signing, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, as regards the Preamble, Article 1, and Titles I, II and VII thereof (OJ L 161, 29.5.2014, p. 1).

2

(3)  Council Decision 2014/668/EU of 23 June 2014 on the signing, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, as regards Title III (with the exception of the provisions relating to the treatment of third-country nationals legally employed as workers in the territory of the other Party) and Titles IV, V, VI and VII thereof, as well as the related Annexes and Protocols (OJ L 278, 20.9.2014, p. 1).

3

(4)  Council Decision 2014/691/EU of 29 September 2014 amending Decision 2014/668/EU on the signing, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, as regards Title III (with the exception of the provisions relating to the treatment of third-country nationals legally employed as workers in the territory of the other Party) and Titles IV, V, VI and VII thereof, as well as the related Annexes and Protocols (OJ L 289, 3.10.2014, p. 1).

4

(5)  See document st 6978/15 on http://register.consilium.europa.eu

5

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