ddrg/super_eurlex huggingface dataset:
2010D9005 — EN — 28.11.2014 — 001.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

►B COMMISSION DECISION of 22 December 2009 authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2009) 10418) (Only the English text is authentic) (2010/5/EU, Euratom) (OJ L 003, 7.1.2010, p.19)

Amended by:

Official Journal No page date ►M1 COMMISSION IMPLEMENTING DECISION of 26 November 2014 L 343 44 28.11.2014









▼B

COMMISSION DECISION

of 22 December 2009

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

(notified under document C(2009) 10418)

(Only the English text is authentic)

(2010/5/EU, Euratom)







THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to the Treaty establishing the European Atomic Energy Community, Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax ( 1 ), and in particular Article 6(3) thereof, After consulting the Advisory Committee on Own Resources, Whereas: (1) Under Article 371 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( 2 ), certain Member States may continue to exempt certain transactions. These transactions must be taken into account for the determination of the VAT own resources base. (2) By virtue of Article 371 of Directive 2006/112/EC, Ireland may continue to exempt transactions listed in point 10 of Part B of Annex X to that Directive. (3) Ireland has requested authorisation from the Commission to use certain approximate estimates for the calculation of the VAT own resources base since it is unable to make the precise calculation of the VAT own resources base for transactions referred to in point 10 of Part B of Annex X to the VAT Directive. Such calculation is likely to involve an unjustified administrative burden in relation to the effect of these transactions on Ireland’s total VAT own resources base. Ireland is able to make a calculation using approximate estimates for this category of transactions. Ireland should therefore be authorised to calculate the VAT own resource base using approximate estimates in accordance with the second indent of Article 6(3) of Regulation (EEC, Euratom) No 1553/89. (4) For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time, Whereas: HAS ADOPTED THIS DECISION:







Article 1

For the purpose of calculating the VAT own resources base from 1 January 2009, Ireland is authorised to use approximate estimates in respect of the following category of transactions referred to in part B of Annex X to Directive 2006/112/EC:

— Transport of passengers (point 10).

▼M1

Article 2

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

▼B

Article 3

This Decision is addressed to Ireland.
2010R0185 — EN — 01.02.2016 — 016.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

repealed by:
02010D0021 — EN — 31.12.2016 — 005.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

repealed by:
02010D0002 — EN — 01.01.2015 — 004.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

repealed by:
02010R0177 — EN — 01.05.2016 — 001.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

repealed by:
02010R0667 — EN — 12.12.2018 — 003.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

Repealed by:

Official Journal No page date Council Regulation (EU) 2018/1932 of 10 December 2018 L 314 8 11.12.2018
02010R0902 — EN — 21.10.2010 — 001.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

Amended by:









▼B

COMMISSION REGULATION (EU) No 902/2010

of 8 October 2010

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







Article 1

The standard import values referred to in Article 138 of Regulation (EC) No 1580/2007 are fixed in the Annex hereto.

Article 2

This Regulation shall enter into force on 9 October 2010.

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









ANNEX

Standard import values for determining the entry price of certain fruit and vegetables
02010R0275 — EN — 01.01.2021 — 002.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

Repealed by:

Official Journal No page date Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 L 271 1 18.8.2020
02010R1062 — EN — 01.03.2021 — 004.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

Repealed by:

Official Journal No page date Commission Delegated Regulation (EU) 2019/2013 of 11 March 2019 L 315 1 5.12.2019
02010R0406 — EN — 06.07.2022 — 002.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

Repealed by:

Official Journal No page date Regulation (EU) 2019/2144 of the European Parliament and of the Council of 27 November 2019 L 325 1 16.12.2019
2011D0430 — EN — 23.12.2011 — 002.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

repealed by:
2011R0162 — EN — 05.04.2014 — 002.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

repealed by:
2011D0777 — EN — 25.11.2016 — 001.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B COMMISSION IMPLEMENTING DECISION of 28 November 2011 authorising Romania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2011) 8627) (Only the Romanian text is authentic) (2011/777/EU, Euratom) (OJ L 317 30.11.2011, p. 36)

Amended by:









▼B

COMMISSION IMPLEMENTING DECISION

of 28 November 2011

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

(notified under document C(2011) 8627)

(Only the Romanian text is authentic)

(2011/777/EU, Euratom)







Article 1

For the purpose of calculating the VAT own resources base from 1 January 2011, Romania is authorised to use approximate estimates in respect of the following category of transactions referred to in part B of Annex X to Directive 2006/112/EC:

Transport of passengers (point (10)).

▼M1

Article 1a

By way of derogation from Article 1 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2016 to 31 December 2020, Romania is authorised to use 0,15 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B (passenger transport) to Directive 2006/112/EC

▼M1

Article 2

This Decision shall apply from 1 January 2011 to 31 December 2020.

▼B

Article 3

This Decision is addressed to Romania.
02011D0008(01) — EN — 27.02.2015 — 002.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

repealed by:
02011R0184 — EN — 24.02.2020 — 002.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B COMMISSION REGULATION (EU) No 184/2011 of 25 February 2011 concerning the authorisation of Bacillus subtilis C-3102 (DSM 15544) as a feed additive for chickens reared for laying, turkeys, minor avian species and other ornamental and game birds (holder of authorisation ►M2 Asahi Calpis Wellness Co. Ltd, represented in the European Union by Pen & Tec Consulting S.L.U. ◄ ) (Text with EEA relevance) (OJ L 053 26.2.2011, p. 33)

Amended by:









▼B

COMMISSION REGULATION (EU) No 184/2011

of 25 February 2011

concerning the authorisation of Bacillus subtilis C-3102 (DSM 15544) as a feed additive for chickens reared for laying, turkeys, minor avian species and other ornamental and game birds (holder of authorisation ►M2 Asahi Calpis Wellness Co. Ltd, represented in the European Union by Pen & Tec Consulting S.L.U. ◄ )

(Text with EEA relevance)







Article 1

The preparation specified in the Annex, belonging to the additive category ‘zootechnical additives’ and to the functional group ‘gut flora stabilisers’, is authorised as an additive in animal nutrition subject to the conditions laid down in that Annex.

Article 2

This Regulation shall enter into force on the 20th day following 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.









ANNEX
02011R1337 — EN — 01.01.2022 — 002.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

Repealed by:

Official Journal No page date Regulation (EU) 2018/1091 of the European Parliament and of the Council of 18 July 2018 L 200 1 7.8.2018
2012R0837 — EN — 14.11.2016 — 002.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B COMMISSION IMPLEMENTING REGULATION (EU) No 837/2012 of 18 September 2012 concerning the authorisation of 6-phytase (EC 3.1.3.26) produced by Aspergillus oryzae (DSM 22594) as feed additive for poultry, weaned piglets, pigs for fattening and sows (holder of authorisation DSM Nutritional Products) (Text with EEA relevance) (OJ L 252 19.9.2012, p. 7)

Amended by:









▼B

COMMISSION IMPLEMENTING REGULATION (EU) No 837/2012

of 18 September 2012

concerning the authorisation of 6-phytase (EC 3.1.3.26) produced by Aspergillus oryzae (DSM 22594) as feed additive for poultry, weaned piglets, pigs for fattening and sows (holder of authorisation DSM Nutritional Products)

(Text with EEA relevance)







Article 1

The preparation specified in the Annex, belonging to the additive category ‘zootechnical additives’ and to the functional group ‘digestibility enhancers’, is authorised as an additive in animal nutrition, subject to the conditions laid down in that Annex.

Article 2

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

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

▼M2









ANNEX
02012R1044 — EN — 01.07.2013 — 001.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

Amended by:









▼B

COMMISSION IMPLEMENTING REGULATION (EU) No 1044/2012

of 8 November 2012

on a derogation from Regulation (EEC) No 2454/93 as regards the rules of origin used for the purposes of the scheme of generalised tariff preferences to take account of the special situation of Guatemala regarding exports of certain fisheries products to the Union







Article 1

By way of derogation from Articles 72, 73 and 75 to 79 of Regulation (EEC) No 2454/93, cooked, frozen and vacuum-packed tuna fillets known as ‘loins’ of CN code ex 1604 14 16 produced in Guatemala from non-originating tuna of HS heading 0302 or 0303 shall be regarded as originating in Guatemala in accordance with the terms set out in Articles 2, 3 and 4 of this Regulation.

▼M1

Article 2

The derogation provided for in Article 1 shall apply to tuna loins exported from Guatemala and declared for release for free circulation in the Union during the period from 1 January 2012 to 31 December 2013 or until the date of a provisional application of the Association Agreement between the European Union and Central America by Guatemala if this date is the earlier and up to the quantities set out in the Annex to this Regulation.

▼B

Article 3

The quantities set out in the Annex to this Regulation shall be managed in accordance with Articles 308a, 308b and 308c of Regulation (EEC) No 2454/93.

Article 4

The customs authorities of Guatemala shall take the necessary steps to carry out quantitative checks on exports of the products referred to in Article 1.

Box 4 of certificates of origin Form A issued by the competent authorities of Guatemala pursuant to this Regulation shall bear one of the following endorsements:

— ‘Derogation — Commission Implementing Regulation (EU) No 1044/2012’,

— ‘Excepción — Reglamento de Ejecución (UE) no 1044/2012 de la Comisión’.

The competent authorities of Guatemala shall forward to the Commission, by the end of the month following each civil quarter, a quarterly statement of the quantities in respect of which certificates of origin Form A have been issued pursuant to this Regulation and the serial numbers of those certificates.

Article 5

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

It shall apply from 1 January 2012.

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

▼M1









ANNEX
02012R0269 — EN — 13.08.2018 — 001.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B COMMISSION IMPLEMENTING REGULATION (EU) No 269/2012 of 26 March 2012 concerning the authorisation of dicopper chloride trihydroxide as feed additive for all animal species (Text with EEA relevance) (OJ L 089 27.3.2012, p. 3)

Amended by:









▼B

COMMISSION IMPLEMENTING REGULATION (EU) No 269/2012

of 26 March 2012

concerning the authorisation of dicopper chloride trihydroxide as feed additive for all animal species

(Text with EEA relevance)







Article 1

The preparation specified in the Annex, belonging to the additive category ‘nutritional additives’ and to the functional group ‘compounds of trace elements’, is authorised as an additive in animal nutrition, subject to the conditions laid down in that Annex.

Article 2

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

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









ANNEX
2013O0004 — EN — 20.08.2014 — 002.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

repealed by:
(22)

One of the sampled Indian exporting producers argued that the DEPBS should not be considered as a countervailing subsidy, since the purpose of the scheme is to offset customs duties on imports. It was furthermore alleged that for the product under investigation, there is no domestic production of inputs, so that it is a reasonable assumption that all imports have been taxed at 5 %, and that the cap established by the Government of India (‘GOI’) ensures that there is no over-compensation. As explained in recital 38 of the provisional Regulation, this scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation since it does not conform to the rules laid down in point (i) of Annex I, Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation. In particular, an exporter benefiting from DEPBS is under no obligation actually to consume the goods imported free of duty in its production process and the amount of credit is not calculated in relation to the actual value of the inputs used. Lastly, an exporter is eligible for the DEPBS benefits regardless of whether it imports any inputs at all. In order to obtain the benefit, it is sufficient for an exporter to simply export goods without demonstrating that any input material was imported. The GOI has failed to establish a system which links the amount of duty exempted on the imported inputs with their consumption in the exported products. From their side, the companies benefitting from this scheme also did not have a mechanism in place to demonstrate that they did not receive any excess remission. In addition, regarding the non-existing of over-compensation in this specific case, the company failed to demonstrate that this was the case, it could for example have benefitted from compensation for other imported goods or it could have benefitted from compensation for imported inputs without having consumed it for the production of the product concerned. It also has to be noted that the statement that there is no domestic production of inputs is incorrect since at least one of the companies investigated produced this domestically while the other two investigated companies were purchasing from a domestic producer, and not from a domestic importing trader. Therefore, these arguments cannot be accepted.
2013R1051 — EN — 12.04.2016 — 001.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

repealed by:
2013D0676 — EN — 23.07.2016 — 001.001

This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B COUNCIL IMPLEMENTING DECISION of 15 November 2013 authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2013/676/EU) (OJ L 316 27.11.2013, p. 31)

Amended by:









▼B

COUNCIL IMPLEMENTING DECISION

of 15 November 2013

authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

(2013/676/EU)







Article 1

By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised until ►M1 31 December 2019 ◄ to designate the taxable person to whom the supplies of goods or services referred to in Article 2 of this Decision are made as the person liable for the payment of the tax.

Article 2

The derogation provided for in Article 1 shall apply to supplies of wood products by taxable persons including standing timber, round or cleft working wood, fuel wood, timber products, as well as square edged or chipped wood and wood in the rough, processed or semi-manufactured wood.

Article 3

Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission no later than ►M1 1 April 2019 ◄ , and shall be accompanied by a report which includes an assessment of the efficiency of the measure and an evaluation of the risk of fraud in the wood sector.

Article 4

This Decision is addressed to Romania.