ddrg/super_eurlex huggingface dataset:
7. TAXATION

1. 31977 L 0388: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by:

- 32002 L 0038: Council Directive 2002/38/EC of 7.5.2002 (OJ L 128, 15.5.2002, p. 41).

(a) By way of derogation from Article 12(3)(a) of Directive 77/388/EEC, Hungary may maintain:

(i) a reduced rate of value added tax of no less than 12 % on the supply of coal, coal-brick and coke, firewood and charcoal, and on the supply of district heating services until 31 December 2007, and

(ii) a reduced rate of value added tax of no less than 12 % on the supply of restaurant services and of foodstuffs sold on similar premises until 31 December 2007 or until the end of the transitional period referred to in Article 28 l of the Directive, whichever is the earlier,

(b) Without prejudice to a formal decision to be adopted according to the procedure set out in Article 12(3)(b) of Directive 77/388/EEC, Hungary may maintain a reduced rate of value added tax of not less than 5 % on the supply of natural gas and electricity until one year after the date of accession;

(c) For the purposes of applying Article 28(3)(b) of Directive 77/388/EEC, Hungary may maintain an exemption from value added tax on international transport of passengers, referred to in point 17 of Annex F to the Directive, until the condition set out in Article 28(4) of the Directive is fulfilled or for as long as the same exemption is applied by any of the present Member States, whichever is the earlier.

2. 31992 L 0079: Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (OJ L 316, 31.10.1992, p. 8), as last amended by:

- 32002 L 0010: Council Directive 2002/10/EC of 12.2.2002 (OJ L 46, 16.2.2002, p. 26).

By way of derogation from Article 2(1) of Directive 92/79/EEC, Hungary may postpone the application of the overall minimum excise duty on the retail selling price (inclusive of all taxes) for cigarettes of the price category most in demand until 31 December 2008, provided that during this period Hungary gradually adjusts its excise duty rates towards the overall minimum excise duty provided for in the Directive.

Without prejudice to Article 8 of Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products [4], and having informed the Commission, Member States may, as long as the above derogation applies, maintain the same quantitative limits for cigarettes which may be brought into their territories from Hungary without further excise duty payment as those applied to imports from third countries. Member States making use of this possibility may carry out the necessary checks provided that these checks do not affect the proper functioning of the internal market.

[4] OJ L 76, 23.3.1992, p. 1. Directive as last amended by Directive 2000/47/EC (OJ L 193, 29.7.2000, p. 73).

--------------------------------------------------
Article 35

1. A Schengen Facility is hereby created as a temporary instrument to help beneficiary Member States between the date of accession and the end of 2006 to finance actions at the new external borders of the Union for the implementation of the Schengen acquis and external border control.

In order to address the shortcomings identified in the preparation for participation in Schengen, the following types of action shall be eligible for financing under the Schengen Facility:

- investment in construction, renovation or upgrading of border crossing infrastructure and related buildings,

- investments in any kind of operating equipment (e.g. laboratory equipment, detection tools, Schengen Information System-SIS 2 hardware and software, means of transport),

- training of border guards,

- support to costs for logistics and operations.

2. The following amounts shall be made available under the Schengen Facility in the form of lump-sum grant payments as of the date of accession to the beneficiary Member States listed below:

(EUR million, 1999 prices) |

| 2004 | 2005 | 2006 |

Estonia | 22,9 | 22,9 | 22,9 |

Latvia | 23,7 | 23,7 | 23,7 |

Lithuania | 44,78 | 61,07 | 29,85 |

Hungary | 49,3 | 49,3 | 49,3 |

Poland | 93,34 | 93,33 | 93,33 |

Slovenia | 35,64 | 35,63 | 35,63 |

Slovakia | 15,94 | 15,93 | 15,93 |

3. The beneficiary Member States shall be responsible for selecting and implementing individual operations in compliance with this Article. They shall also be responsible for coordinating use of the facility with assistance from other Community instruments, ensuring compatibility with Community policies and measures and compliance with the Financial Regulation applicable to the general budget of the European Communities.

The lump-sum grant payments shall be used within three years from the first payment and any unused or unjustifiably spent funds shall be recovered by the Commission. The beneficiary Member States shall submit, no later than six months after expiry of the three-year deadline, a comprehensive report on the financial execution of the lump-sum grant payments with a statement justifying the expenditure.

The beneficiary State shall exercise this responsibility without prejudice to the Commission's responsibility for the implementation of the general budget of the European Communities and in accordance with the provisions of the Financial Regulation applicable to decentralised management.

4. The Commission retains the right of verification, through the Anti-Fraud Office (OLAF). The Commission and the Court of Auditors may also carry out on-the-spot checks in accordance with the appropriate procedures.

5. The Commission may adopt any technical provisions necessary for the operation of this Facility.

--------------------------------------------------
8. ENERGY

31968 L 0414: Council Directive 68/414/EEC of 20 December 1968 imposing an obligation on Member States of the EEC to maintain minimum stocks of crude oil and/or petroleum products (OJ L 308, 23.12.1968, p. 14), as last amended by:

- 31998 L 0093: Council Directive 98/93/EC of 14.12.98 (OJ L 358, 31.12.1998, p. 100).

By way of derogation from Article 1(1) of Directive 68/414/EEC, the minimum level of stocks of petroleum products shall not apply in Slovakia until 31 December 2008. Slovakia shall ensure that its minimum level of stocks of petroleum products corresponds, for each of the categories of petroleum products listed in Article 2, to at least the following number of days' average daily internal consumption as defined in Article 1(1):

- 47 days by the date of accession;

- 55 days by 31 December 2004;

- 64 days by 31 December 2005;

- 73 days by 31 December 2006;

- 82 days by 31 December 2007;

- 90 days by 31 December 2008.

--------------------------------------------------
B. VETERINARY LEGISLATION

1. 31964 L 0433: Council Directive 64/433/EEC on health conditions for the production and marketing of fresh meat (OJ P 121, 29.7.1964, p. 2012, and later amended and consolidated in OJ L 268, 29.6.1991, p. 71), as last amended by:

- 31995 L 0023: Council Directive 95/23/EC of 22.6.1995 (OJ L 243, 11.10.1995, p. 7).

(a) The structural requirements laid down in Annex I to Directive 64/433/EEC shall not apply to establishments in Hungary listed in Appendix A to this Annex until 31 December 2006, subject to the conditions laid down below.

(b) As long as the establishments referred to in paragraph (a) above benefit from the provisions of that paragraph, products originating from those establishments shall only be placed on the domestic market or used for further processing in the same establishment, irrespective of the date of marketing. These products must bear a special health mark.

The previous subparagraph also applies to all products originating from integrated meat establishments where a part of the establishment is subject to the provisions of paragraph (a).

(c) Hungary shall ensure gradual compliance with the structural requirements referred to in paragraph (a) in accordance with the deadlines for correcting existing shortcomings set out in Appendix A to this Annex. Hungary shall ensure that only those establishments which fully comply with these requirements by 31 December 2006 may continue to operate. Hungary shall submit annual reports to the Commission on progress made in each of the establishments listed in Appendix A to this Annex, including a list of the establishments which have corrected existing shortcomings during the year in question.

(d) The Commission may update Appendix A to this Annex referred to in paragraph (a) before accession and until 31 December 2006, and in this context may add to a limited extent or delete individual establishments, in the light of progress made in the correction of existing shortcomings and the outcome of the monitoring process.

Detailed implementing rules to ensure the smooth operation of the above transitional regime shall be adopted in accordance with Article 16 of Directive 64/433/EEC.

2. 31999 L 0074: Council Directive 1999/74/EC of 19 July 1999 laying down minimum standards for the protection of laying hens ( OJ L 203, 3.8.1999, p. 53).

Until 31 December 2009, establishments in Hungary listed in Appendix B to this Annex may maintain in service cages not meeting the minimum requirements laid down in Article 5(1)(4) and 5(1)(5) of Directive 1999/74/EC, provided that they were brought into service no later than 1 July 1999 and provided that they are at least 36 cm high over at least 65 % of the cage area and not less than 33 cm high at any point.

--------------------------------------------------
A. AGRICULTURAL LEGISLATION

1. 31991 R 2092: Council Regulation (EEC) No 2092/91 of 24 June 1991 on organic production of agricultural products and indications referring thereto on agricultural products and foodstuffs (OJ L 198, 22.7.1991, p. 1), as last amended by:

- 32002 R 0 473: Commission Regulation (EC) No 473/2002 of 15.3.2002 (OJ L 75, 16.3.2002, p. 21).

By way of derogation from Article 6(1), (2) and (3) of Regulation (EEC) No 2092/91, the use in organic farming of untreated seeds, planting material and propagating material not produced by the organic production method shall be permitted in Latvia until 1 January 2006.

By way of derogation from Article 6(1) of Regulation (EEC) No 2092/91, the use of non-organic sugar not produced by the organic production method as additional bee-feed in organic apiaries shall be permitted in Latvia until 1 January 2006.

By way of derogation from Article 6(1) and (2) of Regulation (EEC) No 2092/91, the use of potassium permanganate preparation in organic farming shall be permitted in Latvia for a period of 18 months from the date of accession.

2. 31997 R 2597: Council Regulation (EC) No 2597/97 of 18 December 1997 laying down additional rules on the common organisation of the market in milk and milk products for drinking milk (OJ L 351, 23.12.1997, p. 13), as last amended by:

- 31999 R 1602: Council Regulation (EC) No 1602/1999 of 19.7.1999 (OJ L 189, 22.7.1999, p. 43).

By way of derogation from Article 3(1)(b) and (c) of Regulation (EC) No 2597/97, the requirements relating to fat content shall not apply to drinking milk produced in Latvia for a period of five years from the date of accession. Drinking milk which does not comply with the requirements relating to fat content may be marketed only in Latvia or exported to a third country.

3. 31999 R 1254: Council Regulation (EC) No 1254/1999 of 17 May 1999 on the common organisation of the market in beef and veal (OJ L 160, 26.6.1999, p. 21), as last amended by:

- 32001 R 2345: Commission Regulation (EC) No 2345/2001 of 30.11.2001 (OJ L 315, 1.12.2001, p. 29).

By way of derogation from Article 3(f) of Regulation (EC) No 1254/1999, Latvia may until the end of the year 2006 consider cows of the breeds listed in Annex I to Commission Regulation (EC) No 2342/1999 laying down detailed rules for the application of Council Regulation (EC) No 1254/1999 on the common organisation of the market in beef and veal as regards premium schemes [2], as eligible for the suckler cow premium under Subsection 3 of Regulation (EC) No 1254/1999, provided they have been covered or inseminated by bulls of a meat breed.

[2] OJ L 281, 4.11.1999, p. 30.

--------------------------------------------------
12003T020

Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Part Three : Permanent provisions - Title I : Adaptations to Acts adopted by the Institutions - Article 20



Official Journal L 236 , 23/09/2003 P. 0039 - 0039
12003T007

Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Part one : Principles - Article 7



Official Journal L 236 , 23/09/2003 P. 0035 - 0035
36. Declaration on the transit of persons by land between the region of Kaliningrad and other parts of the Russian Federation

THE CONFERENCE,

Considering the particular situation of the Kaliningrad region of the Russian Federation in the context of the Union's enlargement;

Recognising the obligations and commitments of Lithuania with regard to the acquis establishing an area of freedom, security and justice;

Noting, in particular, that Lithuania shall fully apply and implement the Union acquis regarding the list of countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement as well the Union acquis regarding the uniform format for a visa as from accession at the latest;

Recognising that the transit of persons by land between the region of Kaliningrad and other parts of the Russian Federation through Union territory is a matter concerning the Union as a whole and should be treated as such and must not entail any unfavourable consequence for Lithuania;

Considering the decision to be taken by the Council to remove controls at internal borders after it has verified that the necessary conditions to that effect have been met;

Determined to assist Lithuania in fulfilling the conditions for full participation in the Schengen area without internal frontiers as soon as possible,

Points out that specific provisions to that end have been included in Title V of Part Two of the Protocol on the Treaty and Act of Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic.

--------------------------------------------------
6. PROTOCOL ON THE LOCATION OF THE SEATS OF THE INSTITUTIONS AND OF CERTAIN BODIES, OFFICES, AGENCIES AND DEPARTMENTS OF THE EUROPEAN UNION

THE HIGH CONTRACTING PARTIES,

HAVING REGARD to Article III-432 of the Constitution,

RECALLING AND CONFIRMING the Decision of 8 April 1965, and without prejudice to the decisions concerning the seat of future institutions, bodies, offices, agencies and departments,

HAVE AGREED UPON the following provisions, which shall be annexed to the Treaty establishing a Constitution for Europe and to the Treaty establishing the European Atomic Energy Community:

Sole article

1. The European Parliament shall have its seat in Strasbourg, where the 12 periods of monthly plenary sessions, including the budget session, shall be held. The periods of additional plenary sessions shall be held in Brussels. The committees of the European Parliament shall meet in Brussels. The General Secretariat of the European Parliament and its departments shall remain in Luxembourg.

2. The Council shall have its seat in Brussels. During the months of April, June and October, the Council shall hold its meetings in Luxembourg.

3. The Commission shall have its seat in Brussels. The departments listed in Articles 7, 8 and 9 of the Decision of 8 April 1965 shall be established in Luxembourg.

4. The Court of Justice of the European Union shall have its seat in Luxembourg.

5. The European Central Bank shall have its seat in Frankfurt.

6. The Court of Auditors shall have its seat in Luxembourg.

7. The Committee of the Regions shall have its seat in Brussels.

8. The Economic and Social Committee shall have its seat in Brussels.

9. The European Investment Bank shall have its seat in Luxembourg.

10. Europol shall have its seat in The Hague.

--------------------------------------------------
31. PROTOCOL ON ARTICLE 40.3.3 OF THE CONSTITUTION OF IRELAND

THE HIGH CONTRACTING PARTIES

HAVE AGREED upon the following provision, which shall be annexed to the Treaty establishing a Constitution for Europe and to the Treaty establishing the European Atomic Energy Community:

Sole article

Nothing in the Treaty establishing a Constitution for Europe or in the Treaties or Acts modifying or supplementing it shall affect the application in Ireland of Article 40.3.3 of the Constitution of Ireland.

--------------------------------------------------
Article I-50

Transparency of the proceedings of Union institutions, bodies, offices and agencies

1. In order to promote good governance and ensure the participation of civil society, the Union institutions, bodies, offices and agencies shall conduct their work as openly as possible.

2. The European Parliament shall meet in public, as shall the Council when considering and voting on a draft legislative act.

3. Any citizen of the Union, and any natural or legal person residing or having its registered office in a Member State shall have, under the conditions laid down in Part III, a right of access to documents of the Union institutions, bodies, offices and agencies, whatever their medium.

European laws shall lay down the general principles and limits which, on grounds of public or private interest, govern the right of access to such documents.

4. Each institution, body, office or agency shall determine in its own rules of procedure specific provisions regarding access to its documents, in accordance with the European laws referred to in paragraph 3.

--------------------------------------------------
Article I-38

Principles common to the Union's legal acts

1. Where the Constitution does not specify the type of act to be adopted, the institutions shall select it on a case-by-case basis, in compliance with the applicable procedures and with the principle of proportionality referred to in Article I-11.

2. Legal acts shall state the reasons on which they are based and shall refer to any proposals, initiatives, recommendations, requests or opinions required by the Constitution.

--------------------------------------------------
Treaty establishing a Constitution for Europe - FINAL ACT - A.Declarations concerning provisions of the Constitution - 27.Declaration on Article III-419



Official Journal 310 , 16/12/2004 P. 0463 - 0463



27. Declaration on Article III-419 The Conference declares that Member States may indicate, when they make a request to establish enhanced cooperation, if they intend already at that stage to make use of Article III-422 providing for the extension of qualified majority voting or to have recourse to the ordinary legislative procedure. --------------------------------------------------
Article III-265

1. The Union shall develop a policy with a view to:

(a) ensuring the absence of any controls on persons, whatever their nationality, when crossing internal borders;

(b) carrying out checks on persons and efficient monitoring of the crossing of external borders;

(c) the gradual introduction of an integrated management system for external borders.

2. For the purposes of paragraph 1, European laws or framework laws shall establish measures concerning:

(a) the common policy on visas and other short-stay residence permits;

(b) the checks to which persons crossing external borders are subject;

(c) the conditions under which nationals of third countries shall have the freedom to travel within the Union for a short period;

(d) any measure necessary for the gradual establishment of an integrated management system for external borders;

(e) the absence of any controls on persons, whatever their nationality, when crossing internal borders.

3. This Article shall not affect the competence of the Member States concerning the geographical demarcation of their borders, in accordance with international law.

--------------------------------------------------
12004V082

Treaty establishing a Constitution for Europe - PART II — THE CHARTER OF FUNDAMENTAL RIGHTS OF THE UNION - TITLE III — EQUALITY - Article II-82



Official Journal 310 , 16/12/2004 P. 0046 - 0046
Article III-416

Any enhanced cooperation shall comply with the Constitution and the law of the Union.

Such cooperation shall not undermine the internal market or economic, social and territorial cohesion. It shall not constitute a barrier to or discrimination in trade between Member States, nor shall it distort competition between them.

--------------------------------------------------
Article III-371

The Court of Justice shall have jurisdiction to decide on the legality of an act adopted by the European Council or by the Council pursuant to Article I-59 solely at the request of the Member State concerned by a determination of the European Council or of the Council and in respect solely of the procedural stipulations contained in that Article.

Such a request must be made within one month from the date of such determination. The Court shall rule within one month from the date of the request.

--------------------------------------------------
Article III-223

1. Without prejudice to article III-224, European laws shall define the tasks, the priority objectives and the organisation of the structural funds, which may involve grouping the Funds, the general rules applicable to them and the provisions necessary to ensure their effectiveness and the coordination of the Funds with one another and with the other existing Financial Instruments.

A Cohesion Fund set up by a European law shall provide a financial contribution to projects in the fields of environment and trans-European networks in the area of transport infrastructure.

In all cases, such European laws shall be adopted after consultation of the Committee of the Regions and the Economic and Social Committee.

2. The first provisions on the Structural Funds and the Cohesion Fund to be adopted following those in force on the date on which the Treaty establishing a Constitution for Europe is signed shall be established by a European law of the Council. The Council shall act unanimously after obtaining the consent of the European Parliament.

--------------------------------------------------