ddrg/super_eurlex huggingface dataset:
B7B

The concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. For the concentration test: (a) gross assets acquired shall exclude cash and cash equivalents, deferred tax assets, and goodwill resulting from the effects of deferred tax liabilities. (b) the fair value of the gross assets acquired shall include any consideration transferred (plus the fair value of any non-controlling interest and the fair value of any previously held interest) in excess of the fair value of net identifiable assets acquired. The fair value of the gross assets acquired may normally be determined as the total obtained by adding the fair value of the consideration transferred (plus the fair value of any non-controlling interest and the fair value of any previously held interest) to the fair value of the liabilities assumed (other than deferred tax liabilities), and then excluding the items identified in subparagraph (a). However, if the fair value of the gross assets acquired is more than that total, a more precise calculation may sometimes be needed. (c) a single identifiable asset shall include any asset or group of assets that would be recognised and measured as a single identifiable asset in a business combination. (d) if a tangible asset is attached to, and cannot be physically removed and used separately from, another tangible asset (or from an underlying asset subject to a lease, as defined in IFRS 16 Leases), without incurring significant cost, or significant diminution in utility or fair value to either asset (for example, land and buildings), those assets shall be considered a single identifiable asset. (e) when assessing whether assets are similar, an entity shall consider the nature of each single identifiable asset and the risks associated with managing and creating outputs from the assets (that is, the risk characteristics). (f) the following shall not be considered similar assets: (i) a tangible asset and an intangible asset; (ii) tangible assets in different classes (for example, inventory, manufacturing equipment and automobiles) unless they are considered a single identifiable asset in accordance with the criterion in subparagraph (d); (iii) identifiable intangible assets in different classes (for example, brand names, licences and intangible assets under development); (iv) a financial asset and a non-financial asset; (v) financial assets in different classes (for example, accounts receivable and investments in equity instruments); and (vi) identifiable assets that are within the same class of asset but have significantly different risk characteristics.
Official Journal of the European Union

COMMISSION IMPLEMENTING REGULATION (EU) 2020/706

of 26 May 2020

amending for the 314th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures directed against certain persons and entities associated with the ISIL (Da'esh) and Al-Qaida organisations

THE EUROPEAN COMMISSION,

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

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

Whereas:

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

(2) On 21 May 2020, the Sanctions Committee of the United Nations Security Council decided to add an entry to the list of persons, groups and entities to whom the freezing of funds and economic resources should apply.

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

(4) In order to ensure that the measures provided for in this Regulation are effective it should enter into force immediately,

HAS ADOPTED THIS REGULATION:

Article 1 Annex I to Regulation (EC) No 881/2002 is amended in accordance with the Annex to this Regulation.

Article 2 This Regulation shall enter into force on the day 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, 26 May 2020. For the Commission, On behalf of the President, Director-General Directorate-General for Financial Stability, Financial Services and Capital Markets Union

(1) OJ L 139, 29.5.2002, p. 9.
COMMISSION REGULATION (EU) 2020/1000

of 9 July 2020

correcting certain language versions of Regulation (EU) No 1253/2014 implementing Directive 2009/125/EC of the European Parliament and of the Council with regard to ecodesign requirements for ventilation units

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Directive 2009/125/EC of the European Parliament and of the Council of 21 October 2009 establishing a framework for the setting of ecodesign requirements for energy-related products (1), and in particular Article 15(1) thereof,

Whereas:

(1) The Bulgarian, Croatian, Czech, Danish, Dutch, Estonian, Finnish, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Slovak, Slovenian, Spanish and Swedish language versions of Commission Regulation (EU) No 1253/2014 (2) contain errors in point (g) of Article 1(2) as regards the ventilation units which are excluded from its scope. Those errors affect the substance of that provision.

(2) The Maltese language version of Regulation (EU) No 1253/2014 also contains an error in point (h) of Article 1(2) as regards the ventilation units which are excluded from its scope. That error affects the substance of that provision.

(3) The Swedish language version of Regulation (EU) No 1253/2014 contains an additional error in point 1(9) of Annex I, point 1(o) of Annex IV and point 1(o) of Annex V as regards one of the terms defined for the purposes of Annexes II to IX. That error affects the substance of those provisions.

(4) The Bulgarian, Croatian, Czech, Danish, Dutch, Estonian, Finnish, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Slovak, Slovenian, Spanish and Swedish language versions of Regulation (EU) No 1253/2014 should therefore be corrected accordingly. The other language versions are not affected.

(5) The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Article 19(1) of Directive 2009/125/EC,

HAS ADOPTED THIS REGULATION:

Article 1 (does not concern the English language)

Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 9 July 2020. For the Commission The President Ursula VON DER LEYEN

(1) OJ L 285, 31.10.2009, p. 10.

(2) Commission Regulation (EU) No 1253/2014 of 7 July 2014 implementing Directive 2009/125/EC of the European Parliament and of the Council with regard to ecodesign requirements for ventilation units (OJ L 337, 25.11.2014, p. 8).
COMMISSION IMPLEMENTING REGULATION (EU) 2020/1093

of 24 July 2020

amending Implementing Regulation (EU) No 686/2012 allocating to Member States, for the purposes of the renewal procedure, the evaluation of active substances whose approval expires between 31 March 2025 and 27 December 2028

(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 1107/2009 of the European Parliament and of the Council of 21 October 2009 concerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC (1), and in particular Article 19 thereof,

Whereas:

(1) Commission Implementing Regulation (EU) No 686/2012 (2) allocates the evaluation of active substances to a rapporteur Member State and to a co-rapporteur Member State for the purposes of the renewal procedure. Since the evaluation of active substances whose approval expires between 31 March 2025 and 27 December 2028 has not yet been allocated to a Member State or to a co-rapporteur Member State, it is appropriate to proceed to such allocation.

(2) That allocation should be made in such a way that a balance is achieved as regards the distribution of the responsibilities and the work between Member States.

(3) Implementing Regulation (EU) No 686/2012 should therefore be amended accordingly.

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

HAS ADOPTED THIS REGULATION:

Article 1 Implementing Regulation (EU) No 686/2012 is amended in accordance with the Annex to this Regulation.

Article 2 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, 24 July 2020. For the Commission The President Ursula VON DER LEYEN

(1) OJ L 309, 24.11.2009, p. 1.

(2) Commission Implementing Regulation (EU) No 686/2012 of 26 July 2012 allocating to Member States, for the purposes of the renewal procedure, the evaluation of the active substances (OJ L 200, 27.7.2012, p. 5).
COMMISSION DELEGATED REGULATION (EU) 2020/1138

of 27 May 2020

amending Regulation (EU) 2016/1076 of the European Parliament and of the Council in order to include the Solomon Islands in Annex I

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements (1), and in particular Article 2(2) thereof,

Whereas:

(1) Annex I to Regulation (EU) 2016/1076 lists the countries to which the market access arrangements provided for by that Regulation apply.

(2) On 17 February 2020, the Council approved, on behalf of the Union, the accession of the Solomon Islands to the interim Economic Partnership Agreement between the Union and the Pacific States. Following the Solomon Islands’ deposition of its Act of Accession, the interim Economic Partnership Agreement is provisionally applied between the Union and the Solomon Islands from 17 May 2020.

(3) Therefore the Solomon Islands should be included in Annex I,

HAS ADOPTED THIS REGULATION:

Article 1 In Annex I to Regulation (EU) 2016/1076 the following is inserted after the words ‘THE REPUBLIC OF SEYCHELLES’: ‘SOLOMON ISLANDS’.

Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 May 2020. For the Commission The President Ursula VON DER LEYEN

(1) OJ L 185, 8.7.2016, p. 1.
COUNCIL IMPLEMENTING REGULATION (EU) 2020/1367

of 1 October 2020

implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

THE COUNCIL OF THE EUROPEAN UNION,

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

Having regard to Council Regulation (EU) No 269/2014 of 17 March 2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (1), and in particular Article 14(1) thereof,

Having regard to the proposal of the High Representative of the Union for Foreign Affairs and Security Policy,

Whereas:

(1) On 17 March 2014, the Council adopted Regulation (EU) No 269/2014.

(2) On 23 December 2019, the President of the Russian Federation, Vladimir Putin, announced the opening of a railway bridge over the Kerch Strait, which marked the implementation of the broader project of connecting the railway infrastructures of the illegally annexed Crimean Peninsula and those of Russia.

(3) The Union does not recognise the illegal annexation of Crimea and Sevastopol by the Russian Federation. The construction of the bridge and railway tracks connecting it to the pre‐existing transport infrastructure aims at consolidating the Russian Federation’s control over the illegally annexed Crimea and Sevastopol and further isolating the peninsula from Ukraine.

(4) The Council considers that four entities and two individuals should be added to the list of persons, entities and bodies subject to restrictive measures as set out in Annex I to Regulation (EU) No 269/2014 for their role in designing, building or using the railway infrastructure linking Russia and the illegally annexed Crimean peninsula.

(5) Annex I to Regulation (EU) No 269/2014 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1 The persons and entities listed in the Annex to this Regulation shall be added to the list set out in Annex I to Regulation (EU) No 269/2014.

Article 2 This Regulation shall enter into force on the date 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, 1 October 2020. For the Council The President M. ROTH

(1) OJ L 78, 17.3.2014 p. 6.
COMMISSION REGULATION (EU) 2020/1523

of 15 October 2020

establishing a fisheries closure for common sole in areas 8a and 8b for vessels flying the flag of Belgium

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 Union control system for ensuring compliance with the rules of the common fisheries policy (1), and in particular Article 36(2) thereof,

Whereas:

(1) Council Regulation (EU) 2020/123 (2) lays down quotas for 2020.

(2) According to the information received by the Commission, catches of the stock of common sole in areas 8a and 8b by vessels flying the flag of or registered in Belgium have exhausted the quota allocated for 2020.

(3) It is therefore necessary to prohibit certain fishing activities for that stock.

HAS ADOPTED THIS REGULATION:

Article 1 Quota exhaustion The fishing quota allocated to Belgium for the stock of common sole in areas 8a and 8b for 2020 referred to in the Annex shall be deemed to be exhausted from the date set out in that Annex.

Article 2 Prohibitions 1. Fishing for the stock referred to in Article 1 by vessels flying the flag of or registered in Belgium shall be prohibited from the date set out in the Annex. In particular it shall be prohibited to search for fish, shoot, set or haul a fishing gear for the purpose of fishing that stock. 2. Transshipping, retaining on board, processing on board, transferring, caging, fattening and landing of fish and fishery products from that stock caught by those vessels shall remain authorised for catches taken prior to that date. 3. Unintended catches of species from that stock by those vessels shall be brought and retained on board the fishing vessels, recorded, landed and counted against quotas in accordance with Article 15 of Regulation (EU) No 1380/2013 of the European Parliament and of the Council (3).

Article 3 Entry into force This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 15 October 2020. For the Commission, On behalf of the President, Virginijus SINKEVIČIUS Member of the Commission

(1) OJ L 343, 22.12.2009, p. 1.

(2) Council Regulation (EU) 2020/123 of 27 January 2020 fixing for 2020 the fishing opportunities for certain fish stocks and groups of fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters (OJ L 25, 30.1.2020, p. 1).

(3) 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).
COUNCIL IMPLEMENTING REGULATION (EU) 2020/1481

of 14 October 2020

implementing Article 21(2) of Regulation (EU) 2016/44 concerning restrictive measures in view of the situation in Libya

THE COUNCIL OF THE EUROPEAN UNION,

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

Having regard to Council Regulation (EU) 2016/44 of 18 January 2016 concerning restrictive measures in view of the situation in Libya and repealing Regulation (EU) No 204/2011 (1), and in particular Article 21(2) thereof,

Having regard to the proposal from the High Representative of the Union for Foreign Affairs and Security Policy,

Whereas:

(1) On 18 January 2016, the Council adopted Regulation (EU) 2016/44.

(2) On 12 May 2020, the High Representative of the Union for Foreign Affairs and Security Policy issued a declaration, on behalf of the Union, which stated that the Union remains determined to see the UN arms embargo in Libya fully respected. It was also underlined that all efforts must be made to ensure the full and effective implementation of the relevant UN Security Council resolutions, also through the land and air borders with Libya.

(3) On 21 September 2020, the Council adopted Implementing Regulation (EU) 2020/1309 (2), which designated three entities involved in violating the UN arms embargo.

(4) The Council remains gravely concerned about the situation in Libya and in particular about acts that threaten the peace, security or stability of Libya, including violations of the UN arms embargo.

(5) In that context, one person involved in such acts should be added to the list of natural and legal persons, entities or bodies subject to restrictive measures as set out in Annex III to Regulation (EU) 2016/44.

(6) Annex III to Regulation (EU) 2016/44 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1 Annex III to Regulation (EU) 2016/44 is amended in accordance with the Annex to this Regulation.

Article 2 This Regulation shall enter into force on the date 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, 14 October 2020. For the Council The President M. ROTH

(1) OJ L 12, 19.1.2016, p. 1.

(2) Council Implementing Regulation (EU) 2020/1309 of 21 September 2020 implementing article 21(2) of Regulation (EU) 2016/44 concerning restrictive measures in view of the situation in Libya (OJ L 305 I, 21.9.2020, p. 1).
COMMISSION IMPLEMENTING REGULATION (EU) 2020/1592

of 28 October 2020

amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albumin

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 1234/2007l (1), and in particular Article 183(b) thereof,

Having regard to Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (2), and in particular Article 5(6)(a) thereof,

Whereas:

(1) Commission Regulation (EC) No 1484/95 (3) lays down detailed rules for implementing the system of additional import duties and fixes representative prices in the poultrymeat and egg sectors and for egg albumin.

(2) Regular monitoring of the data used to determine representative prices for poultrymeat and egg products and for egg albumin shows that the representative import prices for certain products should be amended to take account of variations in price according to origin.

(3) Regulation (EC) No 1484/95 should therefore be amended accordingly.

(4) Given the need to ensure that this measure applies as soon as possible after the updated data have been made available, this Regulation should enter into force on the day of its publication,

HAS ADOPTED THIS REGULATION:

Article 1 Annex I to Regulation (EC) No 1484/95 is replaced by the text 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, 28 October 2020. For the Commission, On behalf of the President, Wolfgang BURTSCHER Director-General Directorate-General for Agriculture and Rural Development

(1) OJ L 347, 20.12.2013, p. 671.

(2) OJ L 150, 20.5.2014, p. 1.

(3) Commission Regulation (EC) No 1484/95 of 28 June 1995 laying down detailed rules for implementing the system of additional import duties and fixing representative prices in the poultrymeat and egg sectors and for egg albumin, and repealing Regulation No 163/67/EEC (OJ L 145, 29.6.1995, p. 47).