EN Official Journal of the European Union C 120/2

Draft Commission regulation

on the application of Articles 87 and 88 of the EC Treaty to national regional investment aid

(2006/C 120/02)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 994/98 of 7 May 1998 on the application of Articles 92 and 93 of the Treaty establishing the European Community to certain categories of horizontal State aid (1), and in particular points (a)(i) and (b) of Article 1(1) thereof,

Having published a draft of this Regulation (2),

After consulting the Advisory Committee on State Aid,

Whereas:

(1) Regulation (EC) No 994/98 empowers the Commission to declare, in accordance with Article 87 of the EC Treaty, that under certain conditions aid that complies with the map approved by the Commission for each Member State for the grant of regional aid is compatible with the common market and is not subject to the notification requirement of Article 88(3) of the EC Treaty.

(2) The Commission has applied Articles 87 and 88 of the Treaty to regional investment aid schemes in assisted areas in numerous decisions and has also stated its policy, in particular in the guidelines on national regional aid for 2007-2013 (3), in the Multisectoral Framework on regional aid for large investment projects (4), as well as in Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises (5). In the light of the Commission's considerable experience in applying Articles 87 and 88 of the Treaty to regional investment aid and in the light of the guidelines on national regional aid issued by the Commission on the basis of those provisions, it is appropriate, with a view to ensuring efficient supervision and simplifying administration without weakening Commission monitoring, that the Commission should make use of the powers conferred by Regulation (EC) No 994/98.

(3) By addressing the handicaps of the disadvantaged regions, national regional aid promotes the economic, social and territorial cohesion of Member States and the Community as a whole. National regional investment aid is designed to assist the development of the most disadvantaged regions by supporting investment and job creation in a sustainable context. It promotes the expansion, rationalization, modernization and diversification of the economic activities of enterprises located in the less-favoured regions, in particular by encouraging firms to set up new establishments there.

(4) In order to determine whether or not aid is compatible with the common market pursuant to this Regulation, it is necessary to take into consideration the aid intensity and thus the aid amount expressed as a grant equivalent. The calculation of the grant equivalent of aid payable in several instalments requires the use of market interest rates prevailing at the time of grant. With a view to a uniform, transparent, and simple application of the State aid rules, the market rates for the purposes of this Regulation should be deemed to be the reference rates. The reference rates should be those which are periodically fixed by the Commission on the basis of objective criteria and published in the Official Journal of the European Union and on the Internet.

(5) In order to ensure transparency and effective monitoring, this Regulation should apply only to regional investment aid schemes which are transparent. Therefore, Member States should always notify to the Commission regional aid schemes which are not transparent, i.e. aid schemes in which it is not possible to calculate precisely the gross grant equivalent as a percentage of eligible expenditure ex ante without a need to undertake a risk assessment. Examples of such aid schemes are schemes involving public loans, state guarantees containing elements of aid and public participations which do not meet the market economy investor principle. Notifications of non transparent regional aid schemes will be assessed by the Commission in particular in the light of the criteria set out in the Guidelines on national regional aid for 2007-2013.

(6) Any aid granted under a scheme that meets all the relevant requirements of this Regulation should also be exempted from the notification requirement. Regional aid schemes exempted under this Regulation should contain an express reference to this Regulation.

(7) Aid which does not fall within the scope of this Regulation or of other Regulations adopted pursuant to Article 1 of Regulation (EC) No 994/98, shall be notified to the Commission in accordance with Article 88(3) of the Treaty. Such aid shall be assessed in particular in accordance with the criteria laid down in the Community guidelines on national regional aid for 2007-2013.

(8) This Regulation should not apply to certain sectors in which special rules apply. Aid awarded in these sectors remains subject to prior notification to the Commission in accordance with Article 88(3) of the Treaty. This is the case for, the coal and steel industry, the synthetic fibres and shipbuilding sectors, fisheries and aquaculture. In the agricultural sector, this Regulation should not apply to activities linked to the primary production (farming) of products listed in Annex I to the Treaty; it should apply to the processing and marketing of agricultural products with the exception of the manufacture and marketing of products which imitate or substitute for milk and milk products, as referred to in Article 3(2) of Regulation (EEC) No 1898/87 of 2 July 1987 on the protection of designations used in marketing of milk and milk products (6).

(9) The Commission has a consistently less favourable view of aid targeted at particular sectors. Investment aid schemes which are targeted at specific sectors should not therefore be covered by the exemption from notification provided by this Regulation. The Commission recognises that, in line with its constant practice, the tourism sector plays an important role in national economies and in general has a particularly positive effect on regional development. Therefore, regional investment aid schemes aimed at tourism activities should not be considered as targeted at specific sectors and should be exempt from the notification requirement of Article 88(3) of the Treaty, provided that the aid awarded fulfils all the conditions of this Regulation.

(10) Aid to small and medium-sized enterprises for consultancy and other services awarded in accordance with Article 5(a) of Regulation (EC) No 70/2001 is compatible with the common market within the meaning of Article 87(3) of the Treaty and is exempted from the notification requirement of Article 88(3) of the EC Treaty.

(11) It should be recalled that individual aid grants to small and medium-sized enterprises granted outside of any aid scheme in accordance with Article 6 of Regulation (EC) No 70/2001 is compatible with the common market within the meaning of Article 87(3) of the Treaty and is exempted from the notification requirement of Article 88(3) of the Treaty. However, it is necessary to ensure that individual aid grants to large companies granted outside of any aid scheme (ad hoc aid) remain subject to the notification requirements of Article 88(3) of the Treaty.

(12) This Regulation is without prejudice to any obligation on a Member State to notify individual grants of aid under obligations entered into in the context of other State aid instruments, and in particular the obligation to notify, or to inform the Commission of, aid to an enterprise receiving rescue and restructuring aid within the meaning of the Community guidelines on State aid for rescuing and restructuring firms in difficulty (7).

(13) In accordance with the established practice of the Commission, and with a view to better ensuring that aid is proportionate and limited to the amount necessary, thresholds should be expressed in terms of aid intensities in relation to a set of eligible costs, rather than in terms of maximum aid amounts.

(14) It is appropriate to establish further conditions that should be fulfilled by any aid scheme or individual aid exempted by this Regulation. Having regard to Article 87(3)(c) of the Treaty, such aid should not normally have the sole effect of continuously or periodically reducing the operating costs which the beneficiary would normally have to bear, and should be proportionate to the handicaps that have to be overcome in order to secure the socioeconomic benefits deemed to be in the Community interest. It is therefore appropriate to limit the scope of this Regulation to regional aid granted in relation to initial investments in the meaning of this Regulation. Regional aid schemes which provide for operating aid and for aid to newly created small enterprises remain subject to the notification requirements of Article 88(3) of the Treaty.

(15) Whereas the Commission has to ensure that authorized aid does not alter trading conditions in a way contrary to the general interest, investment aid awarded in favour of a beneficiary which is subject to an outstanding recovery order following a previous Commission decision declaring the aid illegal and incompatible with the common market, should be excluded from the scope of this Regulation. Therefore, such aid remains subject to the notification requirements of Article 88(3) of the Treaty.

(16) In order not to favour the capital factor of an investment over the labour factor, provision should be made for the possibility of measuring aid to investment on the basis of either the investment costs or the costs of new employment directly linked to the carrying-out of the investment project.

(17) Large amounts of aid should remain subject to an individual assessment by the Commission before they are put into effect. Accordingly, aid amounts exceeding a certain threshold granted to a single enterprise or establishment on the basis of an existing aid scheme should be excluded from the exemption provided for in this Regulation and remain subject to the notification requirements of Article 88(3) of the Treaty.

(18) It is important to ensure that regional aid produces a real incentive effect to undertake investments which would not otherwise be made in the assisted areas and acts as an incentive to develop new activities.

(19) This Regulation should not exempt aid cumulated with other State aid, including aid granted by national, regional or local authorities, or with Community assistance, in relation to the same eligible costs or investment project, when such cumulation exceeds the thresholds fixed in this Regulation. Regional investment aid exempted under this Regulation shall not be cumulated with de minimis support within the meaning of Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid (8) in respect of the same eligible expenditure or investment project, if such cumulation would result in an aid intensity exceeding that fixed by this Regulation.

(20) In the light of the World Trade Organisation Agreement on Subsidies and Countervailing Measures (9), this Regulation should not exempt export aid or aid favouring domestic over imported products. Such aid would be incompatible with the Community's international obligations under that Agreement and should not therefore be exempted from notification.

(21) In order to ensure transparency and effective monitoring in accordance with Article 3 of Regulation (EC) No 994/98, it is appropriate to establish a standard format to be used by Member States to provide the Commission with summary information whenever, in pursuance of this Regulation, an aid scheme is implemented with a view to publication in the Official Journal of the European Union. For the same reasons, it is appropriate to establish rules concerning the records that Member States should keep regarding the aid scheme exempted by this Regulation. In order to facilitate administrative treatment and in view of the wide availability of the necessary technology, the summary information should be provided in computerised form. In order to improve the transparency of regional aid in an enlarged Community, Member States should publish the full text of the aid scheme and communicate to the Commission the internet address of the publication.

(22) In the light of the Commission's experience in this area, and in particular the frequency with which it is generally necessary to revise State aid policy, it is appropriate to limit the period of application of this Regulation.

HAS ADOPTED THIS REGULATION:

Article 1

Scope

1. This Regulation shall apply to transparent regional investment aid schemes which constitute State aid within the meaning of Article 87(1) of the Treaty.

2. This Regulation shall not apply to aid in the following sectors:

— the fisheries sector,

— the shipbuilding sector,

— the coal and steel industry,

— the synthetic fibres sector.

It shall not apply to activities linked to the primary production (farming) of products listed in Annex I to the Treaty; it shall apply to the processing and marketing of agricultural products to the exclusion of the manufacture and marketing of products which imitate or substitute for milk and milk products, as referred to in Article 3 (2) of Council Regulation (EEC) No 1898/87 (10).

3. This Regulation shall not apply to the following types of aid:

(a) aid to export-related activities, namely aid directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the export activity;

(b) aid contingent upon the use of domestic in preference to imported goods.

4. Aid which does not fall within the scope of this Regulation or of other Regulations adopted pursuant to Article 1 of Regulation (EC) No 994/98, shall be notified to the Commission in accordance with Article 88(3) of the Treaty. Such aid will be assessed in accordance with the criteria laid down in the Community guidelines on national regional aid for 2007-2013.

Article 2

Definitions

For the purpose of this Regulation the following definitions shall apply:

(a) ‘aid’ means any measure fulfilling all the criteria laid down in Article 87(1) of the Treaty;

(b) ‘small and medium-sized enterprises (SMEs)’ means small and medium-sized enterprises as defined in Annex I to Regulation (EC) No 364/2004 (11);

(c) ‘initial investment’ means: — an investment in material and immaterial assets relating to the setting-up of a new establishment, the extension of an existing establishment, diversification of the output of an establishment into new additional products or a fundamental change in the overall production process of an existing establishment; or — the acquisition of the capital assets directly linked to an establishment, where the establishment has closed or would have closed had it not been purchased, and the assets are bought by an independent investor. The sole acquisition of the shares of the legal entity of an enterprise does not constitute initial investment.

(d) ‘material assets’ means assets relating to land, buildings and plant/machinery.

(e) ‘immaterial assets’ means assets entailed by the transfer of technology through the acquisition of patent rights, licences, know-how or unpatented technical knowledge;

(f) ‘large investment project’ means an initial investment in capital assets with an eligible expenditure above EUR 50 million, calculated at prices and exchange rates on the date when the aid is granted

(g) ‘aid intensity in present gross grant equivalent (GGE)’ means the discounted value of the aid expressed as a percentage of the discounted value of the eligible costs.

(h) ‘transparent regional investment aid schemes’ means regional investment aid schemes in which it is possible to calculate precisely the Gross grant equivalent as a percentage of eligible expenditure ex ante without need to undertake a risk assessment;

(i) ‘Start of work’ means either the start of construction work or the first firm commitment to order equipment, excluding preliminary feasibility studies;

(j) ‘Job creation’ means a net increase in the number of employees (ALU) directly employed in a particular establishment compared with the average over the previous 12 months, after deducting any jobs lost during that 12 month period in the same establishment.

(k) ‘Number of employees’ means the number of annual labour units, namely the number of persons employed full time in one year, part-time and seasonal work being ALU fractions;

(l) ‘Wage cost’ means the total amount actually payable by the beneficiary of the aid in respect of the employment concerned, comprising the gross wage, before tax, and the compulsory social security contributions;

(m) ‘Jobs directly created by an investment project’ means jobs concerning the activity to which the investment relates and created within three years of completion of the investment, including jobs created following an increase in the utilisation rate of the capacity created by the investment.

(n) ‘Agricultural product’ means — the products listed in Annex I of the Treaty, except fishery and acquaculture products covered by Regulation (EC) No 104/2000; — products falling under CN codes 4502, 4503 and 4505 (cork products); — products intended to imitate or substitute milk and milk products, as referred to in Article 3 (2) of Council Regulation (EEC) No 1898/87 (12);

(o) ‘products intended to imitate or substitute milk and milk products’ mean products which could be confused with milk and/or milk products but whose composition differs from such products in that they contain fat and/or protein of non-milk origin with or without protein derived from milk (‘products other than milk products’ as referred to in Article 3(2) of Council Regulation (EEC) No 1898/87);

(p) ‘processing of an agricultural product’ means an operation on an agricultural product resulting in a product which is also an agricultural product;

(q) ‘marketing of an agricultural product’ means holding or display with a view to sale, offering for sale, delivery or any other manner of placing on the market.

Article 3

Conditions for exemption

1. Transparent regional investment aid schemes fulfilling all the conditions of this Regulation shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempt from the notification requirement of Article 88(3) of the Treaty provided that:

(a) any aid awarded under such a scheme fulfils all the conditions of this Regulation;

(b) the scheme contains an express reference to this Regulation, citing its title and publication reference in the Official Journal of the European Union.

2. Aid up to the amount determined in accordance with Article 7(4) awarded on the basis of schemes referred to in paragraph 1 of this Article shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempt from the notification requirement of Article 88(3) of the Treaty provided that the aid awarded directly fulfils all the conditions of this Regulation.

Article 4

Aid for initial investment

1. Aid for initial investment shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempt from the notification requirement of Article 88(3) of the Treaty provided that:

(a) the aid is granted in regions eligible for regional aid, as determined in the approved regional aid map for the Member State concerned for the period 2007-2013;

(b) the gross aid intensity does not exceed the regional aid ceiling which is in force at the time of the investment for the region in which the investment takes place, as determined in the approved regional aid map for the Member State concerned for the period 2007-2013; and

(c) all the other conditions of this Regulation are fulfilled.

2. With the exception of aid granted in favour of large investment projects, the ceilings provided for in paragraph 1 may be increased by 20 % GGE for aid awarded to small enterprises and by 10 % GGE for aid awarded to medium-sized enterprises.

3. The aid shall satisfy the following conditions:

(a) the investment must be maintained in the recipient region for at least five years after completion of the works or three years in the case of SMEs;

(b) the eligible immaterial assets must satisfy the following requirements: — they must be used exclusively in the establishment receiving the regional aid, — they must be regarded as amortizable assets, — they must be purchased from third parties under market conditions, — they must be included in the assets of the firm and remain in the establishment receiving the regional aid for at least five years or three years in the case of SMEs;

(c) where the aid is calculated on the basis of material or immaterial investment costs, or of acquisition costs in case of takeovers, the beneficiary must provide a financial contribution of at least 25 % of the eligible costs, either through its own resources or by external financing, in a form which is free of any public support.

The condition in point (a) shall not prevent the replacement of plant or equipment which has become out-dated within the above period due to rapid technological change, provided the economic activity is retained in the region concerned for the minimum period.

4. The ceilings fixed in paragraphs 1 and 2 shall apply to the intensity of the aid calculated either as a percentage of the investment's eligible material and immaterial costs or as a percentage of the estimated wage costs of the person hired, calculated over a period of two years, for jobs directly created by the investment project, or a combination thereof, provided the aid does not exceed the most favourable amount resulting from the application of either calculation.

5. The eligible investment costs shall be discounted to their value at the moment of granting of the aid. Aid payable in several instalments shall be discounted to its value at the moment of granting of the aid. The interest rate to be used for discounting purposes shall be the reference rate applicable at the time of grant. In cases where aid is awarded by means of tax exemptions or reductions on future taxes due, subject to the respect of a certain aid intensity defined in GGE, discounting of aid tranches takes place on the basis of the reference rates applicable at the various times the tax advantages become effective.

6. In case of acquisition of an establishment, only the costs of buying assets from third parties should be taken into consideration, provided the transaction has taken place under market conditions. Where the acquisition is accompanied by other initial investment, the expenditure relating to the latter should be added to the cost of the purchase.

7. Costs related to the acquisition of assets under lease, other than land and buildings, shall only be taken into consideration if the lease takes the form of financial leasing and contains an obligation to purchase the asset at the expiry of the term of the lease. For the lease of land and buildings, the lease must continue for at least five years after the anticipated date of the completion of the investment project or three years in the case of SMEs.

8. In the transport sector, expenditure on the purchase of transport equipment (movable assets) shall not be eligible for aid for initial investment.

9. Except in the case of SMEs and takeovers, the assets acquired should be new. In the case of takeovers, assets for the acquisition of which aid has already been granted prior to the purchase shall be deducted. For SMEs, the full costs of investments in immaterial assets may also be taken into consideration. For large companies, such costs are eligible only up to a limit of 50 % of the total eligible investment expenditure for the project.

10. Where the aid is calculated on the basis of wage costs, the following conditions shall be satisfied:

(a) jobs must be directly created by an investment project;

(b) jobs must be created within three years of the completion of works and shall be maintained during a minimum period of five years from the date the post was first filled or three years in the case of SMEs.

11. By way of derogation from paragraphs (1) and (2) of this Article, the maximum aid intensities for investments in the processing and marketing of agricultural products may be increased to:

(a) 50 % of eligible investments in regions eligible under 87(3)(a) of the Treaty and 40 % of eligible investments in other regions eligible for regional aid, as determined in the regional aid map approved for the Member States concerned for the period 2007-2013, if the beneficiary is a small or medium-sized enterprise;

(b) 25 % of eligible investments in regions eligible under 87(3)(a) of the Treaty and 20 % of eligible investments in other regions eligible for regional aid, as determined in the regional aid map approved for the Member States concerned for the period 2007-2013, if the beneficiary has less than 750 employees and less than EUR 200 million turnover.

Article 5

Necessity for the aid

1. This Regulation shall only exempt aid awarded under regional investment aid schemes if the beneficiary has submitted an application for aid and the authority responsible for administering the scheme has confirmed in writing that, subject to detailed verification, the project in principle meets the conditions of eligibility laid down by the scheme before the start of work on the project. An express reference to both conditions must also be included in the aid scheme.

If work begins before the conditions laid down in this Article are fulfilled, the whole project will not be eligible for regional aid.

2. Paragraph 1 of this Article shall not apply to approved tax aid schemes where a tax exemption or reduction is granted automatically to qualifying expenditure without any discretion on the part of the authorities.

Article 6

Cumulation

1. The aid ceilings fixed in Article 4 shall apply to the total amount of public support for the aided project regardless of whether that support is financed from local, regional, national or Community sources.

2. Aid exempted by this Regulation shall not be cumulated with any other State aid within the meaning of Article 87(1) of the Treaty or with other Community or national funding, in relation to the same eligible costs or investment project, if such cumulation would result in an aid intensity exceeding that fixed by this Regulation.

3. Regional investment aid exempted under this Regulation shall not be cumulated with de minimis support within the meaning of Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid (13) in respect of the same eligible expenditure or investment project, if such cumulation would result in an aid intensity exceeding that fixed by this Regulation.

Article 7

Aid subject to prior notification to the Commission

The following aid shall not be exempted from notification under this Regulation and shall remain subject to the notification requirement of Article 88(3) of the Treaty:

(1) non transparent regional investment aid schemes;

(2) regional aid schemes targeted at particular sectors. Regional investment aid schemes aimed at tourism activities should not be considered as targeted at specific sectors. The tourism sector covers the following business activities in terms of NACE Rev. 1.1: — NACE 55: Hotels and restaurants, — [NACE 63.3: Activities of travel agencies & tour operators, tourist assistance activities, ] — NACE 92: Recreational, cultural and sporting activities,

(3) regional aid schemes which provide for operating aid and for aid to newly created small enterprises,

(4) regional aid awarded in favour of large investment projects on the basis of existing aid schemes if the total amount of aid from all sources exceeds 75 % of the maximum amount of aid an investment with eligible expenditure of EUR 100 million could receive, applying the standard aid ceiling in force for large enterprises in the approved regional aid map on the date the aid is to be granted,

(5) ad hoc regional aid awarded outside any aid scheme, without prejudice of Article 6 of Regulation (EC) No 70/2001,

(6) investment aid in favour of a beneficiary which is subject to an outstanding recovery order following a previous Commission decision declaring the aid illegal and incompatible with the common market.

Article 8

Transparency and monitoring

1. On implementation of an aid scheme exempted by this Regulation, Member States shall, within 20 working days, forward to the Commission, with a view to its publication in the Official Journal of the European Union, a summary of the information regarding such aid scheme in the form laid down in Annex I. This shall be provided electronically in computerised form.

2. Whenever regional aid is granted on the basis of an existing aid schemes for large investment projects which fall below the threshold for individual notification laid down by Article 7(4), the Member States shall, within 20 working days starting from the day on which the aid is granted by the competent authority, provide the Commission with the information requested in the standard form laid down in Annex II, electronically in computerised form. The Commission will make the summary information available to the public through its website (http://europa.eu.int/comm/competition/).

3. Member States shall maintain detailed records regarding the aid schemes exempted by this Regulation and the individual aid awarded under those schemes. Such records shall contain all information necessary to establish that the conditions for exemption, as laid down in this Regulation, are fulfilled, including information on the status of any company whose entitlement to aid depends on its status as an SME. Member States shall keep a record regarding an aid scheme, for 10 years from the date on which the last individual aid was awarded under such scheme. On written request, the Member State concerned shall provide the Commission, within a period of 20 working days or such longer period as may be fixed in the request, with all the information which the Commission considers necessary to assess whether the conditions of this Regulation have been complied with.

4. Member States shall compile a report on the application of this Regulation in respect of each whole or part calendar year during which this Regulation applies, in the form laid down in Chapter III of Commission Regulation (EC) No 794/2004 (14).

5. Member State shall publish the full text of the aid schemes which fall within the scope of this Regulation and shall communicate to the Commission the internet address of the publication. That information shall also be contained in the annual report submitted pursuant to paragraph 4 of this Article. Projects for which expenses were incurred before the date of publication of the aid scheme shall not be eligible for regional aid.

Article 9

Entry into force and period of validity

1. 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 to aid schemes which will enter into force, or are put into effect, after 31 December 2006. It shall remain in force until it is replaced by a new Regulation or until 31 December 2013, whichever is earlier.

2. Notifications pending at the time of entry into force of this Regulation shall be assessed in accordance with its provisions. Aid schemes put into effect before the date of entry into force of this Regulation and aid granted under those schemes, in the absence of a Commission authorisation and in breach of the obligation to notify laid down in Article 88(3) of the Treaty, shall be compatible with the common market within the meaning of Article 87(3) of the Treaty and shall be exempted under this Regulation if they fulfil all the conditions of this Regulation.

3. At the end of the period of validity of this Regulation, the exemption for aid schemes exempted under this Regulation shall expire at the date of expiry of the approved regional aid maps.

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

(1) OJ L 142, 14.5.1998, p. 1.

(2) OJ C

(3) OJ C

(4) OJ C 70, 19.3.2002, p. 8, as modified in OJ C 263, 1.11.2003, p. 3.

(5) OJ L 10, 13.1.2001, p. 33. Regulation as amended by Regulation (EC) No 364/2004 (OJ L 63, 28.2.2004, p. 22).

(6) OJ L 182, 3.7.1987, p. 36. Regulation as last amended by 1994 Act of Accession.

(7) OJ C 244, 1.10.2004, p. 2.

(8) OJ L 10, 13.01.2001, p. 30.

(9) OJ L 336, 23.12.1994, p. 156.

(10) OJ L 182, 3.7.1987, p. 36. Regulation as last amended by 1994 Act of Accession.

(11) OJ L 63, 28.2.2004, p. 22.

(12) OJ L 182, 3.7.1987, p. 36.

(13) OJ L 10, 13.01.2001, p. 30.

(14) OJ L 140, 30.4.2004, p. 1.

ANNEX I