ddrg/super_eurlex huggingface dataset:
EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereafter ‘the VAT Directive’), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.

By letters registered with the Commission on 27 May 2015 and 17 June 2015, Slovenia requested an authorisation to continue to exempt taxable persons whose annual turnover is no higher than EUR 50 000. In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letters dated 24 June 2015 of the request made by Slovenia. By letter dated 25 June 2015, the Commission notified Slovenia that it had all the information necessary to consider the request.

General context

Chapter 1 of Title XII of the VAT Directive allows for the possibility for Member States to apply special schemes for small enterprises, including the possibility of exempting taxable persons below a certain annual turnover. This exemption implies that a taxable person does not have to charge VAT on his supplies and, consequently, he cannot deduct the VAT on his input.

Under Article 287(15) of the VAT Directive, Slovenia may exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 25 000.

In 2012, Slovenia requested a derogation in order to simplify VAT obligations for small traders and to ease the collection of the tax for the national tax administration. By Council Implementing Decision 2013/54/EU of 22 January 2013 the Council authorised Slovenia to exempt from VAT taxable persons whose annual turnover is no higher than EUR 50 000 until 31 December 2015. This measure is optional for taxable persons. Based on this experience, Slovenia has now requested an extension of that measure which would continue to be optional for taxable persons.

From the information provided by Slovenia, at the end of 2013, 51.45% of the VAT payers had a taxable turnover below EUR 50 000 and the VAT revenue generated by them represented only 1% of the total VAT revenue. In addition, the number of taxable persons registered for VAT purposes with a threshold between EUR 25 000 and EUR 50 000 has decreased both in 2013 and 2014. This signifies that an increasing number of small business make use of the simplification measure.

From information provided by Slovenia, it appears that the impact of the measure on tax VAT revenue collected at the final consumption stage is negligible.

It is therefore proposed to extend the derogation for another period until the earliest of 31 December 2018 or the entry into force of a Directive on the annual turnover thresholds below which taxable persons may be exempt from VAT.
on the conclusion of the Cooperation Agreement on a Civil Global Navigation Satellite System (GNSS) between the European Community and its Member States of the one part, and the Republic of Korea, of the other part.

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

The Republic of Korea is a country with capabilities in the space technology and applications. It is an active user of satellite navigation services in various sectors including transport, fleet management , science and geodesy.

The European Commission, on the basis of Council authorisation given on 18 July 2005, negotiated a Cooperation agreement on a Civil Global Navigation Satellite System (GNSS) between the European Community and its Member States, of the one part, and the Republic of Korea, of the other part( hereinafter referred to as 'the Agreement). The Agreement was then signed on 9 September 2006 pursuant to Council decision on the signing of 1 September 2006.

The signatory Member States of the European Union and the Republic of Korea have completed their procedures related to the entry into force of the Agreement.

In accordance with Article 218(6) of the Treaty on the Functioning of the European Union, the Commission proposes to the Council a Decision on the conclusion of the Agreement on behalf of the European Union after consent of the European Parliament.

Bulgaria, Croatia, and Romania are to become parties to the Agreement by the conclusion of a protocol in accordance with Art 6(2) of the Acts concerning the conditions of accession of the Republic of Bulgaria and Romania and of the Republic of Croatia respectively and the adjustments to the treaties on which the European Union is founded.

2015/0265 (NLE)

Proposal for a

COUNCIL DECISION

on the conclusion of the Cooperation Agreement on a Civil Global Navigation Satellite System (GNSS) between the European Community and its Member States of the one part, and the Republic of Korea, of the other part.

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 172, in conjunction with Article 218(6)(a) thereof,

Having regard to the proposal from the European Commission,

Having regard to the consent of the European Parliament,

Whereas:

(1)In accordance with Council Decision 2006/700/EC of 1 September 2006, the Cooperation Agreement on a Civil Global Navigation Satellite System (GNSS) between the European Community and its Member States, of the one part, and the Republic of Korea, of the other part, was signed on 9 September 2006 subject to its conclusion at a later date.

(2)The Agreement is to encourage, facilitate and enhance cooperation between the Parties in civil global satellite navigation.

(3)The agreement should be approved on behalf of the European Union.
EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

Annex A to Council Regulation (EC) No 1346/2000 (hereafter "the Regulation") lists the insolvency proceedings referred to in Article 2(a) of the Regulation. Annex B lists the winding-up proceedings referred to in Article 2(c). Annex C lists the liquidators referred to in Article 2(b).

The annexes to Council Regulation (EC) No 1346/2000 were amended lastly by Council Implementing Regulation (EU) No 663/2014 of 5 June 2014.

In December 2015 Poland notified the Commission on a substantial reform of its domestic law on restructuring, taking effect as of 1 January 2016, and requested to change the lists set out in Annexes A, B and C to the Regulation accordingly. According to Article 1(1) and Article 2(a) of the Regulation, as confirmed by the interpretation by the Court of Justice of the European Union, national proceedings qualify as "insolvency proceedings" in the context of the Regulation only if they are listed in Annex A thereto. National proceedings, therefore, which have not been expressly included in Annex A, are not affected by the Regulation.

The Commission has carefully analysed the request of Poland in order to ensure compliance of the notification with the requirements of the Regulation.

Regulation (EC) No 1346/2000 should therefore be amended accordingly.
EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

Pursuant to Article 396 of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereafter 'the VAT Directive'), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to conclude with a third country or an international body an agreement which may contain derogations from the VAT Directive.

By letter registered with the Commission on 24 September 2015, France requested an authorisation to conclude an agreement with Switzerland as regards the territorial application of the VAT system at the airport of Bâle-Mulhouse. In accordance with Article 396(2) of the VAT Directive, the Commission informed the other Member States by letter dated 24 October 2016. By letter dated 25 October 2016, the Commission notified France that it had all the information necessary to consider the request.

The airport of Bâle-Mulhouse is entirely situated on the territory of France and therefore part of the so-called 'VAT territory' as defined in Article 5 of the VAT Directive.

As regards the construction and exploitation of the airport, France and Switzerland concluded a Convention in 1949 (hereafter the 'Convention'). Article 8 of this Convention foresees the creation of a so-called Swiss customs sector, a delimited area within the airport where the Swiss authorities are allowed to control goods and passengers coming from or going to Switzerland. Furthermore, it is stipulated in annex to the Convention that an agreement between the respective governments would be concluded on, inter alia, the tax rules which would be applicable to businesses installed in this sector. However, such an agreement was never concluded.

In 2015, France and Switzerland decided to conclude an international agreement which would exclude the Swiss customs sector from the territorial scope of the VAT Directive by considering this area as part of the Swiss VAT territory. As a result, Switzerland would be allowed to apply its own VAT rules.

Since such an international agreement would contain a measure that derogates from the VAT Directive as regards the principle of territoriality, an authorisation by the Council, upon proposal of the Commission, is therefore required.
EXPLANATORY MEMORANDUM

On 13 June 2017, the Commission put forward a proposal for a Regulation amending Regulation (EU) No 1095/2010 establishing a European Supervisory Authority (European Securities and Markets Authority) and amending Regulation (EU) No 648/2012 as regards the procedures and authorities involved for the authorisation of CCPs and requirements for the recognition of third-country CCPs (EMIR II Commission's proposal [COM (2017) 331 final]).

The proposal aims at equipping the Capital Markets Union with a more effective and consistent supervisory system for CCPs, in the interest of further market integration, financial stability and a level-playing field. Among other things, the proposal intends to ensure closer cooperation between national competent authorities for the supervision of CCPs and central banks responsible for Union currencies. Accordingly, a new body is proposed to be established within the European Securities and Markets Authority (ESMA) ('CCP Executive Session') which will be responsible for handling tasks related to CCPs in general and supervising Union and third-country CCPs in particular. The CCP Executive Session is to be composed of permanent and CCP-specific members. Permanent members include the Head of the CCP Executive Session and two independent Directors, who act independently and objectively in the interest of the Union as a whole. Members specific to each CCP include a representative of the competent national authority of the Member States where the CCP is established, designated in accordance with Regulation (EU) No 648/2012, and a representative of the relevant central bank(s) of issue. That proposal also enhances ESMA's role in colleges, by providing that the permanent members of the CCP Executive Session shall participate in college meetings for CCPs under Regulation (EU) No 648/2012, with the Head of the CCP Executive Session chairing and managing those meetings.

The present document is put forward to supplement the EMIR II Commission's proposal. It forms part of a package of measures with the purpose of enhancing the supervision of EU financial markets by improving the operation of the system of European Supervisory Authorities (ESAs). The present document specifically envisages allocating an additional task to the CCP Executive Session. That addition is considered necessary in view of the effective setting up of the CCPs Executive Session prior to the upcoming ESAs reform.
on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning an amendment to Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

The draft Decision of the EEA Joint Committee (annexed to the proposed Council Decision) aims to amend Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement in order to incorporate Directive (EU) 2015/1535 of the European Parliament and of the Council of 9 September 2015 laying down a procedure for the provision of information in the field of technical regulations and of rules on Information Society services.

•Consistency with existing policy provisions in the policy area

The annexed draft Joint Committee Decision extends the already existing EU policy to the EEA EFTA States (Norway, Iceland and Liechtenstein).

•Consistency with other Union policies

The extension of the EU acquis to the EEA EFTA States, through their incorporation into the EEA Agreement is conducted in conformity with the objectives and principles of that Agreement, aiming at establishing a dynamic and homogeneous European Economic Area, based on common rules and equal conditions of competition.

2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

•Legal basis

The legislation to be incorporated into the EEA Agreement is based on Articles 114, 337 and 43 of the Treaty on the Functioning of the European Union.

Article 1(3) of Council Regulation (EC) No 2894/94 concerning arrangements for implementing the EEA Agreement provides that the Council establishes the position to be adopted on the Union’s behalf on such Decisions, on a proposal from the Commission.

The Commission in cooperation with the EEAS submits the draft Decision of the EEA Joint Committee for adoption by the Council as the Union’s position. The Commission would hope to be able to present it in the EEA Joint Committee at the earliest possible opportunity.

•Subsidiarity (for non-exclusive competence)

The proposal complies with the subsidiarity principle for the following reason.

The objective of this proposal, namely to ensure the homogeneity of the Internal Market, cannot be sufficiently achieved by the Member States and can therefore, by reason of the effects, be better achieved at Union level.

The process of incorporation of the EU acquis into the EEA Agreement is conducted in conformity with the Council Regulation (EC) No 2894/94 of 28 November 1994 concerning arrangements for implementing the Agreement on the European Economic Area which confirms the approach taken.

•Proportionality

In accordance with the principle of proportionality, this proposal does not go beyond what is necessary in order to achieve its objective.
EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

The proposal covers:

– The ceiling for the annual amount of the contributions for 2019;

– The annual amount of the contributions for 2018;

– The amount of the first instalment of the contribution for 2018.

– Non-binding forecast for the expected annual amounts for the years 2020 and 2021.

The 11th European Development Fund (EDF) and other EDF funds which are still open (i.e. Eighth, Ninth and 10th EDF) are managed under the following set of rules:

- The current Partnership Agreement between the members of the African, Caribbean and Pacific Group of States on one side, and the European Community and its Member States on the other side (The 'ACP-EU Partnership Agreement’) as last amended.

- The Internal Agreement between the Representatives of the Governments of the Member States of the European Union, meeting within the Council, on the financing of European Union aid under the multiannual financial framework for the period 2014 to 2020, in accordance with the ACP-EU Partnership Agreement and on the allocation of financial assistance for the Overseas Countries and Territories to which Part Four of the Treaty on the Functioning of the European Union applies (the 11th EDF 'Internal Agreement').

- Council Regulation (EU) 2015/323 on the Financial Regulation applicable to the 11th European Development Fund ("the 11th EDF Financial Regulation").

The documents mentioned above contain multi-annual commitments by Member States to support financially the EDF treasury. The 11th EDF Financial Regulation provides for regular contributions to be made by Member States to the EDF treasury against pre-determined financial commitments. Regular contributions are triggered by technical Council Decisions which reflect the implementation of financial commitments previously decided.

Some of the headings in the explanatory memorandum are therefore not applicable to regular contribution calls such as this one.
on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning an amendment to Annex XIII (Transport) to the EEA Agreement

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

The draft Decision of the EEA Joint Committee (annexed to the proposed Council Decision) aims to amend Annex XIII (Transport) to the EEA Agreement in order to incorporate Commission Regulation (EU) No 1305/2014 on the technical specification for interoperability relating to the telematics applications for freight subsystem of the rail system in the European Union.

The adaptations appearing in the draft of the annexed Decision of the EEA Joint Committee go beyond what can be considered mere technical adaptations in the sense of the Council Regulation No 2894/94.

•Consistency with existing policy provisions in the policy area

The annexed draft EEA Joint Committee Decision extends the already existing EU policy to the EEA EFTA States (Norway, Iceland and Liechtenstein).

•Consistency with other Union policies

The extension of the EU acquis to the EEA EFTA States, through their incorporation into the EEA Agreement is conducted in conformity with the objectives and principles of that Agreement, aiming at establishing a dynamic and homogeneous European Economic Area, based on common rules and equal conditions of competition

2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

•Legal basis

The legislation to be incorporated into the EEA Agreement is based on Articles 91 and 172 of the Treaty on the Functioning of the European Union.

Article 1(3) of Council Regulation (EC) No 2894/94 concerning arrangements for implementing the EEA Agreement provides that the Council establishes the position to be adopted on the Union’s behalf on such Decisions, on a proposal from the Commission.

The EEAS in cooperation with the Commission submits the draft Decision of the EEA Joint Committee for adoption by the Council as the Union’s position. The EEAS would hope to be able to present it in the EEA Joint Committee at the earliest possible opportunity.

•Subsidiarity (for non-exclusive competence)

The proposal complies with the subsidiarity principle for the following reason.

The objective of this proposal, namely to ensure the homogeneity of the Internal Market, cannot be sufficiently achieved by the Member States and can therefore, by reason of the effects, be better achieved at Union level.

The process of incorporation of the EU acquis into the EEA Agreement is conducted in conformity with the Council Regulation (EC) No 2894/94 of 28 November 1994 concerning arrangements for implementing the Agreement on the European Economic Area which confirms the approach taken.

•Proportionality
EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

The proposal covers:

– The ceiling for the annual amount of the contributions for 2020;

– The annual amount of the contributions for 2019;

– The amount of the first instalment of the contribution for 2019;

– Non-binding forecast for the expected annual amounts for the years 2021 and 2022.

The 11th European Development Fund (EDF) and other EDF funds which are still open (i.e. Eighth, Ninth and 10th EDF) are managed under the following set of rules:

- The current Partnership Agreement between the members of the African, Caribbean and Pacific Group of States on one side, and the European Community and its Member States on the other side (The 'ACP-EU Partnership Agreement’) as last amended.

- The Internal Agreement between the Representatives of the Governments of the Member States of the European Union, meeting within the Council, on the financing of European Union aid under the multiannual financial framework for the period 2014 to 2020, in accordance with the ACP-EU Partnership Agreement and on the allocation of financial assistance for the Overseas Countries and Territories to which Part Four of the Treaty on the Functioning of the European Union applies (the 11th EDF 'Internal Agreement').

- Council Regulation (EU) 2015/323 on the Financial Regulation applicable to the 11th European Development Fund ("the 11th EDF Financial Regulation").

The documents mentioned above contain multi-annual commitments by Member States to support financially the EDF treasury. The 11th EDF Financial Regulation provides for regular contributions to be made by Member States to the EDF treasury against pre-determined financial commitments. Regular contributions are triggered by technical Council Decisions which reflect the implementation of financial commitments previously decided.

Some of the headings in the explanatory memorandum are therefore not applicable to regular contribution calls such as this one.