ddrg/super_eurlex huggingface dataset:
ANNEX I

The EU list of non-cooperative jurisdictions for tax purposes

1. American Samoa

American Samoa does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2018.

2. Guam

Guam does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2018.

3. Samoa

Samoa has a harmful preferential tax regime and did not commit to addressing this issue by 31 December 2018.

Samoa’s commitment to comply with criterion 3.1 will be monitored.

4. Trinidad and Tobago

Trinidad and Tobago has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters as amended, has a harmful preferential tax regime and did not commit to addressing these issues by 31 December 2018.

Trinidad and Tobago’s commitment to comply with criteria 1.1 and 1.2 will be monitored.

5. US Virgin Islands

US Virgin Islands does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes and did not clearly commit to amending or abolishing it, does not apply the BEPS minimum standards and did not commit to addressing these issues by 31 December 2018.
Notice for the attention of the persons to whom restrictive measures provided for in Council Decision 2011/172/CFSP and in Council Regulation (EU) No 270/2011 concerning restrictive measures in view of the situation in Egypt apply

(2018/C 456/04)

The following information is brought to the attention of Mr Mohamed Zohir Mohamed Wahed Garrana and Mr Habib Ibrahim Habib Eladli who appear in the Annex to Council Decision 2011/172/CFSP (1) and in Annex I to Council Regulation (EU) No 270/2011 (2) concerning restrictive measures in view of the situation in Egypt.

The Council is considering maintaining the restrictive measures against the above-mentioned persons. The above-mentioned persons are hereby informed that they may submit a request to the Council to obtain the elements the Council holds in its file regarding their designation, before 28 December 2018, to the following address:

Council of the European Union General Secretariat RELEX.1.C Rue de la Loi/Wetstraat 175 1048 Bruxelles/Brussel BELGIQUE/BELGIË Email: sanctions@consilium.europa.eu

In this regard, the attention of the persons concerned is drawn to the regular review by the Council of the list of designated persons in Decision 2011/172/CFSP and in Regulation (EU) No 270/2011.

(1) OJ L 76, 22.3.2011, p. 63.

(2) OJ L 76, 22.3.2011, p. 4.
Notice for the attention of the persons and entity subject to the restrictive measures provided for in Council Decision (CFSP) 2018/1544, as amended by Council Decision (CFSP) 2019/86, and in Council Regulation (EU) 2018/1542, as implemented by Council Implementing Regulation (EU) 2019/84 concerning restrictive measures against the proliferation and use of chemical weapons

(2019/C 27/01)

The following information is brought to the attention of the persons and entity that appear in the Annex to Council Decision (CFSP) 2018/1544 (1), as amended by Council Decision (CFSP) 2019/86 (2), and in Annex I to Council Regulation (EU) 2018/1542 (3), as implemented by Council Implementing Regulation (EU) 2019/84 (4) concerning restrictive measures against the proliferation and use of chemical weapons.

The Council of the European Union has decided that the persons and entity that appear in the above-mentioned Annexes should be included in the list of persons and entities subject to the restrictive measures provided for in Decision (CFSP) 2018/1544 and Regulation (EU) 2018/1542 concerning restrictive measures against the proliferation and use of chemical weapons. The grounds for the listing of the persons and entity concerned appear in the relevant entries in those Annexes.

The attention of the persons and entity concerned is drawn to the possibility of making an application to the competent authorities of the relevant Member State(s) as indicated on the websites in Annex II to Regulation (EU) 2018/1542, in order to obtain an authorisation to use frozen funds for basic needs or specific payments (cf. Article 3 of the Regulation).

The persons and entity concerned may submit a request to the Council, together with supporting documentation, that the decision to include them on the above-mentioned lists should be reconsidered, before 1 July 2019, to the following address:

Council of the European Union General Secretariat DG C 1C Rue de la Loi/Wetstraat 175 1048 Bruxelles/Brussel BELGIQUE/BELGIË Email: sanctions@consilium.europa.eu

Any observations received will be taken into account for the purpose of the Council’s periodic review, in accordance with Article 8 of Decision (CFSP) 2018/1544 and Article 12(4) of Regulation (EU) 2018/1542.

The attention of the persons and entity concerned is also drawn to the possibility of challenging the Council’s decision before the General Court of the European Union, in accordance with the conditions laid down in Article 275, second paragraph, and Article 263, fourth and sixth paragraphs, of the Treaty on the Functioning of the European Union.

(1) OJ L 259, 16.10.2018, p. 25.

(2) OJ L 18 I, 21.1.2019, p. 10.

(3) OJ L 259, 16.10.2018, p. 12.

(4) OJ L 18 I, 21.1.2019, p. 1.
Notice for the attention of the persons subject to the restrictive measures provided for in Council Decision 2013/255/CFSP, as implemented by Council Implementing Decision (CFSP) 2019/351 and in Council Regulation (EU) No 36/2012, as implemented by Council Implementing Regulation (EU) 2019/350 concerning restrictive measures in view of the situation in Syria

(2019/C 83/04)

The following information is brought to the attention of the persons designated in Annex I to Council Decision 2013/255/CFSP (1), as implemented by Council Implementing Decision (CFSP) 2019/351 (2), and in Annex II to Council Regulation (EU) No 36/2012 (3), as implemented by Council Implementing Regulation (EU) 2019/350 (4), concerning restrictive measures in view of the situation in Syria.

The Council of the European Union has decided that the persons that appear in the abovementioned Annexes should be included in the list of persons and entities in Annex I to Decision 2013/255/CFSP and Annex II to Regulation (EU) No 36/2012. The grounds for designation of those persons appear in the relevant entries in those Annexes.

The attention of the persons concerned is drawn to the possibility of making an application to the competent authorities of the relevant Member State(s) as indicated on the websites in Annex III to Regulation (EU) No 36/2012, in order to obtain an authorisation to use frozen funds for basic needs or specific payments (cf. Article 16 of the Regulation).

The persons concerned may submit a request to the Council, together with supporting documentation that the decision to include them on the abovementioned list should be reconsidered, by 29 March 2019, to the following address:

Council of the European Union General Secretariat RELEX.1.C Rue de la Loi/Wetstraat 175 1048 Bruxelles/Brussel BELGIQUE/BELGIË Email: sanctions@consilium.europa.eu

Any observations received will be taken into account for the purpose of the Council’s next review, pursuant to Article 34 of Decision 2013/255/CFSP and Article 32(4) of Regulation (EU) No 36/2012, of the list of designated persons and entities.

The attention of the persons concerned is also drawn to the possibility of challenging the Council’s decision before the General Court of the European Union, in accordance with the conditions laid down in Article 275, second paragraph, and Article 263, fourth and sixth paragraphs, of the Treaty on the Functioning of the European Union.

(1) OJ L 147, 1.6.2013, p. 14.

(2) OJ L 63 I, 4.3.2019, p. 4.

(3) OJ L 16, 19.1.2012, p. 1.

(4) OJ L 63 I, 4.3.2019, p. 1.
Notice for the attention of the persons to whom restrictive measures provided for in Council Decision 2011/172/CFSP, as amended by Council Decision (CFSP) 2019/468, and in Council Regulation (EU) No 270/2011 as implemented by Council Implementing Regulation (EU) 2019/459 concerning restrictive measures in view of the situation in Egypt apply

(2019/C 108/01)

The following information is brought to the attention of the persons who appear in the Annex to Council Decision 2011/172/CFSP (1), as amended by Council Decision (CFSP) 2019/468 (2) and in Annex I to Council Regulation (EU) No 270/2011 (3) as implemented by Council Implementing Regulation (EU) 2019/459 (4) concerning restrictive measures in view of the situation in Egypt.

The Council of the European Union has determined that the persons that appear in the abovementioned Annexes should continue to be included in the list of persons, entities and bodies subject to restrictive measures provided for in Decision 2011/172/CFSP and in Regulation (EU) No 270/2011.

The attention of the persons concerned is drawn to the possibility of making an application to the competent authorities of the relevant Member State(s) as indicated on the websites in Annex II to Regulation (EU) No 270/2011, in order to obtain an authorisation to use frozen funds for basic needs or specific payments (cf. Article 4 of the Regulation).

The persons concerned may submit a request to the Council, together with supporting documentation, that the decision to include them on the abovementioned lists should be reconsidered. They should be presented before 1 November 2019 to the following address:

Council of the European Union General Secretariat RELEX.1.C Rue de la Loi/Wetstraat 175 1048 Bruxelles/Brussel BELGIQUE/BELGIË Email: sanctions@consilium.europa.eu

The attention of the persons concerned is also drawn to the possibility of challenging the Council’s decision before the General Court of the European Union, in accordance with the conditions laid down in Article 275, 2nd paragraph, and Article 263, 4th and 6th paragraphs, of the Treaty on the Functioning of the European Union.

(1) OJ L 76, 22.3.2011, p. 63.

(2) OJ L 80, 22.3.2019, p. 40.

(3) OJ L 76, 22.3.2011, p. 4.

(4) OJ L 80, 22.3.2019, p. 1.
Notice for the attention of the persons and entities subject to the restrictive measures provided for in Council Decision 2014/145/CFSP, as amended by Council Decision (CFSP) 2019/415, and in Council Regulation (EU) No 269/2014 as implemented by Council Implementing Regulation (EU) 2019/408 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

(2019/C 100/02)

The following information is brought to the attention of the persons and entities that appear in the Annex to Council Decision 2014/145/CFSP (1), as amended by Council Decision (CFSP) 2019/415 (2), and in Annex I to Council Regulation (EU) No 269/2014 (3), as implemented by Council Implementing Regulation (EU) 2019/408 (4) concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine.

The Council of the European Union, after having reviewed the list of persons and entities designated in the above-mentioned Annexes, has determined that the restrictive measures provided for in Decision 2014/145/CFSP and in Regulation (EU) No 269/2014 should continue to apply to those persons and entities.

The attention of the persons and entities concerned is drawn to the possibility of making an application to the competent authorities of the relevant Member State(s) as indicated in the web sites in Annex II to Regulation (EU) No 269/2014, in order to obtain an authorisation to use frozen funds for basic needs or specific payments (cf. Article 4 of the Regulation).

The persons and entities concerned may submit a request to the Council, together with supporting documentation, that the decision to include them on the above-mentioned list should be reconsidered, to the following address before 1 June 2019:

Council of the European Union General Secretariat RELEX.1.C Rue de la Loi/Wetstraat 175 1048 Bruxelles/Brussel BELGIQUE/BELGIË Email: sanctions@consilium.europa.eu

The attention of the persons and entities concerned is also drawn to the possibility of challenging the Council's decision before the General Court of the European Union, in accordance with the conditions laid down in Article 275, second paragraph, and Article 263, fourth and sixth paragraphs, of the Treaty on the Functioning of the European Union.

(1) OJ L 78, 17.3.2014, p. 16.

(2) OJ L 73, 15.3.2019, p. 110.

(3) OJ L 78, 17.3.2014, p. 6.

(4) OJ L 73, 15.3.2019, p. 9.
The EU list of non-cooperative jurisdictions for tax purposes

(2019/C 210/05)

1. American Samoa

American Samoa does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.

2. Belize

Belize has not yet amended or abolished one harmful preferential tax regime.

Belize’s commitment to amend or abolish its newly identified harmful preferential tax regime by the end of 2019 will be monitored.

3. Fiji

Fiji has not yet amended or abolished its harmful preferential tax regimes.

Fiji’s commitment to comply with criteria 1.2, 1.3 and 3.1 by the end of 2019 will continue to be monitored.

4. Guam

Guam does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.

5. Marshall Islands

Marshall Islands facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue.

Marshall Islands’ commitment to comply with criterion 1.2 will continue to be monitored: it is waiting for a supplementary review by the Global Forum.

6. Oman

Oman does not apply any automatic exchange of financial information, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, and has not yet resolved these issues.

7. Samoa

Samoa has a harmful preferential tax regime and did not commit to addressing this issue.

Furthermore, Samoa committed to comply with criterion 3.1 by the end of 2018 but has not resolved this issue.

8. Trinidad and Tobago

Trinidad and Tobago has a ‘Non-Compliant’ rating by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request.

Trinidad and Tobago’s commitment to comply with criteria 1.1, 1.2, 1.3 and 2.1 by the end of 2019 will be monitored.

9. United Arab Emirates

United Arab Emirates facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue.

10. US Virgin Islands

US Virgin Islands does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.

11. Vanuatu

Vanuatu facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue.
Notice for the attention of persons subject to the travel restrictions provided for in Council Decision (CFSP) 2017/1775 concerning restrictive measures in view of the situation in Mali

(2019/C 242/01)

The following information is brought to the attention of the persons designated in the Annex to Council Decision (CFSP) 2017/1775 (1), as implemented by Council Implementing Decision (CFSP) 2019/1216 (2), concerning restrictive measures in view of the situation in Mali.

On 10 July 2019, the United Nations Committee established by paragraph 9 of United Nations Security Council Resolution 2374 (2017) approved the addition of five persons to the list of persons subject to the travel ban set out in paragraphs 1 to 3 of Resolution 2374 (2017).

The persons concerned may submit at any time a request to the UN Committee established pursuant to paragraph 9 of UNSCR 2374 (2017), together with any supporting documentation, for the decision to include those persons onto the UN list to be reconsidered. Such request should be sent to the following address:

United Nations — Focal point for delisting Security Council Subsidiary Organs Branch Room S-3055 E New York, NY 10017 UNITED STATES OF AMERICA

See for more information at: https://www.un.org/sc/suborg/sites/www.un.org.sc.suborg/files/2374_mali_committee_guidelines_en.pdf

Further to the UN decision, the Council of the European Union has determined that the travel restrictions provided for in Article 1 of Decision (CFSP) 2017/1775 should apply to those persons.

The persons concerned may submit a request to the Council, together with supporting documentation that the decision to include them on the abovementioned list should be reconsidered to the following address:

Council of the European Union General Secretariat RELEX.1.C Rue de la Loi/Wetstraat 175 1048 Bruxelles/Brussel BELGIQUE/BELGIË Email: sanctions@consilium.europa.eu

Your attention is also drawn to the possibility of challenging the Council’s decision before the General Court of the European Union, in accordance with the conditions laid down in Article 275, second paragraph, and Article 263, fourth and sixth paragraphs, of the Treaty on the Functioning of the European Union.

(1) OJ L 251, 29.9.2017, p. 23.

(2) OJ L 192, 18.7.2019, p. 26.
‘ANNEX I

The EU list of non-cooperative jurisdictions for tax purposes

1. American Samoa

American Samoa does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.

2. Fiji

Fiji has not yet amended or abolished its harmful preferential tax regimes.

Fiji’s commitment to comply with criteria 1.2, 1.3 and 3.1 by the end of 2019 will continue to be monitored.

3. Guam

Guam does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.

4. Oman

Oman does not apply any automatic exchange of financial information, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, and has not yet resolved these issues.

5. Samoa

Samoa has a harmful preferential tax regime and did not commit to addressing this issue.

Furthermore, Samoa committed to comply with criterion 3.1 by the end of 2018 but has not resolved this issue.

6. Trinidad and Tobago

Trinidad and Tobago has a “Non-Compliant” rating by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request.

Trinidad and Tobago’s commitment to comply with criteria 1.1, 1.2, 1.3 and 2.1 by the end of 2019 will be monitored.

7. US Virgin Islands

US Virgin Islands does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.

8. Vanuatu

Vanuatu facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue.
‘ANNEX I

The EU list of non-cooperative jurisdictions for tax purposes

1. American Samoa

American Samoa does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.

2. Belize

Belize has not yet amended or abolished one harmful preferential tax regime.

Belize's commitment to amend or abolish its newly identified harmful preferential tax regime by the end of 2019 will be monitored.

3. Fiji

Fiji has not yet amended or abolished its harmful preferential tax regimes.

Fiji's commitment to comply with criteria 1.2, 1.3 and 3.1 by the end of 2019 will continue to be monitored.

4. Guam

Guam does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.

5. Oman

Oman does not apply any automatic exchange of financial information, has not signed and ratified the OECD Multilateral Convention on Mutual Administrative Assistance as amended, and has not yet resolved these issues.

6. Samoa

Samoa has a harmful preferential tax regime and did not commit to addressing this issue.

Furthermore, Samoa committed to comply with criterion 3.1 by the end of 2018 but has not resolved this issue.

7. Trinidad and Tobago

Trinidad and Tobago has a “Non-Compliant” rating by the Global Forum on Transparency and Exchange of Information for Tax Purposes for Exchange of Information on Request.

Trinidad and Tobago's commitment to comply with criteria 1.1, 1.2, 1.3 and 2.1 by the end of 2019 will be monitored.

8. US Virgin Islands

US Virgin Islands does not apply any automatic exchange of financial information, has not signed and ratified, including through the jurisdiction they are dependent on, the OECD Multilateral Convention on Mutual Administrative Assistance as amended, has harmful preferential tax regimes, did not commit to apply the BEPS minimum standards and did not commit to addressing these issues.

9. Vanuatu

Vanuatu facilitates offshore structures and arrangements aimed at attracting profits without real economic substance and has not yet resolved this issue.