NoC225/6 OfficialJournaloftheEuropeanCommunities 20.8.93
themtocomplywiththisDirectivebefore1January
1994.TheyshallforthwithinformtheCommission
thereof.
WhentheMemberStatesadoptsuchprovisions,the
lattershallcontainareferencetothisDirectiveorshall
beaccompaniedbysuchareferencewhentheyare
officiallypublished.Thearrangements forsucha
referenceshallbedeterminedbytheMemberStates.
2.MemberStatesshallcommunicate tothe
Commissionthetextsofthemainprovisionsofnational
lawwhichtheyadoptinthefieldcoveredbythis
Directive .
Article4
ThisDirectiveisaddressedtotheMemberStates.—refrainfromtaxingsuchprofits,or
—taxsuchprofitswhileauthorizingtheparent
companytodeductfromtheamountoftaxdue
thatfractionofthecorporationtaxpaidbythe
subsidiaryandanyprecedingsubsidiarywhich
relatestothoseprofitsand,ifappropriate,the
amountofthewithholdingtaxleviedbythe
MemberStateinwhichthesubsidiaryandany
precedingsubsidiaryareresident,pursuanttothe
derogationsprovidedforinArticle5,uptothe
limitoftheamountofthecorresponding
domestictax.Precedingsubsidiariesshallbe
deemedtobeallsuccessivecompanieswhichare
subsidiaries,withinthemeaningofArticle3,of
thecompanywhichprecedesthem.'
Article3
1.MemberStatesshallbringintoforcethelaws,
regulationsandadministrativeprovisionsnecessaryfor
ProposalforaCouncilDecisiononthecreationofaCommunitydatabaseonroadaccidents
(93/C225/07)
COM(93)348final
(SubmittedbytheCommissionon26July1993)
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,andinparticularArticle213
thereof,
HavingregardtotheproposalfromtheCommission ,toputintoeffectnewcommoninitiativesandcompare
existingnationalexperienceintheareasofactionand
researchrelatingtothecampaignonroadaccidentsand
theconsequencesthereofforthevictims(2),
WhereasthecreationofaCommunitydatabaseonroad
accidentsisoneoftheprioritiesselectedbythehigh
levelgroupoftherepresentatives oftheGovernmentsof
theMemberStates(});
WhereasinitsWhitePaperonthefuturedevelopmentof
thecommontransportpolicy(4)anditscommunication
foranactionprogrammeonroadsafety(5)the
Commissionconsidersthat,bearinginmindthe
significantdifferencesinthelevelsofroadsafetyofthe
differentMemberStates,amajorpriorityinthisarea
shouldbetopromotetheexchangeofinformationand
experienceandsetupaCommunitydatabase;HavingregardtotheopinionoftheEuropean
Parliament,
WhereastheresolutionoftheEuropeanParliamenton
theadoptionofcommonmeasurestoreduceroad
accidentshasbeenadopted('),
WhereastheCouncilandtherepresentatives ofthe
GovernmentsoftheMemberStatesmeetingwithinthe
Councilof21June1991adoptedaresolutionrequesting
theCommission todrawupandimplementa
CommunityprogrammeofpracticalmeasuresdesignedOOJNoC178,9.7.1991,p.1.
(3)'PriorityfieldsforactionandguidelinesforaCommunity
roadsafetyprogramme'—Finalreport(April1992point
3.1.3).
(4)COM(92)494of2.12.1992,V.2.373.
OOJNoC68,24.3.1986,p.35. OCOM(93)246,9.6.1993.

20.8.93 OfficialJournaloftheEuropeanCommunities NoC225/7
WhereastheMemberStatesgatherstatisticsonroad
accidentsoccurringontheirterritoryandcentralizethe
datainnationalcomputerized files;butwhereasthereis
atpresentnocommondatabaseallowingaccesstothese
individualbasesanduseofthedatatherein:
Whereasadatabasecreatedandmanagedat
Communitylevewouldmakeitpossibletoidentifyand
quantifytheproblems,evaluatetheefficiencyofany
measurestakenanddeterminetherelevanceofany
Communityaction;
WhereastheMemberStatesactingseparatelycannot
createadatabankofthistypeandwhereasthe
Community,inlinewiththeprincipleofsubsidiarity,will
notinterveneexcepttoensurethatthenationaldata
basesonstatisticsarecentralized,toguaranteeclose
coordinationbetweentheMemberStatesand,therefore,
thesmoothoperationoftheCommunitydatabase;
Whereasitisnecessarytodecideonthepracticalaspects
oftransmittingexistingnationaldatatotheCommission,
particularlytheintervals,thedeadlinesandthemedium
tobeusedforsuchtransmission ;Article2
1.Thedataonaccidentsresultingininjuryordeath
foragivenyearstoredinthenationalcomputerizedfiles
shallbecommunicated totheStatisticalOfficeofthe
EuropeanCommunities (SOEC)assoonaspossibleand
notlaterthansixmonthsaftertheendofthereference
yearinquestion.
2.Datareferredtoinparagraph 1abovewhichare
protectedbynationallawsontheconfidentialityofstat­
isticsshallalsobetransmittedtotheSOEC,whichshall
treattheminaccordancewithCouncilRegulation
(Euratom,EEC)No1588/90of11June19900).
TheCommission ,inconsultationwiththeMember
States,shalldeterminewhatinformationshouldnotbe
includedinthefilestransmitted .
Article3
1.Thedatashallbetransmittedonareadablemedium
whosetypeandformatshallbedecidedbytheMember
StatesinconsultationwiththeCommission .
2.IfthestatisticsarecorrectedbytheMemberStates
aftertransmissiontotheSOEC,theMemberStatesshall
communicatetoitacompletecopyoftheupdatedfile.
3.MemberStateswishingtochangetheformor
contentoftheirdatafileshalldosoinconsultationwith
theCommission .WhereMemberStatesmakechangesto
filesalreadytransmittedtotheSOEC,theamended
versionofthefilesinquestionshallalsobetransmitted
totheSOEC.
4.EachMemberStateshallberesponsibleforthe
qualityofthestatisticsitprovides.
5.TheCommissionshallberesponsibleforprocessing
thedatareceived.
Article4
1.TheCommissionshallberesponsiblefordissemi­
natingthedatareceived.Itshalldecide,afterconsulting
theMemberStatesconcerned,ontheproceduresfor
accesstothestatisticsonaccidentsresultingininjuryor
deathcentralizedbytheCommission,onanypubli­
cations,andonanyotherinformationconducivetothe
smoothoperationoftheCommunitydatabase.
2.Inconsultation withtheMemberStates,the
Commission shallexamineanymethodological or
technicalproblemsarisinginconnectionwiththeestab­
lishmentandtransmissionofthestatisticsortheway
theyarecollectedinordertofindsolutionswhichwill
graduallyleadtothedatafromtheMemberStatesbeing
asconsistentandcomparableaspossible.Whereasanyanalysisofroadsafetyproblemsshould
concentratefirstandforemostonaccidentsinvolving
deathorinjuryandshouldnotincludematerialdamage,
butwhereasforthepurposeofsuchananalysisitisnot
necessarytoidentifythepersonsinvolved;
WhereastheCommissionshouldtakestepstoensure
thatconfidentialstatisticsareprotected,
HASDECIDEDASFOLLOWS :
Article1
1.TheMemberStatesshallestablishstatisticsonroad
accidentsresultingininjuryordeaththatoccurontheir
territory.
2.ForthepurposesofthisDirective,'accident
resultingininjuryordeath'meansanycollisionbetween
roadusersinvolvingatleastonevehicleinmotionona
publichighwaynormallyopentotrafficandcausing
injurytoand/orthedeathofoneormoreoftheroad
users.
3.Thedatacollectedshallbecentralizedinanational
computerized file. (')OJNoL151,15.6.1990,p.1.

NoC225/8 OfficialJournaloftheEuropeanCommunities 20.8.93
Article5
Fortheimplementation oftheconsultationsprovidedfor
inArticle2(2)andArticle4(1)and(2)above,the
Commission shallbeassistedbytheStatistical
ProgrammeCommitteeestablishedunderCouncil
Decision89/382/EEC,Euratomof19June1989(*)in
accordancewiththeprocedurelaiddowninArticle6
hereafter.
Article6
TherepresentativeoftheCommissionshallsubmittothe
Committeeadraftofthemeasurestobetaken.The
Committeeshalldeliveritsopinionofthedraft,withina
timelimitwhichthechairmanmaylaydownaccording
totheurgencyofthematter,ifnecessarybytakinga
vote.Article7
ThreeyearsaftertheentryintoforceofthisDecision
theCommissionshallpresenttotheCouncil:
(a)anevaluationreportontheresultsobtainedin
implementingthemeasuresreferredtoinArticles2,
3and4;
(b)theconclusionsstemmingfromthatreportonthe
continuationoftheprojectprovidedforbythis
Decision.
Article8
1.Theappropriations allocatedeachyeartothis
projectshallbedeterminedaspartoftheannual
budgetaryprocedure.
2.Thebudgetauthorityshalldeterminetheamountof
appropriations availableineachfinancialyear.
Article9
MemberStatesshalltakethemeasuresnecessaryto
complywiththerequirementsofthisDecisionby
31December1993atthelatestandshallnotifythe
Commissionforthwiththattheyhavedoneso.
Article10
ThisDecisionisaddressedtotheMemberStates.Theopinionshallberecordedintheminutes;inaddition
eachMemberStateshallhavetherighttoasktohaveits
positionrecordedintheminutes.
TheCommission shalltaketheutmostaccountofthe
opiniondeliveredbytheCommittee .Itshallinformthe
Committeeofthemannerinwhichtheopinionhasbeen
takenintoaccount.
OOJNoL181,28.6.1989,p.47.