text:
 23.11.2013
 IT
 Gazzetta ufficiale dell'Unione europea
 L 314/6
 REGOLAMENTO DI ESECUZIONE (UE) N. 1192/2013 DELLA COMMISSIONE
 del 22 novembre 2013
 che approva la sostanza attiva tembotrione, in conformità al regolamento (CE) n. 1107/2009 del Parlamento europeo e del Consiglio relativo all’immissione sul mercato dei prodotti fitosanitari, e modifica l’allegato del regolamento di esecuzione della Commissione (UE) n. 540/2011
 (Testo rilevante ai fini del SEE)
 LA COMMISSIONE EUROPEA,
 visto il trattato sul funzionamento dell’Unione europea,
 visto il regolamento (CE) n. 1107/2009 del Parlamento europeo e del Consiglio, del 21 ottobre 2009, relativo all’immissione sul mercato dei prodotti fitosanitari e che abroga le direttive del Consiglio 79/117/CEE e 91/414/CEE (1), in particolare l’articolo 13, paragrafo 2, e l’articolo 78, paragrafo 2,
 considerando quanto segue:
 (1)
 L’articolo 80, paragrafo 1, lettera a), del regolamento (CE) n. 1107/2009 dispone che la direttiva 91/414/CEE del Consiglio (2) si applichi, per quanto riguarda la procedura e le condizioni di approvazione, alle sostanze attive per le quali è stata adottata una decisione conformemente all’articolo 6, paragrafo 3, di tale direttiva prima del 14 giugno 2011. Per quanto riguarda il tembotrione, le condizioni di cui all’articolo 80, paragrafo 1, lettera a) del regolamento (CE) n. 1107/2009 sono rispettate dalla decisione 2006/586/CE della Commissione (3).
 (2)
 In conformità all’articolo 6, paragrafo 2, della direttiva 91/414/CEE, il 25 novembre 2005 l’Austria ha ricevuto dalla Bayer CropScience AG una domanda d’iscrizione della sostanza attiva tembotrione nell’allegato I della direttiva 91/414/CEE. La decisione 2006/586/CE ha riconosciuto la completezza del fascicolo, ritenendolo in linea di massima conforme ai requisiti relativi ai dati e alle informazioni di cui agli allegati II e III della direttiva 91/414/CEE.
 (3)
 Gli effetti di tale sostanza attiva sulla salute umana e animale e sull’ambiente sono stati valutati per gli impieghi proposti dal richiedente, in conformità alle disposizioni dell’articolo 6, paragrafi 2 e 4, della direttiva 91/414/CEE. Lo Stato membro relatore designato ha presentato un progetto di relazione di valutazione il 7 febbraio 2007. In conformità all’articolo 11, paragrafo 6, del regolamento (UE) n. 188/2011 della Commissione (4), il 14 maggio 2012 sono state chieste informazioni supplementari al richiedente. La valutazione dei dati supplementari forniti dall’Austria è stata presentata sotto forma di un progetto di relazione di valutazione aggiornata nel settembre 2012.
 (4)
 Tale progetto è stato riesaminato dagli Stati membri e dall’Autorità europea per la sicurezza alimentare (nel seguito «l’Autorità»). Il 6 marzo 2013 quest’ultima ha presentato alla Commissione le sue conclusioni sulla valutazione dei rischi della sostanza attiva tembotrione come antiparassitario (5). Il progetto di relazione di valutazione e le conclusioni dell’Autorità sono stati riesaminati dagli Stati membri e dalla Commissione nell’ambito del comitato permanente per la catena alimentare e la salute degli animali e approvati il 3 ottobre 2013 sotto forma di rapporto di riesame della Commissione sul tembotrione.
 (5)
 Dai vari esami effettuati è risultato che i prodotti fitosanitari contenenti tembotrione possono essere considerati conformi, in generale, alle prescrizioni di cui all’articolo 5, paragrafo 1, lettere a) e b), e all’articolo 5, paragrafo 3, della direttiva 91/414/CEE, in particolare per quanto riguarda gli impieghi esaminati e specificati nel rapporto di riesame della Commissione. È pertanto opportuno approvare la sostanza tembotrione.
 (6)
 Occorre prevedere un periodo di tempo ragionevole prima dell’approvazione, per consentire agli Stati membri e alle parti interessate di prepararsi a soddisfare le nuove prescrizioni derivanti dall’approvazione.
 (7)
 Fermi restando gli obblighi conseguenti all’approvazione, stabiliti dal regolamento (CE) n. 1107/2009, e tenuto conto della particolare situazione dovuta alla transizione dalla direttiva 91/414/CEE al regolamento (CE) n. 1107/2009, vanno tuttavia applicate le seguenti disposizioni. Agli Stati membri va concesso un periodo di sei mesi a decorrere dall’approvazione affinché possano riesaminare le autorizzazioni dei prodotti fitosanitari contenenti tembotrione. Gli Stati membri sono tenuti a modificare, sostituire o revocare, secondo i casi, le autorizzazioni in vigore. In deroga al termine sopraindicato, occorre prevedere un periodo più lungo per la presentazione e la valutazione del fascicolo completo di cui all’allegato III della direttiva 91/414/CEE, per ciascun prodotto fitosanitario e per ogni suo impiego previsto, in conformità ai principi uniformi.
 (8)
 L’esperienza acquisita con le iscrizioni nell’allegato I della direttiva 91/414/CEE di sostanze attive valutate nel quadro del regolamento (CEE) n. 3600/92 della Commissione (6) ha dimostrato che possono emergere difficoltà d’interpretazione degli obblighi dei titolari delle autorizzazioni esistenti in relazione all’accesso ai dati. Al fine di evitare ulteriori difficoltà risulta quindi necessario chiarire gli obblighi degli Stati membri, specialmente quello di verificare che il titolare di un’autorizzazione dimostri di avere accesso a un fascicolo conforme alle prescrizioni dell’allegato II di detta direttiva. Tale chiarimento non impone tuttavia agli Stati membri o ai titolari delle autorizzazioni alcun nuovo obbligo oltre a quelli previsti dalle direttive finora adottate, che modificano l’allegato I di detta direttiva, o dai regolamenti di approvazione delle sostanze attive.
 (9)
 In conformità all’articolo 13, paragrafo 4, del regolamento (CE) n. 1107/2009, occorre modificare di conseguenza l’allegato del regolamento di esecuzione (UE) n. 540/2011 della Commissione (7).
 (10)
 Le misure di cui al presente regolamento sono conformi al parere del Comitato permanente per la catena alimentare e la salute degli animali,
 HA ADOTTATO IL PRESENTE REGOLAMENTO:
 Articolo 1
 Approvazione della sostanza attiva
 La sostanza attiva tembotrione, specificata all’allegato I, è approvata alle condizioni ivi indicate.
 Articolo 2
 Riesame dei prodotti fitosanitari
 1. A norma del regolamento (CE) n. 1107/2009, gli Stati membri modificano o revocano, se del caso, le autorizzazioni esistenti per i prodotti fitosanitari contenenti, come sostanza attiva, il tembotrione entro il 31 ottobre 2014.
 Entro tale data essi verificano in particolare che siano rispettate le condizioni di cui all’allegato I del presente regolamento, ad eccezione di quelle indicate nella colonna di detto allegato relativa alle disposizioni specifiche, e che il titolare dell’autorizzazione possegga o abbia accesso a un fascicolo conforme alle prescrizioni dell’allegato II della direttiva 91/414/CEE, conformemente alle condizioni di cui all’articolo 13, paragrafi da 1 a 4, di tale direttiva e all’articolo 62 del regolamento (CE) n. 1107/2009.
 2. In deroga al paragrafo 1, ciascun prodotto fitosanitario autorizzato contenente tembotrione come unica sostanza attiva o come una di più sostanze attive, iscritte tutte entro il 30 aprile 2014 nell’allegato del regolamento di esecuzione (UE) n. 540/2011, è oggetto di un riesame da parte degli Stati membri, in conformità ai principi uniformi di cui all’articolo 29, paragrafo 6, del regolamento (CE) n. 1107/2009, sulla base di un fascicolo conforme alle prescrizioni dell’allegato III della direttiva 91/414/CEE e tenuto conto della colonna relativa alle disposizioni specifiche dell’allegato I del presente regolamento. In base a tale valutazione, essi stabiliscono se il prodotto sia conforme alle condizioni di cui all’articolo 29, paragrafo 1, del regolamento (CE) n. 1107/2009.
 Sulla base di quanto stabilito, gli Stati membri:
 a)
 nel caso di un prodotto contenente tembotrione come unica sostanza attiva, modificano o revocano, se necessario, l’autorizzazione entro il 31 ottobre 2015; oppure
 b)
 nel caso di un prodotto contenente tembotrione come una di più sostanze attive, modificano o revocano, se necessario, l’autorizzazione entro il 31 ottobre 2015 o entro il termine, se successivo, fissato per tale modifica o revoca dall’atto o dagli atti con cui la sostanza o le sostanze in questione sono state approvate o iscritte nell’allegato I della direttiva 91/414/CEE.
 Articolo 3
 Modifiche del regolamento di esecuzione (UE) n. 540/2011
 L’allegato del regolamento di esecuzione (UE) n. 540/2011 è modificato conformemente all’allegato II del presente regolamento.
 Articolo 4
 Entrata in vigore e data di applicazione
 Il presente regolamento entra in vigore il ventesimo giorno successivo alla pubblicazione nella Gazzetta ufficiale dell’Unione europea.
 Esso si applica a decorrere dal 1o maggio 2014.
 Il presente regolamento è obbligatorio in tutti i suoi elementi e direttamente applicabile in ciascuno degli Stati membri.
 Fatto a Bruxelles, il 22 novembre 2013
 Per la Commissione
 Il presidente
 José Manuel BARROSO
 (1) GU L 309 del 24.11.2009, pag. 1.
 (2) Direttiva 91/414/CEE del Consiglio, del 15 luglio 1991, relativa all’immissione in commercio dei prodotti fitosanitari (GU L 230 del 19.8.1991, pag. 1).
 (3) Decisione 2006/586/CE della Commissione, del 25 agosto 2006, che riconosce in linea di massima la completezza dei fascicoli presentati per un esame particolareggiato finalizzato alla possibile iscrizione del cromafenozide, dell’halosulfuron, del tembotrione, del valiphenal e del virus del mosaico giallo dello zucchino —a virulenza debole nell’allegato I della direttiva 91/414/CEE del Consiglio (GU L 236 del 31.8.2006, pag. 31).
 (4) Regolamento (UE) n. 188/2011 della Commissione, del 25 febbraio 2011, recante disposizioni di attuazione della direttiva 91/414/CEE del Consiglio per quanto concerne la procedura per la valutazione delle sostanze attive che non erano ancora sul mercato due anni dopo la data della notifica di detta direttiva (GU L 53 del 26.2.2011, pag. 51).
 (5) EFSA Journal 2013; 11(3):3131. Disponibile online all’indirizzo: www.efsa.europa.eu
 (6) Regolamento (CEE) n. 3600/92 della Commissione, dell'11 dicembre 1992, recante disposizioni d'attuazione della prima fase del programma di lavoro di cui all'articolo 8, paragrafo 2 della direttiva 91/414/CEE del Consiglio relativa all'immissione in commercio dei prodotti fitosanitari (GU L 366 del 15.12.1992, pag. 10.)
 (7) Regolamento di esecuzione (UE) n. 540/2011 della Commissione, del 25 maggio 2011, recante disposizioni di attuazione del regolamento (CE) n. 1107/2009 del Parlamento europeo e del Consiglio per quanto riguarda l’elenco delle sostanze attive approvate (GU L 153 dell’11.6.2011, pag. 1).
 ALLEGATO I
 Nome comune, numeri d’identificazione
 Denominazione IUPAC
 Purezza (1)
 Data di approvazione
 Scadenza dell’approvazione
 Disposizioni specifiche
 Tembotrione
 N. CAS 335104-84-2
 N. CIPAC 790
 2-{2-chloro-4-mesyl-3-[(2,2,2-trifluoroethoxy)methyl]benzoyl}cyclohexane-1,3-dione
 ≥ 945 g/kg
 Le seguenti impurezze non devono superare una certa soglia nel materiale tecnico:
 Toluene: ≤ 10 g/kg
 HCN: ≤ 1 g/kg
 1o maggio 2014
 30 aprile 2024
 Per l’applicazione dei principi uniformi di cui all’articolo 29, paragrafo 6, del regolamento (CE) n. 1107/2009, occorre tener conto delle conclusioni del rapporto di riesame sul tembotrione, in particolare delle relative appendici I e II, nella versione definitiva approvata dal comitato permanente per la catena alimentare e la salute degli animali il 3 ottobre 2013.
 In tale valutazione globale gli Stati membri prestano particolare attenzione ai seguenti aspetti:
 a)
 la protezione degli operatori e dei lavoratori;
 b)
 il rischio per gli organismi acquatici.
 Le condizioni d’impiego comprendono misure di attenuazione dei rischi, se del caso.
 (1) Ulteriori dettagli sull’identità e sulla specificazione della sostanza attiva sono riportati nel rapporto di riesame.
 ALLEGATO II
 Nella parte B dell’allegato del regolamento di esecuzione (UE) n. 540/2011 è aggiunta la seguente voce:
 Numero
 Nome comune, numeri d’identificazione
 Denominazione IUPAC
 Purezza (1)
 Data di approvazione
 Scadenza dell’approvazione
 Disposizioni specifiche
 «59
 Tembotrione
 N. CAS 335104-84-2
 N. CIPAC 790
 2-{2-chloro-4-mesyl-3-[(2,2,2-trifluoroethoxy)methyl]benzoyl}cyclohexane-1,3-dione
 ≥ 945 g/kg
 Le seguenti impurezze non devono superare una certa soglia nel materiale tecnico:
 Toluene: ≤ 10 g/kg
 HCN: ≤ 1 g/kg
 1o maggio 2014
 30 aprile 2024
 Per l’applicazione dei principi uniformi di cui all’articolo 29, paragrafo 6, del regolamento (CE) n. 1107/2009, occorre tener conto delle conclusioni del rapporto di riesame sul tembotrione, in particolare delle relative appendici I e II, nella versione definitiva approvata dal comitato permanente per la catena alimentare e la salute degli animali il 3 ottobre 2013.
 In tale valutazione globale gli Stati membri prestano particolare attenzione ai seguenti aspetti:
 a)
 la protezione degli operatori e dei lavoratori;
 b)
 il rischio per gli organismi acquatici.
 Le condizioni d’impiego comprendono misure di attenuazione dei rischi, se del caso.»
 (1) Ulteriori dettagli sull’identità e sulla specificazione della sostanza attiva sono riportati nel rapporto di riesame.


type: wikipedia

text:
Karl Christoph Gottlieb Zerrenner, auch Carl Christoph Gottlieb Zerrenner (* 15. Mai 1780 in Beyendorf; † 2. März 1851 in Magdeburg) war ein deutscher evangelischer Theologe, Pädagoge und Schriftsteller. Besondere Verdienste und internationale Beachtung erwarb er sich bei der Neugestaltung des Schulwesens in der Stadt Magdeburg.
 Leben
 Zerrenner wurde als Sohn von Heinrich Gottlieb Zerrenner und Katharina Zerrenner im Pfarrhof Beyendorf geboren. Im Hause seines Vaters, der ihm auch den ersten Unterricht erteilte, verkehrten bekannte Reformpädagogen wie Basedow, von Rochow und Salzmann. Ab 1791 besuchte Zerrenner das Pädagogium des Klosters Berge. Er studierte dann ab 1799 wie sein Vater an der Universität Halle Theologie, besuchte jedoch auch die pädagogischen Vorlesungen von August Hermann Niemeyer. 1802 war er zunächst als Privatlehrer tätig, bevor er noch im gleichen Jahr eine Stelle am Pädagogium des Klosters Unser Lieben Frauen erhielt. Bereits 1805 wurde Zerrenner als Prediger an die Heilig-Geist-Kirche in Magdeburg berufen. Hier war er als zweiter Prediger nach Johann Ernst Christian Blühdorn (1767–1842) tätig. 1816 wurde Zerrenner vom preußischen König neben Johann Andreas Matthias (1761–1837) und Johann Friedrich Wilhelm Koch (1759–1831) zum Konsistorial- und Schulrat ernannt. Mit dem Amtsantritt des Oberbürgermeisters August Wilhelm Francke 1817 setzte in Magdeburg eine Zeit umfassender Reformen ein, die im Schulsektor maßgeblich von Zerrenner mitbestimmt worden. Zerrenner dem als Mitglied des Konsistoriums die Aufsicht über das Volksschulwesen in der preußischen Provinz Sachsen oblag, wurde von Francke auch zum Stadtschulinspektor und Leiter der städtischen Schulkommission ernannt. In dieser Kommission waren auch Georg Friedrich Gerloff (1772–1842) und Johann Georg Christoph Neide tätig. In dieser Zeit, Zerrener war inzwischen erster Prediger an der Heiliggeistkirche und auch Vorsteher am Sankt-Annen-Hospital und dem Sankt-Gertraud-Kloster, lebte er in der Heiligegeiststraße 4.
 Zerrenner entwarf ein neues Magdeburger Schulsystem, welches er auch umsetzte. Es gab mehrere sich ergänzende Schultypen, festgelegte Lehrpläne, Ausstattungen und Gehälter der Lehrer. Die Einhaltung der Schulpflicht wurde überwacht und neue Schulen errichtet. Für Volksschulen wurde die Freiheit von Schulgebühren eingeführt, auch die Lehrmittel standen kostenlos zur Verfügung. Zugleich wurde die geistliche Schulaufsicht abgeschafft. Das Schulsystem war für die damalige Zeit sehr modern und fand internationale Beachtung.
 Besonderes Augenmerk widmete er der Ausbildung der Lehrer. 1823 übernahm er die Funktion des Direktors des königlichen Schullehrerseminars Magdeburg und gab dafür seine Stelle als Prediger auf. Zerrenner verband 1828 das Seminar mit einer Taubstummenanstalt, um die auszubildenden Lehrer auch mit den dort erforderlichen Unterrichtsmethoden vertraut zu machen.
 1831 wurde Zerrenner als Nachfolger Gotthilf Sebastian Rötgers zum Propst zum Kloster Unser Lieben Frauen und Direktor des Klostergymnasiums gewählt. Er wohnte von 1831 bis 1851 im Haus Regierungsstraße 3 am Kloster. In späteren Jahren geriet Zerrenner mit seinen Ansichten zunehmend in Konflikt mit der staatlichen und städtischen Verwaltung. Ab 1840 wurde sein Einfluss zunehmend beschnitten. Er war Mitglied der Magdeburger Freimaurerloge Ferdinand zur Glückseligkeit.
 Zerrenner verstarb am 2. März 1851 in Magdeburg und wurde dort auf dem Nordfriedhof, dem heutigen Nordpark, beigesetzt. Sein Grabstein ist dort noch zu finden.
 Werke
 Zerrenner verfasste mehrere praktische Lehr- und Methodenbücher über das Schulwesen und setzte die Herausgabe des „Deutschen Schulfreund“ seines Vaters fort (Bände 47–60, Berlin, zuletzt Magdeburg 1812–23). Darüber hinaus verfasste er 30 Monographien und viele Aufsätze. 1838 veröffentlichte er erstmals Wandtafeln nebst Anleitungen für den Einsatz im Unterricht.
 Der Westphälische Kinderfreund, ein Lesebuch für Volksschulen, Halle: Kümmel 1811 (Digitalisat)
 Der neue deutsche Kinderfreund, Halle: Kümmel 1815 (2. Aufl.) (Digitalisat)
 Kurze Nachricht über das neu organisierte Schulwesen in Magdeburg, 1820
 Methodenbuch für Volksschullehrer, 1820
 Grundsätze der Schulerziehung, der Schulkunde und Unterrichtswiss-, 1824
 Der neue dt. Kinderfreund. Lesebuch für mittlere und obere Classen, 1830 (Digitalisat Theil 2, 3. Auflage 1839)
 Der neue dt. Kinderfreund. Lesebuch für Volksschulen. Theil 1, Hallo: Kümmel 1831 (11. Auflage) (Digitalisat)
 Über das Wesen und den Wert der wechselseitigen Schuleinrichtung, Magdeburg 1832.
 Ehrungen
 Zerrenner wurde 1825 Ehrenbürger der Stadt Magdeburg und war Ritter des Roter Adlerordens 3. Klasse. 1833 verlieh ihm die Universität Leipzig die philosophische, 1834 die Universität Halle die theologische Ehrendoktorwürde. Zu seinen Ehren benannte Magdeburg eine Straße als Zerrennerstraße.
 Literatur
 Wolfgang Mayrhofer: Zerrenner, Carl Christoph Gottlieb. In: Guido Heinrich, Gunter Schandera (Hrsg.): Magdeburger Biographisches Lexikon 19. und 20. Jahrhundert. Biographisches Lexikon für die Landeshauptstadt Magdeburg und die Landkreise Bördekreis, Jerichower Land, Ohrekreis und Schönebeck. Scriptum, Magdeburg 2002, ISBN 3-933046-49-1.
 Martin Wiehle: Magdeburger Persönlichkeiten. Hrsg. durch den Magistrat der Stadt Magdeburg, Dezernat Kultur. imPuls Verlag, Magdeburg 1993, ISBN 3-910146-06-6, S. 78.
 Weblinks
 Karl Christoph Gottlieb Zerrenner im Internet Archive
 Einzelnachweise
 Lutherischer Geistlicher (19. Jahrhundert)
 Pädagoge (19. Jahrhundert)
 Freimaurer (Deutschland)
 Freimaurer (19. Jahrhundert)
 Person des Christentums (Magdeburg)
 Ehrenbürger von Magdeburg
 Träger des Roten Adlerordens 3. Klasse
 Deutscher
 Geboren 1780
 Gestorben 1851
 Mann


type: legislation

jurisdiction: EU

text:
 Důležité právní upozornění
 |
 52007PC0614
 Návrh nařízení Rady, kterým se mění nařízení Rady (EHS) č. 918/83 o systému Společenství pro osvobození od cla /* KOM/2007/0614 konecném znení */
 [pic] | KOMISE EVROPSKÝCH SPOLEČENSTVÍ |V Bruselu dne 17.10.2007KOM(2007) 614 v konečném zněníNávrhNAŘÍZENÍ RADY,kterým se mění nařízení Rady (EHS) č. 918/83 o systému Společenství pro osvobození od cla(předložený Komisí)DŮVODOVÁ ZPRÁVA1) SOUVISLOSTI NÁVRHU |Odůvodnění a cíle návrhu S ohledem na přijetí směrnice Rady 2007/ /ES o osvobození zboží dováženého osobami cestujícími z třetích zemí od daně z přidané hodnoty a spotřební daně musí být změněno nařízení Rady (EHS) č. 918/83 o systému Společenství pro osvobození od cla, aby byla zajištěna určitá souběžnost mezi osvobozením od daně z přidané hodnoty a osvobozením od dovozního cla. Jelikož nařízení Rady (EHS) č. 918/83 nebylo již více než 15 let výrazně změněno, požadavek změnit ustanovení týkající se dovozu zboží obsaženého v osobních zavazadlech cestujících je vhodnou příležitostí změnit některá ustanovení. Tyto změny: – zvyšují jasnost a průhlednost uvedeného nařízení, – zvětšují souběžnost mezi osvobozením od DPH a osvobozením od cla, – harmonizují použití celních ustanovení v členských státech a – zjednodušují celní odbavení některých druhů zboží. |Obecné souvislosti Na přezkoumání těchto ustanovení je třeba pohlížet v souvislosti s úsilím Komise zvýšit jasnost a průhlednost právních předpisů Společenství, jakož i usnadnit obchod se třetími zeměmi a zjednodušit celní kontroly. |Platné předpisy vztahující se na oblast návrhu Směrnice Rady 2007/ /ES o osvobození zboží dováženého osobami cestujícími z třetích zemí od daně z přidané hodnoty a spotřební daně Směrnice Rady 83/181/EHS ze dne 28. března 1983, kterou se vymezuje oblast působnosti čl. 14 odst. 1 písm. d) směrnice 77/388/EHS, pokud se jedná o osvobození některých druhů zboží od daně z přidané hodnoty při konečném dovozu |Soulad s ostatními politikami a cíli Unie Navrhovaná změna je v souladu s cíli Společenství, pokud jde o usnadnění obchodu a zjednodušení celních kontrol. |2) KONZULTACE ZÚčASTNěNÝCH STRAN A POSOUZENÍ DOPADů |Konzultace zúčastněných stran |Metody konzultací, hlavní cílová odvětví a obecný profil respondentů Členové Výboru pro celní kodex – Obecné právní předpisy byli konzultováni písemně. Shrnutí odpovědí a způsob, jakým byly vzaty v úvahu Členové uvedeného výboru nevznesli námitky. |Sběr a využití výsledků odborných konzultací |Dotčená vědecká/odborná odvětví nevztahuje se na tento návrh Použitá metodika nevztahuje se na tento návrh Hlavní konzultované organizace / hlavní konzultovaní odborníci nevztahuje se na tento návrh Shrnutí obdržených a použitých stanovisek nevztahuje se na tento návrh Prostředky zveřejnění odborných stanovisek nevztahuje se na tento návrh |Posouzení dopadů 1. Navrhované změny odstraní řadu nejasností při uplatňování ustanovení o osvobození od cla. Upřesňují, že tato ustanovení se vztahují pouze na dovážené zboží, na které se vztahují dovozní cla jiná než nulová. Návrh rovněž objasňuje, že dovážené zboží, které je osvobozeno od cla v souladu s nařízením Rady (EHS) č. 918/83, by nemělo podléhat obchodním ochranným opatřením přijatým na základě článku 133 Smlouvy. 2. Osvobození od cla pro vybavení domácnosti určené k zařízení objektu vedlejšího bydlení se nevyskytuje opětovně v ustanoveních o osvobození od DPH. Odstranění těchto ustanovení nejenom zvýší souběžnost mezi osvobozením od cla a osvobozením od DPH, ale rovněž zjednoduší celní odbavování a kontroly zboží, které je dováženo kvůli přemístění bydliště fyzických osob do Společenství, protože celní orgány se budou moci při kontrolách vlastnictví soustředit na případy, kdy jsou v sázce cla a DPH. 3. Navrhovaná změna spočívající v nahrazení ustanovení o osvobození od cla pro obchodní dovoz zboží nepatrné hodnoty ustanovením stanovujícím zanedbatelnou výši cla, které je třeba vybrat, povede k významnému zjednodušení při celním odbavování drobných zásilek. Dosud se za předpokladu obchodní povahy tohoto dovozu musí v souladu s ustanoveními společného celního sazebníku v něm zařazovat drobné zásilky s vlastní hodnotou přesahující 22 EUR. Vzhledem ke skutečnosti, že tato mezní hodnota nebyla upravena již více než 15 let, a s ohledem na větší využívání nákupů prostřednictvím zásilkové služby spolu s větším využíváním internetu dospěly hospodářské subjekty i celní orgány odpovědné za odbavování těchto položek při plnění úkolů vyžadovaných celními právními předpisy na hranici své kapacity. Navrhované řešení však bude mít za následek, že velký počet drobných zásilek, tj. s hodnotou do přibližně 60 EUR, které obsahují zboží nespadající do oblasti působnosti společné zemědělské politiky, by nemusel být zařazen vzhledem k tomu, že maximální celní sazba pro toto zboží by nepřekročila 16 %, což by u těchto zásilek významně zvýšilo efektivitu celního odbavení. Navrhovaná změna navíc povede k harmonizaci v uplatňování celních právních předpisů, protože některé členské státy již nahradily použití článku 27 nařízení Rady (EHS) č. 918/83 řešením de minimis pro vybírání cel stanoveným v článku 868 nařízení Komise (EHS) č. 2454/93. |3) PRÁVNÍ STRÁNKA NÁVRHU |Shrnutí navrhovaných opatření Návrh nařízení Rady, kterým se mění nařízení Rady (EHS) č. 918/83 o systému Společenství pro osvobození od cla |Právní základ Článek 26 |Zásada subsidiarity Návrh spadá do výlučné pravomoci Společenství. Zásada subsidiarity se proto neuplatní. |Zásada proporcionality Nevztahuje se na tento návrh. |Volba nástrojů |Navrhované nástroje: nařízení. |Jiné prostředky by nebyly přiměřené z tohoto důvodu / těchto důvodů: Podle článku 26 Smlouvy o ES Rada schvaluje cla společného celního sazebníku kvalifikovanou většinou na základě návrhu Komise. |4) ROZPOčTOVÉ DůSLEDKY |Nevybraná cla v odhadované výši 286,1 milionu EUR |5) DALšÍ INFORMACE |Zjednodušení |Návrh také umožňuje zjednodušit celní odbavování zboží dováženého – v souvislosti s přemístěním obvyklého místa pobytu fyzických osob a – v drobných zásilkách nepatrné hodnoty. |Návrh rovněž odstraňuje potřebu kontrol konečného použití u zboží, které podléhá pouze nulové celní sazbě společného celního sazebníku. |NávrhNAŘÍZENÍ RADY,kterým se mění nařízení Rady (EHS) č. 918/83 o systému Společenství pro osvobození od claRADA EVROPSKÉ UNIE,s ohledem na Smlouvu o založení Evropského společenství, a zejména na článek 26 uvedené smlouvy,s ohledem na návrh Komise[1],vzhledem k těmto důvodům:(1) Zboží dovážené na základě osvobození od cel společného celního sazebníku, jak je stanoveno nařízením (EHS) č. 918/83 ze dne 28. března 1983 o systému Společenství pro osvobození od cla[2], obvykle podléhá omezením týkajícím se jeho použití a/nebo celním kontrolám po dovozu. Účelem těchto omezení a kontrol je zabránit tomu, aby dovážené zboží, které je osvobozeno od cla, mělo negativní hospodářský dopad na trh Společenství. Je proto vhodné stanovit, že uvedené nařízení se vztahuje pouze na dovoz zboží, pro které jako smluvní nebo všeobecná celní sazba stanovená nařízením Rady (EHS) č. 2658/87 ze dne 23. července 1987 o celní a statistické nomenklatuře a o společném celním sazebníku[3] není uvedeno „bez“, a zrušit ustanovení nařízení (EHS) č. 9118/83, která se vztahují na konkrétní produkty, pro které je jako smluvní celní sazba společného celního sazebníku uvedeno „bez“.(2) Dovoz vybavení domácnosti určeného k zařízení objektu vedlejšího bydlení podléhá stejným omezením a kontrolám jako stejné zboží dovážené fyzickými osobami při přenesení jejich obvyklého místa pobytu ze třetí země. Třebaže pro dovážející osoby a celní správy vytvářejí stejné administrativní zatížení, dovozy prvního druhu nejsou osvobozeny od daně z přidané hodnoty (DPH), zatímco dovozy druhého druhu osvobozeny jsou. Hospodářský přínos osvobození od cla pro dovoz vybavení domácnosti určeného k zařízení objektu vedlejšího bydlení je malý ve srovnání s dodatečnými náklady kontrol. Je proto vhodné zrušit ustanovení týkající se osvobození od cla pro uvedené zboží.(3) Pravidla pro případy de minimis jsou obsažena v článku 868 nařízení Komise (EHS) č. 2454/93 ze dne 2. července 1993, kterým se provádí nařízení Rady (EHS) č. 2913/92, kterým se vydává celní kodex Společenství[4], a v článcích 27 a 28 nařízení (EHS) č. 918/83. Kritéria těchto pravidel se liší, takže způsobují komplikace a následné nesrovnalosti. Proto je vhodné nahradit články 27 a 28 nařízení (EHS) č. 918/83 ustanovením, jehož kritéria jsou v souladu s kritérii uvedeného článku 868 a které stanoví částku de minimis pro clo, kterou není třeba vybírat při dovozu zboží.(4) S cílem zajistit, aby dovoz zboží osvobozeného od DPH, které je obsaženo v osobních zavazadlech cestujících, nepodléhal clům, měla by se změnit ustanovení nařízení (EHS) č. 918/83 o dovozu takového zboží s ohledem na směrnici Rady 2007/ /ES ze dne [ ] o osvobození zboží dováženého osobami cestujícími z třetích zemí od daně z přidané hodnoty a spotřební daně[5]. Je proto vhodné poskytnout osvobození od cel, pokud vnitrostátní zákon o DPH provedený v souladu se směrnicí 2007/.../... stanoví osvobození od DPH. V této souvislosti je třeba zajistit, aby na územích uvedených v článku 6 směrnice Rady 2006/112/ES ze dne 28. listopadu 2006 o společném systému daně z přidané hodnoty[6] platila stejná ustanovení.(5) Je nepravděpodobné, že by dovoz zboží na základě osvobození od cla měl významný škodlivý vliv na výrobní odvětví Společenství. Je proto vhodné vyjmout dovoz zboží, které je osvobozeno od cla, z použití obchodních ochranných opatření přijatých na základě článku 133 Smlouvy.(6) Nařízení Rady (EHS) č. 918/83 by proto mělo být odpovídajícím způsobem změněno,PŘIJALA TOTO NAŘÍZENÍ:Článek 1Nařízení (EHS) č. 918/83 se mění takto:1) V článku 1 se odstavec 1 nahrazuje tímto:„1. Toto nařízení stanoví případy, kdy je zboží propuštěné do volného oběhu nebo vyvážené ze Společenství vzhledem k určitým okolnostem osvobozeno od dovozního nebo vývozního cla a vyňato z použití opatření přijatých na základě článku 133 Smlouvy.Nevztahuje se na zboží, pro které je jako smluvní nebo všeobecná celní sazba stanovená nařízením (EHS) č. 2658/87 uvedeno „bez“. Vztahuje se však na zboží, pro které je ve zmíněném nařízení v kolonce celní sazby uvedeno „bez“, pokud dané zboží podléhá dovoznímu clu nebo množstevním omezením podle opatření přijatých na základě článku 133 Smlouvy.“2) V kapitole I se zrušuje hlava IV.3) V kapitole I se nadpis hlavy VI nahrazuje tímto:„ZANEDBATELNÁ VÝŠE CLA“4) Článek 27 se nahrazuje tímto:„ Článek 27Osvobození od cla se poskytuje, pokud je výše cla menší než 10 EUR.“5) Článek 28 se zrušuje.6) Článek 45 se nahrazuje tímto:„ Článek 45Zboží dovážené v osobních zavazadlech cestujících ze třetích zemí je osvobozeno od dovozního cla, pokud je toto dovážené zboží osvobozeno od daně z přidané hodnoty (DPH) na základě vnitrostátních právních předpisů přijatých v souladu se směrnicí Rady 2007/ /ES (*).Zboží dovážené na území uvedená v článku 6 směrnice Rady 2006/112/ES (**) podléhá stejným ustanovením o osvobození od cla jako zboží dovážené do kterékoli jiné části území příslušných členských států.“(*) Úř. věst. L [...], [...], s. [...].(**) Úř. věst. L 347, 11.12.2006, s. 1. Směrnice ve znění směrnice 2006/138/ES (Úř. věst. L 384, 29.12.2006, s. 92).7) Články 46 až 49, 70, 92 a 93 se zrušují.8). V kapitole I se zrušuje hlava XXIII.9) Článek 109 se nahrazuje tímto:„ Článek 109Od dovozního cla jsou osvobozeny:a) předměty sloužící jako důkazy nebo k obdobným účelům v soudním a jiném řízení v členských státech;b) nahrané nosiče informací, včetně děrných štítků, zvukových záznamů a mikrofilmů, používané k přenosu informací, které jsou poskytovány příjemci bezplatně, jestliže osvobozením od dovozního cla nedojde ke zneužití nebo závažnějšímu narušení hospodářské soutěže.“10) V článku 127 se doplňuje nový odstavec 3, který zní:„3. Zboží, které může být dováženo na základě osvobození od dovozního cla v souladu s tímto nařízením, rovněž nepodléhá množstevním omezením uplatňovaným podle opatření přijatých na základě článku 133 Smlouvy.“11) Příloha I se nahrazuje zněním uvedeným v příloze I tohoto nařízení.12) Příloha II se nahrazuje zněním uvedeným v příloze II tohoto nařízení.13) Příloha III se zrušuje.14) Příloha IV se nahrazuje zněním uvedeným v příloze III tohoto nařízení.Článek 2Toto nařízení vstupuje v platnost třetím dnem po vyhlášení v Úředním věstníku Evropské unie .Použije se ode dne 1. ledna 2008.Toto nařízení je závazné v celém rozsahu a přímo použitelné ve všech členských státech.V Bruselu dne [...].Za Radupředseda/předsedkyněPŘÍLOHA I„ PŘÍLOHA IPředměty vzdělávací, vědecké nebo kulturní povahy uvedené v článku 50Kód KN | Popis zboží |3705 | Fotografické desky a filmy, exponované a vyvolané, jiné než kinematografické filmy: |ex 3705 10 00 | Ofsetové reprodukční filmy určené k výrobě knih |ex 3705 90 10 | Mikrofilmy knih, dětských obrázkových knih a dětských omalovánek k dokreslení nebo vybarvení, pracovních sešitů, příruček pro luštitele křížovek, novin a časopisů, dokladů nebo zpráv neobchodní povahy a samostatných ilustrací, tištěných stránek a reprodukcí korektur určených k výrobě knih |ex 3705 90 90 | Ostatní reprodukční filmy určené k výrobě knih |9023 | Nástroje, přístroje a modely určené k předváděcím účelům (např. při vyučování nebo na výstavách), nevhodné pro jiné účely |ex 9023 00 80 | Mapy vhodné k vědeckým účelům v oblasti geologie, zoologie, botaniky, mineralogie, paleontologie, archeologie, etnologie, meteorologie, klimatologie a geofyziky |Kódy KN přílohy II | Zboží uvedené v příloze II vytvořené Organizací spojených národů nebo některou z jejích specializovaných organizací“ |PŘÍLOHA II„ PŘÍLOHA IIPředměty vzdělávací, vědecké nebo kulturní povahy uvedené v článku 51Kód KN | Popis zboží |3705 | Fotografické desky a filmy, exponované a vyvolané, jiné než kinematografické filmy: |ex 3705 10 00 | Pro ofsetovou reprodukci vzdělávací, vědecké nebo kulturní povahy (1) |ex 3705 90 10 | Mikrofilmy vzdělávací, vědecké nebo kulturní povahy (1) |ex 3705 90 90 | Ostatní fotografické desky a filmy, exponované a vyvolané, vzdělávací, vědecké nebo kulturní povahy (1) |3706 | Kinematografické filmy, exponované a vyvolané, též obsahující zvukový záznam nebo obsahující pouze zvukový záznam: |ex 3706 10 99 ex 3706 90 99 | Ostatní pozitivní kinematografické filmy, exponované a vyvolané, o šířce nejméně 10 mm, vzdělávací, vědecké nebo kulturní povahy (1) |8523 | Disky, pásky, energeticky nezávislá polovodičová paměťová zařízení, „čipové karty“ a jiná média pro záznam zvuku nebo jiného fenoménu, též nenahraná,včetně matric a galvanických otisků pro výrobu disků, avšak s výjimkou výrobků kapitoly 37: |ex 8523 21 00 ex 8523 29 39 ex 8523 29 90 | Nahraná magnetická média vzdělávací, vědecké nebo kulturní povahy (1) |ex 8523 40 31 ex 8523 40 39 ex 8523 40 51 ex 8523 40 59 ex 8523 40 99 | Nahraná optická média vzdělávací, vědecké nebo kulturní povahy (1) |ex 8523 51 99 ex 8523 52 10 ex 8523 59 99 | Nahraná polovodičová média vzdělávací, vědecké nebo kulturní povahy (1) |ex 8523 80 99 | Gramofonové desky vzdělávací, vědecké nebo kulturní povahy (1) |9023 | Nástroje, přístroje a modely určené k předváděcím účelům (např. při vyučování nebo na výstavách), nevhodné pro jiné účely |ex 9023 00 10 ex 9023 00 80 | Modely, makety a nástěnné obrazy vzdělávací, vědecké nebo kulturní povahy, určené výhradně k předvádění a výuce (1) |ex 9023 00 10 ex 9023 00 80 | Zmenšené makety a modely znázorňující abstraktní pojmy a představy, jako molekulární struktury nebo matematické vzorce, vzdělávací, vědecké nebo kulturní povahy (1) |(1) Uplatnění osvobození od daně na toto zboží podléhá podmínkám stanoveným příslušnými právními předpisy Společenství (viz články 291 až 300 nařízení Komise (EHS) č. 2454/93 – Úř. věst. L 253, 11.10.1993, s. 1).“ |PŘÍLOHA III„ PŘÍLOHA IVPředměty, které jsou speciálně přizpůsobeny pro účely vzdělávacího, vědeckého a kulturního rozvoje nevidomých, uvedené v článku 71Kód KN | Popis zboží |ex 6602 00 00 | Vycházkové hole, sedací hole, biče, jezdecké bičíky a podobné výrobky – Bílé hole pro nevidomé a slabozraké |ex 8469 00 91 ex 8469 00 99 | Psací stroje: – přizpůsobené pro nevidomé a slabozraké |ex 8519 | Přístroje pro záznam nebo reprodukci zvuku: – Gramofony a kazetové přehrávače zvlášť vyrobené nebo upravené pro potřeby nevidomých a slabozrakých |ex 8523 | Disky, pásky, energeticky nezávislá polovodičová paměťová zařízení, „čipové karty“ a jiná média pro záznam zvuku nebo jiného fenoménu, též nenahraná,včetně matric a galvanických otisků pro výrobu disků, avšak s výjimkou výrobků kapitoly 37: – Mluvící knihy – Magnetické pásky a kazety určené pro výrobu knih psaných Braillovým slepeckým písmem a mluvících knih |9013 | Zařízení s kapalnými krystaly, která nejsou výrobky specifičtěji zahrnutými v jiných číslech; lasery, jiné než laserové diody; ostatní optické přístroje a nástroje, jinde v této kapitole neuvedené ani nezahrnuté: |ex 9013 80 90 | – Ostatní zařízení, přístroje a nástroje: – Dálkové zvětšovače pro nevidomé a slabozraké |9023 | Nástroje, přístroje a modely určené k předváděcím účelům (např. při vyučování nebo na výstavách), nehodící se k jiným účelům: |ex 9023 00 80 | – Ostatní: – Pedagogické pomůcky a zvláštní přístroje pro nevidomé a slabozraké |ex 9102 | Náramkové hodinky, kapesní hodinky a jiné hodinky (včetně stopek), jiné než čísla 9101 – Braillovy hodinky s pouzdrem z jiných hmot než vzácných kovů |Různé | Všechny ostatní speciální výrobky pro účely vzdělávacího, vědeckého nebo kulturního rozvoje nevidomých a slabozrakých“ |LEGISLATIVNÍ FINANČNÍ VÝKAZ PRO NÁVRHY S VÝLUČNÝM DOPADEM NA PŘÍJMOVOU STRÁNKU ROZPOČTU1. NÁZEV NÁVRHU:Návrh nařízení Rady, kterým se mění nařízení Rady (EHS) č. 918/83 o systému Společenství pro osvobození od cla2. ROZPOČTOVÉ LINIE:Kapitola a článek: kapitola 12 článek 120Ztráta pro další roky uvedená ve sloupci „doba platnosti“ se vypočítá zvlášť podle následujících předpisů.Částka zahrnutá do rozpočtu na rok 2008: 16 431 900 000 EUR3. FINANČNÍ DOPAD( Návrh nemá žádné finanční dopady.X Návrh nemá finanční dopady na výdaje, má však finanční dopady na příjmy, a to s následujícím účinkem:(v milionech EUR, zaokrouhleno na jedno desetinné místo)Rozpočtová linie | Příjem[7] | 12měsíční období ode dne dd/mm/rrrr | [Rok 2008] |Článek 120 | Dopad na vlastní zdroje | 1/1/2008 | – 286,1 |4. OPATŘENÍ PROTI PODVODŮM5. DALŠÍ POZNÁMKYOdhad nákladů na toto opatřeníPro výpočet odhadované ztráty příjmu se předpokládalo, že 30 milionů cestujících v letecké a námořní dopravě využije dodatečnou bezcelní částku 155 EUR na osobu a 50 milionů dalších cestujících využije dodatečnou bezcelní částku 125 EUR na osobu, což znamená bezcelní částku 10 900 milionů EUR * 3,5% běžná celní sazba pro cestující = clo ve výši 381,5 milionu EUR – 25% poplatek pro členský stát = 286,1 milionu EUR .Dopad opatření1. Navrhované změny odstraní řadu nejasností při uplatňování ustanovení o osvobození od cla.2. Změna zlepší souběžnost mezi osvobozením od cla a osvobozením od DPH a zjednoduší celní odbavování a kontroly zboží, které je dováženo kvůli přemístění bydliště fyzických osob do Společenství.3. Změna významně zvýší efektivitu celního odbavení drobných zásilek s nepatrnou hodnotou.4. Změna povede k větší harmonizaci při uplatňování celních právních předpisů celními orgány členských států.[1] Úř. věst. C [...], [...], s. [...].[2] Úř. věst. L 105, 23. 4.1983, s. 1. Nařízení naposledy pozměněné aktem o přistoupení z roku 2003.[3] Úř. věst. L 256, 7.9.1987, s. 1. Nařízení naposledy pozměněné nařízením (ES) č. 733/2007 (Úř. věst. L 169, 29.6.2007, s. 1).[4] Úř. věst. L 253, 11.10.1993, s. 1. Nařízení naposledy pozměněné nařízením (ES) č. 214/2007 (Úř. věst. L 62, 1.3.2007, s. 6).[5] Úř. věst. C [...], [...], s. [...].[6] Úř. věst. L 347, 11.12.2006, s. 1. Směrnice naposledy pozměněná směrnicí 2006/138/ES (Úř. věst. L 384, 29.12.2006, s. 92).[7] Pokud jde o tradiční vlastní zdroje (zemědělské poplatky, dávky z cukru, cla), je třeba uvést čisté částky, tj. hrubé částky po odečtení 25 % nákladů na výběr.


type: caselaw

text:
2.5.98 DE Amtsblatt der Europäischen Gemeinschaften C 137/7
 von dem zwischen den Parteien geschlossenen Vertrag ita- 21. Januar 1998, in der Kanzlei des Gerichtshofes einge-
 lienischen Rechts wegen Nichterfüllung zurückgetreten. gangen am 19. Februar 1998, in der Rechtssache Johann
 Seemeier und Jörg Schreiber gegen Unabhängiger Verwal-
 tungssenat des Landes Salzburg und Jörg Schreiber gegen
 Unabhängiger Verwaltungssenat für Kärnten, weitere Par-
 tei: Bundesminister für Wissenschaft und Verkehr, um Vor-
 abentscheidung über folgende Frage:
 Klage der Kommission der Europäischen Gemeinschaften
 gegen die TVR-Tecnologie Vetroresina SpA, eingereicht
 am 18. Februar 1998 Sind die Artikel 30 bis 36 EG-Vertrag (Vorschriften über
 (Rechtssache C-41/98) die Freiheit des Warenverkehrs) und die sonstigen Vor-
 schriften des geltenden Gemeinschaftsrechts dahin auszule-
 (98/C 137/14) gen, daû sie einen Mitgliedstaat daran hindern, den
 Schlachttiertransport insoweit zu beschränken, als
 Die Kommission der Europäischen Gemeinschaften hat am Schlachttiertransporte nur bis zum nächstgelegenen geeig-
 18. Februar 1998 eine Klage gegen die TVR-Tecnologie neten inländischen Schlachtbetrieb durchgeführt werden
 Vetroresina SpA beim Gerichtshof der Europäischen dürfen, und ein Schlachttiertransport nur dann jedenfalls
 Gemeinschaften eingereicht. Bevollmächtigter der Klägerin durchgeführt werden darf, wenn bei Einhaltung der kraft-
 ist Rechtsberater Eugenio de March, Beistand: Rechtsan- fahrrechtlichen und straûenpolizeilichen Vorschriften eine
 walt Alberto Dal Ferro, Vicenza, Zustellungsbevollmäch- Gesamttransportdauer von 6 Stunden und eine Entfernung
 tigter: Carlos Gómez de la Cruz, Centre Wagner, Luxem- von 130 km nicht überschritten werden, wobei die tatsäch-
 burg-Kirchberg. lich auf der Autobahn zurückgelegten Kilometer nur zur
 Hälfte bei der Berechnung der Entfernung berücksichtigt
 Die Klägerin beantragt, werden?
 Ð die Beklagte zur Erstattung von 77 558,80 ECU zuzüg-
 lich Zinsen in Höhe von täglich 24,97 ECU vom
 1. Februar 1990 bis zur Zahlung zu verurteilen;
 Ð die Beklagte zur Zahlung von 7 700 ECU oder eines
 anderen als Schadensersatz für angemessen gehaltenen Ersuchen um Vorabentscheidung, vorgelegt aufgrund des
 Betrages zu verurteilen; Beschlusses des Bundespatentgerichts vom 29. Januar
 1998 in der Beschwerdesache BASF Aktiengesellschaft,
 Ð der Beklagten die Kosten des Verfahrens aufzuerlegen. Beschwerdeführerin, weiterer Verfahrensbeteiligter: Der
 Präsident des Deutschen Patentamts
 Klagegründe und wesentliche Argumente (Rechtssache C-44/98)
 Die aufgrund einer Schiedsklausel erhobene Klage ist auf (98/C 137/16)
 die Erstattung von Geldbeträgen gerichtet, die im Rahmen
 des Vertrages Nr. BREU-0114-I(A) über den Entwurf von
 Strukturen in Verbundwerkstoffen anhand der CAD- Das Bundespatentgericht Ð 4. Senat (Juristischer
 CAM-Technik und die Erstellung eines vollautomatischen Beschwerdesenat und Nichtigkeitssenat) Ð ersucht den
 Prototyps für die Produktion anhand der Methode 1Fila- Gerichtshof der Europäischen Gemeinschaften durch
 ment Windinga vorausgezahlt worden seien. Die Kommis- Beschluû vom 29. Januar 1998, in der Kanzlei des
 sion sei von dem zwischen den Parteien geschlossenen Ver- Gerichtshofes eingegangen am 20. Februar 1998, in der
 trag italienischen Rechts wegen Nichterfüllung zurückge- Beschwerdesache BASF Aktiengesellschaft, Beschwerdefüh-
 treten. rerin, weiterer Verfahrensbeteiligter: Der Präsident des
 Deutschen Patentamts, um Vorabentscheidung über fol-
 gende Frage:
 Ist es mit den Grundsätzen des freien Warenverkehrs
 Ersuchen um Vorabentscheidung, vorgelegt aufgrund des (Artikel 30 und 36 EG-Vertrag) vereinbar, daû die Wir-
 Beschlusses des Verwaltungsgerichtshofes (Wien) vom kungen eines vom Europäischen Patentamt mit Wirkung
 21. Januar 1998 in der Rechtssache Johann Seemeier und für einen Mitgliedstaat erteilten Patents, das in einer ande-
 Jörg Schreiber gegen Unabhängiger Verwaltungssenat des ren als der Amtssprache des Mitgliedstaates abgefaût ist,
 Landes Salzburg und Jörg Schreiber gegen Unabhängiger als von Anfang an nicht eingetreten gelten, wenn der
 Verwaltungssenat für Kärnten, weitere Partei: Bundesmini- Patentinhaber dem Patentamt des Mitgliedstaats nicht bin-
 ster für Wissenschaft und Verkehr nen drei Monaten nach der Veröffentlichung des Hinwei-
 (Rechtssache C-42/98) ses auf die Erteilung des europäischen Patents im Europäi-
 schen Patentblatt eine Übersetzung der Patentschrift in der
 (98/C 137/15)
 Amtssprache des Mitgliedstaates einreicht?
 Der Verwaltungsgerichtshof (Wien) ersucht den Gerichts-
 hof der Europäischen Gemeinschaften durch Beschluû vom


type: other

text:
Bomba de pé para o seu automóvel: compre ao melhor preço em AUTODOC
 Ferramentas para Viagem, Emergência e Avarias: as melhores ofertas para o seu automóvel
 Boosters de bateria
 22 Produto
 CARCOMMERCE Bomba de pé
 Número de artigo: 42061
 Número do artigo42061
 O nosso Preço6,15 €
 Número de artigo: 61377
 Pressão [bar] até: 7
 Número do artigo61377
 O nosso Preço9,88 €
 Poupa 2,32 €
 SENA Bomba de pé
 Número de artigo: SE00376
 Diâmetro do cilindro [mm]: 100
 Número de manómetros: 1
 Artigo complementar / informação complementar 2: com adaptador
 Indicador: com relógio comparador
 Número do artigoSE00376
 O nosso Preço12,00 €
 14,81 €**
 Poupa 2,81 €
 ALCA Bomba de pé
 Número de artigo: 201000
 Pressão [bar]: 7
 Tamanho: 262x85x78
 Comprimento do tubo flexível [mm]: 450
 Versão: High Power
 Número de adaptadores: 4
 Número do artigo201000
 O nosso Preço15,01 €
 Número de artigo: 61574
 Número do artigo61574
 O nosso Preço15,86 €
 Poupa 3,72 €
 YATO Bomba de pé
 Número de artigo: YT-7349
 Número do artigoYT-7349
 O nosso Preço16,78 €
 Poupa 3,93 €
 HELLA Bomba de pé
 Número de artigo: 8TM 003 791-002 usa o número: 089300
 Tipo de funcionamento: manual (accionamento por pedal)
 Indicador: com mostrador analógico
 Débito por curso [cm3]: 210
 Número do artigo8TM 003 791-002
 O nosso Preço20,22 €
 Poupa 4,74 €
 Número de artigo: YT-7350
 Número do artigoYT-7350
 O nosso Preço21,59 €
 26,65 €**
 Poupa 5,06 €
 Número de artigo: 202000
 Tamanho: 256x142x79
 Comprimento do tubo flexível [mm]: 600
 Versão: 2 Cylinder
 Número do artigo202000
 O nosso Preço21,71 €
 26,80 €**
 Poupa 5,09 €
 Número de artigo: 8TM 003 792-001 usa o número: 089301
 Débito por curso [cm3]: 420
 Número do artigo8TM 003 792-001
 O nosso Preço27,55 €
 34,01 €**
 Poupa 6,46 €
 HEYNER Bomba de pé
 Número de artigo: 215000
 Pressão (Pa): 100
 Tamanho: 285x100x90 mm
 Número de adaptadores: 3
 Versão: PedalPower Pro
 Número do artigo215000
 O nosso Preço29,01 €
 Poupa 6,80 €
 Número de artigo: 215010
 Versão: PedalPower Black
 Número do artigo215010
 O nosso Preço38,96 €
 48,10 €**
 Poupa 9,14 €
 Número de artigo: 22500N
 Pressão [bar]: 10
 Pressão (Pa): 140
 Comprimento do tubo flexível [mm]: 650
 Tamanho: 297x130x90 mm
 Versão: PedalMax Pro
 Número do artigo22500N
 O nosso Preço46,20 €
 57,04 €**
 Poupa 10,84 €
 Número de artigo: 225010
 Versão: PedalMax Black
 Número do artigo225010
 O nosso Preço51,29 €
 Poupa 12,03 €
 Michelin Bomba de pé
 Número de artigo: 009500
 Número do artigo009500
 O nosso Preço52,35 €
 64,63 €**
 Poupa 12,28 €
 Número de artigo: 009516
 Número do artigo009516
 O nosso Preço53,92 €
 66,57 €**
 Poupa 12,65 €
 Número de artigo: 009502
 Número do artigo009502
 O nosso Preço66,95 €
 82,66 €**
 Poupa 15,71 €
 Número de artigo: 009517
 Número do artigo009517
 O nosso Preço68,09 €
 84,06 €**
 Poupa 15,97 €
 Número de artigo: SE00375
 Número do artigoSE00375
 O nosso Preço7,48 €
 VIRAGE Bomba de pé
 Número de artigo: 94-026
 Número do artigo94-026
 O nosso Preço8,12 €
 10,02 €**
 Uma bomba de pedal para carro é um dispositivo mecânico que lhe permite encher os pneus do seu carro, normalizando a sua pressão pneumática. Na maioria dos casos, os dispositivos deste tipo são mais fáceis de utilizar do que os de mão, já que colocam menos esforço nos músculos dos utilizadores durante a utilização.
 Os pneus são insuflados quando se pressiona o pedal com o pé. Durante este processo, um cilindro, ligado ao pedal através de um pivô, move-se relativamente ao pistão. Este movimento comprime o ar dentro do cilindro. Depois, o ar desloca-se através de uma mangueira para o pneu.
 Quais são os tipos de bombas de pedal para carro?
 As mais populares são os designs com reservatórios de formato cilíndrico, que podem ser:
 Barril único. Por norma, têm um preço relativamente baixo. Além disso, o seu funcionamento não implica esforço significativo. São adequados para proprietários de carros pequenos e médios.
 Barril duplo. A sua vantagem é o elevado desempenho. Os pneus podem ser cheios rapidamente, mas exigem maior esforço. São ideais para assistência a veículos grandes, com rodas de grande dimensão.
 Estes acessórios também diferem em termos de comprimento das mangueiras do ar. Podem ter, por exemplo, 60 ou 55 cm.
 Bombas de pedal para carro: notas de utilização
 Leia o manual fornecido pelo fabricante antes de utilizar o dispositivo. Normalmente, o processo é muito simples: necessita de pressionar o pedal com uma determinada frequência.
 Observe as leituras do manómetro incorporado para controlar a pressão do pneu. Deve corresponder aos requisitos do fabricante.
 Depois de terminar, verifique a pressão do pneu utilizando um manómetro portátil.
 Note que um dispositivo mecânico pode ainda ser útil, mesmo que tenha um compressor elétrico. Não ocupará muito espaço na bagageira, mas será útil se tiver problemas com a tomada do isqueiro ou existirem avarias no sistema elétrico do carro.
 A nossa loja online oferece uma grande variedade de acessórios auto modernos que tornarão a utilização do seu carro ainda mais confortável. Na AUTODOC pode comprar uma bomba de pedal para carro e muito mais a condições favoráveis. Percorra o nosso catálogo, informe-se sobre as promoções em vigor com os especialistas do serviço de apoio ao cliente e compre tudo o que necessita de forma económica.


jurisdiction: US

text: b'TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION\n\n\n\n\n Taxpayers That Call Local Taxpayer\n Assistance Center Telephone Numbers Are\n Unable to Schedule Appointments to\n Resolve Tax Account Issues\n\n\n\n September 21, 2006\n\n Reference Number: 2006-40-165\n\n\n\n\n This report has cleared the Treasury Inspector General for Tax Administration disclosure review process\n and information determined to be restricted from public release has been redacted from this document.\n\n\n\n Phone Number | 202-927-7037\n Email Address | Bonnie.Heald@tigta.treas.gov\n Web Site | http://www.tigta.gov\n\x0c DEPARTMENT OF THE TREASURY\n WASHINGTON, D.C. 20220\n\n\n\n\nTREASURY INSPECTOR GENERAL\n FOR TAX ADMINISTRATION\n\n\n\n\n September 21, 2006\n\n\n MEMORANDUM FOR COMMISSIONER, WAGE AND INVESTMENT DIVISION\n\n FROM: Michael R. Phillips\n Deputy Inspector General for Audit\n\n SUBJECT: Final Audit Report \xe2\x80\x93 Taxpayers That Call Local Taxpayer Assistance\n Center Telephone Numbers Are Unable to Schedule Appointments to\n Resolve Tax Account Issues (Audit # 200640031)\n\n This report presents the result of our review to determine whether taxpayers receive quality\n customer service when calling the Internal Revenue Service (IRS) local area office telephone\n numbers to schedule appointments.\n\n Impact on the Taxpayer\n The IRS provides taxpayers the option of obtaining face-to-face assistance at 400 Taxpayer\n Assistance Centers (TAC). Our review determined that auditors were unable to schedule\n appointments when they called the TAC to schedule an appointment. The convenience of\n scheduling appointments could encourage taxpayers to try to resolve tax account problems\n earlier, and provide them the opportunity to reduce their wait times at the TACs, thus reducing\n taxpayer burden.\n\n Synopsis\n The IRS suggests that taxpayers visit TACs when they have complex tax issues, need to resolve\n tax problems relating to their tax accounts, have questions about how the tax law applies to their\n individual income tax returns, or feel more comfortable talking with someone in person. The\n law1 requires the IRS to publish the telephone numbers (3709 Lines) and addresses of its TACs\n\n 1\n IRS Restructuring and Reform Act of 1998, Pub. L. No. 105-206, 112 Stat. 685 (codified as amended in scattered\n sections of 2 U.S.C., 5 U.S.C. app., 16 U.S.C., 19 U.S.C., 22 U.S.C., 23 U.S.C., 26 U.S.C., 31 U.S.C., 38 U.S.C.,\n and 49 U.S.C.).\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\nin local telephone books so every taxpayer can have convenient access to the IRS. The 3709\nLines received approximately 500,000 calls during the 2006 Filing Season2 and approximately\n1 million calls during Fiscal Year 2005.\nFor all 50 TACs we contacted during this review to schedule appointments (36 tax account\nissues and 14 tax law issues), the telephone messages generally were consistent, accurate, and\nproperly advised the taxpayers of their options. Appointments are to be made for taxpayers with\ncomplex tax account issues, not to ask tax law questions or prepare tax returns. However, for\n36 calls made to the 3709 Lines to schedule appointments to resolve a tax account issue, auditors\nwere able to schedule only 5 appointments. Auditors were unable to schedule the other\n31 appointments because 4 TAC employees did not return the calls and 27 TAC employees that\ndid return the calls would not, for various reasons, allow the auditors to schedule appointments.\nIRS guidelines state that messages should be retrieved locally or remotely 3 times per day and\ncalls should be returned within 2 business days. TAC employees returned 42 (84 percent) of\n50 calls. However, 5 (10 percent) calls were not returned within\n2 days and 8 (16 percent) calls were not returned at all. Auditors that called\n TAC 3709 Lines were\nThis happened because employees were not following Field unable to schedule\nAssistance Office guidelines for returning telephone calls and appointments.\nscheduling appointments. In addition, Field Assistance Office\ninternal guidelines are unclear and obsolete. The\nField Assistance Office has not updated its guidelines to reflect the current purpose of the\n3709 Line Program. There are no criteria for TAC employees to follow to determine if an\nappointment should be made for any tax account issue or if an appointment can be made only for\ncomplex issues that cannot be resolved over the telephone.\n Inconsistent and inaccurate information prevented us from\n The lack of accurate and determining the overall impact of the 3709 Line Program and\n complete management how it relates to the overall goals of the Field Assistance\n information hinders the Field\n Office. The Field Assistance Office does not maintain an\n Assistance Office\xe2\x80\x99s ability to\n provide effective overall list or database of the number of calls returned, or\n management oversight. appointments scheduled through the 3709 Lines. Also, the\n data gathered are not accurate or complete. The lack of\naccurate and complete management information hinders the Field Assistance Office\xe2\x80\x99s ability to\nprovide effective management oversight. Although only a small number of taxpayers currently\nuse the 3709 Lines to request appointments, without an accurate overview of the Program,\nmanagement cannot provide adequate oversight or make proper determinations regarding\nprocedures and policies.\n\n\n\n2\n The filing season is the period from January through mid-April when most individual income tax returns are filed.\n 2\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\nReliable information will be essential to IRS management as they develop the Taxpayer\nAssistance Blueprint, which is a study for the IRS to develop a 5-year plan to improve taxpayer\nservices. Accurate and complete data will be essential in deciding what services taxpayers need\nor desire.\n\nRecommendations\nWe recommended the Commissioner, Wage and Investment Division, determine the purpose and\nmission of the 3709 Line Program and the methodology to achieve the Program\xe2\x80\x99s goals, which\nincludes updating internal guidelines with the purpose and mission of the Program and ensuring\nTAC managers understand and are aware of the purpose and guidelines for scheduling\nappointments; provide the TACs with standardized internal controls for ensuring calls to the\n3709 Lines are returned and appointments are appropriately scheduled; establish procedures for\nthe Field Assistance Office to provide sufficient oversight of the 3709 Line Program to ensure it\nis meeting Program objectives; and develop or modify the Field Assistance Office management\ninformation systems to ensure they have the information needed to provide an overview of the\n3709 Line Program; and establish a control to ensure the delivery of services appropriate to meet\nthe Field Assistance Office\xe2\x80\x99s objectives and goals.\n\nResponse\nIRS management agreed with our recommendations. The IRS will revise its Internal Revenue\nManual to more clearly define the purpose and mission of the 3709 Line Program, discuss\nguidelines with employees in group meetings to ensure their understanding of the purpose and\nsupporting procedures, and review IRS.gov and recorded messages to ensure they effectively\nexplain the Program\xe2\x80\x99s purpose to taxpayers. The IRS will develop a standardized method to\ncapture the number of calls returned and the number of appointments made. Clerical employees\nwill be used for transcription and routine callbacks, but calls will be transferred to technical\nemployees whenever a taxpayer requests an appointment. A new quality review system will be\nestablished to ensure adherence to the revised guidelines. Periodic reviews will be conducted to\nensure calls are returned within 2 days and requested appointments are scheduled. The IRS is\nassessing its current data reporting requirements for the 3709 Line Program and evaluating the\nbest method for capturing this data. Management\xe2\x80\x99s complete response to the draft report is\nincluded as Appendix VIII.\nCopies of this report are also being sent to the IRS managers affected by the report\nrecommendations. Please contact me at (202) 622-6510 if you have questions or Michael E.\nMcKenney, Assistant Inspector General for Audit (Wage and Investment Income Programs), at\n(202) 622-5916.\n\n\n\n 3\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n\n\n Table of Contents\n\nBackground ..........................................................................................................Page 1\n\nResults of Review ...............................................................................................Page 3\n Taxpayers Are Unable to Schedule Appointments at the\n Taxpayer Assistance Centers .......................................................................Page 3\n Recommendation 1:..........................................................Page 5\n\n Recommendations 2 and 3: ......................................................... Page 6\n\n The Field Assistance Office Does Not Have Reliable\n Management Information Needed to Obtain an Accurate\n Overview of the 3709 Line Program ............................................................Page 6\n Recommendation 4:..........................................................Page 8\n\n\nAppendices\n Appendix I \xe2\x80\x93 Detailed Objective, Scope, and Methodology ........................Page 10\n Appendix II \xe2\x80\x93 Major Contributors to This Report ........................................Page 11\n Appendix III \xe2\x80\x93 Report Distribution List .......................................................Page 12\n Appendix IV \xe2\x80\x93 Outcome Measure ................................................................Page 13\n Appendix V \xe2\x80\x93 Taxpayer Assistance Centers Called .....................................Page 14\n Appendix VI \xe2\x80\x93 Taxpayer Assistance Center Automated Script ...................Page 15\n Appendix VII \xe2\x80\x93 Contact My Local Office Webpage on IRS.gov.................Page 16\n Appendix VIII \xe2\x80\x93 Management\xe2\x80\x99s Response to the Draft Report ...................Page 18\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n\n\n Abbreviations\n\nBPMS Business Performance Management System\nIRS Internal Revenue Service\nTAC Taxpayer Assistance Center\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n\n\n Background\n\nThe Internal Revenue Service (IRS) provides taxpayers the option of obtaining face-to-face\nassistance at 400 Taxpayer Assistance Centers (TAC). The IRS suggests that taxpayers visit the\nTACs when they have complex tax issues, need to resolve tax problems relating to their tax\naccounts, have questions about how the tax law applies to their individual income tax returns, or\nfeel more comfortable talking with someone in person. The Field Assistance Office1 has overall\nresponsibility for overseeing the 400 TACs in 5 geographical areas throughout the country.\nAccording to the IRS, these TACs served about 7 million taxpayers during Fiscal Year 2005.\nApproximately 2.5 million of these taxpayers visited for assistance with an account issue.\n Figure 1: Taxpayer Contacts at the TACs for Fiscal Year 2005\n\n\n\n\n Source: IRS management information reports and the Fiscal Year 2006 Program Letter.\n\xe2\x80\x9cOther Contacts\xe2\x80\x9d include, for example, assisting taxpayers that call the TACs or need help with the U.S. Departing\nAlien Income Tax Statement (Form 2063), date stamping tax returns brought in by taxpayers, helping taxpayers with\ngeneral information such as addresses and directions to other IRS offices or other Federal Government agencies,\nand responding to unsolicited correspondence.\n\n\n\n\n1\n The Field Assistance Office is within the Wage and Investment Division Customer Assistance, Relationships, and\nEducation function.\n Page 1\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\nDespite overall declines in the number of taxpayer contacts over the last 3 fiscal years, the IRS\nhas reported account contacts have increased. The IRS 3709 Line2 Program is designed to assist\ntaxpayers with account issues. In its 2005\xe2\x80\x932009 Strategic Plan, the IRS revised its customer\nservice commitment to providing \xe2\x80\x9cexcellent service to taxpayers and enforcing America\xe2\x80\x99s tax\nlaws in a balanced manner.\xe2\x80\x9d The focus of the face-to-face service offered by the TACs is to\nmove away from information and filing assistance toward compliance and enforcement\nactivities.\nThe law3 requires the IRS to publish the telephone numbers (3709 Lines) and addresses of its\nTACs in local telephone books so every taxpayer can have convenient access to the IRS. The\n3709 Lines received approximately 500,000 calls during the 2006 Filing Season4 and\napproximately 1 million calls during Fiscal Year 2005. These calls are not reported as a separate\nbalanced measure but are included in the \xe2\x80\x9cOther\xe2\x80\x9d category shown in Figure 1.\nThe automated message a taxpayer hears when calling a 3709 Line advises the caller that, if he\nor she is calling to schedule an appointment for help with a Federal tax problem or to change an\nappointment, the caller should leave a name and telephone number, with area code, and someone\nfrom the IRS will call back within 2 business days. It further explains that a taxpayer cannot\nmake an appointment to have a tax return prepared but must come into the office to do so.\nAppendix VI provides the approved standardized script taxpayers hear when they call the\n3709 Lines. The IRS public Internet web site (IRS.gov) also states taxpayers can leave a\nmessage requesting an appointment to resolve a tax account issue. Appendix VII provides the\nstandardized message taxpayers see when they go to IRS.gov.\nThis review was performed in the Wage and Investment Division Customer Assistance,\nRelationships, and Education function, Field Assistance Office in Atlanta, Georgia, during the\nperiod April through July 2006. The audit was conducted in accordance with Government\nAuditing Standards. Detailed information on our audit objective, scope, and methodology is\npresented in Appendix I. Major contributors to the report are listed in Appendix II.\n\n\n\n\n2\n The local area office telephone numbers for the TACs are referred to as the 3709 Lines.\n3\n IRS Restructuring and Reform Act of 1998, Pub. L. No. 105-206, 112 Stat. 685 (codified as amended in scattered\nsections of 2 U.S.C., 5 U.S.C. app., 16 U.S.C., 19 U.S.C., 22 U.S.C., 23 U.S.C., 26 U.S.C., 31 U.S.C., 38 U.S.C.,\nand 49 U.S.C.).\n4\n The filing season is the period from January through mid-April when most individual income tax returns are filed.\n Page 2\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n\n\n Results of Review\n\nTaxpayers Are Unable to Schedule Appointments at the Taxpayer\nAssistance Centers\nFor all 50 TACs contacted during this review to schedule appointments (36 tax account issues\nand 14 tax law issues), the telephone messages generally were consistent, accurate, and properly\nadvised the taxpayers of their options. Appointments are to be made for taxpayers with complex\ntax account issues, not to ask tax law questions. Taxpayers that seek tax return preparation\nassistance must visit the TACs to schedule an appointment. However, for the 36 calls made to\nthe 3709 Lines to schedule appointments to resolve tax account issues, auditors were able to\nschedule only 5 appointments. Auditors were unable to schedule the other 31 appointments\nbecause 4 TAC employees did not return the calls and 27 TAC employees that did return the\ncalls would not, for various reasons, allow the auditors to schedule appointments. See\nAppendix V for the TACs included in our testing.\nThis happened because employees were not following Field Assistance Office guidelines for\nreturning telephone calls and scheduling appointments. In addition, Field Assistance Office\ninternal guidelines are unclear and obsolete. The Field Assistance Office has not updated its\nguidelines to reflect the current purpose of the 3709 Line Program. There are no criteria for the\nTAC employees to follow to determine if an appointment should be made for any tax account\nissue or if an appointment can be made only for complex issues that cannot be resolved over the\ntelephone.\nThe convenience of scheduling appointments could encourage taxpayers to try to resolve tax\naccount problems earlier, thus reducing taxpayer burden. In addition, allowing taxpayers to call\nthe 3709 Lines to schedule appointments for tax account issues provides them the opportunity to\nreduce their wait times at the TACs. TACs could better manage resources by scheduling\nappointments during times when taxpayer traffic is usually lower. TAC employees that know in\nadvance they will be assisting a specific taxpayer with a specific tax issue could prepare for the\nappointment and might not feel as rushed. This would provide better customer service.\n\nEmployees did not return telephone calls timely, and employees did not follow\nguidelines for scheduling appointments\nTAC employees returned 42 (84 percent) of 50 calls. However, 5 (10 percent) calls were not\nreturned within 2 business days and 8 (16 percent) calls were not returned at all. IRS guidelines\nrequire messages to be retrieved locally or remotely 3 times per day and calls to be returned\nwithin 2 business days. TAC managers at the selected TACs stated calls were not returned\n\n Page 3\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\ntimely because they did not have a designated backup employee assigned to return calls when the\nprimary employee was out of the office.\nFor 38 (90 percent) of 42 calls that were returned, employees did not route the calls to TAC\nmanagers when auditors requested appointments. IRS guidelines require employees to route the\ncalls to TAC managers when appointments are requested. The TAC managers will contact the\ntaxpayers to obtain any necessary information and schedule the appointments. TAC managers at\nthe selected TACs explained that employees did not know the criteria for scheduling\nappointments and/or employees did not follow guidelines.\n\nThe purpose of the 3709 Line Program is unclear, and the guidelines are not\ndesigned to ensure taxpayer appointments are scheduled\nThe law established the requirement that the IRS publish local office telephone numbers in local\ntelephone books so every taxpayer can have convenient access to the IRS. The Field Assistance\nOffice decided to use the 3709 Lines as a method for taxpayers to schedule appointments to\ncome into the TACs to discuss complex tax account issues that cannot be resolved over the\ntelephone.\nInitially, the IRS established Problem Solving Days to assist taxpayers that had tax issues they\ncould not get resolved.5 In Fiscal Year 2002, the IRS replaced Problem Solving Days with\n\xe2\x80\x9cEveryday Tax Solutions.\xe2\x80\x9d The goal of Everyday Tax Solutions is to reduce the expenditure of\ntaxpayers\xe2\x80\x99 time and to make problem resolution more convenient and available to all taxpayers.\nIf taxpayers call the IRS toll-free help line (1-800-829-1040) to request face-to-face\nappointments for issues that cannot be resolved over the telephone, assistors are to provide the\n3709 Line telephone number for the nearest TAC and advise them they are to leave a message.\nAn IRS employee will return the call, at which time the taxpayer can schedule an appointment\nfor a face-to-face meeting.\nInternal guidelines do not state this intent, and Field Assistance Office officials have not\nappropriately communicated it to TAC employees. This has led to confusion for TAC\nemployees and taxpayers. For example, below are the messages the IRS provides on the\n3709 Lines and on IRS.gov:\n\xe2\x80\xa2 The 3709 Lines message states:\n If you [the taxpayer] are calling to request an appointment for help with a Federal\n tax problem or change an appointment, please leave your name and telephone\n number, with area code, and we will call you within 2 business days.\n\n\n\n5\n Problem Solving Days were IRS-sponsored events that gathered IRS employees from various functions, during\nnontraditional working hours, to help taxpayers resolve tax issues they had not yet been able to solve.\n\n Page 4\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n\xe2\x80\xa2 The IRS Internet web site states:\n If you [the taxpayer] need to resolve a tax problem, have questions about how the\n tax law applies to your individual tax return, or you\xe2\x80\x99re more comfortable talking\n with someone face-to-face, visit your local Taxpayer Assistance Center where you\n can spread out your records and talk with an IRS representative across the\n counter. No appointment is necessary - just walk in - but if you prefer, you can\n call a local number . . . and leave a message requesting an appointment to resolve\n a tax account issue.\nHowever, internal guidelines do not provide guidance on what is considered a complex tax issue\nthat warrants a face-to-face meeting. Generally, managers in each of the 50 TACs tested stated\nthe purpose of the 3709 Line was for the IRS to comply with the law and provide taxpayers a\nmethod to schedule appointments. Field Assistance Office officials stated an appointment can be\nmade for issues that cannot be resolved over the telephone. Guidelines do not provide\ninstruction on what tax issues warrant appointments.\nThe Field Assistance Office Headquarters was not aware that TAC employees were not allowing\ntaxpayers to schedule appointments for tax account issues. Furthermore, Field Assistance Office\nanalysts had not identified any problems with the 3709 Line Program. Analysts review quarterly\nreports, tracking the number of taxpayer calls (incoming) and ensuring TAC employees are\nreturning calls (outgoing) within 2 business days. However, they had not identified any\nproblems. After raising this concern to Field Assistance Office management, we were advised\nthat steps are being taken to review internal controls and revise procedures to ensure the purpose\nof the 3709 Line Program is clearly defined.\nInternal controls, also called management controls, should provide reasonable assurance that the\nobjectives of the agency or program are being achieved. Internal control activities help ensure\nmanagement\xe2\x80\x99s directives are carried out. The Standards for Internal Control in the Federal\nGovernment6 state internal control systems need to be monitored, through ongoing monitoring\nactivities, separate evaluations, or a combination of the two. When procedures are not followed\nand internal controls are not in place to identify problems, program missions and goals can be\naffected.\n\nRecommendations\nThe Commissioner, Wage and Investment Division, should:\nRecommendation 1: Determine the purpose and mission of the 3709 Line Program and the\nmethodology to achieve the Program\xe2\x80\x99s goals. This includes updating internal guidelines to\n\n\n\n6\n GAO/AIMD-00-21.3.1, dated November 1999.\n Page 5\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\ninclude the purpose and mission of the Program and ensuring TAC managers understand and are\naware of the purpose and guidelines for scheduling appointments.\n Management\xe2\x80\x99s Response: IRS management agreed with this recommendation and\n will revise the Internal Revenue Manual to more clearly define the purpose and mission\n of the 3709 Line Program, and provide practical guidelines for when a scheduled\n appointment is appropriate. The IRS also stated the new guidelines will be discussed\n with employees in group meetings to ensure their understanding of the purpose and\n supporting procedures. The IRS will also review their web site and recorded messages to\n ensure they effectively explain the Program\xe2\x80\x99s purpose to taxpayers.\nRecommendation 2: Provide the TACs with standardized internal controls for ensuring calls\nto the 3709 Line are returned and appointments are scheduled appropriately.\n Management\xe2\x80\x99s Response: IRS management agreed with this recommendation and\n will develop a standardized method to capture the number of calls returned and the\n number of appointments made, which will be used to manage the 3709 Line Program.\n The IRS stated in order to ensure adherence with procedures defining when an\n appointment is needed, it will use clerical employees for transcription and routine\n callbacks, but transfer calls to technical employees whenever a taxpayer requests an\n appointment.\nRecommendation 3: Establish procedures for the Field Assistance Office to provide\nsufficient oversight of the 3709 Line Program to ensure it is meeting program objectives. For\nexample, as part of the quality assurance efforts, Field Assistance Office analysts could leave\nmessages on 3709 Lines periodically, to determine whether calls are returned and appointments\nare made appropriately.\n Management\xe2\x80\x99s Response: IRS management agreed with this recommendation and\n will establish a new quality review system to ensure adherence to the revised guidelines.\n The IRS stated Area Office Directors and Field Assistance Office Headquarters will\n conduct periodic reviews to ensure calls are returned within 2 days and requested\n appointments are scheduled. They stated the findings will be documented and actions\n taken to correct any discovered deficiencies.\n\nThe Field Assistance Office Does Not Have Reliable Management\nInformation Needed to Obtain an Accurate Overview of the\n3709 Line Program\nInconsistent and inaccurate information prevented us from determining the overall impact of the\n3709 Line Program and how it relates to the overall goals of the Field Assistance Office. The\nField Assistance Office does not maintain an overall list or database of the number of calls\n\n\n Page 6\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\nreturned and appointments scheduled through the 3709 Lines. In addition, the data gathered are\nnot accurate or complete.\nThe number of incoming calls from taxpayers to the 3709 Lines and the number of outgoing calls\nreturned to taxpayers is tracked manually. TAC employees first keep a log of calls from\ntaxpayers, including their names and telephone numbers, the dates of the calls, and the dates the\ncalls were returned. There is no requirement that these logs be maintained.\nFrom the logs, the total number of calls (units) is transferred to the employees\xe2\x80\x99 timesheets, called\nthe Field Assistance Activity Report (Form 5311). The calls and time spent (hours) completing\n3709 Line tasks are categorized into activity codes for tracking purposes. Instructions for\nrecording the calls are shown in Figure 2.\n Figure 2: Timesheet Recording Instructions for\n Documenting Calls Received and Returned by TAC Employees\n\n Units: Include a unit for the following: Hours: Include all time expended:\n\n Activity No unit count should be recorded for retrieving Recording outgoing message for the\n Code 01 - 3709 Line messages; report time only. 3709 Line.\n Customer Only employees returning telephone calls to\n Incoming Transcribing messages received on the\n customers who left messages on the 3709 Line 3709 Lines.\n Telephone should record a unit count. One unit should be\n Calls recorded for each customer. (Outgoing)\n\n Activity Include a unit count for all recorded telephone Responding to and retrieving messages\n Code 35 - calls received on the 3709 Lines, including calls from the 3709 Lines.\n 3709 Lines during which the customer hung up prior to\n leaving a message. (Incoming)\nSource: Field Assistance Office manual.\n\nFrom the individual Forms 5311, the units are manually input to the TACs\xe2\x80\x99 Call Tracking\nWorksheets. The Worksheets are submitted electronically every month to each of the five Area\nOffice7 Directors. Quarterly, the Area Office 3709 Lines Coordinators forward the completed\nworksheets to the Field Assistance Office Headquarters 3709 Lines Coordinator for\nconsolidation.\nAdditionally, the data captured on Forms 5311 are input to the Field Assistance Office\xe2\x80\x99s two\nmanagement information systems: the Resources Management Information System (which\ncreates a permanent record of units and time expended for each activity) and daily to the\n\n\n7\n Field Assistance area offices are comprised of managers and analysts responsible for the oversight of TACs in a\ndefined geographical area.\n Page 7\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\nBusiness Performance Management System (BPMS). These systems are used by the Field\nAssistance Office to oversee the TAC Program.\nNeither the Call Tracking Worksheets, the Resources Management Information System, nor the\nBPMS reports the number of appointments scheduled. Also, neither Systems\xe2\x80\x99 reports show the\nspecific number of outgoing 3709 Line calls. Outgoing calls are tracked using Activity Code 01;\nhowever, Activity Code 01 is also used to report a number of incoming calls for other TAC\nactivities.\nIn addition, an analysis of the Call Tracking Worksheets, Area Office Directors\xe2\x80\x99 Quarterly\nReports, and BPMS reports showed the following inconsistencies:\n \xe2\x80\xa2 Outgoing calls reported on the Area Office Directors\xe2\x80\x99 Quarterly Reports\n (October\xe2\x80\x93December 2005 and January\xe2\x80\x93March 2006) totaled 191,279 compared to\n 178,210 outgoing calls reported on the BPMS.\n \xe2\x80\xa2 Incoming and outgoing calls on all 15 Call Tracking Sheets tested did not reconcile to the\n BPMS.\n \xe2\x80\xa2 Call Tracking Worksheets did not report the number of taxpayer calls returned\n accurately.\nThe lack of accurate and complete management information hinders the Field Assistance\nOffice\xe2\x80\x99s ability to provide effective management oversight. Although only a small number of\ntaxpayers currently use the 3709 Lines to request appointments, without an accurate overview of\nthe program, management cannot provide adequate oversight or make proper determinations\nregarding procedures and policies.\nIn addition, reliable information will be essential to IRS management as they develop the\nTaxpayer Assistance Blueprint, which is a study for the IRS to develop a 5-year plan to improve\ntaxpayer services. Accurate and complete data will be essential in deciding what services\ntaxpayers need or desire.\n\nRecommendation\nThe Commissioner, Wage and Investment Division, should:\nRecommendation 4: Develop or modify the Field Assistance Office\xe2\x80\x99s employee instructions\nfor tracking 3709 Line tasks to ensure management information systems have the information\nneeded to provide an overview of the 3709 Line Program, and establish a control to ensure it is\nproviding the appropriate services to meet the Field Assistance Office\xe2\x80\x99s objectives and goals. As\nthe 3709 Line Program grows, the systems should be continually monitored to ensure they are\nmeeting current and future needs. Also, procedures should be developed to ensure the\ninformation is current and accurate.\n\n\n Page 8\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\nManagement\xe2\x80\x99s Response: IRS management agreed with this recommendation and\nrecognized the value of collecting additional information to better manage the 3709 Line\nProgram. The IRS is assessing its current data reporting requirements for the 3709 Line\nProgram and is evaluating the best method for capturing this data. The IRS stated it\nrealizes the need to separately capture callbacks on 3709 Line telephone messages, but\ncurrently this data cannot be separated from other telephone activities.\n\n\n\n\n Page 9\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n Appendix I\n\n Detailed Objective, Scope, and Methodology\n\nOur overall objective was to determine whether taxpayers receive quality customer service when\ncalling the IRS local area office telephone numbers to schedule appointments. To achieve this\nobjective, we:\nI. Reviewed Field Assistance Office internal guidelines for administering and managing the\n 3709 Line Program. The Field Assistance Office is within the Wage and Investment\n Division Customer Assistance, Relationships, and Education function.\nII. Met with Field Assistance Office officials to discuss the goals of the 3709 Line Program,\n how it fits in the customer service strategy and plans, and the methodology for\n monitoring performance reported on the BPMS. The BPMS is a management\n information system used by the Field Assistance Office to oversee the TAC Program.\nIII. Evaluated the 3709 Lines to determine if they assist the IRS in providing quality\n customer service.\n A. Developed 10 scenarios around 7 tax account and 3 tax law topics designed to require\n assistors to determine if our issues met the criteria for scheduling an appointment\n (e.g., to discuss setting up an installment agreement to pay outstanding taxes).\n B. Selected a sample of 50 TACs. We judgmentally selected large, medium, and small\n TACs from each of the five areas based on the number of taxpayer calls to the\n 3709 Line. We did not take a statistical sample because we could not identify a\n population of taxpayer calls to the 3709 Lines.\n C. Called the 3709 Lines at the 50 selected TACs (36 with tax account questions and\n 14 with tax law questions) during April 2006 and left messages requesting\n face-to-face appointments.\n D. Determined if the 3709 Lines\xe2\x80\x99 automated messages are consistent and accurate.\n E. Determined if Field Assistance Office employees returned calls within the required\n 2 business days.\n F. Determined if Field Assistance Office employees scheduled appointments for the\n 36 calls with tax account questions.\nIV. For all 50 TACs contacted, provided our results to TAC managers to determine why\n procedures were not followed and what process is used to provide oversight.\nV. Discussed results and corrective actions with Field Assistance Office executives.\n Page 10\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n Appendix II\n\n Major Contributors to This Report\n\nMichael E. McKenney, Assistant Inspector General for Audit (Wage and Investment Income\nPrograms)\nAugusta R. Cook, Director\nFrank Jones, Audit Manager\nJerome Antoine, Lead Auditor\nKenneth Carlson, Senior Auditor\nRobert Baker, Auditor\nRoberta Fuller, Auditor\n\n\n\n\n Page 11\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n Appendix III\n\n Report Distribution List\n\nCommissioner C\nOffice of the Commissioner \xe2\x80\x93 Attn: Chief of Staff C\nDeputy Commissioner for Services and Enforcement SE\nDeputy Commissioner, Wage and Investment Division SE:W\nDirector, Customer Assistance, Relationships, and Education, Wage and Investment Division\nSE:W:CAR\nDirector, Strategy and Finance, Wage and Investment Division SE:W:S\nChief, Performance Improvement, Wage and Investment Division SE:W:S:PI\nDirector, Field Assistance, Wage and Investment Division SE:W:CAR:FA\nChief Counsel CC\nNational Taxpayer Advocate TA\nDirector, Office of Legislative Affairs CL:LA\nDirector, Office of Program Evaluation and Risk Analysis RAS:O\nOffice of Internal Control OS:CFO:CPIC:IC\nAudit Liaison: Senior Operations Advisor, Wage and Investment Division SE:W:S\n\n\n\n\n Page 12\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n Appendix IV\n\n Outcome Measure\n\nThis appendix presents detailed information on the measurable impact that our recommended\ncorrective actions will have on tax administration. This benefit will be incorporated into our\nSemiannual Report to Congress.\n\nType and Value of Outcome Measure:\n\xe2\x80\xa2 Taxpayer Burden \xe2\x80\x93 Potential; 31 instances in which auditors were not allowed to schedule\n face-to-face appointments (see page 3).\n\nMethodology Used to Measure the Reported Benefit:\nIf the results for the 50 messages we left on 3709 Lines1 are indicative of the actual results\ntaxpayers receive when they request appointments, we estimate 31 instances were\ninappropriately denied appointments.\n\n\n\n\n1\n The local area office telephone numbers for the TACs are referred to as the 3709 Lines.\n Page 13\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n Appendix V\n\n Taxpayer Assistance Centers Called\n\n Fairbanks, Alaska Bronx\n Honolulu, Hawaii Buffalo\n Chesterfield New York (290 BWY)\n Casper St. Joseph Riverhead\n White Plains Freehold\n Salt Lake City St. Cloud\n Bloomington\n Fairview Heights\nVancouver Wichita\n Bridgeport\n Everett\n Terre Haute Waterbury\n Grand Forks\n State College\n Butler\n\n\n\n\n Youngstown\n Mansfield\n\n\n Parkersburg\n\n Richmond\n\n Asheville\n Chico\n Greensboro\n El Centro\n Sacramento\n Atlanta (Koger)\n Salinas Farmington\n San Diego\n Santa Ana Jackson\n Flagstaff\n Daytona Beach\n Gainesville\n Enid\n Lawton\n Little Rock Louisville\n Dallas\n Corpus Christi Houma\n Lake Charles\n\n\n\n\n Page 14\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n Appendix VI\n\n Taxpayer Assistance Center Automated Script\n\nCallers to 3709 Lines1 are greeted with an automated telephone message using a recorded script;\na live person does not answer the telephone. The Field Assistance Office2 requires its employees\nto use an approved standardized script when recording the 3709 Line message. The general\nscript:\nFirst. Provides the address and hours of operation of the office. If the 3709 Line is used for\n multiple offices, the message will provide the addresses and hours of operations for\n all offices.\nSecond. Advises callers that, if they are calling for help preparing a Federal income tax return\n and their income is $38,000 or less, they must visit the office. They cannot\n preschedule assistance on this line, and same day appointments may not be available.\n\nThird. Advises callers that, if they are calling to schedule an appointment for help with a\n Federal tax problem or to change an appointment, they should leave their name and\n telephone number, with area code, and someone will call them within 2 business\n days.\nFourth. Advises callers of what numbers to call for various other IRS services and products,\n including referring callers to IRS.gov.\n\n\n\n\n1\n The local area office telephone numbers for the TACs are referred to as the 3709 Lines.\n2\n The Field Assistance Office is within the Wage and Investment Division Customer Assistance, Relationships, and\nEducation function.\n Page 15\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n Appendix VII\n\n Contact My Local Office Webpage on IRS.gov\n\nWhen a taxpayer goes to IRS.gov to locate a TAC, he or she:\nFirst. Clicks \xe2\x80\x9cContact IRS\xe2\x80\x9d at the top of the IRS web site.\nSecond. Clicks \xe2\x80\x9cContact My Local Office.\xe2\x80\x9d See Figure 1.\n Figure 1: Contact My Local Office Webpage\n\n\n\n\n Source: IRS.gov.\n\nThird. Clicks on the appropriate State. At the top of the webpage, the same synopsis is\n provided for all States. At the bottom of the page is a list of TACs in the selected\n State, along with the address, local telephone number, and hours of operation of each\n TAC. See Figure 2.\n\n\n\n Page 16\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n Figure 2: Face-to-Face Tax Help\n\n\n\n\nSource: IRS.gov.\n\n\n Page 17\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\n Telephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n Appendix VIII\n\nManagement\xe2\x80\x99s Response to the Draft Report\n\n\n\n\n Page 18\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\nTelephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n\n\n Page 19\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\nTelephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n\n\n Page 20\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\nTelephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n\n\n Page 21\n\x0c Taxpayers That Call Local Taxpayer Assistance Center\nTelephone Numbers Are Unable to Schedule Appointments\n to Resolve Tax Account Issues\n\n\n\n\n Page 22\n\x0c'


text:
Milenii: Mileniul I î.Hr. - Mileniul I - Mileniul al II-lea
 Secole: Secolul al IV-lea - Secolul al V-lea - Secolul al VI-lea
 Decenii: Anii 380 Anii 390 Anii 400 Anii 410 Anii 420 - Anii 430 - Anii 440 Anii 450 Anii 460 Anii 470 Anii 480
 Ani: 425 426 427 428 429 - 430 - 431 432 433 434 435
 Evenimente
 Arte, științe, literatură și filozofie
 Nașteri
 Anastasiu I (Flavius Anastasius), împărat bizantin din 491 (d. 518)
 Julius Nepos, împărat roman (d. 480)
 Decese
 28 august: Augustin de Hipona, 75 ani, episcop, filozof, teolog (n. 354)
 430


text:
 27.3.2014
 ET
 Euroopa Liidu Teataja
 C 88/16
 OTSUS,
 6. detsember 2013,
 kohtuasjas E-17/13
 EFTA järelevalveamet vs. Island
 (Lepinguosalise kohustuste täitmata jätmine – direktiivi 2009/44/EÜ rakendamata jätmine)
 2014/C 88/13
 Kohtuasjas E-17/13, EFTA järelevalveamet vs. Island, on esitatud TAOTLUS, et kohus tuvastaks, et olles jätnud ettenähtud tähtajaks vastu võtmata kõik EMP lepingu IX lisa punkti 16b esimeses taandes ja XII lisa punkti 4 esimeses taandes viidatud õigusakti (Euroopa Parlamendi ja nõukogu direktiiv 2009/44/EÜ, 6. mai 2009, millega muudetakse direktiivi 98/26/EÜ arvelduse lõplikkuse kohta makse- ja väärtpaberiarveldussüsteemides ja direktiivi 2002/47/EÜ finantstagatiskokkulepete kohta seoses omavahel ühendatud süsteemide ja krediidinõuetega, mida on kohandatud EMP lepingu protokolliga nr 1) artikli 2 rakendamiseks vajalikud meetmed või jätnud järelevalveametile kõnealustest meetmetest teatamata, ei ole Island täitnud kõnealusest õigusaktist ja EMP lepingu artiklist 7 tulenevaid kohustusi. Kohus koosseisus esimees Carl Baudenbacher, ettekandev kohtunik Per Christiansen ja kohtunik Páll Hreinsson tegi 6. detsembril 2013 otsuse, mille resolutiivosa on alljärgnev.
 Kohus
 1)
 on tuvastanud, et olles jätnud ettenähtud tähtajaks vastu võtmata kõik EMP lepingu IX lisa punkti 16b esimeses taandes ja XII lisa punkti 4 esimeses taandes viidatud õigusakti (Euroopa Parlamendi ja nõukogu direktiiv 2009/44/EÜ, 6. mai 2009, millega muudetakse direktiivi 98/26/EÜ arvelduse lõplikkuse kohta makse- ja väärtpaberiarveldussüsteemides ja direktiivi 2002/47/EÜ finantstagatiskokkulepete kohta seoses omavahel ühendatud süsteemide ja krediidinõuetega, mida on kohandatud EMP lepingu protokolliga nr 1) artikli 2 rakendamiseks vajalikud meetmed, ei ole Island täitnud kõnealusest õigusaktist ja EMP lepingu artiklist 7 tulenevaid kohustusi;
 2)
 kohustab Islandi kandma menetluskulud.