do-me/EUR-LEX huggingface dataset:
Decision of the EEA Joint Committee No 87/2005 of 10 June 2005 amending Annex XXII (Company law) to the EEA Agreement
Date: 2005-06-10
Institutions: EEA Joint Committee
Subjects: accounting, business management, consolidated account, financial transaction, international standard, operating result, securities, standardised accounting system

13.10.2005

EN

Official Journal of the European Union

L 268/23

DECISION OF THE EEA JOINT COMMITTEE No 87/2005

of 10 June 2005

amending Annex XXII (Company law) to the EEA Agreement

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area, as amended by the Protocol adjusting the
Agreement on the European Economic Area, hereinafter referred to as ‘the Agreement’, and in particular
Article 98 thereof,

Whereas:

(1)

(2)

Annex XXII to the Agreement was amended by Decision of the EEA Joint Committee No 71/2005 of
29 April 2005 (1).

Commission Regulation (EC) No 211/2005 of 4 February 2005 amending Regulation (EC)
No 1725/2003 adopting certain international accounting standards in accordance with Regulation
(EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial
Reporting Standards (IFRS) 1 and 2 and International Accounting Standards (IASs) No 12, 16, 19,
32, 33, 38 and 39 (2) is to be incorporated into the Agreement,

HAS DECIDED AS FOLLOWS:

Article 1

The following indent shall be added in point 10ba (Commission Regulation (EC) No 1725/2003) of Annex
XXII to the Agreement:

‘— 32005 R 0211: Commission Regulation (EC) No 211/2005 of 4 February 2005 (OJ L 41,

11.2.2005, p. 1).’

Article 2

The texts of Regulation (EC) No 211/2005 in the Icelandic and Norwegian languages, to be published in the
EEA Supplement to the Official Journal of the European Union, shall be authentic.

Article 3

This Decision shall enter into force 20 days after its adoption, provided that all the notifications under
Article 103(1) of the Agreement have been made to the EEA Joint Committee (*).

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of
the European Union.

Article 4

Done at Brussels, 10 June 2005.

For the EEA Joint Committee
The President

Richard WRIGHT

(1) OJ L 239, 15.9.2005, p. 62.
(2) OJ L 41, 11.2.2005, p. 1.
(*) No constitutional requirements indicated.
Decision of the EEA Joint Committee No 85/2005 of 10 June 2005 amending Annex XXI (Statistics) to the EEA Agreement
Date: 2005-06-10
Institutions: EEA Joint Committee
Subjects: European accounting system, VAT, accounting entry, domestic product, redemption, tax exemption, tax harmonisation

13.10.2005

EN

Official Journal of the European Union

L 268/19

DECISION OF THE EEA JOINT COMMITTEE No 85/2005

of 10 June 2005

amending Annex XXI (Statistics) to the EEA Agreement

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area, as amended by the Protocol adjusting the
Agreement on the European Economic Area, hereinafter referred to as ‘the Agreement’, and in particular
Article 98 thereof,

Whereas:

(1)

(2)

Annex XXI to the Agreement was amended by Decision of the EEA Joint Committee No 69/2005 of
29 April 2005 (1).

Commission Regulation (EC, Euratom) No 116/2005 of 26 January 2005 on the treatment of
repayments of VAT to non-taxable persons and to taxable persons for their exempt activities, for
the purposes of Council Regulation (EC, Euratom) No 1287/2003 on the harmonisation of gross
national income at market prices (2) is to be incorporated into the Agreement,

(3)

This Decision is not to apply to Liechtenstein,

HAS DECIDED AS FOLLOWS:

Article 1

The following point shall be inserted after point 19q (Council Regulation (EC) No 1222/2004) of Annex
XXI to the Agreement:

‘19r. 32005 R 0116: Commission Regulation (EC, Euratom) No 116/2005 of 26 January 2005 on
the treatment of repayments of VAT to non-taxable persons and to taxable persons for their
exempt activities, for the purposes of Council Regulation (EC, Euratom) No 1287/2003 on the
harmonisation of gross national income at market prices (OJ L 24, 27.1.2005, p. 6).

The provisions of the Regulation shall, for the purposes of the present Agreement, be read with
the following adaptation:

This Regulation shall not apply to Liechtenstein.’

The texts of Regulation (EC, Euratom) No 116/2005 in the Icelandic and Norwegian languages, to be
published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.

Article 2

This Decision shall enter into force on 11 June 2005, provided that all the notifications under Article
103(1) of the Agreement have been made to the EEA Joint Committee (*).

Article 3

(1) OJ L 239, 15.9.2005, p. 59.
(2) OJ L 24, 27.1.2005, p. 6.
(*) No constitutional requirements indicated.

L 268/20

EN

Official Journal of the European Union

13.10.2005

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of
the European Union.

Article 4

Done at Brussels, 10 June 2005.

For the EEA Joint Committee
The President

Richard WRIGHT