text:
bien visible « FOLKLORE ». En cas de divergence entre la Yougoslavie et les autorités
 compétentes de la Communauté du point d'entrée dans la Communauté concernant la nature de ces
 produits , des consultations seront tenues dans un mois , afin de résoudre ces divergences . Au cas où les
 importations de tout produit parmi ceux visés ci-dessus atteindraient des proportions telles qu'elles
 causeraient des difficultés à la Communauté , les deux parties engageront des consultations suivant la
 procédure établie à l'article 17 du protocole en vue de parvenir à une solution en ce qui concerne les
 quantités .
 2. Les dispositions des titres IV et V de l'appendice A seront appliquées mutatis mutandis aux
 produits visés au paragraphe 1 .
 ---pagebreak--- ---pagebreak--- 1 Exporter ( name , full address, country)
 Exportateur ( nom, adresse complète, pays) ORIGINAL 2 No
 CERTIFICATE in regard to HANDLOOMS, TEXTILE HANDICRAFTS and TRA
 DITIONAL TEXTILE PRODUCTS, OF THE COTTAGE INDUSTRY, issued in
 conformity with and under the conditions regulating trade in textile
 3 Consignee ( name , full address, country)
 products with the European Economic Community
 Destinataire ( nom, adresse complète , pays)
 CERTIFICAT relatif aux TISSUS TISSÉS SUR MÉTIERS A MAIN, aux PRO
 DUITS TEXTILES FAITS A LA MAIN, et aux PRODUITS TEXTILES RELEVANT
 DU FOLKLORE TRADITIONNEL, DE FABRICATION ARTISANALE, délivré en
 conformité avec et sous les conditions régissant les échanges de produits
 textiles avec la Communauté économique européenne
 4 Country of origin 5 Country of destination
 Pays d'origine Pays de destination
 6 Place and date of shipment - Means of transport 7 Supplementary details
 Lieu et date d'embarquement - Moyen de transport Données supplémentaires
 8 Marks and numbers — Number and kind of packages - DESCRIPTION OF GOODS 9 Quantity 10 FOB Value C)
 Marques et numéros - Nombre et nature des colis - DÉSIGNATION DES MARCHANDISES Quantité Valeur fob (')
 11 CERTIFICATION BY THE COMPETENT AUTHORITY - VISA DE L'AUTORITE COMPETENTE
 I , the undersigned, certify that the consignment described above includes only the following textile products of the cottage industry of the country shown in box No 4 :
 a) fabrics woven on looms operated solely by hand or foot ( handlooms) ( 2 )
 b) garments or other textile articles obtained manually from the fabrics described under a) and sewn solely by hand without the aid of any machine (handicrafts) ( 2 )
 .vente c) traditional folklore handicraft textile products made by hand, as defined in the list agreed between the European Economic Community and the country shown in box No 4
 d) traditional handicraft batik fabrics and textile articles made by hand from such batik fabrics without the aid of any machine ( 2 ).
 Dans la monnaie du contrat de
 Je soussigné certifie que l'envoi décrit ci-dessus contient exclusivement les produits textiles suivants relevant de la fabrication artisanale du pays figurant dans la case 4 :
 a) tissus tissés sur des métiers actionnés à la main ou au pied ( handlooms) ( 2 )
 ).inutile(s
 b) vêtements


text:
ou autres articles textiles obtenus manuellement à partir de tissus décrits sous a) et cousus uniquement à la main sans l'aide d'une machine (handicrafts) ( 2 )
 c) produits textiles relevant du folklore traditionnel fabriqués à la main, comme définis dans la liste convenue entre la Communauté économique européenne et le pays
 indiqué dans la case 4
 d) tissus artisanaux traditionnels "batik' et articles textiles fabriqués à la main, sans l'aide d'une machine, à partir de tels tissus 'batik' ( 2 ).
 )mention(s
 —
 )les(
 In the currency of the sale contract
 12 Competent authority ( name , full address, country)
 Autorité compétente ( nom , adresse complète, pays) At - À
 —
 , on - le
 as appropriate Biffer la
 ( 2 ) Delete (Signature) (Stamp - Cachet)
 O
 ---pagebreak--- ---pagebreak--- 29 . 8 . 86 De Europæiske Fællesskabers Tidende Nr . L 245 / 383
 APPENDICE C
 Conformément à l'article 8 paragraphe 6 du protocole, une limite quantitative peut être fixée au
 niveau régional lorsque les importations d'un produit déterminé dans une région de la Communauté
 dépassent, par rapport aux quantités déterminées dans les conditions prévues au paragraphe 2 dudit
 article 8 , le pourcentage suivant affecté à ces régions :
 république fédérale d'Allemagne : 28,5% ,
 Benelux : 10,5% ,
 France : 18,5% ,
 Italie : 15 % ,
 Danemark : 3 %,
 Irlande : 1 %,
 Royaume-Uni : 23,5% ,
 Grèce : 2 %.
 APPENDICE D
 Le taux de croissance annuel des limites quantitatives introduites en vertu de l'article 8 du protocole est
 déterminé comme suit :
 pour les produits de la catégorie 4 et des catégories des groupes II et III le taux de croissance est fixé
 d'un commun accord entre les parties dans le cadre de la procédure de consultation établie à l'article 17
 du protocole .
 Déclaration de la Communauté relative à l'article 2 paragraphe 2 du protocole
 La Communauté déclare que , conformément aux règles d'origine communautaire visées à l'article 2
 paragraphe 2 du protocole , tout amendement apporté auxdites règles restera fondé sur des critères
 n'exigeant pas , pour conférer le caractère originaire , des opérations plus importantes que celles
 constituant un processus unique et complet.
 La Communauté déclare en outre que si un amendement est apporté auxdites règles d'origine , elle
 prendra , avec l'accord de la Yougoslavie , les mesures appropriées en vue d'éviter une éventuelle
 réduction , qui en découlerait , des possibilités d'utilisation par la Yougoslavie de la limite quantitative
 établie à l'annexe II du présent protocole pour le produit concerné .
 Pour la
 Communauté économique européenne
 ---pagebreak--- Nr . L 245 / 384 De Europæiske Fællesskabers Tidende 29 . 8 . 86
 Déclaration commune relative a l'article 4
 Les deux parties soulignent l'importance qu'elles attachent aux réimportations dans la Communauté
 des produits textiles après perfectionnement en Yougoslavie en tant que forme particulière de
 coopération industrielle et commerciale et conviennent de s'efforcer de la maintenir et de la développer
 en tenant compte des intérêts mutuels des deux

type: contracts

jurisdiction: EU


text:
parties .
 Les deux parties conviennent d'établir une coopération étroite en vue d'assurer que la mise en œuvre
 du régime spécifique visé à l'annexe III du protocole réponde aux objectifs cités ci-dessus . À cette fin , et
 notamment en vue de faciliter l'établissement de prévisions de production à moyen et à long terme ,
 elles conviennent de procéder régulièrement à des échanges d'informations sur l'application des
 réglementations relatives aux opérations de perfectionnement ainsi que sur l'état des réalisations
 effectives des opérations autorisées par la Communauté .
 Four le Conseil executiffédéral Pour la
 de l'assemblée de la république Communauté économique européenne
 socialiste fédérative de Yougoslavie


text:
 Avis juridique important
 |
 21994A0517(06)
 Tillægsprotokol om handel med tekstilvarer til Europaaftalen mellem De Europæiske Fællesskaber og Den Tjekkiske Republik - Godkendte protokollater - Noteudveksling ikke officiel oversættelse
 EF-Tidende nr. L 123 af 17/05/1994 s. 0198 - 0249 den finske specialudgave: kapitel 11 bind 31 s. 0200 den svenske specialudgave: kapitel 11 bind 31 s. 0200
 ADDITIONAL PROTOCOL TO THE EUROPE AGREEMENT on trade in textile products between the European Economic Community and the Czech RepublicTHE COUNCIL OF THE EUROPEAN COMMUNITIES,of the one part, andTHE GOVERNMENT OF THE CZECH REPUBLIC,of the other part,DESIRING to promote, with a view to permanent cooperation and in conditions providing the utmost security for trade, the mutual expansion and orderly and equitable development of trade in textile products between the European Economic Community (hereinafter the 'Community') and the Czech Republic,RESOLVED to take the fullest possible account of the serious economic and social problems at present affecting the textile industry in both importing and exporting countries, in particular in order to eliminate the real dangers of damage to both the Community and Czech markets for textile products,BEARING IN MIND the objectives of the Europe Agreement between the Community and the Czech and Slovak Federal Republic signed in Brussels on 16 December 1991 and, in particular, those referred to in Article 1 thereof,HAVING REGARD to the Europe Agreement and in particular Article 15 thereof,HAVING REGARD to the Interim Agreement between the Community and the Czech and Slovak Federal Republic signed in Brussels on 16 December 1991 and in particular to Article 9 thereof,HAVING REGARD to Protocol 1 on textile and clothing products to the Europe Agreement and to the Interim Agreement, and in particular to Article 3 thereof,HAVING REGARD to the Additional Protocol between the European Community and the Czech and Slovak Federal Republic on trade in textile and clothing products, initialled in Brussels on 17 December 1992, and in particular to Agreed Minute No 5 thereof,HAVING REGARD to the Agreement between the Community, the Czech Republic and the Slovak Republic to conclude two separate Protocols between the Community and the Czech Republic, on the one hand, and between the Community and the Slovak Republic, on the other hand, to replace the Additional Protocol between the European Community and the Czech and Slovak Federal Republic on trade in textile and clothing products, initialled in Brussels on 17 December 1992,HAVE DECIDED, to conclude this Protocol and to this end have designated as their plenipotentiaries:THE COUNCIL OF THE EUROPEAN COMMUNITIES,THE GOVERNMENT OF THE CZECH REPUBLIC,WHO HAVE AGREED AS FOLLOWS:Article 11. The further development of trade and industrial cooperation between the textile and clothing industries in the Community and in the Czech Republic is an underlying principle of this Protocol which establishes the quantitative arrangements applicable to trade in textile and clothing products (hereinafter 'textile products') originating in Czech Republic and in the Community, which are listed in Annex I.2. Under the terms of this Protocol, all quantitative restrictions and measures of equivalent effect on imports in both Parties


text: on textile products originating in the other Party, shall be eliminated at the end of the period referred to in Agreed Minute No 5.3. Consultations will be held during the third year of application of this Protocol on the global situation and progress towards final liberalization.Article 21. The classification of the products covered by this Protocol is based on the tariff and statistical nomenclature of the Community (hereinafter called the combined nomenclature or, in abbreviated form, CN) and any amendments thereof.2. The Parties agree that the introduction of changes, such as changes in practices, rules, procedures and categorization of textile products, including those changes relating to the Harmonized System and the combined nomenclature, in the implementation or administration of those restrictions applied under this Protocol, should not affect the balance of rights and obligations between the Parties under this Protocol; adversely affect the access available to o Party; impede the full utilization of such access; or disrupt trade under this Protocol. The Party initiating any such changes shall inform the other Party before their entry into force.The procedures for implementation of classification changes are set out in Appendix A.3. The origin of the products covered by this Protocol shall be determined in accordance with the rules of origin in force in the Community.The Czech Republic shall be notified of any amendments to the said rules of origin.The procedures for checking the origin of the textile products are laid down in Appendix A.Article 31. The Czech Republic hereby agrees for each of the years of the Protocol's application to restrain its exports to the Community of the products included in Annex II and originating in the Czech Republic to the limits set out therein.2. The number and level of quantitative restrictions applied to direct imports of textile products, expressed in terms of CN codes, of Community origin into the Czech Republic for each year of the Protocol's application are listed in Annex III.3. Unless it is otherwise provided for in this Protocol, the Czech Republic and the Community hereby agree not to introduce new quantitative restrictions or measures of equivalent effect on trade in textile products beween the two Parties, and not to increase the number of existing ones as compared to those in force on 31 December 1992.4. Exports to the Community of textile products listed in Annex II and originating in the Czech Republic shall be subject to a double-checking system as specified in Appendix A.Article 41. The Czech Republic and the Community recognize the special and differential character of re-imports of textile products into the Community after processing, manufacturing or working in the Czech Republic as a specific form of industrial and trade cooperation.2. Save where it is otherwise provided for in Appendix B, such reimports into the Community shall not be subject to the quantitative limits of the products established in Annex II, provided that they are effected in accordance with the regulations on economic outward processing traffic in force in the Community and are eligible for


text: the specific arrangements laid down in Appendix B.Article 51. Imports into either of the Parties of textile products covered by this Protocol shall not be subject to the quantitative limits established in Annex II or III, provided that they are declared to be for re-export from the importing Party in the same state or after processing, under the administrative system of control existing in the Parties.However, the release for home use of products imported into the Community under the conditions referred to above shall be subject to the production of an export licence issued by the competent authorities, and to proof of origin in accordance with Appendix A.2. Where the competent authorities in one Party have evidence that imports of textile products have been set off against a quanitative limit established under this Protocol, but that the products have subsequently been re-exported from that Party, the authorities concerned shall inform the authorities of the other Party within four weeks of the quantities involved and shall authorize imports of the same quantities of identical category of product, which shall not be set off against the quantitative limit established under this Protocol for the current or following year, as appropriate.3. Exports of both Parties of cottage industry fabrics woven on hand- or foot-operated looms, garments or other made-up articles obtained manually from such fabrics, and of traditional folklore handicraft products shall not be subject to quantitative limits. However, exports of these products originating in the Czech Republic must meet the conditions laid down in Appendix C.Article 61. In any year, advance use of a portion of the quantitative limit established in Annex II for the following year shall be authorized for each category of products up to 6 % of the quantitative limit for the current year.Amounts delivered in advance shall be deducted from the corresponding quantitative limit established for the following year.2. Carry-over to the corresponding quantitative limit for the following year of amounts not used during any given Protocol year shall be authorized up to 10 % of the quantitative limit for the current year for the quantitative limits established in Annex II.3. In the case of Group I, transfers shall be allowed only in the following cases:- amounts may be transferred from category 1 to categories 2 and 3, or from categories 2 and 3 to category 1 up to 7 % of the quantitative limit for the category to which the transfer is made,- amounts may be transferred between categories 2 and 3 up to 7 % of the quantitative limit for the category to which the transfer is made,- the total quantities transferred to categories 2 and 3 in accordance with the first two indents of this paragraph may not exceed 7 % of the category to which the transfer is made,- amounts may be transferred between categories 4, 5, 6, 7 and 8 up to 7 % of the quantitative limit for the category to which the transfer is made.Amounts may be transferred into any category


text: in Groups II and III from any category in Groups I, II and III up to 10 % of the quantitative limit for the category to which the transfer is made.4. The table of equivalence applicable to the transfers referred to in paragraph 3 above is given in Annex I.5. The increase in any given category of products resulting from the cumulative application of the provisions in paragraphs 1, 2 and 3 during a single year must not exceed the limits of 17 % for categories of products in Groups I, II and III.6. The authorities of the exporting Party must notify the other Party of any recourse to the provisions of paragraphs 1, 2 and 3, at least 15 days in advance.Article 71. Should one Party consider that imports of textile products not subject to quantitative limits, originating in the other Party and covered by this Protocol take place in such increased, absolute or relative, quantities or under such conditions, so as to threaten to cause:- injury to the importing Party's production of like or directly competitive products, and- where the economic interests of the importing Party so require,it may impose a prior or retrospective surveillance system on the category of products concerned for, in principle, a limited period of time.2. The Party that is intended to introduce a surveillance system under paragraph 1 shall inform at least one working day in advance of its introduction the other Party, and consultations may be requested by either Party under Article 14 of this Protocol.3. Where a surveillance system is established under this Article by the Community, the relevant provisions on double-checking, classification and certification of origin laid down in Appendix A shall be applied by the Czech Republic, as appropriate.Article 81. Exports of textile products to either Party which are not subject to quantitative limits, may be made subject to quantitative limits in accordance with the following paragraphs.2. Should one Party consider that imports of textile products originating in the other Party and covered by this Protocol take place in such increased quantities, or under such conditions, so as to cause serious damage or actual threat thereof, to the importing Party's production of like or directly competitive products, it may request consultations under Article 14 of this Protocol with a view to reaching agreement on an appropriate quantitative limit for the textile category in question.The quantitative limits agreed upon may in no case be lower than 110 % of the level of the importing Party's imports during the 12-month period terminating two months, or where data is not available three months, preceding the month in which the request for consultation is made, of products in that category originating in the other Party.3. In critical circumstances where delay would cause damage difficult to repair, action may be taken provisionally by the importing Party on the condition that the request for consultations shall be effected immediately afterwards. This action shall take the form of a quantitative restraint on Czech Republic exports to,


text: or imports from, the Community, for a provisional three-month period starting from the date of the request. Such a provisional limit shall be set at 25 %, at least, of the level of imports or exports during the 12-month period terminating two months, or where data is not available three months, preceding the month in which the request for consultation is made.4. Should the consultations not lead to an agreed solution within one month then the provisional restraint referred to in paragraph 3 can be either renewed for a further three-month period pending further consultations, or made definitive at an annual level not lower than 110 % of the imports for the 12-month period terminating two months, or where data is not available three months, preceding the month in which the request for consultation is made.5. Where paragraph 2, 3 or 4 is applied, either Party shall authorize imports belonging to the textile category of products in question, which were shipped from the other Party before the submission of the request for consultation.Where paragraph 2, 3 or 4 is applied, the Party concerned undertakes to issue export or import licences for products covered by contracts effectively concluded before the introduction of the quantitative limit, but up to the volume of the quantitative limit fixed.6. The duration of the measure and the annual growth rates to be applied to any quantitative limit introduced under this Article shall be decided when introducing the measure.7. The provisions of this Protocol which concern exports of products subject to the quantitative limits established in Annex II or III shall also apply to products for which quantitative limits are introduced under this Article.8. Measures taken pursuant to the provisions of this Article can in no case remain in force after the period for the elimination of all quantitative restrictions, and measures of equivalent effect, laid down in this Protocol, have elapsed.Article 9Nothing in this Protocol prevents a Party from unilaterally removing a quantitative limitation or increasing the level of access under a limitation, should the conditions in its market so permit.Article 101. The Czech Republic undertakes to supply the Community with precise statistical information on all export and import licences issued by the Czech authorities for all categories of textile products subject to the quantitative limits established under this Protocol, and on all certificates issued by the Czech authorities for all products referred to in Article 5 (3), which are covered by the provisions of Appendix C to this Protocol.The Communtiy shall similarly transmit to the Czech authorities precise statistical information on import authorizations issued by the Community authorities in connection with the export licences and the certificates issued by the Czech Republic.2. For all categories of products, the information referred to in paragraph 1 shall be transmitted by the end of the month following the month to which the statistics relate.3. The Parties undertake to provide each other's authorities, by 15 April of each calendar year, with the preceding year's statistics on imports of all


text: textile products covered by this Protocol.4. Either Party shall, at the other Party's request, transmit available statistical information on all exports of textile products covered by this Protocol.The Parties shall transmit to each other's authorities statistical information on the products covered by Article 5 (1).5. For all categories of products the information referred to in paragraph 4 above shall be transmitted by the end of the third month following the quarter of the year to which the statistics relate.6. Should it be found, on analysis of the information exchanged, that there are significant discrepancies in the statistics between the returns for exports and those for imports, consultations may be held in accordance with the procedure specified in Article 14 of this Protocol.Article 111. In view of ensuring the effective functioning of this Protocol between the Czech Republic and the Community, the Parties agree to cooperate fully in order to prevent, to investigate and to take any necessary legal and/or administrative action against circumvention by transhipment, re-routing, false declaration concerning country or place of origin, falsification of documents, false declaration concerning fibre content, quantities description or classification of merchandise and by whatever other means. Accordingly, the Czech Republic and the Community agree to establish the necessary legal provisions and administrative procedures permitting effective action to be taken against such circumvention, which shall include the adoption of legally binding corrective measures against exporters and/or importers involved.2. Should either Party believe on the basis of information available that the present Protocol is being circumvented, that Party will consult with the other Party with a view to reaching a mutually satisfactory solution. These consultations will be held as early as possible and at the latest within 30 days from the date of request.3. Pending the results of the consultations referred to in paragraph 2, either Party shall, as a precautionary measure, if so requested by the other Party, take all necessary measures to ensure that, where sufficient evidence of circumvention is provided, adjustments of quantitative limits liable to be agreed following the consultations referred to in paragraph 2, may be carried out for the quota year in which the request to open consultations in accordance with paragraph 2 was made, or for the following year if the quota for the current year is exhausted.4. Should the Parties be unable, in the course of the consultation referred to in paragraph 2, to reach a mutually satisfactory solution, the initiating Party shall have the right:(a) where there is sufficient evidence that products originating in the other Party have been imported in circumvention of the present Protocol, to set off the relevant quantities against the quantitative limits established under the Protocol;(b) where sufficient evidence shows that false declaration concerning fibre content, quantities, description or classification of products originating in the other Party has occurred, to refuse to import the products in question;(c) should it appear that the territory of the other Party is involved in transhipment or re-routing of products not originating in that Party, to introduce


text: quantitative limits against the same products originating in the other Party if they are not already subject to quantitative limits, or to take any other appropriate measures.5. Without prejudice to Protocol 6 on mutual assistance in customs matters to the Europe Agreement, the Parties agree to establish a system of administrative cooperation to prevent and to address effectively all problems arising from circumvention in accordance with the provisions of Appendix A.Article 121. The quantitative limits established under this Protocol on imports into the Community of textile products of Czech origin will not be broken down by the Community into regional shares.2. The Parties shall cooperate in order to prevent sudden and prejudicial changes in traditional trade flows resulting in regional concentration of direct imports into the Community.3. The Czech Republic shall monitor its exports of products under restraint or surveillance into the Community. Should a sudden and prejudicial change in traditional trade flows arise, the Community will be entitled to request consultations in order to find a satisfactory solution to those problems. Such consultations must be held within 15 working days of their being requested by the Community.4. The Czech Republic shall endeavour to ensure that exports of textile products subject to quantitative limits into the Community are spaced out as evenly as possible over the year due account being taken in particular of seasonal factors.Article 131. The Parties shall refrain from discrimination in the allocation of the export licences and import authorizations or documents referred to in Appendices A and C.2. Should either Party find that the application of this Protocol or the commercial practices of either Party are disturbing existing commercial relations between the Community and the Czech Republic, consultations shall be started promptly, in accordance with the procedure specified in Article 14 with a view to remedying this situation.Article 141. Save where it is otherwise provided, the special consultation procedures referred to in this Protocol shall be governed by the following rules:- any request for consultations shall be notified in writing to the other Party,- the request for consultation shall be followed within 15 days of the notification by a statement setting out the reasons and circumstances which, in the opinion of the requesting Party, justify the submission of such a request,- the Parties shall enter into consultations within one month of notification of the request at the latest, with a view to reaching agreement or a mutually acceptable conclusion within one further month at the latest.2. If necessary, at the request of either of the Parties, consultations shall be held on any problems arising from the application of this Protocol. Any consultations held under this Article shall take place in a spirit of cooperation and with a desire to reconcile the differences between the Parties.Article 151. This Protocol shall enter into force on the first day of the month following the date on which the Parties notify each other of the completion of the procedures necessary for that purpose. This Protocol shall apply from 1 January


text: 1993. It shall expire at the end of the period referred to in Agreed Minute No 5.2. Either Party may at any time propose consultations in accordance with Article 14, with a view to agreeing amendments to this Protocol.3. Either Party may, at any time, denounce this Protocol by notifying the other Party. This Protocol shall cease to apply six months after the date of such notification and the quantitative limits established under this Protocol shall be reduced proportionately.4. The Annexes, Appendices, Agreed Minutes and Joint Memoranda attached to this Protocol shall form an integral part thereof.5. This Protocol shall form an integral part of the Europe Agreement between the Community and the Czech and Slovak Federal Republic, signed on 16 December 1991 and of the Interim Agreement signed between the Parties on the same date or of any Agreement signed between the Community and the Czech Republic destined to replace the Agreements initialled on 16 December 1991.Article 16This Protocol shall be drawn up in two copies in the Danish, Dutch, English, French, German, Greek, Italian, Portuguese, Spanish, Czech languages, each of those texts being equally authentic.ANNEX I PRODUCTS REFERRED TO IN ARTICLE 1 1. When the constitutive material of the products of categories 1 to 114 is not specifically mentioned, these products are to be taken to be made exclusively of wool or fine hair, of cotton or of man-made fibres.2. Garments which are not recognizable as being garments for men or boys or as being garments for women or girls are classified with the latter.3. Where the expression 'babies' garments' is used, this is meant to cover garments up to and including commercial size 86.>TABELPOSITION>>TABELPOSITION>>TABELPOSITION>>TABELPOSITION>>TABELPOSITION>>TABELPOSITION>ANNEX II COMMUNITY QUANTITATIVE LIMITS FOR THE CZECH REPUBLIC (The full product descriptions of the categories listed in this Annex are to be found in Annex I to the Protocol)>TABELPOSITION>ANNEX III On the date of initialling the Protocol, the Chech Republic has no quantitative restrictions or measures of equivalent effect on imports of textile and clothing products originating in the Community.APPENDIX A TITLE I CLASSIFICATION Article 11. The competent authorities of the Community undertake to inform the Czech Republic of any changes in the combined nomenclature (CN) before the date of their entry into force in the Community.2. The competent authorities of the Community shall inform the competent authorities of the Czech Republic of any decisions relating to the classification of products subject to the present Protocol, within one month of their adoption at the latest. Such communication shall include:(a) a description of the products concerned;(b) the relevant category, related CN codes;(c) the reasons which have led to the decision.3. Where a classification decision results in a change of classification practice or a change in category of any product subject to the present Protocol, the affected products shall follow the trade regime applicable to the practice or category they fall into after such change, as provided for in this Protocol. Any such decision shall enter into force 30 days after it has been notified


text: to the other Party.The Contracting Parties agree to enter into consultation in accordance with the procedures described in Article 14 of the Protocol with a view to honouring the obligation under Article 2 (2) of the Protocol.Products shipped before the date of the application of the decision shall remain subject to the earlier classification practice, provided that the goods in question are presented for importation within 60 days of that date.4. In case of divergent opinions between the Czech Republic and the competent Community authorities at the point of entry into the Community on the classification of products covered by the present Protocol, classification shall provisionally be based on indications provided by the importing Party, pending consultations in accordance with Article 14 with a view to reaching agreement on the classification concerned. In case no agreement can be reached, the classification of the goods is to be submitted to the Nomenclature Committee for a definitive classification in the combined nomenclature.TITLE II ORIGIN Article 21. Products originating in the Czech Republic for export to the Community in accordance with the arrangements established by this Protocol shall be accompanied by a certificate of Czech origin conforming to the model annexed to this Protocol.2. However, products in Group III can be imported into the Community under the regime established by this Protocol on the presentation of a declaration of the exporter on the invoice or another commercial document, attesting that the products in question originate in the Czech Republic in accordance with the relevant provisions in force in the Community.3. The certificate of origin referred to in paragraph 1 above is not required for the importation of goods covered by a movement certificate EUR 1 or a form EUR 2 issued in conformity with Protocol 4 of the Europe Agreement.Article 3The certificate of origin is issued to the exporter only on receipt of a written request from either him or his representative. The competent authorities of the Czech Republic are obliged to ensure that the certificates of origin are correctly filled out; to this end they shall call for any necessary document, any evidence or carry out any check which they consider appropriate.Article 4Where different criteria for determining origin are laid down for products falling within the same category, the certificates or declarations of origin must contain a sufficiently detailed description of the goods so as to enable the criterion to be determined, on the basis of which the certificate was issued or the declaration drawn up.Article 5The discovery of slight discrepancies between details on the certificate of origin and those on the documents produced at the customs office when going through the import formalities for the goods, does not, ipso facto, cast doubt upon the statements in the certificate.TITLE III DOUBLE-CHECKING SYSTEM FOR THE CATEGORIES OF PRODUCTS SUBJECT TO COMMUNITY QUANTITATIVE LIMITS Section I Exportation Article 6The competent authorities of the Czech Republic shall issue an export licence in respect of all consignments from the Czech Republic of textile products referred to


text: in Annex II, up to the relevant quantitative limits as may be modified under the provisions of this Protocol and of textile products subject to any quantitative limits or surveillance system established as a result of the application of Articles 7 and 8 of the Protocol.Article 71. The export licence shall conform to the model annexed to this Appendix and it shall be valid for exports throughout the customs territory to which the Treaty establishing the European Economic Community is applied. However, where the Community has made recourse to the provisions of Articles 7 and 8 in accordance with the provision of the Agreed Minute No 1, or to the Agreed Minute No 2, the textile products covered by the export lincences can only be put into free circulation in the region(s) of the Community indicated in those licences.2. Each export licence must certify, inter alia, that the quantity of product in question has been set off against the quantitative limit established for the category of the product concerned and shall only cover one of the categories of products listed in Annex II to the Protocol. It is to be used for one or more consignments of the products in question.3. Where the conversion rate provided for in Annex II is applied, the following note must be inserted in box 9 of the export licence: 'Conversion rate for garments of a commercial size not exceeding 130 cm is to be applied'.Article 8The competent authorities of the Community must be informed immediately of the withdrawal or modification of any export licence already delivered.Article 91. Exports shall be set off against the quantitative limits established for the year in which the shipment of the goods has been effected even if the export licence is issued in accordance with this Protocol after such shipment.2. For the purpose of applying paragraph 1, shipment of the goods is considered to have taken place on the date of their loading onto the exporting aircraft, vehicle or vessel.Article 10The presentation of an export licence, in application of Article 12 hereafter, shall be effected not later than 31 March of the year following that in which the goods covered by the licence were shipped.Section II Importation Article 11Importation into the Community of textile products subject to quantitative limits shall be subject to the presentation of an import authorization or document.Article 121. The competent authorities of the Community shall issue the import authorization or document referred to in Article 11 above, automatically within a maximum of five working days of the presentation by the importer of the original of the corresponding export licence.2. The import authorizations shall be valid for six months from the date of their issue for imports throughout the customs territory to which the Treaty establishing the European Economic Community is applied. However, where the Community has recourse to the provisions of Articles 7 and 8 in accordance with the provisions of the Agreed Minute No 1, or to the Agreed Minute No 2, the products


text: covered by the import licences can only be put into free circulation in the region(s) of the Community indicated in those licences.3. The competent authorities of the Community shall cancel the authorization or import document already issued whenever the corresponding export licence has been withdrawn.However, if the competent authorities of the Community are notified of the withdrawal or the cancellation of the export licence only after the importation of the products into the Community, the relevant quantities shall be set off against the quantitative limits established for the category and the quota year concerned.Article 131. If the competent authorities of the Community find that the total quantities covered by export licences issued by the Czech Republic for a particular category in any year exceed the quantitative limit established for that category established in Annex II for that category as may be modified in accordance with the provisions of this Protocol, or any quantitative limit established in accordance with Article 8 of this Protocol, the said authorities may suspend the further issue of import authorizations or documents. In this event, the competent authorities of the Community shall immediately inform the authorities of the Czech Republic and the special consultation procedure set out in Article 14 of this Protocol shall be initiated forthwith.2. Exports of products of Czech origin subject to quantitative limits or a surveillance system not covered by Czech export licences issued in accordance with the provisions of this Appendix may be refused an import authorization or document by the competent Community authorities.However, if the import of such products is allowed into the Community by the competent authorities of the Community, the quantities involved shall not be set off against the appropriate quantitative limits established in Annex II, or established by virtue of Article 8 of the Protocol, without the express agreement of the competent authorities of the Czech Republic, save as provided for in Article 11 of the Protocol.TITLE IV FORM AND PRODUCTION OF EXPORT CERTIFICATES AND CERTIFICATES OF ORIGIN, AND COMMON PROVISIONS CONCERNING EXPORTS TO THE COMMUNITY Article 141. The export licence and the certificate of origin may comprise additional copies duly indicated as such. They shall be made out in English or French. If they are completed by hand, entries must be in ink and in printed script.These documents shall measure 210 × 297 mm. The paper used shall be white writing paper, sized, not containing mechanical pulp, and weighing not less than 25 g/m2.If the documents have several copies only the top copy, which is the original, shall be printed with the guilloche pattern background. This copy shall be clearly marked as 'original' and the other copies as 'copies'. Only the original shall be accepted by the competent authorities of the Community as being valid for the control of export to the Community in accordance with the provisions of this Protocol.2. Each document shall bear a standardized serial number, whether or not printed, by which it can be identified.This number shall be composed of the following


text: elements:- two letters identifying the exporting country as follows: CZ,- two letters identifying intended Member State of customs clearance as follows:BL = Benelux,DE = Germany,DK = Denmark,EL = Greece,ES = Spain,FR = France,GB = United Kingdom,IE = Ireland,IT = Italy,PT = Portugal,- a one-digit number identifying quota year, corresponding to the last figure in the respective year, e.g. 7 for 1997.- a two-digit number from 01 to 99, identifying the particular issuing office concerned in the exporting country,- a five-digit number running consecutively from 00001 to 99999 allocated to the intended Member State of customs clearance.Article 15The export licence and the certificate of origin may be issued after the shipment of the products to which they relate. In such cases they must bear the endorsement 'délivré a posteriori' or the endorsement 'issued retrospectively'.Article 161. In the event of a theft, loss or destruction of an export licence or a certificate of origin, the exporter may apply to the competent governmental authority which issued the document for a duplicate to be made out on the basis of the export documents in his possession. The duplicate of any such certificate or licence so issued shall bear the endorsement 'duplicata' or 'duplicate'.2. The duplicate shall bear the date of the original export licence or certificate of origin.TITLE V PROVISIONS CONCERNING COMMUNITY EXPORTS TO THE CZECH REPUBLIC Article 17Should it be necessary, either Party may request consultations in accordance with Article 14 of the Protocol, in order to establish specific administrative provisions concerning Community exports to the Czech Republic.Such provisions shall afford the same or equivalent degree of protection to Community exporters as is provided for Czech exporters under this Protocol.TITLE VI ADMINISTRATIVE COOPERATION Article 18The Community and the Czech Republic shall cooperate fully in the implementation of the provisions of this Protocol. To this end, contacts and exchanges of views, including on technical matters, shall be facilitated by both Parties.Article 19In order to ensure the correct application of this Appendix, the Community and the Czech Republic offer mutual assistance for the checking of the authenticity and the veracity of export licences and certificates of origin issued or of any declarations made within the terms of this Appendix.Article 20The Czech Republic shall transmit to the Commission of the European Communities the names and addresses of the authorities competent to issue and verify the export licences and the certificates of origin, together with specimens of the stamps used by these authorities and specimen signatures of officials responsible for signing the export licences.Article 211. Subsequent verification of certificates of origin or export licences shall be carried out at random, or whenever the competent Community authorities have reasonable doubt as to the authenticity of the certificate or licence or as to the accuracy of the information regarding the true origin of the products in question.2. In such cases, the competent authorities in the Community shall return the certificate of origin or the export licence or a copy thereof to the competent Czech authority, giving, where appropriate, the


text: reasons of form or substance which justify an enquiry. If the invoice has been submitted, such invoice or a copy thereof shall be attached to the certificate or to the licence or their copies. The authorities shall also forward any information that has been obtained suggesting that the particulars given on the said certificate or licence are inaccurate.3. The provisions of paragraph 1 above shall also apply to subsequent verifications of the declarations of origin provided for in Article 2 of this Appendix.4. The results of the subsequent verifications carried out in accordance with paragraphs 1 and 2 above shall be communicated to the competent authorities of the Community within three months at the latest.The information communicated shall indicate whether the disputed certificate, licence or declaration, applies to the goods actually exported and whether these goods are eligible for export under the arrangements established by this Protocol. The information shall also include, at the request of the Community, copies of all the documentation necessary to fully determine the facts, and in particular the true origin of the goods.Should such verifications reveal systematic irregularities in the use of declarations of origin, the Community may subject imports of the products in question to the provisions of Article 2 (1) of this Appendix.5. For the purpose of subsequent verification of certificates of origin, copies of the certificates as well as any export documents referring to them shall be kept for at least three years by the competent Czech authorities.6. Recourse to the random verification procedure specified in this Article must not constitute an obstacle to the release for home use of the products in question.Article 221. Where the verification procedure referred to in Article 21 or where information available to the competent authorities of the Community or of the Czech Republic indicates or appears to indicate that the provisions of this Protocol are being circumvented or infringed, the two Parties shall cooperate closely and with the appropriate urgency in order to prevent any such circumvention or infringement.2. To this end, the competent authorities of the Czech Republic shall, on their own initiative or at the request of the Community, carry out appropriate inquiries, or arrange for such inquiries to be carried out, concerning operations which are, or appear to the Community to be, in circumvention or infringement of this Protocol. The Czech Republic shall communicate the results of these inquiries to the Community, including any other pertinent information enabling the cause of the circumvention or infringement, including the true origin of the goods to be determined.3. By agreement between the Community and the Czech Republic, officials designated by the Community may be present at the inquiries referred to in paragraph 2 above.4. Pursuant to the cooperation referred to in paragraph 1 above, the competent authorities of the Community and the Czech Republic shall exchange any information considered by either Party to be of use in preventing circumvention or infringement of the provisions of this Protocol. These exchanges may include information on the production


text: of textile products in the Czech Republic and on the trade in the type of products covered by this Protocol between the Czech Republic and third countries, particularly where the Community has reasonable grounds to consider that the products in question may be in transit across the territory of the Czech Republic prior to their importation into the Community. This information may include at the request of the Community copies of all available relevant documentation.5. Where sufficient evidence shows that the provisions of this Protocol have been circumvented or infringed, the competent authorities of the Czech Republic and the Community may agree to take the measures set out in Article 11 (4) of the Protocol, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.Annex to Appendix A, Article 2 (1) >REFERENCE TIL EN FILM>Annex to Appendix A, Article 7 (1) >REFERENCE TIL EN FILM>APPENDIX B OUTWARD PROCESSING TRAFFIC Reimports into the Community, within the meaning of Article 4 (2) of this Protocol, of products listed in the Annex to this Appendix shall be subject to the provisions of this Protocol, unless the special provisions below provide otherwise:1. Subject to paragraph 2, only reimports into the Community of products affected by the specific quantitative limits laid down in the Annex to this Appendix shall be considered reimports within the meaning of Article 4 (2) of the Protocol.2. Reimports not covered by the Annex to this Appendix may be made subject to specific quantitative limits following consultations in accordance with the procedures set out in Article 14 of the Protocol, provided the products concerned are subject to quantitative limits under Annex II to the Protocol or to surveillance measures.3. Having regard to the interests of both Parties, the Community may at its discretion, or in response to a request from the Czech Republic under Article 14 of the Agreement, examine and give effect to:(a) the possibility of transferring from one category to another, using in advance or carrying over from one year to the next, portions of specific quantitative limits;(b) the possibility of increasing specific quantitative limits.4. However, the Community may apply automatically the flexibility rules set out in paragraph 3 above within the following limits:(a) transfers between categories may not exceed 25 % of the quantity for the category to which the transfer is made;(b) carry-over of a specific quantitative limit from one year to the next may not exceed 13,5 % of the quantity set for the year of actual utilization;(c) advance use of specific quantitative limits from one year to another may not exceed 7,5 % of the quantity set for the year of actual utilization.5. The Community shall inform the Czech Republic of any measures taken pursuant to the preceding paragraphs.6. The competent authorities in the Community shall debit the specific quantitative limits referred to in paragraph 1 at the time of issue of the prior authorization required by Council Regulation (EEC) No 636/82 which governs economic outward processing arrangements. A


text: specific quantitative limit shall be debited for the year in which a prior authorization is issued.7. Transfers from one category to another and combined debits from the quantitative limit for products of Groups II and III will be calculated in accordance with the table of equivalence in Annex I to the Agreement.8. A certificate of origin made out by the organizations authorized to do so under Czech law shall be issued, in accordance with Appendix A to the Protocol, for all products covered by this Appendix. This certificate shall bear a reference to the prior authorization mentioned in paragraph 6 above as evidence that the processing operation it describes has been carried out in the Czech Republic.9. The Community shall provide the Czech Republic with the names and addresses of, and specimens of the stamps used by, the competent authorities of the Community which issue the prior authorizations referred to in paragraph 6 above.10. Without prejudice to the provisions of paragraphs 1 to 9 above, the Czech Republic and the Community shall continue consultations with a view to reaching a mutually acceptable solution enabling both Parties to benefit from the Protocol's provisions on outward processing traffic and so ensure the effective development of trade in textile products between the Czech Republic and the Community.Annex to Appendix B >TABELPOSITION>APPENDIX C referred to in Article 5 (3) Cottage industry and folklore products originating in the Czech Republic 1. The exemption provided for in Article 5 (3) in respect of cottage industry products shall apply to the following types of product only:(a) fabrics woven on looms operated solely by hand or foot, being fabrics of a kind traditionally made in the cottage industry of the Czech Republic;(b) garments or other textile articles of a kind traditionally made in the cottage industry of the Czech Republic obtained manually from the fabrics referred to above and sewn exclusively by hand without the aid of any machine;(c) traditional folklore products of Bulgaria made by hand, in a list to be agreed between the Community and the Czech Republic.Exemption shall be granted in respect only of products covered by a certificate conforming to the specimen attached to this Appendix and issued by the competent authorities in the Czech Republic. These certificates must indicate the reasons justifying their issuance; the competent authorities of the importing Party will accept them after having checked that the products concerned have fulfilled the conditions established in this Appendix. The certificates concerning the products envisaged in (c) above must bear a stamp 'FOLKLORE' marked clearly. In the case of a difference of opinion between the Parties concerning the nature of these products, consultations shall be held within one month in order to resolve these differences.Should imports of any product covered by this Appendix reach proportions liable to cause problems within the Community, consultations with the Czech Republic shall be initiated as soon as possible, with a view to resolving the situation by the adoption if necessary of a quantitative limit, in accordance with


text: the procedure laid down in Article 14 of this Protocol.2. The provisions of Titles IV and V of Appendix A shall apply mutatis mutandis to the products covered by paragraph 1 of this Appendix.Annex to Appendix C >REFERENCE TIL EN FILM>Agreed Minute No 1 In the context of the Protocol between the European Economic Community and the Czech Republic on trade in textile and clothing products, initialled in Brussels on 17 September 1993, the Parties agreed that Articles 7 and 8 of the Protocol do not preclude the Community, if the conditions are fulfilled, from applying the surveillance system or the safeguard measures for one or more of its regions in conformity with the principles of the internal market.In such an event, the Czech Republic shall be informed in advance of the relevant provisions of Appendix A to this Protocol shall be applied, as appropriate.For the Government of the Czech RepublicFor the Council of the European CommunitiesAgreed Minute No 2 Nothwithstanding Article 12 (1) of this Protocol, for imperative technical or administrative reasons or to find a solution to economic problems resulting from regional concentration of imports, or in order to combat circumvention and fraud of the provisions of this Protocol, the Community will establish for a limited period of time a specific management system in conformity with the principles of the internal market.However, if the Parties are unable to reach a satisfactory solution during the consultations provided for in Article 12 (3), the Czech Republic undertakes, if so requested by the Community, to respect temporary export limits for one or more regions of the Community. In such a case, these limits shall not preclude the importation into the region(s) concerned of products which were shipped from the Czech Republic on the basis of export licences obtained before the date of formal notification to the Czech Republic by the Community about the introduction of the above limits.The Community shall inform the Czech Republic of the technical and administrative measures, such as defined in the attached note verbale, that need to be introduced by both Parties in order to implement the above paragraphs in conformity with the principles of the internal market.For the Government of the Czech RepublicFor the Council of the European CommunitiesNote verbale The Directorate-General for External Economic Relations of the Commission of the European Communities presents its compliments to the Mission of the Czech Republic to the European Communities and has the honour to refer to the Protocol on textile products negotiated between the Czech Republic and the Community initialled on 17 September 1993.The Directorate-General wishes to inform the Mission of the Czech Republic that the Community has decided to apply, starting from 1 January 1993, the provisions of paragraph 1 of Agreed Minute No 2 to the Protocol initialled on 17 September 1993. Consequently, the corresponding provisions of Articles 7 and 12 of Appendix A to the Protocol shall also be applied as of the above date.The Directorate-General for External Economic Relations avails itself of this opportunity


text: to renew to the Mission of the Czech Republic to the European Communities the assurance of its highest consideration.Agreed Minute No 3 In the context of the Protocol between the European Economic Community and the Czech Republic on trade in textile and clothing products, initialled in Brussels on 17 September 1993, the Parties agreed that the Czech Republic shall endeavour not to deprive certain regions of the Community which have traditionally had relatively small shares of Community quotas of imports of products serving as inputs for their processing industry.The Community and the Czech Republic further agree to hold consultations, should the need arise, in order to avert any problems which might occur in this respect.For the Government of the Czech RepublicFor the Council of the European CommunitiesAgreed Minute No 4 In the context of the Protocol between the European Economic Community and the Czech Republic on trade in textile and clothing products, initialled in Brussels on 17 September 1993, the Czech Republic agreed that, from the date of the request for and pending the consultations referred to in Article 12 (3), it shall cooperate by not issuing export licences that would further aggravate the problems resulting from the regional concentration of direct imports into the Community.For the Government of the Czech RepublicFor the Council of the European CommunitiesAgreed Minute No 5 In the context of the Protocol between the European Economic Community and the Czech Republic on trade in textile and clothing products, initialled in Brussels on 17 September 1993, the Parties agreed that all references in the Protocol to the period of application of the Protocol or to the period at the end of which all quantitative restrictions shall be abolished, are understood to mean a five-year period starting from 1 January 1993 unless the Uruguay Round multilateral negotiations are concluded and their results enter into force in 1992. In this case the periods referred to above shall be equal to half the period for the integration of textile and clothing products into the GATT as decided in those negotiations, but it shall in any case not be shorter than five years starting from 1 January 1993.For the Government of the Czech RepublicFor the Council of the European CommunitiesExchange of notes The Directorate-General for External Economic Relations of the Commission of the European Communities presents its compliments to the Mission of the Czech Republic to the European Communities and has the honour to refer to the Protocol on textile products between the Czech Republic and the Community initialled on 17 September 1993.The Direcotrate-General wishes to inform the Mission of the Czech Republic that whilst awaiting the completion of the necessary procedures for the conclusion and the coming into force of the Protocol, the Community is prepared to allow the provisions of the Protocol to apply de facto from 1 January 1993. This is on the understanding that either Party may at any time terminate this de facto application of the Protocol provided that 120 days' notice is given.The Directorate-General


text: for External Economic Relations would be grateful if the Mission would confirm its agreement to the foregoing.The Directorate-General for External Economic Relations avails itself of this opportunity to renew to the Mission of the Czech Republic to the European Communities the assurance of its highest consideration.Exchange of notes The Mission of the Czech Republic to the European Communities presents its compliments to the Directorate-General for External Relations of the Commission of the European Communities and has the honour to refer to the Director-General's note regarding the Protocol on textile products between the Czech Republic and the Community initialled on 17 September 1993.The Mission of the Czech Republic wishes to confirm to the Directorate-General that whilst awaiting the completion of the necessary procedures for the conclusion and the coming into force of the Protocol, the Government of the Czech Republic is prepared to allow the provisions of the Protocol to apply de facto from 1 January 1993. This is on the understanding that either Party may at any time terminate this de facto application of the Protocol provided that 120 days' notice is given.The Mission of the Czech Republic to the European Communities avails itself of this opportunity to renew to the Directorate-General for External Relations the assurance of its highest consideration.


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 Avis juridique important
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 11979H/PRO/01
 TEKSTER VEDROERENDE DEN HELLENSKE REPUBLIKS TILTRAEDELSE AF DE EUROPAEISKE FAELLESSKABER, AKT VEDROERENDE VILKAARENE FOR DEN HELLENSKE REPUBLIKS TILTRAEDELSE OG TILPASNINGERNE AF TRAKTATERNE, PROTOKOL NR. 1 VEDROERENDE VEDTAEGTERNE FOR DEN EUROPAEISKE INVESTERINGSBANK
 EF-Tidende nr. L 291 af 19/11/1979 s. 0171
 Protokol Nr. 1 vedroerende vedtaegterne for den europaeiske InvesteringsbankFOERSTE DELTILPASNINGER AF VEDTAEGTERNE FOR DEN EUROPAEISKE INVESTERINGSBANKArtikel 1Artikel 3 i protokollen vedroerende vedtaegterne for banken affattes saaledes:»Artikel 3I overensstemmelse med traktatens artikel 129 er bankens medlemmer:- kongeriget Belgien,- kongeriget Danmark,- Forbundsrepublikken Tyskland,- Den hellenske Republik,- Den franske Republik,- Irland,- Den italienske Republik- storhertugdoemmet Luxembourg,- kongeriget Nederlandene,- Det forenede kongerige Storbritannien og Nordirland.«Artikel 2Artikel 4, stk. 1, foerste afsnit, i protokollen vedroerende vedtaegterne for banken affattes saaledes:»1. Banken tildeles en kapital paa syv milliarder to hundrede millioner regningsenheder, tegnet af medlemsstaterne med foelgende beloeb:Tyskland // 1 575 millioner,Frankrig // 1 575 millioner,Det forenede Kongerige // 1 575 millioner,Italien // 1 260 millioner,Belgien // 414,75 millioner,Nederlandene // 414,75 millioner,Danmark // 210 millioner,Graekenland // 112,50 millionerIrland // 52,50 millioner,Luxembourg // 10,50 millioner.«Artikel 3Artikel 7 i protokollen vedroerende vedtaegterne for banken affattes saaledes:»Artikel 71. Saafremt vaerdien af en medlemsstats valuta falder i forhold til den i artikel 4 fastsatte regningsenhed, reguleres den del af kapitalen, som denne stat har indbetalt i sin valuta, i forhold til aendringen i vaerdien ved supplerende indbetaling fra denne stat til banken.2. Saafremt vaerdien af en medlemsstats valuta stiger i forhold til den i artikel 4 fastsatte regningsenhed, reguleres den del af kapitalen, som denne stat har indbetalt i sin valuta, i forhold til aendringen i vaerdien ved en tilbagebetaling fra banken til denne stat.3. I henhold til denne artikel er vaerdien af en medlemsstats valuta i forhold til den i artikel 4 fastsatte regningsenhed kursen for omregning mellem denne regningsenhed og den paagaeldende valuta, beregnet paa grundlag af markedskurserne.4. Styrelsesraadet kan med enstemmighed paa forslag af bestyrelsen traeffe afgoerelse om aendring af metoden til omregning til nationale valutaer af de i regningsenheder udtrykte beloeb og omvendt.Det kan endvidere med enstemmighed paa forslag af bestyrelsen fastsaette naermere bestemmelser for den regulering af bankens kapital, som er omhandlet i stk. 1 og 2; betalingerne i forbindelse med denne regulering skal finde sted mindst én gang aarligt.«Artikel 4Artikel 11, stk. 2, foerste, anden og tredje afsnit, i protokollen vedroerende vedtaegterne for banken affattes saaledes:»2. Bestyrelsen bestaar af 19 medlemmer og 11 suppleanter.Medlemmerne udnaevnes af styrelsesraadet for et tidsrum af fem aar saaledes:- 3 medlemmer udpeget af Forbundsrepublikken Tyskland,- 3 medlemmer udpeget af Den franske Republik,- 3 medlemmer udpeget af Den italienske Republik,- 3 medlemmer udpeget af Det forenede kongerige Storbritannien og Nordirland,- 1 medlem udpeget af kongeriget Belgien,- 1 medlem udpeget af kongeriget Danmark,- 1 medlem udpeget af Den hellenske Republik,- 1 medlem udpeget af Irland,- 1 medlem udpeget af storhertugdoemmet Luxembourg,- 1 medlem udpeget af kongeriget Nederlandene,- 1 medlem udpeget af Kommissionen.Suppleanterne udnaevnes af styrelsesraadet for et tidsrum af fem aar saaledes:- 2 suppleanter udpeget af Forbundsrepublikken Tyskland,- 2 suppleanter udpeget af Den franske Republik,- 2


text: suppleanter udpeget af Den italienske Republik,- 2 suppleanter udpeget af Det forenede kongerige Storbritannien og Nordirland,- 1 suppleanter udpeget efter faelles aftale af kongeriget Danmark, Den hellenske Republik og Irland,- 1 suppleanter udpeget efter faelles aftale af Beneluxlandene,- 1 suppleant udpeget af Kommissionen.«Artikel 5Artikel 12, stk. 2, anden saetning, i protokollen vedroerende vedtaegterne for banken affattes saaledes:»Kvalificeret flertal kraever et samlet antal af 13 stemmer.«Artikel 6Artikel 13, stk. 1, foerste afsnit, i protokollen vedroerende vedtaegterne for banken affattes saaledes:»1. Direktionen bestaar af en formand og fem naestformaend, der paa forslag af bestyrelsen udnaevnes af styrelsesraadet for et tidsrum af seks aar. Deres mandat kan fornys.«ANDEN DELANDRE BESTEMMELSERArtikel 71. Den hellenske Republik indbetaler i fem lige store halvaarlige rater, der forfalder den 30. april og den 31. oktober, et beloeb paa 8 840 000 regningsenheder svarende til dens andel af medlemsstaternes tegnede og indbetalte kapital pr. 31. december 1979. Foerste rate forfalder paa den af disse to datoer, som foelger naermest efter tiltraedelsesdatoen, forudsat at der mellem denne dato og forfaldsdagen er en frist paa mindst to maaneder.2. Fra tiltraedelsesdagen bidrager Den hellenske Republik til den kapitalforhoejelse, som blev vedtaget den 19. juni 1978, ved indbetalinger hertil, der svarer forholdsmaessigt til dens andel af den tegnede kapital, og under overholdelse af den tidsplan, som er vedtaget af styrelsesraadet. Saafremt medlemsstaterne allerede har foretaget en eller flere saadanne indbetalinger inden Den hellenske Republiks tiltraedelse, forhoejes de indbetalinger, som Den hellenske Republik skal foretage i medfoer af stk. 1 i denne artikel, med et beloeb, som svarer til den af Den hellenske Republik tegnede andel af kapitalen og til naevnte allerede foretagne indbetaling(er), fordelt paa fem lige store rater.Artikel 8Den hellenske Republik bidrager til den vedtaegtsmaessige reserve, til den supplerende reserve, til henlaeggelser med karakter af reserver samt til det beloeb at overfoere til reserver og henlaeggelser, der udgoeres af saldoen paa driftsregnskabet den 31. december aaret forud for tiltraedelsen, saaledes som opfoert i regningsenheder paa bankens godkendte statusopgoerelse, med et beloeb svarende til 1,56% af disse poster og paa de i artikel 7, stk. 1, fastsatte datoer.Artikel 9Den hellenske Republik foretager de indbetalinger, der er fastsat i artikel 7 og 8 i denne protokol, i sin frit konvertible, nationale valuta. Indbetalingerne beregnes paa grundlag af den kurs for omregning mellem regningsenheden og drakmen, der konstateres den sidste arbejdsdag i maaneden forud for forfaldsdatoen for de paagaeldende indbetalinger.Artikel 101. Ved tiltraedelsen suppleres bestyrelsen, idet styrelsesraadet udnaevner et medlem udpeget af Den hellenske Republik og en suppleant udpeget efter faelles aftale af kongeriget Danmark, Den hellenske Republik og Irland.2. De saaledes udnaevnte medlemmers og suppleanters mandat udloeber med slutningen af det aarsmoede i styrelsesraadet, paa hvilket aarsberetningen vedroerende regnskabsaaret 1982 gennemgaas.Artikel 11Styrelsesraadet udnaevner paa forslag af bestyrelsen den femte naestformand, der er naevnt i artikel 6 i denne protokol, senest paa det aarsmoede paa hvilket styrelsesraadet gennemgaar aarsberetningen vedroerende regnskabsaaret 1981.


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 Avis juridique important
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 21980A1106(02)
 Tillægsprotokol til overenskomsten mellem Det Europæiske Økonomiske Fællesskab og republikken Island i anledning af Den Hellenske Republiks tiltrædelse af Fællesskabet
 EF-Tidende nr. L 357 af 30/12/1980 s. 0054 - 0077 den finske specialudgave: kapitel 11 bind 9 s. 0207 den svenske specialudgave: kapitel 11 bind 9 s. 0207 den græske specialudgave: Kapitel 11 bind 23 s. 0159 den spanske specialudgave: Kapitel 11 bind 13 s. 0152 den portugisiske specialudgave: Kapitel 11 bind 13 s. 0152
 TILLAEGSPROTOKOL TIL OVERENSKOMSTEN mellem Det europaeiske oekonomiske Faellesskab og republikken Island i anledning af Den hellenske Republiks tiltraedelse af Faellesskabet DET EUROPAEISKE OEKONOMISKE FAELLESSKAB paa den ene side, og REPUBLIKKEN ISLAND paa den anden side, SOM TAGER I BETRAGTNING, at Den hellenske Republik tiltraeder De europaeiske Faellesskaber den 1. januar 1981, SOM HENVISER TIL overenskomsten mellem Det europaeiske oekonomiske Faellesskab og republikken Island undertegnet i Bruxelles den 22. juli 1972, i det foelgende benaevnt »overenskomsten«, HAR VEDTAGET ved faelles aftale at fastsaette tilpasningerne af og overgangsforanstaltningerne for overenskomsten i anledning af Den hellenske Republiks tiltraedelse af Det europaeiske oekonomiske Faellesskab, OG AT INDGAA DENNE PROTOKOL: AFSNIT I Tilpasninger Artikel 1 Teksten til overenskomsten, herunder bilag og protokoller, der udgoer en integrerende del deraf, samt slutakten med de dertil knyttede erklaeringer, udfaerdiges paa graesk, idet denne tekst faar samme gyldighed som de oprindelige tekster. Den blandede Komité godkender den graeske tekst. Artikel 2 Den hellenske Republik anvender de bestemmelser, der er fastsat i skemaet i artikel 1, stk. 3, i protokol nr. 1 til overenskomsten, paa samtlige varer med oprindelse i Island, der henhoerer under kapitel 48 og 49 i den faelles toldtarif, og som ikke er anfoert i bilag I. AFSNIT II Overgangsforanstaltninger Artikel 3 For de i bilag I anfoerte varer afskaffer Den hellenske Republik gradvis importtolden paa varer med oprindelse i Island i foelgende tempo: - 1. januar 1981 nedsaettes hver sats til 90 % af basistolden; - 1. januar 1982 nedsaettes hver sats til 80 % af basistolden; - de fire oevrige nedsaettelser paa hver 20 % foretages: - 1. januar 1983, - 1. januar 1984, - 1. januar 1985, - 1. januar 1986. Artikel 4 1. For de i bilag I anfoerte varer er den basistoldsats, som skal danne grundlag for de i artikel 3 fastsattes successive nedsaettelser, for hver vare den af Den hellenske Republik pr. 1. juli 1980 faktisk anvendte toldsats over for Island. 2. For taendstikker henhoerende under pos. 36.06 i den faelles toldtarif er basistoldsatsen dog 17,2 % ad valorem. Artikel 5 1. For de i bilag I anfoerte varer afskaffer Den hellenske Republik gradvis afgifter med tilsvarende virkning som importtold paa varer med oprindelse i Island i foelgende tempo: - 1. januar 1981 nedsaettes hver afgift til 90 % af baissisten; - 1. januar 1982 nedsaettes hver afgift til 80 % af basissatsen; - de fire oevrige nedsaettelser paa hver 20 % foretages: - 1. januar 1983, - 1. januar 1984, - 1. januar 1985, - 1. januar 1986. 2.


text: For hver vare er den basissats, som skal danne grundlag for de i stk. 1 fastsatte successive nedsaettelser, den af Den hellenske Republik pr. 31. december 1980 anvendte sats over for Faellesskabet i dets nuvaerende udstraekning. 3. Enhver afgift med tilsvarende virkning som importtold, der er indfoert fra 1. januar 1979 eller senere i samhandelen mellem Graekenland og Island, afskaffes den 1. januar 1981. Artikel 6 Saafremt Den hellenske Republik suspenderer eller nedsaetter told eller afgifter med tilsvarende virkning paa varer indfoert fra Faellesskabet i dets nuvaerende udstraekning hurtigere end foreskrevet i den fastlagte tidstabel, suspenderer eller nedsaetter Den hellenske Republik ligeledes med samme procentsats den paagaeldende told eller de paagaeldende afgifter med tilsvarende virkning paa varer med oprindelse i Island. Artikel 7 1. Det variable element, som Den hellenske Republik i henhold til bestemmelserne i artikel 1 i protokol nr. 2 til overenskomsten kan anvende paa de i tabel I i naevnte protokol anfoerte varer med oprindelse i Island, tilpasses med det udligningsbeloeb, der finder anvendelse i samhandelen mellem Faellesskabet i dets nuvaerende udstraekning og Graekenland. 2. For de varer, der er anfoert saavel i tabel I i protokol nr. 2 til overenskomsten som i bilag I til denne protokol, fjerner Den hellenske Republik i overensstemmelse med artikel 3 forskellen mellem: - det faste element i den told, der skal anvendes af Den hellenske Republik fra tiltraedelsen, og - den told (bortset fra det variable element), der fremgaar af sidste kolonne i tabel I i protokol nr. 2. Artikel 8 1. Den hellenske Republik kan indtil den 31. december 1985 opretholde kvantitative restriktioner for varer, der er anfoert i bilag II, og som har oprindelse i Island. 2. De i stk. 1 omhandlede restriktioner bestaar i anvendelsen af globalkontingenter, som ligeledes aabnes for indfoersel af varer med oprindelse i Finland, Norge, Schweiz, Sverige og OEstrig. Globalkontingenterne for 1981 er anfoert i bilag II. 3. Den gradvise forhoejelse af de i stk. 2 omhandlede kontingenter er paa mindst 25 % ved hvert aars begyndelse, for saa vidt angaar kontingenter udtrykt i europaeiske regningsenheder (ERE), og paa mindst 20 % ved hvert aars begyndelse, for saa vidt angaar kontingenter udtrykt i maengde. Forhoejelsen laegges til hvert kontingent, og den foelgende forhoejelse beregnes paa grundlag af den samlede stoerrelse. Saafremt et kontingent er udtrykt baade i maengde og vaerdi, forhoejes det kontingent, der gaelder maengden, med mindst 20 % om aaret og det kontingent, der gaelder vaerdien, med mindst 25 % om aaret, idet de foelgende kontingenter hvert aar beregnes paa grundlag af det tidligere forhoejede kontingent. Hvad angaar rutebiler og omnibusser samt andre koeretoejer, henhoerende under pos. ex 87.02 A I i den faelles toldtarif, forhoejes det kontingent, der gaelder maengden, dog med 15 % om aaret og det kontingent, der gaelder vaerdien, med 20 % om aaret. 4. Konstateres det, at indfoerselen i Graekenland af en af de i bilag II anfoerte varer i to paa hinanden foelgende aar har udgjort mindre end 90 % af kontingentet, liberaliserer Den hellenske


text: Republik indfoerselen af denne vare med oprindelse i Island eller i de i stk. 2 naevnte lande, saafremt den paagaeldende vare paa det tidspunkt er liberaliseret over for Faellesskabet i dets nuvaerende udstraekning. 5. Saafremt Den hellenske Republik liberaliserer indfoerselen af en af de i bilag II anfoerte varer fra Faellesskabet i dets nuvaerende udstraekning eller forhoejer et kontingent ud over den minimumssats, der gaelder for Faellesskabet i dets nuvaerende udstraekning, skal Den hellenske Republik ligeledes liberalisere indfoerselen af den paagaeldende vare med oprindelse i Island eller forhoeje globalkontingentet tilsvarende. 6. For saa vidt angaar importbevillinger for varer, der er anfoert i bilag II, og som har oprindelse i Island, anvender Den hellenske Republik samme administrative regler og praksis som ved indfoersel af saadanne varer med oprindelse i Faellesskabet i dets nuvaerende udstraekning, dog ikke for det kontingent, der er aabnet for goedningsstoffer henhoerende under pos. 31.02, 31.03 samt 31.05 A I, II og IV i den faelles toldtarif, for hvilket Den hellenske Republik kan anvende de regler og den praksis, der gaelder for eneforhandlingsret. Artikel 9 1. De satser for sikkerhedsstillelse og kontantbetaling, der pr. 31. december 1980 er gaeldende i Graekenland, for saa vidt angaar indfoersel af varer med oprindelse i Island, afskaffes gradvis i loebet af en periode paa tre aar fra den 1. januar 1981. Satserne for sikkerhedsstillelse og kontantbetaling nedsaettes i foelgende tempo: - 1. januar 1981 : 25 %, - 1. januar 1982 : 25 %, - 1. januar 1983 : 25 %, - 1. januar 1984 : 25 %. 2. Nedsaetter Den hellenske Republik over for Faellesskabet i dets nuvaerende udstraekning satsen for sikkerhedsstillelse eller kontantbetaling hurtigere end foreskrevet i tidstabellen i stk. 1, indroemmer Den hellenske Republik samme nedsaettelse for saa vidt angaar indfoersel af varer med oprindelse i Island. AFSNIT III Almindelige og afsluttende bestemmelser Artikel 10 Den blandede Komité foretager de aendringer af oprindelsesreglerne, der maatte vaere noedvendige i anledning af Den hellenske Republiks tiltraedelse af De europaeiske Faellesskaber. Artikel 11 Bilagene til denne protokol udgoer en integrerende del af denne. Protokollen udgoer en integrerende del af overenskomsten. Artikel 12 Denne protokol skal godkendes af de kontraherende parter i overensstemmelse med disses egne procedurer. Den traeder i kraft den 1. januar 1981, saafremt de kontraherende parter inden dette tidspunkt har givet hinanden notifikation om afslutningen af de procedurer, der er noedvendige i saa henseende. Efter dette tidspunkt traeder protokollen i kraft den foerste dag i den anden maaned efter notifikationen. Artikel 13 Denne protokol er udfaerdiget i to eksemplarer paa dansk, engelsk, fransk, graesk, italiensk, nederlandsk, tysk og islandsk, idet hver af disse tekster har samme gyldighed. Udfaerdiget i Bruxelles, den sjette november nitten hundrede og firs. Geschehen zu Bruessel am sechsten November neunzehnhundertachtzig. Done at Brussels on the sixth day of November in the year one thousand nine hundred and eighty. Fait à Bruxelles, le six novembre mil neuf cent quatre-vingt. >PIC FILE= "T0012437"> Fatto a Bruxelles, addì sei novembre millenovecentoottanta. Gedaan te Brussel, de zesde november negentienhonderd tachtig.


text: Gjoert í Brussel hinn 6. nóvember 1980. For Det europaeiske oekonomiske Faellesskab Fuer die Europaeische Wirtschaftsgemeinschaft For the European Economic Community Pour la Communauté économique européenne >PIC FILE= "T0012438"> Per la Comunità economica europea Voor de Europese Economische Gemeenschap >PIC FILE= "T0012439"> For republikken Island Fuer die Republik Island For the Republic of Iceland Pour la république d'Islande >PIC FILE= "T0012440"> Per la Repubblica d'Islanda Voor de Republiek IJsland >PIC FILE= "T0012441"> BILAG I Liste omhandlet i artikel 4 >PIC FILE= "T0012442"> >PIC FILE= "T0012443"> >PIC FILE= "T0012444"> >PIC FILE= "T0012445"> >PIC FILE= "T0012446"> >PIC FILE= "T0012447"> >PIC FILE= "T0012448"> >PIC FILE= "T0012449"> >PIC FILE= "T0012450"> >PIC FILE= "T0012451"> >PIC FILE= "T0012452"> >PIC FILE= "T0012453"> >PIC FILE= "T0012454"> >PIC FILE= "T0012455"> >PIC FILE= "T0012456"> >PIC FILE= "T0012457"> BILAG II >PIC FILE= "T0012458"> >PIC FILE= "T0012459"> >PIC FILE= "T0012460"> >PIC FILE= "T0012461">


text:
 Vigtig juridisk meddelelse
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 22004A1204(01)
 Aftale mellem Det Europæiske Fællesskab og Fyrstendømmet Andorra om fastlæggelse af foranstaltninger svarende til dem, der er fastlagt i Rådets direktiv 2003/48/EF om beskatning af indtægter fra opsparing i form af rentebetalinger - Fælles hensigtserklæring
 EU-Tidende nr. L 359 af 04/12/2004 s. 0033 - 0053
 Aftalemellem Det Europæiske Fællesskab og Fyrstendømmet Andorra om fastlæggelse af foranstaltninger svarende til dem, der er fastlagt i Rådets direktiv 2003/48/EF om beskatning af indtægter fra opsparing i form af rentebetalingerDET EUROPÆISKE FÆLLESSKABogFYRSTENDØMMET ANDORRA,i det følgende benævnt "kontraherende part" eller "kontraherende parter",med henblik på at fastlægge foranstaltninger svarende til dem, der er fastlagt i Rådets direktiv 2003/48/EF af 3. juni 2003 om beskatning af indtægter fra opsparing i form af rentebetalinger, i det følgende benævnt "direktivet", inden for samarbejdsrammer, der tager hensyn til hver af de kontraherende parters legitime interesser, og på en baggrund, hvor andre tredjelande, der befinder sig i en lignende situation som Fyrstendømmet Andorra, også vil anvende foranstaltninger svarende til dem, der er fastlagt i direktivet,ER BLEVET ENIGE OM AT INDGÅ FØLGENDE AFTALE:Artikel 1Formål1. Inden for rammerne af et samarbejde mellem Det Europæiske Fællesskab og Fyrstendømmet Andorra er indtægter fra opsparing i form af rentebetalinger, som udbetales i Fyrstendømmet Andorra til retmæssige ejere, der er fysiske personer med bopæl i en af Det Europæiske Fællesskabs medlemsstater, i henhold til procedurerne i artikel 3 genstand for en kildeskat opkrævet af betalende agenter, som er etableret på Fyrstendømmet Andorras område, på de betingelser, der er fastsat i artikel 7.Denne kildeskat opkræves efter reglerne i artikel 9, dog med forbehold for foranstaltningerne vedrørende frivillig oplysning. Provenuet svarende til det beløb, der er opkrævet i kildeskat i henhold til artikel 7 og 9, deles mellem Det Europæiske Fællesskabs medlemsstater og Fyrstendømmet Andorra efter reglerne i artikel 8.For at denne aftale skal svare til direktivet, suppleres disse foranstaltninger med indførelsen af regler for udveksling af oplysninger efter anmodning (artikel 12) og med konsultations- og revisionsprocedurer (artikel 13).2. De kontraherende parter træffer de foranstaltninger, der er nødvendige for at sikre anvendelsen af denne aftale. Fyrstendømmet Andorra træffer de nødvendige foranstaltninger til at sikre, at de opgaver, der er nødvendige til gennemførelse af denne aftale, udføres af betalende agenter etableret på dets område, og fastsætter specifikt de nærmere bestemmelser om procedurer og strafrenter, uanset hvor debitor for den fordring, der giver renten, er etableret.Artikel 2Definition af retmæssig ejer1. I aftalen forstås ved "retmæssig ejer" enhver fysisk person, der modtager en rentebetaling, eller enhver fysisk person, for hvem en rentebetaling er sikret, medmindre han fremlægger bevis for, at betalingen ikke er modtaget eller sikret til hans egen fordel, dvs.a) at han optræder som betalende agent i henhold til artikel 4, ellerb) at han optræder på vegne af en juridisk person, en enhed, der beskattes af sit overskud i henhold til de generelle ordninger for erhvervsbeskatning, eller et organ for kollektiv investering i værdipapirer, der er etableret i en af Det Europæiske Fællesskabs medlemsstater eller i Fyrstendømmet Andorra, ellerc) at han optræder på vegne af


text: en anden fysisk person, der er den retmæssige ejer, og meddeler den betalende agent den retsmæssige ejers identitet og bopæl i henhold til artikel 3, stk. 1.2. Hvis den betalende agent har oplysninger, der tyder på, at den fysiske person, der modtager en rentebetaling, eller for hvem en rentebetaling er sikret, muligvis ikke er den retmæssige ejer, træffer han rimelige foranstaltninger til at fastslå den retmæssige ejers identitet i overensstemmelse med artikel 3, stk. 1. Hvis den betalende agent er ude af stand til at identificere den retmæssige ejer, behandler han den pågældende fysiske person som den retmæssige ejer.Artikel 3Den retmæssige ejers identitet og bopæl1. Den betalende agent fastlægger den retmæssige ejers identitet i form af navn, fornavn og adresse i henhold til de i Fyrstendømmet Andorra gældende bestemmelser om bekæmpelse af hvidvaskning af penge.2. Den betalende agent fastlægger den retmæssige ejers bopæl på grundlag af standarder, der varierer efter, hvornår den betalende agent og modtageren af rentebetalingen har optaget forbindelse. Med forbehold af nedenstående anses bopælen for at være i det land, hvor den retmæssige ejer har sin faste adresse:a) for kontraktlige forbindelser, der er optaget før den 1. januar 2004, fastlægger den betalende agent den retmæssige ejers bopæl efter de i Fyrstendømmet Andorra gældende bestemmelser om bekæmpelse af hvidvaskning af pengeb) for kontraktlige forbindelser, der er optaget, eller for transaktioner, der er gennemført uden kontraktlige forbindelser fra og med den 1. januar 2004, fastlægger den betalende agent, på grundlag af den adresse, som er angivet i det officielle identitetskort, eller om nødvendigt på grundlag af enhver anden dokumentation, der forevises af den retmæssige ejer, den retmæssige ejers bopæl efter følgende procedure: for fysiske personer, der fremviser et officielt identitetskort udstedt af en medlemsstat i Det Europæiske Fællesskab og erklærer sig som hjemmehørende i et tredjeland, fastslås bopælen ved hjælp af en bopælsattest eller en opholdstilladelse udstedt af den kompetente myndighed i det tredjeland, hvor den fysiske person hævder at være hjemmehørende. Hvis en sådan bopælsattest eller opholdstilladelse ikke kan fremvises, anses bopælen for at befinde sig i den medlemsstat i Det Europæiske Fællesskab, der har udstedt det officielle identitetskort.Artikel 4Definition af betalende agentI denne aftale forstås ved "betalende agent" enhver økonomisk aktør etableret i Fyrstendømmet Andorra, der betaler renter til eller sikrer betalingen af renter til umiddelbar fordel for den retmæssige ejer, uanset om aktøren er debitor for den fordring, der giver renten, eller den aktør, som debitor eller den retmæssige ejer pålægger at betale renter eller sikre betalingen af renter.Artikel 5Definition af kompetent myndighed1. I denne aftale forstås ved de kontraherende parters "kompetente myndigheder" de myndigheder, der står anført på listen i bilag I.2. For tredjelandes vedkommende er den kompetente myndighed den, der er fastlagt i henseende til bilaterale eller multilaterale skatteaftaler, eller, dersom en sådan ikke findes, en anden myndighed, der er bemyndiget til at udstede bopælsattester til skattemæssige formål.Artikel 6Definition af rentebetalinger1. I denne aftale forstås ved "rentebetalinger":a) renter betalt eller krediteret en konto vedrørende fordringer af enhver art med eller uden prioritetsgaranti eller klausul


text: om andel i debitors udbytte, navnlig indtægter fra statsgældsbeviser og indtægter fra obligationer eller forskrivninger, herunder præmier eller gevinster i tilknytning til sådanne gældsbeviser, obligationer eller forskrivninger. Strafrenter for sen betaling betragtes ikke som rentebetalingerb) påløbne eller kapitaliserede renter i forbindelse med afståelse, indfrielse eller tilbagekøb af de i litra a) omhandlede fordringerc) indkomst afledt af rentebetalinger, enten direkte eller via en i artikel 4, stk. 2, i direktivet omhandlet enhed udloddet af:i) institutter for kollektiv investering med hjemsted i en af Det Europæiske Fællesskabs medlemsstater eller i Fyrstendømmet Andorraii) en enhed, der gør brug af den i direktivets artikel 4, stk. 3, fastsatte mulighed, ogiii) institutter for kollektiv investering etableret uden for det i artikel 17 anførte område.d) indkomst i forbindelse med afståelse, indfrielse eller tilbagekøb af andele eller enheder i følgende institutter og enheder, hvis de direkte eller indirekte via andre institutter for kollektiv investering eller enheder som omhandlet nedenfor investerer mere end 40 % af deres aktiver i fordringer omhandlet i litra a):i) institutter for kollektiv investering med hjemsted i en af Det Europæiske Fællesskabs medlemsstater eller i Fyrstendømmet Andorraii) en enhed, der gør brug af den i direktivets artikel 4, stk. 3, fastsatte mulighed, ogiii) institutter for kollektiv investering etableret uden for det i artikel 17 anførte område.Fyrstendømmet Andorra har imidlertid mulighed for kun at lade indkomst som omhandlet i litra d) indgå i definitionen af rentebetaling, for så vidt denne indkomst svarer til en indkomst, der direkte eller indirekte stammer fra rentebetalinger som defineret i litra a) og b).2. I henseende til stk. 1, litra c) og d), skal den samlede indkomst, dersom en betalende agent ikke ligger inde med oplysninger om, hvor stor en del af indkomsten der afledes af rentebetalinger, betragtes som rentebetaling.3. I henseende til stk. 1, litra d), skal procentsatsen, dersom en betalende agent ikke har nogen oplysninger om procentsatsen for de aktiver, der er investeret i fordringer eller i andele eller enheder i henhold til nævnte litra, anses for at være højere end 40 %. Hvis agenten ikke er i stand til at fastlægge beløbet for den indkomst, som den retmæssige ejer har realiseret, betragtes indkomsten som værende provenuet af afståelsen, indfrielsen eller tilbagekøbet af andelene eller enhederne.4. I henseende til stk. 1, litra b) og d), skal Fyrstendømmet Andorra have mulighed for at kræve, at betalende agenter på dets område beregner renterne på årsbasis i en periode, der ikke må overstige et år, og behandler sådanne på årsbasis beregnede renter som rentebetalinger, også selv om der ikke finder afståelse, indfrielse eller tilbagekøb sted i den pågældende periode.5. Indkomster i relation til institutter eller enheder, som har investeret op til 15 % af deres aktiver i fordringer i den i stk. 1, litra a), anførte betydning, betragtes ikke som rentebetaling i henhold til stk. 1, litra c) og d).6. Den i stk. 1, litra d), og stk. 3 omhandlede procentsats fastsættes fra den 1. januar 2011 til 25 %.7. De i stk. 1, litra d), og stk. 5 omhandlede procentsatser


text: fastsættes under henvisning til investeringspolitikken som fastlagt i fondsbestemmelserne eller vedtægterne for de berørte institutter eller enheder og, hvis sådanne ikke findes, under henvisning til den faktiske sammensætning af de berørte institutters eller enheders aktiver.Artikel 7Kildeskat1. Når den retmæssige ejer er hjemmehørende i en af Det Europæiske Fællesskabs medlemsstater, opkræver Fyrstendømmet Andorra en kildeskat på 15 % i løbet af de tre første år af denne aftales anvendelsesperiode, på 20 % i løbet af de følgende tre år og derefter på 35 %.2. Den betalende agent opkræver kildeskat på følgende måde:a) hvis der er tale om en rentebetaling i henhold til artikel 6, stk. 1, litra a): af det betalte eller krediterede rentebeløbb) hvis der er tale om en rentebetaling i henhold til artikel 6, stk. 1, litra b) eller d): af det rente- eller indkomstbeløb, der er omhandlet i de nævnte litraer, eller ved hjælp af en skat med tilsvarende virkning, som skal bæres af modtageren af det fulde beløb af provenuet af afståelsen, indfrielsen eller tilbagekøbetc) hvis der er tale om en rentebetaling i henhold til artikel 6, stk. 1, litra c): af det indkomstbeløb, der er omhandlet i nævnte litrad) hvis Fyrstendømmet Andorra udnytter muligheden i artikel 6, stk. 4: af rentebeløbet på årsbasis.3. For så vidt angår stk. 2, litra a) og b), opkræves kildeskatten i et omfang svarende til den periode, hvori den retmæssige ejer har besiddet fordringen. Hvis den betalende agent ikke er i stand til at fastslå perioden på grundlag af den information, han råder over, skal den retmæssige ejer anses for at have været indehaver af fordringen i hele den periode, den har eksisteret, medmindre han kan fremlægge bevis for erhvervelsesdatoen.4. Andre former for skatter og tilbageholdelser vedrørende en rentebetaling end den i denne aftale omhandlede tilbageholdelse krediteres det tilbageholdelsesbeløb, der er beregnet i overensstemmelse med stk. 1-3 vedrørende samme rentebetaling.5. Opkrævning af kildeskat af en betalende agent etableret i Fyrstendømmet Andorra forhindrer ikke den medlemsstat i Det Europæiske Fællesskab, hvor den retmæssige ejer har sin skattemæssige bopæl, i at beskatte indkomsten i overensstemmelse med sin nationale lovgivning, jf. dog artikel 10.I tilfælde, hvor en skatteyder opgiver renteindtægter udbetalt af en betalende agent etableret i Fyrstendømmet Andorra til skattemyndighederne i den medlemsstat i Det Europæiske Fællesskab, hvor han har bopæl, beskattes renteindtægterne i den pågældende medlemsstat til samme satser som dem, der gælder for renteindtægter indtjent i denne medlemsstat.Artikel 8Deling af provenu1. Fyrstendømmet Andorra beholder 25 % af det provenu, der fremkommer som følge af den i artikel 7 omhandlede kildeskat, og overfører 75 % af provenuet til den medlemsstat i Det Europæiske Fællesskab, hvor den retmæssige ejer har bopæl.2. Disse overførsler finder hvert år sted i form af en enkelt betaling pr. medlemsstat senest inden for en periode på seks måneder efter afslutningen af det kalenderår, hvor beskatningen er sket.Fyrstendømmet Andorra træffer de nødvendige foranstaltninger til at sikre, at ordningen for fordeling af provenuet fungerer hensigtsmæssigt.Artikel 9Frivillig oplysning1. Fyrstendømmet Andorra fastlægger en procedure, som gør det muligt for en retmæssig ejer


text: at undgå den tilbageholdelse, der er omhandlet i artikel 7, hvis den retmæssige ejer forelægger sin betalende agent en attest, som er udstedt i hans navn af den kompetente myndighed i den medlemsstat, hvor han har bopæl, i henhold til stk. 2.2. På begæring af den retmæssige ejer udsteder den kompetente myndighed i den medlemsstat, hvor den pågældende har sin bopæl, en attest, som angiver:a) den retmæssige ejers navn, adresse og skattemæssige identifikationsnummer eller, dersom et sådant nummer ikke findes, fødselsdato og fødestedb) den betalende agents navn og adressec) den retmæssige ejers kontonummer eller, dersom et sådant ikke findes, identifikationen af værdipapiret.En sådan attest skal være gyldig i en periode af højst tre års varighed. Den skal udstedes til enhver retmæssige ejer, der har anmodet derom, inden for to måneder efter fremsættelsen af denne anmodning.Artikel 10Afskaffelse af dobbeltbeskatning1. Den medlemsstat i Det Europæiske Fællesskab, hvor den retmæssige ejer har sin skattemæssige bopæl, skal sikre afskaffelsen af enhver dobbeltbeskatning, som kunne følge af opkrævningen af den i artikel 7 omhandlede kildeskat, i henhold til bestemmelserne i stk. 2 og 3.2. Hvis renter modtaget af en retmæssig ejer har været genstand for den i artikel 7 omhandlede kildeskat i Fyrstendømmet Andorra, indrømmer den medlemsstat i Det Europæiske Fællesskab, hvor den retmæssige ejer har sin skattemæssige bopæl, ham en skattegodtgørelse svarende til det tilbageholdte beløb i henhold til landets nationale lovgivning. Hvis dette beløb er højere end det skyldige skattebeløb for hele det rentebeløb, der er genstand for tilbageholdelse i henhold til den nationale lovgivning, skal den medlemsstat, hvor den retmæssige ejer har sin skattemæssige bopæl, tilbagebetale det overskydende beløb af den tilbageholdte skat til den retmæssige ejer.3. Hvis renter modtaget af en retmæssig ejer ud over den i artikel 7 omhandlede kildeskat har været genstand for nogen anden type kildeskat, og den medlemsstat i Det Europæiske Fællesskab, hvor den retmæssige ejer har sin skattemæssige bopæl, indrømmer en skattegodtgørelse for en sådan kildeskat i henhold til sin nationale lovgivning eller dobbeltbeskatningsaftaler, krediteres denne anden kildeskat, før proceduren i stk. 2 tages i anvendelse.4. Den medlemsstat i Det Europæiske Fællesskab, hvor den retmæssige ejer har sin skattemæssige bopæl, kan i stedet for den ordning med skattegodtgørelse, der er omhandlet i stk. 2 og 3, foretage tilbagebetaling af den kildeskat, der er omhandlet i artikel 7.Artikel 11Omsættelige værdipapirer1. Fra anvendelsesdatoen for denne aftale og så længe Fyrstendømmet Andorra opkræver den i artikel 7 omhandlede kildeskat og mindst en af Det Europæiske Fællesskabs medlemsstater anvender en tilsvarende tilbageholdelse, dog senest indtil den 31. december 2010, betragtes nationale og internationale obligationer og andre omsættelige værdipapirer, som første gang er emitteret før den 1. marts 2001, eller for hvis vedkommende det oprindelige emissionsprospekt før denne dato blev godkendt af de kompetente myndigheder i henhold til Rådets direktiv 80/390/EØF, af de ansvarlige myndigheder i Fyrstendømmet Andorra eller af de ansvarlige myndigheder i tredjelande ikke som fordringer i henhold til artikel 6, stk. 1, litra a), forudsat at der ikke foretages nogen yderligere emissioner af sådanne omsættelige værdipapirer den 1.